﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2012-11-13T08:21:49-06:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>MEULEBROECK TAUBERT &amp; CO PLLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>216 EAST MAIN ST</AddressLine1>
        <City>PIPESTONE</City>
        <State>MN</State>
        <ZIPCode>56164</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>411512905</EIN>
      <Name>
        <BusinessNameLine1>LUVERNE AREA COMMUNITY FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>LUVE</NameControl>
      <Phone>5072202424</Phone>
      <USAddress>
        <AddressLine1>PO BOX 623</AddressLine1>
        <City>LUVERNE</City>
        <State>MN</State>
        <ZIPCode>561560623</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>BARB BERGHORST</Name>
      <Title>TREASURER</Title>
      <Phone>5072202424</Phone>
      <DateSigned>2012-11-09</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>MATT TAUBERT</Name>
      <Phone>5078254288</Phone>
      <DatePrepared>2012-11-09</DatePrepared>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="6">
    <IRS990 documentId="RetDoc4" referenceDocumentId="RetDoc6">
      <NameOfPrincipalOfficerPerson>BARBARA BERGHORST</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>PO BOX 623</AddressLine1>
        <City>LUVERNE</City>
        <State>MN</State>
        <ZIPCode>56156</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>539141</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <WebSite>LUVACF.ORG</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1992</YearFormation>
      <StateLegalDomicile>MN</StateLegalDomicile>
      <ActivityOrMissionDescription>LUVERNE AREA COMMUNITY FOUNDATION IS A PUBLICLY SUPPORTED COMMUNITY FOUNDATION THAT ATTRACTS, MANAGES, AND DISTRIBUTES CHARITABLE CONTRIBUTIONS AND GRANTS TO ITS PRIMARY SERVICE AREA, ROCK COUNTY, MINNESOTA, WHICH HAS A POPULATION OF APPROXIMATELY 10,000.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>10</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>10</NbrIndependentVotingMembers>
      <TotalNbrEmployees>1</TotalNbrEmployees>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsPriorYear>316648</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>301747</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>27729</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>59549</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>344377</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>361296</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsPriorYear>248856</GrantsAndSimilarAmntsPriorYear>
      <GrantsAndSimilarAmntsCY>225509</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcPriorYear>22194</SalariesEtcPriorYear>
      <SalariesEtcCurrentYear>22555</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>35474</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>95278</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>51954</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>366328</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>300018</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>-21951</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>61278</RevenuesLessExpensesCY>
      <TotalAssetsBOY>1701504</TotalAssetsBOY>
      <TotalAssetsEOY>1720040</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1005</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>1106</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>1700499</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>1718934</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>LUVERNE AREA COMMUNITY FOUNDATION IS A PUBLICLY SUPPORTED COMMUNITY FOUNDATION THAT ATTRACTS, MANAGES, AND DISTRIBUTES CHARITABLE CONTRIBUTIONS AND GRANTS TO ITS PRIMARY SERVICE AREA, ROCK COUNTY, MINNESOTA, WHICH HAS A POPULATION OF APPROXIMATELY 10,000.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>225509</Expense>
      <Grants>225509</Grants>
      <Description>LUVERNE AREA COMMUNITY FOUNDATION'S PRIMARY ACTIVITY IS GRANT MAKING AIMED AT IMPROVING THE QUALITY OF LIFE IN LACF'S SERVICE AREA. IN 2011 OF THE MORE THAN 20 GRANTS MADE, MOST WERE COMPETITIVELY AWARDED TO ORGANIZATIONS THAT SOUGHT TO SERVICE AREAS PRESSING NEEDS AND OPPORTUNITIES. IN ALL MORE THAN 10 CHARITABLE ORGANIZATIONS RECEIVED SUPPORT FROM LACF AND INCLUDED THE ARTS AND HUMANITIES, COMMUNITY DEVELOPMENT, EDUCATION, HEALTH AND WELLNESS, HUMAN SERVICES, RELIGION AND YOUTH. SOME ORGANIZATIONS ARE ELIGIBLE FOR ANNUAL DISTRIBUTIONS FROM DESIGNATED/AGENCY ENDOWMENTS.</Description>
      <TotalProgramServiceExpense>225509</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="RetDoc2">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="RetDoc1">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc3">true</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc3">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc3">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc3">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc3">true</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc3">false</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc3">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc3">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc3">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc3">false</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc3">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc3">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations referenceDocumentId="RetDoc5">true</GrantsToOrganizations>
      <GrantsToIndividuals referenceDocumentId="RetDoc5">false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <TransfersToExemptNonChrtblOrg>false</TransfersToExemptNonChrtblOrg>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>2</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>1</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <QuidProQuoContributions>false</QuidProQuoContributions>
      <Form8282PropertyDisposedOf>false</Form8282PropertyDisposedOf>
      <FundsToPayPremiums>false</FundsToPayPremiums>
      <PremiumsPaid>false</PremiumsPaid>
      <Form8899Filed>false</Form8899Filed>
      <Form1098CFiled>false</Form1098CFiled>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>10</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>10</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>true</CompensationProcessCEO>
      <CompensationProcessOther>true</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <OtherWebsite>X</OtherWebsite>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>EMILY CRABTREE</NamePerson>
        <TelephoneNumber>5072202424</TelephoneNumber>
        <AddressUS>
          <AddressLine1>PO BOX 623</AddressLine1>
          <City>LUVERNE</City>
          <State>MN</State>
          <ZIPCode>56156</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>EMILY CRABTREE</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFF HARTQUIST</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KAREN RADISEWITZ</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DOUG EISMA</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVE PERKINS</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BEN VANDER KOOI</NamePerson>
        <Title>DIRECTOR</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>GREG BURGER</NamePerson>
        <Title>PRESIDENT</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>DONALD KLOSTERBUER</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARILYN BLOEMENDAAL</NamePerson>
        <Title>PAST PRESIDE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MICHELE VAN DYKE</NamePerson>
        <Title>VICE PRESIDE</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BARB BERGHORST</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <AllOtherContributions>301747</AllOtherContributions>
      <TotalContributions>301747</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>41545</TotalRevenueColumn>
        <ExclusionAmount>41545</ExclusionAmount>
      </InvestmentIncome>
      <GrossAmountSalesAssets>
        <Securities>195849</Securities>
      </GrossAmountSalesAssets>
      <LessCostOthBasisSalesExpenses>
        <Securities>177845</Securities>
      </LessCostOthBasisSalesExpenses>
      <GainOrLoss>
        <Securities>18004</Securities>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>18004</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>18004</RelatedOrExemptFunctionIncome>
      </NetGainOrLossInvestments>
      <TotalRevenue>
        <TotalRevenueColumn>361296</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>18004</RelatedOrExemptFunctionIncome>
        <ExclusionAmount>41545</ExclusionAmount>
      </TotalRevenue>
      <GrantsToDomesticOrgs>
        <Total>225509</Total>
        <ProgramServices>225509</ProgramServices>
      </GrantsToDomesticOrgs>
      <OtherSalariesAndWages>
        <Total>20796</Total>
        <ManagementAndGeneral>10781</ManagementAndGeneral>
        <Fundraising>10015</Fundraising>
      </OtherSalariesAndWages>
      <PayrollTaxes>
        <Total>1759</Total>
        <ManagementAndGeneral>912</ManagementAndGeneral>
        <Fundraising>847</Fundraising>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>12375</Total>
        <ManagementAndGeneral>12375</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <OfficeExpenses>
        <Total>548</Total>
        <ManagementAndGeneral>548</ManagementAndGeneral>
      </OfficeExpenses>
      <OtherExpenses>
        <Description>CHARITY DINNER/AUCTION</Description>
        <Total>19155</Total>
        <Fundraising>19155</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ADVERTISING</Description>
        <Total>5457</Total>
        <Fundraising>5457</Fundraising>
      </OtherExpenses>
      <OtherExpenses>
        <Description>ADVISORY FEES</Description>
        <Total>5451</Total>
        <ManagementAndGeneral>5451</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BAD DEBT</Description>
        <Total>2200</Total>
        <ManagementAndGeneral>2200</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>6768</Total>
        <ManagementAndGeneral>6768</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>300018</Total>
        <ProgramServices>225509</ProgramServices>
        <ManagementAndGeneral>39035</ManagementAndGeneral>
        <Fundraising>35474</Fundraising>
      </TotalFunctionalExpenses>
      <SavingsAndTempCashInvestments>
        <BOY>215308</BOY>
        <EOY>123873</EOY>
      </SavingsAndTempCashInvestments>
      <InvestmentsPubTradedSecurities>
        <BOY>1486196</BOY>
        <EOY>1596167</EOY>
      </InvestmentsPubTradedSecurities>
      <TotalAssets>
        <BOY>1701504</BOY>
        <EOY>1720040</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>1005</BOY>
        <EOY>1106</EOY>
      </AccountsPayableAccruedExpenses>
      <TotalLiabilities>
        <BOY>1005</BOY>
        <EOY>1106</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>1350499</BOY>
        <EOY>1368934</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>350000</BOY>
        <EOY>350000</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>1700499</BOY>
        <EOY>1718934</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>1701504</BOY>
        <EOY>1720040</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>61278</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>-42843</ReconcilationOtherChanges>
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc2">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus2Years>709327</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>316648</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>301747</CurrentTaxYear>
        <Total>1327722</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus2Years>709327</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>316648</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>301747</CurrentTaxYear>
        <Total>1327722</Total>
      </Total170>
      <PublicSupportTotal170>1327722</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus1Year>27729</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>41545</CurrentTaxYear>
        <Total>69274</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>1396996</TotalSupport>
      <PublicSupportPertcentage170>0.95040</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>1.00000</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc3">
      <NumberDAFsHeld>1</NumberDAFsHeld>
      <ContribToFundsAndOtherAccounts>301747</ContribToFundsAndOtherAccounts>
      <GrantsPaidFromDonorFunds>7000</GrantsPaidFromDonorFunds>
      <GrantsFundsAndOtherAccounts>225509</GrantsFundsAndOtherAccounts>
      <AggregateDAFValue>32585</AggregateDAFValue>
      <DisclosedOrgsLegalControl>true</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>true</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <CurrentYear>
        <BeginningOfYearBalance>218995</BeginningOfYearBalance>
        <Contributions>1260</Contributions>
        <InvestmentEarningsOrLosses>289</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>2894</GrantsOrScholarships>
        <AdministrativeExpenses>1096</AdministrativeExpenses>
        <EndOfYearBalance>216554</EndOfYearBalance>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>197723</BeginningOfYearBalance>
        <Contributions>39929</Contributions>
        <InvestmentEarningsOrLosses>19027</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>35413</GrantsOrScholarships>
        <AdministrativeExpenses>2271</AdministrativeExpenses>
        <EndOfYearBalance>218995</EndOfYearBalance>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>120533</BeginningOfYearBalance>
        <Contributions>142595</Contributions>
        <InvestmentEarningsOrLosses>213</InvestmentEarningsOrLosses>
        <GrantsOrScholarships>62187</GrantsOrScholarships>
        <AdministrativeExpenses>3431</AdministrativeExpenses>
        <EndOfYearBalance>197723</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <TotalRevenue>361296</TotalRevenue>
      <TotalExpenses>300018</TotalExpenses>
      <ExcessOrDeficitForYear>61278</ExcessOrDeficitForYear>
      <OtherAmount>44481</OtherAmount>
      <TotalAdjustments>44481</TotalAdjustments>
      <ExcessOrDeficitPerFS>105759</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>293582</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>293582</RevenueSubtotal>
      <OtherRevenuesNotIncluded>67714</OtherRevenuesNotIncluded>
      <RevenueNotRptdOnFinStmt>67714</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>361296</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>230666</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>230666</ExpensesSubtotal>
      <OtherExpensesNotIncluded>112195</OtherExpensesNotIncluded>
      <ExpensesNotRptdOnFinStmt>112195</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>342861</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>RECONCILIATION OF CHANGES - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XI, LINE 8</ReturnReference>
        <Explanation>ACCRUAL TO CASH-ACCOUNTS/PLEDGES RECEIVABLE -67,714 ACCRUAL TO CASH-GRANTS PAYABLE 112,195</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>REVENUE AMOUNTS INCLUDED ON RETURN - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XII, LINE 4B</ReturnReference>
        <Explanation>ACCRUAL TO CASH-ACCOUNTS/PLEDGES RECEIVABLE 67,714</Explanation>
      </Form990ScheduleDPartXIV>
      <Form990ScheduleDPartXIV>
        <Identifier>EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XIII, LINE 4B</ReturnReference>
        <Explanation>ACCRUAL TO CASH-GRANTS PAYABLE 112,195</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc5">
      <RecordsMaintained>true</RecordsMaintained>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>BLUE MOUNDS AREA THEATER</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>104 E MAIN ST</AddressLine1>
          <City>LUVERNE</City>
          <State>MN</State>
          <ZIPCode>56156</ZIPCode>
        </AddressUS>
        <IRCSection>3</IRCSection>
        <AmountOfCashGrant>69958</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>LUVERNE COMMUNITY HOSPICE</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1600 N KNISS AVE</AddressLine1>
          <City>LUVERNE</City>
          <State>MN</State>
          <ZIPCode>56156</ZIPCode>
        </AddressUS>
        <AmountOfCashGrant>59025</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SANFORD HOSPITAL</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>1600 N KNISS AVE</AddressLine1>
          <City>LUVERNE</City>
          <State>MN</State>
          <ZIPCode>56156</ZIPCode>
        </AddressUS>
        <AmountOfCashGrant>52506</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>LUVERNE SCHOOL FOUNDATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>709 N KNISS AVE</AddressLine1>
          <City>LUVERNE</City>
          <State>MN</State>
          <ZIPCode>56156</ZIPCode>
        </AddressUS>
        <AmountOfCashGrant>29095</AmountOfCashGrant>
      </RecipientTable>
      <RecipientTable>
        <RecipientNameBusiness>
          <BusinessNameLine1>SW INITIATIVE FOUNDATION</BusinessNameLine1>
        </RecipientNameBusiness>
        <AddressUS>
          <AddressLine1>15 3RD AVE NW</AddressLine1>
          <City>HUTCHINSON</City>
          <State>MN</State>
          <ZIPCode>55350</ZIPCode>
        </AddressUS>
        <IRCSection>3</IRCSection>
        <AmountOfCashGrant>7000</AmountOfCashGrant>
      </RecipientTable>
      <Form990ScheduleIPartIV>
        <Identifier>PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS INSIDE THE UNITED STATES</Identifier>
        <ReturnReference>SCHEDULE I, PAGE 1, PART I, LINE 2</ReturnReference>
        <Explanation>REQUIRES A COMPLETION REPORT.</Explanation>
      </Form990ScheduleIPartIV>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc6">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>LUVERNE AREA COMMUNITY FOUNDATION IS A PUBLICLY SUPPORTED COMMUNITY FOUNDATION THAT ATTRACTS, MANAGES, AND DISTRIBUTES CHARITABLE CONTRIBUTIONS AND GRANTS TO ITS PRIMARY SERVICE AREA, ROCK COUNTY, MINNESOTA, WHICH HAS A POPULATION OF APPROXIMATELY 10,000.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE BOARD REVIEWS THE FORM 990 AT ITS NEXT MEETING AFTER PREPARATION.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>ALL PERFORMANCE AND COMPENSATION TO BE PAID TO LACF'S EXECUTIVE DIRECTOR OR ANY OTHER EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE WHICH CONSISTS ONLY OF INDEPENDENT BOARD MEMBERS AND THEN A RECOMMENDATION IS MADE TO THE ENTIRE BOARD FOR APPROVAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR OFFICERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15B</ReturnReference>
        <Explanation>ALL PERFORMANCE AND COMPENSATION TO BE PAID TO LACF'S EXECUTIVE DIRECTOR OR ANY OTHER EMPLOYEES ARE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE WHICH CONSISTS ONLY OF INDEPENDENT BOARD MEMBERS AND THEN A RECOMMENDATION IS MADE TO THE ENTIRE BOARD FOR APPROVAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>LACF'S ORGANIZATION DOCUMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>