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          <ExclusionAmt>13852</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <NetIncomeLossFromSpecialEvtGrp />
        <GrossProfitLossSlsOfInvntryGrp />
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>45457</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>45457</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>4</LineNumberTxt>
          <RelationshipStatementTxt>ALASKA RURAL ELECTRIC COOPERATIVE ASSOCIATIN EDUCATIONAL FOUNDATION, INC. IS SUPPORTED THROUGH INVESTMENT FUND EARNINGS.</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>true</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>true</SharingOfFacilitiesEtcInd>
        <TransferScheduleDetail>
          <LineNumberTxt>1b(6)</LineNumberTxt>
          <InvolvedAmt>2600</InvolvedAmt>
          <NoncharitableExemptOrgName>
            <BusinessNameLine1Txt>ALASKA POWER ASSOC</BusinessNameLine1Txt>
          </NoncharitableExemptOrgName>
          <TransfersTransAndShrArrngmDesc>MANAGEMENT SERVICES</TransfersTransAndShrArrngmDesc>
        </TransferScheduleDetail>
        <TransferScheduleDetail>
          <LineNumberTxt>1c</LineNumberTxt>
          <InvolvedAmt>0</InvolvedAmt>
          <NoncharitableExemptOrgName>
            <BusinessNameLine1Txt>ALASKA POWER ASSOC</BusinessNameLine1Txt>
          </NoncharitableExemptOrgName>
          <TransfersTransAndShrArrngmDesc>USE OF FACILITIES &amp; EQUIPMENT</TransfersTransAndShrArrngmDesc>
        </TransferScheduleDetail>
        <RelationshipsNonchrtblEOInd>true</RelationshipsNonchrtblEOInd>
        <RelationshipScheduleDetail>
          <OrganizationBusinessName>
            <BusinessNameLine1Txt>ALASKA POWER ASSOC</BusinessNameLine1Txt>
          </OrganizationBusinessName>
          <OrganizationTypeDesc>501(C)(6)</OrganizationTypeDesc>
          <RelationshipDescriptionTxt>MANAGEMENT SERVICE PROVIDER</RelationshipDescriptionTxt>
        </RelationshipScheduleDetail>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="IRS990ScheduleB">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>Alaska Power Association</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>703 W Tudor Road Ste 200</AddressLine1Txt>
          <CityNm>Anchorage</CityNm>
          <StateAbbreviationCd>AK</StateAbbreviationCd>
          <ZIPCd>99603</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>8300</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="AccountingFeesSch">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>8500</Amt>
        <NetInvestmentIncomeAmt>2833</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2833</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="DepreciationSch" />
    <ExpenditureResponsibilityStmt documentId="ExpdturResponbltStmt">
      <ExpenditureResponsibilityGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Golden Valley Electric Association</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 71249</AddressLine1Txt>
          <CityNm>Fairbanks</CityNm>
          <StateAbbreviationCd>AK</StateAbbreviationCd>
          <ZIPCd>99707</ZIPCd>
        </USAddress>
        <GrantDt>2023-12-31</GrantDt>
        <PurposeOfGrantTxt>Scholarship Program</PurposeOfGrantTxt>
        <ExpendedByGranteeAmt>30875</ExpendedByGranteeAmt>
        <AnyDiversionByGranteeTxt>NO</AnyDiversionByGranteeTxt>
        <DatesOfReportsByGranteeTxt>12/31/2023</DatesOfReportsByGranteeTxt>
        <VerificationDt>2023-12-31</VerificationDt>
        <ResultsOfVerificationTxt>We maintain records for each grant given to the recipient organizations. We make payments after receiving verification reports. The grants are specifically designated for their scholarship programs which helps qualified students enter into college. The organizations disburse scholarship money directly to the educational institutions as per the organizations policy on file. In addition, we randomly select and test their disbursement records to verify the purpose of grants are met. Based on our random testing, the purpose of the grant has been carried out properly by this organization.</ResultsOfVerificationTxt>
      </ExpenditureResponsibilityGrp>
      <ExpenditureResponsibilityGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Nushagak Cooperative</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 350</AddressLine1Txt>
          <CityNm>Dillingham</CityNm>
          <StateAbbreviationCd>AK</StateAbbreviationCd>
          <ZIPCd>99576</ZIPCd>
        </USAddress>
        <GrantDt>2023-12-31</GrantDt>
        <PurposeOfGrantTxt>Scholarship Programs</PurposeOfGrantTxt>
        <ExpendedByGranteeAmt>21000</ExpendedByGranteeAmt>
        <AnyDiversionByGranteeTxt>NO</AnyDiversionByGranteeTxt>
        <DatesOfReportsByGranteeTxt>12/31/2023</DatesOfReportsByGranteeTxt>
        <VerificationDt>2023-12-31</VerificationDt>
        <ResultsOfVerificationTxt>We maintain records for each grant given to the recipient organizations. We make payments after receiving verification reports. The grants are specifically designated for their scholarship programs which helps qualified students enter into college. The organizations disburse scholarship money directly to the educational institutions as per the organizations policy on file. In addition, we randomly select and test their disbursement records to verify the purpose of grants are met. Based on our random testing, the purpose of the grant has been carried out properly by this organization.</ResultsOfVerificationTxt>
      </ExpenditureResponsibilityGrp>
      <ExpenditureResponsibilityGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Alaska Power Association</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>703 W Tudor Road Suite 200</AddressLine1Txt>
          <CityNm>Anchorage</CityNm>
          <StateAbbreviationCd>AK</StateAbbreviationCd>
          <ZIPCd>99503</ZIPCd>
        </USAddress>
        <GrantDt>2023-12-31</GrantDt>
        <PurposeOfGrantTxt>Scholarship Programs</PurposeOfGrantTxt>
        <ExpendedByGranteeAmt>15835</ExpendedByGranteeAmt>
        <AnyDiversionByGranteeTxt>NO</AnyDiversionByGranteeTxt>
        <DatesOfReportsByGranteeTxt>12/31/2023</DatesOfReportsByGranteeTxt>
        <VerificationDt>2023-12-31</VerificationDt>
        <ResultsOfVerificationTxt>We maintain records for each grant given to the recipient organizations. We make payments after receiving verification reports. The grants are specifically designated for their scholarship programs which helps qualified students enter into college. The organizations disburse scholarship money directly to the educational institutions as per the organizations policy on file. In addition, we randomly select and test their disbursement records to verify the purpose of grants are met. Based on our random testing, the purpose of the grant has been carried out properly by this organization.</ResultsOfVerificationTxt>
      </ExpenditureResponsibilityGrp>
      <ExpenditureResponsibilityGrp>
        <BusinessName>
          <BusinessNameLine1Txt>Homer Electric Association</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>3977 Lake Street</AddressLine1Txt>
          <CityNm>Homer</CityNm>
          <StateAbbreviationCd>AK</StateAbbreviationCd>
          <ZIPCd>99603</ZIPCd>
        </USAddress>
        <GrantDt>2023-12-31</GrantDt>
        <PurposeOfGrantTxt>Scholarship Programs</PurposeOfGrantTxt>
        <ExpendedByGranteeAmt>9500</ExpendedByGranteeAmt>
        <AnyDiversionByGranteeTxt>NO</AnyDiversionByGranteeTxt>
        <DatesOfReportsByGranteeTxt>12/31/2023</DatesOfReportsByGranteeTxt>
        <VerificationDt>2023-12-31</VerificationDt>
        <ResultsOfVerificationTxt>We maintain records for each grant given to the recipient organizations. We make payments after receiving verification reports. The grants are specifically designated for their scholarship programs which helps qualified students enter into college. The organizations disburse scholarship money directly to the educational institutions as per the organizations policy on file. In addition, we randomly select and test their disbursement records to verify the purpose of grants are met. Based on our random testing, the purpose of the grant has been carried out properly by this organization.</ResultsOfVerificationTxt>
      </ExpenditureResponsibilityGrp>
    </ExpenditureResponsibilityStmt>
    <InvestmentsCorpBondsSchedule documentId="InvestCorpBondsSch">
      <InvestmentsCorporateBondsGrp>
        <BondNm>MUTUAL FUNDS - PTP SECURITIES</BondNm>
        <EOYBookValueAmt>1298571</EOYBookValueAmt>
        <EOYFMVAmt>1298571</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <OtherExpensesSchedule documentId="OtherExpensesSch">
      <OtherExpensesScheduleGrp>
        <Desc>OTHER EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>29</RevenueAndExpensesPerBooksAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="OtherIncreasesSch">
      <OtherIncreasesDetail>
        <Desc>UNREALIZED GAINS ON SECURITIES</Desc>
        <Amt>124239</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <OtherProfessionalFeesSchedule documentId="OthProfFeesSch">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>INVESTMENT FEES</CategoryTxt>
        <Amt>9478</Amt>
        <NetInvestmentIncomeAmt>9478</NetInvestmentIncomeAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>OTHER PROFESSIONAL FEES</CategoryTxt>
        <Amt>2600</Amt>
        <NetInvestmentIncomeAmt>867</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>867</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="TaxesSchedule">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>134</Amt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>