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    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>CLIFTONLARSONALLEN LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>2689 COMMERCE DRIVE NW SUITE 201</AddressLine1Txt>
        <CityNm>ROCHESTER</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55901</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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        <BusinessNameLine1Txt>SIOUX VALLEY ENERGY CUSTOMER TRUST INC</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>SIOU</BusinessNameControlTxt>
      <PhoneNum>6055343535</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 216</AddressLine1Txt>
        <CityNm>COLMAN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57017</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ALVINA HARVEY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6055343535</PhoneNum>
      <SignatureDt>2024-08-05</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
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    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KATHERINE LUTZKE CPA</PreparerPersonNm>
      <PTIN>P01760889</PTIN>
      <PhoneNum>5072802300</PhoneNum>
      <PreparationDt>2024-08-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
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        <EOYAmt>126675</EOYAmt>
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        <PersonNm>JEFF THOMPSON</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CONNIE HILLARD</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG BENDA</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN LAROCK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
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        <BusinessName>
          <BusinessNameLine1Txt>JASON MAXWELL</BusinessNameLine1Txt>
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          <CityNm>COLMAN</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57017</ZIPCd>
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      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: CASH CONTRIBUTION. GRANTEE NAME: VARIOUS. AMOUNT GIVEN: 135,991.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 2.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
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