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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN THAT MAY AFFECT ITS ANNUAL FILING REQUIREMENTS, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. THE ENTITY WOULD RECOGNIZE FUTURE ACCRUED INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS AND/OR LIABILITIES IN INCOME TAX EXPENSE, IF SUCH INTEREST AND PENALTIES ARE INCURRED.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SIOUX EMPIRE HOUSING PARTNERSHIP (SEHP) ASSISTS LOW TO MODERATE INCOME HOMEBUYERS AND RENTERS FINANCIALLY SUCCEED IN OUR COMMUNITY BY MAINTAINING SAFE AND AFFORDABLE HOUSING. SEHP PROVIDES HOUSING COUNSELING SERVICES FOR PREPURCHASE AND RENTAL HOUSING EDUCATION SERVICES, FINANCIAL LITERACY EDUCATION COURSES, CREDIT HISTORY REVIEW, AND PERSONAL MONEY MANAGEMENT AND BUDGET COURSES. IN 2025, SEHP'S EDUCATION PROGRAMS SERVED AN ESTIMATED 750 INDIVIDUALS AND FAMILIES. ALL CLASSES OFFER IN-PERSON AND VIRTUAL OPTIONS WHICH FACILITATES EDUCATION ACROSS THE STATE. SEHP PROMOTES OUR SERVICES BY SOCIAL MEDIA STRATEGY AND BY TARGETING FINANCIAL INSTITUTIONS, COMMUNITY MEMBERS, HOUSING MANAGEMENT AGENCIES AND NONPROFIT ORGANIZATIONS WORKING WITH LOW TO MODERATE INCOME INDIVIDUALS, FAMILIES, OR MINORITY POPULATIONS. STAFF PROMOTES SERVICES WITHIN THE COMMUNITY BY PROVIDING OUTREACH AND MARKETING MATERIALS DURING FAIRS, FESTIVALS AND MULTICULTURAL EVENTS. SEHP WORKS WITH THE GREATER SIOUX FALLS CHAMBER OF COMMERCE, THE SIOUX FALLS DEVELOPMENT FOUNDATION, THE CITY OF SIOUX FALLS, LOCAL COUNTY GOVERNMENTS, 211 HELPLINE CENTER, REALTORS, MORTGAGE LENDERS, THE MULTICULTUREAL CENTER, AND CAMINANDO JUNTOS TO REACH OUR DIVERSE COMMUNITY. PROGRAM SUCCESS IS MEASURED BY METRICS SUCH AS FOLLOW-UP CALLS, SURVEYS AND ADDITIONAL COMMUNITY OUTREACH OPPORTUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PRESIDENT PERFORMS A DETAILED REVIEW OF THE 990 BEFORE PROVIDING A COPY TO EACH MEMBER OF THE BOARD. THE PRSIDENT THEN PRSENTS THE 990 TO THE BOARD OF DIRECTORS AT THE MEETING HELD PRIOR TO ITS FILING, IF SO REQUESTED BY ANY MEMBER OF THE BOARD. WHETHER PRESENTED IN A BOARD MEETING OR NOT, THE 990 IS NOT FILED UNTIL EACH BOARD MEMBER HAS BEEN GIVEN A COPY AND AMPLE TIME TO REVIEW.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE BOARD OF DIRECTORS AND THE PRESIDENT ARE COVERED BY THE CONFLICT OF INTEREST POLICY. THE INTERESTED PERSON DISCLOSES POTENTIAL CONFLICTS TO THE BOARD OR MEMBERS OF THE EXECUTIVE COMMITTEE. THE BOARD OR EXECUTIVE COMMITTEE THEN DETERMINES IF A CONFLICT EXISTS. IF A MORT ADVANTAGESOUS TRANSACTION OR ARRANGEMENT IS NOT POSSIBLE TO AVOID A CONFLICT, THE BOARD OR EXECUTIVE COMMITTEE SHALL DETERMINE IF THE TRANSACTION IS IN THE ORGANIZATION'S BEST INTEREST AND WHETHER OR NOT TO ENTER INTO THE ARRANGEMENT OR TRANSACTION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE REVIEWS THE PERFORMANCE OF AND DETERMINES THE SALARY FOR THE PRESIDENT. THE DISCUSSION AND DECISION SURROUNDING THE SALRYY ADJUSTMENT ARE DOCUMENTED IN THE COMMITTEE MINUES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND THE FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII</FormAndLineReferenceDesc>
        <ExplanationTxt>SALARIES FOR STAFF OF SIOUX EMPIRE HOUSING PARTNERSHIP, INC. ARE PAID THROUGH A COMMON PAYMASTER ARRANGEMENT WITH THE GREATER SIOUX FALLS CHAMBER OF COMMERCE.</ExplanationTxt>
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</Return>