EIN: 460318665
UEI: LMP9EWHKMTS3
Audit also covers EIN: 873999581 · unlinked EINs have no separate FAC filing
Audited by: KMWF & ASSOCIATES, PC
Oversight agency: 21 [Department of the Treasury]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 12, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 12, 2027 (166 days from today).
What is a management decision? →FAC accepted this audit on September 8, 2025 — management decision was due March 8, 2026.
FAC accepted this audit on September 27, 2024 — management decision was due March 27, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
Internal Control-Related Findings: Finding # 2020-001 The Organization has requested the external auditors to assist in the preparation of the financial statements and related footnotes for the year ended December 31, 2020. Criteria: The Organization?s internal control structure should be designed to provide for the preparation of the financial statements and related footnotes for the year being audited. Condition, Cause, and Effect Found: Management has not designed the necessary internal control structure to provide for the preparation of the financial statements and related footnotes. This condition may affect the Organization?s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Recommendation: This circumstance is not unusual in an organization of this size. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Management?s Response: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Internal Control-Related Findings: Finding # 2020-001 The Organization has requested the external auditors to assist in the preparation of the financial statements and related footnotes for the year ended December 31, 2020. Criteria: The Organization?s internal control structure should be designed to provide for the preparation of the financial statements and related footnotes for the year being audited. Condition, Cause, and Effect Found: Management has not designed the necessary internal control structure to provide for the preparation of the financial statements and related footnotes. This condition may affect the Organization?s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Recommendation: This circumstance is not unusual in an organization of this size. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Management?s Response: Management agrees with this finding.
Management agrees with this finding.
FAC accepted this audit on June 1, 2020 — management decision was due December 1, 2020.
Internal Control-Related Findings: Finding # 2019-001 The Organization has requested the external auditors to assist in the preparation of the financial statements and related footnotes for the year ended December 31, 2019. Criteria: The Organization?s internal control structure should be designed to provide for the preparation of the financial statements and related footnotes for the year being audited. Condition, Cause, and Effect Found: Management has not designed the necessary internal control structure to provide for the preparation of the financial statements and related footnotes. This condition may affect the Organization?s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Recommendation: This circumstance is not unusual in an organization of this size. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Management?s Response: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Internal Control-Related Findings: Finding # 2019-001 The Organization has requested the external auditors to assist in the preparation of the financial statements and related footnotes for the year ended December 31, 2019. Criteria: The Organization?s internal control structure should be designed to provide for the preparation of the financial statements and related footnotes for the year being audited. Condition, Cause, and Effect Found: Management has not designed the necessary internal control structure to provide for the preparation of the financial statements and related footnotes. This condition may affect the Organization?s ability to record, process, summarize, and report financial data consistent with the assertions of management in the financial statements. Recommendation: This circumstance is not unusual in an organization of this size. It is the responsibility of management and those charged with governance to make the decision whether to accept the degree of risk associated with this condition because of cost or other considerations. Management?s Response: Management agrees with this finding.
Management agrees with this finding.
Federal Compliance ? Related Audit Findings and Questioned Costs: Finding # 2019-002 The tax-exempt status is at risk if not operating under a cooperative structure under the Internal Revenue Service guidelines for allocations of income and capital to members. Criteria: The Organization is structured as a cooperative under Internal Revenue Code 501(c)12. In order to maintain its tax-exempt status with the Internal Revenue Service, all of the requirements for a cooperative must be followed. Condition, Cause, and Effect Found: The Organization does not have a system in place to allocate income and capital to members, which is a requirement. Recommendation: Establish a method for tracking and maintaining the allocation of income and capital by member. Management?s Response: The Board of Directors will work to establish a tracking mechanism in order to be in compliance with the requirements of their non-profit status classification.
Show full finding ▾Hide full finding ▴Federal Compliance ? Related Audit Findings and Questioned Costs: Finding # 2019-002 The tax-exempt status is at risk if not operating under a cooperative structure under the Internal Revenue Service guidelines for allocations of income and capital to members. Criteria: The Organization is structured as a cooperative under Internal Revenue Code 501(c)12. In order to maintain its tax-exempt status with the Internal Revenue Service, all of the requirements for a cooperative must be followed. Condition, Cause, and Effect Found: The Organization does not have a system in place to allocate income and capital to members, which is a requirement. Recommendation: Establish a method for tracking and maintaining the allocation of income and capital by member. Management?s Response: The Board of Directors will work to establish a tracking mechanism in order to be in compliance with the requirements of their non-profit status classification.
The Board of Directors will work to establish a tracking mechanism in order to be in compliance with the requirements of their non-profit status classification.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on July 2, 2018 — management decision was due January 2, 2019.
FAC accepted this audit on June 7, 2017 — management decision was due December 7, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
Browse other Single Audit organizations in South Dakota →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
