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USD ($)

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&lt;p style="text-align: justify; margin: 0in 0in 6pt; font-family: 'Times New Roman','serif'; font-size: 12pt;" class="MsoNormal"&gt;&lt;b&gt;&lt;font style="font-size: 10pt;" class="_mt"&gt;Note 1:&amp;nbsp; Nature of Business &lt;/font&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="text-align: justify; margin: 0in 0in 6pt; font-family: 'Times New Roman','serif'; font-size: 12pt;" class="MsoNormal"&gt;&lt;font style="font-size: 10pt;" class="_mt"&gt;Southwest Iowa Renewable Energy, LLC (the "&lt;u&gt;Company&lt;/u&gt;"), located in Council Bluffs, Iowa, was formed in March, 2005 to construct and operate a 110 million gallon capacity ethanol plant.&amp;nbsp; The Company began producing ethanol in February 2009.&amp;nbsp; In the current fiscal year which ends September 30, 2011 ("&lt;u&gt;Fiscal Year 2011&lt;/u&gt;") to date and the year ended September 30, 2010 ("&lt;u&gt;Fiscal Year 2010&lt;/u&gt;"), the Company has operated at 100% of its 110 million gallon nameplate capacity.&amp;nbsp; The Company sells its ethanol, modified wet distillers grains with solubles, and corn syrup in the continental United States.&amp;nbsp; The Company sells its dried distillers grains with solubles in the continental United States, Mexico, and the Pacific Rim.&amp;nbsp; &lt;/font&gt;&lt;/p&gt; &lt;/div&gt;</NonNumbericText><NonNumericTextHeader>Note 1:&amp;nbsp; Nature of Business

Southwest Iowa Renewable Energy, LLC (the "Company"), located in Council Bluffs, Iowa, was formed in March, 2005 to</NonNumericTextHeader><FootnoteIndexer /><CurrencyCode /><CurrencySymbol /><IsIndependantCurrency>false</IsIndependantCurrency><ShowCurrencySymbol>false</ShowCurrencySymbol><DisplayDateInUSFormat>false</DisplayDateInUSFormat><hasSegments>false</hasSegments><hasScenarios>false</hasScenarios></Cell></Cells><OriginalInstanceReportColumns /><Unit>Other</Unit><ElementDataType>us-types:textBlockItemType</ElementDataType><SimpleDataType>string</SimpleDataType><ElementDefenition>Describes the nature of an entity's business, the major products or services it sells or provides and its principal markets, including the locations of those markets. If the entity operates in more than one business, the disclosure also indicates the relative importance of its operations in each business and the basis for the determination (for example, assets, revenues, or earnings). Disclosures about the nature of operations need not be quantified; relative importance could be conveyed by use of terms such as "predominately", "about equally", or "major and other". This element is also referred to as "Business Description".</ElementDefenition><ElementReferences>Reference 1: http://www.xbrl.org/2003/role/presentationRef
 -Publisher AICPA
 -Name Statement of Position (SOP)
 -Number 94-6
 -Paragraph 10

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