Intrepid Potash (IPI) SD Conflict minerals disclosure

Exhibit 99.1

Resource Extraction Payment Report

Project-Level Disclosure

The table below sets forth our payments made to governments for the fiscal year ended December 31, 2023, by project and type of payment.

					For the year ended December 31, 2023
Project Name	Country/ Major Subnational Jurisdiction	Government	Resource	Extraction Method	Taxes (1)		Royalties		Fees		Production Entitlements		Bonuses		Dividends		Payments for infrastructure improvements		Community and social responsibility payments		Total
IPNM HB Solution Mine	U.S	Federal Government	Sylvinite	Solar Solution	$	—	$	2,267,844	$	—	$	—	$	—	$	—	$	—	$	—	$	2,267,844
IPNM HB Solution Mine	U.S	Federal Government	Salt	Solar Solution		—		516,067		—		—		—		—		—		—		516,067
IPNM HB Solution Mine	U.S	Federal Government	Magnesium Chloride	Solar Solution		—		130,080		—		—		—		—		—		—		130,080
IPNM East Mine	U.S	Federal Government	Langbeinite	Underground		—		2,904,641		—		—		—		—		—		—		2,904,641
IPNM East Mine	U.S	Federal Government	Salt	Underground		—		18,354		—		—		—		—		—		—		18,354
IPNM West Mine	U.S	Federal Government	Sylvinite	Underground		—		111,687		—		—		—		—		—		—		111,687
Moab Mine	U.S	Federal Government	Sylvinite	Solar Solution		—		—		—		—		—		—		—		—		—
Wendover Mine	U.S	Federal Government	Sylvinite	Solar Solution		—		185,281		—		—		—		—		—		—		185,281
Wendover Mine	U.S	Federal Government	Salt	Solar Solution		—		4,109		—		—		—		—		—		—		4,109
Wendover Mine	U.S	Federal Government	Magnesium Chloride	Solar Solution		—		64,659		—		—		—		—		—		—		64,659
							$	6,202,722													$	6,202,722

Government—Level Disclosure

The table below sets forth our payments made to governments for the fiscal year ended December 31, 2023, by government and type of payment.

		For the year ended December 31, 2023
Country/ Major Subnational Jurisdiction	Government	Taxes (1)		Royalties		Fees		Production Entitlements		Bonuses		Dividends		Payments for infrastructure improvements		Community and social responsibility payments		Total
U.S	Federal Government	$	—	$	6,202,722	$	—	$	—	$	—	$	—	$	—	$	—	$	6,202,722

(1)The Company files a consolidated income tax return in the U.S., which includes all entities of the Company. The U.S. Federal Government levies corporate income taxes at the consolidated group level rather than on a per-project basis. The Company did not make any U.S. federal tax payments during 2023. If the Company had made federal tax payments, such payments would not relate to a particular project, but the consolidated U.S. income of the Company.