Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation
or Section 4947(a)(1) Trust Treated as Private Foundation
bulletDo not enter social security numbers on this form as it may be made public.
bulletGo to www.irs.gov/Form990PF for instructions and the latest information.
OMB No. 1545-0052
2018
Open to Public Inspection
For calendar year 2018, or tax year beginning 01-01-2018 , and ending 12-31-2018
Name of foundation
FEILD CO-OPERATIVE ASSOCIATION INC
 
Number and street (or P.O. box number if mail is not delivered to street address)1076 HIGHLAND COLONY PARKWAY NO 175
  Room/suite
City or town, state or province, country, and ZIP or foreign postal code
RIDGELAND, MS39157
A Employer identification number

64-0155700
B Telephone number (see instructions)

(601) 713-2312
C bullet
G Check all that apply:

D 1. Foreign organizations, check here............. bullet
2. Foreign organizations meeting the 85%
test, check here and attach computation ... bullet
E bullet
H Check type of organization:
F bullet
I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16)bullet$22,322,789J Accounting method:
 
(Part I, column (d) must be on cash basis.)
Part I Analysis of Revenue and Expenses (The total of amounts in columns (b), (c), and (d) may not necessarily equal the amounts in column (a) (see instructions).) (a) Revenue and
expenses per
books 		(b) Net investment
income 		(c) Adjusted net
income 		(d) Disbursements
for charitable
purposes
(cash basis only)
Revenue 1 Contributions, gifts, grants, etc., received (attach schedule)  
2 Check bullet.............
3 Interest on savings and temporary cash investments 240 240  
4 Dividends and interest from securities... 341,968 338,897  
5a Gross rents............      
b Net rental income or (loss)  
6a Net gain or (loss) from sale of assets not on line 10 708,693
b Gross sales price for all assets on line 6a 7,237,472
7 Capital gain net income (from Part IV, line 2)... 688,631
8 Net short-term capital gain.........  
9 Income modifications...........  
10a Gross sales less returns and allowances  
b Less: Cost of goods sold....  
c Gross profit or (loss) (attach schedule).....    
11 Other income (attach schedule)....... Click to see attachment 339,399 112,939 225,007
12 Total. Add lines 1 through 11........ 1,390,300 1,140,707 225,007
Operating and Administrative Expenses 13 Compensation of officers, directors, trustees, etc. 69,139 9,844 0 50,545
14 Other employee salaries and wages...... 30,842 0 0 29,300
15 Pension plans, employee benefits....... 24,546 0 0 24,546
16a Legal fees (attach schedule).........        
b Accounting fees (attach schedule)....... Click to see attachment 37,150 16,718 0 5,000
c Other professional fees (attach schedule).... Click to see attachment 71,787 71,787 0 0
17 Interest............... 893 893 0 0
18 Taxes (attach schedule) (see instructions)... Click to see attachment 9,584 998 0 6,826
19 Depreciation (attach schedule) and depletion... 13,558 678 0
20 Occupancy.............. 57,105 6,062 0 49,169
21 Travel, conferences, and meetings.......        
22 Printing and publications..........        
23 Other expenses (attach schedule)....... Click to see attachment 43,102 5,512 0 37,590
24 Total operating and administrative expenses.
Add lines 13 through 23.......... 357,706 112,492 0 202,976
25 Contributions, gifts, grants paid....... 1,039,000 1,039,000
26 Total expenses and disbursements. Add lines 24 and 25 1,396,706 112,492 0 1,241,976
27 Subtract line 26 from line 12:
a Excess of revenue over expenses and disbursements -6,406
b Net investment income (if negative, enter -0-) 1,028,215
c Adjusted net income (if negative, enter -0-)... 225,007
For Paperwork Reduction Act Notice, see instructions.
Cat. No. 11289X Form 990-PF (2018)
Form 990-PF (2018)
Page 2
Part II Balance Sheets Attached schedules and amounts in the description column
should be for end-of-year amounts only. (See instructions.) 		Beginning of year End of year
(a) Book Value (b) Book Value (c) Fair Market Value
Assets 1 Cash—non-interest-bearing............. 100 32 32
2 Savings and temporary cash investments......... 988,418 1,388,789 1,388,789
3 Accounts receivable bullet  
Less: allowance for doubtful accounts bullet        
4 Pledges receivable bullet  
Less: allowance for doubtful accounts bullet        
5 Grants receivable.................      
6 Receivables due from officers, directors, trustees, and other
disqualified persons (attach schedule) (see instructions).....      
7 Other notes and loans receivable (attach schedule) bullet3,424,015
Less: allowance for doubtful accounts bullet804,537 2,547,943 2,619,478 2,619,478
8 Inventories for sale or use..............      
9 Prepaid expenses and deferred charges..........      
10a Investments—U.S. and state government obligations (attach schedule)      
b Investments—corporate stock (attach schedule)....... 17,380,088 Click to see attachment16,224,618 16,224,618
c Investments—corporate bonds (attach schedule)....... 1,805,956 Click to see attachment1,471,937 1,471,937
11 Investments—land, buildings, and equipment: basis bullet  
Less: accumulated depreciation (attach schedule) bullet        
12 Investments—mortgage loans.............      
13 Investments—other (attach schedule).......... 511,277 Click to see attachment498,046 498,046
14 Land, buildings, and equipment: basis bullet135,723
Less: accumulated depreciation (attach schedule) bullet15,834 134,306 119,889 119,889
15 Other assets (describe bullet)      
16 Total assets (to be completed by all filers—see the
instructions. Also, see page 1, item I) 23,368,088 22,322,789 22,322,789
Liabilities 17 Accounts payable and accrued expenses..........    
18 Grants payable.................    
19 Deferred revenue.................    
20 Loans from officers, directors, trustees, and other disqualified persons    
21 Mortgages and other notes payable (attach schedule)......    
22 Other liabilities (describe bullet) Click to see attachment67,000 Click to see attachment58,607
23 Total liabilities (add lines 17 through 22)......... 67,000 58,607
Net Assets or Fund Balances Foundations that follow SFAS 117, check here bullet
and complete lines 24 through 26 and lines 30 and 31.
24 Unrestricted.................. 23,301,088 22,264,182
25 Temporarily restricted...............    
26 Permanently restricted...............    
Foundations that do not follow SFAS 117, check here bullet
and complete lines 27 through 31.
27 Capital stock, trust principal, or current funds........    
28 Paid-in or capital surplus, or land, bldg., and equipment fund    
29 Retained earnings, accumulated income, endowment, or other funds    
30 Total net assets or fund balances (see instructions)..... 23,301,088 22,264,182
31 Total liabilities and net assets/fund balances (see instructions). 23,368,088 22,322,789
Part III
Analysis of Changes in Net Assets or Fund Balances
1
Total net assets or fund balances at beginning of year—Part II, column (a), line 30 (must agree with end-of-year figure reported on prior year’s return) ...............
1
23,301,088
2
Enter amount from Part I, line 27a .....................
2
-6,406
3
Other increases not included in line 2 (itemize) bulletClick to see attachment
3
509,243
4
Add lines 1, 2, and 3 ..........................
4
23,803,925
5
Decreases not included in line 2 (itemize) bulletClick to see attachment
5
1,539,743
6
Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 30 .
6
22,264,182
Form 990-PF (2018)
Form 990-PF (2018)
Page 3
Part IV
Capital Gains and Losses for Tax on Investment Income
(a) List and describe the kind(s) of property sold (e.g., real estate,
2-story brick warehouse; or common stock, 200 shs. MLC Co.)		 (b)
How acquired
P—Purchase
D—Donation 		(c)
Date acquired
(mo., day, yr.) 		(d)
Date sold
(mo., day, yr.)
1 a PUBLICLY TRADED SECURITIES P    
b
c
d
e
(e)
Gross sales price 		(f)
Depreciation allowed
(or allowable) 		(g)
Cost or other basis
plus expense of sale 		(h)
Gain or (loss)
(e) plus (f) minus (g)
a 7,237,472   6,548,841 688,631
b
c
d
e
Complete only for assets showing gain in column (h) and owned by the foundation on 12/31/69 (l)
Gains (Col. (h) gain minus
col. (k), but not less than -0-) or
Losses (from col.(h))
(i)
F.M.V. as of 12/31/69 		(j)
Adjusted basis
as of 12/31/69 		(k)
Excess of col. (i)
over col. (j), if any
a       688,631
b
c
d
e
2 Capital gain net income or (net capital loss) Bracket If gain, also enter in Part I, line 7
If (loss), enter -0- in Part I, line 7		 Bracket 2 688,631
3 Net short-term capital gain or (loss) as defined in sections 1222(5) and (6):
If gain, also enter in Part I, line 8, column (c) (see instructions). If (loss), enter -0-
in Part I, line 8 ................... 		Bracket 3  
Part V
Qualification Under Section 4940(e) for Reduced Tax on Net Investment Income
(For optional use by domestic private foundations subject to the section 4940(a) tax on net investment income.)

If section 4940(d)(2) applies, leave this part blank.
Was the foundation liable for the section 4942 tax on the distributable amount of any year in the base period?
If "Yes," the foundation does not qualify under section 4940(e). Do not complete this part.
1 Enter the appropriate amount in each column for each year; see instructions before making any entries.
(a)
Base period years Calendar
year (or tax year beginning in) 		(b)
Adjusted qualifying distributions 		(c)
Net value of noncharitable-use assets 		(d)
Distribution ratio
(col. (b) divided by col. (c))
2017 1,226,565 19,942,080 0.061506
2016 914,488 17,971,555 0.050885
2015 1,066,770 18,476,946 0.057735
2014 1,069,310 18,800,205 0.056878
2013 825,845 17,462,175 0.047293
2
Total of line 1, column (d) .....................
2
0.274297
3
Average distribution ratio for the 5-year base period—divide the total on line 2 by 5.0, or by the number of years the foundation has been in existence if less than 5 years ......
3
0.054859
4
Enter the net value of noncharitable-use assets for 2018 from Part X, line 5......
4
21,450,599
5
Multiply line 4 by line 3......................
5
1,176,758
6
Enter 1% of net investment income (1% of Part I, line 27b)...........
6
10,282
7
Add lines 5 and 6........................
7
1,187,040
8
Enter qualifying distributions from Part XII, line 4,.............
8
1,241,976
If line 8 is equal to or greater than line 7, check the box in Part VI, line 1b, and complete that part using a 1% tax rate. See the Part VI instructions.
Form 990-PF (2018)
Form 990-PF (2018)
Page 4
Part VI
Excise Tax Based on Investment Income (Section 4940(a), 4940(b), 4940(e), or 4948—see instructions)
1a Exempt operating foundations described in section 4940(d)(2), check here Bullet and enter “N/A" on line 1. Bracket includes lines 1a and 1b
Date of ruling or determination letter:   (attach copy of letter if necessary–see instructions)
b Domestic foundations that meet the section 4940(e) requirements in Part V, check 1 10,282
hereBulletand enter 1% of Part I, line 27b...................
c All other domestic foundations enter 2% of line 27b. Exempt foreign organizations enter 4% of Part I, line 12, col. (b)
2 Tax under section 511 (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 2 0
3 Add lines 1 and 2........................... 3 10,282
4 Subtitle A (income) tax (domestic section 4947(a)(1) trusts and taxable foundations only. Others enter -0-) 4 0
5 Tax based on investment income. Subtract line 4 from line 3. If zero or less, enter -0- ..... 5 10,282
6 Credits/Payments:
a 2018 estimated tax payments and 2017 overpayment credited to 2018 6a 15,792
b Exempt foreign organizations—tax withheld at source...... 6b
c Tax paid with application for extension of time to file (Form 8868)... 6c 15,000
d Backup withholding erroneously withheld ........... 6d 0
7 Total credits and payments. Add lines 6a through 6d.............. 7 30,792
8 Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. Click to see attachment 8 0
9 Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......Bullet 9  
10 Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...Bullet 10 20,510
11 Enter the amount of line 10 to be: Credited to 2019 estimated taxBullet20,510 RefundedBullet 11 0
Part VII-A
Statements Regarding Activities
1a
During the tax year, did the foundation attempt to influence any national, state, or local legislation or did
Yes
No
it participate or intervene in any political campaign? ....................
1a
 
No
b
Did it spend more than $100 during the year (either directly or indirectly) for political purposes? (see Instructions
for definition).................................
1b
 
No
If the answer is "Yes" to 1a or 1b, attach a detailed description of the activities and copies of any materials
published or distributed by the foundation in connection with the activities.
c
Did the foundation file Form 1120-POL for this year?.....................
1c
 
No
d
Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:
(1) On the foundation. bullet$ 0(2) On foundation managers.bullet$ 0
e
Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed
on foundation managers.bullet$ 0
2
Has the foundation engaged in any activities that have not previously been reported to the IRS?.......
2
 
No
If "Yes," attach a detailed description of the activities.
3
Has the foundation made any changes, not previously reported to the IRS, in its governing instrument, articles
of incorporation, or bylaws, or other similar instruments? If "Yes," attach a conformed copy of the changes....
3
 
No
4a
Did the foundation have unrelated business gross income of $1,000 or more during the year?........
4a
Yes
 
b
If "Yes," has it filed a tax return on Form 990-T for this year?...................
4b
Yes
 
5
Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........
5
 
No
If "Yes," attach the statement required by General Instruction T.
6
Are the requirements of section 508(e) (relating to sections 4941 through 4945) satisfied either:
  • By language in the governing instrument, or
  • By state legislation that effectively amends the governing instrument so that no mandatory directions
    • that conflict with the state law remain in the governing instrument?................
    6
    Yes
     
    7
    Did the foundation have at least $5,000 in assets at any time during the year? If "Yes," complete Part II, col. (c),
    and Part XV..................................
    7
    Yes
     
    8a
    Enter the states to which the foundation reports or with which it is registered (see instructions)
    bulletMS, TN
    b
    If the answer is "Yes" to line 7, has the foundation furnished a copy of Form 990-PF to the Attorney
    General (or designate) of each state as required by General Instruction G? If "No," attach explanation .
    8b
    Yes
     
    9
    Is the foundation claiming status as a private operating foundation within the meaning of section 4942(j)(3)
    or 4942(j)(5) for calendar year 2018 or the taxable year beginning in 2018? See the instructions for Part XIV.
    If "Yes," complete Part XIV .............................
    9
     
    No
    10
    Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names
    and addresses. ...............................
    10
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 5
    Part VII-A
    Statements Regarding Activities (continued)
    11
    At any time during the year, did the foundation, directly or indirectly, own a controlled entity within the
    meaning of section 512(b)(13)? If "Yes," attach schedule. See instructions .............
    11
     
    No
    12
    Did the foundation make a distribution to a donor advised fund over which the foundation or a disqualified person had
    advisory privileges? If "Yes," attach statement. See instructions.................
    12
     
    No
    13
    Did the foundation comply with the public inspection requirements for its annual returns and exemption application?
    13
    Yes
     
    Website addressbulletWWW.FEILDSTUDENTLOANS.ORG
    14
    The books are in care ofbulletMRS SUSIE CULIPHER Telephone no.bullet (601) 713-2312

    Located atbullet1076 HIGHLAND COLONY PARKWAY SUITE175RIDGELANDMS ZIP+4bullet39157
    15
    Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here .........bullet
    and enter the amount of tax-exempt interest received or accrued during the year ........bullet
    15
     
    16 At any time during calendar year 2018, did the foundation have an interest in or a signature or other authority over YesNo
    a bank, securities, or other financial account in a foreign country? .................
    16   No
    See the instructions for exceptions and filing requirements for FinCEN Form 114. If "Yes", enter the name of the foreign
    country bullet  
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required
    File Form 4720 if any item is checked in the "Yes" column, unless an exception applies.
    Yes
    No
    1a
    During the year did the foundation (either directly or indirectly):
    (1) Engage in the sale or exchange, or leasing of property with a disqualified person?
    (2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)
    a disqualified person?......................
    (3) Furnish goods, services, or facilities to (or accept them from) a disqualified person?
    (4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person?
    (5) Transfer any income or assets to a disqualified person (or make any of either available
    for the benefit or use of a disqualified person)?...............
    (6) Agree to pay money or property to a government official? (Exception. Check "No"
    if the foundation agreed to make a grant to or to employ the official for a period
    after termination of government service, if terminating within 90 days.).......
    b
    If any answer is "Yes" to 1a(1)–(6), did any of the acts fail to qualify under the exceptions described in Regulations
    section 53.4941(d)-3 or in a current notice regarding disaster assistance? See instructions ........
    1b
     
    No
    ........bullet
    c
    Did the foundation engage in a prior year in any of the acts described in 1a, other than excepted acts,
    that were not corrected before the first day of the tax year beginning in 2018?.............
    1c
     
    No
    2
    Taxes on failure to distribute income (section 4942) (does not apply for years the foundation was a private
    operating foundation defined in section 4942(j)(3) or 4942(j)(5)):
    a
    At the end of tax year 2018, did the foundation have any undistributed income (lines 6d
    and 6e, Part XIII) for tax year(s) beginning before 2018?.............
    If "Yes," list the years bullet20, 20, 20, 20
    b
    Are there any years listed in 2a for which the foundation is not applying the provisions of section 4942(a)(2)
    (relating to incorrect valuation of assets) to the year’s undistributed income? (If applying section 4942(a)(2)
    to all years listed, answer "No" and attach statement—see instructions.) ..............
    2b
     
     
    c
    If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.
    bullet20, 20, 20, 20
    3a
    Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at
    any time during the year?......................
    b
    If "Yes," did it have excess business holdings in 2018 as a result of (1) any purchase by the foundation
    or disqualified persons after May 26, 1969; (2) the lapse of the 5-year period (or longer period approved
    by the Commissioner under section 4943(c)(7)) to dispose of holdings acquired by gift or bequest; or (3)
    the lapse of the 10-, 15-, or 20-year first phase holding period? (Use Schedule C, Form 4720, to determine
    if the foundation had excess business holdings in 2018.)..................
    3b
     
     
    4a
    Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?
    4a
     
    No
    b
    Did the foundation make any investment in a prior year (but after December 31, 1969) that could jeopardize its
    charitable purpose that had not been removed from jeopardy before the first day of the tax year beginning in 2018?
    4b
     
    No
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 6
    Part VII-B
    Statements Regarding Activities for Which Form 4720 May Be Required (continued)
    5a
    During the year did the foundation pay or incur any amount to:
    Yes
    No
    (1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))?
    (2) Influence the outcome of any specific public election (see section 4955); or to carry
    on, directly or indirectly, any voter registration drive?.............
    (3) Provide a grant to an individual for travel, study, or other similar purposes?
    (4) Provide a grant to an organization other than a charitable, etc., organization described
    in section 4945(d)(4)(A)? See instructions................
    (5) Provide for any purpose other than religious, charitable, scientific, literary, or
    educational purposes, or for the prevention of cruelty to children or animals?.....
    b
    If any answer is "Yes" to 5a(1)–(5), did any of the transactions fail to qualify under the exceptions described in
    Regulations section 53.4945 or in a current notice regarding disaster assistance? See instructions ......
    5b
     
     
    .........bullet
    c
    If the answer is "Yes" to question 5a(4), does the foundation claim exemption from the
    tax because it maintained expenditure responsibility for the grant?..........
    If "Yes," attach the statement required by Regulations section 53.4945–5(d).
    6a
    Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on
    a personal benefit contract?.....................
    b
    Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....
    6b
     
    No
    If "Yes" to 6b, file Form 8870.
    7a
    At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?
    b
    If yes, did the foundation receive any proceeds or have any net income attributable to the transaction? ....
    7b
     
     
    8
    Is the foundation subject to the section 4960 tax on payment(s) of more than $1,000,000 in remuneration or
    excess parachute payment during the year? .................
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors
    1 List all officers, directors, trustees, foundation managers and their compensation. See instructions
    (a) Name and address (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation
     (If not paid, enter
    -0-)     		(d) Contributions to employee benefit plans and deferred compensation (e) Expense account,
    other allowances
    HOBSON C MCGEHEE JR CHAIRMAN
    0.25     		0 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    WILLIAM M LINK JR PRESIDENT
    0.25     		300 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    B BRYAN JONES III FIRST VICE PRESIDENT
    4.00     		15,300 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    HOBSON C MCGEHEE III SECOND VICE PRESIDENT
    2.00     		5,300 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    SUSIE CULIPHER SECRETARY/TREASURER
    40.00     		47,039 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    AMANDA LINK GREENLEE DIRECTOR
    0.25     		300 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    JOHN HENRY JACKSON DIRECTOR
    0.25     		0 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    BERNARD B JONES IV DIRECTOR
    0.25     		300 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    BETTY R MAY DIRECTOR
    0.25     		300 13,743 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    CYNTHIA J THOMPSON DIRECTOR
    0.25     		300 0 0
    1076 HIGHLAND COLONY PARKWAY SUITE
    175
    RIDGELAND,MS39157
    2 Compensation of five highest-paid employees (other than those included on line 1—see instructions). If none, enter “NONE."
    (a) Name and address of each employee paid more than $50,000 (b) Title, and average
    hours per week
    devoted to position     		(c) Compensation (d) Contributions to
    employee benefit
    plans and deferred
    compensation     		(e) Expense account,
    other allowances
    NONE
    Total number of other employees paid over $50,000...................bullet 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 7
    Part VIII
    Information About Officers, Directors, Trustees, Foundation Managers, Highly Paid Employees,
    and Contractors (continued)
    3 Five highest-paid independent contractors for professional services (see instructions). If none, enter "NONE".
    (a) Name and address of each person paid more than $50,000 (b) Type of service (c) Compensation
    NONE
    Total number of others receiving over $50,000 for professional services.............bullet0
    Part IX-A
    Summary of Direct Charitable Activities
    List the foundation’s four largest direct charitable activities during the tax year. Include relevant statistical information such as the number of organizations and other beneficiaries served, conferences convened, research papers produced, etc. Expenses
    1 CONTRIBUTIONS TO CHARITABLE ORGANIZATIONS 650,000
    2 LOANS TO STUDENTS 389,000
    3  
    4  
    Part IX-B
    Summary of Program-Related Investments (see instructions)
    Describe the two largest program-related investments made by the foundation during the tax year on lines 1 and 2. Amount
    1  
    2  
    All other program-related investments. See instructions.
    3  
    Total. Add lines 1 through 3.........................bullet0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 8
    Part X
    Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations,see instructions.)
    1
    Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,
    purposes:
    a
    Average monthly fair market value of securities...................
    1a
    20,569,864
    b
    Average of monthly cash balances.......................
    1b
    1,179,534
    c
    Fair market value of all other assets (see instructions)................
    1c
    27,860
    d
    Total (add lines 1a, b, and c).........................
    1d
    21,777,258
    e
    Reduction claimed for blockage or other factors reported on lines 1a and
    1c (attach detailed explanation) .............
    1e
    0
    2
    Acquisition indebtedness applicable to line 1 assets..................
    2
    0
    3
    Subtract line 2 from line 1d.........................
    3
    21,777,258
    4
    Cash deemed held for charitable activities. Enter 1 1/2% of line 3 (for greater amount, see
    instructions) .............................
    4
    326,659
    5
    Net value of noncharitable-use assets. Subtract line 4 from line 3. Enter here and on Part V, line 4
    5
    21,450,599
    6
    Minimum investment return. Enter 5% of line 5..................
    6
    1,072,530
    Part XI
    Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here bullet and do not complete this part.)
    1
    Minimum investment return from Part X, line 6....................
    1
    1,072,530
    2a
    Tax on investment income for 2018 from Part VI, line 5......
    2a
    10,282
    b
    Income tax for 2018. (This does not include the tax from Part VI.)...
    2b
    457
    c
    Add lines 2a and 2b............................
    2c
    10,739
    3
    Distributable amount before adjustments. Subtract line 2c from line 1............
    3
    1,061,791
    4
    Recoveries of amounts treated as qualifying distributions................
    4
    210,619
    5
    Add lines 3 and 4............................
    5
    1,272,410
    6
    Deduction from distributable amount (see instructions).................
    6
    0
    7
    Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XIII, line 1 ...
    7
    1,272,410
    Part XII
    Qualifying Distributions (see instructions)
    1
    Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:
    a
    Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........
    1a
    1,241,976
    b
    Program-related investments—total from Part IX-B..................
    1b
    0
    2
    Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,
    purposes...............................
    2
     
    3
    Amounts set aside for specific charitable projects that satisfy the:
    a
    Suitability test (prior IRS approval required)....................
    3a
     
    b
    Cash distribution test (attach the required schedule) .................
    3b
     
    4
    Qualifying distributions. Add lines 1a through 3b. Enter here and on Part V, line 8, and Part XIII, line 4
    4
    1,241,976
    5
    Foundations that qualify under section 4940(e) for the reduced rate of tax on net investment
    income. Enter 1% of Part I, line 27b. See instructions.................
    5
    10,282
    6
    Adjusted qualifying distributions. Subtract line 5 from line 4..............
    6
    1,231,694
    Note: The amount on line 6 will be used in Part V, column (b), in subsequent years when calculating whether the foundation qualifies for
    the section 4940(e) reduction of tax in those years.
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 9
    Part XIII
    Undistributed Income (see instructions)
    (a)
    Corpus     		(b)
    Years prior to 2017     		(c)
    2017     		(d)
    2018
    1 Distributable amount for 2018 from Part XI, line 7 1,272,410
    2 Undistributed income, if any, as of the end of 2018:
    a Enter amount for 2017 only....... 597,881
    b Total for prior years:20, 20, 20 0
    3 Excess distributions carryover, if any, to 2018:
    a From 2013......  
    b From 2014......  
    c From 2015......  
    d From 2016......  
    e From 2017......  
    fTotal of lines 3a through e........ 0
    4Qualifying distributions for 2018 from Part
    XII, line 4: bullet$ 1,241,976
    a Applied to 2017, but not more than line 2a 597,881
    b Applied to undistributed income of prior years
    (Election required—see instructions).....     		0
    c Treated as distributions out of corpus (Election
    required—see instructions)........     		0
    d Applied to 2018 distributable amount..... 644,095
    e Remaining amount distributed out of corpus 0
    5 Excess distributions carryover applied to 2018. 0 0
    (If an amount appears in column (d), the
    same amount must be shown in column (a).)
    6Enter the net total of each column as
    indicated below:
    a Corpus. Add lines 3f, 4c, and 4e. Subtract line 5 0
    b Prior years’ undistributed income. Subtract
    line 4b from line 2b ..........     		0
    c Enter the amount of prior years’ undistributed
    income for which a notice of deficiency has
    been issued, or on which the section 4942(a)
    tax has been previously assessed......     		0
    d Subtract line 6c from line 6b. Taxable amount
    —see instructions ...........     		0
    e Undistributed income for 2017. Subtract line
    4a from line 2a. Taxable amount—see
    instructions .............     		0
    f Undistributed income for 2018. Subtract
    lines 4d and 5 from line 1. This amount must
    be distributed in 2019 ..........     		628,315
    7 Amounts treated as distributions out of
    corpus to satisfy requirements imposed by
    section 170(b)(1)(F) or 4942(g)(3) (Election may
    be required - see instructions) .......     		0
    8 Excess distributions carryover from 2013 not
    applied on line 5 or line 7 (see instructions) ...     		0
    9Excess distributions carryover to 2019.
    Subtract lines 7 and 8 from line 6a ......     		0
    10 Analysis of line 9:
    a Excess from 2014....  
    b Excess from 2015....  
    c Excess from 2016....  
    d Excess from 2017....  
    e Excess from 2018....  
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 10
    Part XIV
    Private Operating Foundations (see instructions and Part VII-A, question 9)
    1a If the foundation has received a ruling or determination letter that it is a private operating
    foundation, and the ruling is effective for 2018, enter the date of the ruling....... bullet
     
    b Check box to indicate whether the organization is a private operating foundation described in section or
    2a Enter the lesser of the adjusted net
    income from Part I or the minimum
    investment return from Part X for each
    year listed ..........     		Tax year Prior 3 years (e) Total
    (a) 2018 (b) 2017 (c) 2016 (d) 2015
             
    b 85% of line 2a .........          
    c Qualifying distributions from Part XII,
    line 4 for each year listed .....     		         
    d Amounts included in line 2c not used directly
    for active conduct of exempt activities ..........     		         
    e Qualifying distributions made directly
    for active conduct of exempt activities.
    Subtract line 2d from line 2c ....     		         
    3 Complete 3a, b, or c for the
    alternative test relied upon:
    a “Assets" alternative test—enter:
    (1) Value of all assets ......          
    (2) Value of assets qualifying
    under section 4942(j)(3)(B)(i)    		          
    b “Endowment" alternative test— enter 2/3
    of minimum investment return shown in
    Part X, line 6 for each year listed...     		         
    c “Support" alternative test—enter:
    (1) Total support other than gross
    investment income (interest,
    dividends, rents, payments
    on securities loans (section
    512(a)(5)), or royalties) ....     		         
    (2) Support from general public
    and 5 or more exempt
    organizations as provided in
    section 4942(j)(3)(B)(iii)....     		         
    (3) Largest amount of support
    from an exempt organization    		          
    (4) Gross investment income          
    Part XV
    Supplementary Information (Complete this part only if the foundation had $5,000 or more in
    assets at any time during the year—see instructions.)
    1Information Regarding Foundation Managers:
    aList any managers of the foundation who have contributed more than 2% of the total contributions received by the foundation
    before the close of any tax year (but only if they have contributed more than $5,000). (See section 507(d)(2).)
    bList any managers of the foundation who own 10% or more of the stock of a corporation (or an equally large portion of the
    ownership of a partnership or other entity) of which the foundation has a 10% or greater interest.
    2Information Regarding Contribution, Grant, Gift, Loan, Scholarship, etc., Programs:
    Check here bullet
    aThe name, address, and telephone number or e-mail address of the person to whom applications should be addressed:
    SUSIE CULIPHER
    1076 HIGHLAND COLONY PARKWAY STE
    175
    RIDGELAND,MS39157
    (601) 713-2312
    bThe form in which applications should be submitted and information and materials they should include:
    STUDENT LOAN FUND APPLICATIONS ARE AVAILABLE UPON REQUEST.
    cAny submission deadlines:
    6-8 WEEKS BEFORE A SEMESTER BEGINS
    dAny restrictions or limitations on awards, such as by geographical areas, charitable fields, kinds of institutions, or other
    factors:
    LIMITED TO RESIDENTS OF THE STATE OF MISSISSIPPI
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 11
    Part XV
    Supplementary Information (continued)
    3 Grants and Contributions Paid During the Year or Approved for Future Payment
    Recipient If recipient is an individual,
    show any relationship to
    any foundation manager
    or substantial contributor
    		 Foundation
    status of
    recipient     		Purpose of grant or
    contribution     		Amount
    Name and address (home or business)
    aPaid during the year
    BB KING MUSEUM AND DELTA INTERPRETIVE CENTER
    400 SECOND STREET
    INDIANOLA,MS38751     		NONE PUBLIC GENERAL SUPPORT 5,000
    BADDOUR MEMORIAL CENTER
    PO BOX 97
    SENATOBIA,MS38668     		NONE PUBLIC GENERAL SUPPORT 5,000
    BELHAVEN COLLEGE SCHOLARSHIP
    1500 PEACHTREE STREET
    JACKSON,MS392022002     		NONE PUBLIC GENERAL SUPPORT 10,000
    BELHAVEN UNIVERSITY BOOK FUND
    1500 PEACHTREE STREET
    JACKSON,MS392022002     		NONE PUBLIC GENERAL SUPPORT 20,000
    BETHANY CHRISTIAN SERVICE OF MS
    2618 SOUTHERLAN DRIVE
    JACKSON,MS392164825     		NONE PUBLIC GENERAL SUPPORT 10,000
    BIBLICAL COUSELING AND TRAINING MINISTRIES
    441 NORTHPARK DRIVE
    RIDGELAND,MS39157     		NONE PUBLIC GENERAL SUPPORT 35,000
    BOY SCOUTS OF AMERICA ANDREW JACKSON COUNCIL
    8065 OLD PORT GIBSON ROAD
    HAZLEHURST,MS39083     		NONE PUBLIC GENERAL SUPPORT 5,000
    CANOPY CHILDREN'S SOLUTIONS
    PO BOX 1078
    JACKSON,MS39215     		NONE PUBLIC GENERAL SUPPORT 5,000
    CHILDRENS OF MS - UMMC
    2500 N STATE STREET
    JACKSON,MS39216     		NONE PUBLIC GENERAL SUPPORT 100,000
    CONSULTING SERVICES FOUNDATION
    PO BOX 4238
    JACKSON,MS39296     		NONE PUBLIC GENERAL SUPPORT 2,500
    CROSS ROADS MINISTRIES
    PO BOX 3075
    RIDGELAND,MS39158     		NONE PUBLIC GENERAL SUPPORT 10,000
    CYSTIC FIBROSIS FOUNDATION
    6931 ARLINGTON ROAD
    BETHESDA,MD20814     		NONE PUBLIC GENERAL SUPPORT 10,000
    DELTA COUNCIL ADULT LITERARY CENTER - BF SMITH FOUNDATION
    433 STONEVILLE ROAD
    STONEVILLE,MS38776     		NONE PUBLIC GENERAL SUPPORT 10,000
    DELTA STREETS ACADEMY
    PO BOX 9895
    GREENWOOD,MS38930     		NONE PUBLIC GENERAL SUPPORT 10,000
    EMMANUEL CHRISTIAN ACADEMY
    1109 COOPER ROAD
    JACKSON,MS39212     		NONE PUBLIC GENERAL SUPPORT 3,000
    EMPOWER MS
    741 AVIGNON DRIVE SUITE C
    RIDGELAND,MS39157     		NONE PUBLIC GENERAL SUPPORT 5,000
    FATHERS IN THE FIELD
    6796 N FRANKLIN AVENUE
    LOVELAND,CO80538     		NONE PUBLIC GENERAL SUPPORT 15,000
    FELLOWSHIP OF CHRISTIAN ATHLETES
    US-51
    RIDGELAND,MS39157     		NONE PUBLIC GENERAL SUPPORT 10,000
    FIRST PRESBYTERIAN DAY SCHOOL
    1390 N STATE ST
    JACKSON,MS39202     		NONE PUBLIC GENERAL SUPPORT 5,000
    FRIENDS OF ALCOHOLICS
    1298 FOA ROAD
    JACKSON,MS392099181     		NONE PUBLIC GENERAL SUPPORT 2,500
    FRIENDS OF CHILDREN'S HOSPITAL
    2500 NORTH STATE STREET
    JACKSON,MS39216     		NONE PUBLIC GENERAL SUPPORT 5,000
    GALLANT HEARTS GUIDE DOG CENTER
    131 RED FOX LANE
    MADISON,MS39110     		NONE PUBLIC GENERAL SUPPORT 5,000
    GATEWAY RESCUE MISSION
    328 S GALLATIN STREET
    JACKSON,MS39203     		NONE PUBLIC GENERAL SUPPORT 5,000
    GIRL SCOUTS OF GREATER MISSISSIPPI
    1471 W COUNTY LINE ROAD
    JACKSON,MS39213     		NONE PUBLIC GENERAL SUPPORT 2,500
    IN HIS STEPS MINISTRIES
    PO BOX 827
    CANTON,MS39046     		NONE PUBLIC GENERAL SUPPORT 10,000
    JACKSON PREPARATORY SCHOOL FOUNDATION
    3100 LAKELAND DRIVE
    JACKSON,MS39232     		NONE PUBLIC GENERAL SUPPORT 30,000
    LOANS TO STUDENTS (VARIOUS RECIPIENTS)
    VARIOUS
    JACKSON,MS39296     		NONE N/A N/A 389,000
    MAGNOLIA SPEECH SCHOOL
    733 N FLAG CHAPEL ROAD
    JACKSON,MS392092206     		NONE PUBLIC GENERAL SUPPORT 30,000
    MAKE A WISH MISSISSIPPI
    576 HIGHLAND COLONY PARKWAY SUITE
    120
    RIDGELAND,MS39157     		NONE PUBLIC GENERAL SUPPORT 10,000
    MANCHESTER ACADEMY
    2132 GORDON AVE
    YAZOO CITY,MS39194     		NONE PUBLIC GENERAL SUPPORT 10,000
    MCCALLS CHAPEL SCHOOL
    5321 SOUTH SHERIDAN ROAD
    TULSA,OK741457532     		NONE PUBLIC GENERAL SUPPORT 5,000
    MILLSAPSKENNETH WILLS MEMORIAL
    1701 NORTH STATE STREET
    JACKSON,MS392100001     		NONE PUBLIC GENERAL SUPPORT 5,000
    MISSION FIRST
    275 ROSENEATH AVE
    JACKSON,MS39203     		NONE PUBLIC GENERAL SUPPORT 20,000
    MISSISSIPPI BOOK FESTIVAL FUND
    PO BOX 1185
    JACKSON,MS39215     		NONE PUBLIC GENERAL SUPPORT 5,000
    MISSISSIPPI CHILDREN'S MUSEUM
    2145 HIGHLAND DRIVE
    JACKSON,MS39202     		NONE PUBLIC GENERAL SUPPORT 15,000
    MISSISSIPPI COLLEGE
    200 S CAPITOL STREET
    CLINTON,MS39058     		NONE PUBLIC GENERAL SUPPORT 23,500
    MISSISSIPPI MUSEUM OF ART
    380 SOUTH LAMAR STREET
    JACKSON,MS39201     		NONE PUBLIC GENERAL SUPPORT 25,000
    MISSISSIPPI MUSEUM OF NATURAL SCIENCE
    2148 RIVERSIDE DRIVE
    JACKSON,MS392021353     		NONE PUBLIC GENERAL SUPPORT 10,000
    MISSISSIPPI OPERA ASSOCIATION
    201 E PASCAGOULA STREET 105
    JACKSON,MS39201     		NONE PUBLIC GENERAL SUPPORT 5,000
    MISSISSIPPI SYMPHONY ORCHESTRA
    201 EAST PASCAGOULA STREET
    JACKSON,MS39201     		NONE PUBLIC GENERAL SUPPORT 5,000
    MS CENTER FOR PUBLIC POLICY
    520 GEORGE STREET
    JACKSON,MS39202     		NONE PUBLIC GENERAL SUPPORT 15,000
    NEW STAGE
    1100 CARLISLE STREET
    JACKSON,MS39202     		NONE PUBLIC GENERAL SUPPORT 5,000
    PALMER HOME FOR CHILDREN
    PO BOX 746
    COLUMBUS,MS39703     		NONE PUBLIC GENERAL SUPPORT 30,000
    PEARSON FOUNDATION
    206 OLD WHITFIELD ROAD
    PEARL,MS39208     		NONE PUBLIC GENERAL SUPPORT 5,000
    PINEY WOODS COUNTRY SCHOOL
    PO BOX 57
    PINEY WOODS,MS39148     		NONE PUBLIC GENERAL SUPPORT 10,000
    REAL CHRISTIAN FOUNDATION
    PO BOX 180059
    RICHLAND,MS39218     		NONE PUBLIC GENERAL SUPPORT 5,000
    REFORMED UNIVERSITY MINISTRIES
    1438 NORTH STATE STREET
    JACKSON,MS39202     		NONE PUBLIC GENERAL SUPPORT 35,000
    SALVATION ARMY
    110 PRESTO LANE
    JACKSON,MS39206     		NONE PUBLIC GENERAL SUPPORT 5,000
    ST JUDE CHILDREN'S HOSPITAL
    501 ST JUDE PLACE
    MEMPHIS,TN38105     		NONE PUBLIC GENERAL SUPPORT 1,000
    THE FIRST TEE OF CENTRAL MISSISSIPPI
    4209 LAKELAND DRIVE
    FLOWOOD,MS39232     		NONE PUBLIC GENERAL SUPPORT 5,000
    TRINITY FAMILY MINISTRIES
    7120 AIRPORT BLVD
    MOBILE,AL36608     		NONE PUBLIC GENERAL SUPPORT 10,000
    VELMA JACKSON HIGH SCHOOL
    2000 LORING ROAD
    CAMDEN,MS39045     		NONE PUBLIC GENERAL SUPPORT 20,000
    Total .................................bullet 3a 1,039,000
    bApproved for future payment
    Total .................................bullet 3b 0
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 12
    Part XVI-A
    Analysis of Income-Producing Activities
    Enter gross amounts unless otherwise indicated. Unrelated business income Excluded by section 512, 513, or 514 (e)
    Related or exempt
    function income
    (See instructions.)
    1Program service revenue: (a)
    Business code     		(b)
    Amount     		(c)
    Exclusion code     		(d)
    Amount
    a
    b
    c
    d
    e
    f
    gFees and contracts from government agencies          
    2 Membership dues and assessments....          
    3 Interest on savings and temporary cash
    investments ...........     		    14 240  
    4 Dividends and interest from securities....   3,071 14 338,897  
    5 Net rental income or (loss) from real estate:
    aDebt-financed property......          
    bNot debt-financed property.....          
    6 Net rental income or (loss) from personal property          
    7 Other investment income.....          
    8 Gain or (loss) from sales of assets other than
    inventory ............     		  20,871 14 687,822  
    9 Net income or (loss) from special events:          
    10 Gross profit or (loss) from sales of inventory          
    11 Other revenue:
    aINT ON STUDENT LOANS     		    14 75,213  
    bROYALTY EARNINGS     15 37,726  
    cCROWN INVESTMENT PTRS 523000 -3,699 16 0  
    dLOANS COLLECTED     14 210,619  
    eMISCELLANEOUS     01 14,388  
    fJOMAC PROPERTIES, L.P. 211110 -110      
    gPICCADILLY PARTNERS 211110 8,140      
    hSHELL MIDSTREAM PARTNERS, L.P. 221000 -555      
    iBLUEKNIGHT ENERGY PARTNERS, L.P. 221000 -2,323      
    12 Subtotal. Add columns (b), (d), and (e).. 25,395 1,364,905 0
    13Total. Add line 12, columns (b), (d), and (e)..................
    13
    1,390,300
    (See worksheet in line 13 instructions to verify calculations.)
    Part XVI-B
    Relationship of Activities to the Accomplishment of Exempt Purposes
    Line No.
    DownArrow     		Explain below how each activity for which income is reported in column (e) of Part XVI-A contributed importantly to
    the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See
    instructions.)
    Form 990-PF (2018)
    Form 990-PF (2018)
    Page 13
    Part XVII
    Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations
    1
    Did the organization directly or indirectly engage in any of the following with any other organization described in section 501(c) (other than section 501(c)(3) organizations) or in section 527, relating to political organizations?
    Yes
    No
    a
    Transfers from the reporting foundation to a noncharitable exempt organization of:
    (1) Cash...................................
    1a(1)
     
    No
    (2) Other assets.................................
    1a(2)
     
    No
    b
    Other transactions:
    (1) Sales of assets to a noncharitable exempt organization....................
    1b(1)
     
    No
    (2) Purchases of assets from a noncharitable exempt organization..................
    1b(2)
     
    No
    (3) Rental of facilities, equipment, or other assets.......................
    1b(3)
     
    No
    (4) Reimbursement arrangements...........................
    1b(4)
     
    No
    (5) Loans or loan guarantees.............................
    1b(5)
     
    No
    (6) Performance of services or membership or fundraising solicitations................
    1b(6)
     
    No
    c
    Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............
    1c
     
    No
    d
    If the answer to any of the above is "Yes," complete the following schedule. Column (b) should always show the fair market value
    of the goods, other assets, or services given by the reporting foundation. If the foundation received less than fair market value
    in any transaction or sharing arrangement, show in column (d) the value of the goods, other assets, or services received.

    (a) Line No. (b) Amount involved (c) Name of noncharitable exempt organization (d) Description of transfers, transactions, and sharing arrangements
    2a
    Is the foundation directly or indirectly affiliated with, or related to, one or more tax-exempt organizations
    described in section 501(c) (other than section 501(c)(3)) or in section 527? ...........
    b
    If "Yes," complete the following schedule.

    (a) Name of organization (b) Type of organization (c) Description of relationship
    Sign Here
    Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge.
    Bullet Bullet
    May the IRS discuss this return
    with the preparer shown below
    (see instr.)?
    Signature of officer or trustee Date Title
    Paid Preparer Use Only Print/Type preparer's name Preparer's Signature Date PTIN
    Firm's name SmallBullet
    		 Firm's EIN SmallBullet
    Firm's address SmallBullet


    		 Phone no.
    Form 990-PF (2018)
    Additional Data


    Software ID:  
    Software Version:  


    Form 990PF - Special Condition Description:
    Special Condition Description

    TY 2018 AccountingFeesSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    ACCOUNTING FEES 37,150 16,718 0 5,000

    TY 2018 InvestmentsCorpBondsSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Name of Bond End of Year Book Value End of Year Fair Market Value
    CORPORATE BONDS 1,471,937 1,471,937

    TY 2018 InvestmentsCorpStockSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Name of Stock End of Year Book Value End of Year Fair Market Value
    CORPORATE STOCKS & MUTUAL FUNDS 16,224,618 16,224,618

    TY 2018 InvestmentsOtherSchedule2
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Category/ Item Listed at Cost or FMV Book Value End of Year Fair Market Value
    OIL ROYALTY INTEREST FMV 13,536 13,536
    JONES O'BRIEN OIL INVESTMENT FMV 14,324 14,324
    PARTNERSHIP INTEREST FMV 470,186 470,186

    TY 2018 OtherDecreasesSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Description Amount
    UNREALIZED GAINS/LOSSES ON STOCKS AND BONDS 1,086,503
    NOTE RECEIVABLE COLLECTIONS 210,619
    COLLECTION OF STUDENT LOAN INTEREST 75,213
    CHANGE IN ALLOWANCE FOR POSSIBLE LOSSES ON ACCOUNTS 135,441
    BOOK TAX DIFFERENCE THRU CROWN PERFORMANCE PARTNERS 31,967


    TY 2018 OtherExpensesSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Description Revenue and Expenses per Books Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    BANK SERVICE CHARGES 2,511 267 0 2,244
    COLLECTION AGENCY 14,188 0 0 14,188
    COMPUTER COST 6,732 715 0 6,018
    MISCELLANEOUS 9,766 1,502 0 8,264
    OFFICE FURNISHINGS AND EQUIPMENT 386 41 0 345
    OFFICE SUPPLIES 5,217 554 0 4,663
    POSTAGE 561 59 0 501
    TELEPHONE 1,529 162 0 1,367
    2% PORTFOLIO DEDUCTIONS THRU CROWN PERFORMANCE PARTNERS 2,212 2,212 0 0


    TY 2018 OtherIncomeSchedule2
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Description Revenue And Expenses Per Books Net Investment Income Adjusted Net Income
    INT ON STUDENT LOANS 75,213 75,213 0
    ROYALTY EARNINGS 37,726 37,726 0
    CROWN INVESTMENT PTRS -3,699 0 0
    LOANS COLLECTED 210,619   210,619
    MISCELLANEOUS 14,388   14,388
    JOMAC PROPERTIES, L.P. -110   0
    PICCADILLY PARTNERS 8,140   0
    SHELL MIDSTREAM PARTNERS, L.P. -555   0
    BLUEKNIGHT ENERGY PARTNERS, L.P. -2,323   0


    TY 2018 OtherIncreasesSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Description Amount
    STUDENT LOAN INTEREST ACCRUED 103,347
    LOAN DISBURSEMENTS TO STUDENTS 389,000
    BOOK TAX DIFFERENCE FOR CAPITAL GAINS 16,896


    TY 2018 OtherLiabilitiesSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Description Beginning of Year - Book Value End of Year - Book Value
    EXCISE TAX PAYABLE 67,000 56,000
    TAXES WITHHELD 0 2,607


    TY 2018 OtherProfessionalFeesSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    OTHER PROFESSIONAL FEES 71,787 71,787 0 0


    TY 2018 TaxesSchedule
    Name:
    FEILD CO-OPERATIVE ASSOCIATION INC
    EIN:
    64-0155700
    Category Amount Net Investment Income Adjusted Net Income Disbursements for Charitable Purposes
    EXCISE TAX 1,500 0 0 0
    FOREIGN TAXES 156 156 0 0
    SOCIAL SECURITY TAXES 7,928 842 0 6,826