TY 2022 Form 990

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," on Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b.
SchDMd Bullet

Attach to Form 990.
SchDMd Bullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

COOPERATIVE WELFARE BEN FD (IA & NE)

Employer identification number

42-1294150

Part I

Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" on Form 990, Part IV, line 6.

		(a) Donor advised funds	(b) Funds and other accounts
1	Total number at end of year .........
2	Aggregate value of contributions to (during year)
3	Aggregate value of grants from (during year)
4	Aggregate value at end of year ........

Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization’s property, subject to the organization’s exclusive legal control? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? ...................................

Yes No

Part II

Conservation Easements.
Complete if the organization answered "Yes" on Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.


a	Total number of conservation easements ......................	2a
b	Total acreage restricted by conservation easements ....................	2b
c	Number of conservation easements on a certified historic structure included in (a) .....	2c
d	Number of conservation easements included in (c) acquired after 7/25/06, and not on a historic structure listed in the National Register ...	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the
tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? ............

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, handling of violations, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .............................

Yes No

In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" on Form 990, Part IV, line 8.

If the organization elected, as permitted under FASB ASC 958, not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under FASB ASC 958, to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items:

(i)

Revenue included on Form 990, Part VIII, line 1 ......................... SchDMd Bullet

(ii)

Assets included in Form 990, Part X ............................... SchDMd Bullet

If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under FASB ASC 958 relating to these items:

Revenue included on Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2021

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?...

Yes No

Part IV

Escrow and Custodial Arrangements. Complete if the organization answered "Yes" on Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No


b	If "Yes," explain the arrangement in Part XIII and complete the following table:		Amount
c	Beginning balance .............................	1c
d	Additions during the year ............................	1d
e	Distributions during the year ..........................	1e
f	Ending balance ................................	1f

Did the organization include an amount on Form 990, Part X, line 21, for escrow or custodial account liability? ...

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ....

Part V

Endowment Funds.
Complete if the organization answered "Yes" on Form 990, Part IV, line 10.

		(a) Current year	(b) Prior year	(c) Two years back	(d) Three years back	(e) Four years back

1a	Beginning of year balance ....
b	Contributions ...
c	Net investment earnings, gains, and losses
d	Grants or scholarships ...
e	Other expenditures for facilities and programs ...
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Term endowment SchDMd Bullet

The percentages on lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) Unrelated organizations .................

3a(i)

(ii) Related organizations .................

3a(ii)

If "Yes" on 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(a) Cost or other basis (investment)	(b) Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value

1a	Land .....
b	Buildings ....
c	Leasehold improvements
d	Equipment ....
e	Other .....
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).)..

Schedule D (Form 990) 2021

Page 3

Part VII

Investments - Other Securities.
Complete if the organization answered "Yes" on Form 990, Part IV, line 11b. See Form 990, Part X, line 12.

(a) Description of security or category (including name of security)	(b) Book value	(c) Method of valuation: Cost or end-of-year market value
(1) Financial derivatives.........
(2) Closely-held equity interests........
(3)Other
(A)
(B)
(C)
(D)
(E)
(F)
(G)
(H)
Total. (Column (b) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

Investments - Program Related. Complete if the organization answered 'Yes' on Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment	(b) Book value	(c) Method of valuation: Cost or end-of-year market value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value

(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities.
Complete if the organization answered 'Yes' on Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability	(b) Book value
(1) Federal income taxes
(6)
(7)
(8)
(9)
Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)	6,337,988
2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII

Schedule D (Form 990) 2021

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains (losses) on investments ....	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................		2e
3	Subtract line 2e from line 1..................		3
4	Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b .	4a
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b....................		4c
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' on Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities .........	2a
b	Prior year adjustments ............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d....................		2e
3	Subtract line 2e from line 1...................		3
4	Amounts included on Form 990, Part IX, line 25, but not on line 1:
a	Investment expenses not included on Form 990, Part VIII, line 7b ..	4a
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.....................		4c
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5

Part XIII

Supplemental Information

Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation

Schedule D (Form 990) 2021

Additional Data

Software ID:	22015534
Software Version:

- TIN:

SCHEDULE O
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or 990-EZ or to provide any additional information.
MediumBullet

Attach to Form 990 or 990-EZ.
MediumBullet

Go to www.irs.gov/Form990 for the latest information.

OMB No. 1545-0047

2021

Open to Public
Inspection

Name of the organization

COOPERATIVE WELFARE BEN FD (IA & NE)

Employer identification number

42-1294150

Return Reference	Explanation
Other	Pt IV, LINE 12b AND Pt XII, LINE 2b - THE ORGANIZATION IS PART OF THE AUDITED FINANCIAL STATEMENTS FOR THE COOPERATIVE WELFARE BENEFITS PLAN AND ASSOCIATED BENEFITS CORPORATION SECTION 125 PLAN.
Pt VI, Line 7a	ASSOCIATED BENEFITS CORPORATION ("ABC") MAY REMOVE ANY OR ALL OF THE TRUSTEES FROM THEIR OFFICE. IN THE EVENT OF A REMOVAL, RESIGNATION, DEATH, INCAPACITY, OR UNWILLINGNESS TO SERVE OF ANY TRUSTEE, ABC SHALL ELECT A SUCCESSOR TRUSTEE, WHO SHALL AGREE IN WRITING TO BE BOUND AS A TRUSTEE BY PROVISIONS OF THE TRUST AGREEMENT. ALL ACTIONS AND DECISIONS OF THE BOARD OF TRUSTEES SHALL BE DETERMINED BY A MAJORITY VOTE OF THE TRUSTEES AT ANY MEETING OF THE TRUSTEES.
Pt VI, Line 11b	THE AUDIT & BUDGET COMMITTEE REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS WHICH ARE THEN USED TO COMPLETE THE FORM 990. THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES FOR REVIEW PRIOR TO FILING THE FORM. THIS REVIEW INCLUDES AN OVERVIEW OF THE FORM AND DISCUSSIONS RELATED TO KEY SECTIONS.
Pt VI, Line 19	THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
Other	Pt VII, COL (B) - KATHLEEN LYONS WORKS 40 HOURS FOR LANDUS COOPERATIVE; JOSHUA COUGHLIN AND DIANE STREIT WORK 40 HOURS FOR NEW COOPERATIVE, INC.; CARLA ELLIOTT WORKS 40 HOURS FOR INNOVATIVE AG SERVICES CO.; NANCY HUGHES WORKS 40 HOURS FOR RIVER VALLEY COOPERATIVE; TODD NETTEN WORKS 40 HOURS FOR COOPERATIVE FARMERS ELEVATOR; RICK SMITHPETER WORKS 40 HOURS FOR CENTRAL VALLEY AG COOPERATIVE; AND CRAIG MOMMER WORKS 40 HOURS FOR HEARTLAND; AS RELATED ORGANIZATIONS.
Pt VII, Col (E)	THE FILING ORGANIZATION IS NOT REQUIRED TO REPORT THE COMPENSATION PAID TO A VOLUNTEER TRUSTEE FROM A RELATED ORGANIZATION BASED UPON THE VOLUNTEER EXCEPTION.
Pt VII, Col (F)	THE FILING ORGANIZATION IS NOT REQUIRED TO REPORT THE COMPENSATION PAID TO A VOLUNTEER TRUSTEE FROM A RELATED ORGANIZATION BASED UPON THE VOLUNTEER EXCEPTION.
Pt VI, Line 2	JOSHUA COUGHLIN AND DIANE STREIT HAVE A BUSINESS RELATIONSHIP.
Form 990, Part VI, Line 9	CARLA ELLIOTT 2010 S. MAIN ST. MONTICELLO IA XXX-XX-XXXX
Form 990, Part VI, Line 9	NANCY HUGHES PO BOX 256 ELDRIDGE IA 52748
Form 990, Part VI, Line 9	TODD NETTEN 1219 MAIN ST., PO BOX 37 ROCK VALLEY IA XXX-XX-XXXX
Form 990, Part VI, Line 9	RICK SMITHPETER 3880 S. 149TH ST., SUITE 107 OMAHA NE 68144
Form 990, Part VI, Line 9	KATHLEEN LYONS 220 SW 9TH STREET, SUITE 300 DES MOINES IA 50309
Form 990, Part VI, Line 9	CRAIG MOMMER PO BOX 71399 DES MOINES IA XXX-XX-XXXX
Form 990, Part VI, Line 9	JOSHUA COUGHLIN 2626 1ST AVE.S., PO BOX 818 FT. DODGE IA 50501
Form 990, Part VI, Line 9	DIANE STREIT 2626 1ST AVE.S., PO BOX 818 FT. DODGE IA 50501

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990) 2021

Additional Data

Software ID:	22015534
Software Version:

- TIN:

SCHEDULE R
(Form 990)

Department of the Treasury
Internal Revenue Service

Related Organizations and Unrelated Partnerships

Complete if the organization answered "Yes" on Form 990, Part IV, line 33, 34, 35b, 36, or 37.
MediumBullet

Attach to Form 990.
MediumBullet

Go to www.irs.gov/Form990 for instructions and the latest information.

OMB No. 1545-0047

2021

Open to Public Inspection

Name of the organization

COOPERATIVE WELFARE BEN FD (IA & NE)

Employer identification number

42-1294150

Part I

Identification of Disregarded Entities. Complete if the organization answered "Yes" on Form 990, Part IV, line 33.

(a) Name, address, and EIN (if applicable) of disregarded entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Total income	(e) End-of-year assets	(f) Direct controlling entity

Part II

Identification of Related Tax-Exempt Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	(g) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Exempt Code section	(e) Public charity status (if section 501(c)(3))	(f) Direct controlling entity	Yes	No
(1)COOPERATIVE WELFARE BEN FD (SD MN & WI) 1415 28TH STREET STE 100 WEST DES MOINES,IA502661450 35-6762515	HEALTH & WELFARE TRUST	IA	501(C)(9)	N/A	NA		No
(2)COOPERATIVE WELFARE BEN FD (IN OH & MI) 1415 28TH STREET STE 100 WEST DES MOINES,IA502661450 35-2288746	HEALTH & WELFARE TRUST	IA	501(C)(9)	N/A	NA		No
(3)COOPERATIVE WELFARE BEN FD (TX OK & CO) 1415 28TH STREET STE 100 WEST DES MOINES,IA502661450 30-0383626	HEALTH & WELFARE TRUST	IA	501(C)(9)	N/A	NA		No
(4)COOPERATIVE WELFARE BEN FD (KS MO & IL) 1415 28TH STREET STE 100 WEST DES MOINES,IA502661450 32-0164973	HEALTH & WELFARE TRUST	IA	501(C)(9)	N/A	NA		No
(5)NEBRASKA COOPERATIVE COUNCIL 635 S 14TH ST STE 125 LINCOLN,NE68508 47-0352001	TRADE ASSOC TO PROMOTE AGRICULTURAL COOPERATIVES	NE	501(C)(6)	N/A	NA		No

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50135Y

Schedule R (Form 990) 2021

Page 2

Part III

Identification of Related Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, because it had one or more related organizations treated as a partnership during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Predominant income(related, unrelated, excluded from tax under sections 512-514)	(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity		(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership
(1) AG PARTNERS LLC PO BOX 38 ALBERT CITY,IA505100038 39-1903892	AGRICULTURE	IA	NA	N/A	0	0		No	0		No	0 %
(2) QUAD COUNTY CORN PROCESSORS COOP 100 EAST 3RD ST GALVA,IA51020 42-1508952	ETHANOL PRODUCER	IA	NA	N/A	0	0		No	0		No	0 %
(3) LINCOLNWAY ENERGY LLC 59511 W LINCOLN HWY NEVADA,IA502017992 20-1118105	ETHANOL & DDG PRODUCTION	IA	NA	N/A	0	0		No	0		No	0 %
(4) CONTROL SYSTEMS SOFTWARE LLC 4440 114TH ST URBANDALE,IA503225490 42-1483382	MERCHANDISE BROKER	IA	NA	N/A	0	0		No	0		No	0 %
(5) PLCP LLLP 33371 170TH STREET STEAMBOAT ROCK,IA50672 68-0566001	ETHANOL BUSINESS	IA	NA	N/A	0	0		No	0		No	0 %

Part IV

Identification of Related Organizations Taxable as a Corporation or Trust. Complete if the organization answered "Yes" on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year.

(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	(i) Section 512(b)(13) controlled entity?
(a) Name, address, and EIN of related organization	(b) Primary activity	(c) Legal domicile (state or foreign country)	(d) Direct controlling entity	(e) Type of entity (C corp, S corp, or trust)	(f) Share of total income	(g) Share of end-of-year assets	(h) Percentage ownership	Yes	No
(1) ASSOCIATED BENEFITS CORPORATION 1415 28TH STREET STE 100 WEST DES MOINES,IA502661450 42-1279416	BENEFIT PLAN ADMINISTRATION	IA	NA	C	0	0	0 %		No
(2) NORTH IOWA COOPERATIVE PO BOX 90 THORNTON,IA504790090 42-1177465	AGRICULTURAL COOPERATIVE	IA	NA	C	0	0	0 %		No
(3) NEW COOPERATIVE INC PO BOX 818 FORT DODGE,IA505019940 42-1009976	GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(4) MAXYIELD COOPERATIVE PO BOX 49 WEST BEND,IA50597 42-0592800	GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(5) LANDUS COOPERATIVE 220 SW 9TH ST STE 300 DES MOINES,IA50309 42-0243650	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(6) FARMERS COOPERATIVE ELEVATOR PO BOX 24 ARCADIA,IA51430 42-0243480	AGRICULTURAL COOPERATIVE	IA	NA	C	0	0	0 %		No
(7) CEDAR COUNTY COOPERATIVE PO BOX 192 TIPTON,IA52772 42-0172530	WHOLESALE FARM SUPPLIER	IA	NA	C	0	0	0 %		No
(8) HANCOCK COUNTY COOP OIL ASSOC 615 W US HWY 18 GARNER,IA504381019 42-0293120	GAS-PROPANE CONVENIENCE STORE	IA	NA	C	0	0	0 %		No
(9) NORTHERN COUNTRY COOPERATIVE PO BOX 217 STACYVILLE,IA50476 42-0539815	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(10) OSAGE COOPERATIVE ELEVATOR PO BOX 358 OSAGE,IA50461 42-0625867	GRAIN DEALER	IA	NA	C	0	0	0 %		No
(11) FARMERS COOPERATIVE ASSOCIATION PO BOX 390 FOREST CITY,IA50436 42-1080586	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(12) FIVE STAR COOPERATIVE PO BOX 151 NEW HAMPTON,IA50659 42-0179380	AGRICULTURAL COOPERATIVE	IA	NA	C	0	0	0 %		No
(13) FARMERS UNION COOPERATIVE 1913 COUNTY RD B32 OSSIAN,IA521318041 42-0243030	AGRICULTURAL COOPERATIVE	IA	NA	C	0	0	0 %		No
(14) VIAFIELD 1001 BLUNT PARKWAY CHARLES CITY,IA50616 42-0243960	AGRICULTURAL PRODUCTS & SVCS	IA	NA	C	0	0	0 %		No
(15) UNITED FARMERS COOPERATIVE 203 WEST OAK RED OAK,IA51566 42-0241770	WHOLESALE FERTILIZERS	IA	NA	C	0	0	0 %		No
(16) STATELINE COOPERATIVE PO BOX 67 BURT,IA50522 42-1023410	GRAIN ELEVATOR		NA	C	0	0	0 %		No
(17) UNITED SERVICES ASSOCIATION 11280 AURORA AVE BLDG 12 URBANDALE,IA50323 42-0994702	AGRICULTURAL SERVICE & PRODUCT ASSOC	IA	NA	C	0	0	0 %		No
(18) CONSUMERS COOPERATIVE SOCIETY 113 W MARENGO RD TIFFIN,IA52340 42-0194235	AGRICULTURAL COOPERATIVE	IA	NA	C	0	0	0 %		No
(19) IA INSTITUTE FOR COOPERATIVES 2515 UNIVERSITY BLVD STE 104 AMES,IA500108628 42-0711488	COOPERATIVE ASSOCIATION	IA	NA	C	0	0	0 %		No
(20) GOLD-EAGLE COOPERATIVE PO BOX 280 GOLDFIELD,IA50542 42-0243700	INDUSTRIAL ORGANIC CHEMICAL MFG	IA	NA	C	0	0	0 %		No
(21) RIVER VALLEY COOPERATIVE PO BOX 256 ELDRIDGE,IA52748 42-0244210	WHOLESALE FERTILIZERS	IA	NA	C	0	0	0 %		No
(22) FARMERS COOPERATIVE CO PO BOX 339 READLYN,IA50668 42-0484570	GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(23) UNITED COOPERATIVE PO BOX 576 WEBSTER CITY,IA50595 42-1079220	GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(24) FARM SERVICE COOPERATIVE PO BOX 429 HARLAN,IA51537 42-0519835	WHOLESALE FEED DEALER	IA	NA	C	0	0	0 %		No
(25) DUNKERTON COOPERATIVE ELEVATOR PO BOX 286 DUNKERTON,IA50626 42-0651983	GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(26) COUNTRY PARTNERS PO BOX 80 GOTHENBURG,NE69138 47-0175460	AGRICULTURAL COOP & CONVENIENCE STORE	NE	NA	C	0	0	0 %		No
(27) FARMERS COOPERATIVE CO PO BOX 260 REMSEN,IA51050 42-0242040	WHOLESALE FEED	IA	NA	C	0	0	0 %		No
(28) FARMERS UNION COOP SUPPLY PO BOX 276 CLARKSON,NE68629 47-0159430	GASOLINE SERVICE STATION	NE	NA	C	0	0	0 %		No
(29) HEARTLAND CO-OP PO BOX 71399 DES MOINES,IA50325 42-0242420	AGRICULTURAL COOPERATIVE	IA	NA	C	0	0	0 %		No
(30) BATTLE CREEK FARMERS COOP PO BOX 10 Battle Creek,NE68715 47-0100590	FARM SUPPLY AND GRAIN MARKETING	NE	NA	C	0	0	0 %		No
(31) ASPINWALL COOPERATIVE COMPANY PO BOX 8 ASPINWALL,IA51432 42-0618500	GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(32) COOPERATIVE FARMERS ELEVATOR PO BOX 37 ROCK VALLEY,IA51247 42-0244070	GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(33) KEY COOPERATIVE 13585 620TH AVE ROLAND,IA502368061 42-0242395	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(34) PRO COOPERATIVE PO BOX 189 POCAHONTAS,IA50574 42-0150820	AGRICULTURAL COOPERATIVE	IA	NA	C	0	0	0 %		No
(35) COOPERATIVE SUPPLY INC PO BOX 278 DODGE,NE68633 47-0156625	AGRICULTURAL COOPERATIVE	NE	NA	C	0	0	0 %		No
(36) SIOUX HONEY ASSOCIATION PO BOX 388 SIOUX CITY,IA51102 42-0527930	WHOLESALE HONEY	IA	NA	C	0	0	0 %		No
(37) MID IOWA COOP PO BOX 80 BEAMAN,IA50609 42-0131810	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(38) HULL COOPERATIVE ASSOCIATION PO BOX 811 HULL,IA51239 42-0241700	WHOLESALE FEED	IA	NA	C	0	0	0 %		No
(39) BUCKINGHAM CO-OPERATIVE CO 1236 DWAN ST BUCKINGHAM,IA50612 42-0925005	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(40) CENTRAL VALLEY AG COOPERATIVE PO BOX 429 YORK,NE68467 47-0834827	AGRICULTURAL COOPERATIVE	NE	NA	C	0	0	0 %		No
(41) SILVEREDGE COOPERATIVE 39999 HILTON ROAD EDGEWOOD,IA520428000 39-1900230	WHOLESALE FEED	IA	NA	C	0	0	0 %		No
(42) FARMERS COOPERATIVE SOCIETY 317 3RD ST NW SIOUX CENTER,IA51250 42-0243080	LIVESTOCK SERVICES & GRAIN ELEVATORS	IA	NA	C	0	0	0 %		No
(43) TAMA-BENTON COOPERATIVE PO BOX 459 DYSART,IA52224 42-0557650	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(44) NORTH IOWA MUNICIPAL ELECTRIC COOP ASSOC PO BOX 445 HUMBOLDT,IA50548 42-1097566	ELECTRIC COOPERATIVE	IA	NA	C	0	0	0 %		No
(45) 21ST CENTURY COOPERATIVE CO PO BOX 80 CUMBERLAND,IA50843 42-0241690	WHOLESALE GAS LIQUEFIED PETROLEUM	IA	NA	C	0	0	0 %		No
(46) FARMERS WIN COOPERATIVE PO BOX 261 FREDERICKSBURG,IA50630 42-0782088	WHOLESALE GRAIN DEALER	IA	NA	C	0	0	0 %		No
(47) PRODUCERS LIVESTOCK MKT ASSOC 4809 S 114TH ST OMAHA,NE681372308 47-0274515	LIVESTOCK SOURCING & MARKETING	NE	NA	C	0	0	0 %		No
(48) W & H COOPERATIVE OIL CO PO BOX 528 HUMBOLDT,IA50548 42-0581790	GASOLINE SERVICE STATION	IA	NA	C	0	0	0 %		No
(49) FARMERS COOPERATIVE COMPANY 200 C12 CRAIG,IA51031 42-0243600	GENERAL FARMING-CROP	IA	NA	C	0	0	0 %		No
(50) TWO RIVERS COOPERATIVE PO BOX 47 PELLA,IA50219 42-0242790	WHOLESALE FERTILIZERS	IA	NA	C	0	0	0 %		No
(51) INNOVATIVE AG SERVICES CO 2010 S MAIN ST MONTICELLO,IA52310 20-2096489	FARM COOPERATIVE	IA	NA	C	0	0	0 %		No
(52) MULTI-COUNTY OIL PO BOX 88 WILLIAMSBURG,IA52361 42-0331070	GASOLINE SERVICE STATIONS	IA	NA	C	0	0	0 %		No
(53) AG VALLEY CO-OP NON-STOCK PO BOX 68 EDISON,NE68936 47-0404632	WHOLESALE GRAIN DEALER	NE	NA	C	0	0	0 %		No
(54) CEDAR FALLS COMMUNITY CREDIT UNION PO BOX 1009 CEDAR FALLS,IA50613 42-0817536	COOPERATIVE CREDIT UNION	IA	NA	C	0	0	0 %		No
(55) AG VENTURES ALLIANCE COOP 2009 4TH ST SW STE 1 MASON CITY,IA50401 42-1477988	BUS.DEV.ORG.FOR VALUE ADDED AG VENTURES	IA	NA	C	0	0	0 %		No
(56) PETROLEUM MKT & CON STORES OF IA DBA FUELIOWA 10430 NEW YORK AVE STE F URBANDALE,IA503223773 42-0332565	BUS ASSOC TO PROMOTE PETROLEUM MARKETERS & CON STORE OPERATIONS	IA	NA	C	0	0	0 %		No

Schedule R (Form 990) 2021

Page 3

Part V

Transactions With Related Organizations. Complete if the organization answered "Yes" on Form 990, Part IV, line 34, 35b, or 36.

Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule.

Yes

1 During the tax year, did the orgranization engage in any of the following transactions with one or more related organizations listed in Parts II-IV?

a Receipt of (i) interest, (ii) annuities, (iii) royalties, or (iv) rent from a controlled entity .....................

b Gift, grant, or capital contribution to related organization(s) ............................

c Gift, grant, or capital contribution from related organization(s) ............................

d Loans or loan guarantees to or for related organization(s) ............................

e Loans or loan guarantees by related organization(s) ............................

f Dividends from related organization(s) ............................

g Sale of assets to related organization(s) ............................

h Purchase of assets from related organization(s) ............................

i Exchange of assets with related organization(s) ............................

j Lease of facilities, equipment, or other assets to related organization(s) .......................

k Lease of facilities, equipment, or other assets from related organization(s) ......................

l Performance of services or membership or fundraising solicitations for related organization(s) .....................

m Performance of services or membership or fundraising solicitations by related organization(s) .................

n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) ...................

o Sharing of paid employees with related organization(s) ............................

p Reimbursement paid to related organization(s) for expenses ............................

q Reimbursement paid by related organization(s) for expenses ............................

r Other transfer of cash or property to related organization(s) ............................

s Other transfer of cash or property from related organization(s) ............................

Yes

If the answer to any of the above is "Yes," see the instructions for information on who must complete this line, including covered relationships and transaction thresholds.

(a) Name of related organization	(b) Transaction type (a-s)	(c) Amount involved	(d) Method of determining amount involved
(1) NORTH IOWA COOPERATIVE	S	573,598	FMV CASH CONTRIBUTIONS
(2) NEW COOPERATIVE INC	S	9,282,150	FMV CASH CONTRIBUTIONS
(3) LANDUS COOPERATIVE	S	6,743,583	FMV CASH CONTRIBUTIONS
(4) FARMERS COOPERATIVE ELEVATOR	S	863,638	FMV CASH CONTRIBUTIONS
(5) NORTHERN COUNTRY COOPERATIVE	S	1,354,630	FMV CASH CONTRIBUTIONS
(6) OSAGE COOPERATIVE ELEVATOR	S	138,151	FMV CASH CONTRIBUTIONS
(7) FARMERS COOPERATIVE ASSOCIATION	S	383,045	FMV CASH CONTRIBUTIONS
(8) FIVE STAR COOPERATIVE	S	1,617,759	FMV CASH CONTRIBUTIONS
(9) UNITED FARMERS COOPERATIVE	S	2,797,506	FMV CASH CONTRIBUTIONS
(10) STATELINE COOPERATIVE	S	1,547,392	FMV CASH CONTRIBUTIONS
(11) UNITED SERVICES ASSOCIATION	S	233,233	FMV CASH CONTRIBUTIONS
(12) ASSOCIATED BENEFITS CORPORATION	S	140,512	FMV CASH CONTRIBUTIONS
(13) GOLD-EAGLE COOPERATIVE	S	3,443,745	FMV CASH CONTRIBUTIONS
(14) RIVER VALLEY COOPERATIVE	S	2,959,211	FMV CASH CONTRIBUTIONS
(15) FARMERS COOPERATIVE CO	S	265,244	FMV CASH CONTRIBUTIONS
(16) UNITED COOPERATIVE	S	135,371	FMV CASH CONTRIBUTIONS
(17) FARM SERVICE COOPERATIVE	S	387,630	FMV CASH CONTRIBUTIONS
(18) DUNKERTON COOPERATIVE ELEVATOR	S	60,847	FMV CASH CONTRIBUTIONS
(19) HEARTLAND CO-OP	S	5,049,723	FMV CASH CONTRIBUTIONS
(20) COOPERATIVE FARMERS ELEVATOR	S	4,379,813	FMV CASH CONTRIBUTIONS
(21) PRO COOPERATIVE	S	1,732,445	FMV CASH CONTRIBUTIONS
(22) COOPERATIVE SUPPLY INC	S	395,579	FMV CASH CONTRIBUTIONS
(23) SIOUX HONEY ASSOCIATION	S	846,282	FMV CASH CONTRIBUTIONS
(24) CENTRAL VALLEY AG COOPERATIVE	S	10,420,961	FMV CASH CONTRIBUTIONS
(25) 21ST CENTURY COOPERATIVE CO	S	344,860	FMV CASH CONTRIBUTIONS
(26) CONTROL SYSTEMS SOFTWARE LLC	S	101,907	FMV CASH CONTRIBUTIONS
(27) FARMERS WIN COOPERATIVE	S	1,228,263	FMV CASH CONTRIBUTIONS
(28) TWO RIVERS COOPERATIVE	S	439,470	FMV CASH CONTRIBUTIONS
(29) INNOVATIVE AG SERVICES CO	S	2,877,260	FMV CASH CONTRIBUTIONS
(30) PLCP LLLP	S	434,239	FMV CASH CONTRIBUTIONS

Schedule R (Form 990) 2021

Page 4

Part VI

Unrelated Organizations Taxable as a Partnership. Complete if the organization answered "Yes" on Form 990, Part IV, line 37.

Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships.

(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	(e) Are all partners section 501(c)(3) organizations?		(f) Share of total income	(g) Share of end-of-year assets	(h) Disproprtionate allocations?		(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	(j) General or managing partner?		(k) Percentage ownership
(a) Name, address, and EIN of entity	(b) Primary activity	(c) Legal domicile (state or foreign country)	Yes	No	(f) Share of total income	(g) Share of end-of-year assets	Yes	No	(i) Code V-UBI amount in box 20 of Schedule K-1 (Form 1065)	Yes	No	(k) Percentage ownership

Schedule R (Form 990) 2021

Page 5

Part VII

Supplemental Information

Provide additional information for responses to questions on Schedule R. See instructions.

Return Reference	Explanation

Schedule R (Form 990) 2021

Additional Data

Software ID:	22015534
Software Version:

1	Briefly describe the organization’s mission or most significant activities: THE TRUST WAS ESTABLISHED TO PROVIDE FOR THE PAYMENT OF DEATH, DISABILITY, AD&D, DEPENDENT CARE AND MEDICAL BENEFITS, AND SUCH OTHER BENEFITS DESIGNED TO ENHANCE THE HEALTH AND WELFARE OF EMPLOYEES AND THEIR DEPENDENTS OF PARTICIPATING EMPLOYERS.
2	Check this box
3	Number of voting members of the governing body (Part VI, line 1a) ........	3	8
4	Number of independent voting members of the governing body (Part VI, line 1b) .....	4	0
5	Total number of individuals employed in calendar year 2021 (Part V, line 2a) ......	5	0
6	Total number of volunteers (estimate if necessary) .............	6	8
7a	Total unrelated business revenue from Part VIII, column (C), line 12 ........	7a	32,056
b	Net unrelated business taxable income from Form 990-T, Part I, line 11 .........	7b	187,575

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........		0
9	Program service revenue (Part VIII, line 2g) .........	74,273,459	62,707,150
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	252,541	32,056
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	634,652	4,603,604
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)	75,160,652	67,342,810
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...		0
14	Benefits paid to or for members (Part IX, column (A), line 4).....	74,065,648	61,269,521
15	Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10)		0
16a	Professional fundraising fees (Part IX, column (A), line 11e) .....		0
b	Total fundraising expenses (Part IX, column (D), line 25) 0
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	3,274,450	2,751,106
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	77,340,098	64,020,627
19	Revenue less expenses. Subtract line 18 from line 12.......	-2,179,446	3,322,183
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	20,233,911	17,890,520
21	Total liabilities (Part X, line 26).............	11,693,072	6,551,026
22	Net assets or fund balances. Subtract line 21 from line 20.....	8,540,839	11,339,494

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )
	PROVISION OF HEALTH AND WELFARE BENEFITS FOR EMPLOYEES AND DEPENDENTS OF PARTICIPATING EMPLOYERS.

4b	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4c	(Code: ) (Expenses $ including grants of $ ) (Revenue $ )












4d	Other program services (Describe in Schedule O.)
	(Expenses $ including grants of $ ) (Revenue $ )
4e	Total program service expenses

(A) Name and title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(D) Reportable compensation from the organization (W-2/1099-MISC/1099-NEC)	(E) Reportable compensation from related organizations (W-2/1099-MISC/1099-NEC)	(F) Estimated amount of other compensation from the organization and related organizations
(A) Name and title
(1) CARLA ELLIOTT...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(2) JOSHUA COUGHLIN...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(3) NANCY HUGHES...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(4) TODD NETTEN...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(5) CRAIG MOMMER...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(6) KATHLEEN LYONS...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(7) DIANE STREIT...................................................................... TRUSTEE	1.00 .................	X	0	0	0
(8) RICK SMITHPETER...................................................................... CHAIR	1.00 .................	X	0	0	0

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)...........	0	0	0

(A) Name and business address	(B) Description of services	(C) Compensation
WELLMARK INC 1331 GRAND AVENUE DES MOINES,IA503069232	CLAIM ADMINISTRATION	2,391,504
DELTA DENTAL OF IOWA 9000 NORTHPARK DR JOHNSTON,IA50131	CLAIMS ADMINISTRATION	142,519



2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 2

1a	Federated campaigns..	1a
b	Membership dues..	1b
c	Fundraising events..	1c
d	Related organizations	1d
e	Government grants (contributions)	1e

f	All other contributions, gifts, grants, and similar amounts not included above	1f

g	Noncash contributions included in lines 1a - 1f:$	1g

h Total. Add lines 1a-1f.......

		Business Code
2a	PREMIUM/FSA CONTRIBUTIONS	900001	62,707,150	0	0
b
c
d
e
f	All other program service revenue.
g	Total. Add lines 2a–2f .....		62,707,150

3 Investment income (including dividends, interest, and othersimilar amounts) ......			200,521		200,521	0
4 Income from investment of tax-exempt bond proceeds
5 Royalties...........
		(ii) Personal	(i) Real
6a	Gross rents			6a
b	Less: rental expenses			6b
c	Rental income or (loss)			6c
d	Net rental income or (loss).......
		(ii) Other	(i) Securities
7a	Gross amount from sales of assets other than inventory		91,040,997	7a
b	Less: cost or other basis and sales expenses		91,209,462	7b
c	Gain or (loss)		-168,465	7c
d	Net gain or (loss).........			-168,465	0	-168,465	0
8a	Gross income from fundraising events (not including $ of contributions reported on line 1c). See Part IV, line 18 ....
			8a
b	Less: direct expenses ...		8b
c	Net income or (loss) from fundraising events..
9a	Gross income from gaming activities. See Part IV, line 19 ...
			9a
b	Less: direct expenses ...		9b
c	Net income or (loss) from gaming activities..
10a	Gross sales of inventory, less returns and allowances ..
			10a
b	Less: cost of goods sold ..		10b
c	Net income or (loss) from sales of inventory..
Business Code			Miscellaneous Revenue
11a	CHANGE IN BENEFIT OBLIGATION		900001	4,603,604	4,603,604	0	0
b
c
d	All other revenue ....
e	Total. Add lines 11a–11d ......			4,603,604
12	Total revenue. See instructions.....			67,342,810	67,310,754	32,056	0

1	Grants and other assistance to domestic organizations and domestic governments. See Part IV, line 21 ....
2	Grants and other assistance to domestic individuals. See Part IV, line 22 ...........
3	Grants and other assistance to foreign organizations, foreign governments, and foreign individuals. See Part IV, lines 15 and 16. .............
4	Benefits paid to or for members .......	61,269,521	0
5	Compensation of current officers, directors, trustees, and key employees ...........
6	Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) .........
7	Other salaries and wages........
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....
9	Other employee benefits .......
10	Payroll taxes ...........
11	Fees for services (non-employees):
a	Management ......
b	Legal .........
c	Accounting ...........	34,565	0	0	0
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O)
12	Advertising and promotion ....
13	Office expenses .......
14	Information technology ......
15	Royalties ..
16	Occupancy ...........
17	Travel ............
18	Payments of travel or entertainment expenses for any federal, state, or local public officials .
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization ..
23	Insurance ...
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	BANK FEES	17,450	0	0	0
b	INCOME TAXES	54,525	0	0	0
c	PPO NETWORK/ADMIN EXP	2,644,566	0	0	0
d
e	All other expenses
25	Total functional expenses. Add lines 1 through 24e	64,020,627	0	0	0
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

1	Cash–non-interest-bearing ........		8,014	1	2,305
2	Savings and temporary cash investments .........		3,972,874	2	3,102,570
3	Pledges and grants receivable, net ......			3
4	Accounts receivable, net .............		3,436,014	4	2,346,130
5	Loans and other receivables from any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .......
				5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), and persons described in section 4958(c)(3)(B) ...
				6
7	Notes and loans receivable, net ...........			7
8	Inventories for sale or use ............			8
9	Prepaid expenses and deferred charges ......			9
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a
b	Less: accumulated depreciation	10b		10c
11	Investments—publicly traded securities .		12,817,009	11	12,439,515
12	Investments—other securities. See Part IV, line 11 .....			12
13	Investments—program-related. See Part IV, line 11 ..			13
14	Intangible assets ...............			14
15	Other assets. See Part IV, line 11 ...........			15
16	Total assets. Add lines 1 through 15 (must equal line 33)...		20,233,911	16	17,890,520

17	Accounts payable and accrued expenses .....	241,895	17	213,038
18	Grants payable ...		18
19	Deferred revenue .........		19
20	Tax-exempt bond liabilities .........		20
21	Escrow or custodial account liability. Complete Part IV of Schedule D		21
22	Loans and other payables to any current or former officer, director, trustee, key employee, creator or founder, substantial contributor, or 35% controlled entity or family member of any of these persons .........
			22
23	Secured mortgages and notes payable to unrelated third parties ..		23
24	Unsecured notes and loans payable to unrelated third parties ..		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17 - 24). Complete Part X of Schedule D	11,451,177	25	6,337,988
26	Total liabilities. Add lines 17 through 25..	11,693,072	26	6,551,026

	Organizations that follow FASB ASC 958, check here and complete lines 27, 28, 32, and 33.
27	Net assets without donor restrictions ..........		27
28	Net assets with donor restrictions ...........		28
	Organizations that do not follow FASB ASC 958, check here and complete lines 29 through 33.
29	Capital stock or trust principal, or current funds .....		29
30	Paid-in or capital surplus, or land, building or equipment fund ...		30
31	Retained earnings, endowment, accumulated income, or other funds	8,540,839	31	11,339,494
32	Total net assets or fund balances ...........	8,540,839	32	11,339,494
33	Total liabilities and net assets/fund balances ........	20,233,911	33	17,890,520