TY 2024 Form 990PF

- TIN:

Form990-PF

Department of the Treasury
Internal Revenue Service

Return of Private Foundation

or Section 4947(a)(1) Trust Treated as Private Foundation

Do not enter social security numbers on this form as it may be made public.
right arrow

Go to www.irs.gov/Form990PF for instructions and the latest information.

OMB No. 1545-0047

2024

Open to Public Inspection

For calendar year 2024, or tax year beginning 01-01-2024 , and ending 12-31-2024

Name of foundation
FEILD CO-OPERATIVE ASSOCIATION

Number and street (or P.O. box number if mail is not delivered to street address)1076 HIGHLAND COLONY PARKWAY 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 If exemption application is pending, check here right arrow

G Check all that apply: Initial returnInitial return of a former public charity
Final returnAmended return
Address change Name change

D 1. Foreign organizations, check here............. right arrow

2. Foreign organizations meeting the 85%
test, check here and attach computation ... right arrow

E If private foundation status was terminated
under section 507(b)(1)(A), check here ....... right arrow

H Check type of organization: Section 501(c)(3) exempt private foundation
Section 4947(a)(1) nonexempt charitable trust Other taxable private foundation

F If the foundation is in a 60-month termination
under section 507(b)(1)(B), check here ....... right arrow

I Fair market value of all assets at end
of year (from Part II, col. (c),
line 16) right arrow

$31,811,841J Accounting method: Cash Accrual
Other (specify)
(Part I, column (d) must be on cash basis.)

	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)


1	Contributions, gifts, grants, etc., received (attach schedule)
2	Check .............
3	Interest on savings and temporary cash investments	41		41
4	Dividends and interest from securities...	553,220		545,400
5a	Gross rents............
b	Net rental income or (loss)
6a	Net gain or (loss) from sale of assets not on line 10		560,011
b	Gross sales price for all assets on line 6a 3,586,077
7	Capital gain net income (from Part IV, line 2)...			589,636
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).......	List of Attached Documents: // Content	112,387	113,287	0
12	Total. Add lines 1 through 11........	1,225,659		1,248,364	0
13	Compensation of officers, directors, trustees, etc.	87,879		10,603	0	77,277
14	Other employee salaries and wages......	53,647		47,612	0	6,035
15	Pension plans, employee benefits.......	10,804		0	0	10,804
16a	Legal fees (attach schedule).........
b	Accounting fees (attach schedule).......	List of Attached Documents: // Content	43,703	3,420	0	39,188
c	Other professional fees (attach schedule)....	List of Attached Documents: // Content	128,288	127,865	0	423
17	Interest...............
18	Taxes (attach schedule) (see instructions)...	List of Attached Documents: // Content	67,215	5,595	0	5,812
19	Depreciation (attach schedule) and depletion...		13,572	0	0
20	Occupancy..............	66,790		0	0	66,790
21	Travel, conferences, and meetings.......
22	Printing and publications..........
23	Other expenses (attach schedule).......	List of Attached Documents: // Content	67,861	30,378	0	37,482
24	Total operating and administrative expenses.
	Add lines 13 through 23..........	539,759		225,473	0	243,811
25	Contributions, gifts, grants paid.......	837,500				837,500
26	Total expenses and disbursements. Add lines 24 and 25	1,377,259		225,473	0	1,081,311
27	Subtract line 26 from line 12:
a	Excess of revenue over expenses and disbursements	-151,600
b	Net investment income (if negative, enter -0-)			1,022,891
c	Adjusted net income (if negative, enter -0-)...				0

For Paperwork Reduction Act Notice, see instructions.

Cat. No. 11289X Form 990-PF (2024)

Form 990-PF (2024)

Page 2

Part II		Balance Sheets	Beginning of year	End of year
Part II		Balance Sheets	(a) Book Value	(b) Book Value	(c) Fair Market Value
	1	Cash—non-interest-bearing.............	114,544	107,902	102,902
	2	Savings and temporary cash investments.........	623,673	781,425	781,425
	3	Accounts receivable
		Less: allowance for doubtful accounts
	4	Pledges receivable
		Less: allowance for doubtful accounts
	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)
		Less: allowance for doubtful accounts
	8	Inventories for sale or use..............
	9	Prepaid expenses and deferred charges..........
	10a	Investments—U.S. and state government obligations (attach schedule)	1,328,226	0	0
	b	Investments—corporate stock (attach schedule).......	21,802,465	List of Attached Documents: // Content 25,797,130	25,797,130
	c	Investments—corporate bonds (attach schedule).......	2,305,484	List of Attached Documents: // Content 2,278,624	2,278,624
	11	Investments—land, buildings, and equipment: basis
		Less: accumulated depreciation (attach schedule)
	12	Investments—mortgage loans.............
	13	Investments—other (attach schedule)..........	40,262	List of Attached Documents: // Content 40,262	40,262
	14	Land, buildings, and equipment: basis 135,723
		Less: accumulated depreciation (attach schedule) 97,269	52,027	38,454	38,454
	15	Other assets (describe )	List of Attached Documents: // Content 2,772,619	List of Attached Documents: // Content 2,773,044	List of Attached Documents: // Content 2,773,044
	16	Total assets (to be completed by all filers—see the
		instructions. Also, see page 1, item I)	29,039,300	31,816,841	31,811,841
	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 )	List of Attached Documents: // Content 388,266	List of Attached Documents: // Content 353,952
	23	Total liabilities (add lines 17 through 22).........	388,266	353,952
		Foundations that follow FASB ASC 958, check here
		and complete lines 24, 25, 29 and 30.
	24	Net assets without donor restrictions...........	28,651,034	31,462,889
	25	Net assets with donor restrictions............
		Foundations that do not follow FASB ASC 958, check here
		and complete lines 26 through 30.
	26	Capital stock, trust principal, or current funds........
	27	Paid-in or capital surplus, or land, bldg., and equipment fund
	28	Retained earnings, accumulated income, endowment, or other funds
	29	Total net assets or fund balances (see instructions).....	28,651,034	31,462,889
	30	Total liabilities and net assets/fund balances (see instructions).	29,039,300	31,816,841

Part III

Analysis of Changes in Net Assets or Fund Balances

Total net assets or fund balances at beginning of year—Part II, column (a), line 29 (must agree with end-of-year figure reported on prior year’s return) ...............

28,651,034

Enter amount from Part I, line 27a .....................

-151,600

Other increases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

3,209,306

Add lines 1, 2, and 3 ..........................

31,708,740

Decreases not included in line 2 (itemize) right arrow

List of Attached Documents:

// Content

245,851

Total net assets or fund balances at end of year (line 4 minus line 5)—Part II, column (b), line 29 .

31,462,889

Form 990-PF (2024)

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
1 a	PUBLICLY TRADED SECURITIES - SHORT TERM
b	PUBLICLY TRADED SECURITIES - LONG TERM
c	CAPITAL GAINS DIVIDENDS	P
d
e

(e) Gross sales price		(g) Cost or other basis plus expense of sale	(h) Gain or (loss) (e) plus (f) minus (g)
a	516,370	489,322	27,048
b	3,027,570	2,507,119	520,451
c	42,137		42,137
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			27,048
b			520,451
c			42,137
d
e

2	Capital gain net income or (net capital loss)	If gain, also enter in Part I, line 7 If (loss), enter -0- in Part I, line 7	2	589,636
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 ...................		3

Part V

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 and enter “N/A" on line 1.
	Date of ruling or determination letter: (attach copy of letter if necessary–see instructions)	1	14,218
b	All other domestic foundations enter 1.39% (0.0139) of line 27b. Exempt foreign organizations enter 4% (0.04) 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	14,218
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	14,218
6	Credits/Payments:

a	2024 estimated tax payments and 2023 overpayment credited to 2024	6a	29,000
b	Exempt foreign organizations—tax withheld at source......	6b	0
c	Tax paid with application for extension of time to file (Form 8868)...	6c	0
d	Backup withholding erroneously withheld ..........	6d	0

7	Total credits and payments. Add lines 6a through 6d..............		7	29,000
8	Enter any penalty for underpayment of estimated tax. Check here if Form 2220 is attached. List of Attached Documents: // Content		8	0
9	Tax due. If the total of lines 5 and 8 is more than line 7, enter amount owed.......		9
10	Overpayment. If line 7 is more than the total of lines 5 and 8, enter the amount overpaid...		10	14,782
11	Enter the amount of line 10 to be: Credited to 2025 estimated tax14,782	Refunded	11	0

Form 990-PF (2024)

Page 4

Part VI-A

Statements Regarding Activities

During the tax year, did the foundation attempt to influence any national, state, or local legislation or did

Yes

it participate or intervene in any political campaign? ....................

Did it spend more than $100 during the year (either directly or indirectly) for political purposes? See the instructions

for the definition.................................

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.

Did the foundation file Form 1120-POL for this year?.....................

Enter the amount (if any) of tax on political expenditures (section 4955) imposed during the year:

(1) On the foundation. right arrow

$ 0(2) On foundation managers. right arrow

$ 0

Enter the reimbursement (if any) paid by the foundation during the year for political expenditure tax imposed

on foundation managers. right arrow

$ 0

Has the foundation engaged in any activities that have not previously been reported to the IRS?.......

If "Yes," attach a detailed description of the activities.

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....

Did the foundation have unrelated business gross income of $1,000 or more during the year?.........

Yes

If "Yes," has it filed a tax return on Form 990-T for this year?...................

Yes

Was there a liquidation, termination, dissolution, or substantial contraction during the year?.........

If "Yes," attach the statement required by General Instruction T.

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? ................

Yes

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 XIV..................................

Yes

Enter the states to which the foundation reports or with which it is registered (see instructions)

MS, TN

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 .

Yes

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 2024 or the taxable year beginning in 2024? See the instructions for Part XIII.

If "Yes," complete Part XIII .............................

Did any persons become substantial contributors during the tax year? If "Yes," attach a schedule listing their names

and addresses. ...............................

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 .............

Yes

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.................

Did the foundation comply with the public inspection requirements for its annual returns and exemption application?

Yes

Website address right arrow

HTTPS://WWW.FEILDCOOPERATIVE.ORG

The books are in care of right arrow

MRS SUSIE CULIPHER Telephone no. right arrow

(601) 713-2312

Located at right arrow

1076 HIGHLAND COLONY PARKWAY SUITE175RIDGELANDMS ZIP+4 right arrow

39157

Section 4947(a)(1) nonexempt charitable trusts filing Form 990-PF in lieu of Form 1041 —check here ......... right arrow

and enter the amount of tax-exempt interest received or accrued during the year ........ right arrow

16 At any time during calendar year 2024, 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 right arrow

Form 990-PF (2024)

Page 5

Part VI-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

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? ...........

1a(1)

(2) Borrow money from, lend money to, or otherwise extend credit to (or accept it from)

a disqualified person? ..............................

1a(2)

(3) Furnish goods, services, or facilities to (or accept them from) a disqualified person? ...........

1a(3)

(4) Pay compensation to, or pay or reimburse the expenses of, a disqualified person? ............

1a(4)

Yes

(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)? ......................

1a(5)

(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.) ...............

1a(6)

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 ..........

Organizations relying on a current notice regarding disaster assistance check here ........ right arrow

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 2024? .............

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)):

At the end of tax year 2024, did the foundation have any undistributed income (Part XII, lines 6d

and 6e) for tax year(s) beginning before 2024?....................

If "Yes," list the years right arrow

20, 20, 20, 20

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.) ..............

If the provisions of section 4942(a)(2) are being applied to any of the years listed in 2a, list the years here.

20, 20, 20, 20

Did the foundation hold more than a 2% direct or indirect interest in any business enterprise at

any time during the year? ..............................

If "Yes," did it have excess business holdings in 2024 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 2024.) .....................

Did the foundation invest during the year any amount in a manner that would jeopardize its charitable purposes?

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 2024? ..

Form 990-PF (2024)

Page 6

Part VI-B

Statements Regarding Activities for Which Form 4720 May Be Required (continued)

During the year did the foundation pay or incur any amount to:

Yes

(1) Carry on propaganda, or otherwise attempt to influence legislation (section 4945(e))? ..........

5a(1)

(2) Influence the outcome of any specific public election (see section 4955); or to carry

on, directly or indirectly, any voter registration drive? ....................

5a(2)

(3) Provide a grant to an individual for travel, study, or other similar purposes? .............

5a(3)

(4) Provide a grant to an organization other than a charitable, etc., organization described

in section 4945(d)(4)(A)? See instructions ........................

5a(4)

Yes

(5) Provide for any purpose other than religious, charitable, scientific, literary, or

educational purposes, or for the prevention of cruelty to children or animals? .............

5a(5)

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 ........

Yes

Organizations relying on a current notice regarding disaster assistance check ......... right arrow

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? .................

Yes

If "Yes," attach the statement required by Regulations section 53.4945–5(d). Click to see attachment

List of Attached Documents:

// Content

Did the foundation, during the year, receive any funds, directly or indirectly, to pay premiums on

a personal benefit contract? .............................

Did the foundation, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ....

If "Yes" to 6b, file Form 8870.

At any time during the tax year, was the foundation a party to a prohibited tax shelter transaction?

If "Yes", did the foundation receive any proceeds or have any net income attributable to the transaction? .....

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 VII

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-)
WILLIAM M LINK JR	CHAIRMAN 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	CHAIRMAN 0.25	350
B BRYAN JONES III RETIRED 123124	PRESIDENT 4.00	17,350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	PRESIDENT 4.00	17,350
HOBSON C MCGEHEE III	FIRST VICE PRESIDENT 2.00	5,350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	FIRST VICE PRESIDENT 2.00	5,350
CYNTHIA J THOMPSON	SECOND VICE PRESIDENT 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	SECOND VICE PRESIDENT 0.25	350
SUSIE CULIPHER	SECRETARY/TREASURER 40.00	62,904
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	SECRETARY/TREASURER 40.00	62,904
AMANDA LINK GREENLEE	DIRECTOR 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	350
JOHN HENRY JACKSON	DIRECTOR 0.25	0
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	0
BERNARD B JONES IV	DIRECTOR 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	350
CHASE THOMPSON	DIRECTOR 0.25	350
1076 HIGHLAND COLONY PARKWAY SUITE 175 RIDGELAND,MS39157	DIRECTOR 0.25	350

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...................				0

Form 990-PF (2024)

Page 7

Part VII

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............. right arrow

Part VIII-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	837,500
2


3


4

Part VIII-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	STUDENT LOANS	602,250
2


All other program-related investments. See instructions.
3

Total. Add lines 1 through 3......................... right arrow

602,250

Form 990-PF (2024)

Page 8

Part IX

Minimum Investment Return (All domestic foundations must complete this part. Foreign foundations, see instructions.)

Fair market value of assets not used (or held for use) directly in carrying out charitable, etc.,

purposes:

Average monthly fair market value of securities...................

27,055,109

Average of monthly cash balances.......................

1,145,526

Fair market value of all other assets (see instructions)................

110,790

Total (add lines 1a, b, and c).........................

28,311,425

Reduction claimed for blockage or other factors reported on lines 1a and

1c (attach detailed explanation) .............

Acquisition indebtedness applicable to line 1 assets..................

Subtract line 2 from line 1d.........................

28,311,425

Cash deemed held for charitable activities. Enter 1.5% (0.015) of line 3 (for greater amount, see

instructions) .............................

424,671

Net value of noncharitable-use assets. Subtract line 4 from line 3. ............

27,886,754

Minimum investment return. Enter 5% (0.05) of line 5................

1,394,338

Part X

Distributable Amount (see instructions) (Section 4942(j)(3) and (j)(5) private operating foundations and certain foreign organizations check here right arrow

and do not complete this part.)

Minimum investment return from Part IX, line 6..................

1,394,338

Tax on investment income for 2024 from Part V, line 5 .......

14,218

Income tax for 2024. (This does not include the tax from Part V.) ...

292

Add lines 2a and 2b............................

14,510

Distributable amount before adjustments. Subtract line 2c from line 1............

1,379,828

Recoveries of amounts treated as qualifying distributions................

321,354

Add lines 3 and 4............................

1,701,182

Deduction from distributable amount (see instructions).................

Distributable amount as adjusted. Subtract line 6 from line 5. Enter here and on Part XII, line 1 ...

1,701,182

Part XI

Qualifying Distributions (see instructions)

Amounts paid (including administrative expenses) to accomplish charitable, etc., purposes:

Expenses, contributions, gifts, etc.—total from Part I, column (d), line 26 ..........

1,081,311

Program-related investments—total from Part VIII-B..................

602,250

Amounts paid to acquire assets used (or held for use) directly in carrying out charitable, etc.,

purposes...............................

Amounts set aside for specific charitable projects that satisfy the:

Suitability test (prior IRS approval required)....................

Cash distribution test (attach the required schedule) .................

Qualifying distributions. Add lines 1a through 3b. Enter here and on Part XII, line 4. .......

1,683,561

Form 990-PF (2024)

Page 9

Part XII

Undistributed Income (see instructions)

	(a) Corpus	(b) Years prior to 2023	(c) 2023	(d) 2024
1 Distributable amount for 2024 from Part X, line 7				1,701,182
2 Undistributed income, if any, as of the end of 2024:
a Enter amount for 2023 only.......			1,031,871
b Total for prior years:20 , 20, 20		0
3 Excess distributions carryover, if any, to 2024:
a From 2019......
b From 2020......
c From 2021......
d From 2022......
e From 2023......
f Total of lines 3a through e ........	0
4Qualifying distributions for 2024 from Part
XI, line 4: $ 1,683,561
a Applied to 2023, but not more than line 2a			1,031,871
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 2024 distributable amount.....				651,690
e Remaining amount distributed out of corpus	0
5 Excess distributions carryover applied to 2024.	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 2023. Subtract line 4a from line 2a. Taxable amount—see instructions .............			0
f Undistributed income for 2024. Subtract lines 4d and 5 from line 1. This amount must be distributed in 2025 ..........				1,049,492
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 2019 not applied on line 5 or line 7 (see instructions) ...	0
9 Excess distributions carryover to 2025. Subtract lines 7 and 8 from line 6a ......	0
10 Analysis of line 9:
a Excess from 2020....
b Excess from 2021....
c Excess from 2022....
d Excess from 2023....
e Excess from 2024....

Form 990-PF (2024)

Page 10

Part XIII

Private Operating Foundations (see instructions and Part VI-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 2024, enter the date of the ruling ...... right arrow

b Check box to indicate whether the organization is a private operating foundation described in section 4942(j)(3) or4942(j)(5)

2a Enter the lesser of the adjusted net income from Part I or the minimum investment return from Part IX for each year listed ..........	Tax year	Prior 3 years			(e) Total
	(a) 2024	(b) 2023	(c) 2022	(d) 2021	(e) Total

b 85% (0.85) of line 2a .........
c Qualifying distributions from Part XI, 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 IX, 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 XIV

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 right arrow

if the foundation only makes contributions to preselected charitable organizations and does not accept
unsolicited requests for funds. If the foundation makes gifts, grants, etc. to individuals or organizations under
other conditions, complete items 2a, b, c, and d. See instructions

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 (2024)

Page 11

Part XIV

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)		Foundation status of recipient	Purpose of grant or contribution	Amount
aPaid during the year
AFRICAN BIBLE COLLEGE PO BOX 103 CLINTON,MS39060	NONE	PC	GENERAL SUPPORT	5,000
ACE SCHOLARSHIPS 5251 DTC PARKWAY GREENWOOD VILLAGE,CO80111	NONE	PC	GENERAL SUPPORT	25,000
BB KING MUSEUM AND DELTA INTERPRETIVE CENTER 400 SECOND STREET INDIANOLA,MS38751	NONE	PC	GENERAL SUPPORT	5,000
BADDOUR MEMORIAL CENTER PO BOX 97 SENATOBIA,MS38668	NONE	PUBLIC	GENERAL SUPPORT	5,000
BAPTIST HEALTH FOUNDATION 1225 N STATE STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	30,000
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	10,000
CENTER FOR PREGNANCY CHOICES PO BOX 55664 JACKSON,MS392965664	NONE	PUBLIC	GENERAL SUPPORT	10,000
CENTER FOR VIOLENCE PREVENTION PO BOX 6279 PEARL,MS392886279	NONE	PUBLIC	GENERAL SUPPORT	20,000
CHOSEN PEOPLE MINISTRIES 241 EAST 51ST STREET NEW YORK,NY10022	NONE	PUBLIC	GENERAL SUPPORT	7,500
CHRIST COVENANT SCHOOL 752 SOUTH PEAR ORCHARD ROAD RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	10,000
CROSS ROADS MINISTRIES PO BOX 3075 RIDGELAND,MS39158	NONE	PUBLIC	GENERAL SUPPORT	5,000
CYSTIC FIBROSIS FOUNDATION 700 AVIGNON DRIVE SUITE D RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	10,000
DELTA STREETS ACADEMY PO BOX 9895 GREENWOOD,MS38930	NONE	PUBLIC	GENERAL SUPPORT	15,000
DIXIE NATIONAL SALE OF JUNIOR CHAMPIONS PROMOTION COMMITTEE PO BOX 36 MISSISSIPPI STATE,MS39762	NONE	PUBLIC	GENERAL SUPPORT	20,000
EMPOWER MS 1000 NORTHPARK DRIVE RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	10,000
FATHERS IN THE FIELD PO BOX 26 NESBIT,MS38651	NONE	PUBLIC	GENERAL SUPPORT	25,000
FELLOWSHIP OF CHRISTIAN ATHLETES PO BOX 321397 FLOWOOD,MS39232	NONE	PUBLIC	GENERAL SUPPORT	20,000
FIRST PRESBYTERIAN DAY SCHOOL 1390 N STATE ST JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	5,000
FOUNDATION FOR MISSISSIPPI WILDLIFE FISHERIES AND PARKS PO BOX 14194 JACKSON,MS39236	NONE	PUBLIC	GENERAL SUPPORT	25,000
FRIENDS OF CHILDREN'S HOSPITAL 3900 LAKELAND DRIVE SUITE 205 FLOWOOD,MS39232	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	5,000
JACKSON PREPARATORY SCHOOL FOUNDATION 3100 LAKELAND DRIVE JACKSON,MS39232	NONE	PUBLIC	GENERAL SUPPORT	30,000
JH EVERLASTING ADVENTURES 402 OFFICE PARK DRIVE STE 310 BIRMINGHAM,AL35223	NONE	PUBLIC	GENERAL SUPPORT	25,000
LIFELINE CHILDREN'S SERVICES 2624 SOUTHERLAND STREET JACKSON,MS39216	NONE	PUBLIC	GENERAL SUPPORT	25,000
MADISON RIDGELAND ACADEMY 7601 OLD CANTON RD MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	30,000
MAGNOLIA SPEECH SCHOOL 414 BOZEMAN ROAD MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	40,000
MAKE A WISH MISSISSIPPI 607 HIGHLAND COLONY PKWY SUITE 100 RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	20,000
MANCHESTER ACADEMY 2132 GORDON AVE YAZOO CITY,MS39194	NONE	PUBLIC	GENERAL SUPPORT	10,000
MILLSAPS COLLEGE 1701 NORTH STATE STREET JACKSON,MS392100001	NONE	PUBLIC	GENERAL SUPPORT	5,000
MISSISSIPPI BOOK FESTIVAL FUND 119 PRESIDENT STREET JACKSON,MS39201	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI CHILDREN'S MUSEUM PO BOX 12870 JACKSON,MS39236	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI MUSEUM OF ART 380 SOUTH LAMAR STREET JACKSON,MS39201	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI MUSEUM OF NATURAL SCIENCE PO BOX 5165 JACKSON,MS39296	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI OPERA ASSOCIATION PO BOX 1551 JACKSON,MS39215	NONE	PUBLIC	GENERAL SUPPORT	5,000
MISSISSIPPI PRISON CHAPEL FOUNDATION INC 1888 MAIN STREET SUITE C-279 MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	25,000
MS CENTER FOR PUBLIC POLICY 520 GEORGE STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	35,000
NEW STAGE 1100 CARLISLE STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	5,000
OUTBACK JACKSON 1888 MAIN STREET SUITE C 296 MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	15,000
PALMER HOME FOR CHILDREN 800 BALDWIN ROAD S LAKE CORMORANT,MS38641	NONE	PUBLIC	GENERAL SUPPORT	25,000
PEARSON FOUNDATION PO BOX 54056 PEARL,MS39288	NONE	PUBLIC	GENERAL SUPPORT	5,000
PINEY WOODS COUNTRY SCHOOL 5096 US 49 SOUTH PINEY WOODS,MS39148	NONE	PUBLIC	GENERAL SUPPORT	20,000
REFORMED THEOLOGICAL SEMINARY 4268 I-55 NORTH JACKSON,MS39211	NONE	PUBLIC	GENERAL SUPPORT	10,000
SALVATION ARMY PO BOX 31954 JACKSON,MS39286	NONE	PUBLIC	GENERAL SUPPORT	5,000
ST DOMINIC'S HEALTH SERVICES FOUNDATION 969 LAKELAND DR JACKSON,MS39216	NONE	PUBLIC	GENERAL SUPPORT	30,000
SUNNYBROOK CHILDREN'S HOME INC 222 SUNNYBROOK ROAD RIDGELAND,MS39157	NONE	PUBLIC	GENERAL SUPPORT	10,000
TK MARTIN CENTER PO BOX 9736 MISSISSIPPI STATE,MS39762	NONE	PUBLIC	GENERAL SUPPORT	20,000
TEACH FOR AMERICA 299 SOUTH 9TH STREET SUITE 212 OXFORD,MS38655	NONE	PUBLIC	GENERAL SUPPORT	20,000
THE FIRST TEE OF CENTRAL MISSISSIPPI 4209 LAKELAND DRIVE 304 FLOWOOD,MS39232	NONE	PUBLIC	GENERAL SUPPORT	5,000
VELMA JACKSON HIGH SCHOOL 151 WEST PEACE STREET CANTON,MS39046	NONE	PUBLIC	GENERAL SUPPORT	20,000
WE WILL GO 806 N FARISH STREET JACKSON,MS39202	NONE	PUBLIC	GENERAL SUPPORT	10,000
HOME OF GRACE PO BOX 5009 VANCLEAVE,MS39565	NONE	PUBLIC	GENERAL SUPPORT	10,000
MISSISSIPPI'S TOUGHEST KID FOUNDATION PO BOX 520 CRYSTAL SPRINGS,MS39059	NONE	PUBLIC	GENERAL SUPPORT	20,000
MRA CREATIVE COLLECTIVE 7601 OLD CANTON RD MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	5,000
MS ELITE FASTPITCH ORGANIZATION 1243 TRICKHAMBRIDGE ROAD BRANDON,MS39042	NONE	PUBLIC	GENERAL SUPPORT	10,000
SHIFT MISSIONS 230 HICKORY GLEN MADISON,MS39110	NONE	PUBLIC	GENERAL SUPPORT	5,000
NAGODOCHES LAW ENFORCEMENT FOUNDATION PO BOX 632456 NACOGDOCHES,TX75963	NONE	PUBLIC	GENERAL SUPPORT	5,000
THE MCCLEAN FLETCHER CENTER 12 NORTHTOWN DRIVE JACKSON,MS39211	NONE	PUBLIC	GENERAL SUPPORT	5,000
Total ................................. 3a				837,500

bApproved for future payment

Total ................................. 3b				0

Form 990-PF (2024)

Page 12

Part XV-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	(e) Related or exempt function income (See instructions.)
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	41
4 Dividends and interest from securities ....			14	553,220
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 ............			14	560,011
9 Net income or (loss) from special events:
10 Gross profit or (loss) from sales of inventory
11 Other revenue: aSTUDENT LOAN INTEREST					85,239
bROYALTY EARNINGS			15	28,048
cJOMAC PROPERTIES LP	211100	-1,497
dPICCADILLY STREET PARTNERS LLC	211100	2,522
eDORCHESTER MINERALS LP	211100	-1,937
fMISCELLANEOUS INCOME	212000	12
12 Subtotal. Add columns (b), (d), and (e) ..		-900		1,141,320	85,239

13Total. Add line 12, columns (b), (d), and (e)..................

1,225,659

(See worksheet in line 13 instructions to verify calculations.)

Part XV-B

Relationship of Activities to the Accomplishment of Exempt Purposes

Line No.	Explain below how each activity for which income is reported in column (e) of Part XV-A contributed importantly to the accomplishment of the foundation’s exempt purposes (other than by providing funds for such purposes). (See instructions.)
11A	THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO AID AND ASSIST BOYS AND GIRLS IN OBTAINING AN EDUCATION. THE ACTIVITY OF PROVIDING STUDENT LOANS AND COLLECTING INTEREST ON SAID LOANS IS ONE OF THE MEANS BY WHICH IT ACCOMPLISHES THIS EXEMPT PURPOSE.

Form 990-PF (2024)

Page 13

Part XVI

Information Regarding Transfers To and Transactions and Relationships With Noncharitable Exempt Organizations

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

Transfers from the reporting foundation to a noncharitable exempt organization of:

(1) Cash...................................

1a(1)

(2) Other assets.................................

1a(2)

Other transactions:

(1) Sales of assets to a noncharitable exempt organization....................

1b(1)

(2) Purchases of assets from a noncharitable exempt organization..................

1b(2)

(3) Rental of facilities, equipment, or other assets.......................

1b(3)

(4) Reimbursement arrangements...........................

1b(4)

(5) Loans or loan guarantees.............................

1b(5)

(6) Performance of services or membership or fundraising solicitations................

1b(6)

Sharing of facilities, equipment, mailing lists, other assets, or paid employees..............

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

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? ...........Yes No

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.
				May the IRS discuss this return with the preparer shown below? See instructions. Yes No
	Signature of officer or trustee	Date	Title

Paid Preparer Use Only	Print/Type preparer's name	Preparer's Signature	Date	Check if self- employed	PTIN
	Firm's name				Firm's EIN
	Firm's address				Phone no.

Form 990-PF (2024)

Additional Data

Software ID:
Software Version:

Form 990PF - Special Condition Description:

Special Condition Description

- TIN:

TY 2024 AccountingFeesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
ACCOUNTING FEES	43,703	3,420	0	39,188

- TIN:

Note: To capture the full content of this document, please select landscape mode (11" x 8.5") when printing.

TY 2024 ExpenditureResponsibilityStmt

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Grantee's Name	Grantee's Address	Grant Date	Grant Amount	Grant Purpose	Amount Expended By Grantee	Any Diversion By Grantee?	Dates of Reports By Grantee	Date of Verification	Results of Verification
BF SMITH FOUNDATION	433 STONEVILLE ROAD STONEVILLE,MS38776	2022-11-17	10,000	GENERAL SUPPORT FOR THE FOUNDATION'S ADULT LITERACY PROGRAM (TO ASSIST AND EDUCATE IN INSTRUCTION AND RESEARCH OF ADULT LITERACY PROGRAMS IN THE MISSISSIPPI DELTA)	10,000	NONE	05/28/25	2025-05-28	GRANTEE HAD ENCOUNTERED ISSUES WITH ITS ADULT LITERACY PROGRAM COMING OUT OF COVID WITH REGARDS TO CERTAIN RESTRICTIONS ENCOUNTERED WITH ITS PARTNERING AGENCIES, THE LOSS OF INSTRUCTORS AND THE STAFF MEMBER WHO HANDLED THE PROGRAM AND THEREFORE STILL HAD FUNDS ON HAND AT THE BEGINNING OF THE YEAR THAT HAD NOT BEEN EXPENDED. GRANTEE MADE SIGNIFICANT PROGRESS THIS YEAR AND LAST GETTING THE PROGRAM BACK TO WHERE IT WAS PRE-COVID AND ALL REMAINING FUNDS WERE EXPENDED ON THE PROGRAM DURING 2024. NO FUNDS HAVE BEEN DIVERTED.

- TIN:

TY 2024 GeneralExplanationAttachment

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Identifier	Return Reference	Explanation
	FORM 990, PART VII-A, QUESTION 11:	CONTROLLED ENTITY PER SECTION 512(B)(13)FEILD STUDENT LOANS, LLC1076 HIGHLAND COLONY PARKWAYRIDGELAND, MS 39157EIN: 85-1248743100% OWNED BY FEILD CO-OPERATIVE ASSOCIATIONSINGLE MEMBER LIMITED LIABILITY COMPANY - DISREGARDED ENTITY

- TIN:

TY 2024 InvestmentsCorpBondsSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Name of Bond	End of Year Book Value	End of Year Fair Market Value
BIOGEN INC	99,436	99,436
CHARLES SCHWAB CORP NOTE	203,406	203,406
DIAMOND HILL CORE BOND FUND Y	271,246	271,246
EATON VANCE SHORT DURATION STRATEGIC INCOME FUND	157,594	157,594
DOUBLELINE LOW DURATION BOND FUND INST	62,540	62,540
GENERAL MILLS INC	99,748	99,748
GENERAL MTRS FINL CO	99,808	99,808
GOLDMAN SACHS GROUP INC	100,422	100,422
JP MORGAN CORE PLUS BOND FUND R6	260,863	260,863
JPMORGAN CHASE CO	48,881	48,881
LORD ABBETT SHT DUR INCOME-F	53,114	53,114
MORGAN STANLEY PRIVATE BANK	101,798	101,798
PIMCO INCOME FUND	418,820	418,820
POPULAR BANK	100,868	100,868
VOYA STRATEGIC INCOME OPPORTUNITIES FUND I	54,683	54,683
INTUIT NOTE	101,055	101,055
BANK OF AMERICA	44,342	44,342

- TIN:

TY 2024 InvestmentsCorpStockSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Name of Stock	End of Year Book Value	End of Year Fair Market Value
ABBOTT LABORATORIES	37,779	37,779
ABBVIE INC.	385,076	385,076
ACCENTURE PLC	51,010	51,010
ACHIEVE LIFE SCIENCES	10,560	10,560
AIR PRODUCTS & CHEMICALS	58,306	58,306
ALLSTATE CORP COM	682,477	682,477
ALPH ALERIAN MLP ETF	24,080	24,080
ALPHABET INC CLASS A	56,790	56,790
ALPHABET INC CLASS C	499,715	499,715
ALTRIA GROUP INC	57,519	57,519
AMAZON.COM INC	1,405,632	1,405,632
AMERICAN INTL GROUP INC	21,840	21,840
AMGEN INC.	45,873	45,873
APPLE COMPUTER INC.	282,382	282,382
APPLIED MATERIALS INC	13,173	13,173
ARES CAPITAL CORP	54,725	54,725
ARES REAL ESTATE INCMOME TRUST CLASS E REIT	235,923	235,923
ARTHUR J GALLAGHER & CO	33,210	33,210
ARTISAN INTL VALUE FUND - INV	65,279	65,279
AT&T INCORPORATED	45,540	45,540
AUTOMATIC DATA PROCESSING	62,644	62,644
BANCPLUS	131,000	131,000
BARON DISCOVERY INSTL	54,296	54,296
BARRICK GOLD CORP	13,950	13,950
BECTON DICKINSON CO	25,636	25,636
BERKSHIRE HATHAWAY CL-B	568,413	568,413
BEST BUY INCORPORATED	25,528	25,528
BLACKSTONE INC	133,971	133,971
BOSTON SCIENTIFIC CORP	24,920	24,920
BP PLC ADS	8,868	8,868
BRISTOL MYERS SQUIBB CO.	28,450	28,450
BROADCOM INC	90,418	90,418
BROOKFIELD INFRASTRUCTURE CORP CLASS A	30,128	30,128
CALUMET SPECIALTY PRODUCTS	26,424	26,424
CARMAX INC	371,599	371,599
CATERPILLAR INC	43,168	43,168
CHEVRON TEXACO CORP	173,808	173,808
CHUBB LIMITED	59,327	59,327
CISCO SYS INC.	11,840	11,840
CME GROUP INCORPORATED	62,851	62,851
CNX RESOURCES CORP	25,669	25,669
COCA COLA CO	232,728	232,728
COMCAST CORP	57,010	57,010
CONOCO PHILLIPS	21,917	21,917
CONSTELLATION BRANDS, INC.	19,669	19,669
CORTEVA INC	17,715	17,715
COSTCO WHOLESALE CORP	24,739	24,739
DARDEN RESTRAURANTS	53,004	53,004
DIGITAL REALTY TRUST INC	31,919	31,919
DISNEY, WALT CO	33,628	33,628
DORCHESTER MINERALS LTD PARTNERSHIP	19,998	19,998
DOW INC	12,039	12,039
EATON CORPORATION PLC	81,036	81,036
EDWARDS LIFESCIENCES, CORP	25,762	25,762
ELI LILLY & CO.	101,904	101,904
ENBRIDGE INC	39,587	39,587
ENCOMPASS HEALTH CORP	531,013	531,013
EQT CORPORATION	26,006	26,006
EXXON MOBILE CORP.	29,044	29,044
FASTENAL COMPANY	315,110	315,110
FIDELITY 500 INDEX FUND	321,045	321,045
FIRSTENERGY CORP	11,934	11,934
FRANKIN GROWTH A	304,160	304,160
FRANKIN INCOME A1	346,696	346,696
FRANKIN INCOME FUND CL A1	223,477	223,477
FREEPORT-MCMORAN CL-B	193,637	193,637
FULLER & THALER BEHAVIORAL SMALL-CAP EQ R6	32,434	32,434
GAMING & LEISURE PPTYS INC COM	28,896	28,896
GARMIN LTD	35,477	35,477
GILEAD SCIENCES INC	18,474	18,474
GODADDY INC	811,388	811,388
GOLDMAN SACHS GQG PARTNERS INTERNATIONAL INST	59,148	59,148
GOLDMAN SACHS US EQUITY DIV & PREMIUM FUND	175,037	175,037
HAGERTY INC CL A	9,650	9,650
HOME DEPOT, INC.	90,362	90,362
HONEY WELL INTERNATIONAL INC.	24,170	24,170
HUNTINGTON BANCHSHARES INCORPORATED	65,080	65,080
IDEXX LABORATORIES INC	372,096	372,096
INTERNATIONAL BUSINESS MACHINES	59,354	59,354
INVESCO S&P 500 LOW VOLATILITY	40,740	40,740
ISHARES EDGE MSCI US VALUE FAC	33,267	33,267
ISHARES RUSSELL 1000 INDEX	19,068	19,068
ISHARES S&P 500 GRWTH ETF	32,794	32,794
ISHARES S&P 500 VAL ETF	28,060	28,060
ISHARES SP500 INDEX FUND	437,389	437,389
JOHNSON & JOHNSON	49,272	49,272
JOHNSON CONTROLS	40,412	40,412
JP MORGAN CHASE & CO	1,214,124	1,214,124
JP MORGAN LARGE CAP GROWTH FUND R6	148,845	148,845
JPMORGAN EQUITY PREMIUM INCO	34,518	34,518
JPMORGAN US TREASURY	12,000	12,000
KENNEDY-WILSON HOLDINGS INC	9,990	9,990
KEYCORP	8,570	8,570
KOPERNIK GLOBAL ALL CAP INSTL CL	41,260	41,260
KORNIT DIGITAL LTD	256,885	256,885
L3HARRIS TECHNOLOGIES INC	20,607	20,607
LAM RESEARCH CORPORATION	27,447	27,447
LOCKHEED MARTIN CORP.	46,164	46,164
LOWES COMPANIES	28,382	28,382
MARTHON PETE CORPORATION	52,367	52,367
MARVELL TECHNOLOGY INC	850,465	850,465
MEDTRONIC PLC	38,126	38,126
MERCK & COMPANY INCORPORATED	71,808	71,808
META PLATFORMSS INC CL A	32,203	32,203
MICROSOFT CORP.	1,186,763	1,186,763
MONDELEZ INTERNATIONAL INC	41,931	41,931
MONOLITHIC POWER SYSTEMS	24,260	24,260
MORGAN STANLEY	13,703	13,703
MOTOROLA SOLUTIONS INCORPORATED	92,244	92,244
NET LEASE OFFICE PROPERTIES REIT	2,060	2,060
NEWMONT CORP	9,156	9,156
NEXTERA ENERGY INC.	48,893	48,893
NORFOLD SOUTHERN CORP	7,041	7,041
NOYO NORDISK A/S ADR	10,839	10,839
NVIDIA	642,846	642,846
NXP SEMICONDUCTORS NV	28,683	28,683
ONEOK INC	47,188	47,188
PALO ALTO NETWORKS INC	34,936	34,936
PAR TECHNOLOGY CORP	29,068	29,068
PAYPAL HLDGS INC	38,152	38,152
PEPSICO INC	96,710	96,710
PFIZER, INC.	23,055	23,055
PHILIP MORRIS INTL INC	72,210	72,210
PLAINS GP HLDG LP PARTN INT A	18,380	18,380
PROCTER & GAMBLE CO.	197,156	197,156
PROLOGIS INCX COM	27,165	27,165
PRUDENTIAL FINANCIAL INC.	28,447	28,447
QUEST DIAGNOSTICS INC.	34,396	34,396
RANGE RESOURCES CORP	21,588	21,588
RAYTHEON TECHNOLOGIES CORP	23,028	23,028
ROLLINS INC	574,972	574,972
SALESFORCE.COM	53,827	53,827
SECTOR ENERGY SELECT SECTOR SPDR ETF	21,415	21,415
STONEX GROUP INC	24,983	24,983
STRYKER CORPORATION	680,494	680,494
SYSCO CORP	29,437	29,437
TAIWAN SMCNDCTR MFG CO LTD	62,999	62,999
TECK RESOURCES LTD CL B	20,265	20,265
TEXAS INSTRUMENTS INC.	49,878	49,878
TEXAS PACIFIC LAND CORP	33,179	33,179
THE PROGRESSIVE CORPORATION	75,956	75,956
THERMO FISHER SCIENTIFIC INC.	18,208	18,208
THRIVENT MID CAP STOCK FUND	42,388	42,388
TJX COMPANIES INC.	39,022	39,022
T-MOBILE US INC	31,344	31,344
TRUST FINL CORP	85,718	85,718
TRUSTMARK CORP	424,440	424,440
TYLER TECHNOLOGIES INC	351,174	351,174
U HAUL HOLDINGS CO	14,410	14,410
UNILEVER PLC	17,010	17,010
UNION PAC CORPORATION	29,404	29,404
UNITEDHEALTH GP INC	60,197	60,197
UNITED HEALTH GROUP INC	26,305	26,305
UNTIED PARCEL SERVICE, INC.	21,689	21,689
VALEO ENERGY CORP	36,408	36,408
VALMONT INDUSTRIES INC	573,473	573,473
VANGUARD GROWTH ETF	69,775	69,775
VEEVA SYSTEMS INC	385,809	385,809
VENTAS INCORPORATED REIT	11,778	11,778
VERIZON COMMUNICATIONS INCORPATED	35,385	35,385
VERRA MOBILITY CORP CL A COMMON STK	423,996	423,996
VIEMED HEALTHCARE INC	16,040	16,040
VISA INC.	1,388,680	1,388,680
WALMART INCORPORATED	78,483	78,483
WATSCO INC	459,673	459,673
WELLS FARGO & CO	84,288	84,288
WHIETESONE REIT	14,170	14,170
WILLIAM BLAIR INTERNATIONAL LEADERS FUND INST	49,723	49,723
WP CAREY INCORPORATED REIT	54,480	54,480
WW GRAINGER, INC.	90,648	90,648
ZOETIS INC	308,752	308,752
JOHN HANCOCK MULTIFACTOR MID CAP ETF	40,258	40,258
DEERE & CO	23,304	23,304
TESLA MOTORS INC	22,615	22,615
BRINKS CO	324,695	324,695
GE VARNOVA	197,358	197,358
UL SOLUTIONS INC CLASS A	399,040	399,040
WASTE MANAGEMENT	302,685	302,685
ANALOG DEVICES	43,129	43,129
FIDELITY NATIONAL INFORMATION	37,154	37,154
PUBLIC SVC ENTERPRISES GROUP	21,545	21,545
REALTY INCOME CORPORATION	40,538	40,538
ALTA EQUIPMENT GROUP INC	9,810	9,810
ARCELORMITTAL SA	11,565	11,565
ARCHER DANIELS MIDLAND COMPANY	11,367	11,367
BAXTER INTL INC	11,664	11,664
BRITISH AMERICAN TOBACCO	21,792	21,792
BUFORD CAPITAL LDT ST	12,750	12,750
CRISPR THERAPEUTICS AG	11,808	11,808
DELEL US HOLDINGS INC	11,100	11,100
DISTRIBUTION SOLUTIONS GRPOP INC	17,200	17,200
EQUINOX GOLD CORP	10,040	10,040
HP INC	13,052	13,052
LSB INDUSTRIES	9,867	9,867
MAGNITE INC	15,920	15,920
NINTENDO LTD	16,093	16,093
WEYEHAEUSER CO	19,705	19,705

- TIN:

TY 2024 InvestmentsOtherSchedule2

Name:

FEILD CO-OPERATIVE ASSOCIATION

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	26,726	26,726

- TIN:

TY 2024 OtherAssetsSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Beginning of Year - Book Value	End of Year - Book Value	End of Year - Fair Market Value
STUDENT LOANS	2,549,410	2,604,124	2,604,124
OPERATING LEASE RIGHT-OF-USE ASSET	223,209	168,920	168,920

- TIN:

TY 2024 OtherDecreasesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Amount
ALLOWANCE FOR UNCOLLECTIBLE LOANS	245,851

- TIN:

TY 2024 OtherExpensesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Revenue and Expenses per Books	Net Investment Income	Disbursements for Charitable Purposes
BANK SERVICE CHARGES	5,857	0	5,857
COLLECTION AGENCY	7,434	7,434	0
COMPUTER COST	19,276	14,563	4,713
MISCELLANEOUS	15,222	3,800	11,421
OFFICE SUPPLIES	12,771	272	12,499
POSTAGE	1,585	1,585	0
TELEPHONE	2,992	0	2,992
UNCOLLECTIBLE ACCOUNTS - INTEREST RECEIVABLE WO	2,724	2,724	0

- TIN:

TY 2024 OtherIncomeSchedule2

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Revenue And Expenses Per Books	Net Investment Income
STUDENT LOAN INTEREST	85,239	85,239
ROYALTY EARNINGS	28,048	28,048
JOMAC PROPERTIES LP	-1,497
PICCADILLY STREET PARTNERS LLC	2,522
DORCHESTER MINERALS LP	-1,937
MISCELLANEOUS INCOME	12

- TIN:

TY 2024 OtherIncreasesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Amount
UNREALIZED GAINS/LOSSES ON STOCKS AND BONDS	3,208,622
LEASE ADJUSTMENT FOR GAAP	684

- TIN:

TY 2024 OtherLiabilitiesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Description	Beginning of Year - Book Value	End of Year - Book Value
EXCISE TAX PAYABLE	160,000	180,000
TAXES WITHHELD	2,374	3,034
OPERATING LEASE LIABILITY	225,892	170,918

- TIN:

TY 2024 OtherProfessionalFeesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Category	Amount	Net Investment Income	Adjusted Net Income	Disbursements for Charitable Purposes
OTHER PROFESSIONAL FEES	128,288	127,865	0	423

- TIN:

TY 2024 TaxesSchedule

Name:

FEILD CO-OPERATIVE ASSOCIATION

EIN:

64-0155700

Category	Amount	Net Investment Income	Disbursements for Charitable Purposes
EXCISE TAX	55,642	0	0
FOREIGN TAXES	1,677	1,677	0
SOCIAL SECURITY TAXES	9,729	3,918	5,812
STATE INCOME TAX	167	0	0