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      <PreparerFirmName>
        <BusinessNameLine1Txt>MHCS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1601 W LAKES PKWY STE 300</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50266</ZIPCd>
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    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>426543700</EIN>
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      </BusinessName>
      <BusinessNameControlTxt>HARL</BusinessNameControlTxt>
      <PhoneNum>5152466329</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2301 128TH ST</AddressLine1Txt>
        <CityNm>URBANDALE</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50323</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>IOWA STATE BANK</PersonNm>
      <PersonTitleTxt>CO-TRUSTEE</PersonTitleTxt>
      <PhoneNum>5152269998</PhoneNum>
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    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>GAYLEEN</PersonFirstNm>
        <PersonLastNm>BRUNDAGE</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
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    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>S JAMES SMITH CPA</PreparerPersonNm>
      <PTIN>P00040250</PTIN>
      <PhoneNum>5152883279</PhoneNum>
      <PreparationDt>2024-01-17</PreparationDt>
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    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
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      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>32</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>32</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>26072</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>26072</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt referenceDocumentId="RetDoc2">34562</NetGainSaleAstRevAndExpnssAmt>
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        <OtherIncomeNetInvstIncmAmt>3747</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>64413</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>29851</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>9106</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>8406</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>700</CompOfcrDirTrstDsbrsChrtblAmt>
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        <LegalFeesDsbrsChrtblAmt>4017</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">7500</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>7500</AccountingFeesNetInvstIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc9">6609</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>3304</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>3305</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc10">34</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>34</TaxesNetInvstIncmAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc6">1769</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>1711</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>58</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>29035</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>20955</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>8080</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>7500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>7500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>36535</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>20955</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>15580</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>27878</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>8896</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>9830</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>16240</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>16240</SavAndTempCashInvstEOYFMVAmt>
        <OtherNtsAndLoansRcvblAmt>85494</OtherNtsAndLoansRcvblAmt>
        <OtherNtsAndLoansRcvblBOYAmt>85905</OtherNtsAndLoansRcvblBOYAmt>
        <OtherNtsAndLoansRcvblEOYAmt referenceDocumentId="RetDoc8">85494</OtherNtsAndLoansRcvblEOYAmt>
        <OtherNtsAndLoansRcvblEOYFMVAmt>85494</OtherNtsAndLoansRcvblEOYFMVAmt>
        <OtherInvestmentsBOYAmt>731401</OtherInvestmentsBOYAmt>
        <OtherInvestmentsEOYAmt referenceDocumentId="RetDoc4">753280</OtherInvestmentsEOYAmt>
        <OtherInvestmentsEOYFMVAmt>737574</OtherInvestmentsEOYFMVAmt>
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        <TotalAssetsEOYFMVAmt>839308</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>827136</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>855014</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>827136</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>855014</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>827136</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>855014</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>827136</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>27878</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>855014</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>855014</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>124</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>124</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>124</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>174</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>174</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>50</OverpaymentAmt>
        <AppliedToESTaxAmt>50</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>IA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>IOWASTATEBANKS.COM</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>IOWA STATE BANK</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>GAYLEEN BRUNDAGE</BusinessNameLine2Txt>
        </PersonsWithBooksName>
        <PhoneNum>5152466329</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>2301 NORTHWEST 128TH ST</AddressLine1Txt>
          <CityNm>URBANDALE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50323</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>true</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>true</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>false</TransactionsFailToQlfyAsExcInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JAMES E VAN WERDEN</PersonNm>
          <USAddress>
            <AddressLine1Txt>1009 MAIN STREET</AddressLine1Txt>
            <AddressLine2Txt>PO BOX 99</AddressLine2Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </USAddress>
          <TitleTxt>CO-TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>2333</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <BusinessName>
            <BusinessNameLine1Txt>IOWA STATE BANK</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>2301 128TH ST</AddressLine1Txt>
            <CityNm>URBANDALE</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50323</ZIPCd>
          </USAddress>
          <TitleTxt>CO-TRUSTEE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>6773</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>LOANS ARE OUTSTANDING TO 14 STUDENTS.</Description1Txt>
        <Expenses1Amt>8250</Expenses1Amt>
        <Description2Txt>STUDENT SCHOLARSHIPS GRANTED</Description2Txt>
        <Expenses2Amt>7500</Expenses2Amt>
        <TotalAmt>15750</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>753993</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>12526</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>766519</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>766519</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>11498</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>755021</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>37751</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>37751</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>124</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>124</TotalTaxAmt>
        <DistributableBeforeAdjAmt>37627</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>37627</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>37627</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>15580</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>15750</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>31330</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>37627</DistributableAsAdjustedAmt>
        <ExcessDistributionCyovYr3Amt>5993</ExcessDistributionCyovYr3Amt>
        <TotalExcessDistributionCyovAmt>5993</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>31330</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>31330</AppliedToCurrentYearAmt>
        <ExcessDistriCyovAppCYCorpusAmt>5993</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>5993</ExcessDistributionCyovAppCYAmt>
        <UndistributedIncomeCYAmt>304</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ApplicationSubmissionInfoGrp>
          <RecipientPersonNm>JAMES E VAN WERDEN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 99 1009 MAIN STREET</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientPhoneNum>5156974300</RecipientPhoneNum>
          <FormAndInfoAndMaterialsTxt>STUDENTS MAY SUBMIT AN ESSAY DESCRIBING AND/OR GIVING EXAMPLES OF THEIR A)CHARACTER, B)INTELLIGENCE, AND C)DESIRE TO FINISH HIGHER EDUCATION. STUDENTS MUST SUBMIT HIGH SCHOOL AND COLLEGE TRANSCRIPTS. THEY MUST ALSO SUBMIT AN APPLICATION ANNUALLY, INCLUDING A FINANCIAL STATEMENT OF THE APPLICANT'S PARENTS, IF THEY ARE A DEPENDENT, AND 3 YEARS TAX RETURNS OF PARENT &amp; STUDENT</FormAndInfoAndMaterialsTxt>
          <SubmissionDeadlinesTxt>APPLICATIONS MUST BE SUBMITTED BEFORE APRIL 30TH</SubmissionDeadlinesTxt>
          <RestrictionsOnAwardsTxt>MUST BE A GRADUATE OF ADEL-MINBURN-DESOTO HIGH SCHOOL IOWA, AND DESIRE TO ATTEND A COLLEGE OR UNIVERSITY. STUDENTS MUST PROVIDE PROOF OF FULLTIME STATUS AND GRADE POINT AVERAGE FOR FALL TERM (2.0 AND 2.75 FOR LOANS AND SCHOLARSHIPS, RESPECTIVELY), PRIOR TO RECEIVING SECOND HALF OF LOAN/SCHOLARSHIP FOR SPRING TERM.</RestrictionsOnAwardsTxt>
        </ApplicationSubmissionInfoGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GABRIELLA SNYDER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>32915 PANTHER CREEK RD</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>N/A</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>LUCIA SNYDER</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>32915 PANTHER CREEK RD</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>N/A</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SYLVIA JERDEN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1912 STRAUSS AVE</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NA</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>750</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>MATTHEW DUFOE</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>24570 TRAIL RIDGE RD</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NA</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>GABRIEL HEITZ</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>2617 NORTH 15TH ST</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NA</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>NATALIE SMITH</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>22438 MAPLE RIDGE RD</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NA</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>JORDAN CHAPMAN</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>33108 H AVE</AddressLine1Txt>
            <CityNm>EARLHAM</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50072</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NA</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>SARENA GIBSON</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>1402 NORTHWATER LANE</AddressLine1Txt>
            <CityNm>ADEL</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50003</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>NA</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>COLLEGE EXPENSES</GrantOrContributionPurposeTxt>
          <Amt>1000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>7500</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>32</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>26072</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <OtherInvestmentIncomeGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>3747</ExclusionAmt>
        </OtherInvestmentIncomeGrp>
        <GainSalesAstOthThanInvntryGrp>
          <RelatedOrExemptFunctionIncmAmt>34562</RelatedOrExemptFunctionIncmAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>29851</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>34562</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>64413</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>TAX PREPARATION</CategoryTxt>
        <Amt>7500</Amt>
        <NetInvestmentIncomeAmt>7500</NetInvestmentIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <GainLossSaleOtherAssetsSch documentId="RetDoc2">
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ISSB - COVERED</AssetDesc>
        <AcquiredDt>2000-01</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-09</SoldDt>
        <GrossSalesPriceAmt>77991</GrossSalesPriceAmt>
        <BasisAmt>81618</BasisAmt>
        <TotalNetAmt>-3627</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ISSB - COVERED</AssetDesc>
        <AcquiredDt>2000-01</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-09</SoldDt>
        <GrossSalesPriceAmt>17403</GrossSalesPriceAmt>
        <BasisAmt>23727</BasisAmt>
        <TotalNetAmt>-6324</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
      <GainLossSaleOtherAssetGrp>
        <AssetDesc>ISSB - NON-COVERED</AssetDesc>
        <AcquiredDt>2000-01</AcquiredDt>
        <HowAcquiredTxt>PURCHASE</HowAcquiredTxt>
        <SoldDt>2023-09</SoldDt>
        <GrossSalesPriceAmt>255142</GrossSalesPriceAmt>
        <BasisAmt>210629</BasisAmt>
        <TotalNetAmt>44513</TotalNetAmt>
      </GainLossSaleOtherAssetGrp>
    </GainLossSaleOtherAssetsSch>
    <InvestmentsLandSchedule2 documentId="RetDoc3">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>LAND, BUILDINGS, AND EQUIPMENT</CategoryOrItemTxt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <InvestmentsOtherSchedule2 documentId="RetDoc4">
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>MUTUAL FUNDS-EQUITY</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>569257</BookValueAmt>
        <EOYFMVAmt>559731</EOYFMVAmt>
      </InvestmentsOtherGrp>
      <InvestmentsOtherGrp>
        <CategoryOrItemTxt>BONDS</CategoryOrItemTxt>
        <ListedAtCostOrFMVCd>AT COST</ListedAtCostOrFMVCd>
        <BookValueAmt>184023</BookValueAmt>
        <EOYFMVAmt>177843</EOYFMVAmt>
      </InvestmentsOtherGrp>
    </InvestmentsOtherSchedule2>
    <LegalFeesSchedule documentId="RetDoc5">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL</CategoryTxt>
        <LegalFeesAmt>4017</LegalFeesAmt>
        <DisbursementsCharitablePrpsAmt>4017</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherExpensesSchedule documentId="RetDoc6">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>86</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>86</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>1625</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>1625</NetInvestmentIncomeAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>ADVERTISING</Desc>
        <RevenueAndExpensesPerBooksAmt>58</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>58</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc7">
      <OtherIncomeDetail>
        <Desc>INTEREST ON STUDENT LOANS</Desc>
        <RevenueAndExpensesPerBooksAmt>3600</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>3600</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>LOAN ADJUSTMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>-46</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>-46</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>OTHER INVESTMENT INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>193</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>193</NetInvestmentIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherNotesLoansRcvblShortSch2 documentId="RetDoc8">
      <OtherNotesLoansRcvblShortGrp>
        <Organization501c3Name>
          <BusinessNameLine1Txt>OTHER LOANS RECEIVABLE</BusinessNameLine1Txt>
        </Organization501c3Name>
        <BalanceDueAmt>85494</BalanceDueAmt>
      </OtherNotesLoansRcvblShortGrp>
    </OtherNotesLoansRcvblShortSch2>
    <OtherProfessionalFeesSchedule documentId="RetDoc9">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>LOAN ADMINISTRATION EXPENSE</CategoryTxt>
        <Amt>6609</Amt>
        <NetInvestmentIncomeAmt>3304</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3305</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc10">
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX ON INVESTMENTS</CategoryTxt>
        <Amt>34</Amt>
        <NetInvestmentIncomeAmt>34</NetInvestmentIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
