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        <CurrentTaxYearMinus1YearAmt>5188</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4494</CurrentTaxYearAmt>
        <TotalAmt>14670</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus3YearsAmt>15636</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>18105</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>259000</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>292741</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>697039</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>86</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.55900</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.53150</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 292,741</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc2">
      <EquipmentGrp>
        <InvestmentCostOrOtherBasisAmt>6011</InvestmentCostOrOtherBasisAmt>
        <DepreciationAmt>6011</DepreciationAmt>
      </EquipmentGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>PROMTION OF COMMUNITY WELFARE AND PROVIDE ECONOMIC DEVELOPMENT ASSISTANCE IN EMMETSBURG, IOWA, TO FINANCE AND DEVELOPE LAND FOR AN INDUSTRIAL DEVELOPMENT PARK IN EMMETSBURG, IOWA</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>DAN COOPER 310 FORD ROAD EMMETSBURG , IA 50536 CORY JENNESS 205 KING STREET EMMETSBURG , IA 50536 KIRK HAACK 109 N SUPERIOR EMMETSBURG, IA 50536 BRIAN MALM 1108 PALMER EMMETSBURG , IA 50536 KYLE CAVEN 104 FORD RD EMMETSBURG , IA 50536 STEVE CODY 2109 6TH STREET EMMETSBURG , IA 50536 KIM KIBBIE 2021 MAIN STREET EMMETSBURG , IA 50536 GRETCHEN REICHTER 2021 MAIN STREET EMMETSBURG , IA 50536</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED BY GOVERNING BOARD PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc4">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CITY OF EMMETSBURG EMU</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>2021 MAIN STREET</AddressLine1Txt>
          <CityNm>EMMETSBURG</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50536</ZIPCd>
        </USAddress>
        <EIN>426004639</EIN>
        <PrimaryActivitiesTxt>CITY GOV'T</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CITY OF EMMETSBURG</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>20794</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH RECEIVED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>EMMETSBURG MUNICIPAL UTILITIES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>S</TransactionTypeTxt>
        <InvolvedAmt>483500</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>LOANS RECEIVED</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>EMMETSBURG MUNICIPAL UTILITIES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>15000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>LOAN PAYMENTS MADE</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>EMMETSBURG COMMUNITY DEVELOPMENT CORPORATION (ECDC) IS A COMPONENT UNIT OF THE EMMETSBURG MUNICIPAL UTILITIES (EMU), A GOVERNMENTAL UNIT THAT SERVES THE CITIZENS OF THE CITY OF EMMETSBURG. THE EMMETSBURG MUNICIPAL UTILITIES HAS LOANED ECDC MONEY TO DEVELOPE AN INDUSTRIAL PART IN EMMETSBURG. THE CITY OF EMMETSBURG HAS GUARANTEED THAT LOAN FROM EMU. DURING 2023 THE CITY TRANSFERRED MONEY UNDER THAT GUARANTEE TO MAKE THE LOAN AND INTEREST PAYMENT ON THAT LOAN. ECDC ALSO HAS PURCHASED LAND TO BUILD RESIDENTAIL HOUSING ON. EMU LOANS ECDC THE MONEY TO BUILD THE HOUSES. WHEN THE HOUSES ARE SOLD ECDC REPAYS EMU THE LOANS WITH INTEREST. THE INTEREST PAID ON LOANS MADE THROUGH OUT THE YEAR WAS 5,794.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>