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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
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          <AddressLine2>RESTRICTED</AddressLine2>
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          <State>RESTRICTED</State>
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        <Desc>INDIANA CORN MARKETING COUNCIL PAYABLE</Desc>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS A MANAGEMENT AGREEMENT WITH INDIANA SOYBEAN ALLIANCE INC., AN UNRELATED 501(C)(6) ORGANIZATION, TO MANAGE THE DAILY ACTIVITY OF THE ASSOCIATION. THE CEO OF THE ASSOCIATION IS PAID BY INDIANA SOYBEAN ALLIANCE INC.'S PEO.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>FARMERS MAY ELECT ONE OR MORE MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE APPROVED 990 WILL BE PROVIDED TO EACH BOARD MEMBER PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FINANCIAL STATEMENTS AND TAX RETURNS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, LINE 15A AND 15B</FormAndLineReferenceDesc>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VII, SECTION A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION DOES NOT HAVE ANY EMPLOYEES. THE ASSOCIATION PAYS A CONTRACTED FEE TO THE INDIANA SOYBEAN ALLIANCE INC. (ISA) FOR MANAGEMENT SERVICES INCLUDING WORK PERFORMED BY EMPLOYEES PAID BY A PEO. THE CEO OF THE ASSOCIATION IS EMPLOYED BY THE PEO AND RECEIVES ZERO COMPENSATION FROM THE ASSOCIATION.</ExplanationTxt>
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</Return>
