<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-14T14:27:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>460414067</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>VRS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>726 22ND AVE S</AddressLine1Txt>
        <CityNm>BROOKINGS</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>570062822</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>460437250</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>MESSER FAMILY FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>MESS</BusinessNameControlTxt>
      <PhoneNum>6058868425</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 1267</AddressLine1Txt>
        <CityNm>WATERTOWN</CityNm>
        <StateAbbreviationCd>SD</StateAbbreviationCd>
        <ZIPCd>57201</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DR JOSEPH V MESSER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>6058868425</PhoneNum>
      <SignatureDt>2024-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>DR JOSEPH V</PersonFirstNm>
        <PersonLastNm>MESSER</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHAD M VILHAUER</PreparerPersonNm>
      <PTIN>P00974844</PTIN>
      <PhoneNum>6056928425</PhoneNum>
      <PreparationDt>2024-05-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990PF documentId="RetDoc5">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>316085</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <InterestOnSavRevAndExpnssAmt>332</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>332</InterestOnSavNetInvstIncmAmt>
        <InterestOnSavingsAdjNetIncmAmt>332</InterestOnSavingsAdjNetIncmAmt>
        <DividendsRevAndExpnssAmt>10329</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>10329</DividendsNetInvstIncmAmt>
        <DividendsAdjNetIncmAmt>10329</DividendsAdjNetIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>1784</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>30163</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>1784</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>12445</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>12445</TotalNetInvstIncmAmt>
        <TotalAdjNetIncmAmt>10661</TotalAdjNetIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">799</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>799</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesAdjNetIncmAmt>799</AccountingFeesAdjNetIncmAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc3">4557</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>4557</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>4557</OtherProfFeesAdjNetIncmAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc4">197</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>140</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>140</TaxesAdjNetIncmAmt>
        <TotOprExpensesRevAndExpnssAmt>5553</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>5496</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>5496</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>0</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>15279</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>15279</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>20832</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>5496</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>5496</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>15279</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-8387</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>6949</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>5165</AdjustedNetIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>6666</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>4810</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>4810</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>251105</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2">244574</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>311275</CorporateStockEOYFMVAmt>
        <TotalAssetsBOYAmt>257771</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>249384</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>316085</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>257771</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>249384</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>257771</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>249384</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>257771</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>249384</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>257771</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-8387</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>249384</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>249384</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>AMERICAN ENTERPRISE SERVICES INC.</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-12-07</AcquiredDt>
          <SoldDt>2023-09-18</SoldDt>
          <GrossSalesPriceAmt>18000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>17181</CostOrOtherBasisAmt>
          <GainOrLossAmt>819</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>819</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>AMERICAN ENTERPRISE SERVICES INC.</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-08-29</AcquiredDt>
          <SoldDt>2023-11-10</SoldDt>
          <GrossSalesPriceAmt>7651</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>7698</CostOrOtherBasisAmt>
          <GainOrLossAmt>-47</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-47</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>AMERICAN ENTERPRISE SERVICES INC.</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2021-09-14</AcquiredDt>
          <SoldDt>2023-11-10</SoldDt>
          <GrossSalesPriceAmt>3201</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>3452</CostOrOtherBasisAmt>
          <GainOrLossAmt>-251</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-251</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>CAPITAL GAIN DISTRIBUTIONS</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>939</GrossSalesPriceAmt>
          <GainOrLossAmt>939</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>939</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SECTION 1256 CONTRACTS &amp; STRADDLES</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>371</GrossSalesPriceAmt>
          <GainOrLossAmt>371</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>371</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>AMERICAN ENTERPRISE SERVICES INC.</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2018-08-29</AcquiredDt>
          <SoldDt>2023-07-12</SoldDt>
          <GrossSalesPriceAmt>1</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>48</CostOrOtherBasisAmt>
          <GainOrLossAmt>-47</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-47</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>1784</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>97</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>97</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>97</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>97</TaxDueAmt>
      </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>SD</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>CHAD VILHAUER</IndividualWithBooksNm>
        <PhoneNum>6058868425</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>VRS PC</AddressLine1Txt>
          <CityNm>PO BOX</CityNm>
          <StateAbbreviationCd>SD</StateAbbreviationCd>
          <ZIPCd>57201</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR JOSEPH V MESSER</PersonNm>
          <USAddress>
            <AddressLine1Txt>133 REGENT WOOD ROAD</AddressLine1Txt>
            <CityNm>NORTHFIELD</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60093</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>6.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>JOSEPH S MESSER</PersonNm>
          <USAddress>
            <AddressLine1Txt>142 W STATION ST</AddressLine1Txt>
            <CityNm>BARRINGTON</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60010</ZIPCd>
          </USAddress>
          <TitleTxt>VP</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>PATRICIA K WEBER</PersonNm>
          <USAddress>
            <AddressLine1Txt>2003 38TH AVE NW</AddressLine1Txt>
            <CityNm>WATERTOWN</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57201</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KARI MCADAMS COPELIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>9240 E MULESHOE ST</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85747</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>STEPHEN P MCADAMS</PersonNm>
          <USAddress>
            <AddressLine1Txt>2710 WEST APPALOOSA ROAD</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85742</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ANN H MESSER</PersonNm>
          <USAddress>
            <AddressLine1Txt>7 LAKE TRAIL DRIVE</AddressLine1Txt>
            <CityNm>AUSTIN</CityNm>
            <StateAbbreviationCd>TX</StateAbbreviationCd>
            <ZIPCd>78746</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>ELIZABETH R MESSER DIEHL</PersonNm>
          <USAddress>
            <AddressLine1Txt>1933 NW 24TH ST</AddressLine1Txt>
            <CityNm>GAINESVILLE</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32605</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MEGAN N COPELIN</PersonNm>
          <USAddress>
            <AddressLine1Txt>9242 E IRONBARK ST</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85747</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>LOGAN J DIEHL</PersonNm>
          <USAddress>
            <AddressLine1Txt>1933 NW 24TH ST</AddressLine1Txt>
            <CityNm>GAINESVILLE</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>32605</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>MAKAYLA J MCADAMS</PersonNm>
          <USAddress>
            <AddressLine1Txt>8780 N PECCARY CREEK TRAIL</AddressLine1Txt>
            <CityNm>TUCSON</CityNm>
            <StateAbbreviationCd>AZ</StateAbbreviationCd>
            <ZIPCd>85742</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>BAILLEY VM OLSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>26535 US HIGHWAY 81</AddressLine1Txt>
            <CityNm>BRIDGEWATER</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57319</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE FOUNDATION'S SOLE PURPOSE IS TO INVEST THE ASSETS RECEIVED FROM THE ESTATE OF JOSEPH E. MESSER IN 2002 AND ANY POSSIBLE FUTURE DONATIONS, AND TO USE THE EARNINGS FROM THESE ASSETS TO FUND QUALIFIED INTERNAL REVENUE CODE SECTION 501(C)(3) ORGANIZATIONS.</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>299100</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>4900</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>304000</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>304000</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>4560</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>299440</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>14972</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>14972</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>97</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>97</TotalTaxAmt>
        <DistributableBeforeAdjAmt>14875</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>14875</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>14875</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>15279</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>15279</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>14875</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>15279</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>15279</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>15279</AppliedToYear1Amt>
        <UndistributedIncomeCYAmt>14875</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>JENKINS LIVING CENTER FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>215 S MAPLE</AddressLine1Txt>
            <CityNm>WATERTOWN</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57201</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SCHOLARSHIP PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>LAKE AREA TECHICAL COLLEGE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>PO BOX 730</AddressLine1Txt>
            <CityNm>WATERTOWN</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57201</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>NURSING SCHOLARSHIPS</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>MISERICORDIA FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>6300 NORTH RIDGE AVENUE</AddressLine1Txt>
            <CityNm>CHICAGO</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>606601017</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>ADMINISTRATION &amp; EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>3000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>SENIOR COMPANIONS OF SOUTH DAKOTA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>4800 W 57TH ST</AddressLine1Txt>
            <CityNm>SIOUX FALLS</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57108</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>ADMINISTRATION &amp; SENIOR CARE</GrantOrContributionPurposeTxt>
          <Amt>2000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ARROW EDUCATIONAL FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>1030 ARROW AVENUE NE</AddressLine1Txt>
            <CityNm>WATERTOWN</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57201</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SCHOLARSHIPS</GrantOrContributionPurposeTxt>
          <Amt>1762</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>KIWANIS EDUCATIONAL FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>914 SOUTHERN PINE LN SW</AddressLine1Txt>
            <CityNm>ROCHESTER</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>55902</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>SCHOLARSHIPS</GrantOrContributionPurposeTxt>
          <Amt>1500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>WATERTOWN REGIONAL LIBRARY</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>160 6TH ST NE</AddressLine1Txt>
            <CityNm>WATERTOWN</CityNm>
            <StateAbbreviationCd>SD</StateAbbreviationCd>
            <ZIPCd>57201</ZIPCd>
          </RecipientUSAddress>
          <GrantOrContributionPurposeTxt>CHILDREN'S READING PROGRAM</GrantOrContributionPurposeTxt>
          <Amt>1017</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>15279</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>332</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>10329</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>1784</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>12445</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>12445</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>VRS P.C.-PROFESSIONAL FEES</CategoryTxt>
        <Amt>799</Amt>
        <NetInvestmentIncomeAmt>799</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>799</AdjustedNetIncomeAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2">
      <InvestmentsCorporateStockGrp>
        <StockNm>AMERIPRISE FINANCIAL PORTFOLIO</StockNm>
        <EOYBookValueAmt>244574</EOYBookValueAmt>
        <EOYFMVAmt>311275</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherProfessionalFeesSchedule documentId="RetDoc3">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>AMERIPRISE-MANAGEMENT FEES</CategoryTxt>
        <Amt>4557</Amt>
        <NetInvestmentIncomeAmt>4557</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>4557</AdjustedNetIncomeAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc4">
      <TaxesDetail>
        <CategoryTxt>OTHER DEDUCTIONS</CategoryTxt>
        <Amt>113</Amt>
        <NetInvestmentIncomeAmt>113</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>113</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>INCOME TAX</CategoryTxt>
        <Amt>47</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>FOREIGN TAX</CategoryTxt>
        <Amt>24</Amt>
        <NetInvestmentIncomeAmt>24</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>24</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>STATE FILING FEE</CategoryTxt>
        <Amt>10</Amt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>INVESTMENT INTEREST EXPENSE</CategoryTxt>
        <Amt>2</Amt>
        <NetInvestmentIncomeAmt>2</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>2</AdjustedNetIncomeAmt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>QUALIFIED BUSINESS INCOME</CategoryTxt>
        <Amt>1</Amt>
        <NetInvestmentIncomeAmt>1</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>1</AdjustedNetIncomeAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
