﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-11T15:09:35-06:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>420714325</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>RSM US LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>201 FIRST ST SE SUITE 800</AddressLine1Txt>
        <CityNm>CEDAR RAPIDS</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>52401</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>352503399</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>THE DONALD R TIETZ CHARITABLE FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>DONA</BusinessNameControlTxt>
      <PhoneNum>5152953595</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5 EAST CALL ST</AddressLine1Txt>
        <CityNm>ALGONA</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50511</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KRISTIE BROWN</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5152953595</PhoneNum>
      <SignatureDt>2024-11-09</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>SHAWNA HULS</PreparerPersonNm>
      <PTIN>P01315330</PTIN>
      <PhoneNum>3192985333</PhoneNum>
      <PreparationDt>2024-11-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="14">
    <IRS990PF documentId="RetDoc1235000001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>3979855</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>1230860</ContriRcvdRevAndExpnssAmt>
        <InterestOnSavRevAndExpnssAmt>14879</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>14879</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>40878</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>40878</DividendsNetInvstIncmAmt>
        <GrossRentsRevAndExpnssAmt>500</GrossRentsRevAndExpnssAmt>
        <GrossRentsNetInvstIncmAmt>500</GrossRentsNetInvstIncmAmt>
        <NetRentalIncomeOrLossAmt>500</NetRentalIncomeOrLossAmt>
        <NetGainSaleAstRevAndExpnssAmt>-2354</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>1000000</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>939546</CapGainNetIncmNetInvstIncmAmt>
        <OtherIncomeRevAndExpnssAmt referenceDocumentId="RetDoc2001500001">-14813</OtherIncomeRevAndExpnssAmt>
        <OtherIncomeNetInvstIncmAmt>0</OtherIncomeNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>1269950</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>995803</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>0</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>0</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>0</CompOfcrDirTrstDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002100001">10003</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>0</LegalFeesNetInvstIncmAmt>
        <LegalFeesDsbrsChrtblAmt>10003</LegalFeesDsbrsChrtblAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002200001">3859</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>0</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>3859</AccountingFeesChrtblPrpsAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="RetDoc2002300001">13102</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>0</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>11577</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc2002500001">23</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>0</TaxesNetInvstIncmAmt>
        <TaxesDsbrsChrtblAmt>23</TaxesDsbrsChrtblAmt>
        <DeprecAndDpltnRevAndExpnssAmt referenceDocumentId="RetDoc2203000001">11628</DeprecAndDpltnRevAndExpnssAmt>
        <DeprecAndDpltnNetInvstIncmAmt>0</DeprecAndDpltnNetInvstIncmAmt>
        <OccupancyRevAndExpnssAmt>15182</OccupancyRevAndExpnssAmt>
        <OccupancyNetInvstIncmAmt>0</OccupancyNetInvstIncmAmt>
        <OccupancyDsbrsChrtblAmt>15182</OccupancyDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc2003200001">10664</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>0</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>10664</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>64461</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>0</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>51308</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>147500</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>147500</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>211961</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>0</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>198808</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>1057989</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>995803</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>923687</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>1803483</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>1803483</SavAndTempCashInvstEOYFMVAmt>
        <InvstLandCostOrOtherBasisAmt>960000</InvstLandCostOrOtherBasisAmt>
        <LandBldgInvestmentsBOYAmt>744000</LandBldgInvestmentsBOYAmt>
        <LandBldgInvestmentsEOYAmt referenceDocumentId="RetDoc2059100001">960000</LandBldgInvestmentsEOYAmt>
        <LandBldgInvestmentsEOYFMVAmt>960000</LandBldgInvestmentsEOYFMVAmt>
        <LandBldgEquipCostOrOtherBssAmt>1209275</LandBldgEquipCostOrOtherBssAmt>
        <LandBldgEquipAccumDeprecAmt>62509</LandBldgEquipAccumDeprecAmt>
        <LandBOYAmt>1158394</LandBOYAmt>
        <LandEOYAmt referenceDocumentId="RetDoc2059000001">1146766</LandEOYAmt>
        <LandEOYFMVAmt>1146766</LandEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc2046600001">101622</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc2046600001">69606</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc2046600001">69606</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>2927703</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>3979855</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>3979855</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesBOYAmt>0</TotalLiabilitiesBOYAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>0</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>0</CapitalStockEOYAmt>
        <AdditionalPaidInCapitalBOYAmt>0</AdditionalPaidInCapitalBOYAmt>
        <AdditionalPaidInCapitalEOYAmt>0</AdditionalPaidInCapitalEOYAmt>
        <RetainedEarningBOYAmt>2927703</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>3979855</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>2927703</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>3979855</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>2927703</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>3979855</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>2927703</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>1057989</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt>0</OtherIncreasesAmt>
        <SubtotalAmt>3985692</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="RetDoc2049800001">5837</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>3979855</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>LAND</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <GrossSalesPriceAmt>1000000</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>60454</CostOrOtherBasisAmt>
          <GainOrLossAmt>939546</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>939546</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>939546</CapitalGainNetIncomeAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>13842</InvestmentIncomeExciseTaxAmt>
        <TaxUnderSection511Amt>0</TaxUnderSection511Amt>
        <SubtotalAmt>13842</SubtotalAmt>
        <SubtitleATaxAmt>0</SubtitleATaxAmt>
        <TaxBasedOnInvestmentIncomeAmt>13842</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>20023</EstimatedPlusOvpmtIncmTxAmt>
        <ExemptFrgnOrgTaxWthldAtSrceAmt>0</ExemptFrgnOrgTaxWthldAtSrceAmt>
        <ExtsnRequestIncomeTaxPaidAmt>1550</ExtsnRequestIncomeTaxPaidAmt>
        <BackupWithholdingWithheldAmt>0</BackupWithholdingWithheldAmt>
        <TotalPaymentsAndCreditsAmt>21573</TotalPaymentsAndCreditsAmt>
        <EsPenaltyAmt>0</EsPenaltyAmt>
        <OverpaymentAmt>7731</OverpaymentAmt>
        <AppliedToESTaxAmt>7731</AppliedToESTaxAmt>
        <RefundAmt>0</RefundAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>0</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>0</MoreThan100SpentInd>
        <Form1120POLFiledInd>0</Form1120POLFiledInd>
        <Section4955OrganizationTaxAmt>0</Section4955OrganizationTaxAmt>
        <Section4955ManagersTaxAmt>0</Section4955ManagersTaxAmt>
        <TaxReimbursedAmt>0</TaxReimbursedAmt>
        <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>0</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>1</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>1</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>IA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>1</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>0</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>0</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>0</OwnControlledEntityInd>
        <DonorAdvisedFundInd>0</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>1</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
        <IndividualWithBooksNm>KRISTIE BROWN</IndividualWithBooksNm>
        <PhoneNum>5152953595</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>5 E CALL ST</AddressLine1Txt>
          <CityNm>ALGONA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50511</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>0</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>0</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>0</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>0</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>0</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>0</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>0</PaymentToGovernmentOfficialInd>
        <UncorrectedPriorActsInd>0</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>0</UndistributedIncomePYInd>
        <BusinessHoldingsInd>0</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>0</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>0</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>0</InfluenceLegislationInd>
        <InfluenceElectionInd>0</InfluenceElectionInd>
        <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>1</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>0</NoncharitablePurposeInd>
        <TransactionsFailToQlfyAsExcInd>0</TransactionsFailToQlfyAsExcInd>
        <MaintainedExpenditureRspnsInd referenceDocumentId="RetDoc2118100001">1</MaintainedExpenditureRspnsInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>CONLEY NELSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>2015 ORTON ROAD</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KRISTIE BROWN</PersonNm>
          <USAddress>
            <AddressLine1Txt>5 E CALL ST</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </USAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>NICHOLAS GILLILAND</PersonNm>
          <USAddress>
            <AddressLine1Txt>305 TIMBER ESTATES</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>KIRK HAYES</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 462</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DONNA KITZINGER</PersonNm>
          <USAddress>
            <AddressLine1Txt>64 SMITH CIRCLE</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <OtherEmployeePaidOver50kCnt>0</OtherEmployeePaidOver50kCnt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
        <ContractorPaidOver50kCnt>0</ContractorPaidOver50kCnt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>NATURE PRESERVE: LAND DONATIONS RECEIVED BY THE FOUNDATION ARE LAND PARCELS THAT ARE PART OF A NATURE PRESERVE. THE OBJECTIVE IS TO PROVIDE EDUCATIONAL OPPORTUNITIES FOR YOUTH DESIRING TO LEARN MORE ABOUT PRESERVING AND MAINTAINING NATURAL RECOURCES.</Description1Txt>
        <Expenses1Amt>25785</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <TotalAmt>0</TotalAmt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>232035</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>777933</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>911474</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>1921442</TotalFMVOfUnusedAssetsAmt>
        <ReductionClaimedAmt>0</ReductionClaimedAmt>
        <AcquisitionIndebtednessAmt>0</AcquisitionIndebtednessAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>1921442</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>28822</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>1892620</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>94631</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>94631</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>13842</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>13842</TotalTaxAmt>
        <DistributableBeforeAdjAmt>80789</DistributableBeforeAdjAmt>
        <RecoveriesQualfiedDistriAmt>0</RecoveriesQualfiedDistriAmt>
        <DistributableBeforeDedAmt>80789</DistributableBeforeDedAmt>
        <DeductionFromDistributableAmt>0</DeductionFromDistributableAmt>
        <DistributableAsAdjustedAmt>80789</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>198808</ExpensesAndContributionsAmt>
        <ProgramRelatedInvstTotalAmt>0</ProgramRelatedInvstTotalAmt>
        <QualifyingDistributionsAmt>198808</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>80789</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>0</UndistributedIncomePYAmt>
        <TotalForPriorYearsAmt>0</TotalForPriorYearsAmt>
        <ExcessDistributionCyovYr5Amt>80768</ExcessDistributionCyovYr5Amt>
        <ExcessDistributionCyovYr4Amt>86098</ExcessDistributionCyovYr4Amt>
        <ExcessDistributionCyovYr3Amt>198170</ExcessDistributionCyovYr3Amt>
        <ExcessDistributionCyovYr2Amt>274792</ExcessDistributionCyovYr2Amt>
        <ExcessDistributionCyovYr1Amt>266510</ExcessDistributionCyovYr1Amt>
        <TotalExcessDistributionCyovAmt>906338</TotalExcessDistributionCyovAmt>
        <QualifyingDistributionsAmt>198808</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>0</AppliedToYear1Amt>
        <AppliedToPriorYearsAmt>0</AppliedToPriorYearsAmt>
        <TreatedAsDistriFromCorpusAmt>0</TreatedAsDistriFromCorpusAmt>
        <AppliedToCurrentYearAmt>80789</AppliedToCurrentYearAmt>
        <RemainingDistriFromCorpusAmt>118019</RemainingDistriFromCorpusAmt>
        <ExcessDistriCyovAppCYCorpusAmt>0</ExcessDistriCyovAppCYCorpusAmt>
        <ExcessDistributionCyovAppCYAmt>0</ExcessDistributionCyovAppCYAmt>
        <TotalCorpusAmt>1024357</TotalCorpusAmt>
        <PriorYearUndistributedIncmAmt>0</PriorYearUndistributedIncmAmt>
        <PriorYearDeficiencyOrTaxAmt>0</PriorYearDeficiencyOrTaxAmt>
        <Taxable1Amt>0</Taxable1Amt>
        <Taxable2Amt>0</Taxable2Amt>
        <UndistributedIncomeCYAmt>0</UndistributedIncomeCYAmt>
        <CorpusDistri170b1EOr4942g3Amt>0</CorpusDistri170b1EOr4942g3Amt>
        <ExcessDistriCyovFromYr5Amt>80768</ExcessDistriCyovFromYr5Amt>
        <ExcessDistriCyovToNextYrAmt>943589</ExcessDistriCyovToNextYrAmt>
        <ExcessFromYear4Amt>86098</ExcessFromYear4Amt>
        <ExcessFromYear3Amt>198170</ExcessFromYear3Amt>
        <ExcessFromYear2Amt>274792</ExcessFromYear2Amt>
        <ExcessFromYear1Amt>266510</ExcessFromYear1Amt>
        <ExcessFromCurrentYearAmt>118019</ExcessFromCurrentYearAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <ContributingManagerNm>CONLEY NELSON</ContributingManagerNm>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALGONA COMMUNITY SCHOOL FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>600 S HALE STREET</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TURF PROJECT</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>ALOGONA POLICE DEPARTMENT - CITY OF ALGONA</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>121 W STATE ST</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>GOV</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>OFFICER CRAM MEMORIAL</GrantOrContributionPurposeTxt>
          <Amt>5000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>CAMP ALGONA POW PROJECT INC</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>520 S BLACKFORD ST</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>SUPPORT OF ALGONA NATIVITY SCENE</GrantOrContributionPurposeTxt>
          <Amt>7500</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>IOWA LAKES COMMUNITY COLLEGE FOUNDATION</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>2111 HWY 169 NORTH</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TIETZ ENTREPRENEURIAL CENTER</GrantOrContributionPurposeTxt>
          <Amt>75000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <GrantOrContributionPdDurYrGrp>
          <RecipientPersonNm>RICHARD J PERRY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>504 CHILSON AVE</AddressLine1Txt>
            <CityNm>LANSING</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48906</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>THE SPIRIT LAKE MASSACRE SCRIPT</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>147500</TotalGrantOrContriPdDurYrAmt>
        <GrantOrContriApprvForFutGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>BEAR CARE</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>808 E LUCAS ST</AddressLine1Txt>
            <CityNm>ALGONA</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50511</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>PC</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>TEACHER RECRUITMENT, RETENTION &amp; EDUCATION</GrantOrContributionPurposeTxt>
          <Amt>50000</Amt>
        </GrantOrContriApprvForFutGrp>
        <GrantOrContriApprvForFutGrp>
          <RecipientPersonNm>RICHARD J PERRY</RecipientPersonNm>
          <RecipientUSAddress>
            <AddressLine1Txt>504 CHILSON AVE</AddressLine1Txt>
            <CityNm>LANSING</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48906</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>NONE</RecipientRelationshipTxt>
          <RecipientFoundationStatusTxt>I</RecipientFoundationStatusTxt>
          <GrantOrContributionPurposeTxt>THE SPIRIT LAKE MASSACRE SCRIPT</GrantOrContributionPurposeTxt>
          <Amt>10000</Amt>
        </GrantOrContriApprvForFutGrp>
        <TotalGrantOrContriApprvFutAmt>60000</TotalGrantOrContriApprvFutAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>14879</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>40878</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <NetRntlIncmReDebtFincdPropGrp>
          <RelatedOrExemptFunctionIncmAmt>500</RelatedOrExemptFunctionIncmAmt>
        </NetRntlIncmReDebtFincdPropGrp>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>-2354</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <OtherRevenueDescribedGrp>
          <Desc>ELECTRIC REIMBURSEMENT</Desc>
          <ExclusionCd>01</ExclusionCd>
          <ExclusionAmt>180</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>SILENT NIGHT IN ALGONA, LLC - K-1 INCOME</Desc>
          <RelatedOrExemptFunctionIncmAmt>-21041</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>EASTLAND PARK SENIOR APARTMENTS, LP - K-1 INCOME</Desc>
          <RelatedOrExemptFunctionIncmAmt>-1574</RelatedOrExemptFunctionIncmAmt>
        </OtherRevenueDescribedGrp>
        <OtherRevenueDescribedGrp>
          <Desc>GAS MAINS REIMBURSEMENT</Desc>
          <ExclusionCd>01</ExclusionCd>
          <ExclusionAmt>7622</ExclusionAmt>
        </OtherRevenueDescribedGrp>
        <SubtotalsIncmProducingActyGrp>
          <UnrelatedBusinessTaxblIncmAmt>0</UnrelatedBusinessTaxblIncmAmt>
          <ExclusionAmt>61205</ExclusionAmt>
          <RelatedOrExemptFunctionIncmAmt>-22115</RelatedOrExemptFunctionIncmAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>39090</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>11A</LineNumberTxt>
          <RelationshipStatementTxt>SUPPORT OF EDUCATIONAL FILM</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
        <RlnOfActyToAccomOfExmptPrpsGrp>
          <LineNumberTxt>11A</LineNumberTxt>
          <RelationshipStatementTxt>SUPPORT FOR HOUSING FOR THE ELDERLY</RelationshipStatementTxt>
        </RlnOfActyToAccomOfExmptPrpsGrp>
      </RlnOfActyToAccomOfExmptPrpsGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>0</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>0</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>0</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>0</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>0</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>0</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>0</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>0</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>0</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>0</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <GeneralRuleInd>X</GeneralRuleInd>
      <ContributorInformationGrp>
        <ContributorNum>1</ContributorNum>
        <ContributorPersonNm>DONALD R TIETZ DBA HEARTLAND INDUST</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>C/O CONLEY NELSON 2015 ORTON ROAD</AddressLine1Txt>
          <CityNm>ALGONA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50511</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>216000</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>2</ContributorNum>
        <ContributorPersonNm>CONLEY AND KIM NELSON</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>2015 ORTON ROAD</AddressLine1Txt>
          <CityNm>ALGONA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50511</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>5000</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>3</ContributorNum>
        <ContributorPersonNm>PAUL AND SUSAN DOSTER</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>507 W TIETZ STREET</AddressLine1Txt>
          <CityNm>ALGONA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50511</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>9400</TotalContributionsAmt>
        <PersonContributionInd>X</PersonContributionInd>
      </ContributorInformationGrp>
      <ContributorInformationGrp>
        <ContributorNum>4</ContributorNum>
        <ContributorPersonNm>DONALD R TIETZ DBA HEARTLAND INDUST</ContributorPersonNm>
        <ContributorUSAddress>
          <AddressLine1Txt>C/O CONLEY NELSON 2015 ORTON ROAD</AddressLine1Txt>
          <CityNm>ALGONA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50511</ZIPCd>
        </ContributorUSAddress>
        <TotalContributionsAmt>1000000</TotalContributionsAmt>
        <NoncashContributionInd>X</NoncashContributionInd>
      </ContributorInformationGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>1</ContributorNum>
        <NoncashPropertyDesc>OUTLOT A EASTLAND HEIGHTS, KOSSUTH COUNTY, ALGONA, IA</NoncashPropertyDesc>
        <FairMarketValueAmt>216000</FairMarketValueAmt>
        <ReceivedDt>2023-04-03</ReceivedDt>
      </NonCashPropertyContributionGrp>
      <NonCashPropertyContributionGrp>
        <ContributorNum>4</ContributorNum>
        <NoncashPropertyDesc>TRACT OF LAND - KOSSUTH COUNTY, ALGONA, IA</NoncashPropertyDesc>
        <FairMarketValueAmt>1000000</FairMarketValueAmt>
        <ReceivedDt>2023-11-21</ReceivedDt>
      </NonCashPropertyContributionGrp>
    </IRS990ScheduleB>
    <AccountingFeesSchedule documentId="RetDoc2002200001">
      <AccountingFeesDetail>
        <CategoryTxt>ACCOUNTING FEES</CategoryTxt>
        <Amt>3859</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>3859</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <DepreciationSchedule documentId="RetDoc2203000001">
      <DepreciationPropertyGrp>
        <PropertyDesc>RANGER STATION BUILDING</PropertyDesc>
        <AcquiredDt>2015-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>210000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>43080</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>5385</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>EQUIPMENT</PropertyDesc>
        <AcquiredDt>2015-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>1867</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1867</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>5.000000000000</LifeRt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - RANGER STATION</PropertyDesc>
        <AcquiredDt>2015-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>20000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - DONATED 2015</PropertyDesc>
        <AcquiredDt>2015-01-01</AcquiredDt>
        <CostOrOtherBasisAmt>299830</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND PREP COSTS</PropertyDesc>
        <AcquiredDt>2017-12-29</AcquiredDt>
        <CostOrOtherBasisAmt>27877</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - DONATED 2017</PropertyDesc>
        <AcquiredDt>2017-12-29</AcquiredDt>
        <CostOrOtherBasisAmt>500000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>CHAIRS &amp; TABLES</PropertyDesc>
        <AcquiredDt>2019-05-15</AcquiredDt>
        <CostOrOtherBasisAmt>2708</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1419</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>387</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>NATURAL HABITAT DISPLAY</PropertyDesc>
        <AcquiredDt>2020-06-08</AcquiredDt>
        <CostOrOtherBasisAmt>11475</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>1976</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>765</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>DRIVEWAY</PropertyDesc>
        <AcquiredDt>2021-10-06</AcquiredDt>
        <CostOrOtherBasisAmt>9975</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>831</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>665</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>FENCE</PropertyDesc>
        <AcquiredDt>2021-07-02</AcquiredDt>
        <CostOrOtherBasisAmt>3693</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>369</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>15.000000000000</LifeRt>
        <CurrentYearExpenseAmt>246</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>2018 JOHN DEERE LAWN MOWER</PropertyDesc>
        <AcquiredDt>2022-04-27</AcquiredDt>
        <CostOrOtherBasisAmt>9000</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>857</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>7.000000000000</LifeRt>
        <CurrentYearExpenseAmt>1286</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - DONATED 2022</PropertyDesc>
        <AcquiredDt>2022-12-30</AcquiredDt>
        <CostOrOtherBasisAmt>354000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - DONATED 2022</PropertyDesc>
        <AcquiredDt>2022-12-30</AcquiredDt>
        <CostOrOtherBasisAmt>390000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>BUILDING IMPROVEMENTS</PropertyDesc>
        <AcquiredDt>2022-10-20</AcquiredDt>
        <CostOrOtherBasisAmt>112850</CostOrOtherBasisAmt>
        <PriorYearDepreciationAmt>482</PriorYearDepreciationAmt>
        <ComputationMethodTxt>SL</ComputationMethodTxt>
        <LifeRt>39.000000000000</LifeRt>
        <CurrentYearExpenseAmt>2894</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
      <DepreciationPropertyGrp>
        <PropertyDesc>LAND - DONATED 2023</PropertyDesc>
        <AcquiredDt>2023-04-03</AcquiredDt>
        <CostOrOtherBasisAmt>216000</CostOrOtherBasisAmt>
        <ComputationMethodTxt>L</ComputationMethodTxt>
        <CurrentYearExpenseAmt>0</CurrentYearExpenseAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
      </DepreciationPropertyGrp>
    </DepreciationSchedule>
    <ExpenditureResponsibilityStmt documentId="RetDoc2118100001">
      <ExpenditureResponsibilityGrp>
        <BusinessName>
          <BusinessNameLine1Txt>SILENT NIGHT IN ALGONA LLC</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>504 CHILSON AVE</AddressLine1Txt>
          <CityNm>LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48906</ZIPCd>
        </USAddress>
        <GrantDt>2021-03-19</GrantDt>
        <GrantAmt>125000</GrantAmt>
        <PurposeOfGrantTxt>SILENT NIGHT IN ALGONA - DISPLAYING ALGONA, IOWA HERITAGE/PRESERVING HISTORY AND HIGHLIGHTING KOSSUTH COUNTY, A RURAL IOWA AREA AS A PLACE TO VISIT AND LIVE THROUGH FILM PRODUCTION.</PurposeOfGrantTxt>
        <AnyDiversionByGranteeTxt>NONE</AnyDiversionByGranteeTxt>
        <DatesOfReportsByGranteeTxt>10/11/23, 5/8/24</DatesOfReportsByGranteeTxt>
      </ExpenditureResponsibilityGrp>
    </ExpenditureResponsibilityStmt>
    <InvestmentsLandSchedule2 documentId="RetDoc2059100001">
      <InvestmentLandGrp>
        <CategoryOrItemTxt>LAND - DONATED 2022</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>354000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>354000</BookValueAmt>
        <EOYFMVAmt>354000</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>LAND - DONATED 2022</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>390000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>390000</BookValueAmt>
        <EOYFMVAmt>390000</EOYFMVAmt>
      </InvestmentLandGrp>
      <InvestmentLandGrp>
        <CategoryOrItemTxt>LAND - DONATED 2023</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>216000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>216000</BookValueAmt>
        <EOYFMVAmt>216000</EOYFMVAmt>
      </InvestmentLandGrp>
    </InvestmentsLandSchedule2>
    <LandEtcSchedule2 documentId="RetDoc2059000001">
      <LandEtcGrp>
        <CategoryOrItemTxt>RANGER STATION BUILDING</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>210000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>48465</AccumulatedDepreciationAmt>
        <BookValueAmt>161535</BookValueAmt>
        <EOYFMVAmt>161535</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>EQUIPMENT</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>1867</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1867</AccumulatedDepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
        <EOYFMVAmt>0</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND - RANGER STATION</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>20000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>20000</BookValueAmt>
        <EOYFMVAmt>20000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND - DONATED 2015</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>299830</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>299830</BookValueAmt>
        <EOYFMVAmt>299830</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND PREP COSTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>27877</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>27877</BookValueAmt>
        <EOYFMVAmt>27877</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>LAND - DONATED 2017</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>500000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>0</AccumulatedDepreciationAmt>
        <BookValueAmt>500000</BookValueAmt>
        <EOYFMVAmt>500000</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>CHAIRS &amp; TABLES</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>2708</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1806</AccumulatedDepreciationAmt>
        <BookValueAmt>902</BookValueAmt>
        <EOYFMVAmt>902</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>NATURAL HABITAT DISPLAY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>11475</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2741</AccumulatedDepreciationAmt>
        <BookValueAmt>8734</BookValueAmt>
        <EOYFMVAmt>8734</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>DRIVEWAY</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9975</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>1496</AccumulatedDepreciationAmt>
        <BookValueAmt>8479</BookValueAmt>
        <EOYFMVAmt>8479</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>FENCE</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>3693</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>615</AccumulatedDepreciationAmt>
        <BookValueAmt>3078</BookValueAmt>
        <EOYFMVAmt>3078</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>2018 JOHN DEERE LAWN MOWER</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>9000</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>2143</AccumulatedDepreciationAmt>
        <BookValueAmt>6857</BookValueAmt>
        <EOYFMVAmt>6857</EOYFMVAmt>
      </LandEtcGrp>
      <LandEtcGrp>
        <CategoryOrItemTxt>BUILDING IMPROVEMENTS</CategoryOrItemTxt>
        <CostOrOtherBasisAmt>112850</CostOrOtherBasisAmt>
        <AccumulatedDepreciationAmt>3376</AccumulatedDepreciationAmt>
        <BookValueAmt>109474</BookValueAmt>
        <EOYFMVAmt>109474</EOYFMVAmt>
      </LandEtcGrp>
    </LandEtcSchedule2>
    <LegalFeesSchedule documentId="RetDoc2002100001">
      <LegalFeesGrp>
        <CategoryTxt>LEGAL FEES</CategoryTxt>
        <LegalFeesAmt>10003</LegalFeesAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10003</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherAssetsSchedule documentId="RetDoc2046600001">
      <OtherAssetsScheduleGrp>
        <Desc>SILENT NIGHT IN ALGONA, LLC - PRI</Desc>
        <BOYBookValueAmt>122528</BOYBookValueAmt>
        <EOYBookValueAmt>93987</EOYBookValueAmt>
        <EOYFMVAmt>93987</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
      <OtherAssetsScheduleGrp>
        <Desc>EASTLAND PARK SENIOR APARTMENTS, LP - K-1</Desc>
        <BOYBookValueAmt>-20906</BOYBookValueAmt>
        <EOYBookValueAmt>-24381</EOYBookValueAmt>
        <EOYFMVAmt>-24381</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherDecreasesSchedule documentId="RetDoc2049800001">
      <OtherDecreasesDetail>
        <Desc>INVESTMENT ADJ.</Desc>
        <Amt>5837</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="RetDoc2003200001">
      <OtherExpensesScheduleGrp>
        <Desc>LIABILITY INSURANCE</Desc>
        <RevenueAndExpensesPerBooksAmt>1160</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1160</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>VOLUNTEERISM</Desc>
        <RevenueAndExpensesPerBooksAmt>2419</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2419</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BOARD GATHERINGS</Desc>
        <RevenueAndExpensesPerBooksAmt>1398</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>1398</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RED LETTER AWARDS</Desc>
        <RevenueAndExpensesPerBooksAmt>400</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>400</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DISPLAY CASE</Desc>
        <RevenueAndExpensesPerBooksAmt>2787</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2787</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>CONTROLLED BURN FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>2500</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2500</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncomeSchedule2 documentId="RetDoc2001500001">
      <OtherIncomeDetail>
        <Desc>ELECTRIC REIMBURSEMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>180</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>180</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>SILENT NIGHT IN ALGONA, LLC - K-1 INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>-21041</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-21041</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>EASTLAND PARK SENIOR APARTMENTS, LP - K-1 INCOME</Desc>
        <RevenueAndExpensesPerBooksAmt>-1574</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>-1574</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
      <OtherIncomeDetail>
        <Desc>GAS MAINS REIMBURSEMENT</Desc>
        <RevenueAndExpensesPerBooksAmt>7622</RevenueAndExpensesPerBooksAmt>
        <AdjustedNetIncomeAmt>7622</AdjustedNetIncomeAmt>
      </OtherIncomeDetail>
    </OtherIncomeSchedule2>
    <OtherProfessionalFeesSchedule documentId="RetDoc2002300001">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>AGENCY FEES</CategoryTxt>
        <Amt>2500</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2500</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>OUTSIDE CONTRACT SERVICES</CategoryTxt>
        <Amt>9077</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>9077</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
      <OtherProfessionalFeesDetail>
        <CategoryTxt>APPRAISAL FEES</CategoryTxt>
        <Amt>1525</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>0</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="RetDoc2002500001">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX</CategoryTxt>
        <Amt>23</Amt>
        <NetInvestmentIncomeAmt>0</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>23</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>