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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE COOPERATIVE AND RECOGNIZE A LIABILITY IF THE COOPERATIVE HAS TAKEN AN UNCERTAIN TAX POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COOPERATIVE, AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE COOPERATIVE AND CREDIT CORPORATION ARE NO LONGER SUBJECT TO US FEDERAL OR STATE EXAMINATIONS PRIOR TO 2019. THE COMPANY HAS FILED ITS FEDERAL AND STATE INCOME TAX RETURNS FOR PERIODS THROUGH DECEMBER 31, 2022.</ExplanationTxt>
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        <ExplanationTxt>UNITED PRODUCERS, INC. ,EIN 31-4284535, IS THE SOLE STOCKHOLDER OF PRODUCERS CREDIT CORPORATION WITH CERTAIN RESERVED POWERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>UNITED PRODUCERS, INC. ,EIN 31-4284535, IS THE SOLE STOCKHOLDER OF PRODUCERS CREDIT CORPORATION WITH CERTAIN RESERVED POWERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>UNITED PRODUCERS, INC. ,EIN 31-4284535, IS THE SOLE STOCKHOLDER OF PRODUCERS CREDIT CORPORATION WITH CERTAIN RESERVED POWERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VP OF FINANCE AND ACCOUNTING REVIEWS THE FORM 990 AS PREPARED BY PAID TAX PREPARERS. THE FORM 990 IS NOT DISTRIBUTED TO THE FULL BOARD BEFORE FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>PRODUCERS CREDIT CORPORATION IS A WHOLLY-OWNED SUBSIDIARY OF UNITED PRODUCERS, INC. AND HAS ADOPTED ITS POLICIES. THE OFFICERS AND BOARD OF DIRECTORS OF PRODUCERS CREDIT CORPORATION MONITOR COMPLIANCE WITH THE WRITTEN CONFLICT OF INTEREST POLICY THROUGH AN ANNUAL REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT COMPENSATE THE TOP MANAGEMENT OFFICIAL OR OTHER OFFICERS. THEREFOR, THESE QUESTIONS HAVE BEEN ANSWERED NO IN ACCORDANCE WITH THE IRS FORM 990 INSTRUCTIONS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
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        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC.</ExplanationTxt>
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