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      <PreparerPersonNm>RYAN P MULLER CPA</PreparerPersonNm>
      <PTIN>P00366624</PTIN>
      <PhoneNum>5747222550</PhoneNum>
      <PreparationDt>2025-10-23</PreparationDt>
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          <CityNm>INDIANAPOLIS</CityNm>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 8A</FormAndLineReferenceDesc>
        <ExplanationTxt>NO RECORDED MINUTES ARE TAKEN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO RECORDED MINUTES ARE TAKEN.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>HORIZON BANK 2901 EAST MARKET ST LOGANSPORT, IN 46947</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REVIEWS THE FORM 990 ANNUALLY AFTER THE RETURN IS PREPARED. THE OFFICERS MEET AND REVIEW THE RETURN PAGE BY PAGE. QUESTIONS ARE WRITTEN DOWN AND THEN ASKED OF THE ACCOUNTANT.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>AVAILABLE UPON REQUEST</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE SUPERINTENDENT OF LOGANSPORT MUNICIPAL UTILITIES (LMU) IS COMPENSATED BY LMU, A RELATED ENTITY TO THE LOGANSPORT MUNICIPAL UTILITIES EMPLOYEE HEALTH AND BENEFIT PLAN, AND ALSO SERVES ON THE BOARD OF THIS 501(C)(9) ENTITY. IN PAST YEARS THE RETURN PREPARER HAS COMMUNICATED WITH THE TRUSTEE ON MULTIPLE OCCASIONS REGARDING OBTAINING INFORMATION RELATED TO OFFICER COMPENSATION RECEIVED FROM A RELATED ORGANIZATION. DESPITE REASONABLE EFFORTS, THE INFORMATION IS NOT OBTAINABLE AS THE OFFICER DOES NOT WISH TO RELEASE THIS INFORMATION.</ExplanationTxt>
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