﻿<?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="2025v4.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-08T03:36:55-00:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421440583</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Boerner &amp; Goldsmith Law Firm PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>500 Second Street</AddressLine1Txt>
        <CityNm>Ida Grove</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>51445</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>426188438</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>William W Smith Foundation of Ida County Iowa</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% United Bank of Iowa</InCareOfNm>
      <BusinessNameControlTxt>WILL</BusinessNameControlTxt>
      <PhoneNum>7123642421</PhoneNum>
      <USAddress>
        <AddressLine1Txt>C/O United Bank of Iowa 501 2nd St</AddressLine1Txt>
        <CityNm>Ida Grove</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>51445</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>United Bank of Iowa</PersonNm>
      <PersonTitleTxt>Trust Officer</PersonTitleTxt>
      <PhoneNum>7123642421</PhoneNum>
      <SignatureDt>2026-04-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Peter Goldsmith</PreparerPersonNm>
      <PTIN>P01404174</PTIN>
      <PhoneNum>7123642421</PhoneNum>
      <PreparationDt>2026-04-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990PF documentId="990PF" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>773154</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <InterestOnSavRevAndExpnssAmt>10502</InterestOnSavRevAndExpnssAmt>
        <InterestOnSavNetInvstIncmAmt>10502</InterestOnSavNetInvstIncmAmt>
        <DividendsRevAndExpnssAmt>19538</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>19538</DividendsNetInvstIncmAmt>
        <CapGainNetIncmNetInvstIncmAmt>0</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>30040</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>30040</TotalNetInvstIncmAmt>
        <CompOfcrDirTrstRevAndExpnssAmt>4847</CompOfcrDirTrstRevAndExpnssAmt>
        <CompOfcrDirTrstNetInvstIncmAmt>4847</CompOfcrDirTrstNetInvstIncmAmt>
        <CompOfcrDirTrstAdjNetIncmAmt>4847</CompOfcrDirTrstAdjNetIncmAmt>
        <CompOfcrDirTrstDsbrsChrtblAmt>4847</CompOfcrDirTrstDsbrsChrtblAmt>
        <LegalFeesRevAndExpnssAmt referenceDocumentId="990PF:111">640</LegalFeesRevAndExpnssAmt>
        <LegalFeesNetInvstIncmAmt>640</LegalFeesNetInvstIncmAmt>
        <LegalFeesAdjNetIncmAmt>640</LegalFeesAdjNetIncmAmt>
        <LegalFeesDsbrsChrtblAmt>640</LegalFeesDsbrsChrtblAmt>
        <OtherProfFeesRevAndExpnssAmt referenceDocumentId="990PF:113">39</OtherProfFeesRevAndExpnssAmt>
        <OtherProfFeesNetInvstIncmAmt>39</OtherProfFeesNetInvstIncmAmt>
        <OtherProfFeesAdjNetIncmAmt>39</OtherProfFeesAdjNetIncmAmt>
        <OtherProfFeesDsbrsChrtblAmt>39</OtherProfFeesDsbrsChrtblAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="990PF:114">302</TaxesRevAndExpnssAmt>
        <TaxesNetInvstIncmAmt>302</TaxesNetInvstIncmAmt>
        <TaxesAdjNetIncmAmt>302</TaxesAdjNetIncmAmt>
        <TaxesDsbrsChrtblAmt>302</TaxesDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="990PF:115">10</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>10</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesAdjNetIncmAmt>10</OtherExpensesAdjNetIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>10</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>5838</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>5838</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesAdjNetIncmAmt>5838</TotOprExpensesAdjNetIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>5838</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>24277</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>24277</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>30115</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>5838</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesAdjNetIncmAmt>5838</TotalExpensesAdjNetIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>30115</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>-75</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>24202</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <SavAndTempCashInvstBOYAmt>3325</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>3249</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>3249</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>165407</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="990PF:122">165407</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>418689</CorporateStockEOYFMVAmt>
        <CorporateBondsBOYAmt>355449</CorporateBondsBOYAmt>
        <CorporateBondsEOYAmt referenceDocumentId="990PF:123">355206</CorporateBondsEOYAmt>
        <CorporateBondsEOYFMVAmt>351216</CorporateBondsEOYFMVAmt>
        <TotalAssetsBOYAmt>524181</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>523862</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>773154</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <CapitalStockBOYAmt>432719</CapitalStockBOYAmt>
        <CapitalStockEOYAmt>432719</CapitalStockEOYAmt>
        <RetainedEarningBOYAmt>91462</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>91143</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>524181</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>523862</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>524181</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>523862</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>524181</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>-75</ExcessRevenueOverExpensesAmt>
        <SubtotalAmt>524106</SubtotalAmt>
        <OtherDecreasesAmt referenceDocumentId="990PF:134">244</OtherDecreasesAmt>
        <TotNetAstOrFundBalancesEOYAmt>523862</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>336</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>336</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>336</TaxBasedOnInvestmentIncomeAmt>
        <TaxDueAmt>336</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>IA</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>n/a</WebsiteAddressTxt>
        <PersonsWithBooksName>
          <BusinessNameLine1Txt>Sandy Sykes</BusinessNameLine1Txt>
        </PersonsWithBooksName>
        <PhoneNum>7123643393</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>501 Second Street</AddressLine1Txt>
          <CityNm>Ida Grove</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51445</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>true</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>true</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <ActsFailToQlfyAsExceptionsInd>false</ActsFailToQlfyAsExceptionsInd>
        <UncorrectedPriorActsInd>false</UncorrectedPriorActsInd>
        <UndistributedIncomePYInd>true</UndistributedIncomePYInd>
        <UndistributedIncomePY1Yr>2021</UndistributedIncomePY1Yr>
        <UndistrIncmSect4942a2NotAppInd>false</UndistrIncmSect4942a2NotAppInd>
        <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>
          <BusinessName referenceDocumentId="990PF:160">
            <BusinessNameLine1Txt>United Bank of Iowa</BusinessNameLine1Txt>
          </BusinessName>
          <USAddress>
            <AddressLine1Txt>501 Second Street</AddressLine1Txt>
            <CityNm>Ida Brove</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>51445</ZIPCd>
          </USAddress>
          <TitleTxt>trustee</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>002.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>4847</CompensationAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>Donating to OABCIG school district to expand and improve physical facilities and equipment used in teaching physical and chemical sciences and math.</Description1Txt>
        <Expenses1Amt>24277</Expenses1Amt>
      </SummaryOfDirectChrtblActyGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>754764</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>3287</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>758051</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>758051</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>11371</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>746680</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>37334</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>37334</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>336</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>336</TotalTaxAmt>
        <DistributableBeforeAdjAmt>36998</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>36998</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>36998</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt referenceDocumentId="990PF:151">30115</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>30115</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>36998</DistributableAsAdjustedAmt>
        <UndistributedIncomePYAmt>35831</UndistributedIncomePYAmt>
        <QualifyingDistributionsAmt>30115</QualifyingDistributionsAmt>
        <AppliedToYear1Amt>30115</AppliedToYear1Amt>
        <Taxable2Amt>5716</Taxable2Amt>
        <UndistributedIncomeCYAmt>36998</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
        <GrantOrContributionPdDurYrGrp>
          <RecipientBusinessName>
            <BusinessNameLine1Txt>OABCIG School District</BusinessNameLine1Txt>
          </RecipientBusinessName>
          <RecipientUSAddress>
            <AddressLine1Txt>900 John Montgomery Drive</AddressLine1Txt>
            <CityNm>Ida Grove</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>51445</ZIPCd>
          </RecipientUSAddress>
          <RecipientRelationshipTxt>none</RecipientRelationshipTxt>
          <RecipientFoundationStatusCd>GOV</RecipientFoundationStatusCd>
          <GrantOrContributionPurposeTxt>School Improvements</GrantOrContributionPurposeTxt>
          <Amt>24277</Amt>
        </GrantOrContributionPdDurYrGrp>
        <TotalGrantOrContriPdDurYrAmt>24277</TotalGrantOrContriPdDurYrAmt>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <IntOnSavAndTempCashInvstGrp>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>10502</ExclusionAmt>
        </IntOnSavAndTempCashInvstGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>19538</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>14</ExclusionCd>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>30040</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>30040</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>
    <InvestmentsCorpBondsSchedule documentId="990PF:123" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <InvestmentsCorporateBondsGrp>
        <BondNm>Pimco Total Return Class A Fund Incme A</BondNm>
        <EOYBookValueAmt>128930</EOYBookValueAmt>
        <EOYFMVAmt>124940</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>UBI CD 3.95 2026-04-21</BondNm>
        <EOYBookValueAmt>81276</EOYBookValueAmt>
        <EOYFMVAmt>81276</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>UBI CD 3.50 2026-11-26</BondNm>
        <EOYBookValueAmt>25000</EOYBookValueAmt>
        <EOYFMVAmt>25000</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>UBI CD 4.00 2026-01-06</BondNm>
        <EOYBookValueAmt>107000</EOYBookValueAmt>
        <EOYFMVAmt>107000</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
      <InvestmentsCorporateBondsGrp>
        <BondNm>UBI CD 3.90 2026-02-18</BondNm>
        <EOYBookValueAmt>13000</EOYBookValueAmt>
        <EOYFMVAmt>13000</EOYFMVAmt>
      </InvestmentsCorporateBondsGrp>
    </InvestmentsCorpBondsSchedule>
    <InvestmentsCorpStockSchedule documentId="990PF:122" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <InvestmentsCorporateStockGrp>
        <StockNm>1707 shares of Alliant Energy</StockNm>
        <EOYBookValueAmt>14790</EOYBookValueAmt>
        <EOYFMVAmt>110972</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>355 shares of Bank Of America</StockNm>
        <EOYBookValueAmt>15969</EOYBookValueAmt>
        <EOYFMVAmt>19525</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>215 shares of British Petroleum Amoco</StockNm>
        <EOYBookValueAmt>9177</EOYBookValueAmt>
        <EOYFMVAmt>7467</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>118 shares of Home Depot</StockNm>
        <EOYBookValueAmt>23068</EOYBookValueAmt>
        <EOYFMVAmt>40604</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>310 shares of Kraft Heinz Co</StockNm>
        <EOYBookValueAmt>8661</EOYBookValueAmt>
        <EOYFMVAmt>7518</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>344 shares of Merck Co.,Inc</StockNm>
        <EOYBookValueAmt>21985</EOYBookValueAmt>
        <EOYFMVAmt>36209</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>153 shares of Mondelez Int Inc, f/k/a Kraft Foods</StockNm>
        <EOYBookValueAmt>2782</EOYBookValueAmt>
        <EOYFMVAmt>8236</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>965 shares of Northwest Natural Gas</StockNm>
        <EOYBookValueAmt>26831</EOYBookValueAmt>
        <EOYFMVAmt>45104</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>285 shares of Pepsico</StockNm>
        <EOYBookValueAmt>14055</EOYBookValueAmt>
        <EOYFMVAmt>40903</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>53 shares of S P Dep Rec</StockNm>
        <EOYBookValueAmt>7800</EOYBookValueAmt>
        <EOYFMVAmt>36142</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>403 shares of WEC Energy Group</StockNm>
        <EOYBookValueAmt>11014</EOYBookValueAmt>
        <EOYFMVAmt>42500</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>107 shares of Waste Management</StockNm>
        <EOYBookValueAmt>9275</EOYBookValueAmt>
        <EOYFMVAmt>23509</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <LegalFeesSchedule documentId="990PF:111" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <LegalFeesGrp>
        <CategoryTxt>Boerner Goldsmith Law Firm, P. C.</CategoryTxt>
        <LegalFeesAmt>640</LegalFeesAmt>
        <NetInvestmentIncomeAmt>640</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>640</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>640</DisbursementsCharitablePrpsAmt>
      </LegalFeesGrp>
    </LegalFeesSchedule>
    <OtherDecreasesSchedule documentId="990PF:134" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <OtherDecreasesDetail>
        <Desc>adjustment</Desc>
        <Amt>244</Amt>
      </OtherDecreasesDetail>
    </OtherDecreasesSchedule>
    <OtherExpensesSchedule documentId="990PF:115" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <OtherExpensesScheduleGrp>
        <Desc>court costs</Desc>
        <RevenueAndExpensesPerBooksAmt>10</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>10</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>10</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>10</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherProfessionalFeesSchedule documentId="990PF:113" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <OtherProfessionalFeesDetail>
        <CategoryTxt>brokerage fee</CategoryTxt>
        <Amt>39</Amt>
        <NetInvestmentIncomeAmt>39</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>39</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>39</DisbursementsCharitablePrpsAmt>
      </OtherProfessionalFeesDetail>
    </OtherProfessionalFeesSchedule>
    <TaxesSchedule documentId="990PF:114" softwareId="25022248" softwareVersionNum="25.0.1.0">
      <TaxesDetail>
        <CategoryTxt>tax on investment income</CategoryTxt>
        <Amt>302</Amt>
        <NetInvestmentIncomeAmt>302</NetInvestmentIncomeAmt>
        <AdjustedNetIncomeAmt>302</AdjustedNetIncomeAmt>
        <DisbursementsCharitablePrpsAmt>302</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>