2026-09-23T20:47:35-05:00 2025-12-31 861065772 DELOITTE TAX LLP 50 SOUTH SIXTH STREET SUITE 2800 MINNEAPOLIS MN 55402 990 2025-01-01 421122086 IOWA BANKERS BENEFIT PLAN IOWA 5152864300 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 501316200 CHAD J ELLSWORTH CHIEF ADMIN OFFICER (IBIS) 5152864300 2026-09-22 1 ANNA KOLAKALURI P01275237 6123974000 2025 CHAD J ELLSWORTH 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 501316200 175309923 0 X N/A X 1978 IA PROVIDE HEALTH & WELFARE BENEFITS TO EMPLOYEES OF PARTICIPATING EMPLOYERS. 7 7 0 0 3946661 3253344 0 0 160933972 159597542 4174554 3946661 0 0 165108526 163544203 0 0 131214867 140246767 0 0 0 0 0 7919646 8455927 139134513 148702694 25974013 14841509 125737652 151636739 19403701 24162577 106333951 127474162 THE IBBP TRUST WAS ESTABLISHED TO PROVIDE GROUP HEALTH INSURANCE, GROUP LIFE INSURANCE, AND LONG-TERM AND SHORT-TERM DISABILITY INSURANCE COVERAGE TO SUBSTANTIALLY ALL EMPLOYEES OF PARTICIPATING EMPLOYERS. 0 0 PROVISION OF HEALTH & WELFARE BENEFITS FOR EMPLOYEES OF PARTICIPATING EMPLOYERS. 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 X 7 7 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 0 0 0 IA X MITCH VAN KLEY 5152864269 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 50131 BRAD BECKER END 925 TRUSTEE 1.00 0.00 X 0 0 0 DAVID COULTER TRUSTEE 1.00 0.00 X 0 0 0 JAMES KENNEDY JR TRUSTEE 1.00 0.00 X 0 0 0 JENNIFER HANSEN TRUSTEE 1.00 0.00 X 0 0 0 JOSHUA GUTTAU TRUSTEE 1.00 0.00 X 0 0 0 MICHAEL UNDERWOOD TRUSTEE 1.00 0.00 X 0 0 0 PAUL WALZ TRUSTEE 1.00 0.00 X 0 0 0 SEAN NOONAN TRUSTEE 1.00 0.00 X 0 0 0 CHAD ELLSWORTH CHIEF ADMIN OFFICER (IBIS) 5.00 40.00 X 0 423133 79671 0 423133 79671 0 0 1 0 WELLMARK BLUE CROSS & BLUE SHEILD PO BOX 9232 DES MOINES IA 50306 CLAIM PROCESSING 5830812 DELTA DENTAL PO BOX 9000 JOHNSTON IA 50131 CLAIM PROCESSING 420970 2 PREMIUM CONTRIBUTIONS 900001 159597542 159597542 159597542 4261807 4261807 11450574 11765720 -315146 -315146 -315146 163544203 159597542 3946661 0 140246767 157224 263807 6423040 FEDERAL INCOME TAX 1344138 STATE INCOME TAX 265789 MISCELLANEOUS EXPENSE 1929 148702694 750470 351222 36878722 44261439 3806418 2481731 84302042 104542347 125737652 151636739 179670 3912122 19224031 20250455 19403701 24162577 X 25974013 40815522 0 0 80359938 86658640 106333951 127474162 125737652 151636739 14841509 6298702 0 X 0 1 X 1 0 0 IBNR CLAIM RESERVE LIABILITY 11994000 PREMIUMS COLLECTED IN ADVANCE 8256455 20250455 X 169842905 6298702 6298702 163544203 0 163544203 148702694 0 148702694 0 148702694 PART X, LINE 2: THE TRUST ESTABLISHED UNDER THE PLAN TO HOLD THE PLAN'S ASSETS IS INTENDED TO QUALIFY PURSUANT TO SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC) AND, ACCORDINGLY, THE TRUST'S INVESTMENT INCOME, INCLUDING INTEREST, DIVIDENDS, AND APPRECIATION IS EXEMPT FROM INCOME TAXES. THE TRUST HAS OBTAINED AN EXEMPTION LETTER DATED APRIL 26, 1979, FROM THE INTERNAL REVENUE SERVICE. THE BOARD OF TRUSTEES BELIEVES THAT THE TRUST, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC. UNDER IRC SECTION 512 AND RELATED REGULATIONS, THE TRUST IS REQUIRED TO PAY FEDERAL INCOME TAXES ON ANY UNRELATED BUSINESS TAXABLE INCOME. FOR 501(C)(9) ORGANIZATIONS, FEDERAL INCOME TAXES ARE REQUIRED TO BE PAID ON THE LESSER OF INVESTMENT INCOME OR THE EXCESS OF ACTUAL RESERVES OVER THE IRC SECTION 419(A) RESERVE LIMIT. A SIMILAR IOWA STATUTE EXISTS WITH RESPECT TO STATE INCOME TAXES. DURING THE YEARS ENDED DECEMBER 31, 2025 AND 2024, RESPECTIVELY, THE PLAN PAID $1,295,000 AND $1,382,516 FOR TAXES GENERATED BY UNRELATED BUSINESS TAXABLE INCOME. AS OF DECEMBER 31, 2025, THE PLAN HAS A PAYABLE OF $225,713 FOR TAXES OWED FOR UNRELATED BUSINESS TAXABLE INCOME. AS OF DECEMBER 31, 2024, THE PLAN HAS A RECEIVABLE OF $89,214 FOR OVERPAYMENTS OF UNRELATED BUSINESS TAXABLE INCOME. GAAP REQUIRES PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE PLAN HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE AUTHORITIES. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE PLAN ADMINISTRATOR BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR YEARS PRIOR TO 2022. 0 1 0 CHAD ELLSWORTH CHIEF ADMIN OFFICER (IBIS) 0 349372 0 66704 0 7057 0 47121 0 32550 0 502804 0 0 PART I, LINE 3: THE ORGANIZATION RELIES UPON THE METHODS USED BY THE RELATED ORGANIZATION TO DETERMINE COMPENSATION. PART I, LINE 4B: CHAD ELLSWORTH, AN EMPLOYEE OF IOWA BANKERS INSURANCE AND SERVICES, INC., PARTICIPATED IN A NON-QUALIFIED DEFERRED COMPENSATION PLAN AND RECEIVED NO PAYMENTS FROM THE PLAN DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 6 THE BOARD OF DIRECTORS OF IOWA BANKERS INSURANCE AND SERVICES, INC. OR A MAJORITY OF THE PARTICIPATING EMPLOYERS MAY REMOVE AND ELECT ANY OR ALL OF THE TRUSTEES FROM THEIR OFFICE. ALL ACTIONS AND DECISIONS OF THE TRUSTEES SHALL BE DETERMINED BY A MAJORITY VOTE OF THE TRUSTEES AT ANY REGULAR OR SPECIAL MEETING OF THE TRUSTEES. FORM 990, PART VI, SECTION A, LINE 7A SEE EXPLANATION IN PART VI, SECTION A, LINE 6. FORM 990, PART VI, SECTION B, LINE 11B THE BOARD OF TRUSTEES REVIEWS AND APPROVES THE AUDITED FINANCIAL STATEMENTS WHICH ARE USED TO COMPLETE THE FORM 990. THE FORM 990 IS PROVIDED TO EACH TRUSTEE FOR THEIR REVIEW, COMMENTS AND APPROVAL PRIOR TO THE FILING OF THE FORM. FORM 990, PART VI, SECTION B, LINE 12C THE IOWA BANKERS BENEFIT PLAN REQUIRES ANNUAL DISCLOSURE OF A CONFLICT OF INTEREST BY A TRUSTEE, DIRECTOR, OFFICER, KEY EMPLOYEE TO THE CHAIRMAN OF THE BOARD OF TRUSTEES AND CHIEF ADMINISTRATIVE OFFICER WHO ARE RESPONSIBLE FOR THE OVERSIGHT AND ENFORCEMENT OF THE POLICY. ALL DISCLOSURES ARE REVIEWED AND ANY CONCERNS ARE ADDRESSED. IF CONFLICTS ARE IDENTIFIED, THE CHAIRMAN AND CHIEF ADMINISTRATIVE OFFICER WORK TO ENSURE THAT THE TRUSTEES, DIRECTORS, OFFICERS, OR KEY EMPLOYEES DO NOT PARTICIPATE IN DISCUSSIONS OR VOTE ON THE AFFECTED MATTER. FORM 990, PART VI, SECTION B, LINE 15 IOWA BANKERS ASSOCIATION EXECUTIVE COMMITTEE, WHICH IS MADE UP OF BANKERS FROM EACH OF OUR BOARDS, DETERMINES THE COMPENSATION OF TOP MANAGEMENT OFFICIALS AND OFFICERS USING COMPARABLE DATA. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. BUILD - STATE FUND 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 50131 421208577 QSLPO IA 527 N/A 0 BUILD - FEDERAL FUND 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 50131 421208575 PAC IA 527 N/A 0 IOWA LEADERS IN EDUCATION AND ADVOCACY INC 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 50131 465523330 SOCIAL WELFARE IA 501(C)(4) IOWA BANKERS ASSOCIATION 0 IOWA BANKERS ASSOCIATION 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 50131 420330040 PROMOTE BANKS IA 501(C)(6) N/A 0 CONTRIBUTING EMPLOYERS (297) 8901 NORTHPARK DRIVE PO BOX 6 JOHNSTON IA 50131 N/A N/A 0 0 IOWA BANKERS INSURANCE & SERVICES INC 8901 NORTHPARK DRIVE JOHNSTON IA 50131 420984998 SALES-INSURANCE & MARKETING IA N/A C 0 MID AMERICA BANKERS INSURANCE SERVICES 8901 NORTHPARK DRIVE JOHNSTON IA 50131 421167893 INSURANCE IA N/A C 0 IOWA BANKERS MORTGAGE CORPORATION 8901 NORTHPARK DRIVE JOHNSTON IA 50131 421130287 MORTGAGE BANKING IA N/A C 0 CONTRIBUTING EMPLOYERS (297) 8901 NORTHPARK DRIVE JOHNSTON IA 50131 420984998 IA N/A 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 IOWA BANKERS INSURANCE & SERVICES INC S 2223820 FMV IOWA BANKERS MORTGAGE CORPORATION S 1760857 FMV SEE PART VII 0 PART V, LINE 2 THE FOLLOWING INSTITUTIONS WERE THE CONTRIBUTING EMPLOYERS TO THE IOWA BANKERS BENEFIT PLAN DURING 2025 AND THEY CONTRIBUTED THE PERCENTAGES AS LISTED BELOW: ITS, INC. 5.8834% CENTRAL BANK 2.5445% UNITED BANK OF IOWA 2.3621% FIDELITY BANK & TRUST 2.2871% CBI BANK & TRUST 1.9802% FIRST CITIZENS BANK-MASON CITY 1.7005% WEST BANK 1.6707% SECURITY NATIONAL BANK 1.5804% AVAILA BANK 1.4692% IOWA BANKERS INSURANCE & SERVICES INC 1.4195% PEOPLES BANK 1.1803% FARMERS STATE BANK 1.1734% PEOPLES STATE BANK 1.1677% FIRST SECURITY BANK & TRUST CO. 1.1359% IOWA BANKERS MORTGAGE CORPORATION 1.127% BANK MIDWEST (OKOBOJI) 1.12% OAKLAND FINANCIAL SERVICES INC 1.0395% MANUFACTURERS BANK & TRUST 1.029% BANKIOWA 1.0059% IOWA STATE BANK 0.9859% AMERICAN STATE BANK 0.8861% AMES NATIONAL CORPORATION 0.848% TWO RIVERS FINANCIAL GROUP 0.8446% SECURITY SAVINGS BANK 0.8302% GNB BANK 0.83% FARMERS STATE CORP/UNITED PRAIRIE BANK 0.7956% FINLAYSON BANCSHARES DBA NORTHVIEW BANK 0.7672% PILOT GROVE SAVINGS BANK 0.7435% FIRST NATIONAL BANK OF BEMIDJI 0.7243% CITIZENS STATE BANK 0.7181% FARMERS TRUST & SAVINGS BANK 0.7035% MIDSTATES BANK, NA 0.6949% NORTHERN STATE BANK OF THIEF RIVER FALLS 0.6743% CAPRA BANK 0.6679% FIRST IOWA STATE BANK 0.6342% IOWA TRUST & SAVINGS BANK 0.634% HERITAGE BANK NA 0.6334% WASHINGTON STATE BANK 0.6253% CITIZENS BANK MINNESOTA 0.6118% SOUTH STORY BANK AND TRUST 0.6094% MARION COUNTY STATE BANK 0.6058% PREMIER BANK 0.5933% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.5866% PRIMEBANK 0.5542% CASEY STATE BANK 0.5527% COMMUNITY BANK AND TRUST 0.5424% SOUTH OTTUMWA SAVINGS BANK 0.5387% FARMERS TRUST & SAVINGS BANK 0.5339% PEOPLES SAVINGS BANK 0.5264% FNB BANK 0.5196% THE BANK OF ELK RIVER 0.5172% HOME STATE BANK 0.5146% FREEDOMBANK 0.5143% IOWA STATE BANK 0.5072% CITY STATE BANK 0.5054% KERNDT BROTHERS SAVINGS BANK 0.4936% GRINNELL STATE BANK 0.4903% MIDWEST BANK 0.4898% TRUBANK/INDIANOLA 0.4814% LIBERTY NATIONAL BANK 0.4784% FIRST CENTRAL STATE BANK-DEWITT 0.4773% PSB CORPORATION 0.4772% WNB HOLDING COMPANY 0.4738% CENTRAL STATE BANK 0.4703% FIRST TRUST & SAVINGS BANK 0.4698% COMMUNITY STATE BANK 0.4589% RACCOON VALLEY BANK 0.4532% PROFINIUM, INC 0.4469% ROLLING HILLS BANK & TRUST 0.435% WAUKON STATE BANK 0.4266% FIRST STATE BANK 0.4259% CITIZENS FIRST NATIONAL BANK 0.4241% FIDELITY BANK & TRUST - SIGOURNEY 0.4192% CHEROKEE STATE BANK 0.4101% CLINTON NATIONAL BANK 0.3987% STATE BANK OF TOLEDO 0.3975% LIBERTYVILLE SAVINGS BANK 0.3958% CUSB BANK 0.3956% MY KIND OF BANK, NATIONAL ASSOCIATION 0.3946% OHNWARD BANK AND TRUST-CASCADE 0.3848% FIRST RESOURCE BANK 0.3798% FIRST STATE BANK SOUTHWEST 0.3713% AMERICAN STATE BANK 0.3696% BANKCHEROKEE 0.3681% SECURITY SAVINGS BANK (GOWRIE) 0.3669% AMERICAN STATE BANK 0.3658% HEARTLAND BANK 0.3644% AMERICAN BANK & TRUST COMPANY, NA 0.3627% WESTSIDE STATE BANK 0.36% PINE COUNTRY BANK 0.3596% SECURITY STATE BANK 0.355% FARMERS & MERCHANTS BANK & TRUST 0.3519% AMERICAN STATE BANK 0.3518% UNITED COMMUNITY BANK 0.3358% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.3302% CENTRAL STATE BANK 0.3269% LEIGHTON STATE BANK 0.3201% EARLHAM SAVINGS BANK 0.3151% FARMERS SAVINGS BANK 0.3121% BANK PLUS (SWEA CITY) 0.3087% CONNECTION BANK 0.3077% SAVINGS BANK PRIMGHAR-HARTLEY 0.3051% AMERICAN STATE BANK 0.3043% DEWITT BANK AND TRUST COMPANY 0.3023% AMES NATIONAL CORPORATION 0.3023% NSB BANK 0.3021% FIRST BANK HAMPTON 0.3019% FARMERS SAVINGS BANK 0.2994% FARMERS SAVINGS BANK 0.2874% WCF FINANCIAL BANK 0.283% GLENWOOD STATE BANK 0.2774% COLORADO BANK & TRUST 0.2754% IOWA STATE BANK 0.2749% PCSB BANK 0.2682% SECURITY BANK MINNESOTA 0.2659% MEDIAPOLIS SAVINGS BANK 0.2639% IOWA STATE BANK & TRUST CO 0.2625% AMES NATIONAL CORPORATION 0.2622% CEDAR VALLEY BANK & TRUST 0.2601% GUTHRIE COUNTY STATE BANK 0.2558% FAIRFAX STATE SAVINGS BANK 0.2558% CUSB BANK 0.2554% MAQUOKETA STATE BANK 0.2554% PINNACLE BANK 0.2553% LIBERTY NATIONAL BANK 0.2529% IOWA SAVINGS BANK 0.2519% BANK 0.2518% FARMERS STATE BANK 0.2487% LIBERTY TRUST AND SAVINGS BANK 0.2449% KEYSTONE SAVINGS BANK 0.2356% FIRST COMMUNITY BANK 0.2351% MAQUOKETA STATE BANK 0.2341% CHARTER BANK 0.2338% EAGLE ROCK BANK 0.2324% HARDIN COUNTY SAVINGS BANK 0.2316% UNITED COMMUNITY BANK 0.2306% COMMERCIAL SAVINGS BANK 0.2305% FEDERATION BANK 0.2286% TEMPLETON SVGS (MANNING) 0.2255% UNION STATE BANK 0.2238% IOWA TRUST AND SAVINGS BANK 0.2229% CITIZENS STATE BANK 0.2223% MALVERN BANK 0.2221% GLOBAL INNOVATIONS BANK 0.2194% COMMUNITY BANK 0.2176% PIONEER BANK 0.2162% BELLEVUE STATE BANK 0.2148% SECURITY STATE BANK (BURT) 0.214% ARCADIAN BANK 0.212% DANVILLE STATE SAVINGS BANK 0.211% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.2106% LIBERTY NATIONAL BANK 0.2098% FARMERS SAVINGS BANK & TRUST 0.2071% BRIDGE COMMUNITY BANK 0.2051% SECURITY TRUST & SAVINGS BANK 0.2016% LIBERTY NATIONAL BANK 0.1975% STATE SAVINGS BANK (BAXTER) 0.1845% BLUE GRASS SAVINGS BANK 0.1838% STATE SAVINGS BANK 0.1832% NORTHSTAR BANK 0.1824% COUNTRY BANCORPORATION 0.1809% HOME STATE BANK 0.1801% FNNB BANK 0.1762% CHELSEA SAVINGS BANK 0.175% SUCCESS BANK 0.1738% AMES NATIONAL CORPORATION 0.1709% AMES NATIONAL CORPORATION 0.1701% SECURITY STATE BANK 0.1656% UNITED BANK & TRUST COMPANY 0.1596% HARVEST BANK 0.1593% NEIGHBOR INSURANCE AGENCY 0.156% BARTN BANK GROUP 0.1547% MOUNT VERNON BANK AND TRUST CO. 0.1532% FARMERS TRUST & SAVINGS BANK (EARLING) 0.1531% IOWA STATE BANK 0.1504% ST ANSGAR STATE BANK 0.1491% AUDUBON STATE BANK 0.148% FARMERS SAVINGS BANK 0.1465% FIRST WHITNEY BANK & TRUST COMPANY 0.1465% FARMERS STATE BANK 0.1454% CITIZENS SAVINGS BANK 0.1453% BANK 1ST 0.1417% NEW ALBIN SAVINGS BANK 0.1414% FARMERS & MERCHANTS STATE BANK 0.1409% WEST IOWA BANK 0.1364% COUNTRY BANCORPORATION 0.1363% WADENA STATE BANK 0.1358% LIBERTY NATIONAL BANK 0.1346% LIBERTY NATIONAL BANK 0.133% LAURITZEN CORPORATION 0.1303% FREEDOM FINANCIAL BANK 0.1294% FIRST STATE BANK 0.1286% CITIZENS SAVINGS BANK 0.128% BANKWEST 0.1256% STATE BANK 0.124% CLEAR LAKE BANK & TRUST COMPANY 0.1195% IOWA BUSINESS GROWTH COMPANY 0.1195% LOGAN STATE BANK 0.1172% SOLON STATE BANK 0.117% SANBORN SAVINGS BANK 0.1087% EAGLE BANK 0.1074% COMMUNITY INSURANCE AGENCY CO 0.1049% HOME TRUST & SAVINGS BANK 0.1041% FIRST STATE BANK 0.1036% AMES NATIONAL CORPORATION 0.103% UNION STATE BANK 0.1015% STATE CENTRAL BANK 0.0999% LAKE REGION BANK 0.0982% ST CLAIR STATE BANK 0.0976% SLOAN STATE BANK 0.0955% FIRST NATIONAL BANK 0.0938% ADRIAN STATE BANK 0.0926% FARMERS & MERCHANTS SAVINGS BANK 0.0922% COMMUNITY BANK OWATONNA 0.0906% AMES NATIONAL CORPORATION 0.0901% CITIZENS STATE BANK OF WAVERLY 0.0895% MAYNARD SAVINGS BANK 0.0895% FARMERS TRUST & SAVINGS BANK 0.0893% BARTN BANK GROUP 0.0885% LIBERTY NATIONAL BANK 0.0876% DEFIANCE STATE BANK 0.0861% WATKINS SAVINGS BANK 0.0855% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.0853% HOME STATE BANK 0.0831% PEOPLES BANK 0.0822% COUNTRY BANCORPORATION 0.0783% COMMUNITY STATE BANK 0.0778% FIRST SECURITY STATE BANK 0.0768% AMERICAN TRUST AND SAVINGS BANK 0.0755% FROST STATE BANK 0.0745% FIRST HERITAGE BANK 0.0744% BREDA SAVINGS BANK 0.0733% CORNERSTONE BANK 0.071% FIRST SECURITY BANK 0.0656% LIBERTY NATIONAL BANK 0.0656% FIRST SECURITY BANK 0.0645% HERITAGE BANK (MARION) 0.0644% FIRST NATIONAL BANK OF MOOSE LAKE 0.0638% COUNTRY BANCORPORATION 0.0622% POCAHONTAS STATE BANK 0.0619% STATE SAVINGS BANK 0.0604% FARMERS STATE BANK 0.0595% TALEN INC 0.0573% COMMUNITY BANK OF OELWEIN 0.0552% FIRST TRUST & SAVINGS BANK 0.0537% WHITTEMORE BANCSHARES, INC. 0.052% WELCOME STATE BANK 0.0516% CORYDON STATE BANK 0.0512% FARMERS STATE BANK 0.0512% BARTN BANK GROUP 0.0508% FIRST NATIONAL BANK OF COLERAINE 0.0487% DECORAH BANK AND TRUST COMPANY 0.0482% THE STATE BANK 0.0481% FARMERS STATE BANK 0.0471% BARTN BANK GROUP 0.047% BROWN-HURST INSURANCE INC 0.0461% PEOPLES STATE BANK OF WELLS 0.0452% PALO SAVINGS BANK 0.0447% CITIZENS BANK MINNESOTA 0.0434% BENTON COUNTY STATE BANK 0.0423% TRI-VALLEY BANK - RANDOLPH 0.0411% COMMUNITY BANKERS OF IOWA 0.0379% DENTEL BANCORPORATION 0.0378% VERGAS STATE BANK 0.0364% MBT CORP 0.0357% INTEGRITY BANK PLUS 0.0336% FIRST NATIONAL BANK 0.0325% SECURITY STATE BANK OF WANAMINGO 0.0318% MAXWELL STATE BANK 0.0304% STATE BANK OF SCHALLER 0.0289% FIDELITY COMPANY 0.0286% IOWA MEDIATION SERVICE, INC. 0.0286% MONTEZUMA STATE BANK 0.0257% FIRST OF WAVERLY CORPORATION 0.0256% CITIZENS SAVINGS BANK 0.0229% FRANKLIN STATE BANK 0.0227% MINNESOTA FIRST CREDIT AND SAVINGS, INC. 0.0206% CHARTER BANK 0.0169% EXCHANGE STATE BANK - COLLINS 0.0168% AVAILA BANK 0.0159% PERENNIAL BANK 0.0152% HEARTLAND INSURANCE AGENCY INC 0.0149% LAKE REGION BANK 0.0137% ABSTRACT & TITLE SERVICES-BOONE COUNTY 0.0106% FIRST STATE BANK 0.0095% DYSART STATE BANK 0.0092% MADISON HOLDING COMPANY 0.0091% PRAIRIE VIEW BANKSHARES 0.009% GRADUATE SCHOOL OF BANKING 0.008% AMERICAN STATE BANK 0.0078% MIDWEST HERITAGE BANK 0.0044% ELGIN STATE BANK 0.0031% COUNTRY BANCORPORATION 0.002% LINCOLN BANCORP 0.0014% PART V, LINE 2 NORTHWEST BANK & TRUST COMPANY 0.0000% NORTHWEST BANK & TRUST COMPANY 0.0000% NORTHWEST BANK & TRUST COMPANY -0.0004%