2025-10-08T07:57:24-05:00 2024-12-31 861065772 DELOITTE TAX LLP 50 SOUTH SIXTH STREET SUITE 2800 MINNEAPOLIS MN 55402 990 2024-01-01 421122086 IOWA BANKERS BENEFIT PLAN IOWA 5152864300 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 501316200 CHAD J ELLSWORTH CHIEF ADMIN OFFICER (IBIS) 5152864300 2025-10-08 1 1 ANNA KOLAKALURI P01275237 6123974000 2024 2025-03-06 01:10:19Z CHAD J ELLSWORTH 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 501316200 191499603 0 X N/A X 1978 IA PROVIDE HEALTH & WELFARE BENEFITS TO EMPLOYEES OF PARTICIPATING EMPLOYERS. 8 8 0 0 4174554 3435079 0 0 164443535 160933972 2147798 4174554 0 0 166591333 165108526 0 0 140877471 131214867 0 0 0 0 0 7323350 7919646 148200821 139134513 18390512 25974013 101059666 125737652 24341486 19403701 76718180 106333951 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 8 8 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 501316200 X BRAD BECKER 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 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 JENNIFER HANSON TRUSTEE 1.00 0.00 X 0 0 0 CHAD ELLSWORTH CHIEF ADMIN OFFICER (IBIS) 5.00 40.00 X 0 405064 68945 0 405064 68945 0 0 1 0 WELLMARK BLUE CROSS & BLUE SHEILD PO BOX 9232 DES MOINES IA 50306 CLAIM PROCESSING 5737536 DELTA DENTAL PO BOX 9000 JOHNSTON IA 50131 CLAIM PROCESSING 402141 2 PREMIUM CONTRIBUTIONS 900001 160933972 160933972 160933972 3963577 3963577 26602054 26391077 210977 210977 210977 165108526 160933972 4174554 0 131214867 10345 219934 6354523 FEDERAL INCOME TAX 1183045 STATE INCOME TAX 150029 MISCELLANEOUS EXPENSE 1770 139134513 48005 750470 36816993 36878722 7011778 3806418 57182890 84302042 101059666 125737652 4859744 179670 19481742 19224031 24341486 19403701 X 0 25974013 0 0 76718180 80359938 76718180 106333951 101059666 125737652 25974013 3641758 0 X 0 1 X 1 0 0 IBNR CLAIM RESERVE LIABILITY 10400000 PREMIUMS COLLECTED IN ADVANCE 8824031 19224031 X 168750284 3641758 3641758 165108526 0 165108526 139134513 0 139134513 0 139134513 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 INTEREST AND DIVIDEND INCOME 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, 2024 AND 2023, RESPECTIVELY, THE PLAN PAID $1,382,516 AND $1,174,336 FOR TAXES GENERATED BY UNRELATED BUSINESS TAXABLE INCOME. AS OF DECEMBER 31, 2024 AND 2023, RESPECTIVELY, THE PLAN HAS A RECEIVABLE FOR $89,214 AND $39,772 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 2021. 0 1 0 CHAD ELLSWORTH CHIEF ADMIN OFFICER (IBIS) 0 335981 0 62559 0 6524 0 40278 0 28667 0 474009 0 0 PART I, LINE 3 THE ORGANIZATION RELIES UPON THE METHOD USED BY THE RELATED ORGANIZATION TO DETERMINE COMPENSATION. PART I, LINE 4B CHAD ELLSWORTH PARTICIPATED IN A NON-QUALIFIED PENSION RESTORATION 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, CONFLICTS 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 (312) 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 50131 N/A 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 (312) 8901 NORTHPARK DRIVE PO BOX 6200 JOHNSTON IA 50131 N/A 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 2064998 FMV IOWA BANKERS MORTGAGE CORPORATION S 1632850 FMV SEE PART VII PART V, LINE 2 THE FOLLOWING INSTITUTIONS WERE THE CONTRIBUTING EMPLOYERS TO THE IOWA BANKERS BENEFIT PLAN DURING 2024 AND THEY CONTRIBUTED THE PERCENTAGES AS LISTED BELOW: ITS, INC. 5.5175% CENTRAL BANK 2.3898% UNITED BANK OF IOWA 2.2682% FIDELITY BANK & TRUST 2.2379% LINCOLN BANCORP 1.9169% CBI BANK & TRUST 1.6843% FIRST CITIZENS BANK-MASON CITY 1.6681% WEST BANK 1.5174% AVAILA BANK 1.4748% SECURITY NATIONAL BANK 1.4616% IOWA BANKERS INSURANCE & SERVICES INC 1.3011% HOME FEDERAL SAVINGS BANK 1.1525% PEOPLES STATE BANK 1.1222% FIRST SECURITY BANK & TRUST CO. 1.1122% PEOPLES BANK 1.1092% FARMERS STATE BANK 1.1082% IOWA BANKERS MORTGAGE CORPORATION 1.0314% BANK MIDWEST (OKOBOJI) 1.0270% BANKIOWA 0.9744% OAKLAND FINANCIAL SERVICES INC 0.9346% AMES NATIONAL CORPORATION 0.8954% MANUFACTURERS BANK & TRUST 0.8936% GNB BANK 0.8631% AMERICAN STATE BANK 0.8490% TWO RIVERS FINANCIAL GROUP 0.8364% FARMERS STATE CORP/UNITED PRAIRIE BANK 0.8310% IOWA STATE BANK 0.8159% SECURITY SAVINGS BANK 0.7534% MIDSTATES BANK, NA 0.7149% FINLAYSON BANCSHARES DBA NORTHVIEW BANK 0.7138% FIRST NATIONAL BANK OF BEMIDJI 0.6683% CITIZENS STATE BANK 0.6616% FARMERS TRUST & SAVINGS BANK 0.6584% IOWA TRUST & SAVINGS BANK 0.6582% HERITAGE BANK NA 0.6556% PILOT GROVE SAVINGS BANK 0.6548% COMMUNITY SAVINGS BANK 0.6431% NORTHERN STATE BANK OF THIEF RIVER FALLS 0.6299% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.6291% FNB BANK 0.6014% FIRST IOWA STATE BANK 0.5978% CAPRA BANK 0.5892% CLEAR LAKE BANK & TRUST COMPANY 0.5733% WASHINGTON STATE BANK 0.5732% CITIZENS BANK MINNESOTA 0.5729% MARION COUNTY STATE BANK 0.5613% SOUTH STORY BANK AND TRUST 0.5542% PREMIER BANK 0.5451% SOUTH OTTUMWA SAVINGS BANK 0.5419% COMMUNITY BANK AND TRUST 0.5405% FREEDOMBANK 0.5154% CASEY STATE BANK 0.5122% GRINNELL STATE BANK 0.5019% FARMERS TRUST & SAVINGS BANK 0.5000% IOWA STATE BANK 0.4975% PRIMEBANK 0.4939% TRUBANK/INDIANOLA 0.4849% CITY STATE BANK 0.4832% HOME STATE BANK 0.4764% THE BANK OF ELK RIVER 0.4697% WNB HOLDING COMPANY 0.4573% KERNDT BROTHERS SAVINGS BANK 0.4513% PEOPLES SAVINGS BANK 0.4422% FIRST TRUST & SAVINGS BANK 0.4401% PROFINIUM, INC 0.4381% RACCOON VALLEY BANK 0.4318% WAUKON STATE BANK 0.4311% MIDWEST BANK 0.4290% FIRST CENTRAL STATE BANK-DEWITT 0.4256% LIBERTY NATIONAL BANK 0.4233% CLINTON NATIONAL BANK 0.4174% COMMUNITY STATE BANK 0.4147% ROLLING HILLS BANK & TRUST 0.4127% CENTRAL STATE BANK 0.4126% COUNTY BANK 0.3980% CHEROKEE STATE BANK 0.3978% STATE BANK OF TOLEDO 0.3801% LIBERTYVILLE SAVINGS BANK 0.3698% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.3688% CITIZENS FIRST NATIONAL BANK 0.3666% FARMERS & MERCHANTS BANK & TRUST 0.3635% OHNWARD BANK AND TRUST-CASCADE 0.3624% SECURITY SAVINGS BANK (GOWRIE) 0.3614% AMERICAN STATE BANK 0.3562% EARLHAM SAVINGS BANK 0.3554% FIRST STATE BANK 0.3540% HEARTLAND BANK 0.3532% FIRST STATE BANK SOUTHWEST 0.3531% BANKCHEROKEE 0.3521% AMERICAN STATE BANK 0.3479% CUSB BANK 0.3428% WESTSIDE STATE BANK 0.3425% FIRST NATIONAL BANK OF HENNING 0.3383% AMERICAN STATE BANK 0.3383% NSB BANK 0.3372% AMERICAN BANK & TRUST COMPANY, NA 0.3311% PCSB BANK 0.3310% CENTRAL STATE BANK 0.3294% SECURITY STATE BANK 0.3250% SAVINGS BANK PRIMGHAR-HARTLEY 0.3172% FIRST RESOURCE BANK 0.3114% AMES NATIONAL CORPORATION 0.3108% UNITED COMMUNITY BANK 0.3063% FARMERS SAVINGS BANK 0.3022% AMERICAN STATE BANK 0.2969% FIRST BANK HAMPTON 0.2968% FARMERS SAVINGS BANK 0.2959% LEIGHTON STATE BANK 0.2928% FAIRFAX STATE SAVINGS BANK 0.2811% CONNECTION BANK 0.2796% DEWITT BANK AND TRUST COMPANY 0.2769% FARMERS SAVINGS BANK 0.2768% BANK PLUS (SWEA CITY) 0.2738% SECURITY BANK MINNESOTA 0.2651% GLENWOOD STATE BANK 0.2622% IOWA STATE BANK 0.2594% WCF FINANCIAL BANK 0.2574% FEDERATION BANK 0.2542% MAQUOKETA STATE BANK 0.2485% HOW-WINN DEVELOPMENT 0.2438% IOWA STATE BANK & TRUST CO 0.2432% BELLEVUE STATE BANK 0.2429% CEDAR VALLEY BANK & TRUST 0.2404% BANK 0.2400% LIBERTY TRUST AND SAVINGS BANK 0.2381% MEDIAPOLIS SAVINGS BANK 0.2380% MAQUOKETA STATE BANK 0.2370% FARMERS STATE BANK 0.2364% PINE COUNTRY BANK 0.2336% LIBERTY NATIONAL BANK 0.2327% GUTHRIE COUNTY STATE BANK 0.2303% FIRST COMMUNITY BANK 0.2288% KEYSTONE SAVINGS BANK 0.2282% FARMERS SAVINGS BANK & TRUST 0.2275% SECURITY TRUST & SAVINGS BANK 0.2266% NORTHWEST BANK & TRUST COMPANY 0.2257% COLORADO BANK & TRUST 0.2256% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.2250% COMMUNITY BANK 0.2247% MALVERN BANK 0.2246% IOWA SAVINGS BANK 0.2235% TEMPLETON SAVINGS BANK 0.2231% COMMERCIAL SAVINGS BANK 0.2212% CHARTER BANK 0.2198% AMES NATIONAL CORPORATION 0.2185% UNITED COMMUNITY BANK 0.2182% LIBERTY NATIONAL BANK 0.2156% PINNACLE BANK 0.2138% IOWA TRUST AND SAVINGS BANK 0.2135% ARCADIAN BANK 0.2126% SECURITY STATE BANK (BURT) 0.2118% PIONEER BANK 0.2108% STATE SAVINGS BANK (BAXTER) 0.2035% HARDIN COUNTY SAVINGS BANK 0.2032% NORTHSTAR BANK 0.2006% GLOBAL INNOVATIONS BANK 0.1980% BRIDGE COMMUNITY BANK 0.1969% EAGLE ROCK BANK 0.1969% AMES NATIONAL CORPORATION 0.1883% LIBERTY NATIONAL BANK 0.1879% PSB CORPORATION 0.1857% CITIZENS STATE BANK 0.1806% DANVILLE STATE SAVINGS BANK 0.1799% AMES NATIONAL CORPORATION 0.1794% PSB CORPORATION 0.1776% STATE SAVINGS BANK 0.1737% HOME STATE BANK 0.1650% CHELSEA SAVINGS BANK 0.1626% COUNTRY BANCORPORATION 0.1622% SUCCESS BANK 0.1607% SECURITY STATE BANK 0.1533% BARTN BANK GROUP 0.1525% IOWA STATE BANK 0.1522% BLUE GRASS SAVINGS BANK 0.1518% UNION STATE BANK 0.1501% NEIGHBOR INSURANCE AGENCY 0.1496% FIRST STATE BANK 0.1493% MOUNT VERNON BANK AND TRUST CO. 0.1489% HARVEST BANK 0.1440% BANK 1ST 0.1436% FARMERS TRUST & SAVINGS BANK (EARLING) 0.1419% FARMERS SAVINGS BANK 0.1400% UNITED BANK & TRUST COMPANY 0.1394% ST ANSGAR STATE BANK 0.1377% FIRST WHITNEY BANK & TRUST COMPANY 0.1369% FNNB BANK 0.1352% WADENA STATE BANK 0.1317% LIBERTY NATIONAL BANK 0.1315% LAURITZEN CORPORATION 0.1298% CITIZENS SAVINGS BANK 0.1284% FARMERS STATE BANK 0.1281% AUDUBON STATE BANK 0.1263% WEST IOWA BANK 0.1255% COUNTRY BANCORPORATION 0.1250% CITIZENS SAVINGS BANK 0.1226% PIONEER HERITAGE INSURANCE, LLC 0.1226% LIBERTY NATIONAL BANK 0.1225% STATE BANK 0.1194% NEW ALBIN SAVINGS BANK 0.1193% SOLON STATE BANK 0.1166% 1ST UNITED BANK 0.1161% FREEDOM FINANCIAL BANK 0.1143% LAKE REGION BANK 0.1125% FARMERS & MERCHANTS STATE BANK 0.1122% AMES NATIONAL CORPORATION 0.1120% IOWA BUSINESS GROWTH COMPANY 0.1110% NORTHWEST BANK & TRUST COMPANY 0.1100% LOGAN STATE BANK 0.1089% DEFIANCE STATE BANK 0.1053% FIRST STATE BANK 0.1044% COMMUNITY INSURANCE AGENCY CO 0.1035% BANKWEST 0.1027% TREYNOR BANCSHARES DBA TS BANKING GROUP 0.1002% HOME TRUST & SAVINGS BANK 0.0956% ADRIAN STATE BANK 0.0954% CITIZENS STATE BANK OF WAVERLY 0.0925% ST CLAIR STATE BANK 0.0922% EAGLE BANK 0.0900% FIRST NATIONAL BANK OF COLERAINE 0.0891% FIRST NATIONAL BANK 0.0888% SANBORN SAVINGS BANK 0.0883% BARTN BANK GROUP 0.0880% UNION STATE BANK 0.0878% SLOAN STATE BANK 0.0872% COMMUNITY BANK OWATONNA 0.0867% AMES NATIONAL CORPORATION 0.0843% BARTN BANK GROUP 0.0843% IOWA STATE BANK 0.0840% FARMERS & MERCHANTS SAVINGS BANK 0.0813% WATKINS SAVINGS BANK 0.0812% MAYNARD SAVINGS BANK 0.0806% AMERICAN TRUST AND SAVINGS BANK 0.0800% FIRST TRUST & SAVINGS BANK 0.0797% STATE CENTRAL BANK 0.0785% FIRST NATIONAL BANK OF MOOSE LAKE 0.0780% LIBERTY NATIONAL BANK 0.0779% COUNTRY BANCORPORATION 0.0774% FARMERS TRUST & SAVINGS BANK 0.0772% FIRST SECURITY STATE BANK 0.0753% COMMUNITY STATE BANK 0.0741% HOME STATE BANK 0.0734% HERITAGE BANK (MARION) 0.0712% BREDA SAVINGS BANK 0.0703% FROST STATE BANK 0.0700% CORNERSTONE BANK 0.0690% PEOPLES BANK 0.0681% WAYLAND STATE BANK (MT PLEASANT) 0.0680% PSB CORPORATION 0.0676% FRANKLIN STATE BANK 0.0661% FIRST HERITAGE BANK 0.0657% EXCHANGE STATE BANK 0.0656% FIRST SECURITY BANK 0.0635% POCAHONTAS STATE BANK 0.0605% LIBERTY NATIONAL BANK 0.0600% COMMUNITY BANK OF OELWEIN 0.0599% FARMERS STATE BANK 0.0584% COUNTRY BANCORPORATION 0.0577% STATE SAVINGS BANK 0.0569% ELGIN STATE BANK 0.0562% TALEN INC 0.0538% CORYDON STATE BANK 0.0534% BARTN BANK GROUP 0.0531% FIRST SECURITY BANK 0.0530% THE STATE BANK 0.0526% BROWN-HURST INSURANCE INC 0.0509% INTEGRITY BANK PLUS 0.0494% WHITTEMORE BANCSHARES, INC. 0.0489% PALO SAVINGS BANK 0.0459% STATE BANK OF SCHALLER 0.0459% DECORAH BANK AND TRUST COMPANY 0.0431% BENTON COUNTY STATE BANK 0.0426% WELCOME STATE BANK 0.0425% COMMUNITY BANKERS OF IOWA 0.0406% FIDELITY COMPANY 0.0405% PEOPLES STATE BANK OF WELLS 0.0404% FARMERS STATE BANK 0.0400% DENTEL BANCORPORATION 0.0398% CITIZENS BANK MINNESOTA 0.0387% SECURITY STATE BANK OF WANAMINGO 0.0363% FARMERS STATE BANK 0.0358% VERGAS STATE BANK 0.0336% MBT CORP 0.0336% FIRST NATIONAL BANK 0.0306% TRI-VALLEY BANK - RANDOLPH 0.0290% CITIZENS SAVINGS BANK 0.0269% MAXWELL STATE BANK 0.0268% PART V, LINE 2 IOWA MEDIATION SERVICE, INC. 0.0265% FIRST OF WAVERLY CORPORATION 0.0262% MONTEZUMA STATE BANK 0.0243% NORTHWEST BANK & TRUST COMPANY 0.0230% MINNESOTA FIRST CREDIT AND SAVINGS, INC. 0.0228% EXCHANGE STATE BANK - COLLINS 0.0218% DYSART STATE BANK 0.0218% LAKE REGION BANK 0.0163% NORTHWEST BANK & TRUST COMPANY 0.0160% CHARTER BANK 0.0160% BARON CORPORATION 0.0157% HEARTLAND INSURANCE AGENCY INC 0.0138% ABSTRACT & TITLE SERVICES-BOONE COUNTY 0.0122% PERENNIAL BANK 0.0116% PRAIRIE VIEW BANKSHARES 0.0109% FIRST STATE BANK 0.0087% MADISON HOLDING COMPANY 0.0087% GRADUATE SCHOOL OF BANKING 0.0074% MIDWEST HERITAGE BANK 0.0049% NORTHWEST BANK & TRUST COMPANY 0.0041% AVAILA BANK 0.0033% COUNTRY BANCORPORATION 0.0024% INTERSTATE FEDERAL S & L ASSOC 0.0012% STATE BANK OF BROOKS 0.0010% FIRST NATIONAL BANK 0.0010% COUNTRY BANCORPORATION 0.0009%