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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VEBA TRUST FUNDING THE BENEFITS OF THE PLAN HAS APPLIED FOR AN EXEMPTION FROM THE INTERNAL REVENUE SERVICE FOR THE TRUST TO BE TAX-EXEMPT UNDER THE PROVISIONS OF SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE (IRC). THE INTERNAL REVENUE SERVICE HAS NOT RESPONDED TO THE APPLICATION AS OF DECEMBER 31, 2024. THE PLAN TRUSTEES BELIEVE THE PLAN IS OPERATING IN ACCORDANCE WITH THE PROVISIONS OF 501(C)(9) AND WILL FILE THE RELATED TAX RETURNS ACCORDINGLY. UNRELATED BUSINESS INCOME TAX, IF ANY, WOULD BE RECORDED AS AN ADMINISTRATIVE EXPENSE OF THE PLAN. NO FEDERAL OR STATE INCOME TAXES HAVE BEEN RECORDED IN THE FISCAL YEAR ENDING DECEMBER 31, 2024 FOR UNRELATED BUSINESS TAXABLE INCOME. IN ADDITION, THE PLAN AND THE TRUST ARE REQUIRED TO OPERATE IN CONFORMITY WITH THE IRC TO MAINTAIN THE TAX-EXEMPT STATUS OF THE TRUST. THE PLAN ADMINISTRATOR BELIEVES THAT THE PLAN IS BEING OPERATED IN COMPLIANCE WITH THE APPLICABLE REQUIREMENTS OF THE IRC AND, THEREFORE, BELIEVES THAT THE RELATED TRUST IS TAX-EXEMPT. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE INCOME 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 INTERNAL REVENUE SERVICE. THE PLAN IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY TAX PERIODS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc3">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>AMY MCDANIEL</PersonNm>
        <TitleTxt>TRUSTEE CHAIR</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>311384</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>85649</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>802</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>31281</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>17780</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>446896</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BARRY JACOBSEN</PersonNm>
        <TitleTxt>TRUSTEE TREASURER</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>362766</CompensationBasedOnRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>30494</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>14755</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>408015</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DANETTE KRAMER</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>320533</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>31771</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>3600</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>30569</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>15423</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>401896</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MIKE O'NEAL</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>281160</CompensationBasedOnRltdOrgsAmt>
        <OtherCompensationRltdOrgsAmt>4097</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>25869</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>26715</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>337841</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>MATT IVES</PersonNm>
        <TitleTxt>TRUSTEE SECRETARY</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>259379</CompensationBasedOnRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>21866</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>28676</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>309921</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>LYNN WOLD</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>256627</CompensationBasedOnRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>7956</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>27943</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>292526</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>BRENT FEICKERT</PersonNm>
        <TitleTxt>TRUSTEE</TitleTxt>
        <CompensationBasedOnRltdOrgsAmt>184493</CompensationBasedOnRltdOrgsAmt>
        <BonusRelatedOrganizationsAmt>525</BonusRelatedOrganizationsAmt>
        <OtherCompensationRltdOrgsAmt>90</OtherCompensationRltdOrgsAmt>
        <DeferredCompRltdOrgsAmt>17721</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsRltdOrgsAmt>20443</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationRltdOrgsAmt>223272</TotalCompensationRltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>UNDER THE TRUST AGREEMENT, EACH PARTICIPATING HOSPITAL SHALL APPOINT ONE INDIVIDUAL TO SERVE AS A VOTING TRUSTEE ON THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH YEAR BEFORE THE FINAL VERSION OF THE TRUST'S ANNUAL INFORMATION RETURN ON FORM 990 IS FILED WITH THE INTERNAL REVENUE SERVICE, THE CHAIR OF RURAL IOWA COMMUNITY HEALTH ALLIANCE BENEFITS TRUST SHALL DISTRIBUTE OR CAUSE TO BE DISTRIBUTED TO EACH TRUSTEE A COPY OF THE TRUST'S FORM 990, COMPLETE WITH ALL SCHEDULES AND ATTACHMENTS TO BE FILED. DISTRIBUTION MAY BE MADE IN PAPER OR ELECTRONIC FORM, OR BY PROVIDING THE TRUSTEES WITH A PASSWORD- PROTECTED WEBSITE ON WHICH THE ENTIRE FORM 990 CAN BE VIEWED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH TRUSTEE AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, AND C. HAS AGREED TO COMPLY WITH THE POLICY. IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, AN INTERESTED PERSON MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE BOARD OF TRUSTEES AND MEMBERS OF COMMITTEES CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT. AFTER DISCLOSURE OF THE FINANCIAL INTEREST AND ALL MATERIAL FACTS, AND AFTER ANY DISCUSSION WITH THE INTERESTED PERSON, HE/SHE SHALL LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE THE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMEBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. IF A MORE ADVANTAGEOUS TRANSACTION OR ARRANGEMENT IS NOT REASONABLY POSSIBLE UNDER CIRCUMSTANCES NOT PRODUCING A CONFLICT OF INTEREST, THE GOVERNING BOARD OR COMMITTEE SHALL DETERMINE BY MAJORITY VOTE OF THE DISINTERESTED TRUSTEES WHETHER THE TRANSACTION OR ARRANGEMENT IS IN THE ORGANIZATION'S BEST INTEREST, FOR ITS OWN BENEFIT, AND WHETHER IT IS FAIR AND REASONABLE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER CONTRIBUTIONS 731,260</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>MONTGOMERY COUNTY MEMORIAL HOSPITAL</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>KEOKUK COUNTY HOSPITAL AND CLINICS</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>JEFFERSON COUNTY HEALTH CENTER</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>DELAWARE COUNTY MEMORIAL HOSPITAL</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>IOWA SPECIALTY HOSPITAL - CLARION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>SHELBY COUNTY CHRIS A MYRTUE MEMOR</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>IAL HOSPITAL</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>IDA COUNTY IOWA COMMUNITY HOSPITAL</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>BURGESS HEALTH CENTER</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>RURAL IOWA COMMUNITY HEALTH ALLIANC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>1600 DIAMOND ST</AddressLine1Txt>
          <CityNm>ONAWA</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51040</ZIPCd>
        </USAddress>
        <EIN>812429780</EIN>
        <PrimaryActivitiesTxt>PLAN SPONS</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C CORP</EntityTypeTxt>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>true</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>true</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>PART II &amp; IV, IDENTIFICATION OF RELATED ORGANIZATIONS: NAME OF RELATED ORGANIZATION: RURAL IOWA COMMUNITY HEALTH ALLIANCE, INC. PRIMARY ACTIVITY: PLAN ADMINISTRATION NAME OF RELATED ORGANIZATION: SHELBY COUNTY CHRIS A. MYRTUE MEMORIAL HOSPITAL NAME OF RELATED ORGANIZATION: IDA COUNTY IOWA COMMUNITY HOSPITAL INC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleR>
  </ReturnData>
</Return>