| The Finway Group, LLC | 42-1468222 | W. Des Moines | 19 |
| Lee Enterprises, Inc. | 42-0823980 | Davenport | 11 |
| Northwest Financial Corp. | 42-1325482 | Spencer | 10 |
| Farmers Mutual Hail Insurance Company of Iowa | 42-0245840 | West Des Moines | 9 |
| Von Maur Inc | 42-0465860 | Davenport | 9 |
| The Iowa Clinic, P.C. | 42-1420077 | West Des Moines | 9 |
| Transamerica Corporation | 42-1484983 | Cedar Rapids | 9 |
| Landus Cooperative | 42-0243650 | Des Moines | 8 |
| Mason City Clinic | 42-1009288 | Mason City | 8 |
| Jim Hawk Truck Trailers, Inc. | 42-1022818 | Council Bluffs | 8 |
| Blue Stone Therapy, Inc. | 84-1787423 | Urbandale | 8 |
| Act Education Corp. | 99-1938691 | Iowa City | 8 |
| Principal Life Insurance Company | 42-0127290 | Des Moines | 7 |
| Impactlife | 42-0859501 | Davenport | 7 |
| Employee Owned Brands, Inc. | 42-0990485 | Fairfield | 7 |
| Musco Corporation | 42-1107452 | Oskaloosa | 7 |
| Childserve, Inc. | 42-1271420 | Johnston | 7 |
| Iowa Plains Signing, Inc. | 42-1501734 | Slater | 7 |
| Siegwerk USA Inc | 20-0394122 | Des Moines | 6 |
| Central Stone Co. | 36-1489597 | Davenport | 6 |
| Riverstone Group Inc. | 36-1494995 | Davenport | 6 |
| Ora Orthopedics, PC | 36-2691642 | Bettendorf | 6 |
| Amana Society | 42-0112280 | Amana | 6 |
| Pharmacists Mutual Insurance Company | 42-0223390 | Algona | 6 |
| Hni Corporation | 42-0617510 | Muscatine | 6 |
| Des Moines University Osteopathic Medical Center | 42-0730347 | West Des Moines | 6 |
| Dordt University | 42-0772559 | Sioux Center | 6 |
| One Vision | 42-0953968 | Clear Lake | 6 |
| Bodensteiner Implement Co., Inc. | 42-1015155 | Elkader | 6 |
| Theisen Supply, Inc. | 42-1286174 | Dubuque | 6 |
| Danfoss Power Solutions US Company | 42-1345015 | Ames | 6 |
| Ag Express Electronics, Inc. | 42-1377440 | Des Moines | 6 |
| The Wittern Group | 42-1414494 | Clive | 6 |
| Ag Leader Technology, Inc. | 42-1449254 | Ames | 6 |
| Alfagomma America, Inc. | 42-1570390 | Burlington | 6 |
| Waldorf Acquisition, LLC | 92-0508819 | Forest City | 6 |
| Accu-Mold, LLC | 20-5688630 | Ankeny | 5 |
| Knox County Stone Co. Inc. | 36-2199403 | Davenport | 5 |
| Iowa Interstate Railroad LLC | 36-3304791 | Cedar Rapids | 5 |
| Wilson Trailer Long Term Disability Plan | 42-0603090 | Sioux City | 5 |
| Bruening Rock Products, Inc. | 42-0632195 | Decorah | 5 |
| Cherokee Regional Medical Center | 42-0707096 | Cherokee | 5 |
| Burgess Health Center | 42-0859940 | Onawa | 5 |
| Geater Machining & Manufacturing Co | 42-0885471 | Independence | 5 |
| Dyersville Ready Mix | 42-0938288 | Dyersville | 5 |
| Security National Corporation | 42-0943329 | Sioux City | 5 |
| Nishna Productions, Inc. | 42-1025042 | Shenandoah | 5 |
| Cemen Tech, Inc. | 42-1067453 | Indianola | 5 |
| Its, Inc. | 42-1171146 | Johnston | 5 |
| Midwestone Financial Group Inc | 42-1206172 | Iowa City | 5 |
| Wright Service Corp. | 42-1206493 | West Des Moines | 5 |
| Universal Pediatric Services, Inc. | 42-1251522 | Urbandale | 5 |
| Rosenboom Machine & Tool, Inc. | 42-1258906 | Sheldon | 5 |
| On With Life, Inc. | 42-1308032 | Ankeny | 5 |
| Timberline Manufacturing Company | 42-1432196 | Marion | 5 |
| PF Services, LLC | 42-1482334 | Emmetsburg | 5 |
| LDJ Manufacturing, Inc. | 42-1505338 | Pella | 5 |
| Principal Financial Group, Inc. | 42-1520346 | Des Moines | 5 |
| Le Claire Investments Inc. | 42-6077061 | Davenport | 5 |
| Bussen Quarries Inc. | 43-0202450 | Davenport | 5 |
| H. Trautman Quarry Inc. | 43-0899448 | Davenport | 5 |
| Viacore Solutions, LLC | 46-1527427 | West Des Moines | 5 |
| WDC Acquisition LLC | 82-4907031 | Creston | 5 |
| Revology, Inc. | 87-3441512 | Iowa City | 5 |
| Roquette America, Inc. | 13-3010351 | Keokuk | 4 |
| Van Maanen Electric, Inc. | 20-0582593 | Newton | 4 |
| Igd Industries, Inc. | 20-3947215 | Cedar Rapids | 4 |
| Eichelberger Farms, Inc. | 39-1870144 | Wayland | 4 |
| Bank Midwest | 41-0256760 | Okoboji | 4 |
| Anderson Erickson Dairy Co. | 42-0115611 | Des Moines | 4 |
| First Cooperative Association | 42-0243900 | Cherokee | 4 |
| HY-Vee, Inc. | 42-0325638 | West Des Moines | 4 |
| Morrison Brothers Company | 42-0425010 | Dubuque | 4 |
| Thombert, Inc. | 42-0670188 | Newton | 4 |
| Dupaco Community Credit Union | 42-0674206 | Dubuque | 4 |
| University of Dubuque | 42-0680323 | Dubuque | 4 |
| Trustees of Grinnell College | 42-0680387 | Grinnell | 4 |
| Mercy Hospital | 42-0680391 | Iowa City | 4 |
| Morningside University Defined 401(a) | 42-0680400 | Sioux City | 4 |
| Barton Solvents, Inc. | 42-0683217 | Des Moines | 4 |
| Mercy Medical Center | 42-0698295 | Cedar Rapids | 4 |
| Graceland University | 42-0707114 | Lamoni | 4 |
| Sears Manufacturing Company | 42-0712643 | Davenport | 4 |
| RSM US LLP | 42-0714325 | Davenport | 4 |
| Altorfer Inc | 42-0788540 | Cedar Rapids | 4 |
| United Contractors, Inc. | 42-0822018 | Johnston | 4 |
| Goodwill Industries of NE Iowa, Inc. | 42-0839399 | Waterloo | 4 |
| Van Diest Supply Company | 42-0934178 | Webster City | 4 |
| Comprehensive Systems, Inc. | 42-0951695 | Charles City | 4 |
| Beisser's, Inc. | 42-0985105 | Grimes | 4 |
| Engineered Seal Products, Inc. | 42-0993797 | Cedar Rapids | 4 |
| Four Oaks Family and Children Services | 42-0998726 | Cedar Rapids | 4 |
| Community Health Care, Inc | 42-1060724 | Davenport | 4 |
| Lynch Livestock, Inc | 42-1081789 | Waucoma | 4 |
| Medical Associates Clinic | 42-1115442 | Dubuque | 4 |
| Nyemaster Goode, P.C. | 42-1154516 | Des Moines | 4 |
| Eye Surgeons Associates, P.C. | 42-1160748 | Bettendorf | 4 |
| Keane Thummel Trucking, Inc. | 42-1202487 | New Market | 4 |
| Two Rivers Financial Group Inc. | 42-1337121 | Burlington | 4 |
| Cedar Valley Medical Specialists, P.C. | 42-1417307 | Waterloo | 4 |
| Midamerican Energy Company | 42-1425214 | Des Moines | 4 |
| Iowa Health System | 42-1435199 | West Des Moines | 4 |
| Orchard Place | 42-1463736 | Des Moines | 4 |
| Truenorth Companies, L.C. | 42-1513015 | Cedar Rapids | 4 |
| Viacore Solutions, LLC | 47-1527427 | West Des Moines | 4 |
| Woodruff Construction, Inc. | 76-0721180 | Fort Dodge | 4 |
| Sivyer Steel Castings LLC | 83-0879341 | Bettendorf | 4 |
| PB Leiner USA Corp. | 06-1063155 | Davenport | 3 |
| CDS Global, Inc. | 13-3127783 | Des Moines | 3 |
| Medone, L.C. | 26-1769761 | Dubuque | 3 |
| Oel Construction Services Inc | 26-4461446 | Steamboat Rock | 3 |
| Iowa Home Care, LLC | 27-0084601 | West Des Moines | 3 |
| Alliance Construction Group, LLC | 27-1495672 | Urbandale | 3 |
| Wesleylife | 30-0577845 | Johnston | 3 |
| JMF Company | 36-2653677 | Bettendorf | 3 |
| Manning Regional Healthcare Center | 39-1902797 | Manning | 3 |
| Igd Industries LLC | 39-3976355 | Cedar Rapids | 3 |
| Midwest Family Mutual Insurance Company | 41-0417260 | Urbandale | 3 |
| Raining Rose, Inc. | 41-2074529 | Cedar Rapids | 3 |
| Mid Iowa Coop | 42-0131810 | Beaman | 3 |
| Five Star Cooperative | 42-0179380 | New Hampton | 3 |
| Collins Community Credit Union | 42-0190489 | Cedar Rapids | 3 |
| Cottingham and Butler Insurance Services, Inc. | 42-0198040 | Dubuque | 3 |
| Employers Mutual Casualty Company | 42-0234980 | Des Moines | 3 |
| Farmers Cooperative Society | 42-0243080 | Sioux Center | 3 |
| Hawkeye Mutual Insurance Assoc | 42-0245800 | Newton | 3 |
| Grinnell Mutual Reinsurance Company, Si | 42-0245990 | Grinnell | 3 |
| M.A. Ford Mfg. Co., Inc. | 42-0257081 | Davenport | 3 |
| Folience, Inc. | 42-0269570 | Cedar Rapids | 3 |
| Hills Bank & Trust Company | 42-0310580 | North Liberty | 3 |
| Iowa Farm Bureau Federation and Affiliated Companies | 42-0331840 | West Des Moines | 3 |
| Imt Insurance Company | 42-0333150 | West Des Moines | 3 |
| Klauer Manufacturing Company | 42-0360600 | Dubuque | 3 |
| Lisle Corporation | 42-0382150 | Clarinda | 3 |
| Marshalltown Company | 42-0397040 | Marshalltown | 3 |
| Schimberg Co. | 42-0509630 | Cedar Rapids | 3 |
| Decorah Bank & Trust Company | 42-0515840 | Decorah | 3 |
| Woodward Communications, Inc. | 42-0559640 | Dubuque | 3 |
| WCF Financial Bank | 42-0589948 | Webster City | 3 |
| United Fire & Casualty Company | 42-0644327 | Cedar Rapids | 3 |
| The Vernon Company | 42-0649215 | Newton | 3 |
| Henkel Construction Company | 42-0654148 | Mason City | 3 |
| Eastern Star Masonic Home | 42-0680363 | Boone | 3 |
| Drake University | 42-0680460 | Des Moines | 3 |
| Metalcraft, Inc. | 42-0705482 | Mason City | 3 |
| CRST, the Transportation Solution, Inc. | 42-0750182 | Cedar Rapids | 3 |
| Hawkeye Cooperative Company C/O Farmers Win Coop | 42-0782088 | Fredericksburg | 3 |
| Bomgaars Supply, Inc. | 42-0795588 | Sioux City | 3 |
| Link Associates | 42-0815363 | West Des Moines | 3 |
| D. C. Taylor Co. | 42-0839633 | Cedar Rapids | 3 |
| Intermediaryed | 42-0841485 | Mount Vernon | 3 |
| Midwest Wheel Companies, Inc. | 42-0842439 | Des Moines | 3 |
| Shaw Electric, Inc. | 42-0843255 | Davenport | 3 |
| Hertz Associates Ltd | 42-0867198 | Nevada | 3 |
| State Steel Supply Co. | 42-0872471 | Sioux City | 3 |
| Christian Retirement Homes, Inc. | 42-0897875 | Davenport | 3 |
| Ohnward Bancshares, Inc. | 42-0933516 | Maquoketa | 3 |
| Casey's General Stores, Inc | 42-0935283 | Ankeny | 3 |
| Henning Construction Company | 42-0936661 | Johnston | 3 |
| Empowering Abilities | 42-0947868 | Davenport | 3 |
| Des Moines Orthopaedic Surgeons, P.C. | 42-0984558 | West Des Moines | 3 |
| C.R. Pharmacy Services, Inc. | 42-0985270 | Cedar Rapids | 3 |
| Iowa Civil Contracting, Inc. | 42-0989684 | Victor | 3 |
| Telligen | 42-0992483 | West Des Moines | 3 |
| Stateline Cooperative | 42-1023410 | Burt | 3 |
| Croell, Inc | 42-1029170 | New Hampton | 3 |
| Ames National Corporation | 42-1039071 | Ames | 3 |
| Wells Enterprises, Inc. | 42-1080796 | Le Mars | 3 |
| Precision, Inc. | 42-1089098 | Pella | 3 |
| Winbco Tank Company | 42-1101099 | Ottumwa | 3 |
| HY-Line International | 42-1106927 | W Des Moines | 3 |
| Webber Metal Products, Inc. | 42-1120876 | Cascade | 3 |
| Dan Deery Motor Co. | 42-1122479 | Cedar Falls | 3 |
| Parkway Periodontal Group, P.C. | 42-1146162 | West Des Moines | 3 |
| Ritchie Industries, Inc. | 42-1147837 | Conrad | 3 |
| Carroll Distributing & Construction Supply Inc | 42-1190085 | Ottumwa | 3 |
| Waterloo Warehousing & Service Co., Inc. | 42-1195655 | Waterloo | 3 |
| Control Installations of Iowa, Inc. | 42-1201473 | Des Moines | 3 |
| West Bancorporation, Inc. | 42-1230603 | West Des Moines | 3 |
| Diagnostic Imaging Associates, P.C. | 42-1231754 | Branch | 3 |
| Virginia Gay Hospital | 42-1231996 | Vinton | 3 |
| Dubuque Racing Association, Ltd | 42-1235183 | Dubuque | 3 |
| S.C. Companies, Inc. | 42-1269893 | Muscatine | 3 |
| Hovden Oil, Inc. | 42-1279416 | Ridgeway | 3 |
| VGM Group Inc | 42-1280573 | Waterloo | 3 |
| Annett Holdings Inc | 42-1292482 | Des Moines | 3 |
| R.J. Personnel, Inc. | 42-1293379 | Muscatine | 3 |
| Precision of New Hampton, Inc. | 42-1294107 | New Hampton | 3 |
| Dean Snyder Construction Co | 42-1308658 | Clear Lake | 3 |
| Maharishi International University | 42-1315493 | Fairfield | 3 |
| Trimark Corporation | 42-1327045 | New Hampton | 3 |
| Diversified Management Soutions, Inc. | 42-1344115 | Garner | 3 |
| Stellar Industries Inc | 42-1354535 | Garner | 3 |
| Kreg Enterprises, Inc. | 42-1367720 | Ankeny | 3 |
| Manatts, Inc. | 42-1377409 | Brooklyn | 3 |
| Snyder & Associates, Inc. | 42-1379015 | Ankeny | 3 |
| Mississippi Valley Oral and Maxillofacial Surgery, P.C. | 42-1404086 | Davenport | 3 |
| Loring Hospital | 42-1418132 | Sac City | 3 |
| Kinzler Construction Services, Inc. | 42-1426985 | Ankeny | 3 |
| New Choices, Inc | 42-1444827 | Bettendorf | 3 |
| Van Meter Inc. | 42-1448821 | Cedar Rapids | 3 |
| Millennium Rehab & Consulting Inc. | 42-1488816 | Des Moines | 3 |
| Voss Distributing, LLC | 42-1512101 | Des Moines | 3 |
| Next Generation Wireless, Inc. | 42-1520070 | Cedar Falls | 3 |
| Iowa Soybean Association | 42-6127197 | Ankeny | 3 |
| Fidelity & Guaranty Life Business Services, Inc. | 43-1914674 | Des Moines | 3 |
| Absolute Group, Inc. | 46-1420502 | Granger | 3 |
| Omaha Standard, LLC | 46-2423518 | Council Bluffs | 3 |
| CW Suter & Son, Inc. | 47-0528839 | Sioux City | 3 |
| Hoover's Hatchery Company, LLC | 47-2915189 | Rudd | 3 |
| Seaboard Triumph Foods, LLC | 47-4100663 | Sioux City | 3 |
| Kline Electric, Inc. | 80-0099527 | Des Moines | 3 |
| Rydell Motor Company LLC | 81-1408589 | Waterloo | 3 |
| Deyarman Ford Indianola | 81-4144573 | Indianola | 3 |
| Curbtender Inc. | 82-2732255 | Cedar Falls | 3 |
| Lifeskills Connection Inc. | 83-1586032 | Manning | 3 |
| Hussey Equipment Co. LLC Dba Hussey and Co. | 83-2544468 | Belmond | 3 |
| 2R Group/Two Rivers Glass & Door, Inc. | 83-3313020 | West Des Moines | 3 |
| Wellspire, LLC | 83-3724025 | Johnston | 3 |
| Kooima Company, LLC | 84-3367778 | Rock Valley | 3 |
| Deer Management Systems, LLC Dba Reveal by Tactacam | 84-4799525 | Decorah | 3 |
| Brant Carius | 01-0727296 | Clinton | 2 |
| Bergen Plumbing, Heating and Cooling, Inc. | 01-0789080 | Waterloo | 2 |
| Bossard U.S. Holdings Inc. | 02-0513635 | Cedar Falls | 2 |
| Quad Cities Retina Consultants, Inc. | 02-0534149 | Davenport | 2 |
| Green Companies, Inc. | 02-0537858 | Cedar Rapids | 2 |
| Moulded Fibre Technology, Inc. | 04-3214337 | Clinton | 2 |
| Korver Ear Nose & Throat L.L.C. | 04-3714227 | Orange City | 2 |
| Gehlhausen Construction | 05-0546926 | Fort Dodge | 2 |
| Groschopp, Inc. | 06-0954740 | Sioux Center | 2 |
| CPM Acquisition Corp. | 06-1612491 | Waterloo | 2 |
| Dhi Group, Inc. | 13-3899472 | West Des Moines | 2 |
| Nucara Management Group, Inc. | 13-4322286 | Conrad | 2 |
| Innovative Injection Technologies, Inc. | 16-1668785 | West Des Moines | 2 |
| Neurosurgery of North Iowa, PC | 20-0597499 | Mason City | 2 |
| Fiberutilities Group LLC | 20-0792778 | Cedar Rapids | 2 |
| McDonald Family Dentistry | 20-0793030 | Urbandale | 2 |
| West Liberty Foods LLC | 20-0793410 | West Liberty | 2 |
| Hibu Inc. | 20-0829862 | Cedar Rapids | 2 |
| C & J Ag Supply | 20-0875416 | Elliott | 2 |
| Mergen Orthodontics, Inc. | 20-1432438 | Solon | 2 |
| Rock Solid Countertops, LLC Dba Surface Resource | 20-1921858 | Wilton | 2 |
| Hendrickson Transportation, LLC | 20-1953896 | Hamburg | 2 |
| Tammy Heckart Realty Inc. | 20-2041682 | Ankeny | 2 |
| Innovative Ag Services Co. | 20-2096489 | Monticello | 2 |
| Hawkeye Brokerage Center, Inc. | 20-2208642 | Iowa City | 2 |
| Croco Orthodontics | 20-2469966 | Coralville | 2 |
| Access Technologies, Inc. | 20-2623195 | Waukee | 2 |
| Mehar Accounting Services, PLC | 20-2723557 | Hiawatha | 2 |
| Hart Family Dentistry | 20-2961148 | Tiffin | 2 |
| Progressive Rehabilitation Medicine, P.C. | 20-3051926 | Cedar Rapids | 2 |
| Clickstop, Inc. | 20-3095658 | Urbana | 2 |
| Community CPA and Associates Inc. | 20-4041302 | Des Moines | 2 |
| Holt Sales and Service, LLC | 20-4091341 | Des Moines | 2 |
| Marshallton Vision, P.C. D/B/a Eyecare Associates | 20-4106052 | Marshalltown | 2 |
| MPC Enterprises, Inc. | 20-4177386 | Mt Pleasant | 2 |
| West Union Trenching, LLC | 20-4930359 | West Union | 2 |
| Ave-PLP, LLC | 20-4936311 | Pacific Junction | 2 |
| Imon Communications, LLC | 20-5426062 | Cedar Rapids | 2 |
| Plumb Supply Company | 20-5528317 | Des Moines | 2 |
| Iowa Endodontics, PC | 20-5700539 | Ankeny | 2 |
| Doll Distributing LLC | 20-8016481 | Des Moines | 2 |
| Brenneman Pork, LLLP | 20-8106661 | Washington | 2 |
| Nyhof Dairy Inc. | 20-8119544 | Sioux Center | 2 |
| Schwartz & Co Enterprises Limited | 20-8202904 | Cedar Rapids | 2 |
| Bernhardt and Smith Orthodontics, P.C. | 20-8402651 | West Des Moines | 2 |
| Milkhouse Creamery, Inc. | 20-8426970 | Saint Ansgar | 2 |
| Orchestrate Hospitality Group | 20-8519624 | Des Moines | 2 |
| Mail Services, LLC | 20-8732530 | Urbandale | 2 |
| Gelita USA, Inc. | 22-1962146 | Seargent Bluff | 2 |
| New Pioneer Cooperative Society | 23-7140334 | Iowa City | 2 |
| Imagine the Possibilities, Inc | 23-7224698 | Maquoketa | 2 |
| Burlington Neurology & Sleep Clinic PLC | 26-0011817 | West Burlington | 2 |
| Pattison Company, LLC | 26-0130847 | Garnavillo | 2 |
| TMC Drafting Services, Inc. | 26-0401543 | Bettendorf | 2 |
| Ark Data Centers, LLC | 26-0610499 | Cedar Rapids | 2 |
| Concordia Enterprises, LLC | 26-1200202 | Des Moines | 2 |
| Ip Pathways LLC | 26-1356061 | Urbandale | 2 |
| Laparoscopic Surgical Specialties Defined Benefit Plan | 26-2124899 | Bettendorf | 2 |
| Altoona Dental Clinic, Inc. | 26-2133167 | Altoona | 2 |
| Davis Homes, LLC | 26-2767352 | Mt. Pleasant | 2 |
| Up and Running Software, Inc. | 26-3883812 | Ames | 2 |
| Right Roofing and Siding Inc. | 26-4025736 | Urbandale | 2 |
| Seg Group, Inc. | 26-4199825 | Des Moines | 2 |
| LS Nexus, LLC | 26-4376233 | Cedar Rapids | 2 |
| Adel Family Dentistry, PC | 27-0066485 | Adel | 2 |
| Wells Ag Supply | 27-0215345 | Fonda | 2 |
| Grato Holdings, Inc. | 27-0269085 | Woodbine | 2 |
| Gabrielson Clinic for Women PLC | 27-0544282 | Clear Lake | 2 |
| Agri Star Meat & Poultry LLC | 27-0673649 | Postville | 2 |
| Icc, LLC Dba Servpro | 27-0863347 | Iowa City | 2 |
| G and R Integration Services I | 27-1211337 | Walcott | 2 |
| Windstar Lines, Inc. | 27-1577755 | Carroll | 2 |
| 7G Distributing, LLC | 27-2050486 | Cedar Rapids | 2 |
| Lifeserve Blood Center | 27-2092557 | Johnston | 2 |
| Life Care Companies LLC | 27-2258399 | Des Moines | 2 |
| Natalya, LLC | 27-2485379 | Ames | 2 |
| RJ Tide Construction Company, Inc. | 27-2510160 | Lawton | 2 |
| Pyfferoen Pediatric Dentistry, PLLC | 27-2570406 | Ames | 2 |
| Western Home Services | 27-2825987 | Cedar Falls | 2 |
| Michael Wheatley, D.D.S., P.C. | 27-3333553 | Sioux City | 2 |
| National Carwash Solutions | 27-3477406 | Grimes | 2 |
| Q.C. Pediatrics, P.C. | 27-4076787 | Davenport | 2 |
| Western Ground Improvement, Inc. | 27-4297490 | Carroll | 2 |
| Henning Companies, LLC | 32-0458601 | Johnston | 2 |
| Cdi, LLC | 35-2171122 | Forest City | 2 |
| Unison Solutions, Inc. | 35-2196075 | Dubuque | 2 |
| HWH Corporation | 36-2656072 | Moscow | 2 |
| Mobotrex | 36-2656899 | Davenport | 2 |
| Origin Design Co. | 36-3163838 | Dubuque | 2 |
| Lewis Machine & Tool Co. | 36-3209189 | Eldridge | 2 |
| Seither & Cherry Company | 36-3487214 | Keokuk | 2 |
| Galaxy 1 Marketing, Inc. | 36-4265652 | Bettendorf | 2 |
| Carthage Holdings, Inc. | 37-1335332 | Cedar Falls | 2 |
| CIO, LLC | 37-1875828 | Pleasant Hill | 2 |
| Lean Techniques, Inc. | 38-3836804 | Johnston | 2 |
| National Forensic League | 39-0840589 | West Des Moines | 2 |
| McCoy Group Inc. | 39-1428371 | Dubuque | 2 |
| Sep, L.L.C. | 39-1892774 | Sioux City | 2 |
| Oak View Farms, LLC | 39-1895496 | Lawler | 2 |
| TNT Tuckpointing & Building Restoration, LLC | 39-1898798 | Stockton | 2 |
| Silveredge Cooperative | 39-1900230 | Edgewood | 2 |
| Deco Products Company, LLLP | 41-0833515 | Decorah | 2 |
| Open Gates Group | 41-2078560 | Kalona | 2 |
| Purfoods, LLC Dba Mom's Meals | 41-2096639 | Ankeny | 2 |
| The Adams Company | 42-0107280 | Dubuque | 2 |
| American Pop Corn Company | 42-0113600 | Sioux City | 2 |
| American Trust and Savings Bank | 42-0114015 | Lowden | 2 |
| Pro Cooperative | 42-0150820 | Pocahontas | 2 |
| Bradshaw, Fowler, Proctor & Fairgrave, P.C. | 42-0151080 | Des Moines | 2 |
| Cedar County Cooperative | 42-0172530 | Tipton | 2 |
| Apollo Management Holdings, LP | 42-0175020 | West Des Moines | 2 |
| Chesterman Company | 42-0179100 | Sioux City | 2 |
| Visionbank of Iowa | 42-0183300 | Ames | 2 |
| Fairfax State Savings Bank | 42-0239930 | Fairfax | 2 |
| Fareway Stores, Inc. | 42-0240920 | Johnston | 2 |
| 21st Century Cooperative Company | 42-0241690 | Cumberland | 2 |
| Farmers Cooperative Company | 42-0242040 | Remsen | 2 |
| Key Cooperative | 42-0242395 | Roland | 2 |
| Heartland Co-Op | 42-0242420 | Clive | 2 |
| Farmers Union Cooperative | 42-0243030 | Ossian | 2 |
| Farmers Cooperative Elevator | 42-0243480 | Arcadia | 2 |
| Gold-Eagle Cooperative | 42-0243700 | Eagle Grove | 2 |
| Nexus Cooperative | 42-0243960 | Charles City | 2 |
| Cooperative Farmers Elevator | 42-0244070 | Rock Valley | 2 |
| River Valley Cooperative | 42-0244210 | Eldridge | 2 |
| Farmers & Merchants Bank & Trust | 42-0245440 | Burlington | 2 |
| Farmers Savings Bank | 42-0246650 | Marshalltown | 2 |
| Bank 1st | 42-0253320 | West Union | 2 |
| Gifford and Brown, Inc./Dee Electronics, Inc. | 42-0272480 | Des Moines | 2 |
| Kent Corporation | 42-0279585 | Muscatine | 2 |
| Hartig Drug Company | 42-0298860 | Dubuque | 2 |
| Homesteaders Life Co. | 42-0316600 | West Des Moines | 2 |
| American State Bank | 42-0318300 | Sioux Center | 2 |
| Wellmark, Inc. | 42-0318333 | Des Moines | 2 |
| Iowa Limestone Company | 42-0332760 | Urbandale | 2 |
| Iowa State Education Association | 42-0335775 | Des Moines | 2 |
| Library Binding Service Inc. | 42-0379530 | Des Moines | 2 |
| Fidelity Bank & Trust | 42-0388390 | Dyersville | 2 |
| Ay McDonald Industries Inc | 42-0404280 | Dubuque | 2 |
| Merchants Bonding Company | 42-0410010 | West Des Moines | 2 |
| Mutual Telephone Company of Sioux Center | 42-0429770 | Sioux Center | 2 |
| Flexsteel Industries, Inc. | 42-0442319 | Dubuque | 2 |
| NWBT, Inc. | 42-0442354 | Davenport | 2 |
| Western Iowa Mutual Insurance Association | 42-0474440 | Council Bluffs | 2 |
| Farmers Cooperative Company | 42-0484570 | Readlyn | 2 |
| River Products Company | 42-0493820 | Iowa City | 2 |
| Pella Corporation | 42-0497670 | Pella | 2 |
| Farm Service Cooperative | 42-0519835 | Harlan | 2 |
| Spahn & Rose Lumber Co. | 42-0536450 | Dubuque | 2 |
| FNB Bank | 42-0544770 | Fontanelle | 2 |
| Storey Kenworthy Company | 42-0549150 | Des Moines | 2 |
| Tri-City Electric Company of Iowa | 42-0569050 | Davenport | 2 |
| Ruan Transport Corporation | 42-0619339 | Des Moines | 2 |
| Arnold Motor Supply, LLP | 42-0620370 | Spencer | 2 |
| Osage Cooperative Elevator | 42-0625867 | Osage | 2 |
| Carl a Nelson & Company | 42-0635367 | Burlington | 2 |
| Brown Truck Leasing Corporation | 42-0636827 | Urbandale | 2 |
| Carver Pump Company | 42-0637252 | Muscatine | 2 |
| Johnson Gas Appliance Company | 42-0637287 | Hiawatha | 2 |
| Communications Engineering Company | 42-0644207 | Hiawatha | 2 |
| Guideone Insurance Company | 42-0645088 | West Des Moines | 2 |
| Mahaska Bottling Company | 42-0649703 | Oskaloosa | 2 |
| Hupp Electric Motors, Inc. | 42-0654607 | Cedar Rapids | 2 |
| Conlon Construction Company | 42-0655227 | Dubuque | 2 |
| Iowa Association of Electric Coops | 42-0662488 | Des Moines | 2 |
| Vermeer Manufacturing Company | 42-0663191 | Pella | 2 |
| Greater Iowa Credit Union | 42-0664060 | Ames | 2 |
| Simmons Perrine Moyer Bergman PLC | 42-0665669 | Cedar Rapids | 2 |
| Echo Group, Inc. | 42-0669352 | Council Bluffs | 2 |
| Dutrac Community Credit Union | 42-0670685 | Dubuque | 2 |
| Telco-Triad Community Credit Union | 42-0678833 | Sioux City | 2 |
| Christian Home Association-Children's Square U.S.A. | 42-0680314 | Council Bluffs | 2 |
| Upper Iowa University | 42-0680372 | Fayette | 2 |
| Simpson College | 42-0680389 | Indianola | 2 |
| Clarke University | 42-0680408 | Dubuque | 2 |
| Hillcrest Family Services | 42-0680411 | Dubuque | 2 |
| Ellipsis, Inc. | 42-0680439 | Johnston | 2 |
| Visiting Nurse Services of Iowa, Dba Everystep | 42-0680446 | Des Moines | 2 |
| Luther College | 42-0680466 | Decorah | 2 |
| Mount Mercy University | 42-0681046 | Cedar Rapid | 2 |
| Grand View University | 42-0681049 | Des Moines | 2 |
| Community 1st Credit Union | 42-0686459 | Ottumwa | 2 |
| Tanager Place | 42-0688079 | Cedar Rapids | 2 |
| Northwestern College | 42-0698196 | Orange City | 2 |
| Lutheran Homes Society | 42-0698201 | Muscatine | 2 |
| Family Resources, Inc. | 42-0698225 | Davenport | 2 |
| Friendship Haven Inc. | 42-0698245 | Fort Dodge | 2 |
| Lutheran Services in Iowa, Inc. | 42-0698267 | Des Moines | 2 |
| St. Ambrose University | 42-0703280 | Davenport | 2 |
| Brown, Winick, Graves, Gross and Baskerville, P.L.C. | 42-0704554 | Des Moines | 2 |
| William Penn University | 42-0707120 | Oskaloosa | 2 |
| Briar Cliff University | 42-0707124 | Sioux City | 2 |
| Vera French Community Mental Health Center | 42-0716337 | Davenport | 2 |
| Lutheran Home for the Aged Association-East | 42-0719299 | Vinton | 2 |
| Quick Supply Company | 42-0722975 | Des Moines | 2 |
| United Equipment Accessories, Inc. | 42-0725896 | Waverly | 2 |
| Goodwill of the Great Plains | 42-0727509 | Sioux City | 2 |
| World Class Industries Inc. | 42-0730530 | Hiawatha | 2 |
| Midwest Industries, Inc | 42-0734017 | Ida Grove | 2 |
| Winegard Company | 42-0735567 | Burlington | 2 |
| West Music Co., Inc. | 42-0737247 | Coralville | 2 |
| Ascentra Credit Union | 42-0747751 | Bettendorf | 2 |
| Sioux City Truck Sales Inc. | 42-0750928 | Sioux City | 2 |
| Bartels Lutheran Home | 42-0752685 | Waverly | 2 |
| Mid-States Steel Corporation | 42-0756439 | Boone | 2 |
| Heartland Express, Inc of Iowa | 42-0758403 | North Liberty | 2 |
| Goodwill Industries of Central Iowa | 42-0764469 | Johnston | 2 |
| Standard Golf Company | 42-0766974 | Cedar Falls | 2 |
| VT Industries Inc. | 42-0771969 | Holstein | 2 |
| Henningsen Construction, Inc | 42-0772716 | Atlantic | 2 |
| Community Choice Credit Union | 42-0778245 | Johnston | 2 |
| Teamsters Local 238 Credit Union | 42-0785140 | Cedar Rapids | 2 |
| Schoitz Engineering, Inc. | 42-0788901 | Waterloo | 2 |
| Cedar Falls Lutheran Home for the Aged | 42-0794364 | Cedar Falls | 2 |
| Exceptional Persons, Inc. | 42-0794846 | Waterloo | 2 |
| Council Bluffs Veterinary Clinic PLC | 42-0795671 | Council Bluffs | 2 |
| State University of Iowa Foundation | 42-0796760 | Iowa City | 2 |
| Sioux Center Health | 42-0796764 | Sioux Center | 2 |
| Willis Cadillac, Inc. | 42-0800348 | Des Moines | 2 |
| Greenstate Credit Union | 42-0804594 | North Liberty | 2 |
| Sunrise Retirement Community | 42-0805391 | Sioux City | 2 |
| A.M. Cohron & Son, Inc. | 42-0805868 | Atlantic | 2 |
| Schildberg Construction Company, Inc. | 42-0810113 | Greenfield | 2 |
| Shorts Travel Management, Inc. | 42-0810650 | Waterloo | 2 |
| Twin State, Inc. | 42-0817373 | Davenport | 2 |
| Cedar Falls Community Credit Union | 42-0817536 | Cedar Falls | 2 |
| Per Mar Security & Research Corporation | 42-0818682 | Davenport | 2 |
| Brennan Construction Company Inc | 42-0821565 | Lansing | 2 |
| Miller Products Company | 42-0822333 | Osceola | 2 |
| Future Foam, Inc. | 42-0836191 | Council Bluffs | 2 |
| Lloyd, Inc. | 42-0837233 | Shenandoah | 2 |
| The Meth-Wick Community | 42-0838541 | Cedar Rapids | 2 |
| Martin Brothers Distributing Company, Inc. | 42-0841720 | Cedar Falls | 2 |
| Pella Regional Health Center | 42-0842204 | Pella | 2 |
| Horn Memorial Hospital | 42-0843389 | Ida Grove | 2 |
| Community Memorial Health Center | 42-0845331 | Hartley | 2 |
| Hodge Company | 42-0845793 | Dubuque | 2 |
| Good Neighbor Society | 42-0846668 | Manchester | 2 |
| Bob Brown Chevrolet Inc | 42-0846759 | Urbandale | 2 |
| Dubuque Internal Medicine, PC D/B/a Grand River Medical Group | 42-0848123 | Dubuque | 2 |
| Ranco Fertiservice, Inc. | 42-0859889 | Sioux Rapids | 2 |
| Brown's Shoe Fit Co | 42-0859977 | Dallas Center | 2 |
| Stewart Memorial Community Hospital | 42-0860039 | Lake City | 2 |
| Decker Truck Line, Inc. | 42-0860957 | FT. Dodge | 2 |
| Petersen Plumbing & Heating Co. | 42-0863843 | Davenport | 2 |
| Progressive Foundry, Inc. | 42-0864286 | Perry | 2 |
| Nystrom Electric Company Inc | 42-0865450 | Sioux City | 2 |
| J.J. Nichting Company, Inc. | 42-0869043 | Pilot Grove | 2 |
| Ita Group, Inc. | 42-0870370 | West Des Moines | 2 |
| Bowe Machine Company | 42-0882519 | Bettendorf | 2 |
| Hirschbach Motor Lines, Inc. | 42-0883252 | Dubuque | 2 |
| The Ken Bratney Company | 42-0886342 | Urbandale | 2 |
| Dave Schmitt Construction Co., Inc. | 42-0889038 | Cedar Rapids | 2 |
| Hope Haven, Inc | 42-0890017 | Rock Valley | 2 |
| Baker Mechanical, Inc. | 42-0890441 | Ankeny | 2 |
| Rexco Equipment Inc. | 42-0890503 | Cedar Rapids | 2 |
| K. C. Nielsen, Ltd | 42-0890818 | Humboldt | 2 |
| Dethmers Manufacturing Company | 42-0891425 | Boyden | 2 |
| Dewild Grant Reckert & Associates | 42-0895249 | Rock Rapids | 2 |
| Perfection Learning Corporation | 42-0895541 | Logan | 2 |
| Midwest Metal Products Co. | 42-0896086 | Cedar Rapids | 2 |
| Gus Pech Manufacturing Co., Inc. | 42-0896428 | Le Mars | 2 |
| Fabricators, Inc. | 42-0896527 | Sioux City | 2 |
| Sukup Manufacturing Co. | 42-0896595 | Sheffield | 2 |
| Hawkeye Area Community Action Program, Inc. | 42-0898405 | Hiawatha | 2 |
| West Central Community Action | 42-0919214 | Harlan | 2 |
| Christian Retirement Services Inc | 42-0919489 | Iowa City | 2 |
| Iowa 80 Group, Inc. | 42-0919645 | Walcott | 2 |
| Panama Transfer, Inc. | 42-0921056 | Panama | 2 |
| Peterson Contractors Inc Cordell Peterson | 42-0921654 | Reinbeck | 2 |
| Moveero Inc. | 42-0921728 | Armstrong | 2 |
| Community Action of Eastern Iowa | 42-0921929 | Davenport | 2 |
| Goodwill Industries of the Hea | 42-0923563 | Cedar Rapids | 2 |
| Buckingham Co-Operative Company | 42-0925005 | Buckingham | 2 |
| French-Reneker Associates, Inc. | 42-0925552 | Fairfield | 2 |
| Le Claire Manufacturing Co. | 42-0925751 | Bettendorf | 2 |
| Van Zee Enterprises, Inc. | 42-0928892 | Rock Valley | 2 |
| Young Plumbing and Heating | 42-0929389 | Waterloo | 2 |
| McAninch Corporation | 42-0929827 | Des Moines | 2 |