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          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>3003</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>910182816</EIN>
          <PersonNm>COLUMBIA REA</PersonNm>
          <USAddress>
            <AddressLine1Txt>2929 MELROSE</AddressLine1Txt>
            <CityNm>WALLA WALLA</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>99362</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>1267</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>820129905</EIN>
          <PersonNm>IDAHO COUNTY LIGHT POWER</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 300</AddressLine1Txt>
            <CityNm>GRANGEVILLE</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83530</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>7459</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>910267315</EIN>
          <PersonNm>INLAND POWER AND LIGHT</PersonNm>
          <USAddress>
            <AddressLine1Txt>10110 W HALLETT RD</AddressLine1Txt>
            <CityNm>SPOKANE</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>99224</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>5883</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>820136983</EIN>
          <PersonNm>KOOTENAI ELECTRIC COOPERATIVE</PersonNm>
          <USAddress>
            <AddressLine1Txt>9014 WEST LANCASTER RD</AddressLine1Txt>
            <CityNm>RATHDRUM</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83858</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>5526</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>830129756</EIN>
          <PersonNm>LOWER VALLEY ENERGY</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 188</AddressLine1Txt>
            <CityNm>AFTON</CityNm>
            <StateAbbreviationCd>WY</StateAbbreviationCd>
            <ZIPCd>83110</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>1370</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>910330490</EIN>
          <PersonNm>TANNER ELECTRIC COOPERATIVE</PersonNm>
          <USAddress>
            <AddressLine1Txt>45715 SE 140TH ST</AddressLine1Txt>
            <CityNm>NORTH BEND</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98045</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>3233</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>251182502</EIN>
          <PersonNm>UNITED ELECTRIC COOP</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 688</AddressLine1Txt>
            <CityNm>DU BOIS</CityNm>
            <StateAbbreviationCd>PA</StateAbbreviationCd>
            <ZIPCd>15801</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-30</DistributionDt>
          <FairMarketValueOfAssetAmt>3634</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>880086059</EIN>
          <PersonNm>WELLS RURAL ELECTRIC COMPANY</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 365</AddressLine1Txt>
            <CityNm>WELLS</CityNm>
            <StateAbbreviationCd>NV</StateAbbreviationCd>
            <ZIPCd>89835</ZIPCd>
          </USAddress>
          <IRCSectionTxt>501C12</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-31</DistributionDt>
          <FairMarketValueOfAssetAmt>4487</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>936001400</EIN>
          <PersonNm>CENTRAL LINCOLN PUD</PersonNm>
          <USAddress>
            <AddressLine1Txt>PO BOX 1126</AddressLine1Txt>
            <CityNm>NEWPORT</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97365</ZIPCd>
          </USAddress>
          <IRCSectionTxt>PUD</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-31</DistributionDt>
          <FairMarketValueOfAssetAmt>1797</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>916001236</EIN>
          <PersonNm>CITY OF CHENEY</PersonNm>
          <USAddress>
            <AddressLine1Txt>112 ANDERSON RD</AddressLine1Txt>
            <CityNm>CHENEY</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>99004</ZIPCd>
          </USAddress>
          <IRCSectionTxt>MUNI</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-31</DistributionDt>
          <FairMarketValueOfAssetAmt>1807</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>826000204</EIN>
          <PersonNm>CITY OF HEYBURN</PersonNm>
          <USAddress>
            <AddressLine1Txt>941 18TH ST</AddressLine1Txt>
            <CityNm>HEYBURN</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83336</ZIPCd>
          </USAddress>
          <IRCSectionTxt>MUNI</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-31</DistributionDt>
          <FairMarketValueOfAssetAmt>4701</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>916015119</EIN>
          <PersonNm>CITY OF RICHLAND</PersonNm>
          <USAddress>
            <AddressLine1Txt>625 SWIFT BLVD MS-12</AddressLine1Txt>
            <CityNm>RICHLAND</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>99352</ZIPCd>
          </USAddress>
          <IRCSectionTxt>MUNI</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
        <LiquidationOfAssetsDetail>
          <AssetsDistriOrExpnssPaidDesc>CASH DISTRIBUTION</AssetsDistriOrExpnssPaidDesc>
          <DistributionDt>2025-12-31</DistributionDt>
          <FairMarketValueOfAssetAmt>1335</FairMarketValueOfAssetAmt>
          <MethodOfFMVDeterminationTxt>CASH</MethodOfFMVDeterminationTxt>
          <EIN>826001128</EIN>
          <PersonNm>CITY OF RUPERT</PersonNm>
          <USAddress>
            <AddressLine1Txt>121 S 50 W</AddressLine1Txt>
            <CityNm>RUPERT</CityNm>
            <StateAbbreviationCd>ID</StateAbbreviationCd>
            <ZIPCd>83350</ZIPCd>
          </USAddress>
          <IRCSectionTxt>MUNI</IRCSectionTxt>
        </LiquidationOfAssetsDetail>
      </LiquidationOfAssetsTableGrp>
      <DirectorOfSuccessorInd>false</DirectorOfSuccessorInd>
      <EmployeeOfSuccessorInd>false</EmployeeOfSuccessorInd>
      <OwnerOfSuccessorInd>false</OwnerOfSuccessorInd>
      <ReceiveCompensationInd>false</ReceiveCompensationInd>
      <AssetsDistributedInd>true</AssetsDistributedInd>
      <RequiredToNotifyAGInd>true</RequiredToNotifyAGInd>
      <LiabilitiesPaidInd>true</LiabilitiesPaidInd>
      <BondsOutstandingInd>false</BondsOutstandingInd>
      <DirectorOfSuccessor2Ind>false</DirectorOfSuccessor2Ind>
      <EmployeeOfSuccessor2Ind>false</EmployeeOfSuccessor2Ind>
      <OwnerOfSuccessor2Ind>false</OwnerOfSuccessor2Ind>
      <ReceiveCompensation2Ind>false</ReceiveCompensation2Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE N</FormAndLineReferenceDesc>
        <ExplanationTxt>SEE PART 1 FOR A COMPLETE LISTING OF TRANSFERS FOR ALL REMAINING ASSETS MADE IN CONNECTION WITH LIQUIDATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleN>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>DISSOLUTION OF ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT SERVICES FOR NEMS ARE PROVIDED BY NRU CONSULTING SERVICES LLC. ZABYN TOWNER IS THE CHIEF EXECUTIVE OFFICER OF NEMS AND NRU CONSULTING SERVICES LLC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER ORGANIZATIONS ARE NORTHWEST INTERGOVERNMENTAL ENERGY SUPPLY (NIES) AND NORTHWEST ENERGY SUPPLY COOPERATIVE (NESC). THE ORGANIZATIONS REPRESENT THE INTEREST OF VARIOUS ELECTRICAL UTILITIES IN THE PACIFIC NORTHWEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS ARE ELECTED BY NIES AND NESC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR TO FILING FORM 990, BOARD MEMBERS ARE NOTIFIED THAT IT IS AVAILABLE FOR THEIR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCIAL STATEMENTS AND OTHER DOCUMENTS ARE FURNISHED UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>CONSULTING 7,000 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER DISTRIBUTIONS UPON DISSOLUTION -54,418</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc5">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NORTHWEST ENERGY SUPPLY COOP (NESC)</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>825 NE MULTNOMAH ST STE 1135</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>972322170</ZIPCd>
        </USAddress>
        <EIN>270231596</EIN>
        <PrimaryActivitiesTxt>MEMBER</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C12</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NESC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NORTHWEST INTERGOVERNMENTAL ENERGY</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>SUPPLY (NIES)</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>825 NE MULTNOMAH ST STE 1135</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>972322170</ZIPCd>
        </USAddress>
        <EIN>270231689</EIN>
        <PrimaryActivitiesTxt>CUSTOMER</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C6</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NORTHWEST REQUIREMENTS UTILITIES</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>(NRU)</BusinessNameLine2Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>825 NE MULTNOMAH ST STE 1135</AddressLine1Txt>
          <CityNm>PORTLAND</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>972322170</ZIPCd>
        </USAddress>
        <EIN>710916277</EIN>
        <PrimaryActivitiesTxt>VENDOR</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C6</ExemptCodeSectionTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</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>true</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>true</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>NORTHWEST ENERGY SUPPLY COOP</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>5654</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST ALLOCATION, TYPE L/M</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>NORTHWEST INTERGOVERNMENTAL ENERGY</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>SUPPLY</BusinessNameLine2Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>L</TransactionTypeTxt>
        <InvolvedAmt>3927</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>COST ALLOCATION, TYPE L/M</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>NORTHWEST REQUIREMENT UTILITIES</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>M</TransactionTypeTxt>
        <MethodOfAmountDeterminationTxt>COST ALLOCATION, TYPE L/M</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>