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Nichols, Rise & Company, L.L.P. 302 Jones St., Suite 320 Sioux City, IA 51101 (712) 2524309 CENTER FOR RURAL AFFAIRS PO BOX 136 LYONS, NE 68038 Dear Client, Enclosed is the 2013 U.S. Form 990, Return

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Nichols Rise & Company is a financial consulting firm specializing in accounting and tax services.

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Any business or individual who has used the services of Nichols Rise & Company for financial consulting or tax services may be required to file.

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The purpose of Nichols Rise & Company is to accurately report and assess your financial information for tax and consulting purposes.

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You must report your financial information such as income, expenses, assets, and any relevant tax information on Nichols Rise & Company.