NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS

170 IAC Description Part

Schedules of net charges by category or account for 4 1-5-8(a)(17) each affiliated company for services rendered during the test year, including the following: (A) An explanation of the nature of services 1-5-8(a)(17)(A) 4 provided (B) An explanation of the basis or pricing 1-5-8(a)(17)(B) 4 methodology for charges (C) If charges are allocated, for each type of 4 charge allocated, the following: (i) a detailed 1-5-8(a)(17)(C) explanation of the allocation methodology used, and (ii) the specific allocation factors used. The monthly amounts of injury and damage for the 1-5-8(a)(18) 4 test year, including the following: 1-5-8(a)(18)(A) (A) Claims paid by the utility 4

1-5-8(a)(18)(B) (B) Expense accrued 4 If applicable, test year data applicable to each DSM 1-5-8(a)(19) 4 program of the utility, including the following: 1-5-8(a)(19)(A) (A) a description of the DSM program conducted 4

1-5-8(a)(19)(B) (B) costs related to the program 4

1-5-8(a)(19)(C) (C) the accounting treatment of the costs 4 (D) reference to the applicable commission 1-5-8(a)(19)(D) 4 orders, if any, regarding each DSM program Expenditures incurred by the utility during the test 4 year and amounting to more than ten thousand 1-5-8(a)(20) dollars ($10,000) to an individual payee for (A) outside services, (B) consulting services, or (C) legal services.

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NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS

170 IAC Description Part

A schedule of all charitable and civic contributions 1-5-8(a)(21) 4 recorded to utility operations during the test year A schedule of all research and development 4 1-5-8(a)(22) expenditures incurred during the test year and recorded to utility operations A schedule of (A) trade, (B) social, and (C) service 4 1-5-8(a)(23) organization memberships paid during the test year and recorded to utility operations. A schedule of estimated rate case expenses, 4 including supporting detail, for the following: (A) 1-5-8(a)(24) outside services to be rendered and (B) the expected costs of those services Regarding advertising recorded to utility operations 4 during the test year, the following: (A) a schedule of expenditures by the utility, and (B) representative 1-5-8(a)(25) samples of the advertising by major media category, including, but not limited to, the following: (i) television; (ii) radio; (ii) newspaper. The schedule required by subdivision (25) shall 4 1-5-8(a)(26) identify expenditures by the following subject matters: 1-5-8(a)(26)(A) (A) Public health and safety 4

1-5-8(a)(26)(B) (B) Conservation 4 (C) an Explanation of rates, billing practices, and 1-5-8(a)(26)(C) 4 other administrative matters 1-5-8(a)(26)(D) (D) Other advertising programs 4

A description of the utility's methodology for 4 1-5-8(a)(27) capitalizing construction overheads during the test year

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NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS

170 IAC Description Part

A description of the allocation methodology of 4 1-5-8(a)(28) multiutility common expenses that are allocated to the utility in the rate proceeding covered by this rule A schedule of amounts of taxes other than income 4 1-5-8(a)(29) taxes recorded to utility operations during the test year for the following categories: 1-5-8(a)(29)(A) (A) Social Security 4

1-5-8(a)(29)(B) (B) Unemployment 4

1-5-8(a)(29)(C) (C) Public utility fee 4

1-5-8(a)(29)(D) (D) Property 4

1-5-8(a)(29)(E) (E) Utility receipts tax 4

1-5-8(a)(29)(F) (F) other revenue related 4

1-5-8(a)(29)(G) (G) other 4

A schedule of book value and taxing authority 4 assessed value for the determination of real and 1-5-8(a)(30) personal property tax for the following: (A) the test year and, (B) to the extent reasonably available, the latest information subsequent to the test year A schedule of the following: (A) deferred tax 4 balances of the utility at the (i) beginning and (ii) end 1-5-8(a)(31) of the test year, and (B) net provisions and paybacks during the test year Computations showing the deferred income taxes of 4 the utility derived by using accelerated tax 1-5-8(a)(32) depreciation with separate computations provided for the following: (A) state income taxes and (B) federal income taxes

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NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

MINIMUM STANDARD FILING REQUIREMENTS (MSFR) TABLE OF CONTENTS

170 IAC Description Part

A reconciliation of any difference between (A) the 4 deferred tax balance, as shown as (i) a reduction to 1-5-8(a)(33) rate base or (ii) cost-free capital; and (B) the deferred tax balance of the utility as shown on the balance sheet A schedule showing the breakdown of accumulated 4 investment tax credits of the utility, including a 1-5-8(a)(34) description of the methodology used to write off the unamortized balances Supporting working papers for the development of 4 the state and federal composite income tax rate used 1-5-8(a)(35) by the utility during the test year to defer income tax expense. The calculation of the interest deduction used by the 1-5-8(a)(36) 4 utility to compute income taxes. In addition to the information listed in subsection 4 (a), an electric utility shall submit the following 1-5-8(b) information related to electric generating facility maintenance by station: (1) actual and budgeted maintenance costs 1-5-8(b)(1) 4 during the test year (2) budgeted maintenance schedule for the test 1-5-8(b)(2) 4 year and any future period or periods as available

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NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(17)(A) Schedules of net charges by category or account for each affiliated company for services rendered during the test year, including the following: (A) An explanation of the nature of services provided

MSFR 0571 170 IAC 1-5-8(a)(17)(A)

Name of Respondent Date of Report Year of Report An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC 2016/Q4 SERVICE COMPANY

1. Report below the information called for concerning all goods or services received from or provided to associated (affiliated) companies amounting to more than $250,000 2. Sum under a description "Other", all of the aforementioned goods and services amounting to $250,000 or less. 3. Total under a description of "Total", the total of all of the aforementioned goods and services. 4. Where the amounts billed to or received from the associated (affiliated) company are based on an allocation process, explain in a footnote the basis of the allocation

Line No. Account(s) Amount(s) Description of Name of Charged or Charged or Good or Service Associated/Affiliated Company Credited Credited (a) (b) (c) (d) 1 Non-Power Goods or Services Provided by Affiliated Companies 2 3 Donations NiSource Corporate Service Company 426.1 149,379 4 Penalties NiSource Corporate Service Company 426.3 113 5 Political contributions NiSource Corporate Service Company 426.4 63 6 Other deductions NiSource Corporate Service Company 426.5 1,368 7 Other interest expense NiSource Corporate Service Company 431 6,720 8 Customer records and collection expenses NiSource Corporate Service Company 903 2,091,522 9 Information and instructional advertising expenses NiSource Corporate Service Company 909 242,566 10 Misc cust serv and information NiSource Corporate Service Company 910 143,898 11 Demonstrating and selling expenses NiSource Corporate Service Company 912 144,211 12 Advertising expenses NiSource Corporate Service Company 913 124,112 13 Adminstrative and general salaries (1) NiSource Corporate Service Company 920 51,783,332 14 Office supplies and expenses NiSource Corporate Service Company 921 3,198,336 15 Outside services employed (2) NiSource Corporate Service Company 923 60,187,834 16 Injuries and damages NiSource Corporate Service Company 925 1,517,429 17 General advertising expenses NiSource Corporate Service Company 930.1 76,579 18 Miscellaneous general expenses NiSource Corporate Service Company 930.2 360,091 19 Rent expenses NiSource Corporate Service Company 931 5,044,693 20 Maintenance of general plant NiSource Corporate Service Company 932 6,428,250 21 Contsruction work in progress (3) NiSource Corporate Service Company 107 19,730,266 22 Preliminary survey and investigation charges NiSource Corporate Service Company 183 81,257 23 NiSource Corporate Service Company Total 151,312,019 24 25 Interest on debt to associated companies NiSource Finance Company 430 66,879,556 26 Interest and dividend income NiSource Finance Company 419 (991,187) 27 NiSource Finance Company Total 65,888,369 28 29 Property insurance NiSource Insurance Corporation 924 803,578 30 Injuries and damages NiSource Insurance Corporation 925 5,713,196 31 Employee pensions and benefits NiSource Insurance Corporation 926 1,682,533 32 NiSource Insurance Corporation Total 8,199,307 33 34 Rents NiSource Development Company 931 3,273,173 35 NiSource Development Company Total 3,273,173 36 37 Employee pensions and benefits NiSource 926 1,458,358 38 NiSource Total 1,458,358 39 40 Non-Power Goods or Services Provided for Affiliated Companies 41 42 Financing services NIPSCO Accounts Receivable Corp. 426 4,911,191 43 Interest and dividend income NIPSCO Accounts Receivable Corp. 419 (86,665) 43 Other NIPSCO Accounts Receivable Corp. 940 (20,340) 43 NIPSCO Accounts Receivable Corp. Total 4,804,186 43 43 (1) Amounts recorded by NiSource Corporate Service Company related to employee pension and benefits are reflected 43 in account 920, administrative and general salaries above. 43 43 (2) Amounts recorded by NiSource Corporate Service Company related to depreciation and amorization, taxes, costs of construction 44 or other services, misc income/loss, interest on debt to assoc companies, allowance for borrowed AFUDC and operation of purchased 45 gas measurement station are reflected in account 923, outside services employed above. 46 47 (3) All other differences are items that NIPSCO recorded in 107, construction work in progress, but were recorded in various 48 expense accounts at NiSource Corporate Service Company. MSFR 0572 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(17)(B) Schedules of net charges by category or account for each affiliated company for services rendered during the test year, including the following: (B) An explanation of the basis or pricing methodology for charges

MSFR 0573 170 IAC 1-5-8(a)(17)(B) Page 1 of 2

(i) Detailed explanation of the allocation methodology used

NiSource NiSource may issue its stock as a form of compensation to certain individuals. NiSource allocates stock compensation expense to its operating companies based on the individual, the number of shares, and changes in market prices.

NiSource Corporate Services Company (“NCSC”) NCSC is a subsidiary of NiSource and an affiliate of NIPSCO within the NiSource corporate organization. NCSC provides a range of services to NiSource’s operating companies, which include NIPSCO. These services include the allocation and billing of charges to the NiSource operating companies for services provided by both NCSC and third-party vendors.

NCSC has executed an individual Service Agreement with each affiliate, including NIPSCO, which designates the type of services to be performed and the method of calculating the charges for those services. Services rendered under the Service Agreement are provided at cost, including interest charges for financing. The Service Agreement is updated from time to time so that all affiliates that receive service from NCSC are subject to the same Service Agreement. A copy of the most recent Service Agreement effective January 1, 2015 between NCSC and NIPSCO was submitted to this Commission on January 15, 2015. The provision of services under the previous service agreement and the current service agreement did not change; merely, the description of Services was modified to clarify the support included within the scope of the categories. The Service Agreement specifies the types of charges and the associated allocation methods utilized by NCSC.

NiSource Finance Company (“NFC”) NFC is a subsidiary of NiSource and an affiliate of NIPSCO. NFC engages in financing activities to raise funds for NiSource’s operating companies, including NIPSCO.

NFC interest expense is calculated and allocated to NiSource’s operating companies, including NIPSCO, based on the outstanding principal amount of intercompany debt at the respective interest rate.

NiSource Insurance Company Inc (“NICI”) NICI is a subsidiary of NiSource and an affiliate of NIPSCO. NICI is a captive insurance company who reinsures policies executed by NiSource and its operating companies, including NIPSCO.

Allocations are based on the type of insurance policy. Charges are allocated to NiSource’s operating companies, including NIPSCO, based on the utilization of the underlying insured asset or employee.

NiSource Development Company NiSource Development Company is a subsidiary of NiSource and an affiliate of NIPSCO. NiSource Development Company owns and maintains certain facilities utilized by NiSource and its operating companies, including NIPSCO.

Rent expense is allocated based on square footage utilized by the operating companies, including NIPSCO.

MSFR 0574 170 IAC 1-5-8(a)(17)(B) Page 2 of 2

NIPSCO Accounts Receivable Corp (“NARC”) NARC is a wholly-owned subsidiary of NIPSCO, whose sole activity is to purchase accounts receivable from NIPSCO and sell an undivided percentage ownership interest in these accounts to a commercial paper conduit, within the limits of the agreement between NARC and the conduit.

MSFR 0575 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(17)(C) Schedules of net charges by category or account for each affiliated company for services rendered during the test year, including the following: (C) If charges are allocated, for each type of charge allocated, the following: (i) a detailed explanation of the allocation methodology used, and (ii) the specific allocation factors used.

Please see response to MSFR 1-5-8(a)(17)(B) and MSFR 1-5- 8(a)(28).

MSFR 0576 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(18)(A) The monthly amounts of injury and damage for the test year, including the following: (A) Claims paid by the utility

MSFR 0577 170 IAC 1-5-8(a)(18)(A)

NIPSCO Injuries & Damages Claims Paid 2016

Jan $ 124,754 Feb$ 21,289 Mar$ 64,595 Apr$ 29,518 May$ 87,468 Jun$ 79,742 Jul$ 33,550 Aug$ 52,213 Sep$ 48,944 Oct$ 80,955 Nov$ 88,212 Dec$ 56,379

Total$ 767,619

MSFR 0578 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(18)(B) The monthly amounts of injury and damage for the test year, including the following: (B) Expense accrued

MSFR 0579 170 IAC 1-5-8(a)(18)(B)

NIPSCO Injuries & Damages Expense Accrued 2016

Jan $ 229,525 Feb$ 228,932 Mar$ 233,031 Apr$ 270,600 May$ 276,099 Jun$ 275,199 Jul$ 239,086 Aug$ 311,928 Sep$ 281,264 Oct$ 279,436 Nov$ 279,679 Dec$ 279,332

Total$ 3,184,111

MSFR 0580 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(19) If applicable, test year data applicable to each DSM program of the utility, including the following: (A) a description of the DSM program conducted; (B) costs related to the program (C) the accounting treatment of the costs (D) reference to the applicable commission orders, if

any, regarding each DSM program

MSFR 0581 170 IAC 1-5-8(a)(19)(A)

Program Name 2016 Program Description The heating, ventilation and air conditioning (“HVAC”) Program, which will be marketed as the Energy Efficiency Rebate Program, offers incentives to natural gas Residential HVAC and electric customers who opt to install qualified energy efficient upgrades. As in previous years, the program will offer a variety of rebates for both gas and Implemented by GoodCents electric equipment, with the intention of incentivizing participation in order to achieve the most savings. The primary marketing driver for these programs is the construction of a strong and active network of trade allies who are capable of promoting the program to NIPSCO customers directly.

The Home Energy Analysis Program, which will be marketed as the Home Energy Assessment (“HEA”) Program will produce long-term, cost-effective electric and Residential Home Energy Analysis natural gas savings in the residential market sector by helping customers analyze and understand their energy use, recommend appropriate weatherization measures, Implemented by GoodCents and facilitate the direct installation of specific low-cost energy-saving measures. GoodCents may utilize Urban Efficiency to execute a portion of the program. The School Education Program, which will be marketed as the Energy Efficiency Education Program, will produce cost-effective electric and natural gas savings by influencing students and their families to focus on conservation and the efficient use of electricity and natural gas. This program is available to 5th grade students Residential School Education attending schools within NIPSCO’s combination gas and electric territory. For schools in NIPSCO’s gas service territory that do not have access to a program Implemented by GoodCents through the electric utility, GoodCents will work with NIPSCO to provide kits to schools located within NIPSCO’s gas only territory (up to 500 kits per year). GoodCents plans to utilize the services of AM Conservation Group (“AMCG”) and the National Energy Foundation (“NEF”) to assist in the implementation of this program. The Behavioral Program, which will be marketed as the My Energy Scorecard Program, will utilize both Opower and Accelerated Innovations to promote print and electronic consumption reports to customers. The program is a hybrid opt-out/opt-in model, providing continuity from the previous behavioral program with a Residential Behavioral limited number of participants receiving a print report for year one, while seeking and encouraging new customers to participate online and modify their energy Implemented by GoodCents usage behaviors. The MyMeter portal, combined with the WeatherBug Home Insight Scorecard, will provide a dynamic and customizable customer engagement platform beyond traditional print reports for residential NIPSCO customers. The Income Qualified Weatherization ("IQW") Program will produce long-term, cost-effective electric and natural gas savings, helping low-income families Residential IQW decrease home energy costs. The program will help customers analyze and understand their energy use, recommend appropriate weatherization measures, and Implemented by GoodCents facilitate the direct installation of specific energy-saving measures. GoodCents will collaborate with Holistic Community Coalition to recruit participants and Urban Efficiency for the completion of the in-home assessments. The C&I Prescriptive Program offers a menu of incentives to commercial and industrial customers for installing energy efficient measures by reimbursing a portion C&I Prescriptive of their cost of those pre-selected measures. Customers may have concerns about the initial cost associated with implementing larger energy efficiency upgrades; Implemented by Lockheed Martin the incentives provided by this program help remove that barrier. The C&I Custom Program is available to commercial and industrial customers for non-prescriptive efficiency measure projects. This program is designed for more C&I Custom complicated projects, or those that incorporate alternative technologies where incentives are based on calculated energy savings. Each project will be specially Implemented by Lockheed Martin designed by the customer and will be thoroughly reviewed by Lockheed Martin. The purpose of this program is provide customers with additional ways for saving energy outside of the traditional rebate program. The C&I New Construction Program is designed to encourage energy efficient new construction of commercial and industrial facilities within NIPSCO’s service C&I New Construction territory. This program offers financial incentives to encourage building owners, designers and architects to exceed standard building practices and achieve Implemented by Lockheed Martin efficiency, above and beyond the current statewide building code requirements. The goal of the New Construction Program is to produce newly constructed and expanded buildings that are among the most efficient in the nation. The C&I Small Business Direct Install (“SBDI”) Program offers a variety of energy efficiency opportunities for smaller businesses in existing facilities. The savings C&I Small Business Direct Install from these measures will be deemed (except when actuals can be calculated) and paid on a per unit basis, and the incentive payment will occur following Implemented by Lockheed Martin implementation and submission of all required paperwork. The Retro-Commissioning (“RCx”) Program was designed to help NIPSCO commercial and industrial customers determine the energy performance of their facilities and identify energy savings opportunities by optimizing their existing systems. RCx projects will holistically examine energy consuming systems for cost- C&I Retro Commissioning effective savings opportunities. The RCx process will identify operational inefficiencies that can be removed or reduced to yield energy savings. To maintain Implemented by Lockheed Martin program costeffectiveness and maximize savings opportunities, the RCx Program will focus on office buildings, large hotels, hospitals, large retail stores, industrial plants and refrigerated warehouses.

MSFR 0582 170 IAC 1-5-8(a)(19)(B)

The program costs (excluding variances, etc.) relating to the NIPSCO Gas DSM programs in 2016 are $5,560,989.

MSFR 0583 170 IAC 1-5-8(a)(19)(C)

NIPSCO records and sets up all eligible DSM program costs and accruals to FERC Account 254 “Other Regulatory liabilities” (i.e., Dr. Regulatory Liability, Cr. Cash). If recoveries have outpaced incurred costs, the costs effectively “debit” the liability. If costs exceed recoveries, the net amount will need to be reclassified to an asset position in Account 182.

The costs and the regulatory asset are relieved as customers are billed (i.e., Dr. Cash/AR, Cr. Revenue). These revenues are then reversed or offset by relieving the regulatory liability (i.e., Dr. Revenue, Cr. Regulatory Liability).*

* The revenue, or collection amounts, is based on projected costs. The difference between the projected and actual costs will lead to a reconciling “true-up” amount, which will be collected in a subsequent filing via reconciliation.

MSFR 0584 170 IAC 1-5-8(a)(19)(D)

Commission orders relating to NIPSCO’s Gas DSM programs are as follows:

Cause No. 44501 (2015 Gas DSM Programs) Order issued 10/29/14 Cause No. 44001-GDSM-8 (Semi-Annual Tracker) Order issued 12/16/15 Cause No. 44637 (2016-2018 Gas DSM Programs) Order issued 12/30/15 Cause No. 44001-GDSM-9 (Semi-Annual Tracker) Order issued 06/22/16 Cause No. 44001-GDSM-10 (Semi-Annual Tracker) Order issued 02/22/17

MSFR 0585 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(20) Expenditures incurred by the utility during the test year and amounting to more than ten thousand dollars ($10,000) to an individual payee for (A) outside services, (B) consulting services, or (C) legal services.

MSFR 0586 170 IAC 1-5-8(a)(20) Page 1 of 6

NIPSCO A/P Voucher and Corporate Convenience Bill Payments - Outside Services greater than $10,000 2016

VENDOR NAME AMOUNT ABB INC 53,950.00 ABOVE THE TRACKS LTD 632,599.50 ACCENTURE LLP 306,849.23 ACUREN INSPECTION INC 11,721.40 ADVANCED CONTROL PANELS INC 10,820.00 ADVENT SYSTEMS INC 16,512.24 AECOM INC 51,693.14 AECOM TECHNICAL SERVICES INC 890,575.39 AEROTEK ENERGY 374,043.87 ALBRECHT ENGINEERING LLC 45,211.25 ALERT ENTERPRISE INC 168,820.99 ALLIANCE GROUP TECHNOLOGIES CO 3,668,273.56 ALTERNATIVE REPAIR & MACHINING 129,770.38 AMEC ENVIRONMENT & INFRASTRUCTURE 1,287,352.05 AMEC FOSTER WHEELER ENVIRONMENTAL 45,125.92 AMERESCO INC 45,867.09 APEX COMPANIES LLC 10,417.00 APPLIED GEOLOGY AND ENVIRONMENTAL 255,736.78 APPRISS INC 10,425.25 AREVA INC 33,950.00 ARVOS INC 114,761.25 AVIAT US INC 16,458.00 BABCOCK & WILCOX 825,979.67 BARNES AND THORNBURG LLP 1,721,839.75 BEDESCHI MID WEST CONVEYOR LLC 96,073.66 BENCHMARK COMMUNICATIONS GP LLC 13,959.37 BLACK & VEATCH CORP 204,239.33 BLUE STAR PARTNERS LLC 313,689.38 BMWC 38,796.18 BOSE MCKINNEY AND EVANS LLP 50,000.00 BOUNDLESS NETWORK INC 29,669.38 BRANDENBURG INDUSTRIAL SERV CO 105,580.00 BROCK HOLDINGS III INC 11,824.25 BURNS & MCDONNELL 8,403,182.22 CAM OR ENVIRONMENTAL TRUST 32,643.46 CAMPOS EPC LLC 515,626.55 CARDNO INC 64,236.91 CATSI INC 461,206.54 CE POWER SOLUTIONS LLC 132,154.00 CENTER FOR RESOURCE SOLUTIONS 13,500.00 CH2M HILL ENGINEERS INC 293,658.39 CHARGEPOINT INC 223,878.00 CLEARESULT CONSULTING INC 1,283,726.02

MSFR 0587 170 IAC 1-5-8(a)(20) Page 2 of 6

CLEARSPACE LLC 13,500.00 COMMONWEALTH ASSOCIATES INC 2,167,252.71 COMMUNITY DYNAMICS INC 26,336.00 COMMUNITY TITLE COMPANY 339,189.72 COMSEARCH INC 13,611.60 CONCENTRIC ENERGY ADVISORS INC 448,136.66 CONSPECT SERVICES INC 108,320.00 CONSTRUCTION TECHNOLOGIES LLC 749,796.05 CONTRACT LAND STAFF 199,598.31 CONTRADO BBH HOLDINGS LLC 19,520.00 CROWN ELECTRIC ENGINEERING 21,900.00 CSD ENGINEERS LLC 58,545.00 DANIEL L SUN INC 34,000.00 DASHIELL 1,321,028.25 DELOITTE & TOUCHE LLP 2,151,650.71 DELTA CONSTRUCTION PARTNERS 31,240.00 DLZ INDIANA LLC 90,948.50 DLZ INDUSTRIAL LLC 76,001.25 DOBLE ENGINEERING CO 94,615.58 DRESSER RAND GROUP 100,745.75 DUKE ENERGY 195,959.97 DUNELAND GROUP INC 13,017.50 ECOLOGY & ENVIRONMENT INC 109,493.99 EDWARD P GRIMMER P C 96,771.53 ELECTRICAL RESOURCE MANAGEMENT 23,343.75 ELK ENERGY SERVICES LLC 1,867,225.90 EMCOR/HYRE ELECTRIC COMPANY 190,062.50 EN ENGINEERING LLC 4,023,289.26 ENERCON SERVICES INC 151,622.20 ENERFAB INC 103,215.00 ENERTOUCH INC 3,011,293.09 ENTACT ENVIRONMENTAL SERVICES 3,779,685.96 ENVIRONMENTAL CONSULTANTS INC 14,308.92 ENVIRONMENTAL PROTECTION AGENCY 193,511.85 ENVIRONMENTAL RESOURCES MANAGEMENT 656,064.43 ENVIRONMENTAL STANDARDS INC 125,873.24 EPS E AND D PC 37,984.00 EQ THE ENVIRONMENTAL QUALITY COMPANY 1,453,644.08 ETHOSENERGY POWER PLANT SERVICES 17,100.00 EUROFINS LANCASTER LABORATORIE 10,697.90 EUROFINS LANCASTER LABS ENVIRONMENTAL 132,156.35 EXCIPIO CONSULTING LLC 40,047.43 F1 250,244.80 FALK PLI ENGINEERING AND SURVEYING 54,819.00 FIDELITY INVESTMENTS INSTITUTIONAL 21,012.38 FITBIT INC 39,733.44 FOUR WINDS INTERACTIVE LLC 16,267.91

MSFR 0588 170 IAC 1-5-8(a)(20) Page 3 of 6

FRANKLIN ENERGY SERVICES LLC 1,270,429.48 G & L CORPORATION 48,400.00 GAI CONSULTANTS INC 39,897.39 GANNETT FLEMING INC 12,085.00 GAS SUPPLY CONSULTING INC 11,899.59 GEI CONSULTANTS INC 234,102.56 GERARD J ALONZO 71,300.00 GOLDER ASSOCIATES INC 493,601.06 GP STRATEGIES CORPORATION 46,829.48 GRACE CONSULTING INC 40,360.00 HALEY & ALDRICH INC 3,330,633.73 HDM HOLDINGS LLC DBA 20,800.00 HEWITT ASSOCIATES LLC 2,067,589.11 HOH ENGINEERS INC 221,603.56 HOOPER CORPORATION 36,307.26 ICE MILLER LLP 228,732.37 INDIANA DEPARTMENT OF ENVIRONM 59,031.00 INDIANA OFFICE OF UTILITY CONS 226,782.20 INFORMATION INTEGRATORS INC 716,714.48 INFRASOURCE CONSTRUCTION CO 578,763.16 INJAM 12,376.70 INTEGRAL ANALYTICS INC 24,750.00 INTERACTIVE DATA CORP 17,277.70 INTERNATIONAL BUSINESS MACHINES 187,452.97 INTERTEK 10,208.30 INVENSYS SYSTEMS INC 31,916.53 ITRON INC 97,501.20 J B WHITECAVAGE ASSOCIATES 33,508.27 JAN X-RAY SERVICES INC 401,808.00 JMI INSTRUMENT CO 214,580.00 JORDAN TRANSFORMER LLC 14,000.00 JR MICHALEC CONSULTING LLC 10,186.46 K & S ENGINEERS INC 140,344.00 KENNY CONSTRUCTION COMPANY 309,703.81 KERAMIDA ENVIRONMENTAL INC 373,567.82 KESCEP INC 120,454.80 L E MYERS COMPANY 209,097.52 LARSON DANIELSON CONSTRUCTION 10,672.00 LEWIS AND KAPPES PC 350,000.00 LGK ASSOCIATES 48,840.00 LOCKHEED MARTIN SERVICES INC 1,692,640.73 LUSE THERMAL TECHNOLOGIES LLC 12,366.00 MARBACH BRADY & WEAVER INC 928,002.92 MARK ALAN GRAY 17,998.73 MARK J BECKER 81,805.00 MATTHEW D WHETSTONE 30,000.00 MEADE INC 42,703.30

MSFR 0589 170 IAC 1-5-8(a)(20) Page 4 of 6

MEDCOR INC 583,034.93 MERCER HEALTH & BENEFITS LLC 47,489.22 MES DESIGN COMPANY 94,200.50 METRO CONSULTING ASSOCIATES 149,641.11 MICHAEL D HERRICK 39,709.70 MILHOUSE ENGINEERING AND CONSTUCTION 126,233.80 MILLBRANTH & BUSH LLC 63,898.73 MITSUBISHI ELECTRIC POWER PROD 21,895.60 MONSTER.COM 12,495.56 MONTROSE ENVIRONMENTAL GROUP 162,753.75 MORGAN MARKETING PARTNERS 36,860.23 MRC GLOBAL (US) INC 18,286.18 MWH AMERICAS INC 464,393.02 NETWORK & SECURITY TECHNOLOGIES 322,426.06 NEW AGE TELECOM INC 52,358.01 NORMANDY MACHINE CO 14,746.57 NORTHERN CLEARING INC 699,632.40 NORTHERN INDIANA MECHANICAL IN 400,428.42 NORTHERN STAR INDUSTRIES INC 476,524.18 OFF DUTY SERVICES INC 31,679.84 OHIO RIVER VALLEY WATER 60,843.00 ORA L INGRAM 28,550.90 ORACLE AMERICA INC 33,660.00 ORBITAL ENGINEERING INC 3,671,724.87 ORR SAFETY EQUIPMENT CO INC 21,200.00 P MOUL & ASSOCIATES 11,960.00 PATRIOT ENGINEERING AND ENVIRONMENTAL 64,579.25 PAUL R MOUL 19,778.00 PAUL R RUSSMAN 130,247.62 PAVEY EXCAVATING CO 71,367.00 PEKRON CONSULTING 106,020.89 PETERS & MARSKE 15,207.25 PH CURRENT ELECTRIC CO 80,706.20 PIONEER TRANSMISSION LLC 316,379.72 PLANET FORWARD ENERGY SOLUTIONS 204,476.05 PLUMB TUCKETT & ASSOCIATES INC 107,094.50 POWER ENGINEERS INC 267,794.32 PRICE WATERHOUSE COOPERS LLP 178,738.25 PRIME AE GROUP INC 100,756.17 PRIME NDT SERVICES INC 560,383.00 PRIMERA ENGINEERS LTD 913,707.84 PROCUREMENT TIGERS LLC 170,822.43 PROGRESS PUMP & TURBINE SERVICES 218,583.00 PURDUE UNIVERSITY 48,749.50 PURE AIR ON THE LAKE LP 18,673,866.30 QPS ENGINEERING LLC 2,101,567.55 QUALITECH ENGINEERING LLC 1,267,933.73

MSFR 0590 170 IAC 1-5-8(a)(20) Page 5 of 6

R J MYCKA INC 111,731.10 RAMBOLL ENVIRON US CORPORATION 28,450.00 RAMTECH SOFTWARE SOLUTIONS INC 1,080,757.60 RANDSTAD NORTH AMERICA INC 76,517.22 REDSSON LTD 31,067.92 RIGHTSTAR INC 49,477.10 ROBINSON ENGINEERING LTD 17,818.45 RTP ENVIRONMENTAL ASSOCIATES 52,304.50 RUDD ASSET MANAGEMENT 281,240.09 SARGENT & LUNDY LLC 5,650,242.52 SCHIFF HARDIN LLP 81,319.62 SEI SOLUTIONS LLC 34,498.29 SENIOR US HOLDINGS INC 39,092.00 SEQUENT INC 49,291.05 SEVENSON ENVIRONMENTAL SERVICE 1,561,177.66 SIEMENS ENERGY INC 1,753,834.14 SILVER SPRING NETWORKS INC 55,200.00 SIRIUS COMPUTER SOLUTIONS INC 24,080.00 SJ MALONEY MANAGEMENT APPLICATIONS 230,638.55 SMALLS LANDSCAPING INC 36,655.36 SOIL SOLUTIONS INC 16,275.00 SOLID PLATFORMS INC 22,946.62 SOUTH SHORE CLEAN CITIES 48,106.00 SOUTHERN ELECTRICAL EQUIPMENT 10,440.47 SPRING CREEK ACQUISITIONS LLC 588,348.30 SSP INNOVATIONS LLC 212,500.25 STEVENS ENGINEERS AND CONSTRUCTION 101,300.00 STEVENSON ENVIRONMENTAL SERVICES 363,671.10 SUMMIT ENVIROMENTAL SERVICES 88,693.27 SUN TECHNICAL SERVICES 43,731.00 SUPERIOR ENGINEERING LLC 148,253.27 SURGE LLC 29,177.50 SURVEYING AND MAPPING LLC 22,448.64 T D S CONSULTING LLC 41,610.00 TEKSYSTEMS INC 24,840.00 TELVENT USA HOLDINGS, LLC 77,242.51 TERRADEX INC 10,420.00 TESTAMERICA LABORATORIES INC 202,016.68 TETRA TECH INC 35,926.60 THE CADMUS GROUP INC 1,525,048.48 THE DAVEY TREE EXPERT COMPANY 10,093.75 THE DUGGAR COMPANY 41,457.60 TRUSTEES OF PURDUE UNIVERSITY 26,000.00 TUBBESING SOLUTIONS LLC 400,150.00 TULSA INSPECTION RESOURCES LLC 13,071.30 TULSA INSPECTION RESOURCES NDE 154,637.39 TWENTY FIRST CENTURY COMMINICATIONS 43,200.00

MSFR 0591 170 IAC 1-5-8(a)(20) Page 6 of 6

UBISENSE INC 16,000.00 UNITED CONSTRUCTION COMPANY IN 1,365,916.20 UNITED SECURITY LLC 193,122.68 UNIVERSAL PROTECTION SERVICE 158,296.54 USIC 110,409.00 UTILITIES TELECOM COUNCIL 15,000.00 VALMONT NEWMARK INC 140,500.00 WASTE MANAGEMENT SERVICE CENTER 824,099.25 WEAVER HOLDINGS LLC 38,518.44 WESCO RECEIVABLES CORPORATION 433,750.00 WIT PIPELINE INSPECTION INC 112,317.60 WORK MANAGEMENT INC 18,931,998.27 GRAND TOTAL: 134,042,716.04

MSFR 0592 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(21) A schedule of all charitable and civic contributions recorded to utility operations during the test year

MSFR 0593 170 IAC 1-5-8(a)(21) Page 1 of 12

Northern Indiana Public Service Company

A schedule of all charitable and civic contributions recorded to utility operations during the test year

Account Vendor Name Electric Gas Grand Total 10700001 - CWIP-Additions INDIANA NATURAL RESOURCES FOUN $ 50,000.00 $ - $ 50,000.00 $ 50,000.00 $ - $ 50,000.00 42610000 - Other Inc_Exp-Donations 100 BLACK MEN OF GREATER SOUTH $ 1,857.00 $ 593.00 $ 2,450.00 42610000 - Other Inc_Exp-Donations ACCESS LAPORTE COUNTY 57.00 18.00 75.00 42610000 - Other Inc_Exp-Donations ACRES INC 1,591.00 509.00 2,100.00 42610000 - Other Inc_Exp-Donations AFP NE IN CHAPTER 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations AFRICAN AMERICAN ACHIEVERS YOU 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations ALICES 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations ALIVENESS PROJECT OF NWI 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations ALLEN COUNTY EDUCATION PARTNER 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations ALLEN COUNTY FORT WAYNE HISTOR 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations ALSIP TO THE RESCUE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations AMERICAN CANCER SOCIETY 1,250.00 400.00 1,650.00 42610000 - Other Inc_Exp-Donations AMERICAN HEART ASSOCIATION 7,578.00 2,422.00 10,000.00 42610000 - Other Inc_Exp-Donations AMERICAN LEGION POST 94 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations AMERICAN LEGION RIDERS POST 35 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations AMERICAN RED CROSS OF NORTHEAS 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations AMERICAN REFORMED CHURCH 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations ANCILLA COLLEGE 3,107.00 993.00 4,100.00 42610000 - Other Inc_Exp-Donations ANCILLA DOMINI SISTERS 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations ANTONIO CORNELIUS JR 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations APEX BASEBALL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations AREA FIVE AGENCY 436.00 139.00 575.00 42610000 - Other Inc_Exp-Donations ARGOS AMERICAN LEGION POST 68 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations ARGOS COMMUNITY SCHOOLS 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations ARTHUR G JAMES CANCER HOSPITAL 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations ARTS IN THE PARK 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations ARTS UNITED OF GREATER FORT WA 7,578.00 2,422.00 10,000.00 42610000 - Other Inc_Exp-Donations ASSOCIATED CHURCHES OF 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations AUTISM SOCIETY OF INDIANA 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations BASS LAKE FESTIVAL ASSOCIATION 530.00 170.00 700.00 42610000 - Other Inc_Exp-Donations BENTON COMMUNITY FOUNDATION 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations BENTON COUNTY RETIREMENT VILLA 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations BETHANY CHURCH 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations BIG BROTHERS BIG SISTERS 871.00 279.00 1,150.00 42610000 - Other Inc_Exp-Donations BISHOP NOLL INSTITUTE 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations BLIND SOCIAL CENTER 3,031.00 969.00 4,000.00 42610000 - Other Inc_Exp-Donations BLISSFULLY SIMPLE EVENTS 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations BLUE AND GOLD CLUB 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations BLUE JACKET INC 606.00 194.00 800.00 42610000 - Other Inc_Exp-Donations BLUEJAY BUYERS GROUP 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations BLUSH EVENTS INC 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations BONA VISTA PROGRAMS 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations BOY SCOUTS OF AMERICA 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUB OF ADAMS COU 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUB OF FORT WAYN 3,827.00 1,223.00 5,050.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUB OF HAMMOND 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUB OF MARSHALL 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUB OF MICHIGAN 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUBS OF ELKHART 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUBS OF NWI 3,031.00 969.00 4,000.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUBS OF PORTER C 6,441.00 2,059.00 8,500.00 42610000 - Other Inc_Exp-Donations BOYS & GIRLS CLUBS OF ST JOSEP 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations BREONNA WALKER 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations BRIGHTPOINT 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations BROTHERS KEEPER 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations BSA TROOP 167 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations BUILDING CONTRACTORS ASSOCIATI 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations CALLITHUMPIAN COMMITTEE 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations CALUMET COLLEGE OF ST JOSEPH 4,547.00 1,453.00 6,000.00 42610000 - Other Inc_Exp-Donations CALUMET REGION SPORTSMANSHIP C 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations CALVARY TEMPLE ASSEMBLY OF GOD 379.00 121.00 500.00

MSFR 0594 170 IAC 1-5-8(a)(21) Page 2 of 12

42610000 - Other Inc_Exp-Donations CAM INC 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations CAMPAGNA ACADEMY 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations CANCER RESOURCE 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations CARMELITE HOME FOR GIRLS 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations CARROLL COUNTY CHAMBER 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations CARROLL COUNTY CHAMBER OF COMM 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations CASS COUNTY ARTS ALLIANCE 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations CASS COUNTY READING RAILROAD 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations CATHOLIC CHARITIES 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations CEDAR LAKE COMMUNITY FOUNDATIO 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations CEDAR LAKE SUMMERFEST COMMITTE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations CENTER FOR ENERGY WORKFORCE DE 4,926.00 1,574.00 6,500.00 42610000 - Other Inc_Exp-Donations CENTER FOR THE HOMELESS 6,441.00 2,059.00 8,500.00 42610000 - Other Inc_Exp-Donations CENTER FOR WHITLEY COUNTY YOUT 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations CENTRAL GIRLS SOFTBALL 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations CHALLENGER LEARNING CENTER 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations CHANGING LIVES AND CHANGING PA 947.00 303.00 1,250.00 42610000 - Other Inc_Exp-Donations CHILD & PARENT SERVICES 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations CHRISTMAS BASKETS INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations CITY LIFE CENTER 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations CITY OF CROWN POINT 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations CITY OF HAMMOND VETERAN PARADE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations CITY OF HOBART 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations CITY OF KNOX 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations CITY OF KOKOMO 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations CITY OF LAPORTE FIRE DEPARTMEN 1,970.00 630.00 2,600.00 42610000 - Other Inc_Exp-Donations CITY OF MONTICELLO ADA 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations CITY OF PLYMOUTH 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations CITY OF WHITING 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations CLOTHES & FOOD BASKET 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations CMC SPECIAL EVENTS 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations COLE CENTER FAMILY YMCA 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations COMMUNITY CANCER RESEARCH FOUN 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations COMMUNITY FOUNDATION OF GREATE 2,349.00 751.00 3,100.00 42610000 - Other Inc_Exp-Donations COMMUNITY FOUNDATION OF HOWARD 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations COMMUNITY HARVEST FOOD BANK 15,156.00 4,844.00 20,000.00 42610000 - Other Inc_Exp-Donations COMMUNITY HARVEST FOOD BANK OF 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations COMMUNITY TRANSPORTATION NETWO 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations COURTHOUSE SQUARE PRESERVATION 208.00 67.00 275.00 42610000 - Other Inc_Exp-Donations COVENANT CHRISTIAN SCHOOL 95.00 30.00 125.00 42610000 - Other Inc_Exp-Donations CREATIVE ARTS COUNCIL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations CRISIS CENTER INC 7,578.00 2,422.00 10,000.00 42610000 - Other Inc_Exp-Donations CROSSROADS REGIONAL CHAMBER 18,945.00 6,055.00 25,000.00 42610000 - Other Inc_Exp-Donations CROSSROADS YMCA 3,031.00 969.00 4,000.00 42610000 - Other Inc_Exp-Donations CROWN POINT CAL RIPKEN YOUTH B 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations CROWN POINT CHRISTIAN SCHOOL 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations CROWN POINT COMMUNITY FOUNDATI 3,865.00 1,235.00 5,100.00 42610000 - Other Inc_Exp-Donations CROWN POINT FIRE DEPARTMENT IN 4,547.00 1,453.00 6,000.00 42610000 - Other Inc_Exp-Donations CROWN POINT ROTARY CLUB 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations CULTURAL ADVANCEMENT PROJECTS 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations CULVER CHAMBER OF COMMERCE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations DECATUR CHAMBER OF COMMERCE 265.00 85.00 350.00 42610000 - Other Inc_Exp-Donations DEKALB COUNTY FAIR ASSOCIATION 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations DEKALB HIGH SCHOOL BAND 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations DELPHI COMMUNITY SCHOOL CORP 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations DEMOTTE CHAMBER OF COMMERCE 2,823.00 902.00 3,725.00 42610000 - Other Inc_Exp-Donations DEMOTTE ELEMENTARY PTO 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations DISMAS HOUSE OF SOUTH BEND 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations DISTRICT 1 HOSPITAL EMERGENCY 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations DIVERSIFIED MARKETING STRATEGI 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations DOWNTOWN SOUTH BEND INC 307.00 98.00 405.00 42610000 - Other Inc_Exp-Donations DUNEBROOK 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations DUNELAND CHAMBER OF COMMERCE 530.00 170.00 700.00 42610000 - Other Inc_Exp-Donations DUNELAND YMCA 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations DUNES LEARNING CENTER 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations DUNES LEATHERNECKS DETACHMENT 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations DYER CHAMBER OF COMMERCE 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations EACS EDUCATIONAL FOUNDATION IN 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations EARLY CHILDHOOD ALLIANCE DD 1,895.00 606.00 2,501.00

MSFR 0595 170 IAC 1-5-8(a)(21) Page 3 of 12

42610000 - Other Inc_Exp-Donations EAST CHICAGO PUBLIC LIBRARY 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations EAST SIDE COMMUNITY COUNCIL 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations EAST WAYNE STREET CENTER 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations EASTER SEALS ARC OF NORTHEAST 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations EDGEWATERS SYSTEMS 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations ELKHART ENVIRONMENTAL CENTER 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations ELKHART FIRE DEPARTMENT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations ELLIOTT PTO 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations EMBASSY THEATRE FOUNDATION INC 834.00 266.00 1,100.00 42610000 - Other Inc_Exp-Donations EMMANUEL MISSIONARY BAPTIST CH 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations EMPOWER PORTER COUNTY 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations ERINS HOUSE 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations ESSENCE RARE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations FAIRCHILD PRESERVATION INC 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations FAMILY ADVOCATES 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations FAMILY CENTERED SERVICES INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations FBO ALEXS LEMONADE STAND 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations FEED MY STARVING CHILDREN 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations FELLOWSHIP MISSIONS 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations FIRST DISTRICT PRECINCT ORGANI 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations FIRST PRESBYTARIAN CHURCH 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations FIRST TEE OF HAMMOND 1,288.00 412.00 1,700.00 42610000 - Other Inc_Exp-Donations FISH LAKE LAND TRUST 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations FIVE STAR LIFE 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations FOOD BANK OF NORTHERN INDIANA 11,670.00 3,730.00 15,400.00 42610000 - Other Inc_Exp-Donations FOOD BANK OF NORTHWEST INDIANA 11,367.00 3,633.00 15,000.00 42610000 - Other Inc_Exp-Donations FOREST RIDGE ACADEMY 4,168.00 1,332.00 5,500.00 42610000 - Other Inc_Exp-Donations FORT WAYNE ALLEN COUNTY NAACP 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations FORT WAYNE BALLET 606.00 194.00 800.00 42610000 - Other Inc_Exp-Donations FORT WAYNE CENTER FOR LEARNING 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations FORT WAYNE CENTRAL LIONS 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations FORT WAYNE CENTRAL LIONS CLUB 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations FORT WAYNE CHILDREN'S ZOO 2,539.00 811.00 3,350.00 42610000 - Other Inc_Exp-Donations FORT WAYNE COMMUNITY SCHOOLS 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations FORT WAYNE FREEZE 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations FORT WAYNE HABITAT FOR HUMANIT 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations FORT WAYNE MAD ANTS 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations FORT WAYNE PARKS & RECREATION 5,759.00 1,841.00 7,600.00 42610000 - Other Inc_Exp-Donations FORT WAYNE TRAILS 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations FRANCISCAN ALLIANCE FOUNDATION 417.00 133.00 550.00 42610000 - Other Inc_Exp-Donations FRANCISCAN CENTER INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations FRANCISCAN COMMUNITY BENEFIT S 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations FRATERNAL ORDER OF POLICE #165 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations FRIENDS OF DEMOTTE PARKS 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations FRIENDS OF ROBINSON LAKE 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations FRIENDS OF THE PARKS 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations FRIENDSHIP BOTANIC GARDENS 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations FULTON COUNTY 4H FAIR ASSOCIAT 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations GARY BRANCH NAACP 7,578.00 2,422.00 10,000.00 42610000 - Other Inc_Exp-Donations GARY CHAMBER OF COMMERCE 5,305.00 1,695.00 7,000.00 42610000 - Other Inc_Exp-Donations GARY CRUSADER 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations GARY ECONOMIC DEVELOPMENT CORP 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations GARY LIFE EDUCATION INITIATIVE 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations GARY LITERACY COALITION 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations GARY MIDNIGHT BASKETBALL LEAGU 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations GARY PATRIOTIC MEMORIAL ASSOCI 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations GARY STEELERS POP WARNER 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations GEMS INC 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations GENE STRATTON PORTER MEMORIAL 3,031.00 969.00 4,000.00 42610000 - Other Inc_Exp-Donations GENESIS OUTREACH 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations GENI 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations GIRL SCOUTS OF NORTHERN INDIAN 606.00 194.00 800.00 42610000 - Other Inc_Exp-Donations GIRLS ON THE RUN MICHIANA 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations GOOD SAMARITAN FOOD PANTRY 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations GOODFELLOWS CLUBS INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations GOODWILL INDUSTRIES OF MICHIAN 493.00 157.00 650.00 42610000 - Other Inc_Exp-Donations GOSHEN HISTORICAL SOCIETY 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations GREATER ELKHART CHAMBER OF COM 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations GREATER FORT WAYNE HISPANIC CH 76.00 24.00 100.00

MSFR 0596 170 IAC 1-5-8(a)(21) Page 4 of 12

42610000 - Other Inc_Exp-Donations GREATER FORT WAYNE INC 6,669.00 2,131.00 8,800.00 42610000 - Other Inc_Exp-Donations GREATER GARY AMERICAN JAZZ ASS 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations GREATER LAFAYETTE HONOR FLIGHT 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations GREATER LAPORTE CHAMBER 2,993.00 957.00 3,950.00 42610000 - Other Inc_Exp-Donations GREATER MONTICELLO CHAMBER OF 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations GREATER PORTAGE CHAMBER OF COM 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations GREEN TOWNSHIP LIONS INC 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations GRIFFITH ATLETIC DEPARTMENT 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations HABITAT FOR HUMANITY INTERNATI 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations HABITAT FOR HUMANITY ST JOSEPH 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations HAMMOND ACADEMY OF SCIENCE AND 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations HAMMOND EDUCATION FOUNDATION 4,547.00 1,453.00 6,000.00 42610000 - Other Inc_Exp-Donations HAMMOND HOLIDAY PARADE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations HAMMOND MOHAWKS ATHLETIC & CON 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations HAMMOND NAACP 871.00 279.00 1,150.00 42610000 - Other Inc_Exp-Donations HAMMOND PARKS AND RECREATION 530.00 169.00 699.00 42610000 - Other Inc_Exp-Donations HAVEN HOUSE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations HAYNES APPERSON FESTIVAL 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations HEADWATERS PARK ALLIANCE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations HEALTHIER MOMS & BABIES 1,326.00 424.00 1,750.00 42610000 - Other Inc_Exp-Donations HEALTHLINC INC 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations HEARTLAND ARTISTS 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations HEBRON VOLUNTEER FIRE DEPARTME 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations HELLO GORGEOUS OF HOPE INC 606.00 194.00 800.00 42610000 - Other Inc_Exp-Donations HELPING HANDS 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations HIELO SERVICES 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations HIGHLAND CHAMBER OF COMMERCE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations HIGHLAND COMMUNITY FOUNDATION 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations HISPANIC LEADERSHIP COALITION 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations HISTORY CENTER 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations HOBART CHAMBER OF COMMERCE 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations HOBART FOP LODGE 121 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations HOBART MOOSE LODGE 783 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations HOBART YMCA 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations HOOSIERS FEEDING THE HUNGRY 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations HOSPICE AT HOME 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations HOSPICE FOUNDATION 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations HOUSING OPPORTUNITIES INC 2,728.00 872.00 3,600.00 42610000 - Other Inc_Exp-Donations HUBBARD HILL RETIREMENT COMMUN 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations HUMANE SOCIETY OF ST JOSEPH CO 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations IDEAS IN MOTION INC 947.00 303.00 1,250.00 42610000 - Other Inc_Exp-Donations IMPACT CHRISTIAN CHURCH 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations INDIANA AUDUBON SOCIETY 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations INDIANA BALLET THEATRE NORTHWE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations INDIANA BLACK EXPO INC 7,578.00 2,422.00 10,000.00 42610000 - Other Inc_Exp-Donations INDIANA CHAMBER OF COMMERCE 15,156.00 4,844.00 20,000.00 42610000 - Other Inc_Exp-Donations INDIANA DEPARTMENT OF CHILD SE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations INDIANA DUNES ENVIRONMENTAL LE 5,684.00 1,817.00 7,501.00 42610000 - Other Inc_Exp-Donations INDIANA ENERGY CONFERENCE 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations INDIANA ENVIRONMENTAL HEALTH A 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations INDIANA FFA FOUNDATION 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations INDIANA FIRST LADYS CHARITABLE 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations INDIANA LEGAL FOUNDATION INC 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations INDIANA MANUFACTURERS ASSOC 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations INDIANA UNDERGROUND PLANT PROT 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations INDIANA UNIVERSITY CONFERENCES 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations INDIANA UNIVERSITY FOUNDATION 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations INDIANA UNIVERSITY KOKOMO 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations INDIANA YOUTH SERVICES ASSOCIA 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations INTERNATIONAL FRIENDSHIP GARDE 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations INVENT NOW 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations IPFW 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations ISC NAACP 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations IU DONS & DONETTES 530.00 170.00 700.00 42610000 - Other Inc_Exp-Donations IU HEALTH WHITE MEMORIAL FOUND 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations IVY TECH 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations IVY TECH COMMUNITY COLLEGE 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations IVY TECH COMMUNITY COLLEGE END 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations IVY TECH FOUNDATION 33,533.00 10,717.00 44,250.00

MSFR 0597 170 IAC 1-5-8(a)(21) Page 5 of 12

42610000 - Other Inc_Exp-Donations IVY TECH KOKOMO 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations IVY TECH STATE COLLEGE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations J C CRUISERS 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations JACOBS LADDER PEDIATRIC REHABI 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations JAMES M SWEEENEY GOLF CLASSIC 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations JASMINE LONG 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations JASMINE WILLIAMSON 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations JASPER COUNTY COMMUNITY SERVIC 300.00 96.00 396.00 42610000 - Other Inc_Exp-Donations JASPER COUNTY FAIR ASSOCIATION 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations JASPER COUNTY PUBLIC LIBRARY 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations JE WADE MINISTRIES INC 530.00 170.00 700.00 42610000 - Other Inc_Exp-Donations JOES KIDS INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations JUNIOR ACHIEVEMENT 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations JUNIOR ACHIEVEMENT OF CHICAGO 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations JUNIOR ACHIEVEMENT OF GREATER 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations JUNIOR ACHIEVEMENT OF MARSHALL 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations JUNIOR ACHIEVEMENT OF NORTHERN 13,451.00 4,299.00 17,750.00 42610000 - Other Inc_Exp-Donations JUNIOR ACHIEVEMENT SERVING LAP 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations JUNIOR ACHIEVEMENT SERVING WAW 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations JUST NEIGHBORS IHN 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations KAPPA ALPHA PSI COMMUNITY FOUN 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations KAPPA KAPPA KAPPA INC 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations KENDALLVILLE AREA CHAMBER 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations KEWANNA FIRE DEPARTMENT 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations KEWANNA HEART 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations KIWANIS CLUB OF VALPARAISO 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations KNIGHTS OF COLUMBUS COUNCIL 13 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations KOKOMO HUMANE SOCIETY 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations KOKOMO KIDS FISHING CLINIC 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations KOKOMO RESCUE MISSION 5,342.00 1,708.00 7,050.00 42610000 - Other Inc_Exp-Donations KOKOMO SYMPHONIC SOCIETY INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations KOKOMO URBAN OUTREACH 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations KOSCIUSKO CHAMBER OF COMMERCE 95.00 30.00 125.00 42610000 - Other Inc_Exp-Donations KOSCIUSKO COUNTY CVB 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations KOSCIUSKO YOUTH LEADERSHIP ACA 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations LACASA INC 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations LAGRANGE COUNTY CHAMBER 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations LAGRANGE COUNTY CHAMBER OF COM 493.00 157.00 650.00 42610000 - Other Inc_Exp-Donations LAGRANGE COUNTY COMMUNITY FOUN 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations LAKE AREA UNITED WAY 23,711.00 7,578.00 31,289.00 42610000 - Other Inc_Exp-Donations LAKE CENTRAL BASKETBALL PROGRA 417.00 133.00 550.00 42610000 - Other Inc_Exp-Donations LAKE CENTRAL HIGH SCHOOL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations LAKE COURT HOUSE FOUNDATION IN 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations LAKELAND YOUTH CENTER 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations LAKES OF THE FOUR SEASONS POA 341.00 109.00 450.00 42610000 - Other Inc_Exp-Donations LAKESHORE CHAMBER OF COMMERCE 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations LAPAZ NORTH TOWNSHIP VOLUNTEER 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations LAPORTE CHAMBER OF COMMERCE 341.00 109.00 450.00 42610000 - Other Inc_Exp-Donations LAPORTE COUNTY CONSERVATION TR 909.00 291.00 1,200.00 42610000 - Other Inc_Exp-Donations LAPORTE COUNTY CVB 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations LAPORTE COUNTY FAMILY YMCA 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations LAPORTE COUNTY JUVENILE SERVIC 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations LAPORTE COUNTY SOIL & WATER CO 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations LAPORTE COUNTY SYMPHONY ORCHES 3,903.00 1,247.00 5,150.00 42610000 - Other Inc_Exp-Donations LAPORTE HOSPITAL FOUNDATION 2,046.00 654.00 2,700.00 42610000 - Other Inc_Exp-Donations LASALLE COUNCIL BSA 455.00 145.00 600.00 42610000 - Other Inc_Exp-Donations LAURA L MIOTTO - - 0.00 42610000 - Other Inc_Exp-Donations LEADERSHIP LAPORTE COUNTY 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations LEAGUE FOR THE BLIND & DISABLE 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations LEGACY FOUNDATION 2,804.00 896.00 3,700.00 42610000 - Other Inc_Exp-Donations LEUKEMIA AND LYMPHOMA SOCIETY 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations LIFE TREATMENT CENTERS INC 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations LINKS INC 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations LINKS OF NORTHERN INDIANA 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations LIONS VISION CARE INC 108.00 34.00 142.00 42610000 - Other Inc_Exp-Donations LITERACY ALLIANCE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations LITTLE RIVER WETLANDS PROJECT 4,736.00 1,514.00 6,250.00 42610000 - Other Inc_Exp-Donations LITTLE TURTLE WATERWAY CORP 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations LIVE MUSIC MATTERS 1,591.00 509.00 2,100.00

MSFR 0598 170 IAC 1-5-8(a)(21) Page 6 of 12

42610000 - Other Inc_Exp-Donations LOGAN COMMUNITY RESOURCES INC 455.00 145.00 600.00 42610000 - Other Inc_Exp-Donations LOGANS LANDING INC 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations LOGANSPORT CASS COUNTY CHAMBER 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations LOWELL HIGH SCHOOL 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations LOYAL ORDER OF THE MOOSE #836 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations LUBEZNIK ART CENTER 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations MACONAQUAH SCHOOL CORPORATION 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations MAD ANTHONYS CHILDRENS HOPE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MARCH OF DIMES 985.00 315.00 1,300.00 42610000 - Other Inc_Exp-Donations MARQUETTE CATHOLIC HIGH SCHOOL 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations MARSHALL COUNTY BLUEBERRY FEST 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations MARSHALL COUNTY COMMUNITY FOUN 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations MARSHALL COUNTY COUNCIL ON AGI 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations MARSHALL COUNTY FOP 130 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations MARSHALL COUNTY NEIGHBORHOOD C 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations MARTIN LUTHER KING SCHOOL INC 567.00 181.00 748.00 42610000 - Other Inc_Exp-Donations MARTIN T KRUEGER MIDDLE SCHOOL 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations MAYORS BALL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MAYORS CHARITY EVENT COMMITTEE 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations MAYORS OFFICE 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations MEALS ON WHEELS OF NWI 4,736.00 1,514.00 6,250.00 42610000 - Other Inc_Exp-Donations MEDARYVILLE WHITE POST TOWNSHI 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations METROPOLITAN YOUNG MENS CHRIST 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations MIAMI COUNTY CHAMBER OF COMMER 6,441.00 2,059.00 8,500.00 42610000 - Other Inc_Exp-Donations MIAMI COUNTY COMMUNITY FOUNDAT 871.00 279.00 1,150.00 42610000 - Other Inc_Exp-Donations MIAMI COUNTY HELPING HANDS 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations MIAMI COUNTY HISTORICAL SOCIET 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MIAMI COUNTY YMCA 3,903.00 1,247.00 5,150.00 42610000 - Other Inc_Exp-Donations MICHIANA AREA COUNCIL OF GOVER 4,547.00 1,453.00 6,000.00 42610000 - Other Inc_Exp-Donations MICHIANA RESOURCES 4,168.00 1,332.00 5,500.00 42610000 - Other Inc_Exp-Donations MICHIGAN CITY AREA CHAMBER 455.00 145.00 600.00 42610000 - Other Inc_Exp-Donations MICHIGAN CITY CHAMBER MUSIC FE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MICHIGAN CITY DRIFTERS 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MICHIGAN CITY FIRE DEPARTMENT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MICHIGAN CITY HUMAN RIGHTS COM 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations MICHIGAN CITY POLICE DEPARTMEN 5,684.00 1,817.00 7,501.00 42610000 - Other Inc_Exp-Donations MICHIGAN CITY POLICE DEPT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MIDDLEBURY CHAMBER OF COMMERCE 95.00 30.00 125.00 42610000 - Other Inc_Exp-Donations MIDDLEBURY FALL FESTIVAL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MILITARY HONOR PARK AND MUSEUM 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations MIND OVER MATTER INC 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations MINORITY HEALTH COALITION OF L 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations MLK CLUB INC 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations MONTEREY DAYS FESTIVAL 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations MONTICELLO BUSINESS ALLIANCE 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations MONTICELLO ECLIPSE 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations MONTICELLO FIRE DEPARTMENT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MONTICELLO ROTARY CLUB 455.00 145.00 600.00 42610000 - Other Inc_Exp-Donations MONTICELLO STROKERS SWIM TEAM 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MT MORIAH MBC 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations MUNSTER CHAMBER OF COMMERCE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MUNSTER EDUCATION FOUNDATION 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations MUNSTER FIRE DEPARTMENT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations MUNSTER FIREFIGHTERS ASSOCIATI 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations MUNSTER PARKS AND RECREATION 909.00 291.00 1,200.00 42610000 - Other Inc_Exp-Donations NAPPANEE AREA CHAMBER OF COMME 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations NATIONAL CHILD SAFETY COUNCIL 466.00 149.00 615.00 42610000 - Other Inc_Exp-Donations NATIONAL CIVIL RIGHTS HALL OF 3,031.00 969.00 4,000.00 42610000 - Other Inc_Exp-Donations NATIONAL FIRE SAFETY COUNCIL 311.00 99.00 410.00 42610000 - Other Inc_Exp-Donations NATIONAL FIRE SAFETY COUNCIL I 265.00 85.00 350.00 42610000 - Other Inc_Exp-Donations NATIONAL MS SOCIETY 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations NATIONAL PARK TRUST 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations NATURE CONSERVANCY IN INDIANA 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations NAZARETH HOME 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations NEIGHBORHOOD RESOURCES CONNECT 265.00 85.00 350.00 42610000 - Other Inc_Exp-Donations NEIGHBORLINK FORT WAYNE 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations NEW BEGINNINGS CHILD CARE INC 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations NEW HAVEN CHAMBER OF COMMERCE 530.00 170.00 700.00 42610000 - Other Inc_Exp-Donations NEW HOPE MISSIONARY BAPTIST CH 3,789.00 1,211.00 5,000.00

MSFR 0599 170 IAC 1-5-8(a)(21) Page 7 of 12

42610000 - Other Inc_Exp-Donations NEW LEVEL MEDIA 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations NEW PARIS BOY SCOUTS TROOP 12 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations NEW PRAIRIE HIGH SCHOOL 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations NEW SALEM MISSIONARY BAPTIST C 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations NEWALLEN ALLIANCE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations NICHES LAND TRUST INC 2,501.00 799.00 3,300.00 42610000 - Other Inc_Exp-Donations NOBLE COUNTY COMMUNITY FOUNDAT 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations NOBLE COUNTY LAW ENFORCEMENT 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations NORTH MANCHESTER CHAMBER 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations NORTH NEWTON SCHOOL CORPORATIO 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations NORTH TOWNSHIP TRUSTEE 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations NORTH WEBSTER ELEMENTARY PTO 606.00 194.00 800.00 42610000 - Other Inc_Exp-Donations NORTH WHITE FOOD PANTRY 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations NORTH WHITE JR SR HIGH SCHOOL 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations NORTHEAST INDIANA FUND 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations NORTHEAST INDIANA PUBLIC RADIO 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations NORTHERN INDIANA COMMUNITY FOU 587.00 187.00 774.00 42610000 - Other Inc_Exp-Donations NORTHWEST INDIANA CANCER KIDS 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations NORTHWEST INDIANA QUALITY OF L 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations NORTHWEST REGIONAL SWAT TEAM 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations NWI BUILDING & CONSTRUCTION TR 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations NWI PADDLING ASSOCIATION 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations OGDEN DUNES COMMUNITY FUND 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations OLIVET AME CHURCH 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations OMICRON PHI OMEGA CHAPTER 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations ONE HEART MANY HANDS 871.00 279.00 1,150.00 42610000 - Other Inc_Exp-Donations OPPORTUNITY ENTERPRISES INC 3,865.00 1,235.00 5,100.00 42610000 - Other Inc_Exp-Donations OPTIMIST CLUB OF HAMMOND 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations OSSIAN DAYS INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations OTIS R BOWEN CENTER FOR HUMAN 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations OXFORD PUBLIC LIBRARY 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations PARENTS AND FRIENDS INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations PATCH HARBORSIDE HERITAGE ORGA 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations PERU MIAMI COUNTY CHAMBER 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations PERU POLICE DEPARTMENT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations PHS ROBOTICS CLUB 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations PIERCETON FIRE DEPARTMENT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations PLYMOUTH FIRE DEPARTMENT 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations PLYMOUTH FOP LODGE 195 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations PLYMOUTH PARK & RECREATION DEP 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations POLISH HERITAGE FEST 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations POP FOUNDATION 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations PORTAGE TOWNSHIP FOOD PANTRY 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations PORTER COUNTY AGING & COMMUNIT 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations PORTER COUNTY ANIMAL SHELTER 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations PORTER COUNTY CAREER & TECHNIC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations PORTER COUNTY COMMUNITY FOUNDA 12,617.00 4,033.00 16,650.00 42610000 - Other Inc_Exp-Donations PORTER COUNTY PARKS FOUNDATION 4,545.00 1,453.00 5,998.00 42610000 - Other Inc_Exp-Donations PORTER STARKE FOUNDATION 871.00 279.00 1,150.00 42610000 - Other Inc_Exp-Donations PORTER VOLUNTEER FIREFIGHTERS 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations POTATO CREEK LIONS STRAWBERRY 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations PRESERVATION OF THE RES INC 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations PROM GENIE INC 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations PULASKI COUNTY HUMAN SERVICES 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations PURDUE CALUMET CHANCELLORS SCH 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations PURDUE FOUNDATION 2,501.00 799.00 3,300.00 42610000 - Other Inc_Exp-Donations PURDUE FOUNDATION NORTHWEST 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations PURDUE UNIVERSITY CALUMET 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations PURDUE UNIVERSITY COOPERATIVE 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations QUEEN ANNES VINEYARD INC 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations REAL SERVICES INC 493.00 157.00 650.00 42610000 - Other Inc_Exp-Donations REBUILDING TOGETHER DUNELAND 947.00 303.00 1,250.00 42610000 - Other Inc_Exp-Donations REBUILDING TOGETHER HEBRON 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations REBUILDING TOGETHER PORTAGE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations REBUILDING TOGETHER SOUTH LAKE 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations REINS OF LIFE 1,667.00 533.00 2,200.00 42610000 - Other Inc_Exp-Donations REMINGTON WATER TOWER DAYS FES 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations REPOSITION INC 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations RESCUE MISSION 379.00 121.00 500.00

MSFR 0600 170 IAC 1-5-8(a)(21) Page 8 of 12

42610000 - Other Inc_Exp-Donations RISE INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations RIVER CITY RAT RACE 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations ROME CITY CHAMBER OF COMMERCE 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations ROTARY CLUB OF MONTICELLO 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations RUSSIAVILLE POLICE DEPARTMENT 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations SACRED HEART SCHOOL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations SAFE HARBOR 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations SAINT JOSEPHS COLLEGE 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations SAINT MARYS COLLEGE 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations SALVATION ARMY 1,970.00 630.00 2,600.00 42610000 - Other Inc_Exp-Donations SALVATION ARMY CANTEEN FUND 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations SALVATION ARMY FORT WAYNE CORP 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations SALVATION ARMY LAKE COUNTY 1,250.00 400.00 1,650.00 42610000 - Other Inc_Exp-Donations SALVATION ARMY MICHIGAN CITY C 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations SALVATION ARMY OF LAPORTE 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations SALVATION ARMY OF PORTER COUNT 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations SAMARITAN COUNSELING CENTERS I 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations SAVE THE DUNES COUNCIL 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations SCAN INC 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations SCHERERVILLE PARKS FOUNDATION 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations SCHOOL CITY OF EAST CHICAGO 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations SCHOOL CITY OF WHITING 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations SCHOOL SUPPLY GIVEAWAY OF GARY 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations SCIENCE CENTRAL 2,766.00 884.00 3,650.00 42610000 - Other Inc_Exp-Donations SHIRLEY HEINZE LAND TRUST 7,237.00 2,313.00 9,550.00 42610000 - Other Inc_Exp-Donations SOCIAL & LEARNING INSTITUTE 871.00 279.00 1,150.00 42610000 - Other Inc_Exp-Donations SOJOURNER TRUTH HOUSE 1,970.00 630.00 2,600.00 42610000 - Other Inc_Exp-Donations SOUTH BEND CHAPTER OF LINKS IN 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations SOUTH BEND CIVIC THEATRE INC 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations SOUTH BEND DRIFTERS 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations SOUTH BEND EDUCATION FOUNDATIO 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations SOUTH BEND FIREFIGHTERS ASSOCI 909.00 291.00 1,200.00 42610000 - Other Inc_Exp-Donations SOUTH BEND HERITAGE FOUNDATION 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations SOUTH BEND HUMAN RIGHTS COMMIS 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations SOUTH BEND REGIONAL MUSEUM OF 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations SOUTH BEND SYMPHONY ORCHESTRA 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations SOUTH BEND SYMPHONY YOUTH ORCH 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations SOUTH SHORE ARTS 5,305.00 1,695.00 7,000.00 42610000 - Other Inc_Exp-Donations SOUTH SHORE CLEAN CITIES 5,456.00 1,744.00 7,200.00 42610000 - Other Inc_Exp-Donations SOUTH SHORE LEADERSHIP CENTER 7,578.00 2,422.00 10,000.00 42610000 - Other Inc_Exp-Donations SPECIAL KIDS SPECIAL NEEDS 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations SPECIAL OLYMPICS INDIANA 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations SPECIAL OLYMPICS INDIANA MARSH 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations SPIRIT OF MONTICELLO FESTIVAL 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations ST JOHN GIRLS SOFTBALL LEAGUE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations ST JOSEPH COUNTY CHAMBER 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations ST JOSEPH COUNTY PARKS FOUNDAT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations ST JOSEPH COUNTY TREASURER 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations ST JOSEPHS CARMELITE HOME 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations ST MARY SCHOOL 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations ST PAUL MISSIONARY BAPTIST CHU 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations ST VINCENT DEPAUL SOCIETY 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations ST VINCENT KOKOMO FOUNDATION 530.00 170.00 700.00 42610000 - Other Inc_Exp-Donations STAR CITY LIONS CLUB 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations STARKE COUNTY 4-H COUNCIL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations STARKE COUNTY FAIRBOARD INC 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations STARKE COUNTY SOFTBALL BASEBAL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations STARKE COUNTY YOUTH CLUB 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations STARKE UNITED FUND 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations START FORT WAYNE INC 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations STATE STREET COMMUNITY CHURCH 5,684.00 1,817.00 7,501.00 42610000 - Other Inc_Exp-Donations STEUBEN COUNTY COMMUNITY FOUND 796.00 254.00 1,050.00 42610000 - Other Inc_Exp-Donations STEUBEN COUNTY HUMANE SHELTER 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations STEUBEN COUNTY LITERACY COALIT 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations STEUBEN COUNTY UNITED WAY 1,258.00 402.00 1,660.00 42610000 - Other Inc_Exp-Donations STONE SOUP COMMUNITY 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations SUPER SHOT INC 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations SUSAN G KOMEN BREAST CANCER FO 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations TALTREE ARBORETUM & GARDENS FO 1,895.00 606.00 2,501.00

MSFR 0601 170 IAC 1-5-8(a)(21) Page 9 of 12

42610000 - Other Inc_Exp-Donations THE CARING PLACE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations THE CROSSING NATIONAL INC 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations THE HONEYWELL FOUNDATION INC 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations THE LINKS INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations THE LINKS OF NORTHERN INDIANA 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations THEA BOWMAN LEADERSHIP ACADEMY 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations THEATRE AT THE CENTER 1,137.00 363.00 1,500.00 42610000 - Other Inc_Exp-Donations TOWLE COMMUNITY THEATRE 568.00 182.00 750.00 42610000 - Other Inc_Exp-Donations TOWN OF DYER 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations TOWN OF DYER SPECIAL EVENTS 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations TOWN OF HEBRON 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations TOWN OF LOWELL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations TOWN OF SCHERERVILLE 2,273.00 727.00 3,000.00 42610000 - Other Inc_Exp-Donations TOWN OF ST JOHN 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations TOWN OF YEOMAN 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations TRADEWINDS 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations TREES INDIANA 1,667.00 533.00 2,200.00 42610000 - Other Inc_Exp-Donations TRI CITY SPECIAL GAMES 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations TRI TOWN SAFETY VILLAGE 4,282.00 1,368.00 5,650.00 42610000 - Other Inc_Exp-Donations TRINE UNIVERSITY 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations TRINITY UNITED CHURCH OF CHRIS 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations TRUSTEES OF PURDUE UNIVERSITY 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations TURKEY TRACKS HUNT ERIC COREY 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations TURNING POINT SHELTER 38.00 12.00 50.00 42610000 - Other Inc_Exp-Donations TWIN CITY MINISTERIAL ALLIANCE 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations TWIN LAKES HIGH SCHOOL AFTER P 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations TWIN LAKES PAT CLUB 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations UNCF 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF ADAMS COUNTY 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF ALLEN COUNTY 1,108.00 354.00 1,462.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF CARROLL COUNTY 36.00 12.00 48.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF CASS COUNTY 280.00 90.00 370.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF DEKALB COUNTY 91.00 29.00 120.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF ELKHART COUNTY 546.00 174.00 720.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF FULTON COUNTY 91.00 29.00 120.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF HOWARD COUNTY 9,772.00 3,123.00 12,895.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF KOSCIUSKO COUNTY 529.00 169.00 698.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF LAGRANGE COUNTY 91.00 29.00 120.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF LAPORTE CO INC 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF LAPORTE COUNTY 15,569.00 4,976.00 20,545.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF MARSHALL COUNTY 1,256.00 402.00 1,658.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF MIAMI COUNTY 1,015.00 325.00 1,340.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF PORTER COUNTY 9,825.00 3,140.00 12,965.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF ST JOSEPH COUNTY 5,873.00 1,877.00 7,750.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF WABASH COUNTY 55.00 17.00 72.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF WELLS COUNTY 99.00 32.00 131.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF WHITE COUNTY 256.00 82.00 338.00 42610000 - Other Inc_Exp-Donations UNITED WAY OF WHITLEY COUNTY 91.00 29.00 120.00 42610000 - Other Inc_Exp-Donations UNITY FOUNDATION OF LAPORTE CO 2,690.00 860.00 3,550.00 42610000 - Other Inc_Exp-Donations UNITY PERFORMING ARTS FOUNDATI 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations UNIVERSITY OF NOTRE DAME 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations URBAN LEAGUE 227.00 73.00 300.00 42610000 - Other Inc_Exp-Donations URBAN LEAGUE OF NORTHWEST INDI 20,461.00 6,539.00 27,000.00 42610000 - Other Inc_Exp-Donations VALPARAISO EVENTS 4,547.00 1,453.00 6,000.00 42610000 - Other Inc_Exp-Donations VALPARAISO FAMILY YMCA 1,781.00 569.00 2,350.00 42610000 - Other Inc_Exp-Donations VALPARAISO INTERNATIONAL CENTE 1,895.00 606.00 2,501.00 42610000 - Other Inc_Exp-Donations VALPARAISO KIWANIS CLUB FOUNDA 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations VALPARAISO PARKS FOUNDATION 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations VALPARAISO ROTARY 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations VALPARAISO SCHOOL FOUNDATION 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations VALPARAISO UNIVERSITY 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations VETERANS OF FOREIGN WARS OF TH 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations VICTOR LOPEZ 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations W O W FOUNDATION INC 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WABASH COUNTY CHAMBER OF COMME 2,122.00 678.00 2,800.00 42610000 - Other Inc_Exp-Donations WAKARUSA MAPLE SYRUP HERITAGE 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations WANATAH SCARECROW FESTIVAL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WANISS 303.00 97.00 400.00 42610000 - Other Inc_Exp-Donations WARSAW PARKS & RECREATION 758.00 242.00 1,000.00

MSFR 0602 170 IAC 1-5-8(a)(21) Page 10 of 12

42610000 - Other Inc_Exp-Donations WASHINGTON PARK ZOOLOGICAL SOC 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations WATSON ELEMENTARY PTO 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WAWASEE AREA CONSERVANCY FOUND 1,516.00 484.00 2,000.00 42610000 - Other Inc_Exp-Donations WAWASEE DOLLARS FOR SCHOLARS 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations WAYNE TOWNSHIP TRUSTEE OFFICE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WELLS COMMUNITY BOYS & GIRLS C 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WELLS COUNTY CHAMBER OF COMMER 530.00 170.00 700.00 42610000 - Other Inc_Exp-Donations WELLS COUNTY FOUNDATION 114.00 36.00 150.00 42610000 - Other Inc_Exp-Donations WELLSPRING INTERFAITH SOCIAL S 2,652.00 848.00 3,500.00 42610000 - Other Inc_Exp-Donations WESTERN HIGH SCHOOL 265.00 85.00 350.00 42610000 - Other Inc_Exp-Donations WFWA PBS 39 4,168.00 1,332.00 5,500.00 42610000 - Other Inc_Exp-Donations WHEATFIELD LITTLE LEAGUE 265.00 85.00 350.00 42610000 - Other Inc_Exp-Donations WHEELER POINT GUARD CLUB 152.00 48.00 200.00 42610000 - Other Inc_Exp-Donations WHITE COUNTY ECONOMIC DEVELOPM 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WHITE COUNTY HISTORICAL SOCIET 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WHITES INC 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations WHITING COMMUNITY EVENTS COMMI 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations WHITING ROBERTSDALE CHAMBER OF 2,046.00 654.00 2,700.00 42610000 - Other Inc_Exp-Donations WHITLEY COUNTY CHAMBER OF COMM 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations WILDCAT CREEK WILDLIFE CENTER 76.00 24.00 100.00 42610000 - Other Inc_Exp-Donations WILDCAT GUARDIANS 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations WINAMAC ATHLETIC BOOSTERS 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WINFIELD TOWNSHIP TRUSTEE 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations WOMEN IN TRANSITION INC 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations WOODBURN COMMUNITY ASSOCIATION 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations WORTHY WOMEN RECOVERY HOME 5,684.00 1,817.00 7,501.00 42610000 - Other Inc_Exp-Donations YELLOWSTONE TRAIL FESTIVAL 379.00 121.00 500.00 42610000 - Other Inc_Exp-Donations YMCA OF KOKOMO 758.00 242.00 1,000.00 42610000 - Other Inc_Exp-Donations YMCA OF STEUBEN COUNTY 189.00 61.00 250.00 42610000 - Other Inc_Exp-Donations YOUTH SERVICE BUREAU 682.00 218.00 900.00 42610000 - Other Inc_Exp-Donations YWCA NORTH CENTRAL INDIANA 3,789.00 1,211.00 5,000.00 42610000 - Other Inc_Exp-Donations YWCA NORTHEAST INDIANA 947.00 303.00 1,250.00 42610000 - Other Inc_Exp-Donations YWCA OF NWI 3,827.00 1,223.00 5,050.00 42610000 - Other Inc_Exp-Donations ZETA PHI BETA SORORITY INC 379.00 121.00 500.00 TOTAL BELOW THE LINE$ 1,004,489.00 $ 321,031.00 $ 1,325,520.00 50000000 - Op Superv_Eng-Steam BEVERLY BANDITS$ 1,000.00 $ 1,000.00 50000000 - Op Superv_Eng-Steam FAITH COMMUNITY CHURCH 150.00 150.00 50000000 - Op Superv_Eng-Steam FBO RELAY FOR LIFE FOR NANCY V 1,200.00 1,200.00 50000000 - Op Superv_Eng-Steam FOLDS OF HONOR FOUNDATION 2,500.00 2,500.00 50000000 - Op Superv_Eng-Steam JUNIOR ACHIEVEMENT 2,500.00 2,500.00 50000000 - Op Superv_Eng-Steam KANKAKEE VALLEY POP WARNER 1,000.00 1,000.00 50000000 - Op Superv_Eng-Steam POWDER RIVER BASIN COAL USERS 1,000.00 1,000.00 50000000 - Op Superv_Eng-Steam THE LEUKEMIA & LYMPHOMA SOCIET 125.00 125.00 50000000 - Op Superv_Eng-Steam THE SHARE FOUNDATION 75.00 75.00 51000000 - Maint Supv_Eng-Steam TREASURER OF JASPER COUNTY 25,000.00 25,000.00 55400000 - Maint of Misc Oth Pwr Gen PlntFBO RELAY FOR LIFE FOR NANCY V 1,500.00 1,500.00 55400000 - Maint of Misc Oth Pwr Gen PlntFOP #85 1,200.00 1,200.00 55400000 - Maint of Misc Oth Pwr Gen PlntRICKS SMOKEHOUSE AND GRILL LLC 1,200.00 1,200.00 55400000 - Maint of Misc Oth Pwr Gen PlntSHARON BAKER CLASSIC 1,500.00 1,500.00 55400000 - Maint of Misc Oth Pwr Gen PlntWABASH VALLEY COMMUNITY FOUNDA 1,500.00 1,500.00 90300000 - Cust Records Collection Exp LAKE AREA UNITED WAY INC 1,407.00 2,188.00 3,595.00 90300000 - Cust Records Collection Exp SOUTH SHORE LEADERSHIP CENTER 979.00 1,521.00 2,500.00 90300000 - Cust Records Collection Exp USW DISTRICT 7 JOINT UNION MAN 392.00 609.00 1,001.00 91000000 - Misc Cust Serv and Info Exp NORTHWEST INDIANA SYMPHONY ORC 1,961.00 3,039.00 5,000.00 92100000 - Office Supplies and Exp 100 BLACK MEN OF GREATER SOUTH 1,106.00 394.00 1,500.00 92100000 - Office Supplies and Exp ACCESS LAPORTE COUNTY 37.00 13.00 50.00 92100000 - Office Supplies and Exp AMERICAN LEGISLATIVE EXCHANGE 7,373.00 2,627.00 10,000.00 92100000 - Office Supplies and Exp ANCILLA COLLEGE 295.00 105.00 400.00 92100000 - Office Supplies and Exp ANCILLA SYSTEMS 206.00 74.00 280.00 92100000 - Office Supplies and Exp ANGOLA AREA CHAMBER OF COMMERC 291.00 104.00 395.00 92100000 - Office Supplies and Exp ARGOS AMERICAN LEGION POST 68 147.00 53.00 200.00 92100000 - Office Supplies and Exp ASCERA CARE HOSPICE 74.00 26.00 100.00 92100000 - Office Supplies and Exp ASM INTERNATIONAL - CALUMET CH 265.00 95.00 360.00 92100000 - Office Supplies and Exp BELLABOOS PLAY & DISCOVERY CEN 1,106.00 394.00 1,500.00 92100000 - Office Supplies and Exp BETHANY CHURCH 369.00 131.00 500.00 92100000 - Office Supplies and Exp BILLCO PRODUCTIONS 295.00 105.00 400.00 92100000 - Office Supplies and Exp BLACK WOMEN PHYSICIANS INSTITU 516.00 184.00 700.00 92100000 - Office Supplies and Exp BLIND SOCIAL CENTER 1,106.00 394.00 1,500.00 92100000 - Office Supplies and Exp BOYS & GIRLS CLUB OF MARSHALL 369.00 131.00 500.00

MSFR 0603 170 IAC 1-5-8(a)(21) Page 11 of 12

92100000 - Office Supplies and Exp BOYS & GIRLS CLUB OF MICHIGAN 958.00 342.00 1,300.00 92100000 - Office Supplies and Exp BROTHERS BROADCASTING CORPORAT 369.00 131.00 500.00 92100000 - Office Supplies and Exp BUILDERS ASSOCIATION OF LAPORT 2,074.00 739.00 2,813.00 92100000 - Office Supplies and Exp CAMPAGNA ACADEMY 369.00 131.00 500.00 92100000 - Office Supplies and Exp CENTER FOR THE HOMELESS 354.00 126.00 480.00 92100000 - Office Supplies and Exp CHASING DREAMS INC 295.00 105.00 400.00 92100000 - Office Supplies and Exp CITY OF GARY MAYORS ORGANIZATI 184.00 66.00 250.00 92100000 - Office Supplies and Exp CITY OF MONTICELLO ADA 59.00 21.00 80.00 92100000 - Office Supplies and Exp CMC SPECIAL EVENTS 295.00 105.00 400.00 92100000 - Office Supplies and Exp CROSSROADS REGIONAL CHAMBER 770.00 275.00 1,045.00 92100000 - Office Supplies and Exp CROWN POINT QUARTERBACK CLUB 295.00 105.00 400.00 92100000 - Office Supplies and Exp CROWN POINT YOUTH BASEBALL 885.00 315.00 1,200.00 92100000 - Office Supplies and Exp DECATUR CHAMBER OF COMMERCE 48.00 17.00 65.00 92100000 - Office Supplies and Exp DEMOTTE CHAMBER OF COMMERCE 347.00 123.00 470.00 92100000 - Office Supplies and Exp DIVERSIFIED MARKETING STRATEGI 664.00 236.00 900.00 92100000 - Office Supplies and Exp EARS TO YOU 37.00 13.00 50.00 92100000 - Office Supplies and Exp ELKHART COUNTY BRANCH NAACP 295.00 105.00 400.00 92100000 - Office Supplies and Exp ESSENCE RARE 369.00 131.00 500.00 92100000 - Office Supplies and Exp ETA MU OMEGA CHAPTER 265.00 95.00 360.00 92100000 - Office Supplies and Exp FOOD BANK OF NORTHERN INDIANA 295.00 105.00 400.00 92100000 - Office Supplies and Exp FORT WAYNE TIN CAPS 5,898.00 2,102.00 8,000.00 92100000 - Office Supplies and Exp FORT WAYNE URBAN LEAGUE 553.00 197.00 750.00 92100000 - Office Supplies and Exp FRIENDS OF EMERSON SCHOOL 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp FRIENDSHIP BOTANIC GARDENS 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp GARY CHAMBER OF COMMERCE 1,017.00 363.00 1,380.00 92100000 - Office Supplies and Exp GARY TEACHERS UNION LOCAL #4 147.00 53.00 200.00 92100000 - Office Supplies and Exp GIRL SCOUTS 23,962.00 8,538.00 32,500.00 92100000 - Office Supplies and Exp GOODWILL INDUSTRIES OF MICHIAN 641.00 229.00 870.00 92100000 - Office Supplies and Exp GOSPEL SUNRISE PRODUCTIONS 295.00 105.00 400.00 92100000 - Office Supplies and Exp GREATER LAPORTE CHAMBER 391.00 139.00 530.00 92100000 - Office Supplies and Exp GRISSOM AIR MUSEUM 236.00 84.00 320.00 92100000 - Office Supplies and Exp HOME BUILDERS ASSOC OF HOWARD 74.00 26.00 100.00 92100000 - Office Supplies and Exp HOOSIER HOST COMMITTEE INC 2,581.00 919.00 3,500.00 92100000 - Office Supplies and Exp HOSPICE FOUNDATION 1,106.00 394.00 1,500.00 92100000 - Office Supplies and Exp INDIAN AMERICAN CULTURAL CENTE 1,106.00 394.00 1,500.00 92100000 - Office Supplies and Exp INDIANA AUDUBON SOCIETY 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp INDIANA BLACK EXPO 74.00 26.00 100.00 92100000 - Office Supplies and Exp INDIANA CHAMBER OF COMMERCE 1,475.00 525.00 2,000.00 92100000 - Office Supplies and Exp INDIANA DUNES BIRDING FESTIVAL 369.00 131.00 500.00 92100000 - Office Supplies and Exp INDIANA FISCAL POLICY INSTITUT 3,687.00 1,314.00 5,001.00 92100000 - Office Supplies and Exp INDIANA PARENTING INSTITUTE 2,212.00 788.00 3,000.00 92100000 - Office Supplies and Exp INDIANA STATE FAIR FOUNDATION 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp INDIANA STATE MUSEUM FOUNDATIO 1,843.00 657.00 2,500.00 92100000 - Office Supplies and Exp IU HEALTH WHITE MEMORIAL FOUND 192.00 68.00 260.00 92100000 - Office Supplies and Exp IVY TECH FOUNDATION 442.00 158.00 600.00 92100000 - Office Supplies and Exp IVY TECH STATE COLLEGE 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp JUNIOR ACHIEVEMENT 295.00 105.00 400.00 92100000 - Office Supplies and Exp JUNIOR ACHIEVEMENT OF GREATER 147.00 53.00 200.00 92100000 - Office Supplies and Exp JUNIOR ACHIEVEMENT OF NORTHERN 258.00 92.00 350.00 92100000 - Office Supplies and Exp JUNIOR ACHIEVEMENT SERVING WAW 221.00 79.00 300.00 92100000 - Office Supplies and Exp KAPPA ALPHA PSI COMMUNITY FOUN 1,239.00 441.00 1,680.00 92100000 - Office Supplies and Exp KNIGHTS OF COLUMBUS COUNCIL 74 369.00 131.00 500.00 92100000 - Office Supplies and Exp KOSCIUSKO CHAMBER OF COMMERCE 369.00 131.00 500.00 92100000 - Office Supplies and Exp LAKE CENTRAL BASKETBALL PROGRA 295.00 105.00 400.00 92100000 - Office Supplies and Exp LAKE COUNTY FISH AND GAME AD 74.00 26.00 100.00 92100000 - Office Supplies and Exp LAKESHORE CHAMBER OF COMMERCE 516.00 184.00 700.00 92100000 - Office Supplies and Exp LAPORTE CHAMBER OF COMMERCE 391.00 139.00 530.00 92100000 - Office Supplies and Exp LASALLE COUNCIL BSA 442.00 158.00 600.00 92100000 - Office Supplies and Exp LEADERSHIP LAPORTE COUNTY 221.00 79.00 300.00 92100000 - Office Supplies and Exp LEGACY FOUNDATION 369.00 131.00 500.00 92100000 - Office Supplies and Exp LINKS INC 575.00 205.00 780.00 92100000 - Office Supplies and Exp LIVE MUSIC MATTERS 977.00 348.00 1,325.00 92100000 - Office Supplies and Exp LOGANSPORT MEMORIAL HOSPITAL F 258.00 92.00 350.00 92100000 - Office Supplies and Exp LUBEZNIK ART CENTER 1,217.00 433.00 1,650.00 92100000 - Office Supplies and Exp MACEDONIA MISSIONARY BAPTIST C 184.00 66.00 250.00 92100000 - Office Supplies and Exp MAYOR TERRY MCDONALD 18.00 7.00 25.00 92100000 - Office Supplies and Exp MAYORS BALL 369.00 131.00 500.00 92100000 - Office Supplies and Exp MAYORS OFFICE 15.00 5.00 20.00 92100000 - Office Supplies and Exp MAYORS ROUND TABLE 12.00 4.00 16.00

MSFR 0604 170 IAC 1-5-8(a)(21) Page 12 of 12

92100000 - Office Supplies and Exp MCUSBCWBA 147.00 53.00 200.00 92100000 - Office Supplies and Exp MIAMI COUNTY YMCA 280.00 100.00 380.00 92100000 - Office Supplies and Exp MICHIGAN CITY AREA CHAMBER 2,267.00 808.00 3,075.00 92100000 - Office Supplies and Exp MICHIGAN CITY CHAMBER 74.00 26.00 100.00 92100000 - Office Supplies and Exp MICHIGAN CITY HUMAN RIGHTS COM 295.00 105.00 400.00 92100000 - Office Supplies and Exp MIDDLEBURY CHAMBER OF COMMERCE 273.00 97.00 370.00 92100000 - Office Supplies and Exp MISHAWAKA BUSINESS ASSOCIATION 369.00 131.00 500.00 92100000 - Office Supplies and Exp NEW HOPE MISSIONARY BAPTIST CH 103.00 37.00 140.00 92100000 - Office Supplies and Exp NHBW NWI CHAPTER 52.00 18.00 70.00 92100000 - Office Supplies and Exp NORTHERN INDIANA COMMUNITY FOU 184.00 66.00 250.00 92100000 - Office Supplies and Exp NORTHWEST INDIANA FEDERATION O 369.00 131.00 500.00 92100000 - Office Supplies and Exp NORTHWEST INDIANA PUBLIC BROAD 8,848.00 3,152.00 12,000.00 92100000 - Office Supplies and Exp NORTHWESTERN INDIANA BUILDING 442.00 158.00 600.00 92100000 - Office Supplies and Exp NWI BUILDING & CONSTRUCTION TR 442.00 158.00 600.00 92100000 - Office Supplies and Exp ONE REGION 14,746.00 5,254.00 20,000.00 92100000 - Office Supplies and Exp OPPORTUNITY ENTERPRISES INC 442.00 158.00 600.00 92100000 - Office Supplies and Exp PARENTS AND FRIENDS INC 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp PARTNERS FOR CLEAN AIR 1,475.00 525.00 2,000.00 92100000 - Office Supplies and Exp PATCH HARBORSIDE HERITAGE ORGA 192.00 68.00 260.00 92100000 - Office Supplies and Exp PLYMOUTH FIRE DEPARTMENT 324.00 116.00 440.00 92100000 - Office Supplies and Exp PLYMOUTH PUBLIC LIBRARY 74.00 26.00 100.00 92100000 - Office Supplies and Exp PORTER COUNTY COMMUNITY FOUNDA 553.00 197.00 750.00 92100000 - Office Supplies and Exp REINS OF LIFE 958.00 342.00 1,300.00 92100000 - Office Supplies and Exp REMEMBERING OUR VETERANS INC 258.00 92.00 350.00 92100000 - Office Supplies and Exp SHIRLEY HEINZE LAND TRUST 3,687.00 1,314.00 5,001.00 92100000 - Office Supplies and Exp SIGMA GAMMA RHO SORORITY INC 88.00 32.00 120.00 92100000 - Office Supplies and Exp SOUTH BEND ALUMNI ASSOCIATION 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp SOUTH BEND CHAPTER OF DRIFTERS 221.00 79.00 300.00 92100000 - Office Supplies and Exp SOUTH BEND CHAPTER OF LINKS IN 575.00 205.00 780.00 92100000 - Office Supplies and Exp SOUTH BEND CUBS 3,897.00 1,388.00 5,285.00 92100000 - Office Supplies and Exp SOUTH SHORE CLEAN CITIES 2,566.00 914.00 3,480.00 92100000 - Office Supplies and Exp SOUTH SHORE LEADERSHIP CENTER 3,089.00 1,101.00 4,190.00 92100000 - Office Supplies and Exp SOUTH SHORE RAILCATS 5,530.00 1,970.00 7,500.00 92100000 - Office Supplies and Exp SOUTHSHORE BASEBALL LLC 2,459.00 876.00 3,335.00 92100000 - Office Supplies and Exp ST JOSEPH MINORITY HEALTHY COA 221.00 79.00 300.00 92100000 - Office Supplies and Exp SVT LLC 885.00 315.00 1,200.00 92100000 - Office Supplies and Exp THE LINKS INC 295.00 105.00 400.00 92100000 - Office Supplies and Exp THE TIMES 1,843.00 657.00 2,500.00 92100000 - Office Supplies and Exp TURKEY TRACKS 177.00 63.00 240.00 92100000 - Office Supplies and Exp UNCF 1,106.00 394.00 1,500.00 92100000 - Office Supplies and Exp UNITED WAY OF LAPORTE COUNTY 3,023.00 1,077.00 4,100.00 92100000 - Office Supplies and Exp UNIVERSITY OF NOTRE DAME 1,843.00 657.00 2,500.00 92100000 - Office Supplies and Exp USW DISTRICT 7 JOINT UNION MAN 184.00 66.00 250.00 92100000 - Office Supplies and Exp VALPARAISO FAMILY YMCA 369.00 131.00 500.00 92100000 - Office Supplies and Exp WASHINGTON PARK ZOOLOGICAL SOC 995.00 355.00 1,350.00 92100000 - Office Supplies and Exp WEST CENTRAL HIGH SCHOOL ATHLE 177.00 63.00 240.00 92100000 - Office Supplies and Exp WEST SIDE THEATRE GUILD 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp WHITE HAWK COUNTRY CLUB 737.00 263.00 1,000.00 92100000 - Office Supplies and Exp WORTHY WOMEN RECOVERY HOME 236.00 84.00 320.00 92100000 - Office Supplies and Exp YOUTH SERVICE BUREAU 442.00 158.00 600.00 TOTAL ABOVE THE LINE$ 199,811.00 $ 62,096.00 $ 261,907.00

Grand Total $ 1,254,300.00 $ 383,127.00 $ 1,637,427.00

MSFR 0605 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(22) A schedule of all research and development expenditures incurred during the test year and recorded to utility operations NIPSCO did not incur any research & development costs in the twelve months ended December 31, 2016.

MSFR 0606 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(23) A schedule of (A) trade, (B) social, and (C) service organization memberships paid during the test year and recorded to utility operations.

MSFR 0607 170 IAC 1-5-8(a)(23) Page 1 of 5

NIPSCO A schedule of (A) trade, (B) social, and (C) service organization memberships paid during the test year and recorded to utility operations

Name Amount 2016 INDIANA LOGISTICS SUMMIT 5,015.00 ADAMS COUNTY EDC 2,000.00 ADVANCING WOMEN EXECUTIVES LLC 5,000.00 AEE 2,285.00 AHSEK MEDIA LIMITED 175.85 AICPA RENEWAL PROCESSING 2,010.42 AMERICAN ASSOCIATION OF BLACKS 1,405.00 AMERICAN CANCER SOCIETY 1,275.00 AMERICAN IRON AND STEEL INSTIT 5,000.00 AMERICAN SOCIETY OF CIVIL ENGI 300.00 AMERICAN SOCIETY OF MECHANICAL 151.00 AMERICAN WATER WORKS ASSOCIATI 218.00 ANGOLA AREA CHAMBER OF COMMERCE 2,000.00 ARTSPACE PROJECTS INC 1,000.00 ASSOCIATION OF ENERGY ENGINEER 7,735.00 ASSOCIATION OF INDIANA COUNTIE 700.00 ASTM INTERNATIONAL 75.00 BENTON COUNTY CHAMBER 1,000.00 BLUE CHIP CASINO HOTEL & SPA 920.60 BOYS & GIRLS CLUB OF MICHIGAN 3,900.00 BUILDERS ASSOCIATION OF LAPORT 541.00 BUILDERS ASSOCIATION OF NORTHEAS 472.00 BUILDING CONTRACTORS ASSOCIATION 225.00 CARROLL COUNTY CHAMBER 3,000.00 CASS COUNTY ECONOMIC DEVELOPME 2,550.00 CENTER FOR COMMUNITY ECONOMIC DE 3,475.00 CENTER FOR CREATIVE SOLUTIONS 500.00 CHARTWELL 23,990.00 CITY OF GARY ECONOMIC DEVELOPM 25,000.00 COLUMBIA CLUB INC 6,391.15 CONEXUS INDIANA 5,000.00 CONSTRUCTION USERS ROUNDTABLE 15,000.00 COOLING TECHNOLOGY INSTITUTE 695.00 COURTYARD MUNCIE 1,282.50 CRAINS CHICAGO BUSINESS 59.00 CREW CHICAGO 1,000.00 CROSSROADS REGIONAL CHAMBER 3,200.00 CULVER CHAMBER OF COMMERCE 760.00 CURTISS-WRIGHT FLOW CONTROL SE 17,175.00

MSFR 0608 170 IAC 1-5-8(a)(23) Page 2 of 5

DECATUR CHAMBER OF COMMERCE 635.00 DEKALB CHAMBER PARTNERSHIP 1,000.00 DEKALB COUNTY ECONOMIC DEVELOP 850.00 DEMOTTE CHAMBER OF COMMERCE 225.00 DIVERSIFIED MARKETING STRATEGI 1,350.00 DUNELAND CHAMBER OF COMMERCE 1,085.00 DUNES LEARNING CENTER 500.00 ECONOMIC DEVELOPMENT CORPORATI 11,200.00 EDISON ELECTRIC INSTITUTE 184,537.00 ENERGY SOLUTIONS CENTER INC 25,500.00 EPRI 507,871.29 FIGMENT CREATIVE GROUP 975.25 FORT WAYNE ALLEN COUNTY EDA 50.00 FORT WAYNE URBAN LEAGUE 3,000.00 FRIENDS OF EMERSON 200.00 FRIENDS OF THE MIDDLEBURY PARK 150.00 FULTON COUNTY CHAMBER OF COMMERC 5,000.00 GARRETT CHAMBER OF COMMERCE 144.00 GARY BRANCH NAACP 1,800.00 GARY CHAMBER OF COMMERCE 7,500.00 GENEVA CHAMBER OF COMMERCE 350.00 GOSHEN CHAMBER OF COMMERCE 2,045.00 GOVERNMENTAL AFFAIRS SOCIETY O 150.00 GREAT LAKES CATERING & SPECIAL 1,181.10 GREATER ELKHART CHAMBER OF COMME 1,636.00 GREATER FORT WAYNE INC 30,000.00 GREATER FT WAYNE HISPANIC CHAM 250.00 GREATER INDIANA CLEAN CITIES I 300.00 GREATER KOKOMO ECONOMIC DEVELO 10,100.00 GREATER LAFAYETTE COMMERCE 2,500.00 GREATER LAPORTE CHAMBER OF COMME 2,751.25 GREATER MONTICELLO CHAMBER OF 2,110.00 GREATER PORTAGE CHAMBER OF COMME 800.00 GREATER VALPARAISO CHAMBER OF CO 2,287.00 HIGHLAND CHAMBER OF COMMERCE 204.00 HOBART CHAMBER OF COMMERCE - HOME BUILDERS ASSOC OF HOWARD 435.00 HOME BUILDERS ASSOCIATION OF F 542.00 HUNTON & WILLIAMS 52,440.19 IEDA 5,000.00 IEEE APPLICATION PROCESSING 2,143.12 IEEE REG 1-6 1,275.94 IFACTOR CONSULTING INC 12,000.00 ILLINOIS CPA SOCIETY 425.00 INDIANA ASSOCIATION OF CITIES AN 1,275.00

MSFR 0609 170 IAC 1-5-8(a)(23) Page 3 of 5

INDIANA CHAMBER OF COMMERCE 200,016.04 INDIANA COAL COUNCIL INC 1,500.00 INDIANA CPA SOCIETY 2,433.00 INDIANA ECONOMIC DEVELOPMENT A 8,310.00 INDIANA ECONOMIC DEVELOPMENT F 200,000.00 INDIANA ENERGY ASSOCIATION SPE 387,382.01 INDIANA FISCAL POLICY INSTITUT 5,000.00 INDIANA MANUFACTURERS ASSOC 23,195.00 INDIANA PROCUREMENT TECHNICAL 1,500.00 INDIANA STATE BAR ASSOCIATION 318.00 INTERNATIONAL SOCIETY OF ARBOR 240.00 ISH INC 15,000.00 IVY TECH FOUNDATION 1,000.00 JASPER COUNTY ECONOMIC DEVELOP 5,300.00 JUNIOR ACHIEVEMENT OF NORTHERN 90.00 KENDALLVILLE AREA CHAMBER 208.80 KENTLAND AREA CHAMBER OF COMME 200.00 KOKOMO PERSPECTIVE INC 1,495.00 KOSCIUSKO CHAMBER OF COMMERCE 1,650.00 KOSCIUSKO ECONOMIC DEVELOPMENT 5,000.00 LAGRANGE COUNTY CHAMBER OF COMME 825.00 LAGRANGE COUNTY ECONOMIC DEVEL 10,100.00 LAKE COUNTY ECONOMIC ALLIANCE 20,150.00 LAKESHORE CHAMBER OF COMMERCE 7,500.00 LAKESHORE PUBLIC MEDIA 1,000.00 LAPORTE COUNTY CVB 5,000.00 LAPORTE HOSPITAL FOUNDATION 500.00 LAUNCH LAGRANGE COUNTY 1,000.00 LUBEZNIK ART CENTER 3,000.00 MARK HAMILTON/RETAC 100.00 MARSHALL COUNTY EDC 4,000.00 MARSHALL COUNTY FOP 130 200.00 MARY ELISABETH PITZ & ASSOCIAT 5,000.00 MIAMI COUNTY CHAMBER 1,296.00 MIAMI COUNTY ECONOMIC DEVELOPM 4,500.00 MICHIANA HUMANE SOCIETY & SPCA 1,200.00 MICHIANA PARTNERSHIP INC 23,000.00 MICHIGAN CITY AREA CHAMBER 10.00 MICHIGAN CITY CHAMBER 30.00 MICHIGAN CITY PORT AUTHORITY 5,000.00 MIDDLEBURY CHAMBER OF COMMERCE 635.00 MIDWEST ENERGY ASSOCIATION 65,207.82 MIDWEST ISO ACCOUNTS RECEIVABL 1,000.00 MISHAWAKA BUSINESS ASSOCIATION 300.00 MS MARY ELISABETH PITZ 5,700.00

MSFR 0610 170 IAC 1-5-8(a)(23) Page 4 of 5

MUG SHOTS LOUNGE 3,248.00 MUNSTER CHAMBER OF COMMERCE 415.00 NAPPANEE AREA CHAMBER OF COMMERC 2,205.00 NATIONAL COAL TRANSPORTATION 1,600.00 NEW ALLEN ALLIANCE INC 500.00 NEW HAVEN CHAMBER OF COMMERCE 810.00 NISOURCE CORPORATE SERVICES 300.00 NOBLE COUNTY COMMUNITY FOUNDAT 250.00 NOBLE COUNTY ECONOMIC DEVELOPM 2,500.00 NORTH CENTRAL INDIANA ECONOMIC 5,500.00 NORTH MANCHESTER CHAMBER 380.00 NORTH NEWTON COUNTY CHAMBER OF 250.00 NORTHERN INDIANA COMMUTER 1,200.00 NORTHERN INDIANA MAYORS ROUNDT 50.00 NORTHWEST CENTRAL INDIANA COMM 3,500.00 NORTHWEST INDIANA BUSINESS ROU 1,500.00 NORTHWEST INDIANA FORUM 121,950.00 PAXTON MEDIA GROUP 495.55 PERDUE UNIVERSITY NORTHWEST 850.00 PJM INTERCONNECTION LLC 5,000.00 PORTAGE ECONOMIC DEVELOPMENT C 5,000.00 POTTAWATTOMIE COUNTRY CLUB (930.00) PULASKI COUNTY COMMUNITY DEVT 1,000.00 PURDUE UNIVERSITY NORTHWEST IS 2,500.00 RAGAN COMMUNICATIONS INC 199.00 REGIONAL CHAMBER OF NORTHEAST IN 15,000.00 ROME CITY CHAMBER OF COMMERCE 100.00 SCHOOL CITY OF HAMMOND 200.00 SOUTH SHORE CLEAN CITIES 1,900.00 SOUTH SHORE LEADERSHIP CENTER 250.00 ST JOSEPH COUNTY CHAMBER 28,706.00 STARKE COUNTY CHAMBER OF COMME 7,000.00 STEUBEN COUNTY ECONOMIC DEVELO 1,000.00 STP SPECIALTY TECHNICAL PUBLISHE 1,000.00 SYRACUSE WAWASEE CHAMBER 1,000.00 THE GOLDEN STUDIO 3,107.81 THE HOBART CHAMBER OF COMMERCE 430.00 THE TIMES 355.52 UDEMY INC 4,800.00 UNITED WAY OF PORTER COUNTY 1,000.00 UNITY FOUNDATION OF LAPORTE CO 26,500.00 URBAN LEAGUE OF NORTHWEST INDI 3,600.00 USSD 105.00 VALPARAISO ECONOMIC DEVELOPMEN 5,000.00 WALKERTON AREA ECONOMIC DEVELO 350.00

MSFR 0611 170 IAC 1-5-8(a)(23) Page 5 of 5

WARREN COUNTY LOCAL ECONOMIC 300.00 WELLS COUNTY CHAMBER OF COMMERCE 612.00 WHEATFIELD CHAMBER OF COMMERCE 300.00 WHITE COUNTY ECONOMIC DEVELOPM 10,150.00 WHITING ROBERTSDALE CHAMBER OF C 500.00 WHITLEY COUNTY CHAMBER 607.00 WINUP METRO CHICAGO CHAPTER 91.00 WOLF RUN GOLF CLUB INC 12,790.00

MSFR 0612 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(24) A schedule of estimated rate case expenses, including supporting detail, for the following: (A) outside services to be rendered and (B) the expected costs of those services

See response to MSFR 1-5-8-(a)(2)(A) for Petitioner’s Exhibit No. 3 Attachment 3-D, which consists of a separate page for each income statement pro-forma adjustment. Petitioner’s Exhibit No. 17 provides additional detail where needed to further explain and support the respective amount included in each of the pro-forma adjustments shown in Attachment 3- D. The associated workpapers for AMTZ 4 include a schedule of estimated rate case expenses and support detail for outside services rendered.

MSFR 0613 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(25) Regarding advertising recorded to utility operations during the test year, the following: (A) a schedule of expenditures by the utility, and (B) representative samples of the advertising by major media category, including, but not limited to, the following: (i) television; (ii) radio; (ii) newspaper.

The attached workpapers contain detail of recorded advertising expenditures during the twelve months ended December 31, 2016. Also provided are representative samples of the advertising that took place, including print, television and radio advertising for initiatives including 811 safety, energy efficiency, customer programs such as Choice program and Budget Plan, modernization and legal notices.

MSFR 0614 170 IAC 1-5-8(a)(25) Page 1 of 79

NORTHERN INDIANA PUBLIC SERVICE COMPANY Twelve Months Ended December 31, 2016 Total Advertising Expenses

Year Amount

2016$ 832,807

Historic Base Year details by vendor is included in 170 IAC 1-5- 8(a)(25)

MSFR 0615 170 IAC 1-5-8(a)(25) Page 2 of 79

NORTHERN INDIANA PUBLIC SERVICE COMPANY Twelve Months Ended December 31, 2016 Total Advertising Expenses

Cost Cost Element Description Account Vendor Name Description Amount Element 3001 Advertising Services 90200000 CITIBANK PMT-CITIBANK CRD PURCH$ 3,565.57 3001 Advertising Services 90200000 RUSTHEAD DESIGN DEPARTMENT CLOTHING 2,496.44 3001 Advertising Services 91000000 ASM INTERNATIONAL CALUMET CHAPTE FULL PAGE AD 214.00 3001 Advertising Services 91000000 DIVERSIFIED MARKETING STRATEGIES 72 DOZEN TITLEIST PRO VI 3,308.87 3001 Advertising Services 91000000 THE PAPERS INC PAADE OF HOMES 142.33 3001 Advertising Services 91000000 GLASSO GROUP INC 50 CRYSTAL CUBES 3,076.25 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 3M NATURAL EXTRA LONG GOLF TEE 250.38 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 100 BLACK NICKLER COMPUTER BAC 2,996.00 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 150 CLASSIC SWISS ARMY KNIVES 2,600.10 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 100 SELFIE STICKS 1,027.20 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 150 GOLF UMBRELLA 2,782.00 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC GOLF SHIRTS FOR 2016 GOLF OUTI 4,856.73 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 300 PITCHFIX TOOL SETS 6,660.75 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 100 STEEL BLUE GLACIER COOLERS 2,461.00 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 3M EXTRA LONG GOLF TEES 250.38 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 200 BLACK DELUX INSULTED GROCE 910.57 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC LARGE CANVAS TOTES 758.67 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC BLACK DELUXE INSULATED GROCERY 638.79 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC UMBRELLAS 2,113.25 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC IGLOO GLACIER COOLER 2,284.45 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC PADFOLIOS 2,547.94 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC PENS 1,344.19 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC FLASHLIGHTS 1,825.96 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC CROSS PENS 4,943.40 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC MENS POLO 822.56 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC WOMENS PULLOVER 516.01 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC PERSONALIZED CALENDERS 355.03 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 250 BURGANDY GLOSS BAGS 342.40 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 474 PERSONALIZED CALENDARS FOR 3,753.13 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC 36 STORMTECH EPSILLON 4,492.88 3001 Advertising Services 91000000 WHOSUR ASSOCIATES INC LONG SLEEVE TSHIRTS 175.04 3001 Advertising Services 91000000 PORTERS MIDWEST UNIFORM CENTER IN BOUTON ANSER GREY GLASSES 1,206.02 3001 Advertising Services 91000000 PORTERS MIDWEST UNIFORM CENTER IN LADIES COLORBLOCK SHIRT W LOGO 177.35 3001 Advertising Services 91300000 100 BLACK MEN OF GREATER SOUTH BEN 2016 GALA TABLES 500.00 3001 Advertising Services 91300000 AMERICAN WAY WALKER OUTDOOR LLC 2016 COMMERCIAL SPONSORSHIP 81 11,250.00 3001 Advertising Services 91300000 BORSHOFF INC 2016 ANNL DIGITAL MEDIA BUY 10,250.00 3001 Advertising Services 91300000 BORSHOFF INC 2016 ENERGY EFF MEDIA BUY 56,388.00 3001 Advertising Services 91300000 BORSHOFF INC 2016 GEN CONSULT/ENERGY FALL C 62,355.07 3001 Advertising Services 91300000 BORSHOFF INC 2016 GENERAL CONSULT 21,935.69 3001 Advertising Services 91300000 BORSHOFF INC 2016 GENERAL CONSULT ENERGY FE 17,009.37 3001 Advertising Services 91300000 BORSHOFF INC 2016 GENERAL CONSULT MIS 2017 11,378.12 3001 Advertising Services 91300000 BORSHOFF INC 2016 GNL CONSULT/2016 WINTER E 13,627.73 3001 Advertising Services 91300000 BORSHOFF INC 2016 GNL CONSULT/WINTER EN EFF 17,445.00 3001 Advertising Services 91300000 BORSHOFF INC 2017 STRAT PLANNING 2016 CAMPA 10,966.65 3001 Advertising Services 91300000 BORSHOFF INC ENERGY EFFICIENT FALL CAMPAIGN 30,216.96 3001 Advertising Services 91300000 BORSHOFF INC FIRST 50% OF PROD COSTS FOR ST 16,274.00 3001 Advertising Services 91300000 BORSHOFF INC GEN CONSULTING 39,767.78 3001 Advertising Services 91300000 BORSHOFF INC GENERAL CONSULTING CAMPAIGN 13,241.02 3001 Advertising Services 91300000 BORSHOFF INC MEDIA BUY 2016 ENERGY EFFICIEN 122,866.50 3001 Advertising Services 91300000 BORSHOFF INC STORM SAFETY 157,265.50 3001 Advertising Services 91300000 BORSHOFF INC TO CORRECT WO (157,265.50) 3001 Advertising Services 91300000 BORSHOFF INC VARIOUS 2015 & 2016 SERVICES 12,386.80 3001 Advertising Services 91300000 BROTHERS BROADCASTING CORPORATIO NOVEMBER RADIO ADS-WIBN FM 115.00 3001 Advertising Services 91300000 BROTHERS BROADCASTING CORPORATIO NOVEMBER RADIO ADS-WLQI FM 115.00 3001 Advertising Services 91300000 BROTHERS BROADCASTING CORPORATIO RADIO ADVERTISING 50.00 3001 Advertising Services 91300000 CANTERBURY GUILD INC 2016-2017 PROGRAM 75.00 3001 Advertising Services 91300000 CBS BROADCASTING INC DIGITAL MEDIA AUG - NOV2016 1,500.00 3001 Advertising Services 91300000 CHICAGO TRIBUNE EARTH DAY 2016 ADS 259.09 3001 Advertising Services 91300000 CHICAGO TRIBUNE ONLINE ADVERTISING 1,232.50 3001 Advertising Services 91300000 CHICAGO TRIBUNE POST TRIB DISPLAY 875.00 3001 Advertising Services 91300000 CHICAGO TRIBUNE POST TRIBUNE ADVERTISING 940.90 3001 Advertising Services 91300000 COMMUNICATION CONSORTIUM INC DB SUMMER 2016 SAFE DIGGING CAMPA 37,500.00 3001 Advertising Services 91300000 COMMUNITY HOLDINGS OF INDIANA INC 50 YOUTH WATCH SPONSOR 750.00 3001 Advertising Services 91300000 COMMUNITY HOLDINGS OF INDIANA INC AD 100 OBJECTS 100.00 3001 Advertising Services 91300000 E & M CONSULTING INC 2016 BUILDING CONTRACTORS AD 299.00 3001 Advertising Services 91300000 ELKHART COUNTY BRANCH NAACP 2016 FREEDOM FUND BANQUET 65.00 3001 Advertising Services 91300000 FERNANDO M ZAPARI EL MEXICANO NEWJULY 2016 EDITION 675.00

MSFR 0616 170 IAC 1-5-8(a)(25) Page 3 of 79

Cost Cost Element Description Account Vendor Name Description Amount Element 3001 Advertising Services 91300000 FORT WAYNE CIVIC THEATER FULL PG AD 2016-2017 1,250.00 3001 Advertising Services 91300000 FORT WAYNE KOMET HOCKEY CLUB 2016-2017 AD PCKG 7,000.00 3001 Advertising Services 91300000 FORT WAYNE NEWSPAPERS ADS HEALTH AND EDCTN 2,855.00 3001 Advertising Services 91300000 FORT WAYNE NEWSPAPERS ONLINE AD BIG BOX 250.00 3001 Advertising Services 91300000 FORT WAYNE NEWSPAPERS ONLINE BIG BOX 250.00 3001 Advertising Services 91300000 FRANCISCAN ALLIANCE FOUNDATION 2016 GALA PRGRM 750.00 3001 Advertising Services 91300000 GREEN TOWNSHIP LIONS INC 2016 STRWBRY FEST TRAIN SPONSO 90.00 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP BENTON REVIE BC ATHLETICS 75.00 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP BENTON REVIE BC ATKETIC PROGRAM 75.00 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP BENTON REVIE BC SPORTS 75.00 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP BENTON REVIE SPORTS PROGRAMS 112.50 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP LLC DBA BENTO ADVERTISING SPORTS PROGRAMS 112.50 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP LLC DBA BENTO BC ATHLETIC PROGRAM AD 37.50 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP LLC DBA BENTO BC FACT BOOK 2016 AD 75.00 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP LLC DBA BENTO TL SPORTS 2016 686106 75.00 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP LLC DBA BENTO TL SPORTS PROG/NW SPORTS/FRONT 112.50 3001 Advertising Services 91300000 HOOSIER MEDIA GROUP LLC DBA BENTO WHITE CTY INFO GUIDE 430.00 3001 Advertising Services 91300000 IDEAS IN MOTION INC PHOTO SPONSORSHIP MULTIPLE .CO 7,500.00 3001 Advertising Services 91300000 INCITY MEDIA LLC ADVERTISING FALL 16 MAGAZINE I 350.00 3001 Advertising Services 91300000 JANICE KIMBROUGH FULL PG AD IN BLESSED MAG 142.50 3001 Advertising Services 91300000 JUDITH MAYER DBA KEYWORD DESIGN LL 2015 CHARITY OF CHOICE BOOKLET 393.75 3001 Advertising Services 91300000 JUDITH MAYER DBA KEYWORD DESIGN LL AD CREATION IRP EXEC SMMRY PA 708.75 3001 Advertising Services 91300000 JUDITH MAYER DBA KEYWORD DESIGN LL CREATIVE WORK 438.75 3001 Advertising Services 91300000 JUDITH MAYER DBA KEYWORD DESIGN LL DOOR HANGERS/ADS/MAP 708.75 3001 Advertising Services 91300000 JUDITH MAYER DBA KEYWORD DESIGN LL PROF SERVICES AD CREATION RESI 742.50 3001 Advertising Services 91300000 JUDITH MAYER DBA KEYWORD DESIGN LL PROFESSIONAL SVC 551.25 3001 Advertising Services 91300000 JUDITH MAYER DBA KEYWORD DESIGN LL VARIOUS LOGO DESIGNS AND INSER 810.00 3001 Advertising Services 91300000 KANKAKEE VALLEY PUBLISHING ADS-PROG 2016 SECT/CARROLL CTY 816.00 3001 Advertising Services 91300000 KANKAKEE VALLEY PUBLISHING CHAMBER MAGAZINE AD (44.28) 3001 Advertising Services 91300000 KANKAKEE VALLEY PUBLISHING JASPER COUNTY/WHITE COUNTY FAC 373.00 3001 Advertising Services 91300000 KANKAKEE VALLEY PUBLISHING SPECIAL SECTION AD TOP BUSINES 349.50 3001 Advertising Services 91300000 KANKAKEE VALLEY PUBLISHING SPECL SEC AD 2015-16 CHAMBER M 88.56 3001 Advertising Services 91300000 KPC MEDIA GROUP INC ADS 2016 ANGOLA CHAMBER GUIDE 435.00 3001 Advertising Services 91300000 KPC MEDIA GROUP INC ADVERTISING 600.00 3001 Advertising Services 91300000 LAPORTE COUNTY SHERIFF DEPARTMENT 2016 CHRISTMAS SHOW 400.00 3001 Advertising Services 91300000 LIGONIER TELEPHONE CO INC WHITE PG LISTING 2016 LIGONIER 12.50 3001 Advertising Services 91300000 LINKER MEDIA GROUP INC 2016 SUMMER NWI AD 1,291.50 3001 Advertising Services 91300000 LINKER MEDIA GROUP INC FULLPAGE COLOR AD SPRING 2016 1,291.50 3001 Advertising Services 91300000 LINKS INC SPONSOR 500.00 3001 Advertising Services 91300000 MICHIANA BUSINESS PUBLICATIONS AUG 2016 FW LIVING MAG 700.00 3001 Advertising Services 91300000 MICHIGAN CITY CHAMBER MUSIC FESTIV DONATION FAMILY & CHILDRENS EV 225.00 3001 Advertising Services 91300000 MICHIGAN CITY SOUL STEPPERS DRILL TEAM COMP 250.00 3001 Advertising Services 91300000 NORTHERN INDIANA COMMUTER WRAP FOR NPS CENTENNIAL CAR 200.00 3001 Advertising Services 91300000 NORTHWEST INDIANA BUSINESS QUARTE ADVTSING FOR NWIBQ SPRING 2016 1,291.50 3001 Advertising Services 91300000 NORTHWEST INDIANA CATHOLIC 2016 DIOCESAN TELEPHONE DIRECT 157.50 3001 Advertising Services 91300000 PAXTON MEDIA GROUP AD SPONSOR MCAS SUCCESS PROGRA 125.00 3001 Advertising Services 91300000 PAXTON MEDIA GROUP MCAS DVC CHG 125.00 3001 Advertising Services 91300000 PAXTON MEDIA GROUP MCAS SUCCESS 500.00 3001 Advertising Services 91300000 PAXTON MEDIA GROUP MCAS SUCCESS AD 375.00 3001 Advertising Services 91300000 PAXTON MEDIA GROUP PLANS 7 PRGRMS 1,250.00 3001 Advertising Services 91300000 PAXTON MEDIA GROUP SLICER WOLVES SPONSOR 1,901.87 3001 Advertising Services 91300000 PAXTON MEDIA GROUP SPECIAL SECTIONS ADVERTISING 2,499.37 3001 Advertising Services 91300000 PAXTON MEDIA GROUP DBA 185 HAROLDVISITORS GUIDE 2016 H-A SPCL S 2,000.00 3001 Advertising Services 91300000 PHILLIPPINE PROFESSIONALS ASSOCI 2016 CHARITY DINNER BK 100.00 3001 Advertising Services 91300000 REGIONAL RADIO SPORTS NETWORK REG SEASON 2016 SPONSOR 600.00 3001 Advertising Services 91300000 REINS OF LIFE SPONSORS 500.00 3001 Advertising Services 91300000 ROCHESTER SENTINEL 2016 ANNL AD INVOICE 234.00 3001 Advertising Services 91300000 ROCHESTER SENTINEL CHAMBER PAGE MTHLY AD COSTS 105.17 3001 Advertising Services 91300000 SARAH HIGHLEN GREEN POWER CAMPAIGN 275.00 3001 Advertising Services 91300000 SOUTH BEND CHAPTER OF LINKS INC 12 TKTS,FULL PG AD + SPONSORSH 250.00 3001 Advertising Services 91300000 SOUTH SHORE CLEAN CITIES SSCC 2016 ANNL MTG 250.00 3001 Advertising Services 91300000 ST JOHN BAPTIST CHURCH FULL PG AD 50.00 3001 Advertising Services 91300000 ST JOSEPH MINORITY HEALTHY COALI FULL PG AD PROGRAM 2016 BB GAL 100.00 3001 Advertising Services 91300000 STEFANIE REGNIER DESIGN & LAYOUT OF BROCHURES 120.00 3001 Advertising Services 91300000 SWING BATTER SWING LLC 2016 ADVERTISING SPONSORSHIP 7,500.00 3001 Advertising Services 91300000 THE TIMES ADVERTISING 8/12,8/19,8/20,8/2 8,000.00 3001 Advertising Services 91300000 THE TIMES DECEMBER AD SERVICES 3,447.50 3001 Advertising Services 91300000 THE TIMES SEM ADVERTISING 250.00

MSFR 0617 170 IAC 1-5-8(a)(25) Page 4 of 79

Cost Cost Element Description Account Vendor Name Description Amount Element 3001 Advertising Services 91300000 THE TIMES SEM/BUSINESS SPONSOR/LB SOV IN 2,350.00 3001 Advertising Services 91300000 THE TIMES OF NW INDIANA C/O LEE NEW DIVERSITY SPONSOR 2016 5,000.00 3001 Advertising Services 91300000 THE TIMES OF NW INDIANA C/O LEE NEW HALL OF FAME EVENT 3,550.00 3001 Advertising Services 91300000 THE TIMES OF NW INDIANA C/O LEE NEW NIPSCO BUSINESS AD SPONSOR SOV 615.00 3001 Advertising Services 91300000 THE TIMES OF NW INDIANA C/O LEE NEW REGIONAL SPONSORSHIP NWI NOW O 6,000.00 3001 Advertising Services 91300000 THE TIMES OF NW INDIANA C/O LEE NEW SINGLE SHEET WRAPPER 1,708.41 3001 Advertising Services 91300000 TRINITY UNITED CHURCH OF CHRIS 2016 PHILLIP FREEMAN SCHOLARSH 50.00 3001 Advertising Services 91300000 VAZQUEZ DEVELOPMENT LLC BROKERED PROG FOR MARCH 2016 100.00 3001 Advertising Services 91300000 VAZQUEZ DEVELOPMENT LLC BROKERED PROGRAM AUG 2016 100.00 3001 Advertising Services 91300000 VAZQUEZ DEVELOPMENT LLC BROKERED PROGRAM JULY 2016 100.00 3001 Advertising Services 91300000 VAZQUEZ DEVELOPMENT LLC BROKERED PROGRAMMING 100.00 3001 Advertising Services 91300000 VAZQUEZ DEVELOPMENT LLC BROKERED PROGRAMMING FEB 2016 100.00 3001 Advertising Services 91300000 VECTRA INC DBA VECTRA VISUAL BILL INSERT 4,476.27 3001 Advertising Services 91300000 VECTRA INC DBA VECTRA VISUAL BUDGET PLAN REPRINT 7,058.24 3001 Advertising Services 91300000 VECTRA INC DBA VECTRA VISUAL NIPSCO 4PG BROCHURE 6,494.89 3001 Advertising Services 91300000 VECTRA INC DBA VECTRA VISUAL NIPSCO GASLINES INSERT 792K PC 7,050.67 3001 Advertising Services 91300000 VINCE SARTINI ENGINEERING CAMPAIGN 1,550.00 3001 Advertising Services 91300000 DECATUR CHAMBER OF COMMERCE SPOTLIGHT BROCHURE AD 50.00 3001 Advertising Services 92100000 AMERICAN WAY WALKER OUTDOOR LLC 2016 COMMERCIAL SPONSORSHIP 81 17,500.00 3001 Advertising Services 92100000 COMMON GROUND ALLIANCE INDY COLLAB 811 2,300.00 3001 Advertising Services 92100000 DIGITAL GRAPHIC SOLUTIONS LLC SEMI WRAP AND 2 VAN WRAPS 13,951.00 3001 Advertising Services 92100000 DIVERSIFIED MARKETING STRATEGIES AWARDS BANQUET 1,066.00 3001 Advertising Services 92100000 DIVERSIFIED MARKETING STRATEGIES BUILDING IN NEWS JAN/FEB FULL 1,975.00 3001 Advertising Services 92100000 DIVERSIFIED MARKETING STRATEGIES BUILDING IN NEWS MAR/APR2016 F 1,975.00 3001 Advertising Services 92100000 DIVERSIFIED MARKETING STRATEGIES BUILDING INDIANA NEWS MAY/JUNE 1,975.00 3001 Advertising Services 92100000 DIVERSIFIED MARKETING STRATEGIES BUILDING INDIANA NEWS-NOV & DE 1,975.00 3001 Advertising Services 92100000 DIVERSIFIED MARKETING STRATEGIES BUILDING INDIANA NEWS-SEPT/OCT 1,975.00 3001 Advertising Services 92100000 DIVERSIFIED MARKETING STRATEGIES BUILDING IN JUL/AUG 2016 COLOR 1,975.00 3001 Advertising Services 92100000 FOSTER PRINTING SERVICE INC DOOR HANGER 284.00 3001 Advertising Services 92100000 JUDITH MAYER DBA KEYWORD DESIGN LL AD CREATION 1,080.00 3001 Advertising Services 92100000 JUDITH MAYER DBA KEYWORD DESIGN LL AD CREATIONS 675.00 3001 Advertising Services 92100000 JUDITH MAYER DBA KEYWORD DESIGN LL CREATION OF CHART BROSHURES 247.50 3001 Advertising Services 92100000 JUDITH MAYER DBA KEYWORD DESIGN LL MODERNIZATION SHEET DOOR HANGE 540.00 3001 Advertising Services 92100000 JUDITH MAYER DBA KEYWORD DESIGN LL PRINTING SERVICES 926.50 3001 Advertising Services 92100000 MICHIGAN CITY SOUL STEPPERS DRILL TEAM COMP 300.00 3001 Advertising Services 92100000 NORTHERN INDIANA COMMUTER WRAP FOR NPS CENTENNIAL CAR 400.00 3001 Advertising Services 92100000 PAXTON MEDIA GROUP MCAS DVC CHG 3.75 3001 Advertising Services 92100000 PLYMOUTH AREA CHAMBER OF COMMER2016 ANNL MEMBERSHIP DUES 2,250.00 3001 Advertising Services 92100000 MICHIGAN CITY AREA CHAMBER 2016 ANNL CHAMBER MEMBERSHIP D 1,120.00 3001 Advertising Services 92100000 THE PAPERS INC HOME ON PARADE PUBLICATION 284.67 3001 Advertising Services 92300000 TEIBELS RESTAURANT 2016 CHRISTMAS LUNCHEON 555.97 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP 2015 CHRISTMAS CARD 2,851.55 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP APRIL 2016 IMPACT BANNER 3,584.50 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP AUG 2016 IMPACT 2,675.00 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP DECEMBER IMPACT 2,675.00 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP FEBRUARY 2016 IMPACT 2,675.00 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP JULY 2016 IMPACT 2,862.25 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP JUNE 2016 IMPACE AND EDITS AND 3,042.22 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP MARCH 2016 IMPACT 2,675.00 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP MAY 2016 IMPACT EDITS UPDATES 2,929.13 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP NOV 2016 IMPACT 2,675.00 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP OCT 2016 IMPACT 2,675.00 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP SEP 2016 IMPACT 2,675.00 3001 Advertising Services 93010000 FIGMENT CREATIVE GROUP UPDATED DATABASE 5,029.00 3001 Total $ 784,583.78 3008 Printing_Reproduction Servi 91300000 FERRANTE & ASSOCIATES INC REPRINT NIPSCO DEPENDABILL BRO$ 3,611.25 3008 Printing_Reproduction Servi 91300000 FOSTER PRINTING SERVICE INC PIPELINE SAFETY 604.55 3008 Printing_Reproduction Servi 91300000 FOSTER PRINTING SERVICE INC PRINTING 291.58 3008 Printing_Reproduction Servi 91300000 FOSTER PRINTING SERVICE INC PRINTING NEW NIPSCO CUST WELCO 546.68 3008 Printing_Reproduction Servi 91300000 FOSTER PRINTING SERVICE INC SIGNAGE-BELLABOO PROMOTION 235.27 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL 4PG INSERTS 7,137.97 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL CHOICE PRGRM INSERTS 7,490.42 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL ENERGY ASSESSMENT INSERT 2,549.89 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL ENERGY SCORECARD INSERT 4,498.30 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL NIPSCO 811 INSERT 4,126.05 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL NIPSCO BUDGET PLAN PMNT INSERT 4,789.61 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL NIPSCO E-BILL INSERTS 792K PCS 4,662.45 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL NIPSCO REBATE BILL INSERTS 792 4,789.61 3008 Printing_Reproduction Servi 91300000 VECTRA INC DBA VECTRA VISUAL TREE TRIMMING 2PG INSERT 2,889.87 3008 Total $ 48,223.50 Grand Total $ 832,807.28

MSFR 0618 170 IAC 1-5-8(a)(25) Page 5 of 79

Cost Cost Element Description Account Vendor Name Description Amount Element

Summary of Advertisement Expense Segment Cost Element Account Common Gas Grand Total 3001 90200000 $ 6,062.01 $ - $ 6,062.01 91000000 59,833.63 - 59,833.63 91300000 624,330.10 624,330.10 92100000 38,527.42 16,251.00 54,778.42 92300000 555.97 - 555.97 93010000 39,023.65 - 39,023.65 3001 Total 144,002.68 640,581.10 784,583.78 3008 91300000 48,223.50 48,223.50 3008 Total $ 48,223.50 $ 48,223.50 Grand Total $ 144,002.68 $ 688,804.60 $ 832,807.28

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MSFR 0623 170 IAC 1-5-8(a)(25) Page 10 of 79

NIPSCO 2014 811 Campaign 30-second TV ad script

There are certain things you shouldn’t do blind.

And digging is one of them.

Call 811 two business days before you dig in your backyard or on a construction site.

We’ll send someone out to mark the buried gas and utility lines and show you where it’s safe to dig.

It’s easy, fast, free, and it’s the law.

Don’t dig blind. Call 811 first.

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MSFR 0691 170 IAC 1-5-8(a)(25) Page 78 of 79

MSFR 0692 170 IAC 1-5-8(a)(25) Page 79 of 79

MSFR 0693 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(26)(A) The schedule required by subdivision (25) shall identify expenditures by the following subject matters: (A) Public health and safety

Please see response to MSFR 1-5-8(a)(25), which includes 811 safety and gas leak detection advertising.

MSFR 0694 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(26)(B) The schedule required by subdivision (25) shall identify expenditures by the following subject matters: (B) Conservation

Please see response to MSFR 1-5-8(a)(25), which includes energy efficiency advertising.

MSFR 0695 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(26)(C) The schedule required by subdivision (25) shall identify expenditures by the following subject matters: (C) an Explanation of rates, billing practices, and other administrative matters

Please see response to MSFR 1-5-8(a)(25), which includes advertising expense for customer bill inserts and information pertaining to customer programs such as Rebates, BudgetPlan, Choice, Price Protection Service and DependaBill.

MSFR 0696 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(26)(D) The schedule required by subdivision (25) shall identify expenditures by the following subject matters: (D) Other advertising programs

Please see response to MSFR 1-5-8(a)(25) which includes advertising costs for legal notices, recruitment and other customer information such as infrastructure modernization taking place at NIPSCO.

MSFR 0697 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(27) A description of the utility's methodology for capitalizing construction overheads during the test year

Indirect capital costs are associated with capital projects and must be capitalized in order to comply with Generally Accepted Accounting Principles (“GAAP”). However, these often cannot be charged directly to a specific capital project work order as they cannot be directly linked to one particular project. These capital costs tend to be incurred away from the job site. NIPSCO groups these indirect capital costs into three categories: (1) overheads, (2) stores, freight and handling, and (3) AFUDC. The overhead component of indirect capital includes items such as: 1. Portions of benefits such as vacation and holiday pay; 2. Portions of charges incurred for outside services that support NIPSCO’s capital project processes; and 3. Portions of payroll for NIPSCO employees involved in supporting capital projects in either a project management function (i.e., project engineering, operations) or an administrative and general function (i.e., fixed asset accounting, financial planning). Stores, freight, and handling charges are also indirect capital costs that must be capitalized for GAAP purposes. This component of indirect capital represents costs that NIPSCO incurs to procure materials and equipment. Generally, this represents the payroll for NIPSCO’s supply chain and procurement functions. It also includes labor costs and other

MSFR 0698 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

warehousing expenses associated with NIPSCO’s warehousing function for inventoried materials and supplies. The last component of NIPSCO’s indirect capital is AFUDC. NIPSCO computes AFUDC amounts and relevant AFUDC rates for eligible projects in accordance with the FERC Uniform System of Accounts. NIPSCO’s calculation of AFUDC is also consistent with GAAP. NIPSCO also has a process to ensure that AFUDC is no longer recorded after such costs are given Construction Work in Progress (“CWIP”) ratemaking treatment, are otherwise reflected in base gas rates, or the project is placed in service, whichever occurs first. All three of the indirect capital components must be capitalized in order to conform with GAAP for public utilities.

MSFR 0699 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(28) A description of the allocation methodology of multiutility common expenses that are allocated to the utility in the rate proceeding covered by this rule

MSFR 0700 170 IAC 1-5-8(a)(28) Page 1 of 5

NCSC Bases Reference Guide Basis Billing Pool Allocation Methodology AB Fifty percent of the total charges will be allocated on the basis of the relation AC* of the affiliate's gross fixed assets to the total gross fixed assets of all AD* benefited affiliates; the remaining 50% will be allocated on the basis of the AG relation of the affiliate's total operating expenses to the total operating AI expenses of all benefited affiliates. AM AN AP AQ*

EXPENSES AS AU* AV ZB* ZD* AR 100% Gas Only Distribution Companies, including NIPSCO's portion of Gas 1 - GROSS FIXED ASSETS AND TOTAL OPERATING Distribution. BA* Charges will be allocated to each benefited affiliate on the basis of the BB* relation of its total gross fixed assets to the sum of the total gross fixed assets BG of all benefited affiliates. BI 2 - GROSS FIXED ASSETS CC* Charges will be allocated to each benefited affiliate on the basis of its number of meters serviced to the total number of all meters serviced of the benefited affiliates. SERVICED OF METERS 3 - NUMBER DA Charges will be allocated to each benefited affiliate on the basis of its DC* number of accounts payable invoices processed (interface invoices excluded) DD* to the total number of all accounts payable invoices processed of the DN* benefited affiliates. ACCOUNTS PROCESSED DS 4 - NUMBER OF PAYABLE INVOICES GD* Fifty percent of the total charges will be allocated on the basis of the relation of the affiliate's total operating expenses to the total of all the benefited

7 - GG ABLE Y AND GROSS

DEPRECI affiliates' total operating expense; the remaining 50% will be allocated on the PROPERT HD* Charges will be allocated to each benefited affiliate on the basis of the relationship of its total depreciable property to the sum of the total depreciable property of all benefited affiliates. 8 - GROSS PROPERTY DEPRECIABLE

MSFR 07011 of 5 170 IAC 1-5-8(a)(28) Page 2 of 5

NCSC Bases Reference Guide Basis Billing Pool Allocation Methodology IG Charges will be allocated to each benefited affiliate on the basis of its number of automobile units to the total number of all automobile units of the benefited affiliates. UNITS 9 - AUTOMOBILE JA* Charges will be allocated to each benefited affiliate on the basis of its JB number of retail customers to the total number of all retail customers of the JC* benefited affiliates. JD* JE JF JH* JI* JJ* JK* JL JO* JP* JQ* 10 - NUMBER OF RETAIL CUSTOMERS JR* JN 100% Gas Only Distribution Companies, including NIPSCO's portion of Gas Distribution. KC* Charges will be allocated to each benefited affiliate on the basis of the KD* relation of its number of regular employees to the total number of all regular KF employees of the benefited affiliates. KG REGULAR

EMPLOYEES KS 11 - NUMBER OF

MSFR 07022 of 5 170 IAC 1-5-8(a)(28) Page 3 of 5

NCSC Bases Reference Guide Basis Billing Pool Allocation Methodology Charges will be allocated to each benefited affiliate on the basis of: MA the relation of its total weighted expenses by Southlakes's department space allocation to the total of all weighted expenses by department space allocation. MB Financial Insights Phase 1 (50% Basis 1, 50% Basis 11) MC Financial Insights Phase 2 (Basis 1: NCS & 7 Op Co's) MD the relation of its total other IT devices (Handheld Wireless Devices, routers, switches, etc,) to the total of all other IT devices. MK the relation of its total personal computing devices (desktops, laptops, PDAs, etc,) to the total of all personal computing devices. MM the relation of its total IT devices (MD + MK) to the total of all IT devices.

MN NiFiT Deployment 3 (50% Basis 1, 50% Basis 11) MR the relation of its total mainframe costs to the total of all mainframe costs. 13 - FIXED ALLOCATION MQ NiFiT Deployment 3 Revised (50% Basis 1, 50% Basis 11) MS NiFiT Common Solution (50% Basis 1, 50% Basis 11) MX the relation of its total weighted expenses by Marble Cliff's department space allocation to the total of all weighted expenses by department space allocation. MZ the relation of its total weighted expenses by Arena's department space allocation to the total of all weighted expenses by department space allocation. ND* Charges will be allocated to each benefited affiliate on the basis of the relation of its Transportation Customers to the total of all Transportation Customers of the benefited affiliates. CUSTOMERS 14 - NUMBER OF TRANSPORTATION

MSFR 07033 of 5 170 IAC 1-5-8(a)(28) Page 4 of 5

NCSC Bases Reference Guide Basis Billing Pool Allocation Methodology OD* Charges will be allocated to each benefited affiliate on the basis of the relation of its Commercial Customers to the total of all Commercial Customers of the benefited affiliates. CUSTOMERS 15 - NUMBER OF COMMERCIAL

PD* Charges will be allocated to each benefited affiliate on the basis of the relation of its Residential Customers to the total of all Residential Customers of the benefited affiliates. CUSTOMERS 16 - NUMBER OF RESIDENTIAL

QD* Charges will be allocated to each benefited affiliate on the basis of the relation of its High Pressure Customers to the total of all High Pressure Customers of the benefited affiliates. 17 - NUMBER OF HIGH PRESSURE CUSTOMERS

MSFR 07044 of 5 170 IAC 1-5-8(a)(28) Page 5 of 5

NCSC Bases Reference Guide Basis Billing Pool Allocation Methodology Charges will be allocated to each benefited affiliate on the basis of the relation of its: TA direct costs billed by Service Corporation to the total of all direct costs billed by Service Corporation. TI direct costs billed by the Information Technology business segment to the total of all direct costs billed by Information Technology business segment.

20 - DIRECT COSTS TL direct costs billed by the Legal Department to the total of all direct costs billed by the Legal Department.

* Allocation codes do not include NIPSCO Gas, and therefore, no charges for these allocation codes were billed to NIPSCO Gas ** Allocation codes represent sub-groupings of affiliate companies for allocation of related multi-utility common costs, using allocation basis methodology

MSFR 07055 of 5 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(29)(A) A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the following categories: (A) Social Security

MSFR 0706 170 IAC 1-5-8(a)(29)A)

NIPSCO Gas Rate Case Taxes Other Than Income Taxes Recorded to the Following Categories

Base Year 12 months ended December 31, 2016 Payroll Taxes A Social Security$ 4,524,599 B Unemployment 36,328 A&B Total Payroll Taxes$ 4,560,927 C Public Utility Fee 857,122 D Property Taxes 9,932,590 E Utility Receipts Tax 7,167,386 F Other Revenue Related G Other (101,655) Total$ 22,416,370

Payroll Taxes include: Social Security, Medicare, and Unemployment

MSFR 0707 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(29)(B) A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the following categories: (B) Unemployment

Please see response to MSFR 1-5-8(a)(29)(A).

MSFR 0708 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the 1-5-8(a)(29)(C) following categories: (C) Public utility fee

Please see response to MSFR 1-5-8(a)(29)(A).

MSFR 0709 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(29)(D) A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the following categories: (D) Property

Please see response to MSFR 1-5-8(a)(29)(A).

MSFR 0710 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(29)(E) A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the following categories: (E) Utility receipts tax

Please see response to MSFR 1-5-8(a)(29)(A).

MSFR 0711 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(29)(F) A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the following categories: (F) other revenue related

Please see response to MSFR 1-5-8(a)(29)(A).

MSFR 0712 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(29)(G) A schedule of amounts of taxes other than income taxes recorded to utility operations during the test year for the following categories: (G) other

Please see response to MSFR 1-5-8(a)(29)(A).

MSFR 0713 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(30) A schedule of book value and taxing authority assessed value for the determination of real and personal property tax for the following: (A) the test year and, (B) to the extent reasonably available, the latest information subsequent to the test year

The assessed value for the determination of real and personal property tax for the test year includes estimations based on prior year values and rates. The final assessed values for real and personal property tax as of December 31, 2018 will not be known for all counties until NIPSCO receives notification in April, 2019 that those counties for which estimations have been made have certified their values and rates.

MSFR 0714 170 IAC 1-5-8(a)(30)

NIPSCO Gas Rate Case Assessed and Book Values of Assets As of December 31, 2016

Net Assessed Book Value Value

2016 Liability Payable 2017 $ 1,933,671,200 $ 4,307,911,936

MSFR 0715 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(31) A schedule of the following: (A) deferred tax balances of the utility at the (i) beginning and (ii) end of the test year, and (B) net provisions and paybacks during the test year

NIPSCO is including information for the test year twelve months ending December 31, 2018 and base year twelve months ending December 31, 2016.

MSFR 0716 170 IAC 1-5-8(a)(31)

Name of Respondent This Report Is: Date of Report Year of Report (Mo, Da, Yr.) X An Original NORTHERN INDIANA PUBLIC April 15, 2017 December 31, 2016 SERVICE COMPANY A Resubmission ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued) income and deductions. 3. Provide in the space below explanations for pages 276 and 277. Include amounts relating to insignificant items listed under Other. 4. Use separate pages as required. CHANGES DURING YEAR ADJUSTMENTS Amounts Amounts Debits Credits Balance at Debited to Credited to Account AmountAccount Amount End of Year Line Account 410.2 Account 411.2 Credited Debited No. (e) (f) (g) (h) (i) (j) (k) 1 - - 182/254 55,570,003 55,479,799 139,012,226 2 - - 21,635,515 22,737,229 22,639,805 3 - - - - - 4 - - 77,205,518 78,217,028 161,652,031 5 - - - - - 6 - - 77,205,518 78,217,028 161,652,031 7 8 - - 68,924,491 69,806,201 140,889,035 9 - - 8,281,026 8,410,826 20,762,999 22 - - - - - 23

FERC FORM NO. 2 (12-96) Page 277 MSFR 0717 170 IAC 1-5-8(a)(31) Page 1 of 6

Name of Respondent This Report Is: Date of Report Year of Report X An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC April 15, 2017 December 31, 2016 SERVICE COMPANY A Resubmission ACCUMULATED DEFERRED INCOME TAXES (Account 190) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes. 2. At Other (Specify), include deferrals relating to other income and deductions. 3. At lines 4 and 6, add rows as necessary to report all data. Number the additional rows in sequence 4.01, 4.02, etc, and 6.01, 6.02, etc. CHANGES DURING YEAR Line Account Subdivisions Balance at Amounts Debited to Amounts Credited to No. Beginning of Year Account 410.1 Account 411.1 (a) (b) (c) (d) 1 Account 190 2 Electric 316,151,925 172,535,291 180,936,118 3 Gas 251,553,330 78,885,132 62,329,704 4 Other (Define) 954,625 - - 5 Total (Total of lines 2 thru 4) 568,659,880 251,420,423 243,265,822 6 Other (Specify) 6 6 7 TOTAL Account 190 (Total of lines 5 thru 6) 568,659,880 251,420,423 243,265,822 8 Classification of TOTAL 9 Federal Income Tax 499,159,491 222,364,063 219,109,285 10 State Income Tax 69,500,389 29,056,359 24,156,537 11 Local Income Tax

FERC FORM NO. 2 (12-96) Page 234 MSFR 0718 170 IAC 1-5-8(a)(31) Page 2 of 6

Name of Respondent This Report Is: Date of Report Year of Report X An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC April 15, 2017 December 31, 2016 SERVICE COMPANY A Resubmission ACCUMULATED DEFERRED INCOME TAXES (Account 190) (Continued) 4. If more space is needed, use separate pages as required. 5. In the space provided below, identify by amount and classification, significant items for which deferred taxes are being provided. Indicate insignificant amounts listed under "Other". CHANGES DURING YEAR ADJUSTMENTS Amounts Debited Amounts Credited DEBITS CREDITS Balance at Line to Account 410.2 to Account 411.2 Acct. No. Amount Acct. No. Amount End of Year No.

(e) (f) (g) (h) (I) (j) (k) 1 - - 254/282 38,974,167 254/282 39,240,797 324,819,382 2 - - 220/254/282 23,054,751 220/254/282/283 22,844,723 234,787,874 3 - - 292,771 - 661,854 4 - - 62,321,689 62,085,520 560,269,110 5 6 6 6 - - 62,321,689 62,085,520 560,269,110 7 8 - - 56,662,551 56,446,080 495,688,241 9 - - 5,156,292 5,136,593 64,580,869 10 11

FERC FORM NO. 2 (12-96) Page 235 MSFR 0719 170 IAC 1-5-8(a)(31) Page 3 of 6

Name of Respondent This Report Is: Date of Report Year of Report X An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC April 15, 2017 December 31, 2016 SERVICE COMPANY A Resubmission ACCUMULATED DEFERRED INCOME TAXES - OTHER PROPERTY (Account 282) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to property not subject to accelerated amortization. 2. For Other (Specify), include deferrals relating to other. CHANGES DURING YEAR Line Account Subdivisions Balance at Amounts Amounts No. Beginning Debited to Credited to of Year Account 410.1 Account 411.1 (a) (b) (c) (d) 1 Account 282 2 Electric 978,902,205 212,696,692 149,926,911 3 Gas 337,669,535 80,899,758 42,269,178 4 Other (Non-Utility) - - - 5 TOTAL (Enter Total of lines 2 thru 4) 1,316,571,740 293,596,450 192,196,089 6 Other (Non-Utility) - - - 7 TOTAL Account 282 (Enter Total of lines 5 thru 8) 1,316,571,740 293,596,450 192,196,089 8 Classification of TOTAL 9 Federal Income Tax 1,186,977,656 241,945,297 156,035,118 10 State Income Tax 129,594,081 51,651,153 36,160,971 11 Local Income Tax - - -

FERC FORM NO. 2 (12-96) Page 274 MSFR 0720 170 IAC 1-5-8(a)(31) Page 4 of 6

Name of Respondent This Report Is: Date of Report Year of Report X An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC April 15, 2017 December 31, 2016 SERVICE COMPANY A Resubmission ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 282) (Continued) income and deductions. 3. Use separate pages as required. CHANGES DURING YEAR ADJUSTMENTS Amounts Amounts Debits Credits Balance at Debited to Credited to Account Amount Account Amount End of Year Line Account 410.2 Account 411.2 Credited Debited No. (e) (f) (g) (h) (I) (j) (k) 1 182/190/282/283 5,351,777 182/190/282/283 5,205,751 1,041,525,960 2 182/190/282/284 1,083,362 182/190/282/284 2,866,850 378,083,603 3 - - - 4 6,435,139 8,072,601 1,419,609,563 5 6 6,435,139 8,072,601 1,419,609,563 7 8 4,037,655 5,977,210 1,274,827,390 9 2,397,484 2,095,391 144,782,170 10 11

FERC FORM NO. 2 (12-96) Page 275 MSFR 0721 170 IAC 1-5-8(a)(31) Page 5 of 6

Name of Respondent This Report Is: Date of Report Year of Report X An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC April 15, 2017 December 31, 2016 SERVICE COMPANY A Resubmission ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) 1. Report the information called for below concerning the respondent's accounting for deferred income taxes relating to amounts recorded in Account 283. 2. For Other (Specify), include deferrals relating to other CHANGES DURING YEAR Line Account Subdivisions Balance at Amounts Amounts No. Beginning Debited to Credited to of Year Account 410.1 Account 411.1 (a) (b) (c) (d) 1 Account 283 2 Electric 140,777,470 102,371,772 104,046,812 3 Gas 20,321,830 58,914,831 57,698,570 4 Other (Define) - - - 5 TOTAL Gas (Total of lines 2 thru 4) 161,099,300 161,286,603 161,745,382 6 Other (Specify) - - - 7 TOTAL (Acct 283) (Enter Total of lines 5 thru 6 161,099,300 161,286,603 161,745,382 8 Classification of Total 9 Federal Income Tax 140,416,221 142,322,536 142,731,432 10 State Income Tax 20,683,081 18,964,068 19,013,950 11 Local Income Tax - - -

FERC FORM NO. 2 (12-96) Page 276 MSFR 0722 170 IAC 1-5-8(a)(31) Page 6 of 6

Name of Respondent This Report Is: Date of Report Year of Report X An Original (Mo, Da, Yr.) NORTHERN INDIANA PUBLIC April 15, 2017 December 31, 2016 SERVICE COMPANY A Resubmission ACCUMULATED DEFERRED INCOME TAXES - OTHER (Account 283) (Continued) income and deductions. 3. Provide in the space below explanations for pages 276 and 277. Include amounts relating to insignificant items listed under Other. 4. Use separate pages as required. CHANGES DURING YEAR ADJUSTMENTS Amounts Amounts Debits Credits Balance at Debited to Credited to Account Amount Account Amount End of Year Line Account 410.2 Account 411.2 Credited Debited No. (e) (f) (g) (h) (i) (j) (k) 1 - - 182/254 55,570,003 55,479,799 139,012,226 2 - - 21,635,515 22,737,229 22,639,805 3 - - - - - 4 - - 77,205,518 78,217,028 161,652,031 5 - - - - - 6 - - 77,205,518 78,217,028 161,652,031 7 8 - - 68,924,491 69,806,201 140,889,035 9 - - 8,281,026 8,410,826 20,762,999 22 - - - - - 23

FERC FORM NO. 2 (12-96) Page 277 MSFR 0723 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(32) Computations showing the deferred income taxes of the utility derived by using accelerated tax depreciation with separate computations provided for the following: (A) state income taxes and (B) federal income taxes

Please see response to MSFR 1-5-8(a)(31).

MSFR 0724 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(33) A reconciliation of any difference between (A) the deferred tax balance, as shown as (i) a reduction to rate base or (ii) cost- free capital; and (B) the deferred tax balance of the utility as shown on the balance sheet

MSFR 0725 170 IAC 1-5-8(a)(33)

Northern Indiana Public Service Company Cost Free Capital December 31, 2016

Amount

Accumulated Deferred Income Taxes (ADIT) - Recorded in Account 190$ (560,269,110) - Recorded in Account 282$ 1,419,609,562 - Recorded in Account 283$ 161,652,030 Total ADIT at December 31, 2016$ 1,020,992,482

Adjustments to ADIT

Amounts Recorded in ADIT with Offsets to Regulatory Assets and Regulatory Liabilities per SFAS 109 - Recorded in Account 182$ - - Recorded in Account 254$ 2,653,500

Amounts Recorded in ADIT with Offset to Other Comprehensive Income (OCI) per SFAS 133 - Recorded in Account 220$ 2,364

Accumulated Deferred Income Taxes as shown as a Reduction to Rate Base at December 31, 2016$ 1,023,648,346

MSFR 0726 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(34) A schedule showing the breakdown of accumulated investment tax credits of the utility, including a description of the methodology used to write off the unamortized balances

In Cause No. 43894, the Commission agreed to NIPSCO deferring book depreciation expense on gas plant. As a result of the deferred recovery of depreciation expense coupled with the normalization requirements of the Internal Revenue Code, NIPSCO suspended the amortization of deferred ITC.

For the forward looking test year, NIPSCO is proposing recovery of depreciation expense and therefore the unamortized balances of ITC are amortized over the remaining life of the assets to which they relate.

MSFR 0727 170 IAC 1-5-8(a)(34)

NORTHERN INDIANA PUBLIC SERVICE COMPANY ACCUMULATED DEFERRED INVESTMENT CREDITS (Account 255) 01/01/2016 - 12/31/2016

Methodology Previously recorded investment tax credits of Northern Indiana Public Service Company were deferred on the balance sheet and are being amortized to book income over the regulatory life of the related properties to conform to regulatory policy.

Balance at Balance at Average Period Adjustment Explanation Line Account Beginning Deferred for Year Current Year's Income End of Allocation Line No. Subdivisions of Year Account No. Amount Account No. Amount Adjustments of Year to Income No. (a) (b) (c) (d) (e) (f) (g) (h) (i) 1 Electric Utility 1 23% - - - - - 2 34% - - - - - 3 47% - - - - - 4 5 10% $706,997 - E411.4 $382,392 - $324,605 27.6 5 6 6 7 7 8 TOTAL $706,997 - $382,392 - $324,605 8 9 Other (List 9 separately and show 3%, 4%, 7%, 10% and TOTAL) 10 Gas Utility 10 11 3% - - - - - 11 12 4% - - - - - 12 13 7% - - - - - 13 14 10% $2,713,672 - G411.4 $0 - $2,713,672 34.4 14 15 TOTAL $2,713,672 - $0 - $2,713,672 15

MSFR 0728 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(35) Supporting working papers for the development of the state and federal composite income tax rate used by the utility during the test year to defer income tax expense.

MSFR 0729 170 IAC 1-5-8(a)(35)

Northern Indiana Public Service Company

Composite Tax Rate Calculation Actual at Test Year Base Rates Twelve Months Ended December 31, 2016

Line No. Description

Non-Plant Plant 1 Federal Tax Rate 35.000% 35.000%

2 State Tax Rate 4.900% 6.375%

3 Federal Benefit of State at 35% -1.715% -2.231%

4 Total Composite Tax Rate 38.185% 39.144%

2016 1/1/2016 - 6/30/2016 6.50000% 7/1/2016 - 12/31/2016 6.25000% 6.37500%

MSFR 0730 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(a)(36) The calculation of the interest deduction used by the utility to compute income taxes.

MSFR 0731 170 IAC 1-5-8(a)(36)

Northern Indiana Public Service Company Calculation of Interest Deduction Used to Compute Income Taxes For the Twelve Months Ending December 31, 2018 Capital Structure

Cost of Capital Excluding Post-1970 IT [1]

[A] [B] [D] [E] [C] = [C] x [D] Total Company = [B] / Total [B] Weighted Description Capitalization Percent of Total Cost Average Cost

Common Equity $ 2,724,766,793 46.04% 10.70% 4.93%

Long-Term Debt 1,983,152,080 33.51% 5.25% 1.76%

Customer Deposits 72,006,141 1.22% 4.76% 0.06%

Deferred Income Taxes 1,316,021,409 22.24% 0.00% 0.00%

Post-Retirement Liability 83,343,823 1.41% 0.00% 0.00%

Prepaid Pension Asset (261,245,296) -4.41% 0.00% 0.00% Totals $ 5,918,044,950 100.00% 6.74%

This schedule is used to compute the weighted cost of long-term debt. The result is then applied to rate base to compute synchronized interest.

Synchronized Interest Expense: Rate Base [1] $ 1,482,818,488 Multiply by Cost of LTD (Excluding Post 1970 ITC) 1.76% Synchronized Interest Expense $ 26,097,605

[1] Synchronized Interest is based on December 31, 2018 Cost of Capital and Rate Base.

MSFR 0732 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(b)(1) In addition to the information listed in subsection (a), an electric utility shall submit the following information related to electric generating facility maintenance by station: (1) actual and budgeted maintenance costs during the test year

This requirement is not applicable to a gas utility.

MSFR 0733 NORTHERN INDIANA PUBLIC SERVICE COMPANY GAS RATE CASE Forward Looking Test Year: Twelve months ending December 31, 2018 Base Year: Twelve months ending December 31, 2016

170 IAC Description

1-5-8(b)(2) In addition to the information listed in subsection (a), an electric utility shall submit the following information related to electric generating facility maintenance by station: (2) budgeted maintenance schedule for the test year and any future period or periods as available

This requirement is not applicable to a gas utility.

MSFR 0734