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The reader should not assume that the information is accurate and complete.

UNITED STATES SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 13F

FORM 13F INFORMATION TABLE
OMB APPROVAL
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COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5 COLUMN 6 COLUMN 7 COLUMN 8
VALUE SHRS OR SH/ PUT/ INVESTMENT OTHER VOTING AUTHORITY
NAME OF ISSUER TITLE OF CLASS CUSIP FIGI (to the nearest dollar) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ALERUS FINL CORP COM 01446U103   928,150 50,279 SH   SOLE   50,279 0 0
APPLE INC COM 037833100   2,748,859 12,375 SH   SOLE   12,375 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702   1,408,674 2,645 SH   SOLE   2,645 0 0
BNY MELLON ETF TRUST US LRG CP CORE 09661T107   2,152,767 20,248 SH   SOLE   20,248 0 0
DEVON ENERGY CORP NEW COM 25179M103   269,430 7,204 SH   SOLE   7,204 0 0
DRAFTKINGS INC NEW COM CL A 26142V105   242,167 7,292 SH   SOLE   7,292 0 0
INVESCO EXCHANGE TRADED FD T S&P500 EQL WGT 46137V357   20,028,618 115,619 SH   SOLE   115,619 0 0
ISHARES TR CORE 60/40 BALAN 464289867   6,166,323 107,110 SH   SOLE   107,110 0 0
ISHARES TR IBOXX HI YD ETF 464288513   5,335,738 67,635 SH   SOLE   67,635 0 0
ISHARES TR S&P 100 ETF 464287101   16,467,134 60,802 SH   SOLE   60,802 0 0
ISHARES TR TIPS BD ETF 464287176   11,451,036 103,079 SH   SOLE   103,079 0 0
ISHARES TR CORE 40/60 MODER 464289875   386,100 8,799 SH   SOLE   8,799 0 0
ISHARES TR CORE 80/20 AGGRE 464289859   2,249,024 29,399 SH   SOLE   29,399 0 0
ISHARES TR CORE 30/70 CONSE 464289883   660,030 17,540 SH   SOLE   17,540 0 0
ISHARES TR CORE 1 5 YR USD 46432F859   243,781 5,042 SH   SOLE   5,042 0 0
ISHARES TR MSCI EMG MKT ETF 464287234   315,252 7,214 SH   SOLE   7,214 0 0
ISHARES TR CORE MSCI EAFE 46432F842   213,787 2,826 SH   SOLE   2,826 0 0
ISHARES TR U.S. FIN SVC ETF 464287770   248,611 3,165 SH   SOLE   3,165 0 0
MICROSOFT CORP COM 594918104   811,593 2,162 SH   SOLE   2,162 0 0
OTTER TAIL CORP COM 689648103   340,608 4,238 SH   SOLE   4,238 0 0
SCHWAB STRATEGIC TR FUNDAMENTAL EMER 808524730   5,765,737 187,199 SH   SOLE   187,199 0 0
SCHWAB STRATEGIC TR FUNDAMENTAL US L 808524771   11,698,523 495,490 SH   SOLE   495,490 0 0
SCHWAB STRATEGIC TR FUNDAMENTAL US S 808524763   17,007,636 620,943 SH   SOLE   620,943 0 0
SPDR SER TR S&P REGL BKG 78464A698   404,601 7,117 SH   SOLE   7,117 0 0
TARGET CORP COM 87612E106   321,846 3,084 SH   SOLE   3,084 0 0
UNITEDHEALTH GROUP INC COM 91324P102   530,035 1,012 SH   SOLE   1,012 0 0
US BANCORP DEL COM NEW 902973304   1,518,442 35,965 SH   SOLE   35,965 0 0
VANGUARD BD INDEX FDS SHORT TRM BOND 921937827   10,842,963 138,515 SH   SOLE   138,515 0 0
VANGUARD INDEX FDS TOTAL STK MKT 922908769   619,278 2,253 SH   SOLE   2,253 0 0
VANGUARD INDEX FDS S&P 500 ETF SHS 922908363   738,489 1,437 SH   SOLE   1,437 0 0
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858   18,413,705 362,261 SH   SOLE   362,261 0 0