The Securities and Exchange Commission has not necessarily reviewed the information in this filing and has not determined if it is accurate and complete.
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
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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 (x$1000) PRN AMT PRN CALL DISCRETION MANAGER SOLE SHARED NONE
ALERUS FINL CORP COM 01446U103 1,587,811 50,279 SH OTR 1 50,279 0 0
ALPHABET INC CAP STK CL C 02079K107 386,058 1,133 SH OTR 1 1,133 0 0
AMAZON COM INC COM 023135106 359,523 1,443 SH OTR 1 1,443 0 0
APPLE INC COM 037833100 4,438,158 13,327 SH OTR 1 13,327 0 0
BERKSHIRE HATHAWAY INC DEL CL B NEW 084670702 1,036,234 2,081 SH OTR 1 2,081 0 0
BNY MELLON ETF TRUST US LRG CP CORE 09661T107 3,812,710 78,033 SH OTR 1 78,033 0 0
BNY MELLON ETF TRUST CORE BOND ETF 09661T602 3,721,676 92,884 SH OTR 1 92,884 0 0
BNY MELLON ETF TRUST INTERNATIONL EQT 09661T404 4,070,820 121,844 SH OTR 1 121,844 0 0
DRAFTKINGS INC NEW COM CL A 26142V105 257,203 13,537 SH OTR 1 13,537 0 0
EXCHANGE TRADED CONCEPTS TRU ROBO GLB ARTIF 301505731 302,604 3,115 SH OTR 1 3,115 0 0
INVESCO EXCHANGE TRADED FD T S&P500 EQL WGT 46137V357 11,852,252 56,977 SH OTR 1 56,977 0 0
ISHARES TR CORE 60 BALA ETF 464289867 4,478,719 65,364 SH OTR 1 65,364 0 0
ISHARES TR ISHS 1-5YR INVS 464288646 4,543,486 88,688 SH OTR 1 88,688 0 0
ISHARES TR MORNINGSTR US EQ 464287127 5,932,915 56,151 SH OTR 1 56,151 0 0
ISHARES TR TIPS BD ETF 464287176 4,538,745 43,625 SH OTR 1 43,625 0 0
ISHARES TR S&P 100 ETF 464287101 12,964,548 33,932 SH OTR 1 33,932 0 0
ISHARES TR CORE 40 MODE ETF 464289875 572,549 11,747 SH OTR 1 11,747 0 0
ISHARES TR CORE 30 70 ETF 464289883 523,120 12,971 SH OTR 1 12,971 0 0
ISHARES TR CORE 80 20 ETF 464289859 2,271,255 23,350 SH OTR 1 23,350 0 0
ISHARES TR 0-5 YR TIPS ETF 46429B747 481,551 4,830 SH OTR 1 4,830 0 0
ISHARES TR CORE 1 5 YR USD 46432F859 238,235 5,042 SH OTR 1 5,042 0 0
ISHARES TR MSCI EMG MKT ETF 464287234 466,729 6,988 SH OTR 1 6,988 0 0
ISHARES TR CORE MSCI EAFE 46432F842 273,783 2,826 SH OTR 1 2,826 0 0
ISHARES TR U.S. FIN SVC ETF 464287770 284,597 3,165 SH OTR 1 3,165 0 0
ISHARES TR SHRT NAT MUN ETF 464288158 1,179,838 11,286 SH OTR 1 11,286 0 0
ISHARES TR S&P 500 GRWT ETF 464287309 244,687 1,720 SH OTR 1 1,720 0 0
META PLATFORMS INC CL A 30303M102 401,750 554 SH OTR 1 554 0 0
MICROSOFT CORP COM 594918104 1,826,950 3,562 SH OTR 1 3,562 0 0
NVIDIA CORPORATION COM 67066G104 680,116 2,978 SH OTR 1 2,978 0 0
OTTER TAIL CORP COM 689648103 373,114 4,238 SH OTR 1 4,238 0 0
SCHWAB STRATEGIC TR FUND EM EQUI ETF 808524730 7,929,885 189,393 SH OTR 1 189,393 0 0
SCHWAB STRATEGIC TR FUNDAMENTAL US L 808524771 30,220,924 960,309 SH OTR 1 960,309 0 0
SCHWAB STRATEGIC TR FUNDAMENTAL US S 808524763 40,366,078 1,153,317 SH OTR 1 1,153,317 0 0
SCHWAB STRATEGIC TR FUNDAMENTAL INTL 808524755 10,398,045 193,452 SH OTR 1 193,452 0 0
SCHWAB STRATEGIC TR 5 10YR CORP BD 808524698 5,391,796 251,483 SH OTR 1 251,483 0 0
SCHWAB STRATEGIC TR FUNDAMENTAL INTL 808524748 4,574,793 91,808 SH OTR 1 91,808 0 0
SCHWAB STRATEGIC TR HIGH YIEL BD ETF 808524631 1,600,266 63,402 SH OTR 1 63,402 0 0
SCHWAB STRATEGIC TR SHT TM US TRES 808524862 12,996,614 544,703 SH OTR 1 544,703 0 0
SCHWAB STRATEGIC TR US TIPS ETF 808524870 13,855,576 551,356 SH OTR 1 551,356 0 0
SPDR SERIES TRUST ST PORT HIGH ETF 78468R606 2,414,781 106,896 SH OTR 1 106,896 0 0
SPDR SERIES TRUST ST NUVE TERM ETF 78468R739 1,298,036 27,825 SH OTR 1 27,825 0 0
TARGET CORP COM 87612E106 320,431 2,045 SH OTR 1 2,045 0 0
TESLA INC COM 88160R101 290,235 818 SH OTR 1 818 0 0
UNITEDHEALTH GROUP INC COM 91324P102 376,257 1,025 SH OTR 1 1,025 0 0
US BANCORP COM NEW 902973304 1,933,920 33,482 SH OTR 1 33,482 0 0
VANGUARD BD INDEX FDS SHORT TRM BOND 921937827 276,186 3,615 SH OTR 1 3,615 0 0
VANGUARD INDEX FDS S&P 500 ETF SHS 922908363 1,007,136 1,437 SH OTR 1 1,437 0 0
VANGUARD INDEX FDS MRNGSTR TTL STK 922908769 223,047 596 SH OTR 1 596 0 0
VANGUARD SCOTTSDALE FDS SHORT TERM TREAS 92206C102 585,443 10,171 SH OTR 1 10,171 0 0
VANGUARD TAX-MANAGED FDS VAN FTSE DEV MKT 921943858 10,710,937 151,692 SH OTR 1 151,692 0 0