Ms. Sarah N. Nielsen is the chief financial officer of First Citizens Bank, a community bank in Mason City, Iowa, where she has served since November 2017. From November 2005 to May 2017, she was vice president and CFO of Winnebago Industries, Inc., a leading U.S. manufacturer of premium outdoor recreation products under multiple brands. She also served on the audit committee of the board of directors for the Recreation Vehicle Industry Association, a national trade association, from 2014 to 2017. During her tenure with Winnebago, she led the due diligence and financing efforts that resulted in the strategic acquisition of Grand Design RV, developed long term strategies surrounding post-retirement healthcare benefits, implemented a strategic sourcing and procurement program, and oversaw management of specific divisions. Ms. Nielsen began her career with Deloitte & Touche LLP in 1995, spending ten years in the audit practice and advancing to senior audit manager in 2002. Her background in financial management and reporting, strategic planning, sourcing, and public company governance offers valuable insight and guidance to the board. Ms. Nielsen served on the Clear Lake Area Chamber of Commerce Board from 2018 through 2025, including as Chair in 2024 and Treasurer from 2020 to 2023. She currently serves on the board of the Clear Lake Development Foundation. Ms. Nielsen attended 75% of the general meetings of the board in 2025, as well as 83% of the audit and 100% of the compensation committee meetings in 2025.