MESABI TRUST
For the period ended Jan 31, 2026. Filed Apr 22, 2026.
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FY2026 · Filed Apr 22, 2026
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ITEM 14. Principal Accountant Fees and Services
**(a)**Audit Fees.
The aggregate fees related to fiscal 2026 for professional services rendered by Boulay, PLLP (“Boulay”) for the audit of the Trust’s annual financial statements for fiscal year 2026 and review of the financial statements included in the Trust’s quarterly reports on Form 10-Q of fiscal year 2026 were $105,000.
The aggregate fees related to fiscal 2025 for professional services rendered by Boulay for the audit of the Trust’s annual financial statements for fiscal year 2025 and review of the financial statements included in the Trust’s quarterly reports on Form 10-Q of fiscal year 2025 were $100,000.
**(b)**Audit-Related Fees.
No fees were paid to Boulay for assurance and related services that were not reasonably related to the performance of the audit or review of the Trust’s financial statements for fiscal 2026 or fiscal 2025.
**(c)**Tax Fees.
No fees were paid to Boulay for tax compliance, tax advice and tax planning for Mesabi Trust for fiscal 2026 or fiscal 2025.
**(d)**All Other Fees.
No other fees were paid to Boulay for services provided to Mesabi Trust, other than those described in item (a), for fiscal 2026 or fiscal 2025.
Before an independent registered public accounting firm is engaged to perform audit and review services for the Trust, the Trustees approve the engagement. The Trustees approved 100% of all services provided by Boulay during fiscal 2026 and fiscal 2025.
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