In American Association of Cereal Chemists v. County of Dakota, 454 N.W.2d 912, 915 (Minn. 1990), the Minnesota Supreme Court upheld the Tax Court's decision and found that the Tax Court had sufficient evidence to conclude that the association had satisfied factor four of the North Star test. The Tax Court found that although profits were being realized most years by the association, the profits were being used to further the objectives of the association in future years and not for private gain. Based on these facts, the Tax Court concluded that the association satisfied factor four of the North Star test.