Rowland & Co Investment Counsel 13F-HR Quarterly holdings report by institutional manager

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

OMB APPROVAL

OMB Number:		3235-0006
Expires:	Oct 31, 2018
Estimated average burden
hours per response:		23.8

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
APPLE INC COM	COM	037833100	29,335,959	139,283	SH		SOLE	NONE	139,283	0	0
PROGRESSIVE CORP COM	COM	743315103	24,971,499	120,222	SH		SOLE	NONE	120,222	0	0
MICROSOFT CORP COM	COM	594918104	22,862,917	51,153	SH		SOLE	NONE	51,153	0	0
ELI LILLY & CO COM	COM	532457108	18,731,943	20,689	SH		SOLE	NONE	20,689	0	0
AUTOMATIC DATA PROCESSING INC COM	COM	053015103	15,215,289	63,744	SH		SOLE	NONE	63,744	0	0
ALPHABET INC CAP STK CL C	COM	02079K107	14,949,750	81,505	SH		SOLE	NONE	81,505	0	0
COCA COLA CO COM	COM	191216100	13,906,269	218,480	SH		SOLE	NONE	218,480	0	0
QUALCOMM INC COM	COM	747525103	13,317,434	66,861	SH		SOLE	NONE	66,861	0	0
WALMART INC COM	COM	931142103	13,025,516	192,372	SH		SOLE	NONE	192,372	0	0
HOME DEPOT INC COM	COM	437076102	11,301,162	32,829	SH		SOLE	NONE	32,829	0	0
JOHNSON & JOHNSON COM	COM	478160104	10,312,718	70,557	SH		SOLE	NONE	70,557	0	0
MCDONALDS CORP COM	COM	580135101	10,176,327	39,932	SH		SOLE	NONE	39,932	0	0
EXXON MOBIL CORP COM	COM	30231G102	9,746,114	84,660	SH		SOLE	NONE	84,660	0	0
CHUBB LIMITED COM	COM	H1467J104	9,498,158	37,236	SH		SOLE	NONE	37,236	0	0
ABBVIE INC COM	COM	00287Y109	8,008,097	46,689	SH		SOLE	NONE	46,689	0	0
TRUIST FINL CORP COM	COM	89832Q109	7,804,238	200,881	SH		SOLE	NONE	200,881	0	0
GENUINE PARTS CO COM	COM	372460105	7,726,770	55,861	SH		SOLE	NONE	55,861	0	0
CHEVRON	COM	166764100	7,305,479	46,704	SH		SOLE	NONE	46,704	0	0
INTEL CORP COM	COM	458140100	7,228,227	233,394	SH		SOLE	NONE	233,394	0	0
VERIZON COMMUNICATIONS INC COM	COM	92343V104	6,982,344	169,310	SH		SOLE	NONE	169,310	0	0
CUMMINS INC COM	COM	231021106	6,698,311	24,187	SH		SOLE	NONE	24,187	0	0
COPART INC COM	COM	217204106	6,355,892	117,354	SH		SOLE	NONE	117,354	0	0
AMGEN INC COM	COM	031162100	5,750,666	18,405	SH		SOLE	NONE	18,405	0	0
UNITED PARCEL SERVICE INC CL B	COM	911312106	5,479,000	40,036	SH		SOLE	NONE	40,036	0	0
MERCK & CO INC COM	COM	58933Y105	5,382,620	43,478	SH		SOLE	NONE	43,478	0	0
ZEBRA TECHNOLOGIES CORPORATION CL A	COM	989207105	5,326,879	17,243	SH		SOLE	NONE	17,243	0	0
CULLEN FROST BANKERS INC COM	COM	229899109	5,317,369	52,320	SH		SOLE	NONE	52,320	0	0
NVIDIA CORPORATION COM	COM	67066G104	5,145,441	41,650	SH		SOLE	NONE	41,650	0	0
JPMORGAN CHASE & CO. COM	COM	46625H100	5,002,677	24,733	SH		SOLE	NONE	24,733	0	0
PRICE T ROWE GROUP INC COM	COM	74144T108	5,001,760	43,376	SH		SOLE	NONE	43,376	0	0
CONOCOPHILLIPS COM	COM	20825C104	4,709,254	41,172	SH		SOLE	NONE	41,172	0	0
COSTCO WHSL CORP NEW COM	COM	22160K105	4,693,882	5,522	SH		SOLE	NONE	5,522	0	0
SYSCO CORP COM	COM	871829107	4,330,566	60,660	SH		SOLE	NONE	60,660	0	0
CINTAS CORP COM	COM	172908105	4,278,738	6,110	SH		SOLE	NONE	6,110	0	0
WEYERHAEUSER CO MTN BE COM NEW	COM	962166104	4,245,844	149,554	SH		SOLE	NONE	149,554	0	0
WERNER ENTERPRISES INC COM	COM	950755108	3,925,704	109,564	SH		SOLE	NONE	109,564	0	0
PAYCHEX INC COM	COM	704326107	3,703,465	31,237	SH		SOLE	NONE	31,237	0	0
SONOCO PRODS CO COM	COM	835495102	3,223,228	63,549	SH		SOLE	NONE	63,549	0	0
WASTE MGMT INC DEL COM	COM	94106L109	3,218,980	15,088	SH		SOLE	NONE	15,088	0	0
CSX CORP COM	COM	126408103	3,166,253	94,656	SH		SOLE	NONE	94,656	0	0
EMERSON ELEC CO COM	COM	291011104	3,016,851	27,386	SH		SOLE	NONE	27,386	0	0
KIMBERLY-CLARK CORP COM	COM	494368103	2,984,844	21,598	SH		SOLE	NONE	21,598	0	0
BIO-TECHNE CORP COM	COM	09073M104	2,942,665	41,070	SH		SOLE	NONE	41,070	0	0
AFLAC INC COM	COM	001055102	2,799,829	31,349	SH		SOLE	NONE	31,349	0	0
DUKE ENERGY CORP NEW COM NEW	COM	26441C204	2,636,211	26,301	SH		SOLE	NONE	26,301	0	0
PACKAGING CORP AMER COM	COM	695156109	2,626,425	14,386	SH		SOLE	NONE	14,386	0	0
SKYWORKS SOLUTIONS INC COM	COM	83088M102	2,610,463	24,493	SH		SOLE	NONE	24,493	0	0
MAXIMUS INC COM	COM	577933104	2,454,767	28,643	SH		SOLE	NONE	28,643	0	0
TEXAS INSTRS INC COM	COM	882508104	2,370,542	12,186	SH		SOLE	NONE	12,186	0	0
GILEAD SCIENCES INC COM	COM	375558103	2,369,993	34,542	SH		SOLE	NONE	34,542	0	0
PFIZER INC COM	COM	717081103	2,328,153	83,207	SH		SOLE	NONE	83,207	0	0
PUBLIC STORAGE OPER CO COM	COM	74460D109	1,952,528	6,787	SH		SOLE	NONE	6,787	0	0
PATTERSON COS INC COM	COM	703395103	1,934,520	80,203	SH		SOLE	NONE	80,203	0	0
DISNEY WALT CO COM	COM	254687106	1,924,174	19,379	SH		SOLE	NONE	19,379	0	0
VERTIV HOLDINGS CO COM CL A	COM	92537N108	1,835,012	21,196	SH		SOLE	NONE	21,196	0	0
TELEFLEX INCORPORATED COM	COM	879369106	1,821,037	8,658	SH		SOLE	NONE	8,658	0	0
TARGET CORP COM	COM	87612E106	1,816,302	12,269	SH		SOLE	NONE	12,269	0	0
AMAZON COM INC COM	COM	023135106	1,769,590	9,157	SH		SOLE	NONE	9,157	0	0
DEVON ENERGY CORP NEW COM	COM	25179M103	1,668,053	35,191	SH		SOLE	NONE	35,191	0	0
BOEING CO COM	COM	097023105	1,657,324	9,105	SH		SOLE	NONE	9,105	0	0
PROCTER AND GAMBLE CO COM	COM	742718109	1,647,892	9,992	SH		SOLE	NONE	9,992	0	0
EXPEDITORS INTL WASH INC COM	COM	302130109	1,646,728	13,196	SH		SOLE	NONE	13,196	0	0
INTERDIGITAL INC COM	COM	45867G101	1,525,259	13,085	SH		SOLE	NONE	13,085	0	0
NEXTERA ENERGY INC COM	COM	65339F101	1,459,163	20,606	SH		SOLE	NONE	20,606	0	0
SNAP ON INC COM	COM	833034101	1,450,701	5,549	SH		SOLE	NONE	5,549	0	0
ENOVA INTL INC COM	COM	29357K103	1,428,139	22,942	SH		SOLE	NONE	22,942	0	0
PHILLIPS 66 COM	COM	718546104	1,293,266	9,161	SH		SOLE	NONE	9,161	0	0
DISCOVER FINL SVCS COM	COM	254709108	1,285,339	9,826	SH		SOLE	NONE	9,826	0	0
GENTEX CORP COM	COM	371901109	1,242,357	36,854	SH		SOLE	NONE	36,854	0	0
LULULEMON ATHLETICA INC COM	COM	550021109	1,197,488	4,009	SH		SOLE	NONE	4,009	0	0
STARBUCKS CORP COM	COM	855244109	1,149,766	14,769	SH		SOLE	NONE	14,769	0	0
SOUTHERN CO COM	COM	842587107	1,132,160	14,595	SH		SOLE	NONE	14,595	0	0
WESTERN UN CO COM	COM	959802109	1,120,248	91,673	SH		SOLE	NONE	91,673	0	0
ROSS STORES INC COM	COM	778296103	1,112,569	7,656	SH		SOLE	NONE	7,656	0	0
META PLATFORMS INC CL A	COM	30303M102	1,078,096	2,138	SH		SOLE	NONE	2,138	0	0
BERKSHIRE HATHAWAY INC DEL CL B NEW	COM	084670702	1,070,697	2,632	SH		SOLE	NONE	2,632	0	0
MEDTRONIC PLC SHS	COM	G5960L103	1,059,121	13,456	SH		SOLE	NONE	13,456	0	0
ILLINOIS TOOL WKS INC COM	COM	452308109	1,039,654	4,387	SH		SOLE	NONE	4,387	0	0
RENAISSANCERE HLDGS LTD COM	COM	G7496G103	1,027,130	4,595	SH		SOLE	NONE	4,595	0	0
PENTAIR PLC SHS	COM	G7S00T104	1,002,076	13,070	SH		SOLE	NONE	13,070	0	0
BROWN FORMAN CORP CL B	COM	115637209	976,050	22,599	SH		SOLE	NONE	22,599	0	0
INTUITIVE SURGICAL INC COM NEW	COM	46120E602	937,743	2,108	SH		SOLE	NONE	2,108	0	0
HONEYWELL INTL INC COM	COM	438516106	888,989	4,163	SH		SOLE	NONE	4,163	0	0
WEC ENERGY GROUP INC COM	COM	92939U106	886,990	11,305	SH		SOLE	NONE	11,305	0	0
DIGITAL RLTY TR INC COM	COM	253868103	870,950	5,728	SH		SOLE	NONE	5,728	0	0
VANGUARD TOTAL STOCK MARKET ETF	COM	922908769	824,605	3,082	SH		SOLE	NONE	3,082	0	0
GE AEROSPACE COM NEW	COM	369604301	737,055	4,636	SH		SOLE	NONE	4,636	0	0
CHURCH & DWIGHT CO INC COM	COM	171340102	670,602	6,468	SH		SOLE	NONE	6,468	0	0
CHIPOTLE MEXICAN GRILL INC COM	COM	169656105	573,247	9,150	SH		SOLE	NONE	9,150	0	0
NETFLIX INC COM	COM	64110L106	567,574	841	SH		SOLE	NONE	841	0	0
FIDELITY SMALL CAP GROWTH	COM	316389766	556,956	17,777	SH		SOLE	NONE	17,777	0	0
VANGUARD GROWTH ETF	COM	922908736	551,787	1,475	SH		SOLE	NONE	1,475	0	0
SMUCKER J M CO COM NEW	COM	832696405	539,093	4,944	SH		SOLE	NONE	4,944	0	0
ESSENTIAL UTILS INC COM	COM	29670G102	529,040	14,172	SH		SOLE	NONE	14,172	0	0
ORACLE CORP COM	COM	68389X105	523,146	3,705	SH		SOLE	NONE	3,705	0	0
EVEREST GROUP LTD COM	COM	G3223R108	512,471	1,345	SH		SOLE	NONE	1,345	0	0
HORMEL FOODS CORP COM	COM	440452100	498,602	16,353	SH		SOLE	NONE	16,353	0	0
VANGUARD TOTAL STOCK MKT IDX ADM	COM	922908728	488,896	3,753	SH		SOLE	NONE	3,753	0	0
CONSOLIDATED EDISON INC COM	COM	209115104	487,070	5,447	SH		SOLE	NONE	5,447	0	0
ZOETIS INC CL A	COM	98978V103	480,727	2,773	SH		SOLE	NONE	2,773	0	0
FASTENAL CO COM	COM	311900104	471,425	7,502	SH		SOLE	NONE	7,502	0	0
MASCO CORP COM	COM	574599106	460,439	6,906	SH		SOLE	NONE	6,906	0	0
MCCORMICK & CO INC COM NON VTG	COM	579780206	456,991	6,441	SH		SOLE	NONE	6,441	0	0
SPDR S&P 500 ETF TRUST	COM	78462F103	455,781	837	SH		SOLE	NONE	837	0	0
DOMINION ENERGY INC COM	COM	25746U109	423,202	8,636	SH		SOLE	NONE	8,636	0	0
ALPHABET INC CAP STK CL A	COM	02079K305	418,945	2,300	SH		SOLE	NONE	2,300	0	0
INTERNATIONAL BUSINESS MACHS COM	COM	459200101	406,951	2,353	SH		SOLE	NONE	2,353	0	0
AIR PRODS & CHEMS INC COM	COM	009158106	395,733	1,533	SH		SOLE	NONE	1,533	0	0
HODGES SMALL CAP RETAIL	COM	664925203	395,093	18,496	SH		SOLE	NONE	18,496	0	0
MARATHON PETE CORP COM	COM	56585A102	385,472	2,222	SH		SOLE	NONE	2,222	0	0
SHERWIN WILLIAMS CO COM	COM	824348106	375,424	1,258	SH		SOLE	NONE	1,258	0	0
BANK MONTREAL QUE COM	COM	063671101	375,312	4,476	SH		SOLE	NONE	4,476	0	0
ACUITY BRANDS INC COM	COM	00508Y102	374,956	1,553	SH		SOLE	NONE	1,553	0	0
SCHWAB TARGET 2050 INDEX	COM	80850L783	372,280	20,705	SH		SOLE	NONE	20,705	0	0
FAIR ISAAC CORP COM	COM	303250104	372,165	250	SH		SOLE	NONE	250	0	0
NUCOR CORP COM	COM	670346105	363,267	2,298	SH		SOLE	NONE	2,298	0	0
ULTA BEAUTY INC COM	COM	90384S303	351,141	910	SH		SOLE	NONE	910	0	0
DIMENSIONAL U.S. TARGETED VALUE ETF	COM	25434V609	350,018	6,748	SH		SOLE	NONE	6,748	0	0
COLGATE PALMOLIVE CO COM	COM	194162103	345,656	3,562	SH		SOLE	NONE	3,562	0	0
PEPSICO INC COM	COM	713448108	332,333	2,015	SH		SOLE	NONE	2,015	0	0
REGIONS FINANCIAL CORP NEW COM	COM	7591EP100	327,173	16,326	SH		SOLE	NONE	16,326	0	0
ISHARES MSCI USA MIN VOL FACTOR ETF	COM	46429B697	321,734	3,832	SH		SOLE	NONE	3,832	0	0
ISHARES CORE MSCI EAFE ETF	COM	46432F842	316,565	4,358	SH		SOLE	NONE	4,358	0	0
VANGUARD VALUE ETF	COM	922908744	306,062	1,908	SH		SOLE	NONE	1,908	0	0
FIDELITY INTERNATIONAL INDEX	COM	315911727	297,551	5,978	SH		SOLE	NONE	5,978	0	0
FACTSET RESH SYS INC COM	COM	303075105	273,540	670	SH		SOLE	NONE	670	0	0
BIO RAD LABS INC CL A	COM	090572207	267,101	978	SH		SOLE	NONE	978	0	0
ISHARES CORE MSCI EMERGING MARKETS ETF	COM	46434G103	257,746	4,815	SH		SOLE	NONE	4,815	0	0
WHIRLPOOL CORP COM	COM	963320106	254,478	2,490	SH		SOLE	NONE	2,490	0	0
METLIFE INC PFD A FLT RATE	COM	59156R504	245,000	10,000	SH		SOLE	NONE	10,000	0	0
CF INDS HLDGS INC COM	COM	125269100	243,854	3,290	SH		SOLE	NONE	3,290	0	0
VISA INC COM CL A	COM	92826C839	221,958	845	SH		SOLE	NONE	845	0	0
ABBOTT LABS COM	COM	002824100	219,873	2,116	SH		SOLE	NONE	2,116	0	0
DIMENSIONAL US MARKETWIDE VALUE ETF	COM	25434V724	217,437	5,537	SH		SOLE	NONE	5,537	0	0
DIMENSIONAL U.S. EQUITY ETF	COM	25434V401	198,324	3,370	SH		SOLE	NONE	3,370	0	0
GE VERNOVA INC COM	COM	36828A101	197,751	1,153	SH		SOLE	NONE	1,153	0	0
VANGUARD HEALTH CARE ADM	COM	921908885	191,487	2,063	SH		SOLE	NONE	2,063	0	0
BAXTER INTL INC COM	COM	071813109	189,979	5,679	SH		SOLE	NONE	5,679	0	0
BROADSTONE NET LEASE INC COM	COM	11135E203	188,916	11,904	SH		SOLE	NONE	11,904	0	0
SCHWAB S&P 500 INDEX	COM	808509855	183,791	2,181	SH		SOLE	NONE	2,181	0	0
RTX CORPORATION COM	COM	75513E101	181,392	1,806	SH		SOLE	NONE	1,806	0	0
LOCKHEED MARTIN CORP COM	COM	539830109	176,096	377	SH		SOLE	NONE	377	0	0
RPM INTL INC COM	COM	749685103	173,239	1,608	SH		SOLE	NONE	1,608	0	0
COMMERCE BANCSHARES INC COM	COM	200525103	172,694	3,096	SH		SOLE	NONE	3,096	0	0
AMCOR PLC ORD	COM	G0250X107	169,057	17,286	SH		SOLE	NONE	17,286	0	0
WALGREENS BOOTS ALLIANCE INC COM	COM	931427108	163,782	13,541	SH		SOLE	NONE	13,541	0	0
F5 INC COM	COM	315616102	163,618	950	SH		SOLE	NONE	950	0	0
CORNING INC COM	COM	219350105	161,616	4,160	SH		SOLE	NONE	4,160	0	0
VANGUARD FTSE DEVELOPED MARKETS ETF	COM	921943858	158,835	3,214	SH		SOLE	NONE	3,214	0	0
MUELLER INDS INC COM	COM	624756102	156,585	2,750	SH		SOLE	NONE	2,750	0	0
SIMON PPTY GROUP INC NEW COM	COM	828806109	151,800	1,000	SH		SOLE	NONE	1,000	0	0
NORFOLK SOUTHN CORP COM	COM	655844108	145,130	676	SH		SOLE	NONE	676	0	0
CATERPILLAR INC COM	COM	149123101	143,666	431	SH		SOLE	NONE	431	0	0
SCHWAB CHARLES CORP COM	COM	808513105	135,221	1,835	SH		SOLE	NONE	1,835	0	0
MANULIFE FINL CORP COM	COM	56501R106	134,777	5,063	SH		SOLE	NONE	5,063	0	0
ISHARES CORE DIVIDEND GROWTH ETF	COM	46434V621	131,350	2,280	SH		SOLE	NONE	2,280	0	0
NORDSTROM INC COM	COM	655664100	129,442	6,100	SH		SOLE	NONE	6,100	0	0
THERMO FISHER SCIENTIFIC INC COM	COM	883556102	129,402	234	SH		SOLE	NONE	234	0	0
DIMENSIONAL U.S. CORE EQUITY 2 ETF	COM	25434V708	125,058	3,879	SH		SOLE	NONE	3,879	0	0
UNITEDHEALTH GROUP INC COM	COM	91324P102	124,768	245	SH		SOLE	NONE	245	0	0
REGENERON PHARMACEUTICALS COM	COM	75886F107	121,919	116	SH		SOLE	NONE	116	0	0
AVIENT CORPORATION COM	COM	05368V106	119,819	2,745	SH		SOLE	NONE	2,745	0	0
MASTERCARD INCORPORATED CL A	COM	57636Q104	119,113	270	SH		SOLE	NONE	270	0	0
VANGUARD S&P 500 ETF	COM	922908363	117,614	235	SH		SOLE	NONE	235	0	0
PROSHARES S&P 500 DIVIDEND ARISTOCRATS ETF	COM	74348A467	117,086	1,218	SH		SOLE	NONE	1,218	0	0
AT&T INC COM	COM	00206R102	113,998	5,965	SH		SOLE	NONE	5,965	0	0
ROPER TECHNOLOGIES INC COM	COM	776696106	113,859	202	SH		SOLE	NONE	202	0	0
ROYAL BK CDA COM	COM	780087102	110,847	1,042	SH		SOLE	NONE	1,042	0	0
CRYO-CELL INTL INC COM	COM	228895108	109,835	14,433	SH		SOLE	NONE	14,433	0	0
SCOTTS MIRACLE-GRO CO CL A	COM	810186106	109,495	1,683	SH		SOLE	NONE	1,683	0	0
TRACTOR SUPPLY CO COM	COM	892356106	109,350	405	SH		SOLE	NONE	405	0	0
MARTIN MARIETTA MATLS INC COM	COM	573284106	108,360	200	SH		SOLE	NONE	200	0	0
CISCO SYS INC COM	COM	17275R102	108,275	2,279	SH		SOLE	NONE	2,279	0	0
PALO ALTO NETWORKS INC COM	COM	697435105	101,703	300	SH		SOLE	NONE	300	0	0
DTE ENERGY CO COM	COM	233331107	101,241	912	SH		SOLE	NONE	912	0	0
GE HEALTHCARE TECHNOLOGIES INC COMMON STOCK	COM	36266G107	100,923	1,295	SH		SOLE	NONE	1,295	0	0
BANK NEW YORK MELLON CORP COM	COM	064058100	100,495	1,678	SH		SOLE	NONE	1,678	0	0