<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-04-30T17:28:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421104473</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MHCS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1601 W LAKES PKWY STE 300</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50266</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>421476116</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IOWA COUNCIL OF FOUNDATIONS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IOWA</BusinessNameControlTxt>
      <PhoneNum>5159891188</PhoneNum>
      <USAddress>
        <AddressLine1Txt>6919 VISTA DRIVE</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>502669309</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MATT MENDENHALL</PersonNm>
      <PersonTitleTxt>CHAIR</PersonTitleTxt>
      <PhoneNum>0051598911</PhoneNum>
      <SignatureDt>2024-04-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MATT</PersonFirstNm>
        <PersonLastNm>MENDENHALL</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>ALEXANDRA KAFER CPA</PreparerPersonNm>
      <PTIN>P02066016</PTIN>
      <PhoneNum>5152883279</PhoneNum>
      <PreparationDt>2024-04-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="8">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc7">
      <PrincipalOfficerNm>KARI MCCANN BOUTELL</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>6919 VISTA DRIVE</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>502669309</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>580353</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.IOWACOUNCILOFFOUNDATIONS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1998</FormationYr>
      <LegalDomicileStateCd>IA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO STRENGTHEN AND GROW PHILANTHROPY IN IOWA</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>6</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>6</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>19</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>452801</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>529609</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>43632</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>45632</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>139</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>1037</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>4975</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>4075</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>501547</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>580353</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>82788</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>115891</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>129498</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>160144</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>243831</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>220006</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>456117</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>496041</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>45430</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>84312</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>248326</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>333355</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>10024</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>10741</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>238302</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>322614</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO STRENGTHEN AND PROMOTE ORGANIZED PHILANTHROPY IN THE STATE OF IOWA; TO ASSIST AND EDUCATE ITS MEMBERSHIP IN ORDER TO PROMOTE AND FACILITATE EFFECTIVE PHILANTHROPIC GRANTMAKING; AND TO PROVIDE A FORUM FOR THE EXCHANGE OF INFORMATION ON PHILANTHROPIC PROGRAMS AND ISSUES.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>390564</ExpenseAmt>
      <GrantAmt>115891</GrantAmt>
      <RevenueAmt>45632</RevenueAmt>
      <Desc>TO STRENGTHEN PHILANTHROPY IN IOWA BY ASSISTING, EDUCATING, AND PROVIDING A FORUM FOR THE EXCHANGE OF INFORMATION AMONG GRANTMAKERS. THIS IS ACCOMPLISHED THROUGH A VARIETY OF PROGRAMMING AND SERVICES INCLUDING QUARTERLY MEMBERSHIP MEETINGS/WORKSHOPS, ACCESS TO NATIONALLY-KNOWN EXPERTS IN THE PHILANTHROPIC SECTOR, WEBINARS, TRAININGS, ONLINE PORTAL, CONFERENCES/SPECIAL EVENTS, TOOLS, PUBLICATIONS, AND RESEARCH. IN FY 2023, THE ICOF PROVIDED PROGRAMMING FOR 863 PROGRAM REGISTRANTS. THE ICOF CONTINUED TO CONVENE AND SUPPORT THE CAMPAIGN FOR GRADE-LEVEL READING, REGIONAL MEMBERSHIP MEETINGS, AND A STATEWIDE CONFERENCE FOR COMMUNITY FOUNDATION LEADERS.</Desc>
      <TotalProgramServiceExpensesAmt>390564</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc8">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc4">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc4">true</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc4">false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc5">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc5">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc5">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc5">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc5">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc5">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc5">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc5">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc5">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc5">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc5">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc5">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc5">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc6">true</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc6">false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>9</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>6</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>6</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>DIVERSIFIED MANAGEMENT SERVICES</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>5152828192</PhoneNum>
        <USAddress>
          <AddressLine1Txt>6919 VISTA DRIVE</AddressLine1Txt>
          <CityNm>WEST DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50266</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>KARI MCCANN BOUTELL</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>101177</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>9336</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROB BARRON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MATT MENDENHALL</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NICOLE BRUA-BEHRENS</PersonNm>
        <TitleTxt>VICE CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KAYE ENGLIN</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BETH JONES</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KARLA TWEDT-BALL</PersonNm>
        <TitleTxt>PAST CHAIR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GINA ROONEY LEFT APRIL 2023</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>101177</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>9336</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>417411</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>112198</AllOtherContributionsAmt>
      <TotalContributionsAmt>529609</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>39798</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>39798</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP MEETING REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>5834</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5834</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>45632</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>1037</TotalRevenueColumnAmt>
        <ExclusionAmt>1037</ExclusionAmt>
      </InvestmentIncomeGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>4075</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4075</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>4075</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>580353</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>49707</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>1037</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>115891</TotalAmt>
        <ProgramServicesAmt>115891</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>122273</TotalAmt>
        <ProgramServicesAmt>91584</ProgramServicesAmt>
        <ManagementAndGeneralAmt>30689</ManagementAndGeneralAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>26446</TotalAmt>
        <ProgramServicesAmt>19834</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6612</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>749</TotalAmt>
        <ProgramServicesAmt>562</ProgramServicesAmt>
        <ManagementAndGeneralAmt>187</ManagementAndGeneralAmt>
      </PensionPlanContributionsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>10676</TotalAmt>
        <ProgramServicesAmt>8007</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2669</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>15865</TotalAmt>
        <ProgramServicesAmt>2951</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12914</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>484</TotalAmt>
        <ProgramServicesAmt>484</ProgramServicesAmt>
      </FeesForServicesLobbyingGrp>
      <AdvertisingGrp>
        <TotalAmt>78178</TotalAmt>
        <ProgramServicesAmt>70360</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7818</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>11175</TotalAmt>
        <ProgramServicesAmt>9973</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1202</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>3280</TotalAmt>
        <ProgramServicesAmt>2460</ProgramServicesAmt>
        <ManagementAndGeneralAmt>820</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>38434</TotalAmt>
        <ProgramServicesAmt>3843</ProgramServicesAmt>
        <ManagementAndGeneralAmt>34591</ManagementAndGeneralAmt>
      </TravelGrp>
      <InsuranceGrp>
        <TotalAmt>4528</TotalAmt>
        <ProgramServicesAmt>226</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4302</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TRAINING</Desc>
        <TotalAmt>63980</TotalAmt>
        <ProgramServicesAmt>63980</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
        <TotalAmt>3776</TotalAmt>
        <ProgramServicesAmt>378</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3398</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>306</TotalAmt>
        <ProgramServicesAmt>31</ProgramServicesAmt>
        <ManagementAndGeneralAmt>275</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>496041</TotalAmt>
        <ProgramServicesAmt>390564</ProgramServicesAmt>
        <ManagementAndGeneralAmt>105477</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>28023</BOYAmt>
        <EOYAmt>39299</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>217683</BOYAmt>
        <EOYAmt>292559</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>2620</BOYAmt>
        <EOYAmt>1497</EOYAmt>
      </AccountsReceivableGrp>
      <LandBldgEquipCostOrOtherBssAmt>3203</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>3203</LandBldgEquipAccumDeprecAmt>
      <TotalAssetsGrp>
        <BOYAmt>248326</BOYAmt>
        <EOYAmt>333355</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>10024</BOYAmt>
        <EOYAmt>10741</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>10024</BOYAmt>
        <EOYAmt>10741</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>164124</BOYAmt>
        <EOYAmt>207301</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>74178</BOYAmt>
        <EOYAmt>115313</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>238302</BOYAmt>
        <EOYAmt>322614</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>248326</BOYAmt>
        <EOYAmt>333355</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>84312</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc8">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>451890</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>362412</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>383621</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>452801</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>529609</CurrentTaxYearAmt>
        <TotalAmt>2180333</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>642</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>900</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>32707</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>48607</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>49707</CurrentTaxYearAmt>
        <TotalAmt>132563</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>452532</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>363312</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>416328</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>501408</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>579316</CurrentTaxYearAmt>
        <TotalAmt>2312896</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>2312896</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>530</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>602</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>139</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1037</CurrentTaxYearAmt>
        <TotalAmt>2398</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>530</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>602</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>139</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1037</CurrentTaxYearAmt>
        <TotalAmt>2398</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>453062</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>363914</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>416418</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>501547</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>580353</CurrentTaxYearAmt>
        <TotalAmt>2315294</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99900</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99920</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc4">
      <TotalDirectLobbyingGrp>
        <FilingOrganizationsTotalAmt>484</FilingOrganizationsTotalAmt>
      </TotalDirectLobbyingGrp>
      <TotalLobbyingExpendGrp>
        <FilingOrganizationsTotalAmt>484</FilingOrganizationsTotalAmt>
      </TotalLobbyingExpendGrp>
      <OtherExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>390080</FilingOrganizationsTotalAmt>
      </OtherExemptPurposeExpendGrp>
      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>390564</FilingOrganizationsTotalAmt>
      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>78113</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>19528</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus2Amt>80181</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>75178</CurrentYearMinus1Amt>
        <CurrentYearAmt>78113</CurrentYearAmt>
        <TotalAmt>233472</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>350208</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus2Amt>1238</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>284</CurrentYearMinus1Amt>
        <CurrentYearAmt>484</CurrentYearAmt>
        <TotalAmt>2006</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus2Amt>20045</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>18795</CurrentYearMinus1Amt>
        <CurrentYearAmt>19528</CurrentYearAmt>
        <TotalAmt>58368</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>87552</GrassrootsCeilingAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION FILED FORM 5768 FOR THE 501(H) ELECTION DURING FISCAL YEAR 2021. THE ELECTION IS EFFECTIVE FOR THE TAX YEAR ENDING JUNE 30, 2021 AND ALL SUBSEQUENT TAX YEARS UNTIL REVOKED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc5">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>3203</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>3203</DepreciationAmt>
      </EquipmentGrp>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc6">
      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COMMUNITY FOUNDATION OF GREATER DUB</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>700 LOCUST ST STE 195</AddressLine1Txt>
          <CityNm>DUBUQUE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52001</ZIPCd>
        </USAddress>
        <RecipientEIN>421526614</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>17727</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COMMUNITY FOUNDATION OF GREATER DM</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1915 GRAND AVE</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50309</ZIPCd>
        </USAddress>
        <RecipientEIN>426139033</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>49750</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>COMMUNITY FOUNDATION OF NE IOWA</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>3117 GREENHILL CIRCLE</AddressLine1Txt>
          <CityNm>CEDAR FALLS</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50613</ZIPCd>
        </USAddress>
        <RecipientEIN>426060414</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>OMAHA COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1120 S 101ST STREET SUITE 320</AddressLine1Txt>
          <CityNm>OMAHA</CityNm>
          <StateAbbreviationCd>NE</StateAbbreviationCd>
          <ZIPCd>68124</ZIPCd>
        </USAddress>
        <RecipientEIN>470645958</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>WATERLOO COMMUNITY FOUNDATION</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>425 CEDAR STREET 320</AddressLine1Txt>
          <CityNm>WATERLOO</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50704</ZIPCd>
        </USAddress>
        <RecipientEIN>473373953</RecipientEIN>
        <IRCSectionDesc>501C3</IRCSectionDesc>
        <CashGrantAmt>6450</CashGrantAmt>
        <PurposeOfGrantTxt>GENERAL SUPPORT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>5</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE TERMS OF GRANT AGREEMENT IS REQUIRED TO BE SIGNED BY EACH GRANTEE, OR IS NOTED IN THE LETTER WITH THE CONTRIBUTION AS TO GRANT REQUIREMENTS AGREED UPON ONCE FUNDS ARE DEPOSITED BY THE GRANTEE. GRANTEES ARE REQUIRED TO REPORT BACK LISTING WHAT WAS DONE WITH THE MONEY AND THE GOALS THAT WERE ACCOMPLISHED USING THE FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>TO STRENGTHEN AND PROMOTE ORGANIZED PHILANTHROPY IN THE STATE OF IOWA; TO ASSIST AND EDUCATE ITS MEMBERSHIP IN ORDER TO PROMOTE AND FACILITATE EFFECTIVE PHILANTHROPIC GRANTMAKING; AND TO PROVIDE A FORUM FOR THE EXCHANGE OF INFORMATION ON PHILANTHROPIC PROGRAMS AND ISSUES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTING SERVICES OF THE ORGANIZATION ARE PROVIDED BY DIVERSIFIED MANAGEMENT SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP SHALL CONSIST OF ANY CHARITABLE FOUNDATION OR TRUST, THE PRINCIPAL FUNCTION OF WHICH IS THE MAKING OF CHARITABLE GRANTS AND WHICH EITHER HAS ITS PRINCIPAL OFFICE IN THE STATE OF IOWA OR MAKES GRANTS FOR CHARITABLE PURPOSES WITHIN THE STATE. ALSO ELIGIBLE FOR MEMBERSHIP ARE BANKS EXCERCISING TRUST FUNCTIONS, TRUST COMPANIES WHICH ADMINISTER CHARITABLE GIVING PROGRAMS OR FOUNDATIONS AND CORPORATIONS HAVING CHARITABLE GRANTMAKING PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBER ORGANIZATIONS ELECT BOARD MEMBERS, WHO ARE ASSOCIATED WITH A MEMBER OF THE ORGANIZATION, AT THE ANNUAL MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT FORM 990 WAS RECEIVED AND REVIEWED BY THE BOARD OF DIRECTORS PRIOR TO FORM 990 BEING FILED WITH THE FEDERAL GOVERNMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY BOARD OR STAFF MEMBER MUST DISCLOSE ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THOSE CONSIDERING THE PROPOSED ACTION. AFTER A DISCLOSURE IS MADE, THE INDIVIDUAL DISCLOSING A CONFLICT SHOULD LEAVE THE MEETING WHILE THE REMAINING BOARD MEMBERS DETERMINE IF THERE IS AN ACTUAL CONFLICT OF INTEREST. THIS WILL BE DONE BY A FORMAL VOTE OF THOSE IN ATTENDANCE. EACH INTERESTED PERSON OF THE BOARD SHALL SIGN ON AN ANNUAL BASIS A STATEMENT WHICH AFFIRMS THAT THEY HAVE RECEIVED A COPY OF THE CONFLICT OF INTEREST POLICY, THEY HAVE READ AND UNDERSTOOD THE POLICY, THEY HAVE AGREED TO COMPLY WITH THE POLICY AND THEY UNDERSTAND THAT THE ICOF IS A CHARITABLE ORGANIZATION THAT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>WHEN DETERMINING THE PRESIDENTS COMPENSATION, THE FULL BOARD LED BY THE BOARD CHAIR, WHO ARE INDEPENDENT, CONSIDER JOB REQUIREMENTS AND RESPONSIBILITIES, COMPARISONS WITH PEER ORGANIZATIONS NATIONALLY AND REGIONALLY, AND THE ICOF'S FINANCIAL CAPACITY. SALARY RANGES AND BENEFITS ARE REVIEWED PERIODICALLY AND ADJUSTMENTS MAY BE MADE ACCORDING TO MARKET CHANGES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE IOWA COUNCIL OF FOUNDATIONS' GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST OR AVAILABLE ON THE GUIDESTAR WEBSITE. THESE DOCUMENTS ARE AVAILABLE FOR THE SAME PERIOD OF TIME AS DESCRIBED IN INTERNAL REVENUE CODE SECTION 6104(D) FOR OTHER PUBLIC DISCLOSURE DOCUMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <AveragingAttachment documentId="RetDoc2">
      <ExplanationTxt>THE ORGANIZATION FILED FORM 5768 FOR THE 501(H) ELECTION DURING FISCAL YEAR 2021. THE ELECTION IS EFFECTIVE FOR THE TAX YEAR ENDING JUNE 30, 2021 AND ALL SUBSEQUENT TAX YEARS UNTIL REVOKED.</ExplanationTxt>
    </AveragingAttachment>
  </ReturnData>
</Return>
