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      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>EMMA WEBB</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Management duties delegation Part VI line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A CONTRACT WITH DIVERSIFIED MANAGEMENT SERVICES, INC. FOR THE SERVICES, INCLUDING SUPERVISING, PLANNING AND EXECUTING THE FINANCIAL OPERATIONS AND EXEMPT FUNCTIONS OF THE ORGANIZATION. DIVERSIFIED MANAGEMENT SERVICES, INC. EMPLOYS KEVIN KRUSE, WHO IS THE EXECUTIVE DIRECTOR FOR IOWA PODIATRIC MEDICAL SOCIETY FOUNDATION. FOR CALENDAR YEAR 2022, KEVINS PORTION OF COMPENSATION AND BENEFITS FROM DIVERSIFIED MANAGEMENT SERVICES, INC. THAT RELATED TO HIS SERVICES FOR IOWA PODIATRIC MEDICAL SOCIETY FOUNDATION TOTALED $114.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOLE MEMBER OF THE CORPORATION SHALL BE THE IOWA PODIATRIC MEDICAL SOCIETY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DIRECTORS SHALL BE APPOINTED BY THE IOWA PODIATRIC MEDICAL SOCIETY AND EACH DIRECTOR SHALL HOLD OFFICE FOR ONE YEAR AND UNTIL HIS SUCCESSOR IS APPOINTED AND QUALIFIED, OR UNTIL HIS DEATH OR UNTIL HE SHALL RESIGN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990, UPON COMPLETION, IS PRESENTED TO THE ENTIRE BOARD FOR REVIEW AND APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer director etc mailing address Part VI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>EMMA WEBB, EXECUTIVE DIRECTOR, CAN BE REACHED AT 6919 VISTA DRIVE, WEST DES MOINES, IA 50265</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE IOWA PODIATRIC MEDICAL SOCIETY (IPMS) FOUNDATION BOARD OF DIRECTORS, OR ANY OF ITS COMMITTEES OR STAFF, SHALL DISCLOSE TO THE IPMS FOUNDATION ANY PERSONAL INTEREST THAT HE OR SHE MAY HAVE IN ANY MATTER PENDING BEFORE THE IPMS FOUNDATION AND SHALL REFRAIN FROM PARTICIPATION IN ANY DECISION ON SUCH MATTER. ANY POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AT THE BOARD LEVEL. THE ORGANIZATION REQUIRES ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION MAKES ALL GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. 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>
    <IRS990ScheduleR documentId="990R">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>IOWA PODIATRIC MEDICAL SOCIETY</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>6919 VISTA DRIVE</AddressLine1Txt>
          <CityNm>West Des Moines</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50266</ZIPCd>
        </USAddress>
        <EIN>420869281</EIN>
        <PrimaryActivitiesTxt>PROF MEMB</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501C6</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>