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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SHEILA VAN ENGEN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>283338</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>987637</AllOtherContributionsAmt>
      <NoncashContributionsAmt>169307</NoncashContributionsAmt>
      <TotalContributionsAmt>987637</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>210550</TotalRevenueColumnAmt>
        <ExclusionAmt>210550</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>78936</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>0</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>78936</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>78936</TotalRevenueColumnAmt>
        <ExclusionAmt>78936</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>81329</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>26903</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>54426</TotalRevenueColumnAmt>
        <ExclusionAmt>54426</ExclusionAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1331549</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>0</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>343912</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>529875</TotalAmt>
        <ProgramServicesAmt>529875</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>37161</TotalAmt>
        <ManagementAndGeneralAmt>37161</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <OtherExpensesGrp>
        <Desc>CAREER AND TECHNICAL</Desc>
        <TotalAmt>169306</TotalAmt>
        <ProgramServicesAmt>169306</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>ADMINISTRATION</Desc>
        <TotalAmt>19489</TotalAmt>
        <ManagementAndGeneralAmt>19489</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>755831</TotalAmt>
        <ProgramServicesAmt>699181</ProgramServicesAmt>
        <ManagementAndGeneralAmt>56650</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>720134</BOYAmt>
        <EOYAmt>942529</EOYAmt>
      </CashNonInterestBearingGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>502159</BOYAmt>
        <EOYAmt>373533</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>6843580</BOYAmt>
        <EOYAmt>7680550</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>8065873</BOYAmt>
        <EOYAmt>8996612</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>6468</BOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>6468</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>3201036</BOYAmt>
        <EOYAmt>3396140</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>4858369</BOYAmt>
        <EOYAmt>5600472</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>8059405</BOYAmt>
        <EOYAmt>8996612</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>8065873</BOYAmt>
        <EOYAmt>8996612</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>575718</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>361489</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <ConsolidatedBasisFinclStmtInd>X</ConsolidatedBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>1</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>1</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>479999</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>791178</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>846957</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1045819</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>987637</CurrentTaxYearAmt>
        <TotalAmt>4151590</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>479999</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>791178</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>846957</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1045819</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>987637</CurrentTaxYearAmt>
        <TotalAmt>4151590</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>98532</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>4053058</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>145688</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>164036</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>129369</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>185945</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>210550</CurrentTaxYearAmt>
        <TotalAmt>835588</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>50867</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>44222</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>71094</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>80300</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>81328</CurrentTaxYearAmt>
        <TotalAmt>327811</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>5314989</TotalSupportAmt>
      <PublicSupportCY170Pct>0.76260</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.73880</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10 - OTHER INCOME DETAIL</FormAndLineReferenceDesc>
        <ExplanationTxt>GROSS INCOME FROM FUNDRAISING EVENTS $388,494</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <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>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>4858369</BeginningYearBalanceAmt>
        <ContributionsAmt>770251</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>330338</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>358486</OtherExpendituresAmt>
        <EndYearBalanceAmt>5600472</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>5171821</BeginningYearBalanceAmt>
        <ContributionsAmt>724404</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-583406</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>454450</OtherExpendituresAmt>
        <EndYearBalanceAmt>4858369</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3914485</BeginningYearBalanceAmt>
        <ContributionsAmt>509592</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>894250</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>146506</OtherExpendituresAmt>
        <EndYearBalanceAmt>5171821</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3911983</BeginningYearBalanceAmt>
        <ContributionsAmt>468256</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>88695</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>-554449</OtherExpendituresAmt>
        <EndYearBalanceAmt>3914485</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3945910</BeginningYearBalanceAmt>
        <ContributionsAmt>299314</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>132481</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>-465722</OtherExpendituresAmt>
        <EndYearBalanceAmt>3911983</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <PrmnntEndowmentBalanceEOYPct>0.09310</PrmnntEndowmentBalanceEOYPct>
      <TermEndowmentBalanceEOYPct>0.90690</TermEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 4 - INTENDED USES FOR ENDOWMENT FUNDS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ENDOWMENT FUNDS INTENDED USE ARE FOR SCHOLARSHIPS THAT ARE PROVIDED TO STUDENTS ATTENDING NORTHWEST IOWA COMMUNITY COLLEGE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>70858</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>70858</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>22750</OtherDirectExpensesEvent1Amt>
        <Event2Nm>RED WHITES AND WOMEN</Event2Nm>
        <GrossReceiptsEvent2Amt>10470</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>10470</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>4152</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>81328</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>81328</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>26902</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>26902</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>54426</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>NORTHWEST IOWA COMMUNITY COLLEGE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>603 W PARK STREET</AddressLine1Txt>
          <CityNm>SHELDON</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51201</ZIPCd>
        </USAddress>
        <RecipientEIN>420926341</RecipientEIN>
        <IRCSectionDesc>501(C) 3</IRCSectionDesc>
        <CashGrantAmt>529875</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <ValuationMethodUsedDesc>CASH</ValuationMethodUsedDesc>
        <PurposeOfGrantTxt>SCHOLARSHIPS</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SCHOLARSHIP MONEY GIVEN BY THE FOUNDATION TO NORTHWEST IOWA COMMUNITY COLLEGE IS ALL USED FOR SCHOLARSHIP PURPOSES. NORTHWEST IOWA COMMUNITY COLLEGE MAINTAINS SCHOLARSHIP INFORMATION IN THEIR SOFTWARE SYSTEM. THE FOUNDATION MONITORS THE USE OF GRANT FUNDS VIA NORTHWEST IOWA COMMUNITY COLLEGE'S SCHOLARSHIP REVIEW PROCESSES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOHN HARTOG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>197348</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>197348</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleM documentId="RetDoc1042900001">
      <ClothingAndHouseholdGoodsGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <NoncashContributionsRptF990Amt>500</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </ClothingAndHouseholdGoodsGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>EQUIPMENT</Desc>
        <ContributionCnt>7</ContributionCnt>
        <NoncashContributionsRptF990Amt>163912</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <OtherNonCashContriTableGrp>
        <NonCashCheckboxInd>X</NonCashCheckboxInd>
        <Desc>CONSTRUCTION MATERIALS</Desc>
        <ContributionCnt>4</ContributionCnt>
        <NoncashContributionsRptF990Amt>4895</NoncashContributionsRptF990Amt>
        <MethodOfDeterminingRevenuesTxt>FAIR MARKET VALUE</MethodOfDeterminingRevenuesTxt>
      </OtherNonCashContriTableGrp>
      <AnyPropertyThatMustBeHeldInd>0</AnyPropertyThatMustBeHeldInd>
      <ReviewProcessUnusualNCGiftsInd>0</ReviewProcessUnusualNCGiftsInd>
      <ThirdPartiesUsedInd>0</ThirdPartiesUsedInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, COLUMN (B):</FormAndLineReferenceDesc>
        <ExplanationTxt>NUMBERS IN COLUMN B ARE NUMBERS OF CONTRIBUTIONS</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleM>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS ONLY TO THE EXTENT THAT THEY ARE VOTING MEMBERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VOTING MEMBERS OF THE BOARD OF DIRECTORS ELECT ANY NEW MEMBERS AND THE OFFICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 WAS REVIEWED WITH THE BOARD OF DIRECTORS PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>POLICY REVIEWED ANNUALLY WITH EMPLOYEES, BOARD MEMBERS, AND VOLUNTEERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE AT THE FOUNDATION UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>NO CHANGES FROM PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>NORTHWEST IOWA COMMUNITY COLLEGE</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>603 W PARK STREET</AddressLine1Txt>
          <CityNm>SHELDON</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50201</ZIPCd>
        </USAddress>
        <EIN>420926341</EIN>
        <PrimaryActivitiesTxt>COLLEGE</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>1</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>NORTHWEST IA COMMUNITY COLLEGE</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>283338</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>NORTHWEST IA COMMUNITY COLLEGE</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>R</TransactionTypeTxt>
        <InvolvedAmt>529875</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>ACTUAL COST</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
