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        <BOYAmt>45786</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <EOYAmt>17535</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>96745</BOYAmt>
        <EOYAmt>183937</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
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        <BOYAmt>341509</BOYAmt>
        <EOYAmt>397873</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>122</BOYAmt>
        <EOYAmt>122</EOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>341631</BOYAmt>
        <EOYAmt>397995</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>438376</BOYAmt>
        <EOYAmt>581932</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>53037</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>3327</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
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      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>27856</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>72940</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>44049</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>65889</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>62965</CurrentTaxYearAmt>
        <TotalAmt>273699</TotalAmt>
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      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>240243</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>378461</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>383918</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>427144</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>459757</CurrentTaxYearAmt>
        <TotalAmt>1889523</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>16880</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>26410</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>31495</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>32500</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>16150</CurrentTaxYearAmt>
        <TotalAmt>123435</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>284979</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>477811</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>459462</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>525533</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>538872</CurrentTaxYearAmt>
        <TotalAmt>2286657</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus3YearsAmt>35000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5000</CurrentTaxYearAmt>
        <TotalAmt>80000</TotalAmt>
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      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearAmt>2836</CurrentTaxYearAmt>
        <TotalAmt>2836</TotalAmt>
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      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus3YearsAmt>35000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>20000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>20000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7836</CurrentTaxYearAmt>
        <TotalAmt>82836</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>2203821</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearAmt>2563</CurrentTaxYearAmt>
        <TotalAmt>2563</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearAmt>2563</CurrentTaxYearAmt>
        <TotalAmt>2563</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>284979</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>477811</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>459462</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>525533</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>541435</CurrentTaxYearAmt>
        <TotalAmt>2289220</TotalAmt>
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      <PublicSupportPY509Pct>0.96060</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00110</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <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">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>DUE TO SECTION</Desc>
        <Amt>17535</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>17535</TotalLiabilityAmt>
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    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>BURKHART SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>4</RecipientCnt>
        <CashGrantAmt>6000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>CAREER ADVANCEMENT SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>1000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>MAX SHIELDS SCHOLARSHIP</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>2000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>WOMENS FAIRWAY SCHOLARASHIP</GrantTypeTxt>
        <RecipientCnt>1</RecipientCnt>
        <CashGrantAmt>1000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MONITORS THE USE OF SCHOLARSHIP FUNDS THAT ARE PAID DIRECTLY TO THE RECIPIENT BY REQUIRING THAT THE UNIVERSITY PROVIDES VERIFICATION OF FULL-TIME ENROLLMENT DURING THE ACADEMIC TERM. THE SCHOLARSHIPS FUND ARE NOT RELEASED TO THE RECIPIENT(S) UNTIL THE UNIVERSITY CONFIRMS THAT THE RECEIPENT MEETS THE REQUIREMENTS. EACH APPLICANT IS REQUIRED TO SUBMIT THE FOLLOWING WHEN APPLYING FOR THE SCHOLARSHIP: 1. HIGH SCHOOL TRANSCRIPT OF WORK COMPLETED AND DESCRIPTION OF ANY POST-SECONDARY ACADEMIC ACHIEVEMENT. 2. TWO RECOMMENDATIONS MAY BE FROM A HIGH SCHOOL ADMINISTRATOR OR TEACHER, A PGA PROFESSIONAL OR OTHER NON-FAMILY CONNECTIONS. 3. APPLICANT MUST INCLUDE A SELF-STATEMENT CONCERNING HIS/HER INTEREST IN GOLF, OTHER ACTIVITIES AND AWARDS, HIS/HER EDUCATIONAL AND VOCATIONAL PLANS/CAREER GOALS AND FINANCIAL NEED. 4. APPLICANT IS REQUESTED TO SEND A LIST OF OTHER SCHOLARSHIP THEY HAVE APPLIED FOR AND THOSE THAT THEY HAVE RECEIVED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <IdemnificationGrossUpPmtsInd>X</IdemnificationGrossUpPmtsInd>
      <WrittenPolicyRefTAndEExpnssInd>0</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
      <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>GREG MASON</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>126118</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>3540</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>23346</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>153004</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>RELIED ON THE PGA OF AMERICA, IOWA SECTION TO IDENTIFY AND IMPLEMENT THE METHODOLOGIES USED FOR ESTABLISHING COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 IS EMAILED TO THE IOWA PGA FOUNDATION BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS ADDRESSED EACH YEAR DURING OUR ANNUAL MEETING AND BOARD MEMBERS ARE ASKED TO PROVIDE ANY INTERESTS THAT COULD GIVE RISE TO CONFLICTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE DOCUMENTS WILL BE POSTED ON THE IOWA PGA FOUNDATION WEB SITE AT WWW.IOWAPGAFOUNDATION.ORG</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>EMAILED TO THOSE WHO REQUEST THE DOCUMENTS. A SUMMARY PROVIDED AT EACH IOWA PGA FOUNDATION BOARD MEETING AND EMAILED UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>PGA OF AMERICA IOWA SECTION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>3184 HIGHWAY 22</AddressLine1Txt>
          <CityNm>RIVERSIDE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52327</ZIPCd>
        </USAddress>
        <EIN>510137250</EIN>
        <PrimaryActivitiesTxt>GOLF ASSOCIATION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(6)</ExemptCodeSectionTxt>
        <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>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>1</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>PGA OF AMERICA IOWA SECTION</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>O</TransactionTypeTxt>
        <InvolvedAmt>112000</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>WAGES AND RELATED BENEFITS</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>