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      <ProceduresCorrectiveActionGrp>
        <BondReferenceCd>A</BondReferenceCd>
        <ProceduresCorrectiveActionInd>true</ProceduresCorrectiveActionInd>
      </ProceduresCorrectiveActionGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PURPOSE OF ISSUE DESCRIPTION</FormAndLineReferenceDesc>
        <ExplanationTxt>IOWA FINANCE AUTHORITY ACQUISITION OF PROPERTY FOR ADDITIONAL FACILITIES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleK>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>CHRISTIAN OPPORTUNITY CENTER (COC) PROVIDES SERVICES TO OVER 250 PEOPLE WITH DISABILITIES IN SOUTH CENTRAL IOWA. TRAINING THEM WITH THE SKILLS THEY NEED TO LIVE AND WORK IN THEIR COMMUNITIES. THEY OFFER WORK THROUGH THEIR COMMUNITY-BASED EMPLOYMENT AND SUPERVISED WORK CREWS. COC PROVIDES HOUSING WITH 24-HOUR SUPPORT STAFF, MINIMAL STAFF AND COMMUNITY BASED LIVING ARRANGEMENTS TO MEET THE NEEDS OF EACH INDIVIDUAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE PREPARED 990 IS REVIEWED AT THE MONTHLY BOARD MEETING BEFORE THE RETURN IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST POLICY IS REVIEWED FOR ANY CHANGES AND SIGNED BY EACH MEMBER OF THE BOARD OF DIRECTORS ON AN ANNUAL BASIS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ANNUALLY REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR AND TOP MANAGEMENT EMPLOYEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION INFORMS INTERESTED INDIVIDUALS THAT GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE FOR REVIEW AT THE ORGANIZATION'S OFFICE. THE FINANCIAL STATEMENTS AND BOARD MEMBER LISTING ARE ON THE ORGANIZATION'S WEBSITE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>FUNDRAISING EXPENSES 25,678 FUNDRAISING EXPENSES -25,678</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>