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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A CONTRACT WITH DIVERSIFIED MANAGEMENT SERVICES, INC. FOR MANAGEMENT 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. FOR CALENDAR YEAR 2022, KEVIN'S PORTION OF COMPENSATION AND BENEFITS FROM DIVERSIFIED MANAGEMENT SERVICES, INC. THAT RELATED TO HIS SERVICES FOR IOWA PODIATRIC MEDICAL SOCIETY TOTALED 23,072.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP CATEGORIES ARE: ACTIVE MEMBERS - A DOCTOR OF PODIATRIC MEDICINE (DPM) THAT IS LICENSED TO PRACTICE IN IOWA AND THAT IS IN GOOD STANDING. ACTIVE MEMBERS SHALL BE ELIGIBLE FOR ADMISSION TO ANY SCIENTIFIC SESSION AND SUCH OTHER SERVICES AS ARE PROVIDED BY THIS SOCIETY AND SHALL BE ELIGIBLE FOR ELECTION OR APPOINTMENT TO ANY OFFICE, COMMITTEE, COUNCIL, BOARD, OR SIMILAR POSITION IN THE SOCIETY AS OTHERWISE PROVIDED. HONORARY MEMBERS - AN INDIVIDUAL RECOMMENDED BY THE IPMS BOARD OF DIRECTORS, WHO DOES NOT HOLD A DPM DEGREE, WHO HAS MADE OUTSTANDING CONTRIBUTIONS TO THE ADVANCEMENT OF THE ART AND SCIENCE OF PODIATRIC MEDICINE OR WHO HAS PERFORMED A DISTINGUISHED SERVICE TO THE PROFESSION, AND WHO HAS BEEN ELECTED BY A TWO-THIRDS VOTE OF THE MEMBERS PRESENT AND VOTING AT AN IPMS REGULAR MEETING. HONORARY MEMBERS SHALL NOT HAVE THE RIGHT TO VOTE OR HOLD OFFICE IN THIS SOCIETY AND SHALL BE EXEMPT FROM ALL DUES AND ASSESSMENTS. HONORARY MEMBERS SHALL BE ELIGIBLE FOR ADMISSION TO ANY SCIENTIFIC SESSION AND OTHER SUCH SERVICES AS ARE PROVIDED BY THIS SOCIETY. AFFILIATE MEMBERS - A DOCTOR OF PODIATRIC MEDICINE, DOCTOR OF MEDICINE, DOCTOR OF OSTEOPATHY, DOCTOR OF DENTISTRY, OR PH.D. ENGAGED IN TEACHING OR RESEARCH WORK OR HOLDING A POSITION IN THE FEDERAL SERVICE OR OTHERWISE, AND ANY OTHER PERSON ENGAGED IN PODIATRIC OR MEDICAL TEACHING OR RESEARCH OR IN ANY OTHER SCIENTIFIC WORK, CONTRIBUTING TO PODIATRY OR TO THE PUBLIC HEALTH, SHALL BE ELIGIBLE FOR ELECTION TO AFFILIATE MEMBERSHIP IN THE SOCIETY. AFFILIATE MEMBERSHIP SHALL HAVE ALL THE RIGHTS AND PRIVILEGES OF ACTIVE MEMBERSHIP EXCEPT THE RIGHT TO VOTE AND TO HOLD ANY ELECTIVE OFFICE. ELECTION TO AFFILIATE MEMBERSHIP SHALL BE BY RECOMMENDATION OF THE BOARD AND A TWO-THIRDS APPROVAL OF THE MEMBERS AT A REGULAR MEETING. LIFE MEMBERS - A LIFE MEMBERSHIP MAY BE CONFERRED BY THIS SOCIETY ON AN ACTIVE MEMBER WHO MEETS ONE OF THE FOLLOWING CRITERIA: 1. A MEMBER WHO HAS COMPLETELY RETIRED AND REMAINS RETIRED FROM THE PRACTICE OF PODIATRIC MEDICINE, HAS ATTAINED THE AGE OF 65 YEARS, AND HAS BEEN A MEMBER IN GOOD STANDING FOR 15 CONSECUTIVE YEARS; OR 2. A MEMBER WHO HAS COMPLETELY RETIRED AND REMAINS RETIRED FROM THE PRACTICE OF PODIATRIC MEDICINE AND HAS BEEN A MEMBER IN GOOD STANDING FOR 25 CONSECUTIVE YEARS; OR 3. A MEMBER WHO HAS BEEN IN GOOD STANDING FOR A MINIMUM OF 50 YEARS. A LIFE MEMBER IN GOOD STANDING SHALL RECEIVE A CERTIFICATE OF LIFE MEMBERSHIP AND SHALL BE ENTITLED TO ALL PRIVILEGES OF AN ACTIVE MEMBER. RESIDENT AND POST-GRADUATE MEMBERS - MEMBERSHIP IS RESTRICTED TO PODIATRISTS WHO ARE SERVING IN RESIDENCY OR FELLOW PROGRAMS APPROVED BY THE APMA COUNCIL ON PODIATRIC MEDICAL EDUCATION, OR OTHER POST-GRADUATE PROGRAMS APPROVED BY THE SOCIETY'S BOARD. A RESIDENT, FELLOW, OR POST- GRADUATE MEMBER IN GOOD STANDING SHALL BE ELIGIBLE TO ATTEND ANY SCIENTIFIC SESSIONS AND RECEIVE SUCH OTHER SERVICES AS ARE PROVIDED BY THE SOCIETY. SENIOR MEMBER - A PODIATRIST WHO MEETS ALL OF THE REQUIREMENTS SET FORTH BELOW - 1. HAS REACHED THE AGE OF 62 OR HAS BEEN FORCED INTO CURTAILMENT BECAUSE OF ILLNESS, AND 2. IS ACTIVELY ENGAGED IN PRACTICE FOR NO MORE THAN TWENTY (20) HOURS PER WEEK, AND 3. HAS BEEN AN ACTIVE MEMBER IN GOOD STANDING FOR FIFTEEN (15) CONSECUTIVE YEARS, SHALL BE CLASSIFIED AS A SENIOR MEMBER UPON APPLICATION TO AND APPROVAL BY THE EXECUTIVE DIRECTOR OF THE IOWA PODIATRIC MEDICAL SOCIETY. A SENIOR MEMBER IN GOOD STANDING SHALL BE ENTITLED TO ALL PRIVILEGES OF AN ACTIVE MEMBER. HE SHALL BE ASSESSED ONE-HALF (1/2) OF THE ANNUAL DUES AND SPECIAL ASSESSMENTS THAT ARE PAID BY AN ACTIVE MEMBER. FACULTY MEMBER - A PODIATRIC PHYSICIAN EMPLOYED IN A FULL TIME TEACHING OR RESEARCH POSITION AT A COLLEGE OF PODIATRIC MEDICINE MAY BE CLASSIFIED AS A FACULTY MEMBER PROVIDED HE OR SHE IS A MEMBER OF THE AMERICAN PODIATRIC MEDICAL ASSOCIATION. THE DETERMINATION OF FULL TIME STATUS SHALL BE IN ACCORDANCE WITH THE RULES AND REGULATIONS OF THE COLLEGE WHERE THE POSITION IS HELD. FULL-TIME FACULTY MEMBERS WILL BE CHARGED ONE-HALF OF THE DUES CHARGED TO ACTIVE MEMBERS. STUDENT MEMBER - A STUDENT ENROLLED IN AN ACCREDITED COLLEGE OF PODIATRIC MEDICINE MAY BE INVITED TO BECOME A MEMBER OF THE IOWA PODIATRIC MEDICAL SOCIETY. STUDENT FEES WILL BE DETERMINED BY THE EXECUTIVE BOARD AND ARE DESIGNED TO COVER MINIMAL SERVICE COSTS. STUDENT MEMBERS MAY ATTEND GENERAL MEMBERSHIP MEETINGS BUT WILL NOT BE ALLOWED TO VOTE. PERMANENTLY DISABLED MEMBER - A DPM WHO IS PERMANENTLY DISABLED, WHO IS A MEMBER IN GOOD STANDING OF A COMPONENT SOCIETY OR ASSOCIATION WHERE AVAILABLE, AND FOR WHOM THE PAYMENT OF DUES MAY CONSTITUTE A HARDSHIP, MAY BE CLASSIFIED AS A PERMANENTLY DISABLED MEMBER. "PERMANENTLY DISABLED" SHALL MEAN TOTAL DISABILITY THAT CONTINUOUSLY PREVENTS THE MEMBER FROM CARRYING OUT SUBSTANTIAL AND MATERIAL PROFESSIONAL DUTIES; SUCH MEMBER MUST BE UNDER THE REGULAR CARE OF ANOTHER PHYSICIAN AND MAY NOT DERIVE ANY INCOME OR PROFIT FROM ANY ACTIVITY AS A PODIATRIST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>A NOMINATING COMMITTEE SHALL BE APPOINTED BY THE PRESIDENT OF THE EXECUTIVE BOARD AT LEAST SIXTY (60) DAYS PRIOR TO THE ANNUAL MEETING. NOMINEES SHALL BE CONTACTED FOR ACCEPTANCE AND THE NOMINATING COMMITTEE SHALL SUBMIT A SLATE OF BOARD MEMBERS TO THE REGULAR ANNUAL MEETING. THIS, HOWEVER, SHALL NOT PROHIBIT NOMINATIONS FROM THE FLOOR. ABSENT MEMBERS CANNOT BE NOMINATED UNLESS THE SECRETARY HAS PRIOR TO THE ANNUAL MEETING, IN WRITING, NOTICE OF ACCEPTANCE FROM THE NOMINEE, IF ELECTED. ALL ELECTIONS SHALL BE BY SECRET BALLOT UNLESS ONLY TWO (2) NAMES ARE SUBMITTED IN NOMINATION, WHEREUPON A VOICE VOTE OR SHOW OF HANDS MAY BE CALLED FOR BY THE PRESIDENT. A CANDIDATE MUST RECEIVE A MAJORITY OF VOTES CAST IN ORDER TO BE ELECTED. IN CASE A MAJORITY IS NOT OBTAINABLE WHERE THREE OR MORE CANDIDATES HAVE BEEN NOMINATED, A RUN-OFF VOTE SHALL BE TAKEN BETWEEN THE TWO CANDIDATES RECEIVING THE MOST VOTES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990, UPON COMPLETION, IS PRESENTED TO THE ENTIRE BOARD FOR REVIEW AND APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>A MEMBER RENDERING VOLUNTEER SERVICES TO THE IPMS MUST ACKNOWLEDGE ACTUAL AND POTENTIAL CONFLICTS OF INTEREST AND RECUSE HIM OR HERSELF FROM DISCUSSION AND ACTION ON ALL ISSUES RELEVANT TO THE ACTUAL OR POTENTIAL CONFLICT. ANY SITUATION THAT IS OR MAY BE A CONFLICT OF INTEREST MUST BE AVOIDED. TO AVOID A CONFLICT OF INTEREST ONE MUST DISCLOSE ANY RELATIONSHIP(S) THAT OTHERS MIGHT MISINTERPRET. AN INDIVIDUAL WHO IS IN A POSITION TO ACTUALLY OR POTENTIALLY INFLUENCE DECISIONS HAS A DUTY OF FULL DISCLOSURE. IF IN DOUBT ABOUT A RELATIONSHIP, IT SHOULD BE DISCLOSED. ANY POTENTIAL CONFLICTS OF INTEREST ARE REVIEWED AT THE BOARD LEVEL. THE ORGANIZATION REQUIRES ANNUAL REVIEW OF THE CONFLICT OF INTEREST POLICY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SOCIETY 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>
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          <BusinessNameLine1Txt>IOWA PODIATRIC MED SOC FOUNDATION</BusinessNameLine1Txt>
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          <AddressLine1Txt>6919 VISTA DRIVE</AddressLine1Txt>
          <CityNm>WEST DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
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        <PrimaryActivitiesTxt>SCHOLARSHI</PrimaryActivitiesTxt>
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      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
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      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
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        <FormAndLineReferenceDesc>SCHEDULE R</FormAndLineReferenceDesc>
        <ExplanationTxt>TO ENCOURAGE CONTRIBUTIONS AND TO MAKE IT EASIER TO DONATE, IPMS OFFERS TO COLLECT THE CONTRIBUTIONS ALONG WITH MEMBERSHIP DUES. ALL MONIES ARE KEPT SEPARATE AND ALL CHARITABLE CONTRIBUTIONS TO IOWA PODIATRIC MEDICAL SOCIETY FOUNDATION ARE TRANSFERRED. THERE WERE NO TRANSACTIONS DESCRIBED IN PART V WITH THE IOWA PODIATRIC MEDICAL SOCIETY FOUNDATION THAT EXCEEDED 50,000.</ExplanationTxt>
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