<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-15T09:41:41-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421449011</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>FINANCIAL CARE PROFESSIONALS LC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>4920 PLEASANT SUITE 1</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>502666505</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>421505368</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IOWA RESTAURANT ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>EDUCATION FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>IOWA</BusinessNameControlTxt>
      <PhoneNum>5152761454</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1504 42ND ST STE 294</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50266</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MAY SCHABEN</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5152761454</PhoneNum>
      <SignatureDt>2024-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>MAY</PersonFirstNm>
        <PersonLastNm>SCHABEN</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM TYMESON</PreparerPersonNm>
      <PTIN>P01083385</PTIN>
      <PhoneNum>5152246003</PhoneNum>
      <PreparationDt>2024-05-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>126365</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>126365</ContributionsGiftsGrantsEtcAmt>
      <TotalRevenueAmt>126365</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>99991</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>20299</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>38665</OtherExpensesTotalAmt>
      <TotalExpensesAmt>158955</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-32590</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>82843</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>50253</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>80645</BOYAmt>
        <EOYAmt>44881</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>9028</BOYAmt>
        <EOYAmt>11070</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>89673</BOYAmt>
        <EOYAmt>55951</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>6830</BOYAmt>
        <EOYAmt>5698</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>82843</BOYAmt>
        <EOYAmt>50253</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WORKS TO ADVANCE PROFESSIONALISM AND CAREER OPPORTUNITIES IN THE HOSPITALITY INDUSTRY THROUGH EDUCATION, SCHOLARSHIPS AND COMMUNITY INVOLVEMENT. THE FOUNDATION FOCUSES ON STREGTHENING TODAY'S WORKFORCE BY PROVIDING EDUCATIONAL OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT AND EMPLOYEE RETENTION FOR THOSE ALREADY IN THE INDUSTRY. WORK WITH PUBLIC SCHOOLS TO BUILD STRONG PUBLIC/PRIVATE PARTNERSHIPS IN EDUCATION. PROMOTES AWARENESS OF HOSPITALITY AS A PROFESSIONAL CAREER PATH AND STRENGTHENS AND IMPROVES EDUCATIONAL OFFERINGS AND OPPORTUNITIES FOR THE ADVANCEMENT OF THE RESTAURANT AND RETAIL BEVERAGE INDUSTRIES IN THE STATE OF IOWA.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>1)GROW PROSTART HIGH SCHOOL CAREER TECH EDUCATION PROGRAM IN IOWA SCHOOLS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>13964</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>2)INCREASED COMMUNITY INVOLVEMENT AND EDUCATIONAL PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>10400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>GROW PROSTART HIGH SCHOOL CAREER TECH EDUCATION PROGRAM IN IOWA SCHOOLS .INCREASED COMMUNITY INVOLVEMENT AND EDUCATIONAL PROGRAMS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>119872</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>144236</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAY SCHABEN</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>90446</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JUSTIN WOODARD</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JESSICA DUNKER</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT MEADOWS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ALI BRACKETT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MILLISA REYNOLDS</PersonNm>
        <TitleTxt>INCOMING CHA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LORRAINE WILLIAMS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>MAY SCHABEN</PersonNm>
        <USAddress>
          <AddressLine1Txt>1501 42ND ST</AddressLine1Txt>
          <AddressLine2Txt>SUITE 294</AddressLine2Txt>
          <CityNm>WEST DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50266</ZIPCd>
        </USAddress>
        <PhoneNum>5152761454</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>148243</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>175467</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>164928</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>126365</CurrentTaxYearAmt>
        <TotalAmt>773106</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>148243</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>175467</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>158103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>164928</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>126365</CurrentTaxYearAmt>
        <TotalAmt>773106</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>773106</PublicSupportTotal170Amt>
      <TotalSupportAmt>773106</TotalSupportAmt>
      <PublicSupportCY170Pct>1.00000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>1.00000</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PUBLIC RELATIONS 902 WEBSITE SERVICES 880 PROSTART EXPENSES 13,062 SCHOLARSHIP EXPENSES 10,400 INSURANCE 3,182 EXECUTIVE DIRECTOR REIMBU 3,565 MEETINGS &amp; CONFERENCES 4,432 BANK SERVICE CHARGES 1,425 OFFICE SUPPLIES 357 DUES 460 TOTAL 38,665</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PLEDGES RECEIVABLE 9,028 11,070 TOTAL 9,028 11,070</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 6,830 5,698</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WORKS TO ADVANCE PROFESSIONALISM AND CAREER OPPORTUNITIES IN THE HOSPITALITY INDUSTRY THROUGH EDUCATION, SCHOLARSHIPS AND COMMUNITY INVOLVEMENT. THE FOUNDATION FOCUSES ON STREGTHENING TODAY'S WORKFORCE BY PROVIDING EDUCATIONAL OPPORTUNITIES FOR PROFESSIONAL DEVELOPMENT AND EMPLOYEE RETENTION FOR THOSE ALREADY IN THE INDUSTRY. WORK WITH PUBLIC SCHOOLS TO BUILD STRONG PUBLIC/PRIVATE PARTNERSHIPS IN EDUCATION. PROMOTES AWARENESS OF HOSPITALITY AS A PROFESSIONAL CAREER PATH AND STRENGTHENS AND IMPROVES EDUCATIONAL OFFERINGS AND OPPORTUNITIES FOR THE ADVANCEMENT OF THE RESTAURANT AND RETAIL BEVERAGE INDUSTRIES IN THE STATE OF IOWA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>GROW PROSTART HIGH SCHOOL CAREER TECH EDUCATION PROGRAM IN IOWA SCHOOLS .INCREASED COMMUNITY INVOLVEMENT AND EDUCATIONAL PROGRAMS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
