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        <BusinessCd>561000</BusinessCd>
        <TotalRevenueColumnAmt>90100</TotalRevenueColumnAmt>
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        <BusinessCd>561000</BusinessCd>
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        <SecuritiesAmt>49769</SecuritiesAmt>
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        <ExclusionAmt>1570</ExclusionAmt>
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        <ProgramServicesAmt>10000</ProgramServicesAmt>
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      <CompCurrentOfcrDirectorsGrp>
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        <ProgramServicesAmt>149038</ProgramServicesAmt>
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        <ProgramServicesAmt>8911</ProgramServicesAmt>
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        <ProgramServicesAmt>12898</ProgramServicesAmt>
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        <TotalAmt>29674</TotalAmt>
        <ProgramServicesAmt>29674</ProgramServicesAmt>
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      <FeesForServicesAccountingGrp>
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        <ProgramServicesAmt>8400</ProgramServicesAmt>
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        <ProgramServicesAmt>38410</ProgramServicesAmt>
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        <ProgramServicesAmt>53813</ProgramServicesAmt>
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        <ProgramServicesAmt>24330</ProgramServicesAmt>
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        <ProgramServicesAmt>99102</ProgramServicesAmt>
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        <ProgramServicesAmt>9507</ProgramServicesAmt>
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        <ProgramServicesAmt>56644</ProgramServicesAmt>
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        <ProgramServicesAmt>25775</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>TEACHING EXPENSES</Desc>
        <TotalAmt>24000</TotalAmt>
        <ProgramServicesAmt>24000</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>PUBLICATIONS</Desc>
        <TotalAmt>22164</TotalAmt>
        <ProgramServicesAmt>22164</ProgramServicesAmt>
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      <AllOtherExpensesGrp>
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        <ProgramServicesAmt>43300</ProgramServicesAmt>
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      <TotalFunctionalExpensesGrp>
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        <ProgramServicesAmt>878188</ProgramServicesAmt>
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        <EOYAmt>145680</EOYAmt>
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        <BOYAmt>289803</BOYAmt>
        <EOYAmt>249159</EOYAmt>
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        <EOYAmt>14553</EOYAmt>
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        <BOYAmt>2500</BOYAmt>
        <EOYAmt>22200</EOYAmt>
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        <EOYAmt>25000</EOYAmt>
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        <EOYAmt>61753</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>274172</BOYAmt>
        <EOYAmt>187406</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>274172</BOYAmt>
        <EOYAmt>187406</EOYAmt>
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        <BOYAmt>289803</BOYAmt>
        <EOYAmt>249159</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-97891</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>11125</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
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    <IRS990ScheduleC documentId="RetDoc5">
      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>151706</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>38410</NonDeductibleLbbyngPltclCYAmt>
      <NonDeductibleLbbyngPltclTotAmt>38410</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>60682</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-22272</TaxableAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc6">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>54001</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>9290</DepreciationAmt>
        <BookValueAmt>44711</BookValueAmt>
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      <EquipmentGrp>
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        <DepreciationAmt>12294</DepreciationAmt>
        <BookValueAmt>533</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>51847</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>46640</DepreciationAmt>
        <BookValueAmt>5207</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>50451</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>LINE OF CREDIT</Desc>
        <Amt>25000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>25000</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc7">
      <GrantRecordsMaintainedInd>false</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>IOWA RESTAURANT ASSOC ED FOUNDATIO</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>IOWA RESTAURANT ASSOC ED FOUNDATION</BusinessNameLine2Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>1501 42ND ST SUITE 47</AddressLine1Txt>
          <AddressLine2Txt>1501 42ND ST SUITE 47</AddressLine2Txt>
          <CityNm>WEST DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50266</ZIPCd>
        </USAddress>
        <RecipientEIN>421505368</RecipientEIN>
        <IRCSectionDesc>501(C)</IRCSectionDesc>
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        <PurposeOfGrantTxt>ASSIST NONPROFIT</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>1</Total501c3OrgCnt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE I, PAGE 1, PART I, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>MONTHLY FINANCIAL STATEMENTS ARE PROVIDED FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc8">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>EDUCATE AND SUPPORT BUSINESSES IN THE RESTAURANT INDUSTRY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION A, LINE 6: ANYONE CONNECTED WITH THE FOOD AND HOSPITALITY INDUSTRY IS ELIGIBLE TO BE A MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION B, LINE 7(A)- MEMBERS CAN NOMINATE PERSONS TO SERVE ON THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>AMY WALSH ALEXIS LUNDGREN ROSS GROENWEG JOE MCCONVILLE JACOB KENDALL JEANINE BUCKINGHAM STEVE CASTEEL KYLE DEHMLOW MARTY HAYES MATT JOHNSON PAUL KAY ZEPH LEATON ROBYN MCSHEEHY HEIDI BARATTA JOHN FERGUSON BRET PETERSEN DOMINIC IANNARELLI STEPHANIE MEHMEN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION B, LINE 11: THE BOARD IS NOTIFIED WHEN THE RETURN IS AVAILABLE IN THE OFFICE FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PART VI, SECTION C, LINE 18: AVAILABLE AT OFFICE UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19: AVAILABLE UPON REQUEST AT ASSOCIATION OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
