﻿<?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>2024-09-18T17:12:36-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421104473</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>MHCS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1601 W LAKES PKWY STE 300</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50266</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>844539341</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>IOWA BUSINESS FOR CLEAN ENERGY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>IOWA</BusinessNameControlTxt>
      <PhoneNum>5152182596</PhoneNum>
      <USAddress>
        <AddressLine1Txt>3408 WOODLAND AVE STE 210B</AddressLine1Txt>
        <CityNm>WEST DES MOINES</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>50266</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT L RAFFERTY</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5152182596</PhoneNum>
      <SignatureDt>2024-08-27</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>RYAN J BOATMAN CPA</PreparerPersonNm>
      <PTIN>P01446376</PTIN>
      <PhoneNum>5152883279</PhoneNum>
      <PreparationDt>2024-08-27</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-08-08 14:25:15Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990EZ documentId="RetDoc3" referenceDocumentId="RetDoc5 RetDoc6">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WWW.IOWACLEANENERGY.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc7">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>111473</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>110000</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>1473</InvestmentIncomeAmt>
      <TotalRevenueAmt>111473</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>82743</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>6124</OtherExpensesTotalAmt>
      <TotalExpensesAmt>88867</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22606</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>85940</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>108546</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>85940</BOYAmt>
        <EOYAmt>108546</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>85940</BOYAmt>
        <EOYAmt>108546</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>85940</BOYAmt>
        <EOYAmt>108546</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PRIMARY EXEMPT PURPOSE - TO EDUCATE THE GENERAL PUBLIC, THE BUSINESS COMMUNITY AND POLICYMAKERS ON CLEAN ENERGY, AND IN PARTICULAR ON HOW THE ELECTRIC GRID IS CURRENTLY MANAGED, AND ISSUES THAT WILL IMPACT THE AVAILABILITY OF CLEAN ENERGY, ENERGY EFFICIENCY AND DEMAND MANAGEMENT IN THE FUTURE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>NETWORK DEVELOPMENT - THE ORGANIZATION WORKS TO DEVELOP A NETWORK OF INDIVIDUALS AND INTERESTED ORGANIZATIONS IN IOWA'S ENERGY POLICY TO FOSTER DISCUSSION, DIALOGUE AND THE EXCHANGE OF IDEAS. THE NETWORK PLUS INDIVIDUALS INTERACTING OVER SOCIAL MEDIA REACHED NEARLY 1,000 IOWANS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>29214</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>REGULATORY REFORM - EDUCATE THE NETWORK AND THE PUBLIC ON ENERGY POLICY IN IOWA. PRESENTED TO VARIOUS ORGANIZATIONS, AND PROVIDED INFORMATIONAL NEWSLETTER. PARTICIPATED IN IOWA UTILITIES BOARD UTILITY REGULATION REVIEW, INCLUDING ENGAGING CONSULTING ORGANIZATION TO PROVIDE EXPERT INPUT AND TESTIMONY TO THE IOWA UTILTIES BOARD.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>32425</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>HELPED INITIATE SUPPORT FOR ORGANIZATION TO FOSTER INVESTMENT INTO CARBON REDUCTION STRATEGIES IN IOWA; THE NEW ENTITY WAS CREATED, THE IOWA ENERGY FUND, A STATEWIDE BOARD WAS RECRUITED, AND STAKEHOLDERS FROM THE STATE WAS ORGANIZED.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>27228</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>88867</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT L RAFFERTY</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>20.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>54456</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD LOZIER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DELIA MEIER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN SIEVERS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DWIGHT SCHUMM</PersonNm>
        <TitleTxt>TREASURER/SE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>true</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc4">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT L RAFFERTY</PersonNm>
        <USAddress>
          <AddressLine1Txt>3408 WOODLAND AV STE 210B</AddressLine1Txt>
          <CityNm>WEST DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>502666506</ZIPCd>
        </USAddress>
        <PhoneNum>5153149462</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc4">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc4">true</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus3YearsAmt>80000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75020</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91664</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110000</CurrentTaxYearAmt>
        <TotalAmt>356684</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus3YearsAmt>80000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>75020</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>91664</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>110000</CurrentTaxYearAmt>
        <TotalAmt>356684</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>356684</PublicSupportTotal170Amt>
      <TotalSupportAmt>356684</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1473</GrossReceiptsRltdActivitiesAmt>
      <First5Years170Ind>X</First5Years170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <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>
    <IRS990ScheduleC documentId="RetDoc4">
      <OtherExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>88867</FilingOrganizationsTotalAmt>
      </OtherExemptPurposeExpendGrp>
      <TotalExemptPurposeExpendGrp>
        <FilingOrganizationsTotalAmt>88867</FilingOrganizationsTotalAmt>
      </TotalExemptPurposeExpendGrp>
      <LobbyingNontaxableAmountGrp>
        <FilingOrganizationsTotalAmt>17773</FilingOrganizationsTotalAmt>
      </LobbyingNontaxableAmountGrp>
      <GrassrootsNontaxableGrp>
        <FilingOrganizationsTotalAmt>4443</FilingOrganizationsTotalAmt>
      </GrassrootsNontaxableGrp>
      <AvgLobbyingNontaxableAmountGrp>
        <CurrentYearMinus3Amt>3242</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>10562</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>18345</CurrentYearMinus1Amt>
        <CurrentYearAmt>17773</CurrentYearAmt>
        <TotalAmt>49922</TotalAmt>
      </AvgLobbyingNontaxableAmountGrp>
      <LobbyingCeilingAmt>74883</LobbyingCeilingAmt>
      <AvgTotalLobbyingExpendGrp>
        <CurrentYearMinus1Amt>750</CurrentYearMinus1Amt>
        <TotalAmt>750</TotalAmt>
      </AvgTotalLobbyingExpendGrp>
      <AvgGrassrootsNontaxableGrp>
        <CurrentYearMinus3Amt>811</CurrentYearMinus3Amt>
        <CurrentYearMinus2Amt>2641</CurrentYearMinus2Amt>
        <CurrentYearMinus1Amt>4586</CurrentYearMinus1Amt>
        <CurrentYearAmt>4443</CurrentYearAmt>
        <TotalAmt>12481</TotalAmt>
      </AvgGrassrootsNontaxableGrp>
      <GrassrootsCeilingAmt>18722</GrassrootsCeilingAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION WAS FIRST TREATED AS A SECTION 501(C)(3) ORGANIZATION IN ITS TAX YEAR BEGINNING IN 2020.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc5">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 253 MISC. OFFICE EXPENSES 193 WEBSITE ANNUAL FEE &amp; SOFTWARE 1,460 TRAVEL 296 CONFERENCE FEES 60 MEALS 127 IOWA ENERGY FUND EXPENSES 3,735 TOTAL 6,124</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIMARY EXEMPT PURPOSE - TO EDUCATE THE GENERAL PUBLIC, THE BUSINESS COMMUNITY AND POLICYMAKERS ON CLEAN ENERGY, AND IN PARTICULAR ON HOW THE ELECTRIC GRID IS CURRENTLY MANAGED, AND ISSUES THAT WILL IMPACT THE AVAILABILITY OF CLEAN ENERGY, ENERGY EFFICIENCY AND DEMAND MANAGEMENT IN THE FUTURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>NETWORK DEVELOPMENT - THE ORGANIZATION WORKS TO DEVELOP A NETWORK OF INDIVIDUALS AND INTERESTED ORGANIZATIONS IN IOWA'S ENERGY POLICY TO FOSTER DISCUSSION, DIALOGUE AND THE EXCHANGE OF IDEAS. THE NETWORK PLUS INDIVIDUALS INTERACTING OVER SOCIAL MEDIA REACHED NEARLY 1,000 IOWANS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29</FormAndLineReferenceDesc>
        <ExplanationTxt>REGULATORY REFORM - EDUCATE THE NETWORK AND THE PUBLIC ON ENERGY POLICY IN IOWA. PRESENTED TO VARIOUS ORGANIZATIONS, AND PROVIDED INFORMATIONAL NEWSLETTER. PARTICIPATED IN IOWA UTILITIES BOARD UTILITY REGULATION REVIEW, INCLUDING ENGAGING CONSULTING ORGANIZATION TO PROVIDE EXPERT INPUT AND TESTIMONY TO THE IOWA UTILTIES BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 30</FormAndLineReferenceDesc>
        <ExplanationTxt>HELPED INITIATE SUPPORT FOR ORGANIZATION TO FOSTER INVESTMENT INTO CARBON REDUCTION STRATEGIES IN IOWA; THE NEW ENTITY WAS CREATED, THE IOWA ENERGY FUND, A STATEWIDE BOARD WAS RECRUITED, AND STAKEHOLDERS FROM THE STATE WAS ORGANIZED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, LINE 33</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ASSISTED IN THE CREATION OF A NEW 501C3 ORGANIZATION, THE IOWA ENERGY FUND. ITS FOCUS IS HELPING FACILITATE INCREASED INVESTMENT IN CARBON REDUCING TECHNOLOGIES. IOWA BUSINESS FOR CLEAN ENERGY RECRUITED BOARD MEMEBERS AND HELPED COORDINATE STAKEHOLDERS STATEWIDE THAT INCLUDED GOVERNMENT ORGANIZATIONS, AFFORDABLE HOUSING PROVIDERS, AND ENERGY EFFICIENCY NONPROFITS, AMONG OTHERS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc6">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
    <AveragingAttachment documentId="RetDoc2">
      <ExplanationTxt>THE ORGANIZATION WAS FIRST TREATED AS A SECTION 501(C)(3) ORGANIZATION IN ITS TAX YEAR BEGINNING IN 2020.</ExplanationTxt>
    </AveragingAttachment>
  </ReturnData>
</Return>