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      <ProgramServiceRevenueGrp>
        <Desc>ADVERTISING</Desc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PURPOSES OF THIS CORPORATION SHALL BE TO MEET THE PHYSICAL THERAPY NEEDS OF THE PEOPLE THROUGH THE DEVELOPMENT AND IMPROVEMENT OF PHYSICAL THERAPY EDUCATION, PRACTICE AND RESEARCH AND TO MEET THE NEEDS OF ITS MEMBERS THROUGH IDENTIFICATION, COORDINATED ACTION, COMMUNICATION AND FELLOWSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OTHER PROGRAMS WERE TO MEET THE PHYSICAL THERAPY NEEDS OF THE PEOPLE THROUGH DEVELOPMENT AND IMPROVEMENT OF PHYSICAL THERAPY EDUCATOIN PRACTICE AND RESEARCH FOR ITS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI</FormAndLineReferenceDesc>
        <ExplanationTxt>QUESTION 15 - THE ASSOCIATION DOES NOT COMPENSATE ANY INDIVIDUAL. HOWEVER, THE BOARD OF DIRECTORS ENTERED INTO A MANAGEMENT AGREEMENT WITH CAPTURE MANAGEMENT SOLUTIONS TO MANAGE THE DAILY OPERATIONS AND EMPLOY AN INDIVIDUAL TO SERVE AS THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. THE AGREEMENT IS APPROVED BY THE BOARD OF DIRECTORS BEFORE IT IS OFFERED TO CAPTURE MANAGEMENT SOLUTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>CAPTURE MANAGEMENT SOLUTIONS MANAGES THE DAY-TO-DAY OPERATIONS FOR THE ORGANIZATION, INCLUDING SUPERVISING, PLANNING AND EXECUTING THE FINANCIAL OPERATIONS AND EXEMPT FUNCTIONS OF THE ORGANIZATION. CAPTURE MANAGEMENT SOLUTIONS EMPLOYS KAYLA PERRY WHO SERVES AS THE EXECUTIVE DIRECTOR FOR IOWA PHYSICAL THERAPY ASSOCIATION. FOR CALENDAR YEAR 2023, KAYLA'S PORTION OF COMPENSATION AND BENEFITS RECEIVED FROM CAPTURE MANAGEMENT SOLUTIONS THAT RELATED TO HER SERVICES FOR IOWA PHYSICAL THERAPY ASSOCIATION TOTALED 26,076.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>CATEGORIES AND QUALIFICATIONS OF MEMBERS - THE CHAPTER MEMBERSHIP CATEGORIES AND QUALIFICATIONS FOR PHYSICAL THERAPIST, RETIRED PHYSICAL THERAPIST, LIFE PHYSICAL THERAPIST, STUDENT PHYSICAL THERAPIST, PHYSICAL THERAPIST ASSISTANT, RETIRED PHYSICAL THERAPIST ASSISTANT, LIFE PHYSICAL THERAPIST ASSISTANT, STUDENT PHYSICAL THERAPIST ASSISTANT, CORRESPONDING MEMBER, AND CORRESPONDING STUDENT MEMBER SHALL BE THE SAME AS THOSE OF THE ASSOCIATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>VOTING BODY - THE VOTING BODY OF IPTA SHALL BE AS DENOTED IN THE ASSOCIATION BYLAWS. PHYSICAL THERAPIST, RETIRED PHYSICAL THERAPIST AND LIFE PHYSICAL THERAPIST MEMBERS HAVE ONE VOTE. PHYSICAL THERAPIST ASSISTANT, RETIRED PHYSICAL THERAPIST ASSISTANT AND LIFE PHYSICAL THERAPIST ASSISTANT MEMBERS HAVE ONE-HALF VOTE. VOTING - CHAPTER OFFICERS AND DELEGATES SHALL BE ELECTED BY SECRET BALLOT HELD IN CONJUNCTION WITH A CHAPTER BUSINESS MEETING. A MAJORITY VOTE IS REQUIRED FOR OFFICER POSITIONS AND A PLURALITY VOTE IS REQUIRED FOR DELEGATE POSITIONS. NOMINATIONS FROM THE FLOOR AND WRITE-IN CANDIDATES ARE PERMITTED FOR ALL BALLOTING. THE SLATE OF CANDIDATES FOR EACH POSITION OPEN FOR ELECTION SHALL BE PUBLISHED WITH THE ELECTION NOTICE TO MEMBERS NO LATER THAN 30 DAYS PRIOR TO THE CHAPTER BUSINESS MEETING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE 990 IS REVIEWED BY THE TREASURER AND THE FINANCE COMMITTEE PRIOR TO THE REGULARLY SCHEDULED BOARD MEETING. THE FORM 990 IS SUBMITTED TO THE GOVERNING BODY FOR DISCUSSION, REVIEW AND APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY BOARD MEMBER AND MEMBER OF MANAGEMENT WHO IS AWARE OF CONCERNS RELATED TO A CONFLICT OF INTEREST SHALL SHARE THESE CONCERNS WITH THE IOWA PHYSICAL THERAPY ASSOCIATION'S PRESIDENT, IF THE PRESIDENT IS UNAVAILABLE OR IS THE SUBJECT OF THE CONFLICT, THEN TO THE VICE PRESIDENT. THE EXECUTIVE COMMITTEE SHALL DISCUSS AND INVESTIGATE AND MAKE A RECOMMENDATION TO THE PRESIDENT. THE PRESIDENT WILL THEN INFORM THE BOARD MEMBERS AND TAKE ACTION. ANNUALLY, THE BOARD MEMBERS AND MEMBERS OF MANAGEMENT RECEIVE A COPY OF THE DISCLOSURE STATEMENT AFFIRMING THAT: 1. THEY HAVE RECEIVED AND READ A COPY OF THE CONFLICT OF INTEREST POLICY; 2. THEY AGREE TO COMPLY WITH THE CONFLICT OF INTEREST POLICY; 3. THEY HAVE NO ACTUAL OR POTENTIAL CONFLICTS AS DEFINED BY THE POLICY OR IF THEY HAVE, THEY HAVE PREVIOUSLY DISCLOSED THEM AS REQUIRED BY THE POLICY OR ARE DISCLOSING THEM ON THIS STATEMENT.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PUBLIC IS ABLE TO VIEW THE ASSOCIATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY 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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          <AddressLine1Txt>400 E COURT AVE SUITE 126</AddressLine1Txt>
          <CityNm>DES MOINES</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50309</ZIPCd>
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