﻿<?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>2024-11-26T12:09:11-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>421125381</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>ERPELDING VOIGT &amp; CO LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1801 HWY 71 NORTH</AddressLine1Txt>
        <CityNm>OKOBOJI</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>51355</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>275079693</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LAKES REGIONAL HEALTHCARE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>LAKE</BusinessNameControlTxt>
      <PhoneNum>7123368791</PhoneNum>
      <USAddress>
        <AddressLine1Txt>HWY 71 SOUTH BOX AB</AddressLine1Txt>
        <CityNm>SPIRIT LAKE</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>51360</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MICHAEL SANDY</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7123368791</PhoneNum>
      <SignatureDt>2024-11-25</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL D SCHLITTER</PreparerPersonNm>
      <PTIN>P01719945</PTIN>
      <PhoneNum>7123322443</PhoneNum>
      <PreparationDt>2024-11-25</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>MICHAEL SANDY</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>304 18TH STREET</AddressLine1Txt>
        <CityNm>SPIRIT LAKE</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
        <ZIPCd>51630</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>244721</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2010</FormationYr>
      <LegalDomicileStateCd>IA</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO RAISE AWARENESS AND FINANCIAL RESOURCES FOR LAKES REGIONAL HEALTHCARE BY PARTNERING WITH DONORS TO PROVIDE ADVANCED TECHNOLOGIES AND ENSURE ACCESS TO QUALITY HEALTHCARE.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>9</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>9</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>34659</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>101845</CYContributionsGrantsAmt>
      <CYProgramServiceRevenueAmt>0</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>12116</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>31093</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>58684</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>71030</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>105459</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>203968</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>107748</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>73772</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>107748</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>73772</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-2289</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>130196</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>969743</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1172687</TotalAssetsEOYAmt>
      <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>969743</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1172687</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO RAISE AWARENESS AND FINANCIAL RESOURCES FOR LAKES REGIONAL HEALTHCARE BY PARTNERING WITH DONORS TO PROVIDE ADVANCED TECHNOLOGIES AND ENSURE ACCESS TO QUALITY HEALTHCARE.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>18096</ExpenseAmt>
      <Desc>LAKES REGIONAL HEALTHCARE FOUNDATION SUPPORTED LAKES REGIONAL HEALTHCARE IN ITS' MISSION TO PROVIDE CANCER CARE TO PATIENTS IN THE COMMUNITY. DURING THE FISCAL YEAR, THE FOUNDATION ALLOCATED 18,096 IN FUNDING TO ENHANCE ONCOLOGY SERVICES THROUGH THE ADDITION OF MASSAGE CHAIRS, ENTERTAINMENT TECHNOLOGY, A WIG BANK, AND MAMMOGRAM SCREENINGS TO UNDERSERVED WOMEN IN THE COUNTY.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>26673</ExpenseAmt>
        <Desc>LAKES REGIONAL HEALTHCARE FOUNDATION DEMONSTRATED ITS COMMITMENT TO FOSTERING THE NEXT GENERATION OF HEALTHCARE PROFESSIONALS BY PROVIDING SCHOLARSHIPS TO STUDENTS AND STAFF PURSUING ADVANCED CAREERS IN HEALTH- RELATED FIELDS. DURING THE FISCAL YEAR, THE FOUNDATION AWARDED 26,673 IN SCHOLARSHIPS TO 33 STUDENTS AND STAFF. THESE SCHOLARSHIPS WERE DESIGNED TO ALLEVIATE FINANCIAL BARRIERS AND SUPPORT ACADEMIC ACHIEVEMENT, ALLOWING RECIPIENTS TO FOCUS ON THEIR STUDIES AND PROFESSIONAL DEVELOPMENT. SCHOLARSHIP RECIPIENTS WERE SELECTED BASED ON THEIR ACADEMIC EXCELLENCE, FINANCIAL NEED, AND DEDICATION TO SERVING THEIR COMMUNITY IN THE HEALTHCARE FIELD. BY INVESTING IN EDUCATION, THE FOUNDATION AIMS TO ADDRESS THE GROWING DEMAND FOR SKILLED HEALTHCARE PROFESSIONALS AND ENSURE THAT THE COMMUNITY HAS ACCESS TO HIGH-QUALITY CARE IN THE FUTURE.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>1000</ExpenseAmt>
        <Desc>LAKES REGIONAL HEALTHCARE FOUNDATION PARTNERS WITH LOCAL SCHOOL DISTRICTS TO DELIVER DIABETES PREVENTION PROGRAMMING. DURING THE FISCAL YEAR, THE FOUNDATION PARTNERED WITH 1 LOCAL SCHOOL DISTRICTS AND DISTRIBUTED 1,000 IN FUNDING TO SUPPORT THESE PROGRAMS FOR SCHOOL-AGE CHILDREN.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>14457</ExpenseAmt>
        <Desc>LAKES REGIONAL HEALTHCARE FOUNDATION PROVIDED SUPPORT TO LAKES REGIONAL HEALTHCARE IN ITS' EMERGENCY ROOM FUNDRAISING CAPITAL CAMPAIGN CONSULTING ON UPDATES TO THEIR EMERGENCY ROOM TO BETTER SERVE PATIENTS AND THE HEALTHCARE PROVIDERS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>14457</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>60226</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc5">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc3">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc3">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc3">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>9</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>9</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>SONJA HAMM</PersonNm>
        <PhoneNum>7123368799</PhoneNum>
        <USAddress>
          <AddressLine1Txt>HIGHWAY 71 SOUTH</AddressLine1Txt>
          <CityNm>SPIRIT LAKE</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>51360</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARSHA CARLSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEITH DEITERING</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GRETA GRUYS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRENT HARRIS</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANELLE HOLTER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD JUNGERS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN MCMAHON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LINDA MOORE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL SANDY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <AllOtherContributionsAmt>101845</AllOtherContributionsAmt>
      <TotalContributionsAmt>101845</TotalContributionsAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6329</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>6329</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>24764</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
        <OtherAmt>24764</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>24764</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>24764</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <FundraisingGrossIncomeAmt>111783</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>40753</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>71030</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>203968</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>31093</RelatedOrExemptFuncIncomeAmt>
      </TotalRevenueGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1315</TotalAmt>
        <ManagementAndGeneralAmt>1315</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>7304</TotalAmt>
        <ManagementAndGeneralAmt>7304</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <AdvertisingGrp>
        <TotalAmt>19722</TotalAmt>
        <ProgramServicesAmt>15457</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4265</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>662</TotalAmt>
        <ManagementAndGeneralAmt>662</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SCHOLARSHIPS</Desc>
        <TotalAmt>26673</TotalAmt>
        <ProgramServicesAmt>26673</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>HOSPITAL EXPENSES</Desc>
        <TotalAmt>18096</TotalAmt>
        <ProgramServicesAmt>18096</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>73772</TotalAmt>
        <ProgramServicesAmt>60226</ProgramServicesAmt>
        <ManagementAndGeneralAmt>13546</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>969743</BOYAmt>
        <EOYAmt>1172687</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <TotalAssetsGrp>
        <BOYAmt>969743</BOYAmt>
        <EOYAmt>1172687</EOYAmt>
      </TotalAssetsGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>448435</BOYAmt>
        <EOYAmt>503121</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>521308</BOYAmt>
        <EOYAmt>669566</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>969743</BOYAmt>
        <EOYAmt>1172687</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>969743</BOYAmt>
        <EOYAmt>1172687</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>130196</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>72748</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc5">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType3FuncIntInd>X</SupportingOrgType3FuncIntInd>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>LAKES REGIONAL HEALTHCARE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>LAKES REGIONAL HEALTHCARE</BusinessNameLine2Txt>
        </SupportedOrganizationName>
        <EIN>426037582</EIN>
        <OrganizationTypeCd>3</OrganizationTypeCd>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
        <SupportAmt>32553</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <SupportSumAmt>32553</SupportSumAmt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>true</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>false</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>false</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>false</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>false</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <Form990SchAType3SprtOrgAllGrp>
        <TimelyProvidedDocumentsInd>false</TimelyProvidedDocumentsInd>
        <OfficersCloseRelationshipInd>true</OfficersCloseRelationshipInd>
        <SupportedOrgVoiceInvestmentInd>false</SupportedOrgVoiceInvestmentInd>
      </Form990SchAType3SprtOrgAllGrp>
      <Form990SchAType3FuncIntGrp>
        <GovernmentalEntityInd>X</GovernmentalEntityInd>
      </Form990SchAType3FuncIntGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART IV, SECTION E, LINE 1C</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPORT IS PROVIDED TO SOLICIT AND RECEIVE CONTRIBUTIONS, GIFTS, GRANTS, DEVISES, OR BEQUESTS OF REAL OR PERSONAL PROPERTY OR BOTH FROM INDIVIDUALS, FOUNDATIONS, AND PUBLIC AND PRIVATE ENTITIES; AND TO MAINTAIN, USE AND APPLY, DIRECTLY OR INDIRECTLY, THE WHOLE OR ANY PART OF THE INCOME THEREFROM AND THE PRINCIPAL THEREOF, EXCLUSIVELY FOR THE BENEFIT OF, TO PERFORM THE FUNCTIONS OF, OR TO CARRY OUT THE PURPOSES OF LAKES REGIONAL HEALTHCARE, AN IOWA COUNTY HOSPITAL, INCLUDING THE PURPOSES OF LAKES REGIONAL HEALTHCARE TO RECRUIT QUALIFIED HEALTH CARE PRACTITIONERS TO SERVE THE RESIDENTS OF THE SERVICE AREA OF LAKES REGIONAL HEALTHCARE.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </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>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>GRAPE ESCAPE</Event1Nm>
        <GrossReceiptsEvent1Amt>99050</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>99050</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>36912</OtherDirectExpensesEvent1Amt>
        <Event2Nm>HOLIDAY APPEAL</Event2Nm>
        <GrossReceiptsEvent2Amt>10495</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>10495</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>3099</OtherDirectExpensesEvent2Amt>
        <GrossReceiptsTotalAmt>109545</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>109545</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>40011</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>40011</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>69534</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>LAKES REGIONAL HEALTHCARE FOUNDATION DEMONSTRATED ITS COMMITMENT TO FOSTERING THE NEXT GENERATION OF HEALTHCARE PROFESSIONALS BY PROVIDING SCHOLARSHIPS TO STUDENTS AND STAFF PURSUING ADVANCED CAREERS IN HEALTH- RELATED FIELDS. DURING THE FISCAL YEAR, THE FOUNDATION AWARDED 26,673 IN SCHOLARSHIPS TO 33 STUDENTS AND STAFF. THESE SCHOLARSHIPS WERE DESIGNED TO ALLEVIATE FINANCIAL BARRIERS AND SUPPORT ACADEMIC ACHIEVEMENT, ALLOWING RECIPIENTS TO FOCUS ON THEIR STUDIES AND PROFESSIONAL DEVELOPMENT. SCHOLARSHIP RECIPIENTS WERE SELECTED BASED ON THEIR ACADEMIC EXCELLENCE, FINANCIAL NEED, AND DEDICATION TO SERVING THEIR COMMUNITY IN THE HEALTHCARE FIELD. BY INVESTING IN EDUCATION, THE FOUNDATION AIMS TO ADDRESS THE GROWING DEMAND FOR SKILLED HEALTHCARE PROFESSIONALS AND ENSURE THAT THE COMMUNITY HAS ACCESS TO HIGH-QUALITY CARE IN THE FUTURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>LAKES REGIONAL HEALTHCARE FOUNDATION PROVIDED SUPPORT TO LAKES REGIONAL HEALTHCARE IN ITS' EMERGENCY ROOM FUNDRAISING CAPITAL CAMPAIGN CONSULTING ON UPDATES TO THEIR EMERGENCY ROOM TO BETTER SERVE PATIENTS AND THE HEALTHCARE PROVIDERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>A DRAFT OF FORM 990 IS PROVIDED TO ALL MEMBERS FOR REVIEW, COMMENT, AND ADJUSTMENT BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEW AND DISCUSSION WHEN CONFLICT OF INTEREST ARISE WITH APPROPRIATE ACTION TAKEN PER WRITTEN CONFLICT OF INTEREST POLICY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGE IN UNREALIZED GAIN/LOSS ON INVESTMENTS 72,748</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>