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        <RelatedOrExemptFuncIncomeAmt>326166</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>25041</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>2479</TotalAmt>
        <ProgramServicesAmt>2479</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>6500</TotalAmt>
        <ProgramServicesAmt>6500</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>85637</TotalAmt>
        <ManagementAndGeneralAmt>85637</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>1085</TotalAmt>
        <ProgramServicesAmt>548</ProgramServicesAmt>
        <ManagementAndGeneralAmt>537</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>3888</TotalAmt>
        <ManagementAndGeneralAmt>3888</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>11774</TotalAmt>
        <ManagementAndGeneralAmt>11774</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>930</TotalAmt>
        <ManagementAndGeneralAmt>930</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>94186</TotalAmt>
        <ProgramServicesAmt>92741</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1445</ManagementAndGeneralAmt>
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      <InsuranceGrp>
        <TotalAmt>2632</TotalAmt>
        <ManagementAndGeneralAmt>2632</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>TOTAL RESEARCH EXPENSE</Desc>
        <TotalAmt>33768</TotalAmt>
        <ProgramServicesAmt>33768</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>IOWA GCSA VIP</Desc>
        <TotalAmt>19600</TotalAmt>
        <ManagementAndGeneralAmt>19600</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>GOLF TOURNAMENT EXPENSE</Desc>
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        <ProgramServicesAmt>11294</ProgramServicesAmt>
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      <OtherExpensesGrp>
        <Desc>EMPLOYEE RETENTION CRED</Desc>
        <TotalAmt>5715</TotalAmt>
        <ManagementAndGeneralAmt>5715</ManagementAndGeneralAmt>
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      <AllOtherExpensesGrp>
        <TotalAmt>31088</TotalAmt>
        <ManagementAndGeneralAmt>31088</ManagementAndGeneralAmt>
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        <TotalAmt>310576</TotalAmt>
        <ProgramServicesAmt>147330</ProgramServicesAmt>
        <ManagementAndGeneralAmt>163246</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>128685</BOYAmt>
        <EOYAmt>137187</EOYAmt>
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        <BOYAmt>310</BOYAmt>
        <EOYAmt>310</EOYAmt>
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      <LandBldgEquipCostOrOtherBssAmt>31472</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>31472</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <InvestmentsPubTradedSecGrp>
        <BOYAmt>261734</BOYAmt>
        <EOYAmt>347693</EOYAmt>
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      <OtherAssetsTotalGrp>
        <BOYAmt>1802</BOYAmt>
        <EOYAmt>1802</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>392531</BOYAmt>
        <EOYAmt>486992</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>3392</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>31950</BOYAmt>
        <EOYAmt>36260</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>35342</BOYAmt>
        <EOYAmt>36260</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>357189</BOYAmt>
        <EOYAmt>450732</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>357189</BOYAmt>
        <EOYAmt>450732</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>392531</BOYAmt>
        <EOYAmt>486992</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>41831</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>51712</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="Modified Cash">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>1200</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1200</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1200</CurrentTaxYearAmt>
        <TotalAmt>6500</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>279525</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>136894</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>256670</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>195102</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>260178</CurrentTaxYearAmt>
        <TotalAmt>1128369</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>280725</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>138094</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>257870</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>196802</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>261378</CurrentTaxYearAmt>
        <TotalAmt>1134869</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
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        <CurrentTaxYearMinus3YearsAmt>5750</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30549</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>80652</TotalAmt>
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      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus4YearsAmt>44353</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5750</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>30549</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>80652</TotalAmt>
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      <PublicSupportTotal509Amt>1054217</PublicSupportTotal509Amt>
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        <CurrentTaxYearMinus4YearsAmt>69</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>118</TotalAmt>
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      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>69</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>33</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16</CurrentTaxYearMinus2YearsAmt>
        <TotalAmt>118</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>67634</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>51800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>49475</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90980</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>259889</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>348428</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>189927</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>307361</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>287782</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>261378</CurrentTaxYearAmt>
        <TotalAmt>1394876</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.75580</PublicSupportCY509Pct>
      <InvestmentIncomeCYPct>0.00010</InvestmentIncomeCYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>31472</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>31472</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAID INCOME</Desc>
        <Amt>34150</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>PAYROLL LIABILITIES</Desc>
        <Amt>969</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ITPAC FUNDS</Desc>
        <Amt>1507</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>FICA WH PAYABLE</Desc>
        <Amt>1116</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>FED WH PAYABLE</Desc>
        <Amt>419</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>STATE WH PAYABLE</Desc>
        <Amt>-1901</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>36260</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>23065</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>23065</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>11293</OtherDirectExpensesEvent1Amt>
        <Event2Nm>EXTENSION FUNDRAISER</Event2Nm>
        <GrossReceiptsTotalAmt>23065</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>23065</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>11293</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>11293</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>11772</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>SCHOLARSHIPS</GrantTypeTxt>
        <CashGrantAmt>5000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>RESEARCH GRANTS</GrantTypeTxt>
        <CashGrantAmt>33768</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2 - PROCEDURES FOR MONITORING THE USE OF GRANT FUNDS</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REQUIRES A PROGRESS AND/OR FINAL REPORT TO BE SUBMITTED BY MARCH 31 OF THE YEAR FOLLOWING THE GRANT AWARD. SUBMISSION CAN BE IN THE FORM OF FINAL RESEARCH REPORTS, RESEARCH UPDATES OR A REPORT ON THE USAGE OF AWARDED FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE BOARD OF DIRECTORS ARE PRIMARILY INVOLVED IN THETURFGRASS INDUSTRY. AS SUCH MOST OF THE BOARD MEMBERS AND OFFICERS WILL PERIODICALLY TRANSACT BUSINESS WITH OTHER BOARD MEMBERS DURING THE ORDINARY COURSE OF THEIR BUSINESS ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION'S PROCESS TO REVIEW FORM 990 IS PROVIDED TO BOARD MEMBERS FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF THE BOARD OF DIRECTORS ARE PRIMARILY INVOLVED IN THE TURFGRASS INDUSTRY. AS SUCH MOST OF THE BOARD MEMBERS AND OFFICERS WILL TRANSACT WITH OTHER BOARD MEMBERS DURING THE ORDINARY COURSE OF BUSINESS ACTIVITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 18</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>ISFMA MVP: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 5,050. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,050. PAYMENT PROCESSING EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,895. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,895. FIELD DAY CLASSIC EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,521. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,521. EXTENSION FUNDRAISER EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4,052. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,052. COMPUTER &amp; INTERNET EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,613. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,613. FIELD DAY EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,831. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,831. TAXES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,775. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,775. IPLCA SPONSOR: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,420. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,420. TELEPHONE/INTERNET EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,403. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,403. REIMBURSEMENTS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,100. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,100. MISC. EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 357. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 357. CREDIT CARD SERVICE CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 50. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 50. POSTAGE EXPENSE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 21. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>IOWA PROFESSIONAL LAWN CARE ASSOC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1605 N ANKENY BLVD STE 210</AddressLine1Txt>
          <CityNm>ANKENY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50322</ZIPCd>
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        <PrimaryActivitiesTxt>LAWN MNGMT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
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        <ControlledOrganizationInd>0</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
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        </DisregardedEntityName>
        <USAddress>
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          <CityNm>ANKENY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50023</ZIPCd>
        </USAddress>
        <EIN>421310793</EIN>
        <PrimaryActivitiesTxt>TURF MNGMT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>IOWA GOLF SUPERINTENDENTS ASSOC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>1605 N ANKENY BLVD STE 210</AddressLine1Txt>
          <CityNm>ANKENY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>50023</ZIPCd>
        </USAddress>
        <EIN>426064673</EIN>
        <PrimaryActivitiesTxt>GOLF MNGMT</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <PublicCharityStatusTxt>LINE 10</PublicCharityStatusTxt>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>1</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>IOWA GOLF SUPERINTENDENTS ASSOC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>J</TransactionTypeTxt>
        <InvolvedAmt>34000</InvolvedAmt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>IOWA PROFESSIONAL LAWN CARE ASSOC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>J</TransactionTypeTxt>
        <InvolvedAmt>7500</InvolvedAmt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>IOWA SPORTS TURF MANAGERS ASSOC</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>J</TransactionTypeTxt>
        <InvolvedAmt>15500</InvolvedAmt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>