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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 3, PART X</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (5) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. MANAGEMENT IS UNAWARE OF ANY UNCERTAIN INCOME TAX POSITIONS AT DECEMBER 31, 2024 AND 2023. INTEREST AND PENALTIES ASSOCIATED WITH INCOME TAX MATTERS WOULD BE PRESENTED AS COMPONENTS OF INCOME TAX EXPENSE. THERE WERE NO INTEREST OR PENALTY CHARGES DURING 2024 AND 2023.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>FOSTERING AND ENCOURAGING OF A HIGH DEGREE OF SKILL AND EFFICIENCY, THE CULTIVATION OF FRIENDSHIP, AND TO ENCOURAGE ALL PROFESSIONAL FIRE FIGHTERS AND EMS PERSONNEL TO AFFILIATE WITH THIS ORGANIZATION AND THEREBY ASSIST IN THE PROMOTION AND PROTECTION OF FAVORABLE LEGISLATION, OR ANY OTHER ACTION FAVORABLE TO THE INTEREST OF PROFESSIONAL FIRE FIGHTERS AND PROFESSIONAL EMS PERSONNEL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERSHIP OF THIS ORGANIZATION IS COMPRISED OF PROFESSIONAL EMS PERSONNEL AND MEMBERS OF PAID FIRE DEPARTMENTS IN IOWA WHOSE LOCAL DEPARTMENT IS AFFILIATED WITH THE INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS. IN A CITY HAVING A LOCAL IN GOOD STANDING IN THE INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS, ONLY THE MEMBERS OF SUCH LOCAL SHALL BE ELIGILBLE FOR MEMBERSHIP IN THIS STATE ASSOCIATION AND ALL DUES MUST BE PAID THROUGH SUCH LOCAL ORGANIZATION. THE ORGANIZATION MAY ADMIT TO MEMBERSHIP INDIVIDUALS FROM CITIES WHERE STATUES PROHIBIT THE FORMATION OF A FIRE FIGHTER'S LOCAL OR EMS LOCAL OR WHEREIN NO LOCAL EXISTS, PROVIDED THAT SUCH APPLICANTS MEET THE QUALIFICATIONS FOR MEMBERSHIP IN THE INTERNATIONAL ASSOCIATION OF FIRE FIGHTERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE ORGANIZATION ELECT A BOARD OF DIRECTORS THAT ACT AS THE GOVERNING BODY.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD MEMBER IS PROVIDED A COPY OF FORM 990 FOR REVIEW AND DISCUSSION BEFORE FINAL APPROVAL AND SUBMITTAL OF THE FORM 990 TO THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, MUST DISCLOSE THE EXISTENCE OF ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS. THE INTERESTED PERSON SHALL THEN LEAVE THE GOVERNING BOARD OR COMMITTEE MEETING WHILE DETERMINATION OF A CONFLICT OF INTEREST IS DISCUSSED AND VOTED UPON. THE REMAINING BOARD OR COMMITTEE MEMBERS SHALL DECIDE IF A CONFLICT OF INTEREST EXISTS. EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: A. HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, B. HAS READ AND UNDERSTANDS THE POLICY, C. HAS AGREED TO COMPLY WITH THE POLICY, AND D. UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES.</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 TAX RETURNS 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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