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        <ManagementAndGeneralAmt>25100</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>5066</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>14779</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>1037</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10236</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>15042</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>982</ProgramServicesAmt>
        <ManagementAndGeneralAmt>618</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>1132</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>2131</ManagementAndGeneralAmt>
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        <ManagementAndGeneralAmt>6352</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>INTERNAL REVIEW</Desc>
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        <Desc>MISCELLANEOUS EXPENSES</Desc>
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        <ManagementAndGeneralAmt>128</ManagementAndGeneralAmt>
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        <EOYAmt>738469</EOYAmt>
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        <EOYAmt>990927</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-333236</ReconcilationRevenueExpnssAmt>
      <PriorPeriodAdjustmentsAmt>133614</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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          <BusinessNameLine1Txt>IOWA CITY VA MEDICAL HEALTH CARE SYSTEM</BusinessNameLine1Txt>
        </SupportedOrganizationName>
        <CityNm>IOWA CITY</CityNm>
        <StateAbbreviationCd>IA</StateAbbreviationCd>
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      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>0</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>0</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>0</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>0</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>0</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>0</InitialContractExceptionInd>
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        <PersonNm>MARK YOREK</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>127661</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>63642</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>191303</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FULL BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON COMPARABLE COMPENSATION WITHIN THE VETERANS ADMINISTRATION SYSTEM AND BY A NATION-WIDE COMPENSATION SURVEY COMPLETED BY THE NATIONAL ASSOCIATION OF VETERANS RESEARCH AND EDUCATION FOUNDATION. THIS PROCESS LAST TOOK PLACE IN 2020. COMPENSATION OF THE EXECUTIVE DIRECTOR DOES NOT RISE TO THE LEVEL WHERE DISCLOSURE IS REQUIRED ON SCHEDULE J, PART II, THEREFORE BOXES ON SCHEDULE J, PART I, LINE 3 HAVE BEEN LEFT BLANK.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>"THE BOARD OF DIRECTORS SHALL INCLUDE THREE STATUTORY MEMBERS, DEFINED AS THOSE INDIVIDUALS WHO HOLD THE FOLLOWING POSITIONS AT THE IOWA CITY VA HEALTH CARE SYSTEM: 1. MEDICAL CENTER DIRECTOR 2. CHIEF OF STAFF ASSOCIATE CHIEF OF STAFF FOR RESEARCH AND DEVELOPMENT THE BOARD OF DIRECTORS, INITIAL OR OTHERWISE, IS SUBJECT TO REMOVAL BY THE SECRETARY OF VETERANS AFFAIRS OR THE SECRETARY'S DESIGNEE."</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOLLOWING ACTIONS TAKEN BY THE BOARD OF DIRECTORS ARE SUBJECT TO APPROVAL BY THE MEDICAL CENTER DIRECTOR AT THE IOWA CITY VA HEALTH CARE SYSTEM: 1. FILLING VACANCIES IN NON-STATUTORY BOARD POSITIONS 2. APPOINTMENT OF THE EXECUTIVE DIRECTOR</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO SEPARATE COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, WHO PROVIDES A DRAFT TO THE EXECUTIVE DIRECTOR FOR REVIEW AND INITIAL APPROVAL. IT IS THEN DISTRIBUTED TO EACH BOARD MEMBER FOR REVIEW. THE FINAL FORM 990 IS APPROVED BY THE BOARD PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE BOARD OF DIRECTORS, OFFICERS, AND EMPLOYEES OF THE ORGANIZATION SHALL ANNUALLY COMPLETE AND SIGN A CONFLICT OF INTEREST QUESTIONNAIRE AS WELL AS SIGN A STATEMENT CERTIFYING THAT THEY ARE AWARE OF AND HAVE COMPLIED WITH ALL FEDERAL LAWS AND REGULATIONS WITH RESPECT TO CONFLICTS OF INTEREST IN THE PERFORMANCE OF ANY AND ALL OFFICIAL FUNCTIONS. THE BOARD OF DIRECTORS WHO ARE NOT IN CONFLICT ARE RESPONSIBLE FOR DETERMINING WHETHER A POTENTIAL CONFLICT IS AN ACTUAL CONFLICT. IF AN ACTUAL CONFLICT OF INTEREST WERE TO ARISE THE CONFLICTED PARTY WOULD RECUSE THEMSELVES FROM DISCUSSION AND VOTE ON THE MATTER IN CONFLICT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FULL BOARD OF DIRECTORS REVIEWS AND APPROVES THE COMPENSATION OF THE EXECUTIVE DIRECTOR. COMPENSATION IS BASED ON COMPARABLE COMPENSATION WITHIN THE VETERANS ADMINISTRATION SYSTEM AND BY A NATION-WIDE COMPENSATION SURVEY COMPLETED BY THE NATIONAL ASSOCIATION OF VETERANS RESEARCH AND EDUCATION FOUNDATION. OTHER EMPLOYEE COMPENSATION IS REVIEWED BY THE EXECUTIVE DIRECTOR USING COMPARABLE DATA AND BASED ON COMPARABLE POSITIONS WITHIN THE VETERANS ADMINISTRATIVE SYSTEM. BOARD MEMBERS ARE NOT COMPENSATED. THIS PROCESS LAST TOOK PLACE IN 2020. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER COMPENSATED INDIVIDUAL MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST MADE TO THE EXECUTIVE DIRECTOR OR VOTING BOARD MEMBER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>IOWA CITY VA MEDICAL HEALTH CARE SYSTEM</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>601 HIGHWAY 6 WEST</AddressLine1Txt>
          <CityNm>IOWA CITY</CityNm>
          <StateAbbreviationCd>IA</StateAbbreviationCd>
          <ZIPCd>52240</ZIPCd>
        </USAddress>
        <EIN>470376487</EIN>
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        <LegalDomicileStateCd>IA</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(1)</ExemptCodeSectionTxt>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <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>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>1</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
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      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
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</Return>
