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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>MELISSA STRECK AND HEATH STRECK HAS A FAMILY RELATIONSHIP.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
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      <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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM, WHO PROVIDES A DRAFT TO THE EXECUTIVE DIRECTOR FOR REVIEW. A COMPLETE COPY IS THEN PROVIDED TO ALL BOARD MEMBERS BEFORE E-FILING THE FORM TO THE IRS.</ExplanationTxt>
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        <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 2025. FORM 990, PART VI, SECTION B, LINE 15B: NO OTHER COMPENSATED INDIVIDUAL MEETS THE IRS DEFINITION OF OFFICER OR KEY EMPLOYEE.</ExplanationTxt>
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        <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>
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