IOWA INDEPENDENT SCHOOL TUITION ORGANIZATION PROVIDED SCHOLARSHIPS TO ELIGIBLE STUDENTS ATTENDING NON-PUBLIC K-12 SCHOOLS IN THE STATE OF IOWA WHICH ARE ACCREDITED UNDER IOWA CODE 256.11 AND ADHERES TO THE PROVISIONS OF THE FEDERAL CIVIL RIGHTS ACT OF 1964 AND CHAPTER 216. AN "ELIGIBLE STUDENT" IS A STUDENT WHO IS A MEMBER OF A HOUSEHOLD WHOSE TOTAL ANNUAL INCOME DURING THE CALENDAR YEAR BEFORE THE STUDENT RECEIVES A TUITION GRANT DOES NOT EXCEED AN AMOUNT EQUAL TO FOUR TIMES THE MOST RECENTLY PUBLISHED FEDERAL POVERTY GUIDELINES IN THE FEDERAL REGISTER BY THE UNITED STATES DEPARTMENT OF HEALTH AND HUMAN SERVICES.AS PROVIDED ON SCHEDULE I OF THIS FORM 990, THE ORGANIZATION DISTRIBUTED $129,668 IN THE FORM OF SCHOLARSHIPS. SCHOLARSHIP DISTRIBUTIONS WERE MADE DIRECTLY TO 4 ACCREDITED, NON-PUBLIC SCHOOLS LOCATED IN THE STATE OF IOWA TO PROVIDE TUITION ASSISTANCE FOR STUDENTS FROM ELIGIBLE FAMILIES AS DESCRIBED ABOVE.