WASHINGTON COUNTY RIVERBOAT FOUNDATION: Form 990, tax year 2024
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- Organization
- WASHINGTON COUNTY RIVERBOAT FOUNDATION (EIN 20-1730015)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-04-14
- IRS object ID
- 202511049349300811
- Schema version
- 2024v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-04-14T13:21:36-05:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 600 3RD AVENUE SE SUITE 300 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 201730015 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | WASHINGTON COUNTY RIVERBOAT | BusinessNameLine1Txt |
| Business Name Line2 | FOUNDATION INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | WASH | BusinessNameControlTxt |
| Phone | 3196533588 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 EAST MAIN STREET STE 5 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52353 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JIM HAUTH | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3196533588 | PhoneNum |
| Signature | 2025-04-04 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DAVID LITTLE | PreparerPersonNm |
| PTIN | P01480921 | PTIN |
| Phone | 3193632697 | PhoneNum |
| Preparation | 2025-04-04 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JIM HAUTH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 EAST MAIN STREET STE 5 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52353 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,106,067 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WASHINGTONCOUNTYRIVERBOATFOUNDATION.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2004 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | TO DISTRIBUTE GRANTS TO AREA ORGANIZATIONS AND MUNICIPALITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 14 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 14 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 14 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $5,015,555 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,931,127 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $150,145 | PYInvestmentIncomeAmt |
| CY Investment Income | $174,940 | CYInvestmentIncomeAmt |
| PY Other Revenue | $6,398 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $5,172,098 | PYTotalRevenueAmt |
| CY Total Revenue | $5,106,067 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,902,644 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,573,865 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $67,221 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $74,045 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $79,810 | PYOtherExpensesAmt |
| CY Other Expenses | $102,873 | CYOtherExpensesAmt |
| PY Total Expenses | $4,049,675 | PYTotalExpensesAmt |
| CY Total Expenses | $6,750,783 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,122,423 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,644,716 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $5,588,911 | TotalAssetsBOYAmt |
| Total Assets EOY | $4,014,705 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,365 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,198 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $5,587,546 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $4,013,507 | NetAssetsOrFundBalancesEOYAmt |
| Mission | WASHINGTON COUNTY RIVERBOAT FOUNDATION IS THE NON-PROFIT LICENSE HOLDER FOR THE RIVERSIDE CASINO AND GOLF RESORT. THE ORGANIZATION DISTRIBUTES DONATIONS FROM THE CASINO TO AREA ORGANIZATIONS AND MUNICIPALITIES IN THE FORM OF GRANTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $5,341,083 | ExpenseAmt |
| Grant | $5,341,083 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | COMPETITIVE FUND GRANTS | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,232,782 | ExpenseAmt |
| Grant | $1,232,782 | GrantAmt |
| Revenue | $0 | RevenueAmt |
| Desc | MUNICIPAL FUND GRANTS | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $6,573,865 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 1 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 14 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 14 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | PATTY KOLLER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3196533588 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 120 EAST MAIN STREET STE 5 | AddressLine1Txt |
| City | WASHINGTON | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 52353 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|---|
| SEXTON STEPHANIE | |||||||
| PRESIDENT | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| VINCENT MICHAEL | |||||||
| VICE PRESIDENT | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KNUPP MARY ANN | |||||||
| TREASURER | 1.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HOFFMAN DAVID | |||||||
| SECRETARY | 2.00 | 0.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| COBB MARK | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DENNLER KAREN | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ENGLE JAKE | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| HAMILTON BRANDON | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| HAUTH JIM | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| HAWORTH ZACH | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| PATTERSON TODD | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| READ JON | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| RICH BECKY | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| ROWE ANDY | |||||||
| DIRECTOR | 1.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KOLLER PATTY | |||||||
| EXECUTIVE DIRECTOR | 20.00 | 0.00 | Yes (X) | $59,517 | $0 | $8,385 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $59,517 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $8,385 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $4,931,127 | AllOtherContributionsAmt |
| Total Contributions | $4,931,127 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $174,940 | TotalRevenueColumnAmt |
| Exclusion | $174,940 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,106,067 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $174,940 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,573,865 | TotalAmt |
| Program Services | $6,573,865 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,517 | TotalAmt |
| Management And General | $59,517 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,785 | TotalAmt |
| Management And General | $1,785 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,600 | TotalAmt |
| Management And General | $6,600 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,143 | TotalAmt |
| Management And General | $6,143 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,150 | TotalAmt |
| Management And General | $52,150 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,650 | TotalAmt |
| Management And General | $16,650 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,250 | TotalAmt |
| Management And General | $8,250 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,645 | TotalAmt |
| Management And General | $8,645 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,300 | TotalAmt |
| Management And General | $14,300 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,977 | TotalAmt |
| Management And General | $1,977 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | REIMBURSEMENT | Desc |
| Total | $901 | TotalAmt |
| Management And General | $901 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,750,783 | TotalAmt |
| Program Services | $6,573,865 | ProgramServicesAmt |
| Management And General | $176,918 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $223,068 | BOYAmt |
| EOY | $109,311 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,365,843 | BOYAmt |
| EOY | $3,905,394 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,588,911 | BOYAmt |
| EOY | $4,014,705 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,365 | BOYAmt |
| EOY | $1,198 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,365 | BOYAmt |
| EOY | $1,198 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,587,546 | BOYAmt |
| EOY | $4,013,507 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,587,546 | BOYAmt |
| EOY | $4,013,507 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,588,911 | BOYAmt |
| EOY | $4,014,705 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,644,716 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $70,677 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,176,744 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $70,677 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $70,677 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,106,067 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,106,067 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,750,783 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,750,783 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,750,783 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE AND A SIMILAR SECTION OF THE IOWA INCOME TAX LAW, WHICH PROVIDES INCOME TAX EXEMPTION FOR CORPORATIONS ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES. THE INTERNAL REVENUE SERVICE HAS NOT CLASSIFIED THE FOUNDATION AS A PRIVATE FOUNDATION. THE FOUNDATION FILES INFORMATION RETURNS IN THE U.S. FEDERAL JURISDICTION. THE FOUNDATION FOLLOWS THE ACCOUNTING STANDARD TO EVALUATE UNCERTAIN TAX POSITIONS AND HAS DETERMINED THAT IT WAS NOT REQUIRED TO RECORD A LIABILITY RELATED TO UNCERTAIN TAX POSITIONS. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (63 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|
| ADAPTIVE SPORTS IOWA | ||||||||
| 1421 S BELL AVE SUITE 104 | AMES | IA | 50010 | 421278326 | 501 (C) (3) | $20,564 | $0 | 2023 FALL GRANT: ADAPTIVE SPORTS EQUIPMENT |
| AMERICAN RED CROSS | ||||||||
| 317 7TH AVE SE SUITE 205 | CEDAR RAPIDS | IA | 52401 | 530196605 | 501 (C) (3) | $49,407 | $0 | 2022 SPRING GRANT: RED CROSS ERV |
| CITY OF CRAWFORDSVILLE | ||||||||
| 2181 LEXINGTON BLVD | WASHINGTON | IA | 52353 | 426004439 | GOVERNMENT | $15,905 | $0 | 2023 SPRING GRANT: BALLFIELD UPGRADE |
| CITY OF KALONA | ||||||||
| PO BOX 1213 | KALONA | IA | 52247 | 426004824 | GOVERNMENT | $50,000 | $0 | 2023 SPRING GRANT: STUDENT BUILT HOUSE |
| CITY OF KALONA | ||||||||
| PO BOX 1213 | KALONA | IA | 52247 | 426004824 | GOVERNMENT | $300,000 | $0 | 2023 SPRING GRANT: KALONA SOUTHTOWN PARK |
| CITY OF LONE TREE | ||||||||
| 123 N DEVOE ST | LONE TREE | IA | 52755 | 475609442 | GOVERNMENT | $32,340 | $0 | 2023 FALL GRANT: PLAYGROUND EQUIPMENT & SURFACE |
| CITY OF MARTINSBURG | ||||||||
| 405 CURCH STREET | MARTINSBURG | IA | 52568 | 421512708 | GOVERNMENT | $15,979 | $0 | 2023 SPRING GRANT: NEW CITY HALL |
| CITY OF MARTINSBURG | ||||||||
| 405 CURCH STREET | MARTINSBURG | IA | 52568 | 421512708 | GOVERNMENT | $8,641 | $0 | 2023 SPRING GRANT: NEW MARTINSBURG TOWN HALL |
| CITY OF WELLMAN | ||||||||
| PO BOX 129 | WELLMAN | IA | 52356 | 426005352 | GOVERNMENT | $511,154 | $0 | FALL 2022 GRANT: PUBLIC LIBRARY |
| COMMUNITY CRISIS SERVICES&FOOD BANK | ||||||||
| 1121 S GILBERT ST | IOWA CITY | IA | 52240 | 420955992 | 501 (C) (3) | $10,000 | $0 | 2023 FALL GRANT: HVAC & SEPTIC |
| COMMUNITY FOUNDATION OF JOHNSON COUNTY | ||||||||
| 501 12TH AVE SUITE 102 | CORALVILLE | IA | 52241 | 421508117 | 501 (C) (3) | $500,000 | $0 | 2023 FALL GRANT: NORTH LIBERTY'S NEXT STAGE |
| DOMESTIC VIOLENCE INTERVENTION PROGRAM | ||||||||
| 1105 SOUTH GILBERT CT 300 | IOWA CITY | IA | 52240 | 421124902 | 501 (C) (3) | $288,216 | $0 | 2023 FALL GRANT: NEW SHELTER |
| GIVE FOUNDATION | ||||||||
| 3184 HIGHWAY 22 | RIVERSIDE | IA | 52327 | 200440698 | 501 (C) (3) | $15,000 | $0 | 2024 SPRING GRANT: GIVE GOLF TOURNAMENT |
| HIGHLAND COMMUNITY SCHOOL DISTRICT | ||||||||
| 1715 VINE AVE | RIVERSIDE | IA | 52327 | 420872377 | GOVERNMENT | $31,419 | $0 | 2023 FALL GRANT: ELEMENTARY SCHOOL BLEACHERS |
| IOWA MENNONITE BENEVOLENT ASSOCIATION | ||||||||
| 811 3RD STREET | KALONA | IA | 52247 | 420803935 | 501 (C) (3) | $53,477 | $0 | 2023 SPRING GRANT: FITNESS EQUIPMENT |
| JOHNSON COUNTY AGRICULTURAL ASSOC | ||||||||
| 4261 OAK CREST HILL RD SE | IOWA CITY | IA | 52246 | 420941188 | 501 (C) (3) | $83,259 | $0 | 2023 FALL GRANT: COUNTY FAIR LIVESTOCK SHOW ARENA |
| JOHNSON COUNTY AGRICULTURAL ASSOC | ||||||||
| 4261 OAK CREST HILL RD SE | IOWA CITY | IA | 52246 | 420941188 | 501 (C) (3) | $41,741 | $0 | 2023 FALL GRANT: LIVESTOCK SHOW ARENA |
| KALONA HISTORICAL SOCIETY | ||||||||
| 715 D AVE | KALONA | IA | 52247 | 237446879 | 501 (C) (3) | $62,890 | $0 | 2023 FALL GRANT: RAIL CAR EXHIBIT |
| KALONA HISTORICAL SOCIETY | ||||||||
| 715 D AVE | KALONA | IA | 52247 | 237446879 | 501 (C) (3) | $86,681 | $0 | 2023 FALL GRANT: DEPOT RENOVATION |
| KALONA HISTORICAL SOCIETY | ||||||||
| 715 D AVE | KALONA | IA | 52247 | 237446879 | 501 (C) (3) | $100,000 | $0 | EMERGENCY GRANT: BARN MOVING |
| KALONA VOLUNTEER FIRE DEPT | ||||||||
| 1117 ORIOLE DRIVE | KALONA | IA | 52247 | 208734153 | 501 (C) (3) | $230,000 | $0 | 2022 FALL GRANT |
| KEOTA COMMUNITY SCHOOLS | ||||||||
| 505 N ELLIS ST | KEOTA | IA | 52248 | 426039202 | GOVERNMENT | $41,405 | $0 | 2022 FALL GRANT CYCLE |
| KEOTA COMMUNITY SCHOOLS | ||||||||
| 505 N ELLIS ST | KEOTA | IA | 52248 | 426039202 | GOVERNMENT | $100,000 | $0 | 2023 SPRING GRANT: ELEMENTARY PLAYGROUND |
| KEOTA VOLUNTEER FIRE DEPT | ||||||||
| 309 E BROADWAY | KEOTA | IA | 52248 | 426039202 | GOVERNMENT | $16,816 | $0 | DIGITAL PAGERS |
| LAKE DARLING YOUTH CENTER | ||||||||
| 3170 DOGWOOD AVE | BRIGHTON | IA | 52540 | 426074539 | 501 (C) (3) | $13,271 | $0 | 2024 SPRING GRANT: COOK'S CABIN |
| LOUISA COUNTY SHERIFF | ||||||||
| 12635 CO RD G56 STE 102 | WAPELLO | IA | 52653 | GOVERNMENT | $13,022 | $0 | 2023 FALL GRANT: K9 PROJECT | |
| LOUISA COUNTY SHERIFF | ||||||||
| 12635 CO RD G56 STE 102 | WAPELLO | IA | 52653 | GOVERNMENT | $7,978 | $0 | 2023 FALL GRANT: K9 | |
| MIDWEST OLD THRESHERS | ||||||||
| 405 E THRESHERS RD | MT PLEASANT | IA | 52641 | 420777257 | 501 (C) (3) | $25,000 | $0 | 2023 SPRING GRANT: STREETCAR RESTORATION |
| MOP'S -WINFIELD FOOD PANTRY | ||||||||
| PO BOX 128 | WINFIELD | IA | 52659 | 300452202 | 501 (C) (3) | $32,700 | $0 | 2023 FALL GRANT: FOOD PANRTY BUILDING |
| N-COMPASS INC | ||||||||
| PO BOX 74 | MARION | IA | 52302 | 821004890 | 501 (C) (3) | $20,000 | $0 | 2024 SPRING GRANT: IOWA PROJECT AWARE 2024 |
| OPERA HOUSE INC | ||||||||
| PO BOX 413 | WHAT CHEER | IA | 50258 | 237043885 | 501 (C) (3) | $30,911 | $0 | 2023 SPRING GRANT: TUCKPOINTING AND BRICK REPAIR |
| PAWS & MORE ANIMAL SHELTER | ||||||||
| 1004 W MADISON STREET | WASHINGTON | IA | 52353 | 421096734 | 501 (C) (3) | $26,544 | $0 | 2023 SPRING GRANT: ARCHITECTURAL & ENGINEERING SERVICE |
| RICHLAND AREA CHILD CARE ORGANIZATION | ||||||||
| PO BOX 35 | RICHLAND | IA | 52585 | 883351810 | 501 (C) (3) | $55,703 | $0 | 2023 FALL GRANT: CHILD CARE CENTER |
| RICHLAND AREA CHILD CARE ORGANIZATION | ||||||||
| PO BOX 35 | RICHLAND | IA | 52585 | 883351810 | 501 (C) (3) | $13,852 | $0 | 2023 FALL GRANT:CHILD CARE FURNISHINGS |
| RIVERSIDE COMMUNITY FIRE DEPT | ||||||||
| 271 1ST STREET W | RIVERSIDE | IA | 52327 | 300417433 | 501 (C) (3) | $12,500 | $0 | 2023 FALL GRANT: RESCUE EXTRICATION TOOLS |
| SAINT JAMES SCHOOL | ||||||||
| 602 WEST 2ND | WASHINGTON | IA | 52353 | 420681064 | GOVERNMENT | $27,733 | $0 | 2023 SPRING GRANT: SCHOOL WINDOWS |
| SAINT JAMES SCHOOL | ||||||||
| 602 WEST 2ND | WASHINGTON | IA | 52353 | 420681064 | GOVERNMENT | $9,905 | $0 | 2024 SPRING GRANT: CHAIRLIFT |
| SLEEP IN HEAVENLY PEACE | ||||||||
| PO BOX 390780 | OMAHA | NE | 68139 | 464346568 | 501 (C) (3) | $10,000 | $0 | 2023 FALL GRANT: BEDS |
| SOLON EDUCATIONAL FOUNDATION | ||||||||
| PO BOX 275 | SOLON | IA | 52333 | 810623677 | 501 (C) (3) | $16,364 | $0 | 2023 FALL GRANT: BASEBALL SCOREBOARD |
| ST JAMES CATHOLIC CHURCH | ||||||||
| 602 WEST 2ND | WASHINGTON | IA | 52353 | 390965666 | 501 (C) (3) | $55,548 | $0 | 2023 SPRING GRANT |
| WASHINGTON CHAMBER OF COMMERCE | ||||||||
| 205 WEST MAIN | WASHINGTON | IA | 52353 | 420586680 | 501 (C) (3) | $13,902 | $0 | 2023 FALL GRANT: WELCOME SIGNS |
| WASHINGTON COMMUNITY SCHOOLS | ||||||||
| 404 WEST MAIN | WASHINGTON | IA | 52353 | 426037704 | GOVERNMENT | $120,000 | $0 | 2023 SPRING: HIGH SCHOOL BASEBALL FIELD LIGHTS |
| WASHINGTON COMMUNITY SCHOOLS | ||||||||
| 404 WEST MAIN | WASHINGTON | IA | 52353 | 426037704 | GOVERNMENT | $12,186 | $0 | STRENGTH AND CONDITIONING |
| WASHINGTON COUNTY AMBULANCE | ||||||||
| 1120 N 8TH AVE | WASHINGTON | IA | 52353 | 010541892 | 501 (C) (3) | $9,505 | $0 | 2024 SPRING GRANT: VIDEO LARYNGOSCOPY |
| WASHINGTON COUNTY CONSERVATION BOARD | ||||||||
| PO BOX 889 | WASHINGTON | IA | 52353 | 426005319 | 501 (C) (3) | $94,845 | $0 | 2023 SPRING GRANT: MARR PARK SHOWER HOUSE |
| WASHINGTON COUNTY CONSERVATION BOARD | ||||||||
| PO BOX 889 | WASHINGTON | IA | 52353 | 426005319 | 501 (C) (3) | $97,286 | $0 | 2023 SPRING GRANT: MARR PARK SHOWER HOUSE |
| WASHINGTON COUNTY EMERGENCY MANAGEMENT | ||||||||
| 2183 LEXINGTON BLVD | WASHINGTON | IA | 52353 | 010541892 | 501 (C) (3) | $22,476 | $0 | 2024 SPRING GRANT: STOP THE BLEED |
| WASHINGTON COUNTY HOSPITAL FOUNDATION | ||||||||
| 400 EAST POLK STREET | WASHINGTON | IA | 52353 | 421446683 | 501 (C) (3) | $51,701 | $0 | 2023 FALL GRANT: THE DEXA |
| WASHINGTON FREE PUBLIC LIBRARY FOUNDATION | ||||||||
| 115 W WASHINGTON | WASHINGTON | IA | 52353 | 421482124 | 501 (C) (3) | $85,000 | $0 | 2023 FALL GRANT: MAKEIT PLACE FURNISHINGS |
| WCDC | ||||||||
| PO BOX 61 | WASHINGTON | IA | 52353 | 420985163 | 501 (C) (3) | $7,950 | $0 | 2023 FALL GRANT: CARGO TRAILER |
| WELLMAN VOLUNTEER FIRE DEPT | ||||||||
| PO BOX 96 | WELLMAN | IA | 52356 | 426063236 | 501 (C) (3) | $61,882 | $0 | 2023 FALL GRANT: TRUCK BAY DOOR RENOVATION |
| YMCA OF WASHINGTON COUNTY | ||||||||
| PO BOX 887 | WASHINGTON | IA | 52353 | 420698186 | 501 (C) (3) | $371,384 | $0 | 2022 SPRING GRANT: POOL |
| YMCA OF WASHINGTON COUNTY | ||||||||
| PO BOX 887 | WASHINGTON | IA | 52353 | 420698186 | 501 (C) (3) | $424,613 | $0 | 2022 SPRING GRANT: AQUATIC CENTER |
| YMCA OF WASHINGTON COUNTY | ||||||||
| PO BOX 887 | WASHINGTON | IA | 52353 | 420698186 | 501 (C) (3) | $570,397 | $0 | 2022 SPRING GRANT: AQUATIC CENTER |
| YMCA OF WASHINGTON COUNTY | ||||||||
| PO BOX 887 | WASHINGTON | IA | 52353 | 420698186 | 501 (C) (3) | $300,000 | $0 | 2022 SPRING GRANT: AQUATIC CENTER |
| CITY OF AINSWORTH | ||||||||
| 134 N RAILROAD | AINSWORTH | IA | 52201 | 426004179 | GOVERNMENT | $36,983 | $0 | MUNICIPAL GRANT |
| CITY OF BRIGHTON | ||||||||
| PO BOX 336 | BRIGHTON | IA | 52540 | 426004297 | GOVERNMENT | $40,682 | $0 | MUNICIPAL GRANT |
| CITY OF CRAWFORDSVILLE | ||||||||
| PO BOX 202 | CRAWFORDSVILLE | IA | 52621 | 426004439 | GOVERNMENT | $24,656 | $0 | MUNICIPAL GRANT |
| CITY OF KALONA | ||||||||
| PO BOX 1213 | KALONA | IA | 52247 | 426004824 | GOVERNMENT | $231,147 | $0 | MUNICIPAL GRANT |
| CITY OF RIVERSIDE | ||||||||
| PO BOX 188 | RIVERSIDE | IA | 52327 | 421208067 | GOVERNMENT | $89,993 | $0 | MUNICIPAL GRANT |
| CITY OF WASHINGTON | ||||||||
| 215 E WASHINGTON | WASHINGTON | IA | 52353 | 426005318 | GOVERNMENT | $662,620 | $0 | MUNICIPAL GRANT |
| CITY OF WELLMAN | ||||||||
| PO BOX 129 | WELLMAN | IA | 52356 | 426005352 | GOVERNMENT | $135,606 | $0 | MUNICIPAL GRANT |
| CITY OF WEST CHESTER | ||||||||
| PO BOX 115 | WEST CHESTER | IA | 52359 | 421054362 | GOVERNMENT | $11,095 | $0 | MUNICIPAL GRANT |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 63 | Total501c3OrgCnt |
| Total Other Org | 0 | TotalOtherOrgCnt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THERE IS A GRANT COMPLIANCE COMMITTEE THAT MONITORS AND MAKES SURE THE FUNDS ARE USED ACCORDING TO THE GRANT AWARD AGREEMENTS. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 8B | NO COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. A COPY OF THE 990 TAX RETURN IS PROVIDED TO THE WASHINGTON COUNTY RIVERBOAT FOUNDATION BOARD OF DIRECTORS TO REVIEW PRIOR TO FILING THE RETURN. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE FOUNDATION DOES HAVE A WRITTEN CONFLICT OF INTEREST POLICY. IT IS ENFORCED AND EACH BOARD MEMBER IS REQUIRED TO SIGN OFF ON THE POLICY ANNUALLY. IF ANY DIRECTOR OBSERVES, LEARNS OF, OR IN GOOD FAITH, BELIEVES IT IS POSSIBLE THAT ANOTHER AFFILIATED INDIVIDUAL HAS VIOLATED ANY PROVISION OF THIS CONFLICT OF INTEREST POLICY, THAT DIRECTOR MUST IMMEDIATELY REPORT THE ACTUAL OR SUSPECTED VIOLATION TO THE CHAIR OF THE EXECUTIVE COMMITTEE OR TO FOUNDATION STAFF. THE EXECUTIVE COMMITTEE HAS AN OBLIGATION TO INVESTIGATE, ADDRESS PROMPTLY, TAKE APPROPRIATE ACTION, AND TREAT AS CONFIDENTIAL ALL REPORTED VIOLATIONS. RECORDS AND MINUTES OF BOARD, BOARD COMMITTEE, AND OTHER FOUNDATION DELIBERATIONS, DECISION, AND VOTES WILL ACCURATELY RECORD THE EXISTENCE OF CONFLICT SITUATIONS, INCLUDING ANY DISCLOSURE, RECUSAL, AND ABSENCE OF THE AFFILIATED INDIVIDUAL INVOLVED. |
| FORM 990, PART VI, SECTION B, LINE 15 | NO OFFICER OR BOARD MEMBER RECEIVES COMPENSATION AND THEREFORE NO FORMAL POLICY TO DETERMINE THE AMOUNT OF COMPENSATION EXISTS. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 1 | THE FOUNDATION OPERATES ON THE MODIFIED CASH BASIS; CONSEQUENTLY REVENUES ARE RECOGNIZED WHEN RECEIVED RATHER THAN WHEN EARNED, AND EXPENSES ARE RECOGNIZED WHEN DISBURSED RATHER THAN WHEN THE OBLIGATION IS INCURRED. PREPAID AND ACCRUED EXPENSES AND VARIOUS RECEIVABLES AND PAYABLES ARE NOT INCLUDED IN THE FINANCIAL STATEMENTS. MODIFICATIONS TO THE CASH BASIS OF ACCOUNTING INCLUDE RECORDING APPRECIATION AND DEPRECIATION OF INVESTMENTS, AND RECORDING A LIABILITY FOR PAYROLL TAXES WITHHELD. |
| FORM 990, PART XII, LINE 2C: | NO CHANGE IN THE OVERSIGHT OR SELECTION PROCESS. |