2025-04-14T13:21:36-05:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2024-01-01 201730015 WASHINGTON COUNTY RIVERBOAT FOUNDATION INC WASH 3196533588 120 EAST MAIN STREET STE 5 WASHINGTON IA 52353 JIM HAUTH PRESIDENT 3196533588 2025-04-04 1 0 DAVID LITTLE P01480921 3193632697 2025-04-04 2024 2025-03-06 01:10:19Z JIM HAUTH 120 EAST MAIN STREET STE 5 WASHINGTON IA 52353 5106067 0 X WASHINGTONCOUNTYRIVERBOATFOUNDATION.ORG X 2004 IA TO DISTRIBUTE GRANTS TO AREA ORGANIZATIONS AND MUNICIPALITIES. 14 14 1 14 0 0 5015555 4931127 0 0 150145 174940 6398 0 5172098 5106067 3902644 6573865 0 0 67221 74045 0 0 0 79810 102873 4049675 6750783 1122423 -1644716 5588911 4014705 1365 1198 5587546 4013507 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. 0 0 5341083 5341083 0 COMPETITIVE FUND GRANTS 1232782 1232782 0 MUNICIPAL FUND GRANTS 6573865 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 1 1 0 0 0 0 0 0 0 0 X 14 14 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 1 1 0 0 0 X PATTY KOLLER 3196533588 120 EAST MAIN STREET STE 5 WASHINGTON IA 52353 SEXTON STEPHANIE PRESIDENT 1.00 0.00 X X 0 0 0 VINCENT MICHAEL VICE PRESIDENT 1.00 0.00 X X 0 0 0 KNUPP MARY ANN TREASURER 1.00 0.00 X X 0 0 0 HOFFMAN DAVID SECRETARY 2.00 0.00 X X 0 0 0 COBB MARK DIRECTOR 1.00 0.00 X 0 0 0 DENNLER KAREN DIRECTOR 1.00 0.00 X 0 0 0 ENGLE JAKE DIRECTOR 1.00 0.00 X 0 0 0 HAMILTON BRANDON DIRECTOR 1.00 0.00 X 0 0 0 HAUTH JIM DIRECTOR 1.00 0.00 X 0 0 0 HAWORTH ZACH DIRECTOR 1.00 0.00 X 0 0 0 PATTERSON TODD DIRECTOR 1.00 0.00 X 0 0 0 READ JON DIRECTOR 1.00 0.00 X 0 0 0 RICH BECKY DIRECTOR 1.00 0.00 X 0 0 0 ROWE ANDY DIRECTOR 1.00 0.00 X 0 0 0 KOLLER PATTY EXECUTIVE DIRECTOR 20.00 0.00 X 59517 0 8385 59517 0 8385 0 0 0 0 0 4931127 4931127 174940 174940 5106067 0 0 174940 6573865 6573865 59517 59517 1785 1785 6600 6600 6143 6143 52150 52150 16650 16650 8250 8250 8645 8645 14300 14300 1977 1977 REIMBURSEMENT 901 901 6750783 6573865 176918 0 223068 109311 5365843 3905394 5588911 4014705 1365 1198 1365 1198 X 5587546 4013507 5587546 4013507 5588911 4014705 -1644716 70677 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 5176744 70677 70677 5106067 0 5106067 6750783 0 6750783 0 6750783 PART X, LINE 2: 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. 1 ADAPTIVE SPORTS IOWA 1421 S BELL AVE SUITE 104 AMES IA 50010 421278326 501 (C) (3) 20564 0 2023 FALL GRANT: ADAPTIVE SPORTS EQUIPMENT AMERICAN RED CROSS 317 7TH AVE SE SUITE 205 CEDAR RAPIDS IA 52401 530196605 501 (C) (3) 49407 0 2022 SPRING GRANT: RED CROSS ERV CITY OF CRAWFORDSVILLE 2181 LEXINGTON BLVD WASHINGTON IA 52353 426004439 GOVERNMENT 15905 0 2023 SPRING GRANT: BALLFIELD UPGRADE CITY OF KALONA PO BOX 1213 KALONA IA 52247 426004824 GOVERNMENT 50000 0 2023 SPRING GRANT: STUDENT BUILT HOUSE CITY OF KALONA PO BOX 1213 KALONA IA 52247 426004824 GOVERNMENT 300000 0 2023 SPRING GRANT: KALONA SOUTHTOWN PARK CITY OF LONE TREE 123 N DEVOE ST LONE TREE IA 52755 475609442 GOVERNMENT 32340 0 2023 FALL GRANT: PLAYGROUND EQUIPMENT & SURFACE CITY OF MARTINSBURG 405 CURCH STREET MARTINSBURG IA 52568 421512708 GOVERNMENT 15979 0 2023 SPRING GRANT: NEW CITY HALL CITY OF MARTINSBURG 405 CURCH STREET MARTINSBURG IA 52568 421512708 GOVERNMENT 8641 0 2023 SPRING GRANT: NEW MARTINSBURG TOWN HALL CITY OF WELLMAN PO BOX 129 WELLMAN IA 52356 426005352 GOVERNMENT 511154 0 FALL 2022 GRANT: PUBLIC LIBRARY COMMUNITY CRISIS SERVICES&FOOD BANK 1121 S GILBERT ST IOWA CITY IA 52240 420955992 501 (C) (3) 10000 0 2023 FALL GRANT: HVAC & SEPTIC COMMUNITY FOUNDATION OF JOHNSON COUNTY 501 12TH AVE SUITE 102 CORALVILLE IA 52241 421508117 501 (C) (3) 500000 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) 288216 0 2023 FALL GRANT: NEW SHELTER GIVE FOUNDATION 3184 HIGHWAY 22 RIVERSIDE IA 52327 200440698 501 (C) (3) 15000 0 2024 SPRING GRANT: GIVE GOLF TOURNAMENT HIGHLAND COMMUNITY SCHOOL DISTRICT 1715 VINE AVE RIVERSIDE IA 52327 420872377 GOVERNMENT 31419 0 2023 FALL GRANT: ELEMENTARY SCHOOL BLEACHERS IOWA MENNONITE BENEVOLENT ASSOCIATION 811 3RD STREET KALONA IA 52247 420803935 501 (C) (3) 53477 0 2023 SPRING GRANT: FITNESS EQUIPMENT JOHNSON COUNTY AGRICULTURAL ASSOC 4261 OAK CREST HILL RD SE IOWA CITY IA 52246 420941188 501 (C) (3) 83259 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) 41741 0 2023 FALL GRANT: LIVESTOCK SHOW ARENA KALONA HISTORICAL SOCIETY 715 D AVE KALONA IA 52247 237446879 501 (C) (3) 62890 0 2023 FALL GRANT: RAIL CAR EXHIBIT KALONA HISTORICAL SOCIETY 715 D AVE KALONA IA 52247 237446879 501 (C) (3) 86681 0 2023 FALL GRANT: DEPOT RENOVATION KALONA HISTORICAL SOCIETY 715 D AVE KALONA IA 52247 237446879 501 (C) (3) 100000 0 EMERGENCY GRANT: BARN MOVING KALONA VOLUNTEER FIRE DEPT 1117 ORIOLE DRIVE KALONA IA 52247 208734153 501 (C) (3) 230000 0 2022 FALL GRANT KEOTA COMMUNITY SCHOOLS 505 N ELLIS ST KEOTA IA 52248 426039202 GOVERNMENT 41405 0 2022 FALL GRANT CYCLE KEOTA COMMUNITY SCHOOLS 505 N ELLIS ST KEOTA IA 52248 426039202 GOVERNMENT 100000 0 2023 SPRING GRANT: ELEMENTARY PLAYGROUND KEOTA VOLUNTEER FIRE DEPT 309 E BROADWAY KEOTA IA 52248 426039202 GOVERNMENT 16816 0 DIGITAL PAGERS LAKE DARLING YOUTH CENTER 3170 DOGWOOD AVE BRIGHTON IA 52540 426074539 501 (C) (3) 13271 0 2024 SPRING GRANT: COOK'S CABIN LOUISA COUNTY SHERIFF 12635 CO RD G56 STE 102 WAPELLO IA 52653 GOVERNMENT 13022 0 2023 FALL GRANT: K9 PROJECT LOUISA COUNTY SHERIFF 12635 CO RD G56 STE 102 WAPELLO IA 52653 GOVERNMENT 7978 0 2023 FALL GRANT: K9 MIDWEST OLD THRESHERS 405 E THRESHERS RD MT PLEASANT IA 52641 420777257 501 (C) (3) 25000 0 2023 SPRING GRANT: STREETCAR RESTORATION MOP'S -WINFIELD FOOD PANTRY PO BOX 128 WINFIELD IA 52659 300452202 501 (C) (3) 32700 0 2023 FALL GRANT: FOOD PANRTY BUILDING N-COMPASS INC PO BOX 74 MARION IA 52302 821004890 501 (C) (3) 20000 0 2024 SPRING GRANT: IOWA PROJECT AWARE 2024 OPERA HOUSE INC PO BOX 413 WHAT CHEER IA 50258 237043885 501 (C) (3) 30911 0 2023 SPRING GRANT: TUCKPOINTING AND BRICK REPAIR PAWS & MORE ANIMAL SHELTER 1004 W MADISON STREET WASHINGTON IA 52353 421096734 501 (C) (3) 26544 0 2023 SPRING GRANT: ARCHITECTURAL & ENGINEERING SERVICE RICHLAND AREA CHILD CARE ORGANIZATION PO BOX 35 RICHLAND IA 52585 883351810 501 (C) (3) 55703 0 2023 FALL GRANT: CHILD CARE CENTER RICHLAND AREA CHILD CARE ORGANIZATION PO BOX 35 RICHLAND IA 52585 883351810 501 (C) (3) 13852 0 2023 FALL GRANT:CHILD CARE FURNISHINGS RIVERSIDE COMMUNITY FIRE DEPT 271 1ST STREET W RIVERSIDE IA 52327 300417433 501 (C) (3) 12500 0 2023 FALL GRANT: RESCUE EXTRICATION TOOLS SAINT JAMES SCHOOL 602 WEST 2ND WASHINGTON IA 52353 420681064 GOVERNMENT 27733 0 2023 SPRING GRANT: SCHOOL WINDOWS SAINT JAMES SCHOOL 602 WEST 2ND WASHINGTON IA 52353 420681064 GOVERNMENT 9905 0 2024 SPRING GRANT: CHAIRLIFT SLEEP IN HEAVENLY PEACE PO BOX 390780 OMAHA NE 68139 464346568 501 (C) (3) 10000 0 2023 FALL GRANT: BEDS SOLON EDUCATIONAL FOUNDATION PO BOX 275 SOLON IA 52333 810623677 501 (C) (3) 16364 0 2023 FALL GRANT: BASEBALL SCOREBOARD ST JAMES CATHOLIC CHURCH 602 WEST 2ND WASHINGTON IA 52353 390965666 501 (C) (3) 55548 0 2023 SPRING GRANT WASHINGTON CHAMBER OF COMMERCE 205 WEST MAIN WASHINGTON IA 52353 420586680 501 (C) (3) 13902 0 2023 FALL GRANT: WELCOME SIGNS WASHINGTON COMMUNITY SCHOOLS 404 WEST MAIN WASHINGTON IA 52353 426037704 GOVERNMENT 120000 0 2023 SPRING: HIGH SCHOOL BASEBALL FIELD LIGHTS WASHINGTON COMMUNITY SCHOOLS 404 WEST MAIN WASHINGTON IA 52353 426037704 GOVERNMENT 12186 0 STRENGTH AND CONDITIONING WASHINGTON COUNTY AMBULANCE 1120 N 8TH AVE WASHINGTON IA 52353 010541892 501 (C) (3) 9505 0 2024 SPRING GRANT: VIDEO LARYNGOSCOPY WASHINGTON COUNTY CONSERVATION BOARD PO BOX 889 WASHINGTON IA 52353 426005319 501 (C) (3) 94845 0 2023 SPRING GRANT: MARR PARK SHOWER HOUSE WASHINGTON COUNTY CONSERVATION BOARD PO BOX 889 WASHINGTON IA 52353 426005319 501 (C) (3) 97286 0 2023 SPRING GRANT: MARR PARK SHOWER HOUSE WASHINGTON COUNTY EMERGENCY MANAGEMENT 2183 LEXINGTON BLVD WASHINGTON IA 52353 010541892 501 (C) (3) 22476 0 2024 SPRING GRANT: STOP THE BLEED WASHINGTON COUNTY HOSPITAL FOUNDATION 400 EAST POLK STREET WASHINGTON IA 52353 421446683 501 (C) (3) 51701 0 2023 FALL GRANT: THE DEXA WASHINGTON FREE PUBLIC LIBRARY FOUNDATION 115 W WASHINGTON WASHINGTON IA 52353 421482124 501 (C) (3) 85000 0 2023 FALL GRANT: MAKEIT PLACE FURNISHINGS WCDC PO BOX 61 WASHINGTON IA 52353 420985163 501 (C) (3) 7950 0 2023 FALL GRANT: CARGO TRAILER WELLMAN VOLUNTEER FIRE DEPT PO BOX 96 WELLMAN IA 52356 426063236 501 (C) (3) 61882 0 2023 FALL GRANT: TRUCK BAY DOOR RENOVATION YMCA OF WASHINGTON COUNTY PO BOX 887 WASHINGTON IA 52353 420698186 501 (C) (3) 371384 0 2022 SPRING GRANT: POOL YMCA OF WASHINGTON COUNTY PO BOX 887 WASHINGTON IA 52353 420698186 501 (C) (3) 424613 0 2022 SPRING GRANT: AQUATIC CENTER YMCA OF WASHINGTON COUNTY PO BOX 887 WASHINGTON IA 52353 420698186 501 (C) (3) 570397 0 2022 SPRING GRANT: AQUATIC CENTER YMCA OF WASHINGTON COUNTY PO BOX 887 WASHINGTON IA 52353 420698186 501 (C) (3) 300000 0 2022 SPRING GRANT: AQUATIC CENTER CITY OF AINSWORTH 134 N RAILROAD AINSWORTH IA 52201 426004179 GOVERNMENT 36983 0 MUNICIPAL GRANT CITY OF BRIGHTON PO BOX 336 BRIGHTON IA 52540 426004297 GOVERNMENT 40682 0 MUNICIPAL GRANT CITY OF CRAWFORDSVILLE PO BOX 202 CRAWFORDSVILLE IA 52621 426004439 GOVERNMENT 24656 0 MUNICIPAL GRANT CITY OF KALONA PO BOX 1213 KALONA IA 52247 426004824 GOVERNMENT 231147 0 MUNICIPAL GRANT CITY OF RIVERSIDE PO BOX 188 RIVERSIDE IA 52327 421208067 GOVERNMENT 89993 0 MUNICIPAL GRANT CITY OF WASHINGTON 215 E WASHINGTON WASHINGTON IA 52353 426005318 GOVERNMENT 662620 0 MUNICIPAL GRANT CITY OF WELLMAN PO BOX 129 WELLMAN IA 52356 426005352 GOVERNMENT 135606 0 MUNICIPAL GRANT CITY OF WEST CHESTER PO BOX 115 WEST CHESTER IA 52359 421054362 GOVERNMENT 11095 0 MUNICIPAL GRANT 63 0 PART I, LINE 2: THERE IS A GRANT COMPLIANCE COMMITTEE THAT MONITORS AND MAKES SURE THE FUNDS ARE USED ACCORDING TO THE GRANT AWARD AGREEMENTS. 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.