2024-09-11T09:51:42-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 600 3RD AVENUE SE SUITE 300 CEDAR RAPIDS IA 52401 990 2023-01-01 201730015 WASHINGTON COUNTY RIVERBOAT FOUNDATION INC WASH 3196533588 120 EAST MAIN STREET STE 5 WASHINGTON IA 52353 STEPHANIE SEXTON PRESIDENT 3196533588 2024-09-05 1 0 DAVID LITTLE P01480921 3193632697 2024-09-05 2023 2024-08-08 14:25:15Z STEPHANIE SEXTON 120 EAST MAIN STREET STE 5 WASHINGTON IA 52353 5172098 0 X WASHINGTONCOUNTYRIVERBOATFOUNDATION.ORG X 2004 IA TO DISTRIBUTE GRANTS TO AREA ORGANIZATIONS AND MUNICIPALITIES. 13 13 1 13 0 0 4987118 5015555 0 0 35798 150145 0 6398 5022916 5172098 2299910 3902644 0 0 39330 67221 0 0 0 32784 79810 2372024 4049675 2650892 1122423 4408667 5588911 925 1365 4407742 5587546 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 2648755 2648755 COMPETITIVE FUND GRANTS 1253889 1253889 MUNICIPAL FUND GRANTS 3902644 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 2 0 1 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 0 0 0 X PATTY KOLLER 3196533588 120 EAST MAIN STREET STE 5 WASHINGTON IA 52353 SEXTON STEPHANIE PRESIDENT 1.00 X X 0 0 0 VINCENT MICHAEL VICE PRESIDENT 1.00 X X 0 0 0 KNUPP MARY ANN TREASURER 1.00 X X 0 0 0 HOFFMAN DAVID SECRETARY 2.00 X X 0 0 0 BRINNING KATHLEEN DIRECTOR 1.00 X 0 0 0 COBB MARK DIRECTOR 1.00 X 0 0 0 ENGLE JACK DIRECTOR 1.00 X 0 0 0 ERWIN DAVID DIRECTOR 1.00 X 0 0 0 HAGIST PATRICIA DIRECTOR 1.00 X 0 0 0 HAMILTON BRANDON DIRECTOR 1.00 X 0 0 0 HAUTH JIM DIRECTOR 1.00 X 0 0 0 HAWORTH ZACH DIRECTOR 1.00 X 0 0 0 PATTERSON TODD DIRECTOR 1.00 X 0 0 0 REYNOLDS JEREMY RESIGNED 7123 DIRECTOR 1.00 X 0 0 0 KOLLER PATTY EXECUTIVE DIRECTOR 20.00 X 57404 0 1722 57404 0 1722 0 0 0 0 0 5015555 5015555 150145 150145 MISCELLANEOUS 524298 6398 6398 6398 5172098 0 0 156543 3902644 3902644 57404 57404 1722 1722 8095 8095 900 900 15593 15593 23692 23692 8875 8875 28488 28488 1862 1862 REIMBURSEMENT 400 400 4049675 3902644 147031 0 1416686 223068 2991981 5365843 4408667 5588911 925 1365 925 1365 X 4407742 5587546 4407742 5587546 4408667 5588911 1122423 57381 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 X 5229479 57381 57381 5172098 0 5172098 4049675 0 4049675 0 4049675 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 AMERICAN LEGION POST 537 128 EAST MAIN STREET OXFORD IA 52322 426074459 501 (C) (3) 32137 0 2023 FALL GRANT: VETERANS MEMORIAL AMERICAN RED CROSS OF IOWA 431 EIGHTEENTH STREET NW WASHINGTON DC 20006 530196605 501 (C) (3) 50593 0 EMERGENCY RESPONSE VEHICLE BLAIR HOUSE NONPROFIT CORP PO BOX 308 WASHINGTON IA 52353 510138711 501 (C) (3) 4840 0 FALL GRANT BOY SCOUT TROOP 234 PO BOX 583 KALONA IA 52247 421445406 501 (C) (3) 3050 0 FALL GRANT CHILDSERVE INC PO BOX 707 JOHNSTON IA 50131 421271420 501 (C) (3) 8686 0 2022 FALL GRANT HIPPOTHERAPY FOR CHILDREN CITY OF KEOTA PO BOX 77 KEOTA IA 52248 GOVERNMENT 500000 0 KEOTA POOL GRANT CITY OF LETTS 125 E IOWA STREET LETTS IA 52754 GOVERNMENT 2500 0 SPRING GRANT CITY OF MARTINSBURG 500 SW 7TH STREET STE 101 DES MOINES IA 50309 GOVERNMENT 23033 0 1ST INSTALLMENT GRANT CITY OF RIVERSIDE 60 GREENE STREET RIVERSIDE IA 52327 GOVERNMENT 848 0 2022 SPRING GRANT RAILROAD PARK PROJECT FINAL PAYMENT CITY OF WASHINGTON 215 E WASHINGTON WASHINGTON IA 52353 GOVERNMENT 146038 0 2022 FALL GRANT WELLNESS PARK PLAYGROUND CITY OF WEST CHESTER 508 MAIN STREET WEST CHESTER IA 52359 GOVERNMENT 20000 0 2022 FALL GRANT ENGLISH RIVER OUTFITTERS PO BOX 368 NORTH LIBERTY IA 52556 262810719 501 (C) (3) 2337 0 2023 SPRING GRANT GUTTERS GIVE FOUNDATION 3184 HIGHWAY 22 RIVERSIDE IA 52327 200440698 501 (C) (3) 15000 0 SURPRISE GRANT HIGHLAND COMMUNITY SCHOOL DISTRICT 1715 VINE AVE RIVERSIDE IA 52327 GOVERNMENT 30938 0 2023 SPRING GRANT: CLASSROOM DOOR LOCKS KEOTA COMMUNITY SCHOOLS PO BOX 88 KEOTA IA 52248 GOVERNMENT 3460 0 2023 SPRING GRANT : AED'S KNIGHTS OF COLUMBUS 606 WEST 3RD STREET WASHINGTON IA 52353 237541990 501 (C) (3) 19116 0 2022 FALL GRANT: KC HALL ROOF REPLACEMENT LOUISA COUNTY SHERIFF 12635 CO RD G56 STE 102 WAPELLO IA 52653 GOVERNMENT 9999 0 2023 SPRING GRANT: SEARCH & RESCUE UTV MID-PRAIRIE COMMUNITY SCHOOLS PO BOX 150 WELLMAN IA 52401 GOVERNMENT 198903 0 FIELD OF DREAMS AND MUSICAL INSTRUMENTS OPERA HOUSE INC PO BOX 413 WHAT CHEER IA 50258 237043885 501 (C) (3) 32161 0 STAGE FLOOR, EXTERIOR DOORS AND ELECTRICAL FOR OPERA HOUSE VFW POST 3949 609 HIGHWAY 6 BY-PASS EAST IOWA CITY IA 52240 420628753 501 (C) (19) 10499 0 FLOOR COVERING WACO SCHOOLS 404 W MAIN STREET WASHINGTON IA 52353 GOVERNMENT 180000 0 LIGHTS FOR FOOTBALL STADIUM/IPADS WASHINGTON AREA PERFOMING ARTS 831 S 13TH AVENUE WASHINGTON IA 52353 812820199 501 (C) (3) 1200 0 FALL GRANT WASHINGTON AREA SOCCER PO BOX 663 WASHINGTON IA 52353 813971154 501 (C) (3) 4230 0 SCOREBOARD PROJECT GRANT WASHINGTON COUNTY CONSERVATION BOARD PO BOX 889 WASHINGTON IA 52353 426005319 501 (C) (3) 57869 0 2023 SPRING GRANT: MARR PARK SHOWER HOUSE WASHINGTON COUNTY EMERGENCY MANAGEMENT 2183 LEXINGTON BLVD WASHINGTON IA 52353 GOVERNMENT 11916 0 WASHINGTON COUNTY DRONE PROJECT WASHINGTON COUNTY FAIR ASSOCIATION PO BOX 485 WASHINGTON IA 52353 420895998 501 (C) (3) 29028 0 2023 SPRING GRANT: WELCOME SIGN WASHINGTON COUNTY HISTORICAL SOCIETY PO BOX 924 WASHINGTON IA 52353 237192371 501 (C) (3) 26245 0 2023 SPRING GRANT: CONGER HOUSE MUSEUM RESTORATION WASHINGTON FREE PUBLIC LIBRARY FOUNDATION 115 W WASHINGTON WASHINGTON IA 52353 421482124 501 (C) (3) 6000 0 SPRING GRANT WASHINGTON COUNTY DEVELOPMENTAL CENTER 1425 WEST 5TH STREET WASHINGTON IA 52353 420985163 501 (C) (3) 5000 0 SPRING GRANT WELLMAN VOLUNTEER FIRE DEPT PO BOX 96 WELLMAN IA 52356 426063236 501 (C) (3) 64866 0 BREATHING APARATUS UNITS GRANT YMCA OF WASHINGTON COUNTY PO BOX 887 WASHINGTON IA 52353 420698186 501 (C) (3) 1115483 0 AQUATIC CENTER GRANT HOSPICE OF WASHINGTON COUNTY 948 EAST 11TH STREET WASHINGTON IA 52353 421315117 501 (C) (3) 32780 0 SPRING GRANT CITY OF AINSWORTH 134 N RAILROAD AINSWORTH IA 52201 GOVERNMENT 37617 0 MUNICIPAL GRANT CITY OF BRIGHTON PO BOX 336 BRIGHTON IA 52540 GOVERNMENT 41378 0 MUNICIPAL GRANT CITY OF CRAWFORDSVILLE PO BOX 202 CRAWFORDSVILLE IA 52621 GOVERNMENT 25078 0 MUNICIPAL GRANT CITY OF KALONA PO BOX 1213 KALONA IA 52247 GOVERNMENT 235104 0 MUNICIPAL GRANT CITY OF RIVERSIDE PO BOX 188 RIVERSIDE IA 52327 GOVERNMENT 91534 0 MUNICIPAL GRANT CITY OF WASHINGTON 215 E WASHINGTON WASHINGTON IA 52353 GOVERNMENT 673965 0 MUNICIPAL GRANT CITY OF WELLMAN PO BOX 129 WELLMAN IA 52356 GOVERNMENT 137928 0 MUNICIPAL GRANT CITY OF WEST CHESTER PO BOX 115 WEST CHESTER IA 52359 GOVERNMENT 11285 0 MUNICIPAL GRANT 39 1 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.