2024-10-09T10:18:54-05:00 2024-06-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2023-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3194331153 114 E 4TH STREET 300 WATERLOO IA 50703 EMILY HANSON EXECUTIVE DIRECTOR 3194331153 2024-10-08 1 0 BRIAN ARONSON CPA P01425251 3192346885 2024-10-08 2023 2024-10-15 13:58:12Z EMILY HANSON 114 E 4TH STREET 300 WATERLOO IA 50703 6149657 0 X HTTPS://WWW.BHCGA.ORG X 2003 IA FUND IMPORTANT CAPITAL PROJECTS AND MAKE CHARITABLE CONTRIBUTIONS THROUGH GRANT AWARDS. 15 15 2 16 0 0 0 0 0 0 388706 683246 6003589 5466411 6392295 6149657 2799261 5092865 0 0 152859 174362 0 0 0 92630 101831 3044750 5369058 3347545 780599 17114640 16590596 9583398 8278755 7531242 8311841 HELPING THE CEDAR VALLEY PROSPER. 0 0 5092865 5092865 306629 THE ASSOCIATION COLLECTS A FIXED PERCENTAGE OF THE CASINO'S REVENUE AND ALLOCATES THE PROCEEDS TO QUALIFIED NON-PROFIT ENTITIES AND GOVERNMENTS PRIMARILY WITHIN BLACK HAWK COUNTY AND SURROUNDING COUNTIES THROUGH A COMPETITIVE GRANT APPLICATION PROCESS. IN ACCORDANCE WITH THE STATE OF IOWA GAMBLING, GAMES AND SPORTS WAGERING REGULATION, THE ASSOCIATION IS REQUIRED TO DISTRIBUTE A FIXED PERCENT OF THE CASINO'S ADJUSTED GROSS RECEIPTS FOR EDUCATIONAL, CIVIC, PUBLIC, CHARITABLE, PATRIOTIC, OR RELIGIOUS USES. DURING THE YEAR THE ASSOCIATION PROVIDED GRANTS TO 22 ORGANIZATIONS. 5092865 0 0 0 0 0 0 0 0 0 1 0 0 0 1 0 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 2 1 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EMILY HANSON 3194331153 114 E 4TH STREET 300 WATERLOO IA 50703 ALICE SHIREY PRESIDENT 2.00 X X 0 0 0 KINGSLEY BOTCHWAY VICE PRESIDENT 2.00 X X 0 0 0 JANE WHITTLESEY TREASURER 2.00 X X 0 0 0 STACY VAN GORP SECRETARY 2.00 X X 0 0 0 ERIC RITLAND AT-LARGE EXEC. MEMBER 2.00 X X 0 0 0 RUSS BUCHANAN DIRECTOR 1.00 X 0 0 0 NICK EVENS DIRECTOR 1.00 X 0 0 0 SCOTT BECKER DIRECTOR 1.00 X 0 0 0 ENDYA JOHNSON DIRECTOR 1.00 X 0 0 0 ANN LYONS DIRECTOR 1.00 X 0 0 0 SELVEDINA NUHANOVIC DIRECTOR 1.00 X 0 0 0 JOHN HUFF DIRECTOR 1.00 X 0 0 0 SHAWN CHESTNUT DIRECTOR 1.00 X 0 0 0 MELANIE KNIPP DIRECTOR 1.00 X 0 0 0 CHIQUITA LOVELESS DIRECTOR 1.00 X 0 0 0 MIKE TYER DIRECTOR 1.00 X 0 0 0 EMILY HANSON EXECUTIVE DIRECTOR 40.00 X 89937 0 8803 89937 0 8803 0 0 0 0 0 683246 683246 5159782 5159782 OTHER INCOME 561000 306629 306629 306629 6149657 306629 0 5843028 5092865 5092865 106160 106160 50942 50942 1528 1528 4396 4396 11336 11336 20746 20746 5748 5748 29213 29213 7628 7628 10574 10574 2042 2042 6448 6448 1425 1425 1525 1525 MOVING EXPENSES 14513 14513 1969 1969 5369058 5092865 276193 0 17020068 16271785 94572 191735 28503 1425 0 27078 0 99998 17114640 16590596 9583398 8178757 0 99998 9583398 8278755 X 7531242 8311841 7531242 8311841 17114640 16590596 780599 0 X 0 1 X 1 0 28503 1425 27078 27078 OPERATING LEASE LIABILITY 99998 99998 5843028 0 5843028 306629 306629 6149657 5062429 -306629 -306629 5369058 0 5369058 PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS RELEASED FROM COMMITMENTS 306,629. PART XII, LINE 2D - OTHER ADJUSTMENTS: GRANTS RELEASED FROM COMMITMENTS -306,629. 1 AMANI COMMUNITY SERVICES 811605092 501(C)(3) 0 50000 AMANI'S CENTER FOR PEACE AND HEALING AMERICANS FOR INDEPENDENT LIVING 474503717 501(C)(3) 0 100000 VETERANS RESOURCE CENTER CEDAR FALLS HOUSING TRUST FUND 420896088 501(C)(3) 0 50000 START UP FUNDING: CF HOUSING TRUST FUND CHRISTIAN COMMUNITY DEVELOPMENT 421397528 501(C)(3) 0 500000 EXTENDING HOPE, HOUSE OF HOPE EMPOWERMENT CENTER CITY OF CEDAR FALLS 426004332 CITY 0 500000 COMMUNITY NATATORIUM CITY OF DYSART 426004613 CITY 0 25000 PUBLIC WORKS - MAINTENANCE SHOP RENOVATION CITY OF FREDERICKSBURG 426004693 CITY 0 10000 OUTDOOR PICKLEBALL COURTS CITY OF GREENE 426004724 CITY 0 10000 GREENE FIRE PROTECTION EQUIPMENT/RADIO UPGRADE PHASE #1 CITY OF INDEPENDENCE 426004793 CITY 0 25000 INDEPENDENCE COMPLEX INFIELD TURF PROJECT CITY OF WINTHROP 426005384 CITY 0 25000 CITY OF WINTHROP OUTDOOR COMMUNITY PARK SHELTER EMBRACING EXPLORATION 880584665 501(C)(3) 0 25000 HBCU TOUR WEBSITE NORTHEAST IOWA FOOD BANK 421169648 501(C)(3) 0 39000 HEAVY LIFTING OPERATION THRESHOLD 420982549 501(C)(3) 0 30000 OPERATION THRESHOLD DATA SYSTEM UPDATE PLUM CREEK ART CENTER 463891030 501(C)(3) 0 10000 ART GALLERY FACADE RENOVATION SUMNER DAYCARE AND LEARNING CENTER INC 872803740 501(C)(3) 0 50000 PHASE 2 OF SOLVING DAYCARE DESERT THE JOB FOUNDATION 203091308 501(C)(3) 0 15000 STRENGTHENING DEVELOPMENT PROCESSES FOR GROWTH & SUSTAINABILITY TRY PIE BAKERY 825090434 501(C)(3) 0 15000 TRY PIE LEARNING SPACE EXPANSION UNION COMMUNITY SCHOOL DISTRICT 421402268 SCHOOL 0 15000 DYSART-GENESEO ELEMENTARY PLAYGROUND RENOVATION WATERLOO COMMUNITY SCHOOLS FOUNDATION 421364293 501(C)(3) 0 7500 5 YEAR STRATEGIC PLANNING SESSIONS WATERLOO DEVELOPMENT CORPORATION 421505470 501(C)(3) 0 4010000 HARD COURT TOURNAMENT CENTER WAVERLY PUBLIC LIBRARY FOUNDATION 421493101 501(C)(3) 0 25000 MAKE ROOM FOR RENEWAL INDEPENDENCE AREA FOOD PANTRY 421267139 501(C)(3) 0 15000 RELOCATING THE INDEPENDENCE AREA FOOD PANTRY 22 PART I, LINE 2: ALL AMOUNTS AWARDED ARE APPROVED BY THE BOARD. ADMINISTRATIVE REPORTS ARE RECEIVED FROM THE GRANT RECIPIENTS UPON COMPLETION OF THE PROJECTS. SCHEDULE I TOTAL PER SCHEDULE I: $5,551,500 GRANTS LESS THAN $5,000: 6,000 DISCOUNT TO PRESENT VALUE: 464,635 PART IX, LINE 1: $5,092,865 FORM 990, PART VI, SECTION B, LINE 11B THE BOARD SHALL ENSURE THAT THE FOLLOWING STEPS TOWARD PUBLIC DISCLOSURE OF BLACK HAWK COUNTY GAMING ASSOCIATION'S FINANCIAL STATUS TAKE PLACE: 1. THE FINANCE COMMITTEE SHALL REVIEW AND APPROVE THE IRS FORM 990 ANNUAL TAX FILING PRIOR TO SUBMISSION. 2. DISTRIBUTE, TO THE FULL BOARD, A COPY OF THE FORM 990 IN ADVANCE OF FILING FOR REVIEW AND CONSIDERATION. FORM 990, PART VI, SECTION B, LINE 12C EVERY DIRECTOR AND EMPLOYEE IS REQUIRED TO ANNUALLY EXECUTE A DECLARATION DISCLOSING ANY RELATIONSHIPS OR MEMBERSHIPS WHICH MAY PRESENT A POTENTIAL CONFLICT OF INTEREST, OR AN APPEARANCE OF A CONFLICT AND SHALL INDICATE THAT HE/SHE HAS READ, UNDERSTANDS, AND AGREES TO ADHERE TO THE CONFLICT OF INTEREST OR POLICY. BHCGA WILL ADOPT UTILIZING A LINE ITEM ON EACH MEETING'S AGENDA, "DECLARATION OF CONFLICTS OF INTEREST" TO REGULARLY ADDRESS ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS COMPARABLE DATA FOR THE IOWA NON-PROFIT LICENSE HOLDERS. THE EXECUTIVE COMMITTEE RECOMMENDS THE SALARY TO THE FULL BOARD WITH THE ACTION NOTED IN THE MINUTES. REVIEW AND INPUT OF COMPENSATION ARE PLACED IN THE PERSONNEL FILE. THIS IS THE PROCESS USED FOR THE EXECUTIVE DIRECTOR POSITION, THE SOLE EMPLOYED OFFICER OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE BHCGA OPERATES UNDER AN OPEN MEETING POLICY. THE PUBLIC MAY ATTEND ANY BOARD MEETINGS. ALL GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.