BLACK HAWK COUNTY GAMING ASSOC: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- BLACK HAWK COUNTY GAMING ASSOC (EIN 80-0103166)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-01-22
- IRS object ID
- 202200229349300110
- Schema version
- 2020v4.1
- 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 | 2022-01-22T18:06:43-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 420714325 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RSM US LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 201 FIRST ST SE STE 800 | AddressLine1Txt |
| City | CEDAR RAPIDS | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 524011512 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800103166 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACK HAWK COUNTY GAMING ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BLAC | BusinessNameControlTxt |
| Phone | 3194331153 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 CEDAR STREET NO 300A | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50701 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CAROLYN RAFFERTY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3194331153 | PhoneNum |
| Signature | 2022-01-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | CAROLYN | PersonFirstNm |
| Person Last | RAFFERTY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SHAWNA HULS | PreparerPersonNm |
| PTIN | P01315330 | PTIN |
| Phone | 3192985333 | PhoneNum |
| Preparation | 2022-01-22 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 3 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | CAROLYN RAFFERTY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 CEDAR STREET 300A | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,353,710 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BHCGA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | BLACK HAWK COUNTY GAMING ASSOCIATION HOLDS A GAMING LICENSE AND COLLECTS ROYALTIES FROM A CASINO OPERATOR FOR USE OF THE LICENSE. ALL PROFITS WILL BE DISBURSED TO GOVERNMENTAL AND/OR 501(C)(3) ORGANIZATIONS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 16 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $0 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $304,071 | PYInvestmentIncomeAmt |
| CY Investment Income | $243,893 | CYInvestmentIncomeAmt |
| PY Other Revenue | $3,789,426 | PYOtherRevenueAmt |
| CY Other Revenue | $5,109,817 | CYOtherRevenueAmt |
| PY Total Revenue | $4,093,497 | PYTotalRevenueAmt |
| CY Total Revenue | $5,353,710 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,846,531 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $3,731,077 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $168,322 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $160,865 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $116,990 | PYOtherExpensesAmt |
| CY Other Expenses | $67,648 | CYOtherExpensesAmt |
| PY Total Expenses | $3,131,843 | PYTotalExpensesAmt |
| CY Total Expenses | $3,959,590 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $961,654 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,394,120 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,878,579 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,700,227 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $4,885,755 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,313,283 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,992,824 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $10,386,944 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | HELPING THE CEDAR VALLEY PROSPER | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,500,000 | ExpenseAmt |
| Grant | $1,500,000 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF CEDAR FALLS FOR THE CEDAR RIVER RECREATION PROJECT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $820,000 | ExpenseAmt |
| Grant | $820,000 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF WATERLOO FOR THE CONVENTION CENTER PHASE 3 IMPROVEMENTS. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $574,800 | ExpenseAmt |
| Grant | $574,800 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF CEDAR FALLS FOR THE DETAILS OF THE DISTRICT PHASE 2. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $836,277 | ExpenseAmt |
| Grant | $836,277 | GrantAmt |
| Desc | CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $836,277 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $836,277 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $3,731,077 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | Yes (1) | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 2 | 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 | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 | Yes (1) | 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 | Yes (1) | 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 | EMILY HANSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3194331153 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 425 CEDAR STREET SUITE 300A | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50701 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (20 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| BETSY RATCHFORD | ||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| CAROLYN RAFFERTY | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DICK MCALLISTER | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTT BECKER | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEBRA CORSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK GALLAGHER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ENDYA JOHSNON | ||||||
| DIRECTOR (EFF 11/20) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC JOHNSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| PAUL LEE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEYAH LEVY | ||||||
| DIRECTOR (UNTIL 08/20) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANN LYONS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ERIC RITLAND | ||||||
| DIRECTOR (EFF 11/20) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DAVE RICHTER | ||||||
| TREASURER ELECT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JIM SCHAEFER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALICE SHIREY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JANE WHITTLESEY | ||||||
| DIRECTOR (EFF 07/20) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATE WYATT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH KNIPP | ||||||
| EXECUTIVE DIRECTOR (UNTIL 03/21) | 40.00 | Yes (X) | $131,127 | $0 | $2,487 | |
| EMILY HANSON | ||||||
| EXECUTIVE DIRECTOR (EFF 05/21) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH CRAFT | ||||||
| INTERIM EXEC. DIR. (04/21 TO 05/21) | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $131,127 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $2,487 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | 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 |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $243,893 | TotalRevenueColumnAmt |
| Exclusion | $243,893 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,109,817 | TotalRevenueColumnAmt |
| Exclusion | $5,109,817 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,353,710 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,353,710 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,731,077 | TotalAmt |
| Program Services | $3,731,077 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,705 | TotalAmt |
| Management And General | $109,705 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $39,200 | TotalAmt |
| Management And General | $39,200 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,960 | TotalAmt |
| Management And General | $11,960 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $745 | TotalAmt |
| Management And General | $745 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,740 | TotalAmt |
| Management And General | $10,740 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,174 | TotalAmt |
| Management And General | $5,174 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,834 | TotalAmt |
| Management And General | $6,834 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,906 | TotalAmt |
| Management And General | $16,906 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,017 | TotalAmt |
| Management And General | $7,017 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177 | TotalAmt |
| Management And General | $177 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20 | TotalAmt |
| Management And General | $20 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $190 | TotalAmt |
| Management And General | $190 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,279 | TotalAmt |
| Management And General | $2,279 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| DUES & SUBSCRIPTIONS | $11,712 | $11,712 |
| PAYROLL EXPENSES | $5,854 | $5,854 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,959,590 | TotalAmt |
| Program Services | $3,731,077 | ProgramServicesAmt |
| Management And General | $228,513 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,075,463 | BOYAmt |
| EOY | $2,322,611 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,672,963 | BOYAmt |
| EOY | $13,213,079 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $129,963 | BOYAmt |
| EOY | $164,537 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,816 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $38,816 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $190 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,878,579 | BOYAmt |
| EOY | $15,700,227 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,885,755 | BOYAmt |
| EOY | $5,313,283 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,885,755 | BOYAmt |
| EOY | $5,313,283 | 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 | $8,992,824 | BOYAmt |
| EOY | $10,386,944 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,992,824 | BOYAmt |
| EOY | $10,386,944 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,878,579 | BOYAmt |
| EOY | $15,700,227 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,394,120 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| 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 D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $38,816 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,816 | DepreciationAmt |
| Book Value | $0 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,353,710 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,353,710 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,353,710 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $3,959,590 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $3,959,590 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $3,959,590 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART X, LINE 2: | FormAndLineReferenceDesc |
| Explanation | WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE-LIKELY-THAN-NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. AS OF AND FOR THE YEARS ENDED JUNE 30, 2021 AND 2020, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE RECORDED AS A LIABILITY. THE INTERNAL REVENUE SERVICE HAS RECOGNIZED THE ASSOCIATION AS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (23 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| CITY OF CEDAR FALLS | |||||||
| 220 CLAY ST | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $1,500,000 | CEDAR RIVER RECREATION PROJECT |
| CITY OF WATERLOO | |||||||
| 715 MULBERRY | WATERLOO | IA | 50703 | 426005327 | CITY | $820,000 | CONVENTION CENTER PHASE 3 IMPROVEMENTS |
| CITY OF CEDAR FALLS | |||||||
| 220 CLAY ST | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $574,800 | DETAILS OF THE DISTRICT- PHASE 2 |
| UNIVERSITY OF NORTHERN IOWA | |||||||
| 213 EAST BARTLETT HALL | CEDAR FALLS | IA | 506140394 | 426058591 | 501(C)(3) | $300,000 | GALLAGHER BLUEDORN SEATING REPLACEMENT |
| GROUT MUSEUM INC | |||||||
| 503 SOUTH STREET | WATERLOO | IA | 50702 | 421333059 | 501(C)(3) | $82,100 | VIRTUAL PROGRAMMING IMPROVEMENTS |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| US BANK | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $74,900 | BRIDGE LIGHTING |
| 247 BLACK LEADERSHIP ADVANCEMENT CONSORTIUM FKA RENEW WATERLOO | |||||||
| PO BOX 2031 | WATERLOO | IA | 50704 | 901179763 | 501(C)(3) | $50,000 | BLACK BUSINESS AND ENTREPRENEURSHIP ACCELERATOR |
| CITY OF GILBERTVILLE | |||||||
| 1321 5TH STREET | GILBERTVILLE | IA | 50634 | 420865994 | CITY | $44,000 | CITY OF GILBERTVILL SPLASHPAD |
| FAMILY & CHILDREN'S COUNCIL OF BLACK HAWK COUNTY | |||||||
| 316 W 5TH STREET | WATERLOO | IA | 50701 | 421307663 | 501(C)(3) | $30,000 | TAKE CHARGE OF YOUR BODY SEXUAL ABUSE PREVENTION |
| NORTHEAST IOWA FOOD BANK | |||||||
| 1605 LAFAYETTE | WATERLOO | IA | 50703 | 421169648 | 501(C)(3) | $30,000 | COOLER AND FREEZER ROLL UP DOORS, DOCK CURTAINS |
| BOYSGIRLS CLUB OF THE CEDAR VALLEY | |||||||
| 515 LIME STREET | WATERLOO | IA | 50703 | 426083723 | 501(C)(3) | $27,927 | LITTLE PEOPLE'S UNIVERSITY |
| IOWA HEALTHIEST STATE INITIATIVE | |||||||
| 301 GRAND AVENUE | DES MOINES | IA | 50309 | 454570642 | 501(C)(3) | $25,000 | BLACK HAWK COUNTY DOUBLE UP FOOD BUCKS |
| VISION TO LEARN | |||||||
| 900 JACKSON ST SUITE LL5-2C | DUBUQUE | IA | 52001 | 453457853 | 501(C)(3) | $25,000 | VISION TO LEARN |
| ONE CITY UNITED | |||||||
| 907 INDEPENDENCE AVENUE | WATERLOO | IA | 50703 | 832071578 | 501(C)(3) | $25,000 | BUILDING ONE CITY MOMENTUM |
| CITY OF DUNKERTON | |||||||
| 200 TOWER ST PO BOX 100 | DUNKERTON | IA | 50626 | 426004605 | CITY | $23,273 | DUNKERTON POLICE DEPARTMENT |
| CITY OF DUNKERTON | |||||||
| 200 TOWER ST PO BOX 100 | DUNKERTON | IA | 50626 | 426004605 | CITY | $21,978 | RIVERWALK TRAIL SHELTERS |
| EYE OF THE NEEDLE | |||||||
| PO BOX 1972 | WATERLOO | IA | 50704 | 261495933 | 501(C)(3) | $20,000 | A PANORAMIC VIEW |
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL | WATERLOO | IA | 50701 | 426005327 | CITY | $20,000 | WATERLOO AQUATICS MASTER PLAN |
| THE SALVATION ARMY OF WATERLOOCEDAR FALLS | |||||||
| 89 FRANKLIN ST PO BOX 867 | WATERLOO | IA | 50704 | 362167910 | 501(C)(3) | $20,000 | SALVATION ARMY EMERGENCY SHELTERS |
| IOWA JOBS FOR AMERICA'S GRADUATES (IJAG) | |||||||
| 1111 9TH STREET SUITE 268 | DES MOINES | IA | 50314 | 421492988 | 501(C)(3) | $20,000 | CREATING CAREER PATHWAYS FOR UNDERSERVED YOUTH |
| WATERLOO HOUSING TRUST FUND | |||||||
| 229 E PARK AVENUE | WATERLOO | IA | 50703 | 461021281 | 501(C)(3) | $18,500 | WATERLOO HOUSING TRUST FUND 2020 |
| CITY OF EVANSDALE | |||||||
| 123 NORTH EVANS ROAD | EVANSDALE | IA | 50707 | 426006424 | CITY | $13,278 | JAWS OF LIFE THAT IMPROVE SAFETY AND EFFICIENCY |
| CITY OF HUDSON | |||||||
| 525 JEFFERSON STREET PO BOX 536 | HUDSON | IA | 506430536 | 426004779 | CITY | $13,050 | HUDSON TENNIS COURT AND PICKLEBALL COURT UPGRADE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 23 | 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 | THE ORGANIZATION PAYS GRANTS ON A REIMBURSEMENT BASIS. THE AWARDED AMOUNTS ARE NOT PAID TO THE GRANT RECIPIENT UNTIL INVOICES ARE SUBMITTED TO THE EXECUTIVE DIRECTOR OF THE ORGANIZATION. THE EXECUTIVE DIRECTOR EXAMINES ALL INVOICES SUBMITTED AND DETERMINES WHETHER OR NOT THEY ARE USED FOR THE APPROVED PURPOSE PRIOR TO FUNDS BEING DISBURSED TO THE RECIPIENT. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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 INTERST OF POLICY. BHCGA WILL ADOPT UTILIZING A LINE ITEM ON EACH MEETING'S AGENDA, "DECLARATION OF CONFLICTS OF INTEREST" TO REGULARY 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, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |