2022-01-22T18:06:43-06:00 2021-06-30 420714325 RSM US LLP 201 FIRST ST SE STE 800 CEDAR RAPIDS IA 524011512 990 2020-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3194331153 425 CEDAR STREET NO 300A WATERLOO IA 50701 CAROLYN RAFFERTY PRESIDENT 3194331153 2022-01-22 1 CAROLYN RAFFERTY XXX-XX-XXXX SHAWNA HULS P01315330 3192985333 2022-01-22 3 AAL1 IAL1 2020 2022-09-23 18:48:47Z CAROLYN RAFFERTY 425 CEDAR STREET 300A WATERLOO IA 50701 5353710 0 X WWW.BHCGA.ORG X 2003 IA 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. 16 16 2 16 0 0 0 0 0 0 304071 243893 3789426 5109817 4093497 5353710 2846531 3731077 0 0 168322 160865 0 0 0 116990 67648 3131843 3959590 961654 1394120 13878579 15700227 4885755 5313283 8992824 10386944 X HELPING THE CEDAR VALLEY PROSPER 0 0 1500000 1500000 CASH DONATION TO THE CITY OF CEDAR FALLS FOR THE CEDAR RIVER RECREATION PROJECT. 820000 820000 CASH DONATION TO THE CITY OF WATERLOO FOR THE CONVENTION CENTER PHASE 3 IMPROVEMENTS. 574800 574800 CASH DONATION TO THE CITY OF CEDAR FALLS FOR THE DETAILS OF THE DISTRICT PHASE 2. 836277 836277 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 836277 836277 3731077 0 0 0 0 0 0 0 0 0 1 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 0 0 2 1 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EMILY HANSON 3194331153 425 CEDAR STREET SUITE 300A WATERLOO IA 50701 BETSY RATCHFORD PRESIDENT 4.00 X X 0 0 0 CAROLYN RAFFERTY VICE PRESIDENT 2.00 X X 0 0 0 DICK MCALLISTER TREASURER 2.00 X X 0 0 0 SCOTT BECKER SECRETARY 2.00 X X 0 0 0 DEBRA CORSON DIRECTOR 1.00 X 0 0 0 MARK GALLAGHER DIRECTOR 1.00 X 0 0 0 ENDYA JOHSNON DIRECTOR (EFF 11/20) 1.00 X 0 0 0 ERIC JOHNSON DIRECTOR 1.00 X 0 0 0 PAUL LEE DIRECTOR 1.00 X 0 0 0 KEYAH LEVY DIRECTOR (UNTIL 08/20) 1.00 X 0 0 0 ANN LYONS DIRECTOR 1.00 X 0 0 0 ERIC RITLAND DIRECTOR (EFF 11/20) 1.00 X 0 0 0 DAVE RICHTER TREASURER ELECT 2.00 X X 0 0 0 JIM SCHAEFER DIRECTOR 1.00 X 0 0 0 ALICE SHIREY DIRECTOR 1.00 X 0 0 0 JANE WHITTLESEY DIRECTOR (EFF 07/20) 1.00 X 0 0 0 KATE WYATT DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPP EXECUTIVE DIRECTOR (UNTIL 03/21) 40.00 X 131127 0 2487 EMILY HANSON EXECUTIVE DIRECTOR (EFF 05/21) 40.00 X 0 0 0 SARAH CRAFT INTERIM EXEC. DIR. (04/21 TO 05/21) 40.00 X 0 0 0 131127 0 2487 1 0 0 0 0 243893 243893 5109817 5109817 5353710 0 0 5353710 X 3731077 3731077 109705 109705 39200 39200 11960 11960 745 745 10740 10740 5174 5174 6834 6834 16906 16906 7017 7017 177 177 20 20 190 190 2279 2279 DUES & SUBSCRIPTIONS 11712 11712 PAYROLL EXPENSES 5854 5854 3959590 3731077 228513 0 1075463 2322611 12672963 13213079 129963 164537 38816 38816 190 0 13878579 15700227 4885755 5313283 4885755 5313283 X 8992824 10386944 8992824 10386944 13878579 15700227 1394120 0 X X 0 1 X 1 0 38816 38816 0 0 X 5353710 0 5353710 0 5353710 3959590 0 3959590 0 3959590 PART X, LINE 2: 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. 1 CITY OF CEDAR FALLS 220 CLAY ST CEDAR FALLS IA 50613 426004332 CITY 1500000 CEDAR RIVER RECREATION PROJECT CITY OF WATERLOO 715 MULBERRY WATERLOO IA 50703 426005327 CITY 820000 CONVENTION CENTER PHASE 3 IMPROVEMENTS CITY OF CEDAR FALLS 220 CLAY ST CEDAR FALLS IA 50613 426004332 CITY 574800 DETAILS OF THE DISTRICT- PHASE 2 UNIVERSITY OF NORTHERN IOWA 213 EAST BARTLETT HALL CEDAR FALLS IA 506140394 426058591 501(C)(3) 300000 GALLAGHER BLUEDORN SEATING REPLACEMENT GROUT MUSEUM INC 503 SOUTH STREET WATERLOO IA 50702 421333059 501(C)(3) 82100 VIRTUAL PROGRAMMING IMPROVEMENTS WATERLOO DEVELOPMENT CORPORATION US BANK WATERLOO IA 50702 421505470 501(C)(3) 74900 BRIDGE LIGHTING 247 BLACK LEADERSHIP ADVANCEMENT CONSORTIUM FKA RENEW WATERLOO PO BOX 2031 WATERLOO IA 50704 901179763 501(C)(3) 50000 BLACK BUSINESS AND ENTREPRENEURSHIP ACCELERATOR CITY OF GILBERTVILLE 1321 5TH STREET GILBERTVILLE IA 50634 420865994 CITY 44000 CITY OF GILBERTVILL SPLASHPAD FAMILY & CHILDREN'S COUNCIL OF BLACK HAWK COUNTY 316 W 5TH STREET WATERLOO IA 50701 421307663 501(C)(3) 30000 TAKE CHARGE OF YOUR BODY SEXUAL ABUSE PREVENTION NORTHEAST IOWA FOOD BANK 1605 LAFAYETTE WATERLOO IA 50703 421169648 501(C)(3) 30000 COOLER AND FREEZER ROLL UP DOORS, DOCK CURTAINS BOYSGIRLS CLUB OF THE CEDAR VALLEY 515 LIME STREET WATERLOO IA 50703 426083723 501(C)(3) 27927 LITTLE PEOPLE'S UNIVERSITY IOWA HEALTHIEST STATE INITIATIVE 301 GRAND AVENUE DES MOINES IA 50309 454570642 501(C)(3) 25000 BLACK HAWK COUNTY DOUBLE UP FOOD BUCKS VISION TO LEARN 900 JACKSON ST SUITE LL5-2C DUBUQUE IA 52001 453457853 501(C)(3) 25000 VISION TO LEARN ONE CITY UNITED 907 INDEPENDENCE AVENUE WATERLOO IA 50703 832071578 501(C)(3) 25000 BUILDING ONE CITY MOMENTUM CITY OF DUNKERTON 200 TOWER ST PO BOX 100 DUNKERTON IA 50626 426004605 CITY 23273 DUNKERTON POLICE DEPARTMENT CITY OF DUNKERTON 200 TOWER ST PO BOX 100 DUNKERTON IA 50626 426004605 CITY 21978 RIVERWALK TRAIL SHELTERS EYE OF THE NEEDLE PO BOX 1972 WATERLOO IA 50704 261495933 501(C)(3) 20000 A PANORAMIC VIEW WATERLOO LEISURE SERVICES 1101 CAMPBELL WATERLOO IA 50701 426005327 CITY 20000 WATERLOO AQUATICS MASTER PLAN THE SALVATION ARMY OF WATERLOOCEDAR FALLS 89 FRANKLIN ST PO BOX 867 WATERLOO IA 50704 362167910 501(C)(3) 20000 SALVATION ARMY EMERGENCY SHELTERS IOWA JOBS FOR AMERICA'S GRADUATES (IJAG) 1111 9TH STREET SUITE 268 DES MOINES IA 50314 421492988 501(C)(3) 20000 CREATING CAREER PATHWAYS FOR UNDERSERVED YOUTH WATERLOO HOUSING TRUST FUND 229 E PARK AVENUE WATERLOO IA 50703 461021281 501(C)(3) 18500 WATERLOO HOUSING TRUST FUND 2020 CITY OF EVANSDALE 123 NORTH EVANS ROAD EVANSDALE IA 50707 426006424 CITY 13278 JAWS OF LIFE THAT IMPROVE SAFETY AND EFFICIENCY CITY OF HUDSON 525 JEFFERSON STREET PO BOX 536 HUDSON IA 506430536 426004779 CITY 13050 HUDSON TENNIS COURT AND PICKLEBALL COURT UPGRADE 23 0 PART I, LINE 2: 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. 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.