BLACK HAWK COUNTY GAMING ASSOC: Form 990, tax year 2018
View the entire original 990 at ProPublica ↗
- Organization
- BLACK HAWK COUNTY GAMING ASSOC (EIN 80-0103166)
- Tax period
- 2018-07-01 to 2019-06-30
- Filed
- 2020-02-18
- IRS object ID
- 202030499349300048
- Schema version
- 2018v3.1
- 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 | 2020-02-18T19:27:59-06:00 | ReturnTs |
| Tax Period End | 2019-06-30 | 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 | 999 HOME PLAZA SUITE 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50701 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2018-07-01 | 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 | 3192347741 | 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 | 50702 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BETSY RATCHFORD | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3192347741 | PhoneNum |
| Signature | 2020-02-13 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JAMES B MOORE | PreparerPersonNm |
| PTIN | P00212275 | PTIN |
| Phone | 3192359995 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 66.98.98.136 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-02-13 | IPDt |
| IP Tm | 14:41:57 | IPTm |
| IP Timezone | CS | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 2F263ADB949BCC724EF6BC76D3FF7EB86571D971 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2018 | TaxYr |
| Build TS | 2020-11-19 02:30:22Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BETSY RATCHFORD | 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 | 50702 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,116,011 | 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 | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 15 | 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 | $162,182 | PYInvestmentIncomeAmt |
| CY Investment Income | $301,876 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,890,883 | PYOtherRevenueAmt |
| CY Other Revenue | $4,814,135 | CYOtherRevenueAmt |
| PY Total Revenue | $5,053,065 | PYTotalRevenueAmt |
| CY Total Revenue | $5,116,011 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $4,364,275 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,679,646 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $147,610 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $155,851 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $73,455 | PYOtherExpensesAmt |
| CY Other Expenses | $79,627 | CYOtherExpensesAmt |
| PY Total Expenses | $4,585,340 | PYTotalExpensesAmt |
| CY Total Expenses | $4,915,124 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $467,725 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $200,887 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,973,089 | TotalAssetsBOYAmt |
| Total Assets EOY | $14,639,501 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,142,806 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,608,331 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,830,283 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $8,031,170 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | HELPING THE CEDAR VALLEY PROSPER - 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,200,000 | ExpenseAmt |
| Grant | $1,200,000 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF WATERLOO FOR JEFFERSON/COMMERCIAL STREET AREA STREETSCAPING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $743,212 | ExpenseAmt |
| Grant | $743,212 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF CEDAR FALLS FOR DETAILS OF THE DISTRICT PHASE 1. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $600,000 | ExpenseAmt |
| Grant | $600,000 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF WATERLOO FOR THE LINCOLN PARK PROJECT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,136,434 | ExpenseAmt |
| Grant | $2,136,434 | 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 | $2,136,434 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $2,136,434 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $4,679,646 | 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 |
| Temp Or Permanent Endowments | 0 | TempOrPermanentEndowmentsInd |
| 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 | Yes (1) | 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 | BETH KNIPP | 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 | 50702 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| DICK MCALLISTER | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BETSY RATCHFORD | ||||||
| PRESIDENT | 4.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEBRA CORSON | ||||||
| VICE-PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SARAH CRAFT | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK THOME | ||||||
| DIRECTOR | 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 | |
| JIM SCHAEFER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEOFF GRIMES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATE WYATT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CAROLYN RAFFERTY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE VICH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENT MCCAUSLAND | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ANN LYONS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALICE SHIREY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH KNIPP | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $117,301 | $0 | $3,300 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $117,301 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $3,300 | 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 | $301,876 | TotalRevenueColumnAmt |
| Exclusion | $301,876 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,814,135 | TotalRevenueColumnAmt |
| Exclusion | $4,814,135 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,116,011 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,116,011 | 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 | $4,679,646 | TotalAmt |
| Program Services | $4,679,646 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $123,850 | TotalAmt |
| Management And General | $123,850 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,120 | TotalAmt |
| Management And General | $21,120 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,881 | TotalAmt |
| Management And General | $10,881 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,320 | TotalAmt |
| Management And General | $9,320 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,705 | TotalAmt |
| Management And General | $5,705 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,882 | TotalAmt |
| Management And General | $3,882 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,681 | TotalAmt |
| Management And General | $31,681 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,944 | TotalAmt |
| Management And General | $6,944 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,603 | TotalAmt |
| Management And General | $1,603 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $40 | TotalAmt |
| Management And General | $40 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,275 | TotalAmt |
| Management And General | $2,275 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,072 | TotalAmt |
| Management And General | $11,072 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| PAYROLL EXPENSES | $5,926 | $5,926 |
| DUES & SUBSCRIPTIONS | $1,179 | $1,179 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,915,124 | TotalAmt |
| Program Services | $4,679,646 | ProgramServicesAmt |
| Management And General | $235,478 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $238,572 | BOYAmt |
| EOY | $368,593 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,614,769 | BOYAmt |
| EOY | $14,134,556 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $110,409 | BOYAmt |
| EOY | $133,888 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,600 | BOYAmt |
| EOY | $0 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,816 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $36,352 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,739 | BOYAmt |
| EOY | $2,464 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,973,089 | BOYAmt |
| EOY | $14,639,501 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,142,806 | BOYAmt |
| EOY | $6,608,331 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,142,806 | BOYAmt |
| EOY | $6,608,331 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,830,283 | BOYAmt |
| EOY | $8,031,170 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,830,283 | BOYAmt |
| EOY | $8,031,170 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,973,089 | BOYAmt |
| EOY | $14,639,501 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $200,887 | 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 | $36,352 | DepreciationAmt |
| Book Value | $2,464 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,464 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,116,011 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,116,011 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,116,011 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,915,124 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,915,124 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,915,124 | 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, 2019 AND 2018, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE RECORDED AS A LIABILITY. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2015. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (64 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| ALZHEIMERS ASSOCIATION BLACK HAWK COUNTY | |||||||
| 2530 UNIVERITY AVENUE | WATERLOO | IA | 50702 | 421449239 | 501(C)(3) | $10,000 | ASSISTANCE TO PEOPLE WITH ALZHEIMERS |
| AMERICA'S AGRICULTURAL AND INDUSTRIAL HERITAGE LANDSCAPE DBA SILOS & SM | |||||||
| 604 LAFAYETTE ST 202 | WATERLOO | IA | 50704 | 421387305 | 501(C)(3) | $100,000 | PHASE II INTERPRETIVE DISPLAYS |
| BEYOND PINK CEDAR VALLEY | |||||||
| 215 RIDGEWAY | WATERLOO | IA | 50701 | 421445986 | 501(C)(3) | $5,000 | SUPPORT FOR CANCER SURVIVORS |
| BLACK HAWK COUNTY FAMILY TREATMENT CENTER | |||||||
| 229 E PARK AVE | WATERLOO | IA | 50703 | 421444315 | 501(C)(3) | $5,000 | OPERATING EXPENSE FOR DRUG COURT |
| BLACK HAWK COUNTY SHERIFF'S OFFICE | |||||||
| 225 EAST 6TH STREET | WATERLOO | IA | 50703 | 426005328 | COUNTY | $100,000 | BODY CAMERA - IN CAR VIDEO |
| CEDAR FALLS BAND BOOSTERS | |||||||
| 1002 WEST 1ST ST | CEDAR FALLS | IA | 50613 | 422862684 | 501(C)(3) | $5,000 | UNIFORMS AND BAND EQUIPMENT |
| CEDAR FALLS COMMUNITY THEATRE | |||||||
| 103 MAIN STREET | CEDAR FALLS | IA | 50613 | 421126008 | 501(C)(3) | $184,700 | ON WITH THE SHOW |
| CEDAR FALLS HISTORICAL SOCIETY | |||||||
| 308 WEST 3RD STREET | CEDAR FALLS | IA | 50613 | 421123674 | 501(C)(3) | $250,000 | EDUCATION AND CURATORIAL CENTER |
| CEDAR FALLS LIONS CLUB | |||||||
| 2831 ABRAHAM DR | CEDAR FALLS | IA | 50613 | 426063002 | 501(C)(3) | $10,000 | VISION SCREENING PROGRAM |
| CEDAR TRAILS PARTNERSHIP | |||||||
| 6510 HUDSON ROAD | CEDAR FALLS | IA | 506136404 | 421449239 | 501(C)(3) | $5,000 | SUPPORT FOR TRAIL MANAGEMENT |
| CEDAR VALLEY ANGELS | |||||||
| PO BOX 11 | CEDAR FALLS | IA | 50613 | 272087142 | 501(C)(3) | $5,000 | SUPPORT FOR FOSTER FAMILIES |
| CEDAR VALLEY ASSOCIATION OF SOFT TRAILS | |||||||
| 217 WASHINGTON STREET | CEDAR FALLS | IA | 50613 | 264787754 | 501(C)(3) | $5,000 | SUPPORT FOR TRAIL MANAGEMENT |
| CHRISTIAN COMMUNITY DEVELOPMENT | |||||||
| 306 WALNUT ST | WATERLOO | IA | 50703 | 421397528 | 501(C)(3) | $5,000 | PILLARS PROJECT SUPPORT |
| CITY OF CEDAR FALLS | |||||||
| 220 CLAY STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $743,212 | STREETSCAPES PHASE I |
| CITY OF DYSART | |||||||
| 601 WILSON PO BOX 686 | DYSART | IA | 52224 | 426004613 | CITY | $19,500 | CARDIAC CARE |
| CITY OF GARWIN | |||||||
| 208 MAIN ST | GARWIN | IA | 50632 | 426004702 | CITY | $12,025 | SAFETY PREPAREDNESS |
| CITY OF GRUNDY CENTER GRUNDY CENTER THEATRE | |||||||
| 602 7TH STREET | GRUNDY CENTER | IA | 50638 | 426004737 | CITY | $37,000 | SEATING PROJECT |
| CITY OF HAZELTON | |||||||
| 301 HAYES ST E | HAZELTON | IA | 50641 | 426038933 | CITY | $10,000 | SKATE PARK |
| CITY OF HUDSON | |||||||
| 525 JEFFERSON STREET | HUDSON | IA | 506430536 | 426004779 | CITY | $77,500 | SPLASH PAD |
| CITY OF IONIA | |||||||
| PO BOX 142 | IONIA | IA | 506450142 | 420871734 | CITY | $14,276 | TRAIL 2018 PROJECT |
| CITY OF LA PORTE CITY | |||||||
| 202 MAIN STREET | LA PORTE CITY | IA | 50651 | 426004863 | CITY | $20,850 | PLAYGROUND EQUIPMENT AQUATIC CENTER |
| CITY OF SHELL ROCK | |||||||
| 802 N PUBLIC ROAD | SHELL ROCK | IA | 50670 | 426005197 | CITY | $50,000 | AQUATIC CENTER |
| CITY OF TOLEDO | |||||||
| PO BOX 234 1007 PROSPECT DRIVE | TOLEDO | IA | 52342 | 426005284 | CITY | $20,000 | EMERGENCY GENERATOR BACKUP PROJECT |
| CITY OF WATERLOO | |||||||
| 715 MULBERRY STREET | WATERLOO | IA | 50703 | 426005327 | CITY | $1,200,000 | JEFFERSON COMMERCIAL STREETSCAPE |
| CITY OF WATERLOO | |||||||
| 715 MULBERRY STREET | WATERLOO | IA | 50703 | 426005327 | CITY | $600,000 | LINCOLN PARK IMPROVEMENTS |
| CITY OF WINTHROP | |||||||
| 354 W MADISON PO BOX 98 | WINTHROP | IA | 50682 | 426005384 | CITY | $47,450 | FIRE RESCUE VEHICLE |
| CLUB LES DAMES | |||||||
| PO BOX 1681 | WATERLOO | IA | 50704 | 421373168 | 501(C)(3) | $10,000 | EDUCATION AND SCHOLARSHIP SUPPORT |
| DUNKERTON EMS ASSOCIATION INC | |||||||
| 991 JON ROAD | DUNKERTON | IA | 50626 | 262636349 | CITY | $90,000 | AMBULANCE |
| EYE OF THE NEEDLE | |||||||
| PO BOX 1972 | WATERLOO | IA | 50704 | 261495933 | 501(C)(3) | $10,000 | HUMAN SERVICE PROGRAM SUPPORT |
| FAMILY CHILDREN'S COUNCIL | |||||||
| 2051 KIMBALL AVE | WATERLOO | IA | 50702 | 421307663 | 501(C)(3) | $30,000 | TAKE CHARGE OF YOUR BODY PROGRAM |
| GLADBROOK-LINCOLN AMBULANCE SERVICE | |||||||
| 1254 HWY 96 | GLADBROOK | IA | 50635 | 426004706 | 501(C)(3) | $13,125 | CARDIAC MONITOR |
| GREAT DENVER ACTIVITIES FOUNDATION INC | |||||||
| PO BOX 219 | DENVER | IA | 50622 | 421464342 | 501(C)(3) | $14,327 | CYCLONE CENTER CARDIO EQUIPMENT |
| GROUT MUSEUM | |||||||
| 503 SOUTH STREET | WATERLOO | IA | 50702 | 237416881 | 501(C)(3) | $20,812 | RUSSELL HOUSE PORCH REPLACEMENT |
| HABITAT FOR HUMANITY | |||||||
| 803 WEST 5TH STREET | WATERLOO | IA | 50702 | 421350378 | 501(C)(3) | $150,000 | HOUSE CONSTRUCTION |
| HURSOME STRONG | |||||||
| 4909 QUESADA AVE | CEDAR FALLS | IA | 50613 | 814190996 | 501(C)(3) | $10,000 | ADAPTIVE GOLF EQUIPMENT |
| I HOPE CHAPTER - AMBUCS | |||||||
| PO BOX 582 | CEDAR FALLS | IA | 50613 | 300963962 | 501(C)(3) | $5,000 | ADAPTIVE CYCLING EQUIPMENT |
| INDEPENDENCE FIRE DEPARTMENT | |||||||
| 113 4TH AVE SE | INDEPENDENCE | IA | 50644 | 426004793 | CITY | $60,000 | GRASS RIG REPLACEMENT |
| JESUP POLICE DEPARTMENT | |||||||
| 791 6TH ST | JESUP | IA | 50648 | 426004822 | CITY | $10,487 | PATROL VEHICLE |
| JOB FOUNDATION | |||||||
| PO BOX 1141 | CEDAR FALLS | IA | 50613 | 203091308 | 501(C)(3) | $5,000 | SUPPORT FOR YOUTH FINANCIAL LITERACY |
| JUNIOR LEAGUE OF WATERLOO CEDAR FALLS | |||||||
| PO BOX 568 | WATERLOO | IA | 50704 | 426062659 | 501(C)(3) | $5,000 | SUPPORT FOR LEAGUE LOCKER PROGRAM |
| KADENS KLOSET | |||||||
| PO BOX 265 | APLINGTON | IA | 50604 | 820701468 | 501(C)(3) | $5,000 | CLOTHING FOR FOSTER CHILDREN |
| LAWLER FIRE DEPARTMENT | |||||||
| PO BOX 103 | LAWLER | IA | 52154 | 454074387 | 501(C)(3) | $32,500 | RESPONSE VEHICLE |
| LOVE INC | |||||||
| 4807 UNIVERSITY AVE SUITE 202 | CEDAR FALLS | IA | 50613 | 271344755 | 501(C)(3) | $10,000 | PROVIDING RESOURCES TO THOSE IN NEED |
| NORTH END ARTS AND CULTURE CENTER | |||||||
| PO BOX 2761 | WATERLOO | IA | 50704 | 461067101 | 501(C)(3) | $10,000 | NORTH ENDS ARTS FESTIVAL SUPPORT |
| READLYN FIRE FIGHTERS | |||||||
| PO BOX 276 | READLYN | IA | 50668 | 455561970 | 501(C)(3) | $15,000 | BREATHING APPARATUS UPGRADE |
| RIVERVIEW CENTER | |||||||
| 2055 KIMBALL AVE SUITE 355 | WATERLOO | IA | 50702 | 363920008 | 501(C)(3) | $26,050 | SEXUAL VIOLENCE PREVENTION PROGRAM |
| SALVATION ARMY | |||||||
| 89 FRANKLIN ST | WATERLOO | IA | 50704 | 362167910 | 501(C)(3) | $45,000 | TWO DELIVERY VEHICLES |
| SING ME TO HEAVEN | |||||||
| 901 HIGHWAY 218 N | LA PORTE CITY | IA | 50651 | 452232017 | 501(C)(3) | $5,000 | BURIAL COSTS FOR CHILDREN |
| TAMA COUNTY DAYCARE KIDS CORNER | |||||||
| 403 W COMMERCIAL ST | TOLEDO | IA | 52342 | 421157747 | 501(C)(3) | $10,000 | SAFETY PROJECT |
| THE NATURE CONSERVANCY IN IOWA | |||||||
| 505 5TH AVENUE SUITE 930 | DES MOINES | IA | 50309 | 530242652 | 501(C)(3) | $20,000 | CEDAR FALLS/WATERLOO WETLANDS |
| TRAER HISTORICAL MUSUEM INC | |||||||
| 514 2ND STREET | TRAER | IA | 50675 | 421158701 | 501(C)(3) | $10,000 | HISTORY NOW PROJECT UPGRADES |
| TRI COUNTY HEAD START | |||||||
| 205 ADAMS STREET | WATERLOO | IA | 50703 | 421020922 | 501(C)(3) | $11,313 | UPGRADE LILY'S PLAYGROUND |
| TRY PIE | |||||||
| 715 EAST 4TH STREET | WATERLOO | IA | 50703 | 825090434 | 501(C)(3) | $10,000 | YOUTH EMPOWERMENT PROGRAM |
| UNI - SWIMMING AND DIVING | |||||||
| RECREATION CENTER | CEDAR FALLS | IA | 50613 | 426004333 | 501(C)(3) | $5,000 | TIMING AND MEET EQUIPMENT |
| UNION COMMUNITY SCHOOL DISTRICT | |||||||
| 200 ADAMS ST | LA PORTE CITY | IA | 50651 | 421402268 | CITY | $11,500 | TIMING SYSTEM |
| VISION TO LEARN | |||||||
| 11611 SAN VINCENTE BLVD STE 500 | LOS ANGELES | CA | 90049 | 453457853 | 501(C)(3) | $25,000 | EXAMS AND GLASSES WATERLOO SCHOOLS |
| WATERLOO COMMUNITY SCHOOL DISTRICT | |||||||
| 1516 WASHINGTON STREET | WATERLOO | IA | 50702 | 426003910 | CITY | $15,000 | LOWELL |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $250,000 | MARINA PROJECT |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $123,303 | WATERLOO CURLING, ICE ARENA AND EVENT CENTER |
| WATERLOO HOUSING TRUST | |||||||
| 229 E PARK AVE | WATERLOO | IA | 50703 | 461021281 | 501(C)(3) | $15,000 | FUDNING TO SUPPLY MATCH FOR FEDERAL GRANT |
| WATERLOO PUBLIC LIBRARY | |||||||
| 415 COMMERCIAL ST | WATERLOO | IA | 50701 | 426005327 | PUBLIC LIBRARY | $12,000 | AUTHORS EVENT |
| WATERLOO SOFTBALL ASSOCIATION | |||||||
| PO BOX 2134 | WATERLOO | IA | 50704 | 421198340 | 501(C)(4) | $5,000 | HOING RICE PAVILION |
| YOUTH ART TEAM | |||||||
| 212 EAST 4TH STREET | WATERLOO | IA | 50703 | 833399046 | 501(C)(3) | $10,000 | SUPPORT FOR ART TEAM EXPENSES |
| BUCHANAN COUNTY CONSERVATION BOARD | |||||||
| 1883 125TH STREET | HAZELTON | IA | 50641 | 426004794 | COUNTY | $34,715 | WAPSI BRIDGE ACCESS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 63 | Total501c3OrgCnt |
| Total Other Org | 1 | 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 AUDIT 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 15 | 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. |