2020-02-18T19:27:59-06:00 2019-06-30 420714325 RSM US LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2018-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 425 CEDAR STREET NO 300A WATERLOO IA 50702 BETSY RATCHFORD PRESIDENT 3192347741 2020-02-13 1 JAMES B MOORE P00212275 3192359995 66.98.98.136 2020-02-13 14:41:57 CS P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 2F263ADB949BCC724EF6BC76D3FF7EB86571D971 2018 2020-11-19 02:30:22Z BETSY RATCHFORD 425 CEDAR STREET 300A WATERLOO IA 50702 5116011 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. 15 15 2 15 0 0 0 0 0 0 162182 301876 4890883 4814135 5053065 5116011 4364275 4679646 0 0 147610 155851 0 0 0 73455 79627 4585340 4915124 467725 200887 13973089 14639501 6142806 6608331 7830283 8031170 X 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. 0 0 1200000 1200000 CASH DONATION TO THE CITY OF WATERLOO FOR JEFFERSON/COMMERCIAL STREET AREA STREETSCAPING. 743212 743212 CASH DONATION TO THE CITY OF CEDAR FALLS FOR DETAILS OF THE DISTRICT PHASE 1. 600000 600000 CASH DONATION TO THE CITY OF WATERLOO FOR THE LINCOLN PARK PROJECT. 2136434 2136434 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 2136434 2136434 4679646 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 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X BETH KNIPP 3194331153 425 CEDAR STREET SUITE 300A WATERLOO IA 50702 DICK MCALLISTER TREASURER 2.00 X X 0 0 0 BETSY RATCHFORD PRESIDENT 4.00 X X 0 0 0 DEBRA CORSON VICE-PRESIDENT 2.00 X X 0 0 0 SARAH CRAFT SECRETARY 2.00 X X 0 0 0 MARK THOME DIRECTOR 1.00 X 0 0 0 ERIC JOHNSON DIRECTOR 1.00 X 0 0 0 PAUL LEE DIRECTOR 1.00 X 0 0 0 JIM SCHAEFER DIRECTOR 1.00 X 0 0 0 GEOFF GRIMES DIRECTOR 1.00 X 0 0 0 KATE WYATT DIRECTOR 1.00 X 0 0 0 CAROLYN RAFFERTY DIRECTOR 1.00 X 0 0 0 JOE VICH DIRECTOR 1.00 X 0 0 0 KENT MCCAUSLAND DIRECTOR 1.00 X 0 0 0 ANN LYONS DIRECTOR 1.00 X 0 0 0 ALICE SHIREY DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPP EXECUTIVE DIRECTOR 40.00 X 117301 0 3300 117301 0 3300 1 0 0 0 0 301876 301876 4814135 4814135 5116011 0 0 5116011 X 4679646 4679646 123850 123850 21120 21120 10881 10881 9320 9320 5705 5705 3882 3882 31681 31681 6944 6944 1603 1603 40 40 2275 2275 11072 11072 PAYROLL EXPENSES 5926 5926 DUES & SUBSCRIPTIONS 1179 1179 4915124 4679646 235478 0 238572 368593 13614769 14134556 110409 133888 4600 0 38816 36352 4739 2464 13973089 14639501 6142806 6608331 6142806 6608331 X 7830283 8031170 7830283 8031170 13973089 14639501 200887 0 X X 0 1 X 1 0 38816 36352 2464 2464 X 5116011 0 5116011 0 5116011 4915124 0 4915124 0 4915124 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, 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. 1 ALZHEIMERS ASSOCIATION BLACK HAWK COUNTY 2530 UNIVERITY AVENUE WATERLOO IA 50702 421449239 501(C)(3) 10000 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) 100000 PHASE II INTERPRETIVE DISPLAYS BEYOND PINK CEDAR VALLEY 215 RIDGEWAY WATERLOO IA 50701 421445986 501(C)(3) 5000 SUPPORT FOR CANCER SURVIVORS BLACK HAWK COUNTY FAMILY TREATMENT CENTER 229 E PARK AVE WATERLOO IA 50703 421444315 501(C)(3) 5000 OPERATING EXPENSE FOR DRUG COURT BLACK HAWK COUNTY SHERIFF'S OFFICE 225 EAST 6TH STREET WATERLOO IA 50703 426005328 COUNTY 100000 BODY CAMERA - IN CAR VIDEO CEDAR FALLS BAND BOOSTERS 1002 WEST 1ST ST CEDAR FALLS IA 50613 422862684 501(C)(3) 5000 UNIFORMS AND BAND EQUIPMENT CEDAR FALLS COMMUNITY THEATRE 103 MAIN STREET CEDAR FALLS IA 50613 421126008 501(C)(3) 184700 ON WITH THE SHOW CEDAR FALLS HISTORICAL SOCIETY 308 WEST 3RD STREET CEDAR FALLS IA 50613 421123674 501(C)(3) 250000 EDUCATION AND CURATORIAL CENTER CEDAR FALLS LIONS CLUB 2831 ABRAHAM DR CEDAR FALLS IA 50613 426063002 501(C)(3) 10000 VISION SCREENING PROGRAM CEDAR TRAILS PARTNERSHIP 6510 HUDSON ROAD CEDAR FALLS IA 506136404 421449239 501(C)(3) 5000 SUPPORT FOR TRAIL MANAGEMENT CEDAR VALLEY ANGELS PO BOX 11 CEDAR FALLS IA 50613 272087142 501(C)(3) 5000 SUPPORT FOR FOSTER FAMILIES CEDAR VALLEY ASSOCIATION OF SOFT TRAILS 217 WASHINGTON STREET CEDAR FALLS IA 50613 264787754 501(C)(3) 5000 SUPPORT FOR TRAIL MANAGEMENT CHRISTIAN COMMUNITY DEVELOPMENT 306 WALNUT ST WATERLOO IA 50703 421397528 501(C)(3) 5000 PILLARS PROJECT SUPPORT CITY OF CEDAR FALLS 220 CLAY STREET CEDAR FALLS IA 50613 426004332 CITY 743212 STREETSCAPES PHASE I CITY OF DYSART 601 WILSON PO BOX 686 DYSART IA 52224 426004613 CITY 19500 CARDIAC CARE CITY OF GARWIN 208 MAIN ST GARWIN IA 50632 426004702 CITY 12025 SAFETY PREPAREDNESS CITY OF GRUNDY CENTER GRUNDY CENTER THEATRE 602 7TH STREET GRUNDY CENTER IA 50638 426004737 CITY 37000 SEATING PROJECT CITY OF HAZELTON 301 HAYES ST E HAZELTON IA 50641 426038933 CITY 10000 SKATE PARK CITY OF HUDSON 525 JEFFERSON STREET HUDSON IA 506430536 426004779 CITY 77500 SPLASH PAD CITY OF IONIA PO BOX 142 IONIA IA 506450142 420871734 CITY 14276 TRAIL 2018 PROJECT CITY OF LA PORTE CITY 202 MAIN STREET LA PORTE CITY IA 50651 426004863 CITY 20850 PLAYGROUND EQUIPMENT AQUATIC CENTER CITY OF SHELL ROCK 802 N PUBLIC ROAD SHELL ROCK IA 50670 426005197 CITY 50000 AQUATIC CENTER CITY OF TOLEDO PO BOX 234 1007 PROSPECT DRIVE TOLEDO IA 52342 426005284 CITY 20000 EMERGENCY GENERATOR BACKUP PROJECT CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 1200000 JEFFERSON COMMERCIAL STREETSCAPE CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 600000 LINCOLN PARK IMPROVEMENTS CITY OF WINTHROP 354 W MADISON PO BOX 98 WINTHROP IA 50682 426005384 CITY 47450 FIRE RESCUE VEHICLE CLUB LES DAMES PO BOX 1681 WATERLOO IA 50704 421373168 501(C)(3) 10000 EDUCATION AND SCHOLARSHIP SUPPORT DUNKERTON EMS ASSOCIATION INC 991 JON ROAD DUNKERTON IA 50626 262636349 CITY 90000 AMBULANCE EYE OF THE NEEDLE PO BOX 1972 WATERLOO IA 50704 261495933 501(C)(3) 10000 HUMAN SERVICE PROGRAM SUPPORT FAMILY CHILDREN'S COUNCIL 2051 KIMBALL AVE WATERLOO IA 50702 421307663 501(C)(3) 30000 TAKE CHARGE OF YOUR BODY PROGRAM GLADBROOK-LINCOLN AMBULANCE SERVICE 1254 HWY 96 GLADBROOK IA 50635 426004706 501(C)(3) 13125 CARDIAC MONITOR GREAT DENVER ACTIVITIES FOUNDATION INC PO BOX 219 DENVER IA 50622 421464342 501(C)(3) 14327 CYCLONE CENTER CARDIO EQUIPMENT GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50702 237416881 501(C)(3) 20812 RUSSELL HOUSE PORCH REPLACEMENT HABITAT FOR HUMANITY 803 WEST 5TH STREET WATERLOO IA 50702 421350378 501(C)(3) 150000 HOUSE CONSTRUCTION HURSOME STRONG 4909 QUESADA AVE CEDAR FALLS IA 50613 814190996 501(C)(3) 10000 ADAPTIVE GOLF EQUIPMENT I HOPE CHAPTER - AMBUCS PO BOX 582 CEDAR FALLS IA 50613 300963962 501(C)(3) 5000 ADAPTIVE CYCLING EQUIPMENT INDEPENDENCE FIRE DEPARTMENT 113 4TH AVE SE INDEPENDENCE IA 50644 426004793 CITY 60000 GRASS RIG REPLACEMENT JESUP POLICE DEPARTMENT 791 6TH ST JESUP IA 50648 426004822 CITY 10487 PATROL VEHICLE JOB FOUNDATION PO BOX 1141 CEDAR FALLS IA 50613 203091308 501(C)(3) 5000 SUPPORT FOR YOUTH FINANCIAL LITERACY JUNIOR LEAGUE OF WATERLOO CEDAR FALLS PO BOX 568 WATERLOO IA 50704 426062659 501(C)(3) 5000 SUPPORT FOR LEAGUE LOCKER PROGRAM KADENS KLOSET PO BOX 265 APLINGTON IA 50604 820701468 501(C)(3) 5000 CLOTHING FOR FOSTER CHILDREN LAWLER FIRE DEPARTMENT PO BOX 103 LAWLER IA 52154 454074387 501(C)(3) 32500 RESPONSE VEHICLE LOVE INC 4807 UNIVERSITY AVE SUITE 202 CEDAR FALLS IA 50613 271344755 501(C)(3) 10000 PROVIDING RESOURCES TO THOSE IN NEED NORTH END ARTS AND CULTURE CENTER PO BOX 2761 WATERLOO IA 50704 461067101 501(C)(3) 10000 NORTH ENDS ARTS FESTIVAL SUPPORT READLYN FIRE FIGHTERS PO BOX 276 READLYN IA 50668 455561970 501(C)(3) 15000 BREATHING APPARATUS UPGRADE RIVERVIEW CENTER 2055 KIMBALL AVE SUITE 355 WATERLOO IA 50702 363920008 501(C)(3) 26050 SEXUAL VIOLENCE PREVENTION PROGRAM SALVATION ARMY 89 FRANKLIN ST WATERLOO IA 50704 362167910 501(C)(3) 45000 TWO DELIVERY VEHICLES SING ME TO HEAVEN 901 HIGHWAY 218 N LA PORTE CITY IA 50651 452232017 501(C)(3) 5000 BURIAL COSTS FOR CHILDREN TAMA COUNTY DAYCARE KIDS CORNER 403 W COMMERCIAL ST TOLEDO IA 52342 421157747 501(C)(3) 10000 SAFETY PROJECT THE NATURE CONSERVANCY IN IOWA 505 5TH AVENUE SUITE 930 DES MOINES IA 50309 530242652 501(C)(3) 20000 CEDAR FALLS/WATERLOO WETLANDS TRAER HISTORICAL MUSUEM INC 514 2ND STREET TRAER IA 50675 421158701 501(C)(3) 10000 HISTORY NOW PROJECT UPGRADES TRI COUNTY HEAD START 205 ADAMS STREET WATERLOO IA 50703 421020922 501(C)(3) 11313 UPGRADE LILY'S PLAYGROUND TRY PIE 715 EAST 4TH STREET WATERLOO IA 50703 825090434 501(C)(3) 10000 YOUTH EMPOWERMENT PROGRAM UNI - SWIMMING AND DIVING RECREATION CENTER CEDAR FALLS IA 50613 426004333 501(C)(3) 5000 TIMING AND MEET EQUIPMENT UNION COMMUNITY SCHOOL DISTRICT 200 ADAMS ST LA PORTE CITY IA 50651 421402268 CITY 11500 TIMING SYSTEM VISION TO LEARN 11611 SAN VINCENTE BLVD STE 500 LOS ANGELES CA 90049 453457853 501(C)(3) 25000 EXAMS AND GLASSES WATERLOO SCHOOLS WATERLOO COMMUNITY SCHOOL DISTRICT 1516 WASHINGTON STREET WATERLOO IA 50702 426003910 CITY 15000 LOWELL WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 250000 MARINA PROJECT WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 123303 WATERLOO CURLING, ICE ARENA AND EVENT CENTER WATERLOO HOUSING TRUST 229 E PARK AVE WATERLOO IA 50703 461021281 501(C)(3) 15000 FUDNING TO SUPPLY MATCH FOR FEDERAL GRANT WATERLOO PUBLIC LIBRARY 415 COMMERCIAL ST WATERLOO IA 50701 426005327 PUBLIC LIBRARY 12000 AUTHORS EVENT WATERLOO SOFTBALL ASSOCIATION PO BOX 2134 WATERLOO IA 50704 421198340 501(C)(4) 5000 HOING RICE PAVILION YOUTH ART TEAM 212 EAST 4TH STREET WATERLOO IA 50703 833399046 501(C)(3) 10000 SUPPORT FOR ART TEAM EXPENSES BUCHANAN COUNTY CONSERVATION BOARD 1883 125TH STREET HAZELTON IA 50641 426004794 COUNTY 34715 WAPSI BRIDGE ACCESS 63 1 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 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.