BLACK HAWK COUNTY GAMING ASSOC: Form 990, tax year 2024
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- Organization
- BLACK HAWK COUNTY GAMING ASSOC (EIN 80-0103166)
- Tax period
- 2024-07-01 to 2025-06-30
- Filed
- 2025-10-28
- IRS object ID
- 202503029349300200
- Schema version
- 2024v5.2
- 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 | 2025-10-28T23:45:24-05:00 | ReturnTs |
| Tax Period End | 2025-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 471019942 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CREATIVE PLANNING TAX LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 100 E PARK AVE STE 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2024-07-01 | 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 | 114 E 4TH STREET 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | EMILY HANSON | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3194331153 | PhoneNum |
| Signature | 2025-10-24 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BRIAN ARONSON CPA | PreparerPersonNm |
| PTIN | P01425251 | PTIN |
| Phone | 3192346885 | PhoneNum |
| Preparation | 2025-10-24 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | EMILY HANSON | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 114 E 4TH STREET 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,749,778 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | HTTPS://WWW.BHCGA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | IA | LegalDomicileStateCd |
| Activity Or Mission | FUND IMPORTANT CAPITAL PROJECTS AND MAKE CHARITABLE CONTRIBUTIONS THROUGH GRANT AWARDS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 12 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 12 | VotingMembersIndependentCnt |
| Total Employee | 2 | TotalEmployeeCnt |
| Total Volunteers | 14 | 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 | $683,246 | PYInvestmentIncomeAmt |
| CY Investment Income | $610,833 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,466,411 | PYOtherRevenueAmt |
| CY Other Revenue | $5,138,945 | CYOtherRevenueAmt |
| PY Total Revenue | $6,149,657 | PYTotalRevenueAmt |
| CY Total Revenue | $5,749,778 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $5,092,865 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $6,107,979 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $174,362 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $198,287 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $101,831 | PYOtherExpensesAmt |
| CY Other Expenses | $106,926 | CYOtherExpensesAmt |
| PY Total Expenses | $5,369,058 | PYTotalExpensesAmt |
| CY Total Expenses | $6,413,192 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $780,599 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$663,414 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $16,590,596 | TotalAssetsBOYAmt |
| Total Assets EOY | $17,574,954 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,278,755 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $9,813,992 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $8,311,841 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,760,962 | NetAssetsOrFundBalancesEOYAmt |
| Mission | HELPING THE CEDAR VALLEY PROSPER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $6,107,979 | ExpenseAmt |
| Grant | $6,107,979 | GrantAmt |
| Revenue | $126,000 | RevenueAmt |
| Desc | 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 24 ORGANIZATIONS. | Desc |
| Total Program Service Expenses | $6,107,979 | 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 | Yes (1) | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | 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 | 3 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| 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 | 12 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 12 | 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 | 114 E 4TH STREET 300 | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (15 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| KINGSLEY BOTCHWAY | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MELANIE KNIPP | ||||||
| VICE PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JANE WHITTLESEY | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SELVEDINA SAMARDZIC | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| ERIC RITLAND | ||||||
| AT-LARGE EXEC. MEMBER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SCOTT BECKER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STACEY BENTLEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RUSS BUCHANAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LEKEISHA VEASLEY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN HUFF | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHIQUITA LOVELESS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MIKE TYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| STACY VAN GORP | ||||||
| FORMER SECRETARY (THRU 9/24) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHAWN CHESTNUT | ||||||
| FORMER DIRECTOR (THRU 3/25) | 1.00 | Yes (X) | $0 | $0 | $0 | |
| EMILY HANSON | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $100,023 | $0 | $9,911 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $100,023 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $9,911 | 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 | $610,833 | TotalRevenueColumnAmt |
| Exclusion | $610,833 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,012,945 | TotalRevenueColumnAmt |
| Exclusion | $5,012,945 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 561000 | BusinessCd |
| Total Revenue Column | $126,000 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $126,000 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $126,000 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,749,778 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $126,000 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,623,778 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,107,979 | TotalAmt |
| Program Services | $6,107,979 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $122,496 | TotalAmt |
| Management And General | $122,496 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,326 | TotalAmt |
| Management And General | $53,326 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,458 | TotalAmt |
| Management And General | $1,458 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,309 | TotalAmt |
| Management And General | $8,309 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,698 | TotalAmt |
| Management And General | $12,698 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,669 | TotalAmt |
| Management And General | $23,669 | ManagementAndGeneralAmt |
Fees For Services Lobbying FeesForServicesLobbyingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,500 | TotalAmt |
| Management And General | $7,500 | ManagementAndGeneralAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,180 | TotalAmt |
| Management And General | $2,180 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,995 | TotalAmt |
| Management And General | $5,995 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,736 | TotalAmt |
| Management And General | $24,736 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,596 | TotalAmt |
| Management And General | $16,596 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,014 | TotalAmt |
| Management And General | $15,014 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,205 | TotalAmt |
| Management And General | $3,205 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,989 | TotalAmt |
| Management And General | $2,989 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,850 | TotalAmt |
| Management And General | $2,850 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,571 | TotalAmt |
| Management And General | $1,571 | ManagementAndGeneralAmt |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $621 | TotalAmt |
| Management And General | $621 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,413,192 | TotalAmt |
| Program Services | $6,107,979 | ProgramServicesAmt |
| Management And General | $305,213 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,271,785 | BOYAmt |
| EOY | $14,231,649 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $191,735 | BOYAmt |
| EOY | $109,154 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,503 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $4,275 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,078 | BOYAmt |
| EOY | $24,228 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,998 | BOYAmt |
| EOY | $3,209,923 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,590,596 | BOYAmt |
| EOY | $17,574,954 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,178,757 | BOYAmt |
| EOY | $9,722,844 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $99,998 | BOYAmt |
| EOY | $91,148 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,278,755 | BOYAmt |
| EOY | $9,813,992 | 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 | $8,311,841 | BOYAmt |
| EOY | $7,760,962 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,311,841 | BOYAmt |
| EOY | $7,760,962 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,590,596 | BOYAmt |
| EOY | $17,574,954 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$663,414 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $112,535 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributions | $3,000,000 | ContributionsAmt |
| Investment Earnings Or Losses | $120,955 | InvestmentEarningsOrLossesAmt |
| Administrative Expenses | $2,180 | AdministrativeExpensesAmt |
| End Year Balance | $3,118,775 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | Yes (1) | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,503 | OtherCostOrOtherBasisAmt |
| Depreciation | $4,275 | DepreciationAmt |
| Book Value | $24,228 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $24,228 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| RIGHT OF USE ASSET | $91,148 |
| BENEFICIAL INTEREST IN ASSETS HELD AT COMMUNITY FOUNDATION | $3,118,775 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,209,923 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OPERATING LEASE LIABILITY | Desc |
| Amt | $91,148 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $91,148 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,734,133 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $112,535 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $112,535 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,621,598 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $2,180 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | $126,000 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $128,180 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,749,778 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $6,285,012 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | -$126,000 | OtherExpensesIncludedAmt |
| Expenses Not Reported | -$126,000 | ExpensesNotReportedAmt |
| Expenses Subtotal | $6,411,012 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $2,180 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $2,180 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $6,413,192 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | GRANTS RELEASED FROM COMMITMENTS 126,000. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | GRANTS RELEASED FROM COMMITMENTS -126,000. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (19 entries)
| Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|
| CEDAR VALLEY ANGELS | ||||
| 844744369 | 501(C)(3) | $9,500 | $0 | CAPACITY BUILD: PROF. DEVELOPMENT AND EQUIPMENT |
| CEDAR VALLEY PRESCHOOL | ||||
| 420956806 | 501(C)(3) | $14,250 | $0 | RAISE THE ROOF! |
| CITY OF EVANSDALE | ||||
| 426006424 | CITY | $150,000 | $0 | ANGEL'S PARK WATER QUALITY & RESTROOM PROJECT |
| CITY OF FAIRBANK | ||||
| 426004653 | CITY | $15,000 | $0 | FAIRBANK BALL DIAMOND UPGRADES |
| CITY OF INDEPENDENCE | ||||
| 426004793 | CITY | $20,000 | $0 | EXTRICATION EQUIPMENT |
| CITY OF NEW HARTFORD | ||||
| 426005033 | CITY | $12,000 | $0 | MARTIN MEMORIAL LIBRARY ADA COMPLIANT RESTROOM |
| CITY OF TAMA | ||||
| 426005273 | CITY | $20,000 | $0 | SAFE ROUTES NETWORK OF TAMA AND TOLEDO |
| COMPREHENSIVE SYSTEMS INC | ||||
| 420951695 | 501(C)(3) | $10,000 | $0 | CONCRETE NEEDED: NEW HAMPTON GROUP HOME |
| FAMILY YMCA OF BLACK HAWK COUNTY | ||||
| 420681109 | 501(C)(3) | $170,000 | $0 | FAMILY YMCA OF BLACK HAWK COUNTY RE-VISIONING |
| FRIENDS OF NATIONAL CATTLE CONGRESS | ||||
| 421402010 | 501(C)(3) | $50,000 | $0 | NATIONAL CATTLE CONGRESS RENOVATION PROJECT |
| IOWA HEARTLAND HABITAT FOR HUMANITY | ||||
| 421350378 | 501(C)(3) | $1,000,000 | $0 | STRATEGIC GIVING INITIATIVE |
| LUTHERAN SERVICES IN IOWA | ||||
| 420698267 | 501(C)(3) | $10,000 | $0 | BLACK HAWK COUNTY REFUGEE RESETTLEMENT ASSISTANCE |
| NORTHEAST IOWA FOOD BANK | ||||
| 421169648 | 501(C)(3) | $1,000,000 | $0 | FROM HUNGER TO HOPE: BUILDING A SECURE TOMORROW |
| OPERATION 11TH HOUR | ||||
| 874490396 | 501(C)(3) | $10,850 | $0 | HANDICAPPED ACCESSIBLE FISHING PIER FOR INDEPENDENCE |
| RIVER HILLS FOUNDATION | ||||
| 263598915 | 501(C)(3) | $100,000 | $0 | TRANSFORM RIVER HILLS OLD POOL TO NEW SENSORY ROOM |
| RIVERVIEW CENTER | ||||
| 363920008 | 501(C)(3) | $7,350 | $0 | SUSTAINABLE SEXUAL ASSAULT INTERVENTION SERVICES |
| TRY PIE BAKERY | ||||
| 825090434 | 501(C)(3) | $16,000 | $0 | STRATEGIC PLANNING |
| UNIVERSITY OF NORTHERN IOWA | ||||
| 426058591 | 501(C)(3) | $1,001,000 | $0 | ELEVATING THE FAN EXPERIENCE: UNI-DOME PHASE 2 |
| WATERLOO DEVELOPMENT CORPORATION | ||||
| 421505470 | 501(C)(3) | $2,492,000 | $0 | PROPERTY ACQUISITIONS/BLIGHT ELIMINATION/PROPERTY ZONING AND RENOVATIONS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 19 | Total501c3OrgCnt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART 1, 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: $6,107,950 GRANTS LESS THAN $5,000: 15,200 CHANGE IN DISCOUNT TO PRESENT VALUE: 15,171 PART IX, LINE 1: $6,107,979 |
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 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 MEETING. ALL GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |