2025-10-28T23:45:24-05:00 2025-06-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2024-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3194331153 114 E 4TH STREET 300 WATERLOO IA 50703 EMILY HANSON EXECUTIVE DIRECTOR 3194331153 2025-10-24 1 0 BRIAN ARONSON CPA P01425251 3192346885 2025-10-24 2024 2025-03-06 01:10:19Z EMILY HANSON 114 E 4TH STREET 300 WATERLOO IA 50703 5749778 0 X HTTPS://WWW.BHCGA.ORG X 2003 IA FUND IMPORTANT CAPITAL PROJECTS AND MAKE CHARITABLE CONTRIBUTIONS THROUGH GRANT AWARDS. 12 12 2 14 0 0 0 0 0 0 683246 610833 5466411 5138945 6149657 5749778 5092865 6107979 0 0 174362 198287 0 0 0 101831 106926 5369058 6413192 780599 -663414 16590596 17574954 8278755 9813992 8311841 7760962 HELPING THE CEDAR VALLEY PROSPER. 0 0 6107979 6107979 126000 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. 6107979 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 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 3 0 1 2 1 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EMILY HANSON 3194331153 114 E 4TH STREET 300 WATERLOO IA 50703 KINGSLEY BOTCHWAY PRESIDENT 2.00 X X 0 0 0 MELANIE KNIPP VICE PRESIDENT 2.00 X X 0 0 0 JANE WHITTLESEY TREASURER 2.00 X X 0 0 0 SELVEDINA SAMARDZIC SECRETARY 2.00 X X 0 0 0 ERIC RITLAND AT-LARGE EXEC. MEMBER 2.00 X X 0 0 0 SCOTT BECKER DIRECTOR 1.00 X 0 0 0 STACEY BENTLEY DIRECTOR 1.00 X 0 0 0 RUSS BUCHANAN DIRECTOR 1.00 X 0 0 0 LEKEISHA VEASLEY DIRECTOR 1.00 X 0 0 0 JOHN HUFF DIRECTOR 1.00 X 0 0 0 CHIQUITA LOVELESS DIRECTOR 1.00 X 0 0 0 MIKE TYER DIRECTOR 1.00 X 0 0 0 STACY VAN GORP FORMER SECRETARY (THRU 9/24) 2.00 X X 0 0 0 SHAWN CHESTNUT FORMER DIRECTOR (THRU 3/25) 1.00 X 0 0 0 EMILY HANSON EXECUTIVE DIRECTOR 40.00 X 100023 0 9911 100023 0 9911 1 0 0 0 0 610833 610833 5012945 5012945 OTHER INCOME 561000 126000 126000 126000 5749778 126000 0 5623778 6107979 6107979 122496 122496 53326 53326 1458 1458 8309 8309 12698 12698 23669 23669 7500 7500 2180 2180 5995 5995 24736 24736 16596 16596 15014 15014 3205 3205 2989 2989 2850 2850 1571 1571 621 621 6413192 6107979 305213 0 16271785 14231649 191735 109154 28503 4275 27078 24228 99998 3209923 16590596 17574954 8178757 9722844 99998 91148 8278755 9813992 X 8311841 7760962 8311841 7760962 16590596 17574954 -663414 112535 0 X 0 1 X 1 0 3000000 120955 2180 3118775 1.00000 1 0 28503 4275 24228 24228 RIGHT OF USE ASSET 91148 BENEFICIAL INTEREST IN ASSETS HELD AT COMMUNITY FOUNDATION 3118775 3209923 OPERATING LEASE LIABILITY 91148 91148 5734133 112535 112535 5621598 2180 126000 128180 5749778 6285012 -126000 -126000 6411012 2180 2180 6413192 PART XI, LINE 4B - OTHER ADJUSTMENTS: GRANTS RELEASED FROM COMMITMENTS 126,000. PART XII, LINE 2D - OTHER ADJUSTMENTS: GRANTS RELEASED FROM COMMITMENTS -126,000. 1 CEDAR VALLEY ANGELS 844744369 501(C)(3) 9500 0 CAPACITY BUILD: PROF. DEVELOPMENT AND EQUIPMENT CEDAR VALLEY PRESCHOOL 420956806 501(C)(3) 14250 0 RAISE THE ROOF! CITY OF EVANSDALE 426006424 CITY 150000 0 ANGEL'S PARK WATER QUALITY & RESTROOM PROJECT CITY OF FAIRBANK 426004653 CITY 15000 0 FAIRBANK BALL DIAMOND UPGRADES CITY OF INDEPENDENCE 426004793 CITY 20000 0 EXTRICATION EQUIPMENT CITY OF NEW HARTFORD 426005033 CITY 12000 0 MARTIN MEMORIAL LIBRARY ADA COMPLIANT RESTROOM CITY OF TAMA 426005273 CITY 20000 0 SAFE ROUTES NETWORK OF TAMA AND TOLEDO COMPREHENSIVE SYSTEMS INC 420951695 501(C)(3) 10000 0 CONCRETE NEEDED: NEW HAMPTON GROUP HOME FAMILY YMCA OF BLACK HAWK COUNTY 420681109 501(C)(3) 170000 0 FAMILY YMCA OF BLACK HAWK COUNTY RE-VISIONING FRIENDS OF NATIONAL CATTLE CONGRESS 421402010 501(C)(3) 50000 0 NATIONAL CATTLE CONGRESS RENOVATION PROJECT IOWA HEARTLAND HABITAT FOR HUMANITY 421350378 501(C)(3) 1000000 0 STRATEGIC GIVING INITIATIVE LUTHERAN SERVICES IN IOWA 420698267 501(C)(3) 10000 0 BLACK HAWK COUNTY REFUGEE RESETTLEMENT ASSISTANCE NORTHEAST IOWA FOOD BANK 421169648 501(C)(3) 1000000 0 FROM HUNGER TO HOPE: BUILDING A SECURE TOMORROW OPERATION 11TH HOUR 874490396 501(C)(3) 10850 0 HANDICAPPED ACCESSIBLE FISHING PIER FOR INDEPENDENCE RIVER HILLS FOUNDATION 263598915 501(C)(3) 100000 0 TRANSFORM RIVER HILLS OLD POOL TO NEW SENSORY ROOM RIVERVIEW CENTER 363920008 501(C)(3) 7350 0 SUSTAINABLE SEXUAL ASSAULT INTERVENTION SERVICES TRY PIE BAKERY 825090434 501(C)(3) 16000 0 STRATEGIC PLANNING UNIVERSITY OF NORTHERN IOWA 426058591 501(C)(3) 1001000 0 ELEVATING THE FAN EXPERIENCE: UNI-DOME PHASE 2 WATERLOO DEVELOPMENT CORPORATION 421505470 501(C)(3) 2492000 0 PROPERTY ACQUISITIONS/BLIGHT ELIMINATION/PROPERTY ZONING AND RENOVATIONS 19 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 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.