BLACK HAWK COUNTY GAMING ASSOC: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- BLACK HAWK COUNTY GAMING ASSOC (EIN 80-0103166)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2018-10-17
- IRS object ID
- 201822909349300722
- Schema version
- 2017v2.3
- 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 | 2018-10-17T12:27:52-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | 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 | 2017-07-01 | 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 | 2018-10-05 | 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 | 108.171.132.189 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-10-05 | IPDt |
| IP Tm | 12:36:07 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | ECD57CE8FE4BF7981919881230560A576CE37973 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 06CE3BDFCDC7809FEB147337296BC02D5C239E6B | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | 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 | $5,053,065 | 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 | 16 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 16 | VotingMembersIndependentCnt |
| Total Employee | 1 | TotalEmployeeCnt |
| Total Volunteers | 16 | 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 | $115,932 | PYInvestmentIncomeAmt |
| CY Investment Income | $162,182 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,985,802 | PYOtherRevenueAmt |
| CY Other Revenue | $4,890,883 | CYOtherRevenueAmt |
| PY Total Revenue | $5,101,734 | PYTotalRevenueAmt |
| CY Total Revenue | $5,053,065 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $3,602,108 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $4,364,275 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $125,647 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $147,610 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $79,790 | PYOtherExpensesAmt |
| CY Other Expenses | $73,455 | CYOtherExpensesAmt |
| PY Total Expenses | $3,807,545 | PYTotalExpensesAmt |
| CY Total Expenses | $4,585,340 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,294,189 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $467,725 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $13,866,154 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,973,089 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,503,596 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,142,806 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,362,558 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,830,283 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| 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. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $750,000 | ExpenseAmt |
| Grant | $750,000 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF CEDAR FALLS FOR THE PUBLIC SAFETY BUILDING | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $750,000 | ExpenseAmt |
| Grant | $750,000 | GrantAmt |
| Desc | CASH DONATION TO THE CITY OF WATERLOO PLANNING DEPARTMENT FOR UNIVERSITY AVENUE ENHANCEMENTS | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $475,000 | ExpenseAmt |
| Grant | $475,000 | GrantAmt |
| Desc | CASH DONATION TO THE BOYS & GIRLS CLUB OF THE CEDAR VALLEY FOR A TEEN CENTER | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,389,275 | ExpenseAmt |
| Grant | $2,389,275 | 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 | $2,389,275 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $2,389,275 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $4,364,275 | 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 | 1 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 16 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 16 | 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 (17 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| TIM HURLEY | ||||||
| PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| NOREEN HERMANSEN | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DICK MCALLISTER | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MARK THOME | ||||||
| SECRETARY | 1.00 | Yes (X) | 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 | |
| BETSY RATCHFORD | ||||||
| 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 | |
| DEBRA CORSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARAH CRAFT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KENT MCCAUSLAND | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KEYAIRA PHILLIPS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH KNIPP | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $112,639 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $112,639 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | 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 | $162,182 | TotalRevenueColumnAmt |
| Exclusion | $162,182 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $4,890,883 | TotalRevenueColumnAmt |
| Exclusion | $4,890,883 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,053,065 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,053,065 | 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 | $4,364,275 | TotalAmt |
| Program Services | $4,364,275 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $117,523 | TotalAmt |
| Management And General | $117,523 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,200 | TotalAmt |
| Management And General | $19,200 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,887 | TotalAmt |
| Management And General | $10,887 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,075 | TotalAmt |
| Management And General | $9,075 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,760 | TotalAmt |
| Management And General | $8,760 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,566 | TotalAmt |
| Management And General | $4,566 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,564 | TotalAmt |
| Management And General | $15,564 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,954 | TotalAmt |
| Management And General | $6,954 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,433 | TotalAmt |
| Management And General | $3,433 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,025 | TotalAmt |
| Management And General | $3,025 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,706 | TotalAmt |
| Management And General | $10,706 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| PAYROLL EXPENSES | $5,927 | $5,927 |
| DUES & SUBSCRIPTIONS | $3,586 | $3,586 |
| OTHER EXPENSE | $1,859 | $1,859 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,585,340 | TotalAmt |
| Program Services | $4,364,275 | ProgramServicesAmt |
| Management And General | $221,065 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $249,759 | BOYAmt |
| EOY | $238,572 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,527,827 | BOYAmt |
| EOY | $13,614,769 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $80,805 | BOYAmt |
| EOY | $110,409 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $4,600 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,816 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $34,077 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,763 | BOYAmt |
| EOY | $4,739 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,866,154 | BOYAmt |
| EOY | $13,973,089 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,503,596 | BOYAmt |
| EOY | $6,142,806 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,503,596 | BOYAmt |
| EOY | $6,142,806 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,362,558 | BOYAmt |
| EOY | $7,830,283 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,362,558 | BOYAmt |
| EOY | $7,830,283 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,866,154 | BOYAmt |
| EOY | $13,973,089 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $467,725 | 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 | $34,077 | DepreciationAmt |
| Book Value | $4,739 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,739 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,053,065 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,053,065 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,053,065 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $4,585,340 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,585,340 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,585,340 | 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, 2018 AND 2017, 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 2014. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (67 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| BLACK HAWK COUNTY CONSERVATION | |||||||
| 1346 W AIRLINE HWY | WATERLOO | IA | 50703 | 426005328 | COUNTY | $3,685 | $10,000 FOR BLACK HAWK PARK BATHROOM RENOVATION - $6,315 WRITE OFF OF PREVIOUSLY COMMITTED GRANT |
| BIG BROTHERS BIG SISTERS OF NORTHEAST IOWA | |||||||
| 2530 UNIVERSITY AVENUE SUITE 8 | WATERLOO | IA | 50701 | 420885714 | 501(C)(3) | $10,000 | BIGS WITH BADGES PROGRAM |
| BIG BROTHERS BIG SISTERS OF NORTHEAST IOWA | |||||||
| 2530 UNIVERSITY AVENUE SUITE 8 | WATERLOO | IA | 50701 | 420885714 | 501(C)(3) | $20,000 | BIGS WITH BADGES PROGRAM |
| BLACK HAWK CHILDRENS THEATER | |||||||
| 224 COMMERCIAL STREET | WATERLOO | IA | 50701 | 426018117 | 501(C)(3) | $10,000 | THEATER TO GO PROJECT |
| BLACK HAWK COUNTY EMERGENCY MANAGEMENT | |||||||
| 1925 NEWELL STREET | WATERLOO | IA | 50701 | 680655799 | COUNTY | $19,635 | VEHICLE |
| BLACK HAWK COUNTY SHERIFF'S OFFICE | |||||||
| 225 EAST 6TH STREET | WATERLOO | IA | 50703 | 426005328 | COUNTY | $15,000 | AERIAL RESPONSE EQUIPMENT |
| BOYSGIRLS CLUB OF THE CEDAR VALLEY | |||||||
| 515 LIME STREET | WATERLOO | IA | 50703 | 426083723 | 501(C)(3) | $475,000 | TEEN CENTER |
| BUCHANAN COUNTY HISTORICAL SOCIETY | |||||||
| PO BOX 321 | INDEPENDENCE | IA | 50644 | 439623122 | 501(C)(3) | $20,850 | CAPT. DS.LEE MANSION |
| BUCHANAN CITY EMERGENCY MANAGEMENT | |||||||
| 210 FIFTH AVENUE NE | INDEPENDENCE | IA | 50644 | 426004794 | CITY | $6,564 | RISING WATER PROJECT |
| BUTLER COUNTY CONSERVATION BOARD | |||||||
| 28727 TIMBER RD | CLARKSVILLE | IA | 50619 | 426004203 | COUNTY | $25,000 | ROLLING PRIARIE TRAIL |
| CEDAR FALLS POLILCE | |||||||
| 220 CLAY STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $11,604 | GATOR UTV |
| CEDAR VALLEY ARBORETUM | |||||||
| 1927 E ORANGE RD | WATERLOO | IA | 50701 | 421447541 | 501(C)(3) | $10,500 | MOWING EQUIPMENT |
| CEDAR VALLEY TECHWORKS | |||||||
| 360 WESTFIELD SUITE 200 | WATERLOO | IA | 50701 | 204965137 | 501(C)(3) | $179,900 | PASSENGER ELEVATOR |
| CHICKASAW TOWNSHIP FIRE DISTRICT | |||||||
| 205 SW STREET | IONIA | IA | 50645 | 426148123 | CITY | $50,000 | NEW FIRE STATION |
| CITY OF ALLISON | |||||||
| 410 NORTH MAIN STREET | ALLISON | IA | 50602 | 426004204 | CITY | $30,000 | ALL VETERANS MONUMENT |
| CITY OF CEDAR FALLS - DEPARTMENT OF HUMAN & LEISURE SERVICES | |||||||
| 524 MAIN STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $250,000 | ALL PLAY PLAYGROUND |
| CITY OF CEDAR FALLS - DEPARTMENT OF HUMAN & LEISURE SERVICES | |||||||
| 524 MAIN STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $50,000 | PICKLE BALL COMPLEX ORCHARD HILL |
| CITY OF CEDAR FALLS | |||||||
| 220 CLAY STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $750,000 | PUBLIC SAFETY BUILDING |
| CITY OF CEDAR FALLS | |||||||
| 220 CLAY STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $30,000 | $30,000 FOR AECOM STUDY - $12,501 WRITE OFF OF PREVIOUSLY COMMITTED GRANT |
| CITY OF CEDAR FALLS PUBLIC LIBRARY | |||||||
| 524 MAIN STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $50,000 | CFPL-CO-LAB |
| CITY OF JANESVILLE | |||||||
| PO BOX 146 | JANESVILLE | IA | 50647 | 420888768 | CITY | $20,000 | FIRE RESCURE EQUIPMENT |
| CITY OF LA PORTE CITY | |||||||
| 202 MAIN STREET | LA PORTE CITY | IA | 50651 | 426004863 | CITY | $115,000 | FIRE TANKER TRUCK |
| CITY OF WATERLOO - PLANNING DEPARTMENT | |||||||
| 715 MULBERRY STREET | WATERLOO | IA | 50703 | 426005327 | CITY | $750,000 | UNIVERSITY AVENUE ENHANCEMENTS |
| CITY OF WATERLOO | |||||||
| 715 MULBERRY STREET | WATERLOO | IA | 50703 | 426005327 | CITY | $17,499 | AECOM STUDY |
| CITY OF WAVERLY | |||||||
| PO BOX 615 | WAVERLY | IA | 50677 | 426000534 | CITY | $20,000 | KOHLMAN PARK PLAYGROUND |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $180,000 | COMMERCIAL AND JEFFERSON STREETSCPAPE DESIGN |
| COMMUNITY AND COMMERCIAL CLUB | |||||||
| PO BOX 15 | WINTHROP | IA | 50682 | 421172332 | 501(C)(3) | $25,000 | MULTIPURPOSE COURT |
| COMMUNITY SERVICES BUILDING INC | |||||||
| 2530 UNIVERSITY AVENUE | WATERLOO | IA | 50701 | 420799310 | 501(C)(3) | $16,250 | EXTERIOR SIGNAGE |
| COTA FOR EVIES FREEDOM | |||||||
| 2501 WEST COTA DRIVE | BLOOMINGTON | IA | 47403 | 351674365 | 501(C)(3) | $10,000 | FUNDING TO SUPPORT FAMILIES OF ORGAN TRANSPLANTS |
| CEDAR VALLEY BRIDGES OUT OF POVERTY | |||||||
| 4223 KRIS LINE DR | WATERLOO | IA | 50701 | 822791119 | 501(C)(3) | $10,000 | SUPPORT FOR CEDAR VALLEY PROGRAM |
| DENVER AMBULANCE SERVICE | |||||||
| 230 TRANSIT ST PO BOX 471 | DENVER | IA | 50622 | 900793880 | CITY | $20,000 | CARDIAC MONITORS |
| EAST BUCHANAN COMMUNITY SCHOOLS | |||||||
| 414 5TH STREET NORTH | WINTHROP | IA | 50682 | 426038751 | CITY | $29,815 | GREENHOUSE |
| EVANSDALE FIRE RESCUE | |||||||
| 911 SOUTH EVANS ROAD | EVANSDALE | IA | 50707 | 426006424 | CITY | $13,410 | AMBULANCE DEFIBRILLATOR |
| EVANSDALE PARK BOARD | |||||||
| 123 NORTH EVANS ROAD | EVANSDALE | IA | 50707 | 426006424 | CITY | $30,000 | MEYER'S LAKE/ANGELS PARK BRIDGE |
| FAMILY AND CHILDREN'S COUNCIL | |||||||
| 2051 KIMBALL AVE | WATERLOO | IA | 50702 | 421307663 | 501(C)(3) | $5,330 | SIGNAGE |
| FAMILY YMCA OF BLACK HAWK COUNTY | |||||||
| 669 SOUTH HACKETT ROAD | WATERLOO | IA | 50701 | 420681109 | 501(C)(3) | $15,000 | POOL LINER PROJECT |
| FRIENDS OF THE FAMILY | |||||||
| 123 21ST ST NW | WAVERLY | IA | 50677 | 421390144 | 501(C)(3) | $10,000 | DOMESTIC VIOLENCE PROGRAM SUPPORT |
| GEORGE WYTH STATE PARK | |||||||
| 3659 WYTH ROAD | WATERLOO | IA | 50703 | 426004572 | STATE | $9,000 | TRACTOR ATTACHMENTS |
| GR DAYCARE INC | |||||||
| 120 CEDAR ST | REINBECK | IA | 50669 | 421152193 | 501(C)(3) | $25,000 | LITTLE REBELS LEARNING CENTER EXPANSION |
| GROUT MUSEUM | |||||||
| 503 SOUTH STREET | WATERLOO | IA | 50702 | 237416881 | 501(C)(3) | $48,634 | BLUEDORN SCIENCE IMAGINARIUM EXHIBITS |
| HABITAT FOR HUMANITY | |||||||
| 803 WEST 5TH STREET | WATERLOO | IA | 50702 | 421350378 | 501(C)(3) | $5,237 | GROUNDS IMPROVEMENT & EQUIP |
| INDEPENDENCE FIRE DEPARTMENT | |||||||
| 113 4TH AVE SE | INDEPENDENCE | IA | 50644 | 426004793 | CITY | $18,322 | DRONE |
| IOWA IRISH FEST | |||||||
| 315 E 5TH STREET | WATERLOO | IA | 50703 | 208384052 | 501(C)(3) | $46,000 | PARK AND FESTIVAL EQUIPMENT |
| JESSE COSBY NEIGHBORHOOD CENTER INC | |||||||
| 1112 MOBILE ST | WATERLOO | IA | 50703 | 421152638 | 501(C)(3) | $22,000 | NOWOAH PROGRAM |
| JESUP AMBULANCE | |||||||
| PO BOX 566 | JESUP | IA | 50648 | 426004822 | CITY | $10,000 | ZOLL X SERIES EQUIPMENT |
| JUNIOR LEAGUE OF WATERLOO CEDAR FALLS | |||||||
| PO BOX 568 | WATERLOO | IA | 50704 | 426062659 | 501(C)(3) | $5,000 | LEAGUE'S LOCKER PROGRAM |
| KBBG - AFRO AMERICAN COMMUNITY BROADCASTING INC | |||||||
| 918 NEWELL STREET | WATERLOO | IA | 50703 | 421078832 | 501(C)(3) | $100,000 | COMMUNITY LEARNING CENTER PROJECT |
| KNOX BLOCKS FOUNDATION | |||||||
| PO BOX 291 | CEDAR FALLS | IA | 50613 | 821077370 | 501(C)(3) | $10,000 | FUNDING TO SUPPORT PURCHASE OF OWLETS FOR BABIES |
| LAPORTE CITY FIRE ASSOCIATION | |||||||
| 202 MAIN STREET | LA PORTE CITY | IA | 50651 | 426004863 | CITY | $10,000 | SUPPORT TO ASSIST IN SEARCH EQUIPMENT |
| LEADER VALLEY | |||||||
| 360 WESTFIELD AVENUE SUITE 200 | WATERLOO | IA | 50701 | 421241941 | 501(C)(3) | $150,000 | LEADER IN ME |
| NEW HAMPTON | |||||||
| 112 E SPRING STREET | NEW HAMPTON | IA | 50659 | 426005030 | CITY | $50,000 | TRIBE TRAIL |
| NEW HAMPTON PARKS AND REC | |||||||
| 112 E SPRING STREET | NEW HAMPTON | IA | 50659 | 426005030 | CITY | $25,000 | POOL PROJECT |
| NORTH STAR COMMMUNITY SERVICES | |||||||
| 3420 UNIVERSITY AVENUE | WATERLOO | IA | 50701 | 421038039 | 501(C)(3) | $7,000 | MULTI SENSORY EQUIP |
| NORTHEAST IOWA FOOD BANK | |||||||
| 1605 LAFAYETTE | WATERLOO | IA | 50703 | 421169648 | 501(C)(3) | $55,158 | $60,000 FOR GOING LOCAL PROJECT - $4,842 WRITE OFF OF PREVIOUSLY COMMITTED GRANT |
| OPERATION THRESHOLD | |||||||
| PO BOX 4120 | WATERLOO | IA | 50704 | 420982549 | 501(C)(3) | $90,000 | Y BELIEVE |
| RAYMOND FIRE RESCURE | |||||||
| 6902 LAFAYETTE RD PO BOX 164 | RAYMOND | IA | 50667 | 421049236 | CITY | $100,000 | FIRE TRUCK |
| ST VINCENT DEPAUL | |||||||
| 320 BROADWAY STREET | WATERLOO | IA | 50703 | 420801845 | 501(C)(3) | $20,633 | TRUCK |
| UNI DANCE MARATHON | |||||||
| 111I PLAZA LEVEL MAUCKER UNION | CEDAR FALLS | IA | 50614 | 870387205 | 501(C)(3) | $10,000 | CHARITABLE CONTRIBUTION TO DANCE MARATHON |
| VISION TO LEARN | |||||||
| 11611 SAN VINCENTE BLVD STE 500 | LOS ANGELES | CA | 90049 | 453457853 | 501(C)(3) | $7,000 | FUNDS TO BE USED TO PURCHASE READING GLASSES |
| WATERHAWKS SKI CLUB | |||||||
| PO BOX 112 | WATERLOO | IA | 50704 | 420927410 | 501(C)(3) | $24,000 | CONCESSION STAND |
| WATERLOO CENTER FOR THE ARTS | |||||||
| 225 COMMERCIAL ST | WATERLOO | IA | 50701 | 237093581 | 501(C)(3) | $10,000 | OUTDOOR THEATER SCREEN FOR MOVIES ON THE CEDAR |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $18,252 | SPORTSPLEX |
| WATERLOO HOUSING TRUST | |||||||
| 229 E PARK AVE | WATERLOO | IA | 50703 | 461021281 | 501(C)(3) | $10,000 | FUDNING TO SUPPLY MATCH FOR FEDERAL GRANT |
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL | WATERLOO | IA | 50701 | 426005327 | CITY | $65,000 | YOUTH DIAMOND IMPROVEMENTS |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $63,300 | COMMERCIAL AND JEFFERSON STREETSCPAPE DESIGN |
| WELLSBURG FIRE | |||||||
| PO BOX 44 | WELLSBURG | IA | 50680 | 474373657 | 501(C)(3) | $26,500 | SELF CONTAINED BREATHING APPARATUS |
| WINNEBAGO COUNCIL BOY SCOUNTS OF AMERICA | |||||||
| 2929 AIRPORT BOULEVARD | WATERLOO | IA | 50703 | 420985053 | 501(C)(3) | $15,000 | CAMP INGAWANIS KITHCEN RENO |
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. |
| 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. THIS IS THE PROCESS USED FOR THE EXECUTIVE DIRECTOR POSITION, THE SOLE EMPLOYEE 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. |