2018-10-17T12:27:52-05:00 2018-06-30 420714325 RSM US LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2017-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 425 CEDAR STREET NO 300A WATERLOO IA 50702 BETSY RATCHFORD PRESIDENT 3192347741 2018-10-05 1 JAMES B MOORE P00212275 3192359995 108.171.132.189 2018-10-05 12:36:07 CD P ECD57CE8FE4BF7981919881230560A576CE37973 06CE3BDFCDC7809FEB147337296BC02D5C239E6B 2017 2018-06-14 16:35:46Z BETSY RATCHFORD 425 CEDAR STREET 300A WATERLOO IA 50702 5053065 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. 16 16 1 16 0 0 0 0 0 0 115932 162182 4985802 4890883 5101734 5053065 3602108 4364275 0 0 125647 147610 0 0 0 79790 73455 3807545 4585340 1294189 467725 13866154 13973089 6503596 6142806 7362558 7830283 X 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 750000 750000 CASH DONATION TO THE CITY OF CEDAR FALLS FOR THE PUBLIC SAFETY BUILDING 750000 750000 CASH DONATION TO THE CITY OF WATERLOO PLANNING DEPARTMENT FOR UNIVERSITY AVENUE ENHANCEMENTS 475000 475000 CASH DONATION TO THE BOYS & GIRLS CLUB OF THE CEDAR VALLEY FOR A TEEN CENTER 2389275 2389275 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 2389275 2389275 4364275 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 1 1 0 0 0 0 0 0 X 16 16 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 TIM HURLEY PRESIDENT 10.00 X X 0 0 0 NOREEN HERMANSEN VICE PRESIDENT 1.00 X X 0 0 0 DICK MCALLISTER TREASURER 1.00 X X 0 0 0 MARK THOME SECRETARY 1.00 X X 0 0 0 ERIC JOHNSON DIRECTOR 1.00 X 0 0 0 PAUL LEE DIRECTOR 1.00 X 0 0 0 BETSY RATCHFORD 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 DEBRA CORSON DIRECTOR 1.00 X 0 0 0 SARAH CRAFT DIRECTOR 1.00 X 0 0 0 KENT MCCAUSLAND DIRECTOR 1.00 X 0 0 0 KEYAIRA PHILLIPS DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPP EXECUTIVE DIRECTOR 40.00 X 112639 0 0 112639 0 0 1 0 0 0 0 162182 162182 4890883 4890883 5053065 0 0 5053065 X 4364275 4364275 117523 117523 19200 19200 10887 10887 9075 9075 8760 8760 4566 4566 15564 15564 6954 6954 3433 3433 3025 3025 10706 10706 PAYROLL EXPENSES 5927 5927 DUES & SUBSCRIPTIONS 3586 3586 OTHER EXPENSE 1859 1859 4585340 4364275 221065 0 249759 238572 13527827 13614769 80805 110409 0 4600 38816 34077 7763 4739 13866154 13973089 6503596 6142806 6503596 6142806 X 7362558 7830283 7362558 7830283 13866154 13973089 467725 0 X X 0 1 X 1 0 38816 34077 4739 4739 X 5053065 0 5053065 0 5053065 4585340 0 4585340 0 4585340 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, 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. 1 BLACK HAWK COUNTY CONSERVATION 1346 W AIRLINE HWY WATERLOO IA 50703 426005328 COUNTY 3685 $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) 10000 BIGS WITH BADGES PROGRAM BIG BROTHERS BIG SISTERS OF NORTHEAST IOWA 2530 UNIVERSITY AVENUE SUITE 8 WATERLOO IA 50701 420885714 501(C)(3) 20000 BIGS WITH BADGES PROGRAM BLACK HAWK CHILDRENS THEATER 224 COMMERCIAL STREET WATERLOO IA 50701 426018117 501(C)(3) 10000 THEATER TO GO PROJECT BLACK HAWK COUNTY EMERGENCY MANAGEMENT 1925 NEWELL STREET WATERLOO IA 50701 680655799 COUNTY 19635 VEHICLE BLACK HAWK COUNTY SHERIFF'S OFFICE 225 EAST 6TH STREET WATERLOO IA 50703 426005328 COUNTY 15000 AERIAL RESPONSE EQUIPMENT BOYSGIRLS CLUB OF THE CEDAR VALLEY 515 LIME STREET WATERLOO IA 50703 426083723 501(C)(3) 475000 TEEN CENTER BUCHANAN COUNTY HISTORICAL SOCIETY PO BOX 321 INDEPENDENCE IA 50644 439623122 501(C)(3) 20850 CAPT. DS.LEE MANSION BUCHANAN CITY EMERGENCY MANAGEMENT 210 FIFTH AVENUE NE INDEPENDENCE IA 50644 426004794 CITY 6564 RISING WATER PROJECT BUTLER COUNTY CONSERVATION BOARD 28727 TIMBER RD CLARKSVILLE IA 50619 426004203 COUNTY 25000 ROLLING PRIARIE TRAIL CEDAR FALLS POLILCE 220 CLAY STREET CEDAR FALLS IA 50613 426004332 CITY 11604 GATOR UTV CEDAR VALLEY ARBORETUM 1927 E ORANGE RD WATERLOO IA 50701 421447541 501(C)(3) 10500 MOWING EQUIPMENT CEDAR VALLEY TECHWORKS 360 WESTFIELD SUITE 200 WATERLOO IA 50701 204965137 501(C)(3) 179900 PASSENGER ELEVATOR CHICKASAW TOWNSHIP FIRE DISTRICT 205 SW STREET IONIA IA 50645 426148123 CITY 50000 NEW FIRE STATION CITY OF ALLISON 410 NORTH MAIN STREET ALLISON IA 50602 426004204 CITY 30000 ALL VETERANS MONUMENT CITY OF CEDAR FALLS - DEPARTMENT OF HUMAN & LEISURE SERVICES 524 MAIN STREET CEDAR FALLS IA 50613 426004332 CITY 250000 ALL PLAY PLAYGROUND CITY OF CEDAR FALLS - DEPARTMENT OF HUMAN & LEISURE SERVICES 524 MAIN STREET CEDAR FALLS IA 50613 426004332 CITY 50000 PICKLE BALL COMPLEX ORCHARD HILL CITY OF CEDAR FALLS 220 CLAY STREET CEDAR FALLS IA 50613 426004332 CITY 750000 PUBLIC SAFETY BUILDING CITY OF CEDAR FALLS 220 CLAY STREET CEDAR FALLS IA 50613 426004332 CITY 30000 $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 50000 CFPL-CO-LAB CITY OF JANESVILLE PO BOX 146 JANESVILLE IA 50647 420888768 CITY 20000 FIRE RESCURE EQUIPMENT CITY OF LA PORTE CITY 202 MAIN STREET LA PORTE CITY IA 50651 426004863 CITY 115000 FIRE TANKER TRUCK CITY OF WATERLOO - PLANNING DEPARTMENT 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 750000 UNIVERSITY AVENUE ENHANCEMENTS CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 17499 AECOM STUDY CITY OF WAVERLY PO BOX 615 WAVERLY IA 50677 426000534 CITY 20000 KOHLMAN PARK PLAYGROUND WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 180000 COMMERCIAL AND JEFFERSON STREETSCPAPE DESIGN COMMUNITY AND COMMERCIAL CLUB PO BOX 15 WINTHROP IA 50682 421172332 501(C)(3) 25000 MULTIPURPOSE COURT COMMUNITY SERVICES BUILDING INC 2530 UNIVERSITY AVENUE WATERLOO IA 50701 420799310 501(C)(3) 16250 EXTERIOR SIGNAGE COTA FOR EVIES FREEDOM 2501 WEST COTA DRIVE BLOOMINGTON IA 47403 351674365 501(C)(3) 10000 FUNDING TO SUPPORT FAMILIES OF ORGAN TRANSPLANTS CEDAR VALLEY BRIDGES OUT OF POVERTY 4223 KRIS LINE DR WATERLOO IA 50701 822791119 501(C)(3) 10000 SUPPORT FOR CEDAR VALLEY PROGRAM DENVER AMBULANCE SERVICE 230 TRANSIT ST PO BOX 471 DENVER IA 50622 900793880 CITY 20000 CARDIAC MONITORS EAST BUCHANAN COMMUNITY SCHOOLS 414 5TH STREET NORTH WINTHROP IA 50682 426038751 CITY 29815 GREENHOUSE EVANSDALE FIRE RESCUE 911 SOUTH EVANS ROAD EVANSDALE IA 50707 426006424 CITY 13410 AMBULANCE DEFIBRILLATOR EVANSDALE PARK BOARD 123 NORTH EVANS ROAD EVANSDALE IA 50707 426006424 CITY 30000 MEYER'S LAKE/ANGELS PARK BRIDGE FAMILY AND CHILDREN'S COUNCIL 2051 KIMBALL AVE WATERLOO IA 50702 421307663 501(C)(3) 5330 SIGNAGE FAMILY YMCA OF BLACK HAWK COUNTY 669 SOUTH HACKETT ROAD WATERLOO IA 50701 420681109 501(C)(3) 15000 POOL LINER PROJECT FRIENDS OF THE FAMILY 123 21ST ST NW WAVERLY IA 50677 421390144 501(C)(3) 10000 DOMESTIC VIOLENCE PROGRAM SUPPORT GEORGE WYTH STATE PARK 3659 WYTH ROAD WATERLOO IA 50703 426004572 STATE 9000 TRACTOR ATTACHMENTS GR DAYCARE INC 120 CEDAR ST REINBECK IA 50669 421152193 501(C)(3) 25000 LITTLE REBELS LEARNING CENTER EXPANSION GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50702 237416881 501(C)(3) 48634 BLUEDORN SCIENCE IMAGINARIUM EXHIBITS HABITAT FOR HUMANITY 803 WEST 5TH STREET WATERLOO IA 50702 421350378 501(C)(3) 5237 GROUNDS IMPROVEMENT & EQUIP INDEPENDENCE FIRE DEPARTMENT 113 4TH AVE SE INDEPENDENCE IA 50644 426004793 CITY 18322 DRONE IOWA IRISH FEST 315 E 5TH STREET WATERLOO IA 50703 208384052 501(C)(3) 46000 PARK AND FESTIVAL EQUIPMENT JESSE COSBY NEIGHBORHOOD CENTER INC 1112 MOBILE ST WATERLOO IA 50703 421152638 501(C)(3) 22000 NOWOAH PROGRAM JESUP AMBULANCE PO BOX 566 JESUP IA 50648 426004822 CITY 10000 ZOLL X SERIES EQUIPMENT JUNIOR LEAGUE OF WATERLOO CEDAR FALLS PO BOX 568 WATERLOO IA 50704 426062659 501(C)(3) 5000 LEAGUE'S LOCKER PROGRAM KBBG - AFRO AMERICAN COMMUNITY BROADCASTING INC 918 NEWELL STREET WATERLOO IA 50703 421078832 501(C)(3) 100000 COMMUNITY LEARNING CENTER PROJECT KNOX BLOCKS FOUNDATION PO BOX 291 CEDAR FALLS IA 50613 821077370 501(C)(3) 10000 FUNDING TO SUPPORT PURCHASE OF OWLETS FOR BABIES LAPORTE CITY FIRE ASSOCIATION 202 MAIN STREET LA PORTE CITY IA 50651 426004863 CITY 10000 SUPPORT TO ASSIST IN SEARCH EQUIPMENT LEADER VALLEY 360 WESTFIELD AVENUE SUITE 200 WATERLOO IA 50701 421241941 501(C)(3) 150000 LEADER IN ME NEW HAMPTON 112 E SPRING STREET NEW HAMPTON IA 50659 426005030 CITY 50000 TRIBE TRAIL NEW HAMPTON PARKS AND REC 112 E SPRING STREET NEW HAMPTON IA 50659 426005030 CITY 25000 POOL PROJECT NORTH STAR COMMMUNITY SERVICES 3420 UNIVERSITY AVENUE WATERLOO IA 50701 421038039 501(C)(3) 7000 MULTI SENSORY EQUIP NORTHEAST IOWA FOOD BANK 1605 LAFAYETTE WATERLOO IA 50703 421169648 501(C)(3) 55158 $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) 90000 Y BELIEVE RAYMOND FIRE RESCURE 6902 LAFAYETTE RD PO BOX 164 RAYMOND IA 50667 421049236 CITY 100000 FIRE TRUCK ST VINCENT DEPAUL 320 BROADWAY STREET WATERLOO IA 50703 420801845 501(C)(3) 20633 TRUCK UNI DANCE MARATHON 111I PLAZA LEVEL MAUCKER UNION CEDAR FALLS IA 50614 870387205 501(C)(3) 10000 CHARITABLE CONTRIBUTION TO DANCE MARATHON VISION TO LEARN 11611 SAN VINCENTE BLVD STE 500 LOS ANGELES CA 90049 453457853 501(C)(3) 7000 FUNDS TO BE USED TO PURCHASE READING GLASSES WATERHAWKS SKI CLUB PO BOX 112 WATERLOO IA 50704 420927410 501(C)(3) 24000 CONCESSION STAND WATERLOO CENTER FOR THE ARTS 225 COMMERCIAL ST WATERLOO IA 50701 237093581 501(C)(3) 10000 OUTDOOR THEATER SCREEN FOR MOVIES ON THE CEDAR WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 18252 SPORTSPLEX WATERLOO HOUSING TRUST 229 E PARK AVE WATERLOO IA 50703 461021281 501(C)(3) 10000 FUDNING TO SUPPLY MATCH FOR FEDERAL GRANT WATERLOO LEISURE SERVICES 1101 CAMPBELL WATERLOO IA 50701 426005327 CITY 65000 YOUTH DIAMOND IMPROVEMENTS WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 63300 COMMERCIAL AND JEFFERSON STREETSCPAPE DESIGN WELLSBURG FIRE PO BOX 44 WELLSBURG IA 50680 474373657 501(C)(3) 26500 SELF CONTAINED BREATHING APPARATUS WINNEBAGO COUNCIL BOY SCOUNTS OF AMERICA 2929 AIRPORT BOULEVARD WATERLOO IA 50703 420985053 501(C)(3) 15000 CAMP INGAWANIS KITHCEN RENO 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. 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.