BLACK HAWK COUNTY GAMING ASSOC: Form 990, tax year 2015
View the entire original 990 at ProPublica ↗
- Organization
- BLACK HAWK COUNTY GAMING ASSOC (EIN 80-0103166)
- Tax period
- 2015-07-01 to 2016-06-30
- Filed
- 2016-09-26
- IRS object ID
- 201622709349300517
- Schema version
- 2015v2.1
- 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 | 2016-09-26T09:32:37-05:00 | ReturnTs |
| Tax Period End | 2016-06-30 | 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 | 2015-07-01 | 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 | TIM HURLEY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3192347741 | PhoneNum |
| Signature | 2016-09-21 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROGER NEUMANN | PreparerPersonNm |
| PTIN | P00008902 | PTIN |
| Phone | 3192359995 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2015 | TaxYr |
| Build TS | 2017-02-10 21:41:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | TIM HURLEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 229 E PARK AVE | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $5,250,645 | 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 | 15 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 15 | 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 | $67,617 | PYInvestmentIncomeAmt |
| CY Investment Income | $97,034 | CYInvestmentIncomeAmt |
| PY Other Revenue | $5,104,177 | PYOtherRevenueAmt |
| CY Other Revenue | $5,151,053 | CYOtherRevenueAmt |
| PY Total Revenue | $5,171,794 | PYTotalRevenueAmt |
| CY Total Revenue | $5,248,087 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $2,752,098 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,485,874 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $112,537 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $120,638 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $74,251 | PYOtherExpensesAmt |
| CY Other Expenses | $76,328 | CYOtherExpensesAmt |
| PY Total Expenses | $2,938,886 | PYTotalExpensesAmt |
| CY Total Expenses | $2,682,840 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,232,908 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,565,247 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $9,944,864 | TotalAssetsBOYAmt |
| Total Assets EOY | $11,813,323 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $6,441,742 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,744,954 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $3,503,122 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $6,068,369 | 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 WATERLOO FOR THE 4TH STREET BRIDGE CANOPY WALKWAY | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $245,865 | ExpenseAmt |
| Grant | $245,865 | GrantAmt |
| Desc | CASH DONATION TO WATERLOO DEVELOPMENT CORP FOR THE WHITEWATER DESIGN PROJECT | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $175,000 | ExpenseAmt |
| Grant | $175,000 | GrantAmt |
| Desc | CASH DONATION TO LAPORTE CITY FOR THE PUBLIC WORKS BUILDING | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,315,009 | ExpenseAmt |
| Grant | $1,315,009 | 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 | $1,315,009 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $1,315,009 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $2,485,874 | 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 | 15 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 15 | 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 (19 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 |
| KATHY FLYNN | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RICK LUBBEN | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| SHARON JUON | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFF PALMER | ||||||
| SECRETARY PRIOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BRYAN BURTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BILL DOTZLER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BETSY RATCHFORD | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NOREEN HERMANSEN | ||||||
| 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 | |
| DICK MCALLISTER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KATE WYATT | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BARBARA BROWN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK THOME | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHIRLEY MERNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE VICH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONALD HOTH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH KNIPP | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $104,858 | $0 | $12,218 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $104,858 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $12,218 | 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 | $99,592 | TotalRevenueColumnAmt |
| Exclusion | $99,592 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,151,053 | TotalRevenueColumnAmt |
| Exclusion | $5,151,053 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,558 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$2,558 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$2,558 | TotalRevenueColumnAmt |
| Exclusion | -$2,558 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,248,087 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,248,087 | 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 | $2,485,874 | TotalAmt |
| Program Services | $2,485,874 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $112,232 | TotalAmt |
| Management And General | $112,232 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,406 | TotalAmt |
| Management And General | $8,406 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,425 | TotalAmt |
| Management And General | $8,425 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,337 | TotalAmt |
| Management And General | $7,337 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,503 | TotalAmt |
| Management And General | $4,503 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,880 | TotalAmt |
| Management And General | $19,880 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,043 | TotalAmt |
| Management And General | $7,043 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,816 | TotalAmt |
| Management And General | $1,816 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,754 | TotalAmt |
| Management And General | $10,754 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,194 | TotalAmt |
| Management And General | $10,194 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| PAYROLL EXPENSES | $2,963 | $2,963 |
| DUES & SUBSCRIPTIONS | $2,913 | $2,913 |
| DEPT CRIMINAL INVESTIGA | $500 | $500 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,682,840 | TotalAmt |
| Program Services | $2,485,874 | ProgramServicesAmt |
| Management And General | $196,966 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,422,780 | BOYAmt |
| EOY | $71,252 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,392,309 | BOYAmt |
| EOY | $11,557,732 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $124,718 | BOYAmt |
| EOY | $163,221 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $38,816 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $17,698 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,057 | BOYAmt |
| EOY | $21,118 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,944,864 | BOYAmt |
| EOY | $11,813,323 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,441,742 | BOYAmt |
| EOY | $5,744,954 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,441,742 | BOYAmt |
| EOY | $5,744,954 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,503,122 | BOYAmt |
| EOY | $6,068,369 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,503,122 | BOYAmt |
| EOY | $6,068,369 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,944,864 | BOYAmt |
| EOY | $11,813,323 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,565,247 | 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 | $17,698 | DepreciationAmt |
| Book Value | $21,118 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $21,118 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,250,645 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,250,645 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,558 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,558 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,248,087 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,685,398 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,685,398 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$2,558 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$2,558 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,682,840 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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, 2016 AND 2015, 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 2012. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON EQUIPMENT DISPOSAL -2,558. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON EQUIPMENT DISPOSAL -2,558. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (41 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|
| CEDAR VALLEY ARBORETUM | |||||||
| 1927 E ORANGE RD | WATERLOO | IA | 50701 | 421447541 | 501(C)(3) | $25,000 | MASTER GARDENERS ORCHARD |
| BRANDON PLAYGROUND | |||||||
| 802 MAIN STREET | BRANDON | IA | 52210 | 421400905 | 501(C)(3) | $10,000 | PARK PROJECT |
| WATERLOO CENTER FOR THE ARTS | |||||||
| 225 COMMERCIAL STREET | WATERLOO | IA | 50701 | 426005327 | CITY | $48,000 | PLAYSCAPE PHELPS PAVILLION |
| CITY OF HUDSON-FIRE DEPARTMENT | |||||||
| 525 JEFFERSON STREET | HUDSON | IA | 50643 | 426004779 | CITY | $100,000 | TANKER TRUCK |
| LA PORTE CITY FIRE AND RESCUE | |||||||
| 202 MAIN STREET | LA PORTE CITY | IA | 50651 | 426004863 | CITY | $28,700 | DEFIBRILLATORS |
| CITY OF ELK RUN HEIGHTS | |||||||
| 5042 LAFAYETTE RD | ELK RUN HEIGHTS | IA | 50707 | 426024866 | CITY | $12,000 | MAYORS PARK TENNIS COURT IMPROVEMENTS |
| CEDAR FALLS HISTORICAL SOCIETY | |||||||
| 308 WEST 3RD STREET | CEDAR FALLS | IA | 50613 | 421123674 | 501(C)(3) | $13,435 | CARRIAGE HOUSE RENOVATIONS |
| THE HOMESTEAD - CHILDREN'S AUTISM PROJECT | |||||||
| 1625 ADVENTURELAND DRIVE | ALTOONA | IA | 50009 | 421377412 | 501(C)(3) | $25,000 | CAP CENTER |
| CEDAR BEND HUMANE SOCIETY | |||||||
| 1166 W AIRLINE HIGHWAY | WATERLOO | IA | 50703 | 420843378 | 501(C)(3) | $10,000 | OUTREACH FACILITY VOLUNTEERS |
| CITY OF DUNKERTON-STREET DEPARTMENT | |||||||
| 200 TOWER ST | DUNKERTON | IA | 50626 | 426004605 | CITY | $15,000 | STREET SWEEPER EQUIPMENT |
| NATIONAL CATTLE CONGRESS | |||||||
| PO BOX 298 | WATERLOO | IA | 50704 | 420206085 | 501(C)(3) | $18,920 | ESTEL HALL IMPROVEMENTS |
| JUNIOR ACHIEVEMENT OF EASTERN IOWA | |||||||
| 425 CEDAR STREET STE 320 | WATERLOO | IA | 50701 | 420919209 | 501(C)(3) | $10,001 | PROGRAM MATERIALS |
| FAMILY AND CHILDRENS | |||||||
| 20151 KIMBALL AVENUE | WATERLOO | IA | 50702 | 421307663 | 501(C)(3) | $17,000 | EMRG REQUEST |
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL | WATERLOO | IA | 50701 | 426005327 | CITY | $150,000 | RIVERFRONT BASEBALL STADIUM SCOREBOARD |
| SUMNER EMERGENCY SERVICES | |||||||
| 901 WEST FIRST STREET | SUMNER | IA | 50674 | 421179849 | 501(C)(3) | $50,000 | NEW EMERGENCY SERVICES FACILITY |
| PARKERSBURG FIRE DEPARTEMENT | |||||||
| 1005 COMMERCE STREET | PARKERSBURG | IA | 50665 | 426005112 | CITY | $20,000 | FIRE ENGINE EQUIPMENT |
| CITY OF CEDAR FALLS | |||||||
| 304 WEST SEERLEY BLVD | CEDAR FALLS | IA | 50613 | 426004332 | CITY | $25,000 | CLASSROOM RENOVATION |
| WATERLOO - CEDAR FALLS SYMPHONY | |||||||
| GBPAC 17 | CEDAR FALLS | IA | 50614 | 420766745 | 501(C)(3) | $5,850 | HARPSICHORD |
| BIG BROTHERS-BIG SISTERS | |||||||
| 2530 UNIVERSITY AVENUE | WATERLOO | IA | 50701 | 420885714 | 501(C)(3) | $15,000 | READ TO SUCCEED |
| DUNKERTON POLICE DEPARTMENT | |||||||
| 200 TOWER ST | DUNKERTON | IA | 50626 | 426004605 | CITY | $20,000 | SQUAD CAR |
| GROUT MUSEUM | |||||||
| 503 SOUTH STREET | WATERLOO | IA | 50702 | 237416881 | 501(C)(3) | $20,000 | SPRING AND SUMMER MARKETING |
| CITY OF ELK RUN HEIGHTS | |||||||
| 5042 LAFAYETTE RD | ELK RUN HEIGHTS | IA | 50707 | 426024866 | CITY | $12,500 | PICK-UP TRUCK |
| GOODWILL INDUSTRIES | |||||||
| 2640 FALLS AVE | WATERLOO | IA | 50701 | 420839399 | 501(C)(3) | $87,350 | HVAC |
| AMERICAN RED CROSS | |||||||
| 6300 ROCKWELL DRIVE | CEDAR RAPIDS | IA | 52402 | 530196605 | 501(C)(3) | $20,000 | BLOOD SERVICES VEHICLE |
| HUDSON ATHLETIC BOOSTER CLUB | |||||||
| 136 S WASHINGTON | HUDSON | IA | 50643 | 426025403 | CITY | $35,000 | WEIGHT ROOM EQUIPMENT |
| BUCHANAN COUNTY ANIMAL SHELTER | |||||||
| PO BOX 360 | JESUP | IA | 50648 | 272760278 | 501(C)(3) | $25,000 | HVAC |
| CITY OF WATERLOO | |||||||
| 715 MULBERRY STREET | WATERLOO | IA | 50703 | 426005327 | CITY | $750,000 | 4TH STREET BRIDGE CANOPY WALKWAY |
| CITY OF WATERLOO | |||||||
| 625 GLENWOOD STREET | WATERLOO | IA | 50703 | 107015020 | CITY | $25,000 | ANIMAL CONTROL SERVICE VEHICLE |
| WATERLOO EXCHANGE CLUB | |||||||
| PO BOX 1102 | WATERLOO | IA | 50704 | 421022531 | 501(C)(3) | $15,000 | TRIKE TRAIL |
| NORTHEAST IOWA FOOD BANK | |||||||
| 106 EAST 11TH STREET | WATERLOO | IA | 50703 | 421169648 | 501(C)(3) | $60,000 | 24 FOOT REFRIGERATED TRUCK |
| FIELDS2FIELDS | |||||||
| PO BOX 443 | DIKE | IA | 50624 | 472547320 | 501(C)(3) | $25,000 | PHASE II |
| NORTH TAMA COMMUNITY SCHOOL | |||||||
| 605 WALNUT STREET | TRAER | IA | 50675 | 420889971 | CITY | $50,000 | DENNIS FIELD RENOVATION |
| CITY OF CLARKSVILLE | |||||||
| PO BOX 367 | CLARKSVILLE | IA | 50619 | 426004391 | CITY | $30,000 | BASEBALL FIELD LIGHT PROJECT |
| LAPORTE CITY | |||||||
| 202 MAIN STREET | LA PORTE CITY | IA | 50651 | 426004863 | CITY | $175,000 | PUBLIC WORKS BUILDING |
| HABITAT FOR HUMANITY | |||||||
| 803 WEST 5TH STREET | WATERLOO | IA | 50702 | 421350378 | 501(C)(3) | $75,000 | OFFICE RENOVATIONS |
| INDEPENDENCE PARKS AND RECREATION | |||||||
| 1305 5TH AVENUE NE | INDEPENDENCE | IA | 50644 | 110000493 | CITY | $50,000 | AQUATIC CENTER WATER WALK |
| CEDAR VALLEY MAKERS | |||||||
| 360 WESTFIELD AVE | WATERLOO | IA | 50701 | 473271206 | 501(C)(3) | $50,000 | CLASSROOM AND DIGITAL MANUFACTURING EQUIPMENT |
| JESSE COSBY CENTER | |||||||
| 1112 MOBILE ST | WATERLOO | IA | 50703 | 421152638 | 501(C)(3) | $41,800 | BUILDING RENOVATIONS AND VEHICLE |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | CITY | $245,865 | WHITEWATER REP |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | CITY | $10,000 | WATERLOO HOUSING TRUST - MATCH |
| WATERLOO DEVELOPMENT CORP | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $53,813 | SPORTSPLEX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 22 | Total501c3OrgCnt |
| Total Other Org | 19 | TotalOtherOrgCnt |
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 11 | 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. |