2016-09-26T09:32:37-05:00 2016-06-30 420714325 RSM US LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2015-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 425 CEDAR STREET NO 300A WATERLOO IA 50702 TIM HURLEY PRESIDENT 3192347741 2016-09-21 1 ROGER NEUMANN P00008902 3192359995 2015 2017-02-10 21:41:12Z TIM HURLEY 229 E PARK AVE WATERLOO IA 50703 5250645 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. 15 15 1 16 0 0 0 0 0 0 67617 97034 5104177 5151053 5171794 5248087 2752098 2485874 0 0 112537 120638 0 0 0 74251 76328 2938886 2682840 2232908 2565247 9944864 11813323 6441742 5744954 3503122 6068369 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 WATERLOO FOR THE 4TH STREET BRIDGE CANOPY WALKWAY 245865 245865 CASH DONATION TO WATERLOO DEVELOPMENT CORP FOR THE WHITEWATER DESIGN PROJECT 175000 175000 CASH DONATION TO LAPORTE CITY FOR THE PUBLIC WORKS BUILDING 1315009 1315009 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 1315009 1315009 2485874 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 15 15 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 KATHY FLYNN VICE PRESIDENT 1.00 X X 0 0 0 RICK LUBBEN TREASURER 1.00 X X 0 0 0 SHARON JUON SECRETARY 1.00 X X 0 0 0 JEFF PALMER SECRETARY PRIOR 1.00 X X 0 0 0 BRYAN BURTON DIRECTOR 1.00 X 0 0 0 BILL DOTZLER DIRECTOR 1.00 X 0 0 0 BETSY RATCHFORD DIRECTOR 1.00 X 0 0 0 NOREEN HERMANSEN 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 DICK MCALLISTER DIRECTOR 1.00 X 0 0 0 KATE WYATT DIRECTOR 1.00 X 0 0 0 BARBARA BROWN DIRECTOR 1.00 X 0 0 0 MARK THOME DIRECTOR 1.00 X 0 0 0 SHIRLEY MERNER DIRECTOR 1.00 X 0 0 0 JOE VICH DIRECTOR 1.00 X 0 0 0 DONALD HOTH DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPP EXECUTIVE DIRECTOR 40.00 X 104858 0 12218 104858 0 12218 1 0 0 0 0 99592 99592 5151053 5151053 2558 -2558 -2558 -2558 5248087 0 0 5248087 X 2485874 2485874 112232 112232 8406 8406 8425 8425 7337 7337 4503 4503 19880 19880 7043 7043 1816 1816 10754 10754 10194 10194 PAYROLL EXPENSES 2963 2963 DUES & SUBSCRIPTIONS 2913 2913 DEPT CRIMINAL INVESTIGA 500 500 2682840 2485874 196966 0 3422780 71252 6392309 11557732 124718 163221 38816 17698 5057 21118 9944864 11813323 6441742 5744954 6441742 5744954 X 3503122 6068369 3503122 6068369 9944864 11813323 2565247 0 X X 0 1 X 1 0 38816 17698 21118 21118 X 5250645 0 5250645 -2558 -2558 5248087 2685398 0 2685398 -2558 -2558 2682840 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. 1 CEDAR VALLEY ARBORETUM 1927 E ORANGE RD WATERLOO IA 50701 421447541 501(C)(3) 25000 MASTER GARDENERS ORCHARD BRANDON PLAYGROUND 802 MAIN STREET BRANDON IA 52210 421400905 501(C)(3) 10000 PARK PROJECT WATERLOO CENTER FOR THE ARTS 225 COMMERCIAL STREET WATERLOO IA 50701 426005327 CITY 48000 PLAYSCAPE PHELPS PAVILLION CITY OF HUDSON-FIRE DEPARTMENT 525 JEFFERSON STREET HUDSON IA 50643 426004779 CITY 100000 TANKER TRUCK LA PORTE CITY FIRE AND RESCUE 202 MAIN STREET LA PORTE CITY IA 50651 426004863 CITY 28700 DEFIBRILLATORS CITY OF ELK RUN HEIGHTS 5042 LAFAYETTE RD ELK RUN HEIGHTS IA 50707 426024866 CITY 12000 MAYORS PARK TENNIS COURT IMPROVEMENTS CEDAR FALLS HISTORICAL SOCIETY 308 WEST 3RD STREET CEDAR FALLS IA 50613 421123674 501(C)(3) 13435 CARRIAGE HOUSE RENOVATIONS THE HOMESTEAD - CHILDREN'S AUTISM PROJECT 1625 ADVENTURELAND DRIVE ALTOONA IA 50009 421377412 501(C)(3) 25000 CAP CENTER CEDAR BEND HUMANE SOCIETY 1166 W AIRLINE HIGHWAY WATERLOO IA 50703 420843378 501(C)(3) 10000 OUTREACH FACILITY VOLUNTEERS CITY OF DUNKERTON-STREET DEPARTMENT 200 TOWER ST DUNKERTON IA 50626 426004605 CITY 15000 STREET SWEEPER EQUIPMENT NATIONAL CATTLE CONGRESS PO BOX 298 WATERLOO IA 50704 420206085 501(C)(3) 18920 ESTEL HALL IMPROVEMENTS JUNIOR ACHIEVEMENT OF EASTERN IOWA 425 CEDAR STREET STE 320 WATERLOO IA 50701 420919209 501(C)(3) 10001 PROGRAM MATERIALS FAMILY AND CHILDRENS 20151 KIMBALL AVENUE WATERLOO IA 50702 421307663 501(C)(3) 17000 EMRG REQUEST WATERLOO LEISURE SERVICES 1101 CAMPBELL WATERLOO IA 50701 426005327 CITY 150000 RIVERFRONT BASEBALL STADIUM SCOREBOARD SUMNER EMERGENCY SERVICES 901 WEST FIRST STREET SUMNER IA 50674 421179849 501(C)(3) 50000 NEW EMERGENCY SERVICES FACILITY PARKERSBURG FIRE DEPARTEMENT 1005 COMMERCE STREET PARKERSBURG IA 50665 426005112 CITY 20000 FIRE ENGINE EQUIPMENT CITY OF CEDAR FALLS 304 WEST SEERLEY BLVD CEDAR FALLS IA 50613 426004332 CITY 25000 CLASSROOM RENOVATION WATERLOO - CEDAR FALLS SYMPHONY GBPAC 17 CEDAR FALLS IA 50614 420766745 501(C)(3) 5850 HARPSICHORD BIG BROTHERS-BIG SISTERS 2530 UNIVERSITY AVENUE WATERLOO IA 50701 420885714 501(C)(3) 15000 READ TO SUCCEED DUNKERTON POLICE DEPARTMENT 200 TOWER ST DUNKERTON IA 50626 426004605 CITY 20000 SQUAD CAR GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50702 237416881 501(C)(3) 20000 SPRING AND SUMMER MARKETING CITY OF ELK RUN HEIGHTS 5042 LAFAYETTE RD ELK RUN HEIGHTS IA 50707 426024866 CITY 12500 PICK-UP TRUCK GOODWILL INDUSTRIES 2640 FALLS AVE WATERLOO IA 50701 420839399 501(C)(3) 87350 HVAC AMERICAN RED CROSS 6300 ROCKWELL DRIVE CEDAR RAPIDS IA 52402 530196605 501(C)(3) 20000 BLOOD SERVICES VEHICLE HUDSON ATHLETIC BOOSTER CLUB 136 S WASHINGTON HUDSON IA 50643 426025403 CITY 35000 WEIGHT ROOM EQUIPMENT BUCHANAN COUNTY ANIMAL SHELTER PO BOX 360 JESUP IA 50648 272760278 501(C)(3) 25000 HVAC CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 750000 4TH STREET BRIDGE CANOPY WALKWAY CITY OF WATERLOO 625 GLENWOOD STREET WATERLOO IA 50703 107015020 CITY 25000 ANIMAL CONTROL SERVICE VEHICLE WATERLOO EXCHANGE CLUB PO BOX 1102 WATERLOO IA 50704 421022531 501(C)(3) 15000 TRIKE TRAIL NORTHEAST IOWA FOOD BANK 106 EAST 11TH STREET WATERLOO IA 50703 421169648 501(C)(3) 60000 24 FOOT REFRIGERATED TRUCK FIELDS2FIELDS PO BOX 443 DIKE IA 50624 472547320 501(C)(3) 25000 PHASE II NORTH TAMA COMMUNITY SCHOOL 605 WALNUT STREET TRAER IA 50675 420889971 CITY 50000 DENNIS FIELD RENOVATION CITY OF CLARKSVILLE PO BOX 367 CLARKSVILLE IA 50619 426004391 CITY 30000 BASEBALL FIELD LIGHT PROJECT LAPORTE CITY 202 MAIN STREET LA PORTE CITY IA 50651 426004863 CITY 175000 PUBLIC WORKS BUILDING HABITAT FOR HUMANITY 803 WEST 5TH STREET WATERLOO IA 50702 421350378 501(C)(3) 75000 OFFICE RENOVATIONS INDEPENDENCE PARKS AND RECREATION 1305 5TH AVENUE NE INDEPENDENCE IA 50644 110000493 CITY 50000 AQUATIC CENTER WATER WALK CEDAR VALLEY MAKERS 360 WESTFIELD AVE WATERLOO IA 50701 473271206 501(C)(3) 50000 CLASSROOM AND DIGITAL MANUFACTURING EQUIPMENT JESSE COSBY CENTER 1112 MOBILE ST WATERLOO IA 50703 421152638 501(C)(3) 41800 BUILDING RENOVATIONS AND VEHICLE WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 CITY 245865 WHITEWATER REP WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 CITY 10000 WATERLOO HOUSING TRUST - MATCH WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 53813 SPORTSPLEX 22 19 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 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.