BLACK HAWK COUNTY GAMING ASSOC: Form 990, tax year 2014
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- Organization
- BLACK HAWK COUNTY GAMING ASSOC (EIN 80-0103166)
- Tax period
- 2014-07-01 to 2015-06-30
- Filed
- 2015-11-13
- IRS object ID
- 201523179349304437
- Schema version
- 2014v5.0
- 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 | 2015-11-13T12:31:36-06:00 | ReturnTs |
| Tax Period End | 2015-06-30 | 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 | 2014-07-01 | 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 | 229 E PARK AVE | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | TIM HURLEY | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 3192347741 | PhoneNum |
| Signature | 2015-11-10 | 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 | 2014 | TaxYr |
| Build TS | 2016-03-07 17:11:31Z | 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 | $5,171,794 | 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 | $66,377 | PYInvestmentIncomeAmt |
| CY Investment Income | $67,617 | CYInvestmentIncomeAmt |
| PY Other Revenue | $4,895,306 | PYOtherRevenueAmt |
| CY Other Revenue | $5,104,177 | CYOtherRevenueAmt |
| PY Total Revenue | $4,961,683 | PYTotalRevenueAmt |
| CY Total Revenue | $5,171,794 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,659,173 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $2,752,098 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $112,907 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $112,537 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $67,912 | PYOtherExpensesAmt |
| CY Other Expenses | $74,251 | CYOtherExpensesAmt |
| PY Total Expenses | $1,839,992 | PYTotalExpensesAmt |
| CY Total Expenses | $2,938,886 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,121,691 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,232,908 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $8,659,992 | TotalAssetsBOYAmt |
| Total Assets EOY | $9,944,864 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $7,389,778 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $6,441,742 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,270,214 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,503,122 | 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 | $1,129,284 | ExpenseAmt |
| Grant | $1,129,284 | GrantAmt |
| Desc | CASH DONATION TO THE BLACK HAWK COUNTY CONSERVATION BOARD FOR RENOVATIONS AT HARTMAN RESERVE. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $200,000 | ExpenseAmt |
| Grant | $200,000 | GrantAmt |
| Desc | CASH DONATION TO THE HAWKEYE COMMUNITY COLLEGE FOUNDATION FOR THE CHILD DEVELOPMENT FACILITY. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $198,196 | ExpenseAmt |
| Grant | $198,196 | GrantAmt |
| Desc | CASH DONATION TO THE NATIONAL WRESTLING HALL OF FAME DAN GABLE MUSEUM FOR BUILDING RENOVATIONS. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $1,224,618 | ExpenseAmt |
| Grant | $1,224,618 | 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 | $1,224,618 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $1,224,618 | TotalOtherProgSrvcGrantAmt |
| Total Program Service Expenses | $2,752,098 | 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 | 229 E PARK AVE | AddressLine1Txt |
| City | WATERLOO | CityNm |
| State Abbreviation | IA | StateAbbreviationCd |
| ZIP | 50703 | 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 |
| KATHY FLYNN | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RAY BURFEIND | ||||||
| TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEFF PALMER | ||||||
| SECRETARY | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BARBARA BROWN | ||||||
| DIRECTOR | 1.00 | 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 | |
| FRANK DOWIE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| NOREEN HERMANSEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| DONALD HOTH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHARON JUON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| RICK LUBBEN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHIRLEY MERNER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| GEORGE SCULLY | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MARK THOME | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOE VICH | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ELIZABETH KNIPP | ||||||
| EXECUTIVE DIRECTOR | 40.00 | Yes (X) | $103,013 | $0 | $11,941 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $103,013 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $11,941 | 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 | $67,617 | TotalRevenueColumnAmt |
| Exclusion | $67,617 | ExclusionAmt |
Royalties Revenue RoyaltiesRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,104,177 | TotalRevenueColumnAmt |
| Exclusion | $5,104,177 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,171,794 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $0 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $5,171,794 | 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 | $2,752,098 | TotalAmt |
| Program Services | $2,752,098 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,742 | TotalAmt |
| Management And General | $104,742 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,795 | TotalAmt |
| Management And General | $7,795 | 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 | $5,776 | TotalAmt |
| Management And General | $5,776 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,420 | TotalAmt |
| Management And General | $2,420 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $25,072 | TotalAmt |
| Management And General | $25,072 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,403 | TotalAmt |
| Management And General | $6,403 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,486 | TotalAmt |
| Management And General | $1,486 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,679 | TotalAmt |
| Management And General | $10,679 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,868 | TotalAmt |
| Management And General | $9,868 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|
| PAYROLL EXPENSES | $2,948 | $2,948 |
| DUES & SUBSCRIPTIONS | $1,174 | $1,174 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,938,886 | TotalAmt |
| Program Services | $2,752,098 | ProgramServicesAmt |
| Management And General | $186,788 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,192,096 | BOYAmt |
| EOY | $3,422,780 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,335,590 | BOYAmt |
| EOY | $6,392,309 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $116,570 | BOYAmt |
| EOY | $124,718 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $43,835 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $38,778 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $15,736 | BOYAmt |
| EOY | $5,057 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,659,992 | BOYAmt |
| EOY | $9,944,864 | EOYAmt |
Grants Payable GrantsPayableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,389,778 | BOYAmt |
| EOY | $6,441,742 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,389,778 | BOYAmt |
| EOY | $6,441,742 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,270,214 | BOYAmt |
| EOY | $3,503,122 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,270,214 | BOYAmt |
| EOY | $3,503,122 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,659,992 | BOYAmt |
| EOY | $9,944,864 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,232,908 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| 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 | $43,835 | OtherCostOrOtherBasisAmt |
| Depreciation | $38,778 | DepreciationAmt |
| Book Value | $5,057 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,057 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $5,171,794 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,171,794 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,171,794 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $2,938,885 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $2,938,885 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $2,938,885 | 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, 2015 AND 2014, 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 2011. | ExplanationTxt |
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 |
|---|---|---|---|---|---|---|---|
| BLACK HAWK COUNTY CONSERVATION BOARD | |||||||
| 1346 WEST AIRLINE HIGHWAY | WATERLOO | IA | 50703 | 420005328 | STATE | $1,129,284 | HARTMAN RESERVE |
| SNAP OF CHICKASAW COUNTY INC | |||||||
| 901 E SUNRISE STREET | NEW HAMPTON | IA | 50659 | 274878043 | 501(C)(3) | $5,000 | SNAP PROJECT |
| GILBERTVILLE POLICE DEPARTMENT | |||||||
| 419 14TH AVE | GILBERTVILLE | IA | 50634 | 420865994 | CITY | $5,067 | EQUIPMENT |
| CITY OF BRISTOW | |||||||
| 932 CENTER STREET | BRISTOW | IA | 50611 | 421184885 | CITY | $10,000 | SIREN PROJECT |
| IOWA PUBLIC RADIO | |||||||
| 3RD FLOOR COMMUNICATIONS | CEDAR FALLS | IA | 50614 | 204227123 | 501(C)(3) | $10,000 | A/C REPLACEMENT |
| BOYSGIRLS OF THE CEDAR VALLEY | |||||||
| 515 LIME STREET | WATERLOO | IA | 50703 | 426083723 | 501(C)(3) | $15,000 | SPACE INVADERS PROJECT |
| CITY OF GLADBROOK | |||||||
| 319 2ND STREET | GLADBROOK | IA | 50635 | 420004706 | CITY | $15,000 | GENERATOR |
| HABITAT FOR HUMANITY | |||||||
| 803 WEST 5TH STREET | WATERLOO | IA | 50702 | 421350378 | 501(C)(3) | $15,000 | SKID LOADER |
| WATERLOO PUBLIC LIBRARY | |||||||
| 415 COMMERCIAL STREET | WATERLOO | IA | 50701 | 426005327 | 501(C)(3) | $15,000 | MAKER SPACE |
| WATERLOO POLICE RESERVE ASSOCIATION | |||||||
| 715 MULBERRY STREET | WATERLOO | IA | 50703 | 264733251 | 501(C)(3) | $15,056 | RADIO EQUIPMENT |
| CITY OF WELLSBURG | |||||||
| P O BOX 489 | WELLSBURG | IA | 50680 | 426005353 | CITY | $20,000 | RENOVATION |
| FIELDS2FIELDS | |||||||
| P O BOX 443 | DIKE | IA | 50624 | 472547320 | 501(C)(3) | $20,000 | SPORTSPLEX EQUIPMENT |
| CITY OF SHELL ROCK | |||||||
| 303 S CHERRY STREET | SHELL ROCK | IA | 50670 | 420005197 | CITY | $25,000 | EMERGENCY SERVICES BUILDING |
| FRIENDS OF CEDAR ROCK | |||||||
| PO BOX 188 | WINTHROP | IA | 50682 | 731730276 | 501(C)(3) | $30,000 | BOAT HOUSE REPAIR |
| CITY OF WATERLOO-POLICE | |||||||
| 715 MULBERRY | WATERLOO | IA | 50702 | 426005327 | CITY | $35,000 | BODY CAMS |
| DIAMONDS AND FIELDS | |||||||
| 605 TUVE AVENUE | PARKERSBURG | IA | 50665 | 460551649 | 501(C)(3) | $35,000 | DIAMONDS & FIELDS PROJECT |
| LEADER VALLEY | |||||||
| 10 W 4TH STREET | WATERLOO | IA | 50701 | 421241941 | 501(C)(3) | $55,500 | MATERIALS |
| CITY OF CLARKSVILLE | |||||||
| P O BOX 367 | CLARKSVILLE | IA | 50619 | 420004391 | CITY | $70,000 | NEW AMBULANCE |
| COMMUNITY SERVICES BUILDING INC | |||||||
| 2530 UNIVERSITY AVENUE | WATERLOO | IA | 50701 | 420799310 | 501(C)(3) | $83,704 | ROOF PROJECT |
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL AVENUE | WATERLOO | IA | 50701 | 420005327 | CITY | $90,000 | RIVERFRONT SPORTS PARK LIGHTS |
| HW GROUT TRUST | |||||||
| 503 SOUTH STREET | WATERLOO | IA | 50702 | 237416881 | 501(C)(3) | $97,500 | VIETNAM VET WELCOME HOME |
| UNIVERSITY OF NORTHERN IOWA | |||||||
| 213 EAST BARTLETT HALL | CEDAR FALLS | IA | 50614 | 420004333 | STATE | $100,000 | SIGNAGE |
| NATIONAL WRESTLING HALL OF FAME DAN GABLE MUSEUM | |||||||
| 303 JEFFERSON STREET | WATERLOO | IA | 50701 | 237233488 | 501(C)(3) | $198,196 | BUILDING RENOVATION |
| HAWKEYE COMMUNITY COLLEGE FOUNDATION | |||||||
| 1501 EAST ORANGE RD | WATERLOO | IA | 50704 | 421389388 | 501(C)(3) | $200,000 | CHILD DEVELOPMENT FACILITY |
| WATERLOO COMMUNITY PLAYHOUSE BLACK HAWK CHILDREN'S THEATRE | |||||||
| 224 COMMERCIAL STREET | WATERLOO | IA | 50701 | 420018117 | 501(C)(3) | $15,703 | NEW ROOF |
| CITY OF NEW HAMPTON | |||||||
| 22 SOUTH LOCUST AVENUE | NEW HAMPTON | IA | 50659 | 426005030 | CITY | $21,250 | CARNEGIE CULTURAL CENTER RESTORATION |
| CITY OF DUNKERTON | |||||||
| 200 TOWER STREET | DUNKERTON | IA | 50626 | 426004605 | CITY | $6,500 | PARK IMPROVEMENTS |
| CITY OF GILBERTVILLE | |||||||
| PO BOX 107 | GILBERTVILLE | IA | 50634 | 420865994 | CITY | $80,000 | FIRE RESCUE TRUCK |
| CITY OF HUDSON | |||||||
| 525 JEFFERSON STREET | HUDSON | IA | 50643 | 426004779 | CITY | $6,500 | UTILITY MAPPING EQUIPMENT |
| NORTHEAST IOWA FOOD BANK | |||||||
| 1605 LAFAYETTE STREET | WATERLOO | IA | 50703 | 421169648 | 501(C)(3) | $26,575 | PERISHABLE FOOD TRUCK |
| CITY OF DYSART | |||||||
| PO BOX 686 | DYSART | IA | 52224 | 426004613 | CITY | $25,000 | COMMUNITY BUILD AND PARK RENOVATIONS |
| IOWA MISSION OF MERCY | |||||||
| 5530 W PARKWAY | JOHNSTON | IA | 50131 | 421405188 | 501(C)(3) | $25,000 | WATERLOO DENTAL CLINIC |
| GRUNDY CENTER AMBULANCE | |||||||
| 507 F AVE | GRUNDY CENTER | IA | 50638 | 426004737 | 501(C)(3) | $15,000 | CARDIAC MONITORS |
| LAPORTE CITY POLICE DEPARTMENT | |||||||
| 202 MAIN STREET | LAPORTE CITY | IA | 50651 | 426004863 | CITY | $11,377 | MOBILE COMPUTERS |
| BUCHANAN COUNTY ANIMAL SHELTER | |||||||
| PO BOX 360 | JESUP | IA | 50648 | 272760278 | 501(C)(3) | $42,000 | FACILITY CONSTRUCTION |
| CITY OF EVANSDALE | |||||||
| 911 S EVANS ROAD | EVANSDALE | IA | 50707 | 426006424 | CITY | $17,500 | MEYERS LAKE WATER FILTRATION PROJECT |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $80,650 | CITY OF WATERLOO WING DAM PROJECT |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $10,000 | CITY OF WATERLOO HOUSING TRUST AWARD PROJECT |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $12,580 | CITY OF WATERLOO OPERATION WARM |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $14,400 | CITY OF WATERLOO CEDAR RIVER PROJECT |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | $71,134 | SPORTSPLEX |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 20 | Total501c3OrgCnt |
| Total Other Org | 21 | 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 (5 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. |
| FORM 990, PART IX AND SCHEDULE I: | THERE IS A VARIANCE IN GRANTS LISTED ON SCHEDULE I AND THE GRANT EXPENSE REPORTED ON THE 990, PART IX, STATEMENT OF FUNCTIONAL EXPENSES DUE TO GRANTS NOT INCLUDED IN SCHEDULE I BECAUSE THEY ARE UNDER THE AMOUNT REQUIRED, ADJUSTMENTS TO GRANTS COMMITTED, AND ADJUSTMENTS TO AMORTIZE DISCOUNT ON THE SPORTSPLEX GRANT. |