2015-11-13T12:31:36-06:00 2015-06-30 420714325 RSM US LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2014-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 229 E PARK AVE WATERLOO IA 50703 TIM HURLEY PRESIDENT 3192347741 2015-11-10 1 ROGER NEUMANN P00008902 3192359995 2014 2016-03-07 17:11:31Z TIM HURLEY 229 E PARK AVE WATERLOO IA 50703 5171794 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 66377 67617 4895306 5104177 4961683 5171794 1659173 2752098 0 0 112907 112537 0 0 0 67912 74251 1839992 2938886 3121691 2232908 8659992 9944864 7389778 6441742 1270214 3503122 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 1129284 1129284 CASH DONATION TO THE BLACK HAWK COUNTY CONSERVATION BOARD FOR RENOVATIONS AT HARTMAN RESERVE. 200000 200000 CASH DONATION TO THE HAWKEYE COMMUNITY COLLEGE FOUNDATION FOR THE CHILD DEVELOPMENT FACILITY. 198196 198196 CASH DONATION TO THE NATIONAL WRESTLING HALL OF FAME DAN GABLE MUSEUM FOR BUILDING RENOVATIONS. 1224618 1224618 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 1224618 1224618 2752098 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 229 E PARK AVE WATERLOO IA 50703 TIM HURLEY PRESIDENT 10.00 X X 0 0 0 KATHY FLYNN VICE PRESIDENT 1.00 X X 0 0 0 RAY BURFEIND TREASURER 1.00 X X 0 0 0 JEFF PALMER SECRETARY 1.00 X X 0 0 0 BARBARA BROWN DIRECTOR 1.00 X 0 0 0 BRYAN BURTON DIRECTOR 1.00 X 0 0 0 BILL DOTZLER DIRECTOR 1.00 X 0 0 0 FRANK DOWIE DIRECTOR 1.00 X 0 0 0 NOREEN HERMANSEN DIRECTOR 1.00 X 0 0 0 DONALD HOTH DIRECTOR 1.00 X 0 0 0 SHARON JUON DIRECTOR 1.00 X 0 0 0 RICK LUBBEN DIRECTOR 1.00 X 0 0 0 SHIRLEY MERNER DIRECTOR 1.00 X 0 0 0 GEORGE SCULLY DIRECTOR 1.00 X 0 0 0 MARK THOME DIRECTOR 1.00 X 0 0 0 JOE VICH DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPP EXECUTIVE DIRECTOR 40.00 X 103013 0 11941 103013 0 11941 1 0 0 0 0 67617 67617 5104177 5104177 5171794 0 0 5171794 X 2752098 2752098 104742 104742 7795 7795 8425 8425 5776 5776 2420 2420 25072 25072 6403 6403 1486 1486 10679 10679 9868 9868 PAYROLL EXPENSES 2948 2948 DUES & SUBSCRIPTIONS 1174 1174 2938886 2752098 186788 0 2192096 3422780 6335590 6392309 116570 124718 43835 38778 15736 5057 8659992 9944864 7389778 6441742 7389778 6441742 X 1270214 3503122 1270214 3503122 8659992 9944864 2232908 0 X 0 1 X 1 0 43835 38778 5057 5057 X 5171794 0 5171794 0 5171794 2938885 0 2938885 0 2938885 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, 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. 1 BLACK HAWK COUNTY CONSERVATION BOARD 1346 WEST AIRLINE HIGHWAY WATERLOO IA 50703 420005328 STATE 1129284 HARTMAN RESERVE SNAP OF CHICKASAW COUNTY INC 901 E SUNRISE STREET NEW HAMPTON IA 50659 274878043 501(C)(3) 5000 SNAP PROJECT GILBERTVILLE POLICE DEPARTMENT 419 14TH AVE GILBERTVILLE IA 50634 420865994 CITY 5067 EQUIPMENT CITY OF BRISTOW 932 CENTER STREET BRISTOW IA 50611 421184885 CITY 10000 SIREN PROJECT IOWA PUBLIC RADIO 3RD FLOOR COMMUNICATIONS CEDAR FALLS IA 50614 204227123 501(C)(3) 10000 A/C REPLACEMENT BOYSGIRLS OF THE CEDAR VALLEY 515 LIME STREET WATERLOO IA 50703 426083723 501(C)(3) 15000 SPACE INVADERS PROJECT CITY OF GLADBROOK 319 2ND STREET GLADBROOK IA 50635 420004706 CITY 15000 GENERATOR HABITAT FOR HUMANITY 803 WEST 5TH STREET WATERLOO IA 50702 421350378 501(C)(3) 15000 SKID LOADER WATERLOO PUBLIC LIBRARY 415 COMMERCIAL STREET WATERLOO IA 50701 426005327 501(C)(3) 15000 MAKER SPACE WATERLOO POLICE RESERVE ASSOCIATION 715 MULBERRY STREET WATERLOO IA 50703 264733251 501(C)(3) 15056 RADIO EQUIPMENT CITY OF WELLSBURG P O BOX 489 WELLSBURG IA 50680 426005353 CITY 20000 RENOVATION FIELDS2FIELDS P O BOX 443 DIKE IA 50624 472547320 501(C)(3) 20000 SPORTSPLEX EQUIPMENT CITY OF SHELL ROCK 303 S CHERRY STREET SHELL ROCK IA 50670 420005197 CITY 25000 EMERGENCY SERVICES BUILDING FRIENDS OF CEDAR ROCK PO BOX 188 WINTHROP IA 50682 731730276 501(C)(3) 30000 BOAT HOUSE REPAIR CITY OF WATERLOO-POLICE 715 MULBERRY WATERLOO IA 50702 426005327 CITY 35000 BODY CAMS DIAMONDS AND FIELDS 605 TUVE AVENUE PARKERSBURG IA 50665 460551649 501(C)(3) 35000 DIAMONDS & FIELDS PROJECT LEADER VALLEY 10 W 4TH STREET WATERLOO IA 50701 421241941 501(C)(3) 55500 MATERIALS CITY OF CLARKSVILLE P O BOX 367 CLARKSVILLE IA 50619 420004391 CITY 70000 NEW AMBULANCE COMMUNITY SERVICES BUILDING INC 2530 UNIVERSITY AVENUE WATERLOO IA 50701 420799310 501(C)(3) 83704 ROOF PROJECT WATERLOO LEISURE SERVICES 1101 CAMPBELL AVENUE WATERLOO IA 50701 420005327 CITY 90000 RIVERFRONT SPORTS PARK LIGHTS HW GROUT TRUST 503 SOUTH STREET WATERLOO IA 50702 237416881 501(C)(3) 97500 VIETNAM VET WELCOME HOME UNIVERSITY OF NORTHERN IOWA 213 EAST BARTLETT HALL CEDAR FALLS IA 50614 420004333 STATE 100000 SIGNAGE NATIONAL WRESTLING HALL OF FAME DAN GABLE MUSEUM 303 JEFFERSON STREET WATERLOO IA 50701 237233488 501(C)(3) 198196 BUILDING RENOVATION HAWKEYE COMMUNITY COLLEGE FOUNDATION 1501 EAST ORANGE RD WATERLOO IA 50704 421389388 501(C)(3) 200000 CHILD DEVELOPMENT FACILITY WATERLOO COMMUNITY PLAYHOUSE BLACK HAWK CHILDREN'S THEATRE 224 COMMERCIAL STREET WATERLOO IA 50701 420018117 501(C)(3) 15703 NEW ROOF CITY OF NEW HAMPTON 22 SOUTH LOCUST AVENUE NEW HAMPTON IA 50659 426005030 CITY 21250 CARNEGIE CULTURAL CENTER RESTORATION CITY OF DUNKERTON 200 TOWER STREET DUNKERTON IA 50626 426004605 CITY 6500 PARK IMPROVEMENTS CITY OF GILBERTVILLE PO BOX 107 GILBERTVILLE IA 50634 420865994 CITY 80000 FIRE RESCUE TRUCK CITY OF HUDSON 525 JEFFERSON STREET HUDSON IA 50643 426004779 CITY 6500 UTILITY MAPPING EQUIPMENT NORTHEAST IOWA FOOD BANK 1605 LAFAYETTE STREET WATERLOO IA 50703 421169648 501(C)(3) 26575 PERISHABLE FOOD TRUCK CITY OF DYSART PO BOX 686 DYSART IA 52224 426004613 CITY 25000 COMMUNITY BUILD AND PARK RENOVATIONS IOWA MISSION OF MERCY 5530 W PARKWAY JOHNSTON IA 50131 421405188 501(C)(3) 25000 WATERLOO DENTAL CLINIC GRUNDY CENTER AMBULANCE 507 F AVE GRUNDY CENTER IA 50638 426004737 501(C)(3) 15000 CARDIAC MONITORS LAPORTE CITY POLICE DEPARTMENT 202 MAIN STREET LAPORTE CITY IA 50651 426004863 CITY 11377 MOBILE COMPUTERS BUCHANAN COUNTY ANIMAL SHELTER PO BOX 360 JESUP IA 50648 272760278 501(C)(3) 42000 FACILITY CONSTRUCTION CITY OF EVANSDALE 911 S EVANS ROAD EVANSDALE IA 50707 426006424 CITY 17500 MEYERS LAKE WATER FILTRATION PROJECT WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 80650 CITY OF WATERLOO WING DAM PROJECT WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 10000 CITY OF WATERLOO HOUSING TRUST AWARD PROJECT WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 12580 CITY OF WATERLOO OPERATION WARM WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 14400 CITY OF WATERLOO CEDAR RIVER PROJECT WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 71134 SPORTSPLEX 20 21 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. 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.