BLACK HAWK COUNTY GAMING ASSOC: Form 990, tax year 2011
View the entire original 990 at ProPublica ↗
- Organization
- BLACK HAWK COUNTY GAMING ASSOC (EIN 80-0103166)
- Tax period
- 2011-07-01 to 2012-06-30
- Filed
- 2012-11-13
- IRS object ID
- 201223189349302077
- Schema version
- 2011v1.2
- 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) |
|---|---|---|
| Timestamp | 2012-11-13T11:35:19-06:00 | Timestamp |
| Tax Period End Date | 2012-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 420714325 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MCGLADREY LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 999 HOME PLAZA SUITE 300 | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 50701 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2011-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 800103166 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BLACK HAWK COUNTY GAMING ASSOCIATION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | BLAC | NameControl |
| Phone | 3192347741 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 229 E PARK AVE | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 50703 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | TIM HURLEY | Name |
| Title | PRESIDENT - FY 2013 | Title |
| Phone | 3192347741 | Phone |
| Date Signed | 2012-11-09 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | ROGER NEUMANN | Name |
| PTIN | P00008902 | PTIN |
| Phone | 3192359995 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2011 | TaxYear |
| Build TS | 2016-02-24 21:20:13Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TIM HURLEY | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 229 E PARK AVE | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 50703 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 4889652 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c | X | Organization501c |
| Web Site | WWW.BHCGA.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2003 | YearFormation |
| State Legal Domicile | IA | StateLegalDomicile |
| Activity Or Mission Description | BLACK HAWK COUNTY GAMING ASSOCIATION HOLDS A GAMING LICENSE AND COLLECTS ROYALTIES FROM A RIVERBOAT CASINO OPERATOR FOR USE OF THE LICENSE. ALL PROFITS WILL BE DISBURSED TO GOVERNMENTAL AND/OR 501(C)(3) ORGANIZATIONS. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 16 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 16 | NbrIndependentVotingMembers |
| Total Nbr Employees | 1 | TotalNbrEmployees |
| Total Nbr Volunteers | 16 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 0 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 0 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 0 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 0 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 59066 | InvestmentIncomePriorYear |
| Investment Income Current Year | 88673 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 4633996 | OtherRevenuePriorYear |
| Other Revenue Current Year | 4800979 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 4693062 | TotalRevenuePriorYear |
| Total Revenue Current Year | 4889652 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 6597987 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 3838541 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 90973 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 92927 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 129552 | OtherExpensePriorYear |
| Other Expenses Current Year | 43981 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 6818512 | TotalExpensesPriorYear |
| Total Expenses Current Year | 3975449 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -2125450 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 914203 | RevenuesLessExpensesCY |
| Total Assets BOY | 6478050 | TotalAssetsBOY |
| Total Assets EOY | 7194566 | TotalAssetsEOY |
| Total Liabilities BOY | 8060158 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 7862471 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -1582108 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -667905 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | BLACK HAWK COUNTY GAMING ASSOCIATION HOLDS A GAMING LICENSE AND COLLECTS ROYALTIES FROM A RIVERBOAT CASINO OPERATOR FOR USE OF THE LICENSE. ALL PROFITS WILL BE DISBURSED TO GOVERNMENTAL AND/OR 501(C)(3) ORGANIZATIONS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 1000000 | Expense |
| Grants | 1000000 | Grants |
| Description | CASH DONATION TO THE CITY OF WATERLOO FOR THE PUBLIC WORKS BUILDING. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 642000 | Expense |
| Grants | 642000 | Grants |
| Description | CASH DONATION TO WATERLOO LEISURE SERVICES FOR THE BYRNES PARK DRAINAGE PROJECT. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 500000 | Expense |
| Grants | 500000 | Grants |
| Description | CASH DONATION TO WATERLOO LEISURE SERVICES FOR THE CEDAR RIVER YOUTH SPORTS COMPLEX. | Description |
Activity Other ActivityOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1696541 | Expense |
| Grants | 1696541 | Grants |
| Description | CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 1696541 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 1696541 | TotalOfOtherProgramServiceGrnt |
| Total Program Service Expense | 3838541 | TotalProgramServiceExpense |
| Described In501 C3 | 0 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transaction Related Entity | 0 | TransactionRelatedEntity |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 0 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 1 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 16 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 16 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BETH KNIPP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 3194331153 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 229 E PARK AVE | AddressLine1 |
| City | WATERLOO | City |
| State | IA | State |
| ZIP Code | 50703 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (17 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | OfficerOfficer |
|---|---|---|---|---|---|---|
| DONALD HOTH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ROBERT FULTON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| GEORGE SCULLY | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SHARON JUON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BARBARA BROWN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| RAY BURFEIND | ||||||
| TREASURER | 1.00 | X | 0 | 0 | 0 | X |
| BRYAN BURTON | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| KATHY FLYNN | ||||||
| VICE PRESIDENT | 1.00 | X | 0 | 0 | 0 | X |
| RICK LUBBEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| BILL DOTZLER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| SHIRLEY MERNER | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| JEFF PALMER | ||||||
| SECRETARY | 1.00 | X | 0 | 0 | 0 | X |
| PATRICIA MUEHL | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| TIM HURLEY | ||||||
| PRESIDENT | 10.00 | X | 0 | 0 | 0 | X |
| BEVERLY SMITH | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| NOREEN HERMANSEN | ||||||
| DIRECTOR | 1.00 | X | 0 | 0 | 0 | |
| ELIZABETH KNIPP | ||||||
| EXECUTIVE DIRECTOR | 40.00 | 83114 | 0 | 2493 | X | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 83114 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 2493 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 88673 | TotalRevenueColumn |
| Exclusion | $88,673 | ExclusionAmount |
Royalties Revenue RoyaltiesRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4800979 | TotalRevenueColumn |
| Exclusion | $4,800,979 | ExclusionAmount |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 4889652 | TotalRevenueColumn |
| Related Or Exempt Function Income | 0 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $4,889,652 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | X | InfoInScheduleOPartIX |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3838541 | Total |
| Program Services | 3838541 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87188 | Total |
| Management And General | 87188 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5739 | Total |
| Management And General | 5739 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8761 | Total |
| Management And General | 8761 | ManagementAndGeneral |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5178 | Total |
| Management And General | 5178 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2110 | Total |
| Management And General | 2110 | ManagementAndGeneral |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1223 | Total |
| Management And General | 1223 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 6450 | Total |
| Management And General | 6450 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1196 | Total |
| Management And General | 1196 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2157 | Total |
| Management And General | 2157 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 8215 | Total |
| Management And General | 8215 | ManagementAndGeneral |
Other Expenses OtherExpenses (4 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral |
|---|---|---|
| BOARD MEMBER BACKGROUND | 4000 | 4000 |
| PUBLIC RELATIONS | 2758 | 2758 |
| OTHER EXPENSES | 1103 | 1103 |
| DUES & SUBSCRIPTIONS | 830 | 830 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3975449 | Total |
| Program Services | 3838541 | ProgramServices |
| Management And General | 136908 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 108713 | BOY |
| EOY | 396704 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6212552 | BOY |
| EOY | 6680016 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 154875 | BOY |
| EOY | 115623 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 9443 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 7220 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1910 | BOY |
| EOY | 2223 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6478050 | BOY |
| EOY | 7194566 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2629 | BOY |
| EOY | 2569 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8057529 | BOY |
| EOY | 7859902 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 8060158 | BOY |
| EOY | 7862471 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1582108 | BOY |
| EOY | -667905 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -1582108 | BOY |
| EOY | -667905 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6478050 | BOY |
| EOY | 7194566 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 914203 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
| Audit Committee | 1 | AuditCommittee |
| Financial Statement Separate | X | FinancialStatementSeparate |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Investment Cost Or Other Basis | 9443 | InvestmentCostOrOtherBasis |
| Depreciation | 7220 | Depreciation |
| Book Value | 2223 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 2223 | TotalOfBookValueLandBuildings |
| Total Revenue | 4889652 | TotalRevenue |
| Total Expenses | 3975449 | TotalExpenses |
| Excess Or Deficit For Year | 914203 | ExcessOrDeficitForYear |
| Excess Or Deficit Per FS | 914203 | ExcessOrDeficitPerFS |
| Tot Revenue Etc Audited Fincl Stmt | 4889652 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 4889652 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 4889652 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 3975449 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 3975449 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 3975449 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIV Form990ScheduleDPartXIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X: | ReturnReference |
| 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, 2012 AND 2011, 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 2008. | Explanation |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (41 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL AVE | WATERLOO | IA | 50701 | 426005327 | CITY | 642000 | BRYNES PARK DRAINAGE PROJECT |
| DUNKERTON PARKS AND RECREATION | |||||||
| 200 EAST TOWER STREET | DUNKERTON | IA | 50626 | 426004605 | CITY | 25000 | BATHROOM |
| CITY OF WATERLOO | |||||||
| 715 MULBERRY STREET | WATERLOO | IA | 50703 | 426005327 | CITY | 1000000 | PUBLIC WORKS BUILDING |
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL AVE | WATERLOO | IA | 50701 | 426005327 | CITY | 500000 | CEDAR RIVER SPORTS COMPLEX |
| CITY OF GILBERTVILLE | |||||||
| 1321 5TH STREET | GILBERTVILLE | IA | 50634 | 420865994 | CITY | 6500 | VETERAN'S PARK |
| BLACK HAWK COUNTY CONSERVATION | |||||||
| 1346 WEST AIRLINE HIGHWAY | WATERLOO | IA | 50703 | 426005328 | COUNTY | 90400 | BIG WOODS LAKE RESTROOM |
| LAPORTE CITY | |||||||
| 202 MAIN STREET | LAPORTE CITY | IA | 50651 | 426004863 | CITY | 55945 | STREET LIGHTING |
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL AVE | WATERLOO | IA | 50701 | 426005327 | CITY | 50000 | SPORTSPLEX MARKETING |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | 8000 | PROPERTY ACQUISTION |
| WATERLOO DEVELOPMENT CORPORATION | |||||||
| 10 WEST 4TH STREET | WATERLOO | IA | 50702 | 421505470 | 501(C)(3) | 36800 | BRINKER LAKE PROJECT |
| GROUT MUSEUM | |||||||
| 503 SOUTH STREET | WATERLOO | IA | 50701 | 237416881 | 501(C)(3) | 39575 | EXHIBITS |
| UNI | |||||||
| 213 EAST BARLETT HALL | CEDAR FALLS | IA | 50614 | 426004333 | STATE | 65000 | WETLANDS IMPROVEMENT |
| IOWA HEARTLAND HABITAT FOR HUMANITY | |||||||
| 803 WEST 5TH STREET | WATERLOO | IA | 50701 | 421350378 | 501(C)(3) | 27000 | WAREHOUSE IMPROVEMENTS |
| HAWKEYE COMMUNITY COLLEGE | |||||||
| PO BOX 8015 | WATERLOO | IA | 50704 | 426123782 | STATE | 200000 | HAWES AUDITORIUM |
| CITY OF JANSEVILLE | |||||||
| 227 MAIN STREET | JANSEVILLE | IA | 50647 | 420888768 | CITY | 100000 | BRIDGE |
| BLACK HAWK AREA SWIM TEAM | |||||||
| PO BOX 548 | CEDAR FALLS | IA | 50613 | 421131996 | 501(C)(3) | 28605 | EQUIPMENT |
| CITY OF REINBECK | |||||||
| 414 MAIN STREET | REINBECK | IA | 50669 | 426005147 | CITY | 22825 | CONCESSION STAND |
| CITY OF GREENE | |||||||
| 123 N 2ND STREET | GREENE | IA | 50636 | 426004724 | CITY | 20000 | PARK SHELTER |
| GOODWILL INDUSTRIES | |||||||
| 2640 FALLS AVENUE | WATERLOO | IA | 50701 | 420839399 | 501(C)(3) | 55000 | DONATION CENTER |
| KOTH MEMORIAL LIBRARY | |||||||
| 309 3RD STREET | PARKERSBURG | IA | 50665 | 426005112 | CITY | 20000 | FURNISHINGS |
| BUCHANAN COUNTY HISTORICAL | |||||||
| PO BOX 231 | INDEPENDENCE | IA | 50644 | 439621222 | 501(C)(3) | 20000 | WAPSI MILL |
| RIVER HILLS SCHOOL | |||||||
| 2700 GRAND BLVD | CEDAR FALLS | IA | 50613 | 161658584 | STATE | 100000 | BUILDING RENOVATIONS |
| CEDAR VALLEY SPORTS AND ENTERTAINMENT | |||||||
| PO BOX 4166 | WATERLOO | IA | 50704 | 201825070 | 501(C)(3) | 64500 | PORTABLE BLEACHERS |
| CEDAR FALLS POLICE DEPT | |||||||
| 220 CLAY STREET | CEDAR FALLS | IA | 50613 | 426004332 | CITY | 51186 | VIDEO CAMERAS |
| CEDAR VALLEY ARBORETUM | |||||||
| PO BOX 1833 | WATERLOO | IA | 50704 | 421447541 | 501(C)(3) | 59000 | VISTOR CENTER BUILDING |
| BOYS AND GIRLS CLUB | |||||||
| 515 LIME STREET | WATERLOO | IA | 50703 | 426083723 | 501(C)(3) | 31000 | GYMNASIUM FLOOR |
| WATERLOO LEISURE SERVICES | |||||||
| 1101 CAMPBELL AVE | WATERLOO | IA | 50701 | 426005327 | CITY | 55000 | PUBLIC MARKET MARKETING |
| TAMA COUNTY EMERGENCY MANAGEMENT | |||||||
| 100 N MAIN STREET | TOLEDO | IA | 52342 | 426005285 | COUNTY | 26000 | WEATHER SIRENS |
| JESUP COMMUNITY SCHOOL DISTRICT | |||||||
| PO BOX 287 | JESUP | IA | 50648 | 426021971 | CITY | 50000 | ALL WEATHER TRACK |
| CEDAR FALLS HISTORICAL SOCIETY | |||||||
| 308 WEST 3RD STREET | CEDAR FALLS | IA | 50613 | 421123674 | 501(C)(3) | 61994 | RESTROOM PROJECT |
| CEDAR VALLEY PRESCHOOL | |||||||
| 724 LANTZ AVENUE | CEDAR FALLS | IA | 50613 | 420956806 | 501(C)(3) | 15000 | KITCHEN RENOVATION |
| GROUT MUSEUM | |||||||
| 503 SOUTH STREET | WATERLOO | IA | 50701 | 237416881 | 501(C)(3) | 44312 | WEST SIDE IMPROVEMENTS |
| BLACK HAWK COUNTY CONSERVATION | |||||||
| 1346 WEST AIRLINE HIGHWAY | WATERLOO | IA | 50703 | 426005328 | COUNTY | 55000 | MCFARLANE PARK WELL |
| DENVER FIRE DEPT | |||||||
| BOX 61 | DENVER | IA | 50622 | 426004500 | CITY | 10000 | SKID UNIT |
| LAPORTE CITY POLICE | |||||||
| 202 MAIN STREET | LAPORTE CITY | IA | 50651 | 426004863 | CITY | 27746 | POLICE GARAGE |
| TAMA COUNTY HUMANE SOCIETY | |||||||
| BOX 332 | TAMA | IA | 52339 | 421476739 | 501(C)(3) | 5300 | DOG RUNS |
| FRIENDS OF CHICKASAW COUNTY | |||||||
| 1811 240TH STREET | IONIA | IA | 50645 | 421462573 | 501(C)(3) | 20000 | RESTROOMS AT TWIN PONDS |
| BUCHANAN COUNTY ANIMAL FACILITY | |||||||
| BOX 360 | JESUP | IA | 50648 | 272760278 | CITY | 10000 | SHELTER |
| NEW HAMPTON POLICE DEPARTMENT | |||||||
| 22 S LOCUST | NEW HAMPTON | IA | 50659 | 426005030 | CITY | 19680 | CAMERAS |
| HABITAT FOR HUMANITY | |||||||
| 803 WEST 5TH STREET | WATERLOO | IA | 50702 | 421350378 | 501(C)(3) | 6000 | TRAILER |
| TRAER THEATER | |||||||
| 516 2ND STREET | TRAER | IA | 50675 | CITY | 15000 | DIGITAL EQUIPMENT | |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, 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. | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| 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 ON SCHEDULE I AND GRANT EXPENSE LIST ON PART IX DUE TO GRANTS NOT INCLUDED IN SCHEDULE I BECAUSE THEY ARE UNDER THE AMOUNT REQUIRED, DUE TO ADJUSTMENT TO GRANTS COMMITTED AND DUE TO ADJUSTMENTS TO AMORTIZE DISCOUNT ON THE SPORTSPLEX GRANT. | VARIANCE IN AMOUNTS |