2012-11-13T11:35:19-06:00 2012-06-30 420714325 MCGLADREY LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2011-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 229 E PARK AVE WATERLOO IA 50703 TIM HURLEY 3192347741 2012-11-09 1 ROGER NEUMANN P00008902 3192359995 2011 2016-02-24 21:20:13Z TIM HURLEY 229 E PARK AVE WATERLOO IA 50703 4889652 0 X WWW.BHCGA.ORG X 2003 IA 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. 16 16 1 16 0 0 0 0 0 0 59066 88673 4633996 4800979 4693062 4889652 6597987 3838541 0 0 90973 92927 0 0 0 129552 43981 6818512 3975449 -2125450 914203 6478050 7194566 8060158 7862471 -1582108 -667905 X 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. 0 0 1000000 1000000 CASH DONATION TO THE CITY OF WATERLOO FOR THE PUBLIC WORKS BUILDING. 642000 642000 CASH DONATION TO WATERLOO LEISURE SERVICES FOR THE BYRNES PARK DRAINAGE PROJECT. 500000 500000 CASH DONATION TO WATERLOO LEISURE SERVICES FOR THE CEDAR RIVER YOUTH SPORTS COMPLEX. 1696541 1696541 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 1696541 1696541 3838541 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 0 1 0 0 1 1 0 0 0 0 0 0 X 16 16 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 DONALD HOTH 1.00 X 0 0 0 ROBERT FULTON 1.00 X 0 0 0 GEORGE SCULLY 1.00 X 0 0 0 SHARON JUON 1.00 X 0 0 0 BARBARA BROWN 1.00 X 0 0 0 RAY BURFEIND 1.00 X X 0 0 0 BRYAN BURTON 1.00 X 0 0 0 KATHY FLYNN 1.00 X X 0 0 0 RICK LUBBEN 1.00 X 0 0 0 BILL DOTZLER 1.00 X 0 0 0 SHIRLEY MERNER 1.00 X 0 0 0 JEFF PALMER 1.00 X X 0 0 0 PATRICIA MUEHL 1.00 X 0 0 0 TIM HURLEY 10.00 X X 0 0 0 BEVERLY SMITH 1.00 X 0 0 0 NOREEN HERMANSEN 1.00 X 0 0 0 ELIZABETH KNIPP 40.00 X 83114 0 2493 83114 0 2493 0 0 0 0 0 88673 88673 4800979 4800979 4889652 0 0 4889652 X 3838541 3838541 87188 87188 5739 5739 8761 8761 5178 5178 2110 2110 1223 1223 6450 6450 1196 1196 2157 2157 8215 8215 BOARD MEMBER BACKGROUND 4000 4000 PUBLIC RELATIONS 2758 2758 OTHER EXPENSES 1103 1103 DUES & SUBSCRIPTIONS 830 830 3975449 3838541 136908 0 108713 396704 6212552 6680016 154875 115623 9443 7220 1910 2223 6478050 7194566 2629 2569 8057529 7859902 8060158 7862471 X -1582108 -667905 -1582108 -667905 6478050 7194566 914203 0 X 0 1 1 X 0 9443 7220 2223 2223 4889652 3975449 914203 914203 4889652 0 4889652 0 4889652 3975449 0 3975449 0 3975449 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X: 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. 1 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 PROCEDURE FOR MONITORING GRANTS IN THE U.S.: PART I, LINE 2: 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. 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. VARIANCE IN AMOUNTS 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.