2011-11-14T11:50:24-06:00 2011-06-30 RSM MCGLADREY INC PO BOX 2656 WATERLOO IA 50704 990 2010-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 229 E PARK AVE WATERLOO IA 50703 TIM HURLEY 3192347741 2011-11-10 1 ROGER NEUMANN 3192359995 2010 2016-03-07 17:11:31Z X TIM HURLEY 229 E PARK AVE WATERLOO IA 50703 4693062 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 0 0 0 0 0 0 0 65487 59066 4622203 4633996 4687690 4693062 3893775 6597987 0 0 88866 90973 0 0 0 42535 129552 4025176 6818512 662514 -2125450 5257878 6478050 4714536 8060158 543342 -1582108 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 4632439 4632439 CASH DONATION TO WATERLOO DEVELOPMENT CORPORATION TO SUPPORT CONSTRUCTION OF A NEW SPORTSPLEX. 437097 437097 CASH DONATION TO WATERLOO DEVELOPMENT CORPORATION FOR THE CONSTRUCTION OF THE INTERIOR OF THE PUBLIC MARKET. 310000 310000 CASH DONATION TO UNI FOR MCLEOD CENTER UPDATES. 1218451 1218451 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 1218451 1218451 6597987 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 25.00 X X 0 0 0 ROBERT FULTON 1.00 X 0 0 0 GEORGE SCULLY 10.00 X 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 0 0 0 BRYAN BURTON 1.00 X 0 0 0 KATHY FLYNN 1.00 X 0 0 0 RICK LUBBEN 1.00 X X 0 0 0 RUTH RATLIFF 1.00 X 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 0 0 0 PATRICIA MUEHL 1.00 X 0 0 0 TIM HURLEY 1.00 X 0 0 0 BEVERLY SMITH 1.00 X 0 0 0 ELIZABETH KNIPP 40.00 X 83693 0 2511 83693 0 2511 0 0 0 0 0 59066 59066 4633996 4633996 4693062 0 0 4693062 6597987 6597987 84432 84432 6541 6541 9276 9276 3000 3000 84031 84031 4790 4790 2463 2463 6520 6520 941 941 1870 1870 8212 8212 BOARD MEMBER BACKGROUND 4000 4000 OTHER EXPENSES 2190 2190 PUBLIC RELATIONS 1507 1507 DUES & SUBSCRIPTIONS 752 752 6818512 6597987 220525 0 68020 108713 5049565 6212552 136512 154875 9352 7442 3781 1910 5257878 6478050 1498 2629 4713038 8057529 4714536 8060158 X 543342 -1582108 543342 -1582108 5257878 6478050 -2125450 0 X 0 1 1 X 0 9352 7442 1910 1910 4693062 6818512 -2125450 0 -2125450 4693062 0 4693062 0 4693062 6818512 0 6818512 0 6818512 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, 2011 AND 2010, 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 2007. 1 WATERLOO PUBLIC LIBRARY 415 COMMERCIAL STREET WATERLOO IA 50701 426005327 CITY 117000 RADIO FREQUENCY IDENTIFICATION PROJECT DUNKERTON PARKS AND RECREATION 200 EAST TOWER STREET DUNKERTON IA 50626 426004605 CITY 5305 EQUIPMENT AT SHELTER PARK HUDSON FIRE DEPARTMENT 200 WATERLOO ROAD HUDSON IA 50643 426009779 CITY 24485 EKG PROJECT EVANSDALE FIRE DEPARTMENT 911 S EVAN ROAD EVANSDALE IA 50707 426006424 CITY 75000 FIRE TRUCK CITY OF GILBERTVILLE 1321 5TH STREET GILBERTVILLE IA 50634 420865994 CITY 10300 POLICE CAR EQUIPMENT BLACK HAWK COUNTY CONSERVATION 1346 WEST AIRLINE HIGHWAY WATERLOO IA 50703 426005328 COUNTY 13669 CABIN AT BIG WOODS LAKE CAMPGROUND LAPORT FFA MUSEUM 202 MAIN STREET LAPORTE CITY IA 50651 426004863 CITY 15000 FIRE STATION/JAIL RESTORATION NATIONAL CATTLE CONGRESS 257 ANSBOROUGH AVE WATERLOO IA 50701 420206085 501(C)(3) 50000 SIGN WATERLOO FIRE RESCUE 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 70000 PATIENT CARE REPORTING PROJECT WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 4632439 SPORTSPLEX GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50701 237416881 501(C)(3) 12458 SNOWDEN HOUSE ROOF UNI MCLEOD 213 EAST BARLETT HALL CEDAR FALLS IA 50614 426004333 STATE 310000 MCLEOD CENTER IMPROVEMENTS MAIN STREET WATERLOO 329 EAST 4TH STREET WATERLOO IA 50703 421266451 501(C)(3) 159000 DOWNTOWN FACELIFT PHASE II PATHWAYS 3362 UNIVERSITY AVENUE WATERLOO IA 50701 510245708 501(C)(3) 9519 RESIDENTIAL FURNISHINGS PROJECT RED CROSS 2530 UNIVERSITY AVENUE WATERLOO IA 50701 530196605 501(C)(3) 35900 TRANSPORTATION VEHICLES PROJECT CONSUMER CREDIT 1004 WEST 4TH STRETT WATERLOO IA 50702 421236403 501(C)(3) 6000 FINANCIAL LITERACY PROGRAM MATERIALS WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 437097 PUBLIC MARKET INTERIOR GEORGE WYTH STATE PARK 3659 WYTH ROAD WATERLOO IA 50701 426004572 STATE 6000 UTILITY VEHICLE BH EMERGENCY MANAGEMENT 1925 NEWELL STREET WATERLOO IA 50707 426005328 COUNTY 23224 OUTDOOR SIREN WARNING RADIO KOTHE MEMORIAL LIBRARY 309 3RD STREET PARKERSBURG IA 50665 426005112 CITY 25000 FACILITY EXPANSION ALLEN COLLEGE 1825 LOGAN AVE WATERLOO IA 50703 421251526 501(C)(3) 250000 WINTER HALL ACADEMIC BUILDING CITY OF GILBERTVILLE 1321 5TH STREET GILBERTVILLE IA 50634 420865994 CITY 27000 BACKHOE CLARKSVILL PUBLIC LIBRARY 103 W GREENE STREET CLARKSVILLE IA 50619 426004391 CITY 25000 LIBRARY EXPANSION EVANSDALE DEERWOOD PARK 123 N EVANS ROAD EVANSDALE IA 50707 426006424 CITY 50000 PLAYGROUND BUTLER COUNTY FAIR PO BOX 266 ALLISON IA 50602 420163694 501(C)(3) 9800 HANDICAP PARKING AND VENTILATION IMPROVEMENTS 4H BUILDING BOYS AND GIRLS CLUB 515 LIME STREET WATERLOO IA 50703 426083723 501(C)(3) 20000 EVANSDALE SITE EQUIPMENT AND RENOVATION HEARST CENTER FOR THE ARTS 304 WEST SEERLEY BOULEVARD CEDAR FALLS IA 50613 426004332 CITY 6639 SECURITY EQUIPMENT DIKE NEW HARTFORD COMMUNITY SCHOOL 330 MAIN STREET DIKE IA 50624 421450047 CITY 25000 LIGHT UP THE NIGHT PROJECT EVANSDALE PUBLIC LIBRARY 123 N EVANS ROAD EVANSDALE IA 50707 426006424 CITY 15000 LIBRARY FURNISHINGS PEOPLES COMMUNITY HEALTH CLINIC 905 FRANKLIN STREET WATERLOO IA 50703 421058629 501(C)(3) 30000 TRANSPORTATION ASSISTANCE PROGRAM WATERLOO POLICE DEPARTMENT 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 30000 FORENSIC EXAMINATION EQUIPMENT GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50701 237416881 501(C)(3) 57000 VOICES OF IOWA PROJECT 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 BEIGN 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.