2021-05-07T08:56:00-05:00 2020-06-30 420714325 RSM US LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2019-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 425 CEDAR STREET NO 300A WATERLOO IA 50702 BETSY RATCHFORD PRESIDENT 3192347741 2021-04-21 1 JIM MOORE P00212275 3192359995 2021-04-21 2019 2022-09-23 18:48:47Z BETSY RATCHFORD 425 CEDAR STREET 300A WATERLOO IA 50702 4093497 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 2 15 0 0 0 0 0 0 301876 304071 4814135 3789426 5116011 4093497 4679646 2846531 0 0 155851 168322 0 0 0 79627 116990 4915124 3131843 200887 961654 14639501 13878579 6608331 4885755 8031170 8992824 X HELPING THE CEDAR VALLEY PROSPER 0 0 832800 832800 CASH DONATION TO HABITAT FOR HUMANITY FOR THE WALNUT NEIGHBORGOOD REVITALIZATION. 750000 750000 CASH DONATION TO LAPORTE CITY FOR MAIN STREET REDEVELOPMENT. 150000 150000 CASH DONATION TO THE CITY OF EVANSDALE FOR PARK IMPROVEMENTS. 1113731 1113731 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 1113731 1113731 2846531 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 2 1 0 0 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 0 0 X BETH KNIPP 3194331153 425 CEDAR STREET SUITE 300A WATERLOO IA 50702 ELIZABETH KNIPP EXECUTIVE DIRECTOR 40.00 X 122235 0 3379 SCOTT BECKER SECRETARY (EFF. JAN. 2020) 2.00 X X 0 0 0 DEBRA CORSON DIRECTOR 1.00 X 0 0 0 SARAH CRAFT SECRETARY (UNITL JAN. 2020) 2.00 X X 0 0 0 MARK GALLAGHER DIRECTOR 1.00 X 0 0 0 GEOFF GRIMES DIRECTOR 1.00 X 0 0 0 ERIC JOHNSON DIRECTOR 1.00 X 0 0 0 PAUL LEE DIRECTOR 1.00 X 0 0 0 KEYAH LEVY DIRECTOR 1.00 X 0 0 0 ANN LYONS DIRECTOR 1.00 X 0 0 0 DICK MCALLISTER TREASURER 2.00 X X 0 0 0 CAROLYN RAFFERTY VICE PRESIDENT 2.00 X X 0 0 0 BETSY RATCHFORD PRESIDENT 4.00 X X 0 0 0 DAVE RICHTER DIRECTOR 1.00 X 0 0 0 JIM SCHAEFER DIRECTOR 1.00 X 0 0 0 ALICE SHIREY DIRECTOR 1.00 X 0 0 0 KATE WYATT DIRECTOR 1.00 X 0 0 0 122235 0 3379 1 0 0 0 0 304071 304071 3789426 3789426 4093497 0 0 4093497 X 2846531 2846531 131544 131544 24640 24640 12138 12138 10095 10095 9251 9251 24472 24472 34923 34923 6674 6674 1440 1440 2275 2275 10207 10207 DUES & SUBSCRIPTIONS 11553 11553 PAYROLL EXPENSES 6100 6100 3131843 2846531 285312 0 368593 1075463 14134556 12672963 133888 129963 38816 38626 2464 190 14639501 13878579 6608331 4885755 6608331 4885755 X 8031170 8992824 8031170 8992824 14639501 13878579 961654 0 X X 0 1 X 1 0 38816 38626 190 190 X 4093497 0 4093497 0 4093497 3131843 0 3131843 0 3131843 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, 2020 AND 2019, 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 2016. 1 NEIGHBORHOOD SERVICES 620 MULBERRY AVE WATERLOO IA 50702 426005327 501(C)(3) 5500 NEIGHBORHOOD COMMUNITY BUILDING EQUIPMENT CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 5972 COMMERCIAL AND JEFFERSON STREETSCAPE DESIGN HOSPITALITY HOUSE OF THE CEDAR VALLEY 1003 MULBERRY ST WATERLOO IA 50703 815070898 501(C)(3) 6500 WATERLOO WARMING CENTER CITY OF DUNKERTON POBOX 100 DUNKERTON IA 50626 426004605 CITY 6765 SAFETY EQUIPMENT CEDAR VALLEY MAKERS 360 WESTFIELD AVE WATERLOO IA 50701 473271206 501(C)(3) 7500 DUST COLLECTION CEDAR VALLEY BRIDGES OUT OF POVERTY 4223 KRIS LINE DRIVE WATERLOO IA 50701 822791119 501(C)(3) 10000 POVERTY WORKSHOP COMMUNITY EDUCATIONAL OUTREACH INC PO BOX 1802 WATERLOO IA 50704 141843934 501(C)(3) 10000 PROGRAM SUPPORT FOR NON-PROFIT CITY OF DUNKERTON 200 TOWER ST DUNKERTON IA 50626 426004605 CITY 11700 NEW TRUCK GEORGE WYTH STATE PARK 3659 WYTH ROAD WATERLOO IA 50703 426004572 CITY 18000 FLOATING DOCKS WATERLOO HOUSING TRUST FUND 229 E PARK AVENUE WATERLOO IA 50703 461021281 501(C)(3) 20000 TRUST FUND PROGRAM TRINITY PRESCHOOL AND CHILDCARE 4535 KIMBALL AVE WATERLOO IA 50701 420958656 501(C)(3) 20000 PLAYGROUND TILES BIG BROTHERS BIG SISTERS 2530 UNIVERSITY AVENUE SUITE B WATERLOO IA 50701 420885714 501(C)(3) 20000 BEYOND SCHOOLS CITY OF GILBERTVILLE 1321 5TH STREET GILBERTVILLE IA 50634 420865994 CITY 21980 VETERANS MEMORIAL THE HUSOME STRONG FOUNDATION 4909 QUESADA AVE CEDAR FALLS IA 50613 814190996 501(C)(3) 23500 ADAPTIVE GOLF PROGRAM IOWA JOBS FOR AMERICA'S GRADUATES (IJAG) 1111 9TH STREET SUITE 268 DES MOINES IA 50314 421492988 501(C)(3) 30000 OPERATING FUNDS NORTHEAST IOWA FOOD BANK 1605 LAFAYETTE WATERLOO IA 50703 421169648 501(C)(3) 30000 REFRIGERATED VAN CEDAR VALLEY ARBORETUM & BOTANIC GARDENS 1927 E ORANGE RD WATERLOO IA 50701 421447541 501(C)(3) 35000 25 YEAR MASTER PLAN IOWA LEGAL AID 607 SYCAMORE ST SUITE 206 WATERLOO IA 507034799 421079227 501(C)(3) 50000 OFFICE IN ELEMENTARY YOUTH ART TEAM 212 E 4TH STREET STE 119 WATERLOO IA 50703 833399046 501(C)(3) 50000 NEW STAFFING CEDAR VALLEY SPORTS COMMISSION PO BOX 4166 WATERLOO IA 50704 201825070 501(C)(4) 55277 WRESTING MATS WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 60000 DOWNTOWN REVITALIZATION BUILD OUR BALLPARK INC 3846 TRENT LANE WATERLOO IA 50701 264331461 501(C)(3) 65000 HOING-RIC COMPLEX IMPROVEMENTS HUDSON PUBLIC LIBRARY PO BOX 480 HUDSON IA 50643 426004779 PUBLIC LIBRARY 65000 RENOVATION PROJECT JESSE COSBY NEIGHBORHOOD CENTER INC 1112 MOBILE ST WATERLOO IA 50703 421152638 501(C)(3) 69000 NOWOAH PROGRAM AFRO AMERICAN COMMUNITY BROADCASTING INC (KBBG-FM 881) 918 NEWELL STREET WATERLOO IA 50703 421078832 501(C)(3) 75000 CHALLENGE GRANT GROUT MUSEUM INC 503 SOUTH STREET WATERLOO IA 50702 421333059 501(C)(3) 85000 PLANETARIUM BLACK HAWK COUNTY CONSERVATION BOARD 1346 WEST AIRLINE HIGHWAY WATERLOO IA 50703 426005328 COUNTY 89000 BENTON CO. TRAIL WATERLOO LEISURE SERVICES 1101 CAMPBELL WATERLOO IA 50701 426005327 CITY 150000 SKATEPARK PROJECT CITY OF EVANSDALE IOWA 123 NORTH EVANS ROAD EVANSDALE IA 50707 426006424 CITY 150000 PARK IMPROVEMENTS CITY OF LA PORTE CITY 202 MAIN STREET LA PORTE CITY IA 50651 426004863 CITY 750000 MAIN STREET REDEVELOPMENT HABITAT FOR HUMANITY 803 WEST 5TH STREET WATERLOO IA 50702 421350378 501(C)(3) 832800 WALNUT NEIGHBORHOOD REVITALIZATION 30 1 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 11B 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. BHCGA WILL ADOPT UTILIZING A LINE ITEM ON EACH MEETING'S AGENDA, "DECLARATION OF CONFLICTS OF INTEREST" TO REGULARY ADDRESS ANY CONFLICTS. FORM 990, PART VI, SECTION B, LINE 15A 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. REVIEW AND INPUT OF COMPENSATION ARE PLACED IN THE PERSONNEL FILE. THIS IS THE PROCESS USED FOR THE EXECUTIVE DIRECTOR POSITION, THE SOLE EMPLOYED OFFICER 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.