2017-11-15T10:58:10-06:00 2017-06-30 420714325 RSM US LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2016-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 425 CEDAR STREET NO 300A WATERLOO IA 50702 TIM HURLEY PRESIDENT 3192347741 2017-11-13 1 JAMES MOORE P00212275 3192359995 108.171.131.186 2017-11-13 15:00:29 CS P 897BF16B7662F6EDEF88451C094DA19CDC41BE73 CB00E67107878A42B8E8EE76508ACB7CB7BFB461 2016 2021-01-29 14:40:06Z TIM HURLEY 229 E PARK AVE WATERLOO IA 50703 5101734 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. 16 16 1 16 0 0 0 0 0 0 97034 115932 5151053 4985802 5248087 5101734 2485874 3602108 0 0 120638 125647 0 0 0 76328 79790 2682840 3807545 2565247 1294189 11813323 13866154 5744954 6503596 6068369 7362558 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 1000000 1000000 CASH DONATION TO HAWKEYE COMMUNITY COLLEGE FOR THE BUILDING LIFE 500000 500000 CASH DONATION TO THE CITY OF WATERLOO FOR BOAT HOUSE ENHANCEMENTS 500000 500000 CASH DONATION TO THE CITY OF CEDAR FALLS FOR THE TENNIS COMPLEX 1602108 1602108 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 1602108 1602108 3602108 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 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 425 CEDAR STREET SUITE 300A WATERLOO IA 50702 TIM HURLEY PRESIDENT 10.00 X X 0 0 0 NOREEN HERMANSEN VICE PRESIDENT 1.00 X X 0 0 0 DICK MCALLISTER TREASURER 1.00 X X 0 0 0 MARK THOME SECRETARY 1.00 X X 0 0 0 SHARON JUON DIRECTOR 1.00 X 0 0 0 BILL DOTZLER DIRECTOR 1.00 X 0 0 0 BETSY RATCHFORD DIRECTOR 1.00 X 0 0 0 JIM SCHAEFER DIRECTOR 1.00 X 0 0 0 GEOFF GRIMES DIRECTOR 1.00 X 0 0 0 KATE WYATT DIRECTOR 1.00 X 0 0 0 BARBARA BROWN DIRECTOR 1.00 X 0 0 0 JOE VICH DIRECTOR 1.00 X 0 0 0 DEBRA CORSON DIRECTOR 1.00 X 0 0 0 SARAH CRAFT DIRECTOR 1.00 X 0 0 0 KENT MCCAUSLAND DIRECTOR 1.00 X 0 0 0 KEYAIRA PHILLIPS DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPP EXECUTIVE DIRECTOR 40.00 X 110140 0 0 110140 0 0 1 0 0 0 0 115932 115932 4985802 4985802 5101734 0 0 5101734 X 3602108 3602108 114764 114764 2400 2400 8483 8483 8675 8675 8970 8970 4411 4411 19587 19587 6559 6559 1618 1618 13355 13355 9534 9534 DUES & SUBSCRIPTIONS 3744 3744 PAYROLL EXPENSES 3334 3334 OTHER EXPENSE 3 3 3807545 3602108 205437 0 71252 249759 11557732 13527827 163221 80805 38816 31053 21118 7763 11813323 13866154 5744954 6503596 5744954 6503596 X 6068369 7362558 6068369 7362558 11813323 13866154 1294189 0 X X 0 1 X 1 0 38816 31053 7763 7763 X 5101734 0 5101734 0 5101734 3807545 0 3807545 0 3807545 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, 2017 AND 2016, 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 2013. 1 YMCA 669 S HACKETT ROAD WATERLOO IA 50701 420681109 501(C)(3) 60000 CHILLER CITY OF WATERLOO POLICE 715 MULBERRY WATERLOO IA 50702 426005327 CITY 14250 HOSTAGE RESCUE PHONE CITY OF EVANSDALE FIRE RESCUE 911 SOUTH EVANS ROAD EVANSDALE IA 50707 426006424 CITY 20000 SAFETY EQUIPMENT PLUM CREEK ART CENTER 115 W MAIN STREET PO BOX 51 FREDERICKSBURG IA 50630 463891030 501(C)(3) 30000 FACILITY ADDITION CITY OF LAWLER PARKS & RECREATION 414 E GROVE STREET LAWLER IA 52154 426004867 CITY 20000 HIGHLAND PARK PROJECT CITY OF HUDSON 525 JEFFERSON STREET PO BOX 536 HUDSON IA 50643 426004779 CITY 18217 POLICE SQUAD CAR CITY OF APPLINGTON 409 10TH STREET APLINGTON IA 50604 426004237 CITY 15000 FIRE PERSONAL PROTECTIVE EQUIPMENT CITY OF GILBERTVILLE PO BOX 107 GILBERTVILLE IA 50634 420865994 CITY 11875 NEW POLICE VEHICLE CITY OF GRUNDY CENTER FIRE DEPARTMENT 703 F AVENUE STE 2 GRUNDY CENTER IA 50638 426004737 CITY 18000 JAWS EQUIPMENT THE NATURE CONSERVACY IN IOWA 505 5TH AVENUE STE 930 DES MOINES IA 50309 530242652 501(C)(3) 14000 BLACK HAWK CTY WATERSHED PROJECT DUNKERTON EDUCATIONAL COALITION INC 509 S CANFIELD STREET DUNKERTON IA 50626 454405047 501(C)(3) 50000 DEVELOP DIAMONDS CITY OF CEDAR FALLS DEPT OF HUMAN & LEISURE SERVICES 524 MAIN STREET CEDAR FALLS IA 50613 426004332 CITY 500000 TENNIS COMPLEX GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50702 237416881 501(C)(3) 210123 IOWANS IN THE KOREAN WAR PROJECT FRIENDS OF FONTANA PARK 1883 125TH STREET HAZLETON IA 50641 471550802 501(C)(3) 17770 WINTER BIRD WILDLIFE DISPLAY ETHNIC MINORITIES OF BURMA ADVOCACY & RESOURCE CENTER 220 EAST 4TH STREET WATERLOO IA 50703 461017191 501(C)(3) 12000 REACH PROJECT CITY OF CEDAR FALLS 220 CLAY STREET CEDAR FALLS IA 50613 426004332 CITY 450000 UNVERSITY AVE RECONSTRUCTION - LANDSCAPING CITY OF SHELL ROCK 802 N PUBLIC ROAD PO BOX 522 SHELL ROCK IA 50670 426005197 CITY 20550 EMERGENCY EQUIPMENT SCUBA COMMUNITY CHRISTIAN DEVELOPMENT HOUSE OF HOPE 306 WALNUT STREET WATERLOO IA 50703 421397528 501(C)(3) 400000 BUILD HOPE PROJECT CITY OF WATERLOO LEISURE SERVICES 1101 CAMPBELL WATERLOO IA 50701 426005327 CITY 500000 BOAT HOUSE ENHANCEMENTS HAWKEYE COMMUNITY COLLEGE 1501 E ORANGE ROAD PO BOX 8015 WATERLOO IA 50704 426123782 STATE 1000000 BUILDING LIFE AMERICAN RED CROSS 6300 ROCKWELL DRIVE CEDAR RAPIDS IA 52402 530196605 501(C)(3) 61750 EMERGENCY RESPONSE VEHICLE QUOTA INTERNATIONAL OF WATERLOO CHARITABLE FOUNDATION 2746 HIGHVIEW AVENUE PO BOX 1261 WATERLOO IA 50704 274023823 501(C)(3) 5000 COPS AND KIDS LITERACY PROJECT CITY OF WATERLOO POLICE 715 MULBERRY WATERLOO IA 50702 426005327 CITY 30000 FULL SPECTRUM IMAGING SYSTEM IOWA JOBS FOR AMERICA'S GRADUATES 400 E 14TH STREET DES MOINES IA 50319 421492988 501(C)(3) 60000 UNLOCKING STUDENT POTENTIAL BLACK HAWK COUNTY CONSERVATION - HARTMAN RESERVE 1346 W AIRLINE HWY WATERLOO IA 50703 426005328 COUNTY 5237 HARTMAN RESERVE WATERLOO DEVELOPMENT CORP 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 36187 SPORTSPLEX 26 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. 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.