2014-11-12T11:47:26-06:00 2014-06-30 420714325 MCGLADREY LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2013-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 229 E PARK AVE WATERLOO IA 50703 TIM HURLEY PRESIDENT 3192347741 2014-11-05 1 ROGER NEUMANN P00008902 3192359995 2013 2015-11-30 17:44:51Z TIM HURLEY 229 E PARK AVE WATERLOO IA 50703 4961683 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. 15 15 0 16 0 0 0 0 0 0 92903 66377 4931630 4895306 5024533 4961683 6044274 1659173 0 0 106446 112907 0 0 0 57385 67912 6208105 1839992 -1183572 3121691 7089139 8659992 8940616 7389778 -1851477 1270214 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 493838 493838 CASH DONATION TO THE UNIVERSITY OF NORTHERN IOWA FOR DOME SCOREBOARD PROJECT. 150000 150000 CASH DONATION TO THE CITY OF WATERLOO FOR A CARDIAC MONITOR PROJECT. 90000 90000 CASH DONATION TO THE CITY OF WATERLOO FOR BYRNES PARK TENNIS HEADQUARTERS FACILITY. 925335 925335 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 925335 925335 1659173 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 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 1 0 X BETH KNIPP 3194331153 229 E PARK AVE WATERLOO IA 50703 TIM HURLEY PRESIDENT 10.00 X X 0 0 0 KATHY FLYNN VICE PRESIDENT 1.00 X X 0 0 0 RAY BURFEIND TREASURER 1.00 X X 0 0 0 JEFF PALMER SECRETARY 1.00 X X 0 0 0 BARBARA BROWN DIRECTOR 1.00 X 0 0 0 BRYAN BURTON DIRECTOR 1.00 X 0 0 0 BILL DOTZLER DIRECTOR 1.00 X 0 0 0 FRANK DOWIE DIRECTOR 1.00 X 0 0 0 NOREEN HERMANSEN DIRECTOR 1.00 X 0 0 0 DONALD HOTH DIRECTOR 1.00 X 0 0 0 SHARON JUON DIRECTOR 1.00 X 0 0 0 RICK LUBBEN DIRECTOR 1.00 X 0 0 0 SHIRLEY MERNER DIRECTOR 1.00 X 0 0 0 GEORGE SCULLY DIRECTOR 1.00 X 0 0 0 MARK THOME DIRECTOR 1.00 X 0 0 0 BEVERLY SMITH DIRECTOR 1.00 X 0 0 0 ELIZABETH KNIPP EXECUTIVE DIRECTOR 40.00 X 97110 0 11897 97110 0 11897 0 0 0 0 0 66377 66377 4895306 4895306 4961683 0 0 4961683 X 1659173 1659173 105073 105073 7834 7834 8425 8425 5205 5205 2066 2066 16324 16324 6462 6462 2085 2085 10679 10679 9626 9626 CRIMINAL INVESTIGATION 2951 2951 PAYROLL EXPENSES 2942 2942 DUES & SUBSCRIPTIONS 1147 1147 1839992 1659173 180819 0 682334 2192096 6267880 6335590 108310 116570 4200 0 43835 28099 26415 15736 7089139 8659992 8940616 7389778 8940616 7389778 X -1851477 1270214 -1851477 1270214 7089139 8659992 3121691 0 X 0 1 X 1 0 43835 28099 15736 15736 X 4961683 0 4961683 0 4961683 1839992 0 1839992 0 1839992 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, 2014 AND 2013, 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 2010. 1 CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 72000 BUILD OUR BALLPARK IOWA DNR - TAMA COUNTY 1215 220TH STREET GLADBROOK IA 50635 426004572 STATE 15000 UNION GROVE CABIN BLACKHAWK CTY CONSERVATION 1346 AIRLINE HIGHWAY WATERLOO IA 50703 426005328 STATE 15500 GILBERTVILLE DEPOT RENOVATION CEDAR VALLEY SPORTS AND ENTERTAINMENT PO BOX 4166 WATERLOO IA 50704 201825070 501(C)(4) 66800 WRESTLING MATS CITY OF DUNKERTON FIRE RESCUE PO BOX 321 DUNKERTON IA 50626 426004605 CITY 24000 FIRE RESCUE EQUIPMENT COMMUNITY MAIN STREET 206 MAIN STREET SUITE B CEDAR FALLS IA 50613 421303027 501(C)(3) 10332 MOVIE EQUIPMENT BUCHANAN COUNTY HISTORICAL SOCIETY PO BOX 321 INDEPENDENCE IA 50644 439623122 501(C)(3) 20000 WAPSIPINICON MILL PHASE III HABITAT FOR HUMANITY 803 WEST 5TH STREET WATERLOO IA 50702 421350378 501(C)(3) 6760 HAULING TRAILER AND EQUIPMENT BLACK HAWK COUNTY SHERIFF'S DEPARTMENT 224 EAST 6TH STREET WATERLOO IA 50703 426005328 STATE 50000 MOBILE DATA COMPUTERS CITY OF ELK RUN HEIGHTS 5042 LAFAYETTE RD ELK RUN HEIGHTS IA 50707 426024866 CITY 10000 PARK IMPROVEMENTS UNIVERSTIY OF NOTHERN IOWA 213 EAST BARTLETT HALL CEDAR FALLS IA 50614 426004333 STATE 493838 UNI DOME SCORE BOARD BENNY GAMBAIANI PUBLIC LIBRARY 104 SOUTH CHERRY SHELL ROCK IA 50670 426005197 CITY 10000 CARPETING CITY OF HUDSON 525 JEFFERSON ST HUDSON IA 50643 426004779 CITY 45500 SERGEANT TRAIL CULVERT REPLACEMENT RETRIEVING FREEDOM 1148 230TH STREET WAVERLY IA 50677 453282513 501(C)(3) 35000 NEW TRAINING FACILITY CITY OF CEDAR FALLS - HEARST CENTER 304 WEST SEERLEY BLVD CEDAR FALLS IA 50613 421205092 CITY 13025 KITCHEN RENOVATION BUCHANAN COUNTY EMERGENCY MANAGEMENT 210 5TH AVE NE INDEPENDENCE IA 50644 426004794 STATE 6190 OFF ROAD GATOR EQUIPMENT ASPIRE 8100 KIMBALL AVENUE WATERLOO IA 50701 421477803 501(C)(3) 20885 STORAGE FACILITY CITY OF INDEPENDENCE PARKS DEPRATMENT 331 1ST ST EAST INDEPENDENCE IA 50644 426004793 CITY 10000 RIVERS EDGE FACILTIY EQUIPMENT CITY OF WATERLOO FIRE RESCUE 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 150000 FIRE RESCUE CARDIAC MONITORING EQUIPMENT CITY OF RAYMOND PO BOX 156 RAYMOND IA 50667 421049236 CITY 50000 PARK EQUIPMENT BLACKHAWK COUNTY CONSERVATION 1346 AIRLINE HIGHWAY WATERLOO IA 50703 426005328 STATE 16399 RESCUE/PATROL BOAT GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50702 237416881 501(C)(3) 58990 HEATING AND COOLING UPGRADES GROUT AND SNOWDEN COMPREHENSIVE SYSTEMS NEW HAMPTON 1700 CLARK STREET CHARLES CITY IA 50616 420951695 501(C)(3) 12000 NEW HAMPTON TREASURE CHEST FACILITY IMPROVEMENTS CITY OF EVANSDALE POLICE DEPARTMENT 911 S EVANS ROAD EVANSDALE IA 50707 426006424 CITY 12575 MOBILE COMPUTERS SUCCESS LINK 213 EAST 4TH STREET WATERLOO IA 50703 421444315 501(C)(3) 11183 DATA SYSTEM UPGRADES CEDAR VALLEY ARBORETUM & BOTANIC GARDENS 1927 EAST ORANGE ROAD WATERLOO IA 50701 421447541 501(C)(3) 20000 HILLSIDE WELCOME GARDEN WATERLOO-CEDAR FALLS SYMPHONY GBPAC 14 - UNI CEDAR FALLS IA 50614 420766745 501(C)(3) 26215 DONOR MANAGEMENT SYSTEM CITY OF PARKERSBURG KOTHE LIBRARY 309 3RD STREET PAKERSBURG IA 50665 426005112 CITY 37053 KOTHE LIBRARY CAPITAL IMPROVEMENTS NORTH BUTLER COMMUNITY SCHOOLS PO BOX 428 ALLISON IA 50602 273540176 STATE 50000 NORTH BUTLER COMMUNITY SCHOOLS SPORTS COMPLEX IMPROVEMENTS RIVER HILLS SCHOOLS 2700 GRAND BLVD CEDAR FALLS IA 50613 161658584 STATE 70000 BUILDING RENOVATION CITY OF WATERLOO LEISURE SERVICES 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 90000 BYRNES TENNIS HEADQUARTERS NEW FACILITY CITY OF GILBERTVILLE PO BOX 107 GILBERTVILLE IA 50634 420865994 CITY 85000 PUBLIC WORKS BUILDING CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 7100 PARK TO PARK PROJECT WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 71845 SPORTSPLEX CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 28750 OPERATION WARM 11 24 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. 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.