2013-11-04T11:29:40-06:00 2013-06-30 420714325 MCGLADREY LLP 999 HOME PLAZA SUITE 300 WATERLOO IA 50701 990 2012-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3192347741 229 E PARK AVE WATERLOO IA 50703 TIM HURLEY 3192347741 2013-10-18 1 ROGER NEUMANN P00008902 3192359995 2012 2015-11-30 17:44:51Z TIM HURLEY 229 E PARK AVE WATERLOO IA 50703 5024533 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. 14 14 1 14 0 0 0 0 0 0 88673 92903 4800979 4931630 4889652 5024533 3838541 6044274 0 0 92927 106446 0 0 0 43981 57385 3975449 6208105 914203 -1183572 7194566 7089139 7862471 8940616 -667905 -1851477 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 600000 600000 CASH DONATION TO THE CITY OF WATERLOO FOR IMPROVEMENTS TO YOUNG ARENA. 1228000 1228000 CASH DONATION TO YWCA FOR BUILDING RENOVATIONS. 3002455 3002455 CASH DONATION TO WATERLOO LEISURE SERVICES FOR THE CEDAR RIVER YOUTH SPORTS COMPLEX. 1213819 1213819 CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS. 1213819 1213819 6044274 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 14 14 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 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 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 89755 0 7338 89755 0 7338 0 0 0 0 0 92903 92903 4931630 4931630 5024533 0 0 5024533 X 6044274 6044274 98811 98811 7635 7635 8480 8480 4850 4850 1537 1537 1920 1920 6480 6480 1060 1060 10199 10199 8870 8870 ONLINE GRANT MANAGEMENT 7361 7361 PAYROLL EXPENSES 3040 3040 PUBLIC RELATIONS 2555 2555 DUES & SUBSCRIPTIONS 850 850 183 183 6208105 6044274 163831 0 396704 682334 6680016 6267880 115623 108310 0 4200 43835 17420 2223 26415 7194566 7089139 2569 0 7859902 8940616 7862471 8940616 X -667905 -1851477 -667905 -1851477 7194566 7089139 -1183572 0 X 0 1 X 1 0 43835 17420 26415 26415 X 5024533 0 5024533 0 5024533 6208105 0 6208105 0 6208105 DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: 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, 2013 AND 2012, 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 2009. 1 WATERLOO POLICE DEPARTMENT 715 MULBERRY STREET WATERLOO IA 50701 426005327 CITY 20000 SPEED TRAILER AND EQUIPMENT CITY OF APLINGTON PO BOX 308 APLINGTON IA 50604 237445160 CITY 6000 RECREATION COMPLEX IMPROVMENTS CITY OF WATERLOO 715 MULBERRY STREET WATERLOO IA 50703 426005327 CITY 600000 YOUNG ARENA IMPROVMENTS WINTHROP HISTORICAL COMMITTEE PO BOX 15 WINTHROP IA 50682 421172332 501C3 10000 WINDOW REPLACEMENT EVANSDALE FIRE RESCUE 911 S EVAN ROAD EVANSDALE IA 50707 426006424 CITY 15000 HEART MONITORS/DEFIBRILLATOR LAPORTE CITY 202 MAIN STREET LAPORTE CITY IA 50651 426004863 CITY 50000 PARK SHELTER REPLACEMENT WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 34642 CEDAR RIVER FLOATING DOCKS WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 76554 BRINKER LAKE GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50701 237416881 501(C)(3) 63500 IRAQI-AFGHANISTAN VETERAN PROJECT UNI 213 EAST BARLETT HALL CEDAR FALLS IA 50614 426004333 STATE 150000 POINT OF SALE SYSTEM UNI DOME/MCLEOD ELK RUN HEIGHTS 5042 LAFAYETTE ROAD ELK RUN HEIGHTS IA 50707 426024866 CITY 20000 PARK IMPROVMENTS HAWKEYE COMMUNITY COLLEGE PO BOX 8015 WATERLOO IA 50704 426123782 STATE 20233 PLAYGROUND GROUT MUSEUM 503 SOUTH STREET WATERLOO IA 50701 237416881 501(C)(3) 54000 BLUEDORN SCIENCE IMAGINARIUM ROOF REPLACEMENT HAWKEYE VALLEY AREA AGENCY ON AGING 2101 KIMBALL SUITE 320 WATERLOO IA 50702 521621262 501C3 25000 FOOD TRUCK BLACK HAWK COUNTY HEALTH DEPARTMENT 1407 INDEPENDENCE AVE WATERLOO IA 50703 426005328 COUNTY 68000 BLUE ZONE INITIATIVE CITY OF HUDSON PO BOX 536 HUDSON IA 50643 426004779 CITY 100000 PEDESTRIAN UNDERPASS CITY OF CEDAR FALLS 606 UNION ROAD CEDAR FALLS IA 50613 426004332 CITY 150000 ISLAND PARK BEACH HOUSE GEORGE WYTH STATE PARK 3659 WYTH ROAD WATERLOO IA 50701 426004572 STATE 20000 CONCESSION BUILDING REPAIRS CITY OF TRAER 649 2ND STREET TRAER IA 50675 426005280 CITY 70000 AQUATIC CENTER CITY OF WAVERLY PO BOX 616 WAVERLY IA 50677 426005344 CITY 10000 CHEMICAL STORAGE BUILDING YWCA 425 LAFAYETTE WATERLOO IA 50703 420680302 501(C)(3) 1228000 BUILDING RENOVATION MAIN STREET WATERLOO 21 EAST 4TH STREET WATERLOO IA 50703 421266451 501(C)(3) 82250 LIGHT POLES DENVER POLICE DEPARTMENT PO BOX 61 DENVER IA 50622 426004500 CITY 6722 SQUAD CAR LAPTOP EQUIPMENT CEDAR FALLS PUBLIC LIBRARY 524 MAIN STREET CEDAR FALLS IA 50613 426004332 CITY 60000 RADIO FREQUENCY IDENTIFICATION SYSTEM AFRICAN AMERICAN MUSEUM PO BOX 14534 WATERLOO IA 50703 391880414 501(C)(3) 11000 OUTDOOR ENTERTAINMENT CENTER OSTER REGENT THEATER (CEDAR FALLS COMM THEATER) 103 MAIN STREET CEDAR FALLS IA 50613 421126008 501(C)(3) 47375 STAGE AND SOUND LIGHTING PROJECT CEDAR BEND HUMANE SOCIETY 1166 WEST AIRLINE HIGHWAY WATERLOO IA 50703 420843378 501C3 23100 PET ADOPTION MOBILE VEHICLE FIRST JUDICIAL DISTRICT 314 EAST 6TH STREET WATERLOO IA 50703 391256075 STATE 10000 BULLET PROOF VEST WATERLOO DEVELOPMENT CORPORATION 10 WEST 4TH STREET WATERLOO IA 50702 421505470 501(C)(3) 3002455 SPORTSPLEX 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.