Form 990 for tax year 2024
Filed by BLACK HAWK COUNTY GAMING ASSOC.
Totals
- Total revenue
- $5,749,778
- Total expenses
- $6,413,192
- Contributions and grants received
- $0
- Grants paid
- $6,107,979
- Program service revenue
- $0
- Investment income
- $610,833
- Other revenue
- $5,138,945
- Total assets, end of year
- $17,574,954
- Total liabilities, end of year
- $9,813,992
- Net assets or fund balances, end of year
- $7,760,962
- Program services expenses (Part IX)
- $6,107,979
- Management and general expenses
- $305,213
- Fundraising expenses
- $0
- Program service expenses (Part III)
- $6,107,979
Program services were 95.2% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
3 · Investment income
total $610,833 · excluded $610,833
-
5 · Royalties
total $5,012,945 · excluded $5,012,945
-
11a · Other revenue: OTHER INCOME
total $126,000 · related or exempt $126,000
-
11e · Other revenue, total
$126,000
Functional expenses
Part IX, the statement of functional expenses.
-
1 · Grants to domestic organizations and governments
total $6,107,979 · program services $6,107,979
-
5 · Compensation of officers, directors and key employees
total $122,496 · management and general $122,496
-
7 · Other salaries and wages
total $53,326 · management and general $53,326
-
8 · Pension plan contributions
total $1,458 · management and general $1,458
-
9 · Other employee benefits
total $8,309 · management and general $8,309
-
10 · Payroll taxes
total $12,698 · management and general $12,698
-
11c · Fees: accounting
total $23,669 · management and general $23,669
-
11d · Fees: lobbying
total $7,500 · management and general $7,500
-
11f · Fees: investment management
total $2,180 · management and general $2,180
-
12 · Advertising and promotion
total $5,995 · management and general $5,995
-
13 · Office expenses
total $24,736 · management and general $24,736
-
14 · Information technology
total $16,596 · management and general $16,596
-
16 · Occupancy
total $15,014 · management and general $15,014
-
17 · Travel
total $3,205 · management and general $3,205
-
19 · Conferences, conventions and meetings
total $2,989 · management and general $2,989
-
22 · Depreciation, depletion and amortization
total $2,850 · management and general $2,850
-
23 · Insurance
total $1,571 · management and general $1,571
-
24e · All other expenses
total $621 · management and general $621
Balance sheet
Part X, book values.
-
2 · Savings and temporary cash investments
beginning of year $16,271,785 · end of year $14,231,649
-
4 · Accounts receivable
beginning of year $191,735 · end of year $109,154
-
10a · Land, buildings and equipment: cost or other basis
$28,503
-
10b · Land, buildings and equipment: accumulated depreciation
$4,275
-
10c · Land, buildings and equipment, net
beginning of year $27,078 · end of year $24,228
-
15 · Other assets
beginning of year $99,998 · end of year $3,209,923
-
18 · Grants payable
beginning of year $8,178,757 · end of year $9,722,844
-
25 · Other liabilities
beginning of year $99,998 · end of year $91,148
-
27 · Net assets without donor restrictions
beginning of year $8,311,841 · end of year $7,760,962
Mission and programs · 2024
Mission
HELPING THE CEDAR VALLEY PROSPER.
Activities or mission (Part I)
FUND IMPORTANT CAPITAL PROJECTS AND MAKE CHARITABLE CONTRIBUTIONS THROUGH GRANT AWARDS.
-
THE ASSOCIATION COLLECTS A FIXED PERCENTAGE OF THE CASINO'S REVENUE AND ALLOCATES THE PROCEEDS TO QUALIFIED NON-PROFIT ENTITIES AND GOVERNMENTS PRIMARILY WITHIN BLACK HAWK COUNTY AND SURROUNDING COUNTIES THROUGH A COMPETITIVE GRANT APPLICATION PROCESS. IN ACCORDANCE WITH THE STATE OF IOWA GAMBLING, GAMES AND SPORTS WAGERING REGULATION, THE ASSOCIATION IS REQUIRED TO DISTRIBUTE A FIXED PERCENT OF THE CASINO'S ADJUSTED GROSS RECEIPTS FOR EDUCATIONAL, CIVIC, PUBLIC, CHARITABLE, PATRIOTIC, OR RELIGIOUS USES. DURING THE YEAR THE ASSOCIATION PROVIDED GRANTS TO 24 ORGANIZATIONS.
Expenses $6,107,979 · Grants $6,107,979 · Revenue $126,000
As filed on the 2024 return.
Listed in Part VII
-
Kingsley BotchwayKINGSLEY BOTCHWAY
PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Melanie KnippMELANIE KNIPP
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 2
-
Jane WhittleseyJANE WHITTLESEY
TREASURER
- Total calculated
- $0
- Hours/week
- 2
-
Selvedina SamardzicSELVEDINA SAMARDZIC
SECRETARY
- Total calculated
- $0
- Hours/week
- 2
-
Eric RitlandERIC RITLAND
AT-LARGE EXEC. MEMBER
- Total calculated
- $0
- Hours/week
- 2
-
Scott BeckerSCOTT BECKER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Stacey BentleySTACEY BENTLEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Russ BuchananRUSS BUCHANAN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Lekeisha VeasleyLEKEISHA VEASLEY
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
John HuffJOHN HUFF
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Chiquita LovelessCHIQUITA LOVELESS
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Mike TyerMIKE TYER
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
Stacy Van GorpSTACY VAN GORP
FORMER SECRETARY (THRU 9/24)
- Total calculated
- $0
- Hours/week
- 2
-
Shawn ChestnutSHAWN CHESTNUT
FORMER DIRECTOR (THRU 3/25)
- Total calculated
- $0
- Hours/week
- 1
-
Emily HansonEMILY HANSON
EXECUTIVE DIRECTOR
- Total calculated
- $109,934
- From this org
- $100,023
- From related orgs
- $0
- Other
- $9,911
- Hours/week
- 40
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
-
WATERLOO DEVELOPMENT CORPORATION
$2,492,000
PROPERTY ACQUISITIONS/BLIGHT ELIMINATION/PROPERTY ZONING AND RENOVATIONS
-
$1,001,000
ELEVATING THE FAN EXPERIENCE: UNI-DOME PHASE 2
-
IOWA HEARTLAND HABITAT FOR HUMANITY
$1,000,000
STRATEGIC GIVING INITIATIVE
-
$1,000,000
FROM HUNGER TO HOPE: BUILDING A SECURE TOMORROW
-
FAMILY YMCA OF BLACK HAWK COUNTY
$170,000
FAMILY YMCA OF BLACK HAWK COUNTY RE-VISIONING
-
CITY OF EVANSDALE
$150,000
ANGEL'S PARK WATER QUALITY & RESTROOM PROJECT
-
$100,000
TRANSFORM RIVER HILLS OLD POOL TO NEW SENSORY ROOM
-
NATIONAL CATTLE CONGRESS RENOVATION PROJECT
-
CITY OF INDEPENDENCE
$20,000
EXTRICATION EQUIPMENT
-
CITY OF TAMA
$20,000
SAFE ROUTES NETWORK OF TAMA AND TOLEDO
The 10 largest by cash amount. The API serves every itemized grant.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 24 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202503029349300200
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