Skip to content
Nonprofiteer
← BLACK HAWK COUNTY GAMING ASSOC

Form 990 for tax year 2025

Filed by BLACK HAWK COUNTY GAMING ASSOC.

Totals

Total revenue
$5,707,939
Total expenses
$4,563,112
Contributions and grants received
$0
Grants paid
$4,218,126
Program service revenue
$0
Investment income
$377,721
Other revenue
$5,330,218
Total assets, end of year
$17,675,790
Total liabilities, end of year
$8,208,908
Net assets or fund balances, end of year
$9,466,882
Program services expenses (Part IX)
$4,218,126
Management and general expenses
$344,986
Fundraising expenses
$0
Program service expenses (Part III)
$4,218,126

Program services were 92.4% 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 $377,721 · excluded $377,721

  • 5 · Royalties

    total $5,330,218 · excluded $5,330,218

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $4,218,126 · program services $4,218,126

  • 5 · Compensation of officers, directors and key employees

    total $137,254 · management and general $137,254

  • 7 · Other salaries and wages

    total $41,915 · management and general $41,915

  • 8 · Pension plan contributions

    total $1,978 · management and general $1,978

  • 9 · Other employee benefits

    total $9,168 · management and general $9,168

  • 10 · Payroll taxes

    total $13,294 · management and general $13,294

  • 11b · Fees: legal

    total $4,578 · management and general $4,578

  • 11c · Fees: accounting

    total $39,144 · management and general $39,144

  • 11d · Fees: lobbying

    total $15,000 · management and general $15,000

  • 12 · Advertising and promotion

    total $5,995 · management and general $5,995

  • 13 · Office expenses

    total $34,305 · management and general $34,305

  • 14 · Information technology

    total $6,112 · management and general $6,112

  • 16 · Occupancy

    total $15,553 · management and general $15,553

  • 17 · Travel

    total $2,437 · management and general $2,437

  • 19 · Conferences, conventions and meetings

    total $10,125 · management and general $10,125

  • 22 · Depreciation, depletion and amortization

    total $2,850 · management and general $2,850

  • 23 · Insurance

    total $4,383 · management and general $4,383

  • 24e · All other expenses

    total $895 · management and general $895

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $14,231,649 · end of year $11,758,213

  • 4 · Accounts receivable

    beginning of year $109,154 · end of year $134,390

  • 10a · Land, buildings and equipment: cost or other basis

    $28,503

  • 10b · Land, buildings and equipment: accumulated depreciation

    $7,125

  • 10c · Land, buildings and equipment, net

    beginning of year $24,228 · end of year $21,378

  • 15 · Other assets

    beginning of year $3,209,923 · end of year $5,761,809

  • 18 · Grants payable

    beginning of year $9,722,844 · end of year $8,126,967

  • 25 · Other liabilities

    beginning of year $91,148 · end of year $81,941

  • 27 · Net assets without donor restrictions

    beginning of year $7,760,962 · end of year $9,466,882

Mission and programs · 2025

Mission

HELPING THE CEDAR VALLEY PROSPER.

Activities or mission (Part I)

FUND IMPORTANT CAPITAL PROJECTS AND MAKE CHARITABLE CONTRIBUTIONS THROUGH GRANT AWARDS.

  • BLACK HAWK COUNTY GAMING ASSOCIATION (BHCGA) 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, BHCGA 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 BHCGA APPROVED 34 GRANTS AND PROVIDED GRANTS TO 29 ORGANIZATIONS.

    Expenses $4,218,126 · Grants $4,218,126

As filed on the 2025 return.

Listed in Part VII

  • Melanie Knipp

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Selvedina Samardzic

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Jane Whittlesey

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • John Huff

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Stacey Bentley

    TREASURER ELECT

    Total calculated
    $0
    Hours/week
    2

  • Lekeisha Veasley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Russell Buchanan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Umar Chohan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Oksana Grybovych Hafermann

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Chiquita Loveless

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Brian Schoon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Eric Ritland

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Mike Tyer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kingsley Botchway

    DIRECTOR (END 9/25)

    Total calculated
    $0
    Hours/week
    1

  • Emily Hanson

    EXECUTIVE DIRECTOR

    Total calculated
    $130,334
    From this org
    $119,486
    From related orgs
    $0
    Other
    $10,848
    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

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2025
Filed
20 August 2026
IRS schema version
2025v4.2
Source object
202642329349301809

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.