Civic Intelligence

Palo Alto Cty Gaming Develop Corp

EIN 04-3798129 • 501(c)4 • Emmetsburg, IA

Profile

To operate exclusively for the purposes enumerated in the iowa gaming commission act. To participate in any charitible, scientific or educational activity which the board of directors determines. To erect or maintain public buildings or works, or otherwise lesson the burdens of the cities, counties and state government. To provide facilities dedicated exclusively for the promotion of the social welfare of the communities and open to all citizens.

PO Box 153Emmetsburg, IA 50536

paloaltogaming.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

52nd percentile

0.05x

Higher debt load relative to assets than 52% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

57th percentile

0.10x

Higher debt load relative to revenue than 57% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

16th percentile

-13%

Higher net margin than 16% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

18th percentile

-5.6%

Faster asset growth than 18% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

3.2%

Faster revenue growth than 40% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets52nd percentile

Assets

Down

$4,350,833

Down $258,202 (-5.6%) from 2023

Liabilities

Up

$214,954

Up $10,548 (+5.2%) from 2023

Net Assets

Down

$4,135,879

Down $268,750 (-6.1%) from 2023

Operations
Liabilities / Revenue57th percentileNet Margin16th percentile

Revenue

Up

$2,128,748

Up $66,495 (+3.2%) from 2023

Expenses

Up

$2,397,503

Up $84,968 (+3.7%) from 2023

Net Income

Down

-$268,755

Down $18,473 (-7.4%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth18th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,273,810Liabilities 2010: $223,462Net Assets 2010: $2,050,3482010Assets 2011: $2,725,040Liabilities 2011: $317,334Net Assets 2011: $2,407,7062011Assets 2012: $2,843,214Liabilities 2012: $138,630Net Assets 2012: $2,704,5842012Assets 2013: $3,116,067Liabilities 2013: $96,365Net Assets 2013: $3,019,7022013Assets 2014: $3,341,183Liabilities 2014: $187,874Net Assets 2014: $3,153,3092014Assets 2015: $3,325,985Liabilities 2015: $62,942Net Assets 2015: $3,263,0432015Assets 2016: $3,237,858Liabilities 2016: $64,064Net Assets 2016: $3,173,7942016Assets 2017: $3,110,077Liabilities 2017: $26,228Net Assets 2017: $3,083,8492017Assets 2018: $3,269,314Liabilities 2018: $48,180Net Assets 2018: $3,221,1342018Assets 2019: $3,450,623Liabilities 2019: $34,651Net Assets 2019: $3,415,9722019Assets 2020: $3,289,370Liabilities 2020: $105,104Net Assets 2020: $3,184,2662020Assets 2021: $4,291,314Liabilities 2021: $24,206Net Assets 2021: $4,267,1082021Assets 2022: $4,747,573Liabilities 2022: $92,662Net Assets 2022: $4,654,9112022Assets 2023: $4,609,035Liabilities 2023: $204,406Net Assets 2023: $4,404,6292023Assets 2024: $4,350,833Liabilities 2024: $214,954Net Assets 2024: $4,135,8792024

Highlighted filing

2024

Assets$4,350,833
Liabilities$214,954
Net Assets$4,135,879
Open 2024 Filing

Operations Trend

Revenue Growth40th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $1,588,2272010Expenses 2011: $1,582,8742011Expenses 2012: $1,648,5462012Revenue 2013: $1,947,505Expenses 2013: $1,632,385Net Income 2013: $315,1202013Revenue 2014: $1,822,117Expenses 2014: $1,688,510Net Income 2014: $133,6072014Revenue 2015: $1,864,719Expenses 2015: $1,754,985Net Income 2015: $109,7342015Revenue 2016: $1,771,411Expenses 2016: $1,860,660Net Income 2016: -$89,2492016Revenue 2017: $1,734,242Expenses 2017: $1,824,187Net Income 2017: -$89,9452017Revenue 2018: $1,717,573Expenses 2018: $1,583,231Net Income 2018: $134,3422018Revenue 2019: $1,704,407Expenses 2019: $1,511,393Net Income 2019: $193,0142019Revenue 2020: $1,168,079Expenses 2020: $1,400,162Net Income 2020: -$232,0832020Revenue 2021: $1,958,710Expenses 2021: $875,912Net Income 2021: $1,082,7982021Revenue 2022: $1,933,845Expenses 2022: $1,546,042Net Income 2022: $387,8032022Revenue 2023: $2,062,253Expenses 2023: $2,312,535Net Income 2023: -$250,2822023Revenue 2024: $2,128,748Expenses 2024: $2,397,503Net Income 2024: -$268,7552024

Highlighted filing

2024

Revenue$2,128,748
Expenses$2,397,503
Net Income-$268,755
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$4,350,833
Liabilities
$214,954
Net assets
$4,135,879
Revenue
$2,128,748
Expenses
$2,397,503
Net income
-$268,755
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.35$0.21$4.14$2.13$2.40$0.27
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.61$0.20$4.40$2.06$2.31$0.25
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.75$0.09$4.65$1.93$1.55$0.39
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.29$0.02$4.27$1.96$0.88$1.08
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.29$0.11$3.18$1.17$1.40$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.45$0.03$3.42$1.70$1.51$0.19
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.27$0.05$3.22$1.72$1.58$0.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.11$0.03$3.08$1.73$1.82$0.09
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.24$0.06$3.17$1.77$1.86$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.33$0.06$3.26$1.86$1.75$0.11
2014Detailed filing. Detailed filing data is available for this year.$3.34$0.19$3.15$1.82$1.69$0.13
2013Detailed filing. Detailed filing data is available for this year.$3.12$0.10$3.02$1.95$1.63$0.32
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.84$0.14$2.70$1.65
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.73$0.32$2.41$1.58
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.27$0.22$2.05$1.59
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 18, 2025
Return Version
2023v6.0
Gross Receipts
$2,062,253
Mission and Program Overview

Mission

To operate exclusively for the purposes enumerated in the iowa gaming commission act. To participate in any charitible, scientific or educational activity which the board of directors determines. To erect or maintain public buildings or works, or otherwise lesson the burdens of the cities, counties and state government. To provide facilities dedicated exclusively for the promotion of the social welfare of the communities and open to all citizens.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$3,511,672$4,220,286▲ $708,614
Savings and Temporary Cash Investments$1,166,332$297,132▼ $869,200
Accounts Receivable$55,314$67,972▲ $12,658
Prepaid Expenses and Deferred Charges$7,661$19,795▲ $12,134
Land, Buildings, and Equipment, Net$3,986$3,850▼ $136
Total Assets$4,747,573$4,609,035▼ $138,538
Other Assets Total$2,608--
Liabilities
Grants Payable$426$194,749▲ $194,323
Accounts Payable and Accrued Expenses$92,236$9,657▼ $82,579
Total Liabilities$92,662$204,406▲ $111,744
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,654,911$4,404,629▼ $250,282
Total Net Assets Fund Balance$4,654,911$4,404,629▼ $250,282
Total Liabilities and Net Assets / Fund Balance$4,747,573$4,609,035▼ $138,538
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Brian BormannPresident
Glen SimonsonDirector
Gretchen ReichterDirector
Jan HelmkeDirector
Kim HoffmanDirector
Marilyn NoonanDirector
Abby BurnsSecretary
David HadleyTreasurer
Bill DickeyVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,999,375
Investment Income
$62,878
Other Revenue
$0
Change in Net Assets
$-250,282

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,062,253
Total Revenue per Audited Statements
$2,062,253
Total Revenue per Form 990
$2,062,253
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,298,725
Salaries, Compensation, and Employee Benefits$13,810
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$18,228-$18,228
Other Salaries and Wages-$12,790-$12,790
Occupancy$2,366$6,175-$8,541
Office Expenses$4,722--$4,722
Insurance$3,796--$3,796
Conferences and Meetings-$3,063-$3,063
Other Expenses$1,383--$1,383
Payroll Taxes-$1,020-$1,020
Depreciation Depletion$136--$136
All Other Expenses$39--$39
Total Functional Expenses$2,271,259$41,276$0$2,312,535

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,312,535
Total Expenses per Audited Statements$2,312,535
Total Expenses per Form 990$2,312,535
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“Presented to the board of directors for approval at a board meeting.”

Form 990, Page 6, Part VI, Line 12C

“Each officer, director and member of a committee with governing board annually sign a statement which affirms such person has received a copies of the conflict of interest and whisleblower policies, has read and understands the policies, has agreed to comply with the policies, and understands the organization is charitable and in order to maintain it's ferderal tax exemption it must engage primarily in activities which accomplish one or more of it's tax-exempt purposes.”

Form 990, Page 6, Part VI, Line 15A

“N/a no ceo, executive director, or top mangement officials. The board manages the nonprofit with no salary.”

Form 990, Page 6, Part VI, Line 15B

“General board of directors”

Form 990, Page 6, Part VI, Line 19

“Request & posted at website.”

Filing and Contact Details

Filer

Filer Name
Palo Alto Cty Gaming Develop Corp
EIN
04-3798129
Phone
7128524777
Address
PO BOX 153, EMMETSBURG, IA 50536

Signing Officer

Name
Brian Bormann
Title
President
Phone
7128524777
Signed
2025-11-18

Organization Details

Principal Officer
Brian Bormann
Formed
2004
Legal Domicile
Ia
Voting Board Members
7
Independent Board Members
7
Employees
1

Preparer

Firm
Fort & Schlegel CPA Pc
Address
910 1ST AVE N, FORT DODGE, IA 50501
Preparer
Jeremiah N Schlegel
Phone
5159555560
Supplemental Narrative

Additional Explanations

Form 990, Page 1, Item B

“Original return was filed but return was wiped out on accident.”

FORM 990 - ORGANIZATION'S MISSION

“To operate exclusively for the purposes enumerated in the iowa gaming commission act. To participate in any charitible, scientific or educational activity which the board of directors determines. To erect or maintain public buildings or works, or otherwise lesson the burdens of the cities, counties and state government. To provide facilities dedicated exclusively for the promotion of the social welfare of the communities and open to all citizens.”

Form 990, Page 2, Part III, Line 4D

“To operate exclusively for the purpose enumerated in the iowa gaming commission act. To participate in any charitable, scientific or educational activity which the board directors determines. To erect or maintain public buildings or works, or otherwise lesson the burdens of the cities, counties and state government. To provide facilities dedicated exclusively for the promotion of the social welfare of the communities and open to all citizens.”

Raw XML Appendix330 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt092236
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt09657
IRS990/AccountsReceivableGrp/BOYAmt055314
IRS990/AccountsReceivableGrp/EOYAmt067972
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO OPERATE EXCLUSIVELY FOR THE PURPOSES ENUMERATED IN THE IOWA GAMING COMMISSION ACT. TO PARTICIPATE IN ANY CHARITIBLE, SCIENTIFIC OR EDUCATIONAL ACTIVITY WHICH THE BOARD OF DIRECTORS DETERMINES. TO ERECT OR MAINTAIN PUBLIC BUILDINGS OR WORKS, OR OTHERWISE LESSON THE BURDENS OF THE CITIES, COUNTIES AND STATE GOVERNMENT. TO PROVIDE FACILITIES DEDICATED EXCLUSIVELY FOR THE PROMOTION OF THE SOCIAL WELFARE OF THE COMMUNITIES AND OPEN TO ALL CITIZENS.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt039
IRS990/AllOtherExpensesGrp/TotalAmt039
IRS990/AmendedReturnInd0X
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/BooksInCareOfDetail/PersonNm0BRIAN BORMANN
IRS990/BooksInCareOfDetail/PhoneNum07128524777
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0305 8TH STREET SW
IRS990/BooksInCareOfDetail/USAddress/CityNm0WEST BEND
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0IA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd050536
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt03511672
IRS990/CashNonInterestBearingGrp/EOYAmt04220286
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03063
IRS990/ConferencesMeetingsGrp/TotalAmt03063
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt062878
IRS990/CYOtherExpensesAmt02298725
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01999375
IRS990/CYRevenuesLessExpensesAmt0-250282
IRS990/CYSalariesCompEmpBnftPaidAmt013810
IRS990/CYTotalExpensesAmt02312535
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02062253
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0136
IRS990/DepreciationDepletionGrp/TotalAmt0136
IRS990/Desc0TO OPERATE EXCLUSIVELY FOR THE PURPOSE ENUMERATED IN THE IOWA GAMING COMMISSION ACT. TO PARTICIPATE IN ANY CHARITABLE, SCIENTIFIC OR EDUCATIONAL ACTIVITY WHICH THE BOARD DIRECTORS DETERMINES. TO ERECT OR MAINTAIN PUBLIC BUILDINGS OR WORKS, OR OTHERWISE LESSON THE BURDENS OF THE CITIES, COUNTIES AND STATE GOVERNMENT. TO PROVIDE FACILITIES DEDICATED EXCLUSIVELY FOR THE PROMOTION OF THE SOCIAL WELFARE OF THE COMMUNITIES AND OPEN TO ALL CITIZENS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt018228
IRS990/FeesForServicesAccountingGrp/TotalAmt018228
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0BRIAN BORMANN
IRS990/Form990PartVIISectionAGrp/PersonNm1ABBY BURNS
IRS990/Form990PartVIISectionAGrp/PersonNm2BILL DICKEY
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID HADLEY
IRS990/Form990PartVIISectionAGrp/PersonNm4JAN HELMKE
IRS990/Form990PartVIISectionAGrp/PersonNm5KIM HOFFMAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARILYN NOONAN
IRS990/Form990PartVIISectionAGrp/PersonNm7GRETCHEN REICHTER
IRS990/Form990PartVIISectionAGrp/PersonNm8GLEN SIMONSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsPayableGrp/BOYAmt0426
IRS990/GrantsPayableGrp/EOYAmt0194749
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt02062253
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt03796
IRS990/InsuranceGrp/TotalAmt03796
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt062878
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt062878
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt044262
IRS990/LandBldgEquipBasisNetGrp/BOYAmt03986
IRS990/LandBldgEquipBasisNetGrp/EOYAmt03850
IRS990/LandBldgEquipCostOrOtherBssAmt048112
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO OPERATE EXCLUSIVELY FOR THE PURPOSES ENUMERATED IN THE IOWA GAMING COMMISSION ACT. TO PARTICIPATE IN ANY CHARITIBLE, SCIENTIFIC OR EDUCATIONAL ACTIVITY WHICH THE BOARD OF DIRECTORS DETERMINES. TO ERECT OR MAINTAIN PUBLIC BUILDINGS OR WORKS, OR OTHERWISE LESSON THE BURDENS OF THE CITIES, COUNTIES AND STATE GOVERNMENT. TO PROVIDE FACILITIES DEDICATED EXCLUSIVELY FOR THE PROMOTION OF THE SOCIAL WELFARE OF THE COMMUNITIES AND OPEN TO ALL CITIZENS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt04654911
IRS990/NetAssetsOrFundBalancesEOYAmt04404629
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt04654911
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt04404629
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt06175
IRS990/OccupancyGrp/ProgramServicesAmt02366
IRS990/OccupancyGrp/TotalAmt08541
IRS990/OfficeExpensesGrp/ProgramServicesAmt04722
IRS990/OfficeExpensesGrp/TotalAmt04722
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02608
IRS990/OtherExpensesGrp/Desc0GRANTS
IRS990/OtherExpensesGrp/Desc1BOARD EXPENSE
IRS990/OtherExpensesGrp/Desc2GRANT DISTRIBUTION EXPENS
IRS990/OtherExpensesGrp/Desc3MISC EXPENSE
IRS990/OtherExpensesGrp/ProgramServicesAmt02250492
IRS990/OtherExpensesGrp/ProgramServicesAmt14706
IRS990/OtherExpensesGrp/ProgramServicesAmt23619
IRS990/OtherExpensesGrp/ProgramServicesAmt31383
IRS990/OtherExpensesGrp/TotalAmt02250492
IRS990/OtherExpensesGrp/TotalAmt14706
IRS990/OtherExpensesGrp/TotalAmt23619
IRS990/OtherExpensesGrp/TotalAmt31383
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt012790
IRS990/OtherSalariesAndWagesGrp/TotalAmt012790
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01020
IRS990/PayrollTaxesGrp/TotalAmt01020
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt07661
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019795
IRS990/PrincipalOfficerNm0BRIAN BORMANN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0CASINO REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01999375
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01999375
IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO OPERATE EXCLUSIVELY FOR THE PURPOSE ENUMERATED IN THE IOWA GAMING COMMISSION ACT. TO PARTICIPATE IN ANY CHARITABLE, SCIENTIFIC OR EDUCATIONAL ACTIVITY WHICH THE BOARD DIRECTORS DETERMINES. TO ERECT OR MAINTAIN PUBLIC BUILDINGS OR WORKS, OR OTHERWISE LESSON THE BURDENS OF THE CITIES, COUNTIES AND STATE GOVERNMENT. TO PROVIDE FACILITIES DEDICATED EXCLUSIVELY FOR THE PROMOTION OF THE SOCIAL WELFARE OF THE COMMUNITIES AND OPEN TO ALL CITIZENS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt02271259
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt01439044
IRS990/PYInvestmentIncomeAmt022307
IRS990/PYOtherExpensesAmt094784
IRS990/PYProgramServiceRevenueAmt01911538
IRS990/PYRevenuesLessExpensesAmt0387803
IRS990/PYSalariesCompEmpBnftPaidAmt012214
IRS990/PYTotalExpensesAmt01546042
IRS990/PYTotalRevenueAmt01933845
IRS990/ReconcilationRevenueExpnssAmt0-250282
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01166332
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0297132
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02312535
IRS990ScheduleD/RevenueSubtotalAmt02062253
IRS990ScheduleD/TotalExpensesPerForm990Amt02312535
IRS990ScheduleD/TotalRevenuePerForm990Amt02062253
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02062253
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02312535
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ORIGINAL RETURN WAS FILED BUT RETURN WAS WIPED OUT ON ACCIDENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1TO OPERATE EXCLUSIVELY FOR THE PURPOSES ENUMERATED IN THE IOWA GAMING COMMISSION ACT. TO PARTICIPATE IN ANY CHARITIBLE, SCIENTIFIC OR EDUCATIONAL ACTIVITY WHICH THE BOARD OF DIRECTORS DETERMINES. TO ERECT OR MAINTAIN PUBLIC BUILDINGS OR WORKS, OR OTHERWISE LESSON THE BURDENS OF THE CITIES, COUNTIES AND STATE GOVERNMENT. TO PROVIDE FACILITIES DEDICATED EXCLUSIVELY FOR THE PROMOTION OF THE SOCIAL WELFARE OF THE COMMUNITIES AND OPEN TO ALL CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2TO OPERATE EXCLUSIVELY FOR THE PURPOSE ENUMERATED IN THE IOWA GAMING COMMISSION ACT. TO PARTICIPATE IN ANY CHARITABLE, SCIENTIFIC OR EDUCATIONAL ACTIVITY WHICH THE BOARD DIRECTORS DETERMINES. TO ERECT OR MAINTAIN PUBLIC BUILDINGS OR WORKS, OR OTHERWISE LESSON THE BURDENS OF THE CITIES, COUNTIES AND STATE GOVERNMENT. TO PROVIDE FACILITIES DEDICATED EXCLUSIVELY FOR THE PROMOTION OF THE SOCIAL WELFARE OF THE COMMUNITIES AND OPEN TO ALL CITIZENS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PRESENTED TO THE BOARD OF DIRECTORS FOR APPROVAL AT A BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EACH OFFICER, DIRECTOR AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON HAS RECEIVED A COPIES OF THE CONFLICT OF INTEREST AND WHISLEBLOWER POLICIES, HAS READ AND UNDERSTANDS THE POLICIES, HAS AGREED TO COMPLY WITH THE POLICIES, AND UNDERSTANDS THE ORGANIZATION IS CHARITABLE AND IN ORDER TO MAINTAIN IT'S FERDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPLISH ONE OR MORE OF IT'S TAX-EXEMPT PURPOSES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5N/A NO CEO, EXECUTIVE DIRECTOR, OR TOP MANGEMENT OFFICIALS. THE BOARD MANAGES THE NONPROFIT WITH NO SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6GENERAL BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7REQUEST & POSTED AT WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 1, ITEM B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0IA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt04747573
IRS990/TotalAssetsEOYAmt04609035
IRS990/TotalAssetsGrp/BOYAmt04747573
IRS990/TotalAssetsGrp/EOYAmt04609035
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt041276
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02271259
IRS990/TotalFunctionalExpensesGrp/TotalAmt02312535
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt092662
IRS990/TotalLiabilitiesEOYAmt0204406
IRS990/TotalLiabilitiesGrp/BOYAmt092662
IRS990/TotalLiabilitiesGrp/EOYAmt0204406
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04654911
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04404629
IRS990/TotalOtherProgSrvcExpenseAmt02271259
IRS990/TotalProgramServiceExpensesAmt02271259
IRS990/TotalProgramServiceRevenueAmt01999375
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02062253
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02062253
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04747573
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04609035
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0305 8TH STREET SW
IRS990/USAddress/CityNm0WEST BEND
IRS990/USAddress/StateAbbreviationCd0IA
IRS990/USAddress/ZIPCd050536
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0HTTP://PALOALTOGAMING.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0BRIAN BORMANN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07128524777
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-18
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PALO ALTO CTY GAMING DEVELOP CORP
ReturnHeader/Filer/BusinessNameControlTxt0PALO
ReturnHeader/Filer/EIN0043798129
ReturnHeader/Filer/PhoneNum07128524777
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 153
ReturnHeader/Filer/USAddress/CityNm0EMMETSBURG
ReturnHeader/Filer/USAddress/StateAbbreviationCd0IA
ReturnHeader/Filer/USAddress/ZIPCd050536
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0822148135
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0FORT & SCHLEGEL CPA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0910 1ST AVE N
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT DODGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd050501
ReturnHeader/PreparerPersonGrp/PhoneNum05159555560
ReturnHeader/PreparerPersonGrp/PreparationDt02025-11-18
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMIAH N SCHLEGEL
ReturnHeader/ReturnTs02025-11-18T11:24:08-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)4 • $1M-$5M nonprofits