Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
EIN 42-0680946 • 501(c)3 • Cedar Rapids, IA
Profile
To provide and maintain business, entertainment, and cultural activities to benefit the community and its visitors.
Refreshing map…
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
27th percentile
Higher net margin than 27% of similar nonprofits.
Top Officer Pay
77th percentile
Higher top officer pay than 77% of similar nonprofits.
Top officer pay equals 9.3% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
26th percentile
Faster revenue growth than 26% of similar nonprofits.
Assets
Down$185,098
Down $92,090 (-33%) from 2023
Liabilities
Down$30,924
Down $33,744 (-52%) from 2023
Net Assets
Down$154,174
Down $58,346 (-27%) from 2023
Revenue
Down$781,763
Down $86,969 (-10%) from 2023
Expenses
Down$840,109
Down $45,704 (-5.2%) from 2023
Net Income
Down-$58,346
Down $41,265 (-242%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To provide and maintain business, entertainment, and cultural activities to benefit the community and its visitors.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $198,336 | $148,895 | ▼ $49,441 |
| Cash and Non-Interest-Bearing Accounts | $60,144 | $36,038 | ▼ $24,106 |
| Accounts Receivable | $18,708 | $165 | ▼ $18,543 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $277,188 | $185,098 | ▼ $92,090 |
| Other Assets Total | - | $0 | - |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $24,981 | $29,065 | ▲ $4,084 |
| Other Liabilities | $39,687 | $1,859 | ▼ $37,828 |
| Total Liabilities | $64,668 | $30,924 | ▼ $33,744 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $212,520 | $154,174 | ▼ $58,346 |
| Total Net Assets Fund Balance | $212,520 | $154,174 | ▼ $58,346 |
| Total Liabilities and Net Assets / Fund Balance | $277,188 | $185,098 | ▼ $92,090 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $10,337 | $366,109 | $376,446 |
| Leasehold Improvements | $137,285 | $199,119 | $336,404 |
| Other Land Buildings | $1,273 | $51,866 | $53,139 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jennifer Lawrence | Executive Director | FT | $66,113 | $6,368 | $72,481 |
| Name | Title |
|---|---|
| Gordon Parker | President |
| Joe Day | Vice President |
| Kevin Korsmo | Director |
| Mark Ironside | Director |
| Nicole Schroeder | Director |
| Warren Ropp | Director |
| Julie Kraft | Secretary |
| Scott Olson | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $627,969 |
| Salaries, Compensation, and Employee Benefits | $212,140 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $114,984 | $66,113 | - | $181,097 |
| All Other Expenses | $99,646 | $21,086 | - | $120,732 |
| Occupancy | $65,000 | $6,050 | - | $71,050 |
| Insurance | $49,953 | $6,700 | - | $56,653 |
| Depreciation Depletion | $45,997 | $6,002 | - | $51,999 |
| Advertising | $32,676 | - | - | $32,676 |
| Other Expenses | $26,717 | - | - | $26,717 |
| Payroll Taxes | $16,845 | $7,830 | - | $24,675 |
| Fees for Services Accounting | - | $16,359 | - | $16,359 |
| Other Employee Benefits | - | $6,368 | - | $6,368 |
| Total Functional Expenses | $703,601 | $136,508 | $0 | $840,109 |
| Line Item | Amount |
|---|---|
| Gaming Gross Income | $10,978 |
| Gaming Direct Expenses | $5,489 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Liability | Amount |
|---|---|
| Payroll Liabilities | $1,745 |
| Sales Tax Payable | $114 |
“The executive committee of the board of directors reviews an electronic version of the form 990 and makes the recommendation for approval to the membership of the board of directors at a monthly board of directors meeting.”
“When an individual is requested to become a member of the board of directors, the individual is provided with the conflict of interest policy and must declare any actual or perceived conflicts of interest. In addition, members of the board of directors are provided with a copy of the conflict of interest policy and must declare any actual or perceived conflict of interest on an annual basis.when an individual is hired to be a member of the staff of the organization, the individual is provided with the conflict of interest policy and must declare any actual or perceived conflict of interest. In addition, members of the staff are provided with a copy of the conflict of interest policy and must declare any actual or perceived conflict of interest on an annual basis.”
“The board of directors determines and approves the annual salary of the executive director/general manager during a board of directors meeting.”
“The organization provides governing documents, conflict of interest policy and financial documentation to those individuals/entities requesting information. The organization does reserve the right to charge prevailing rates for such copies of the documentation requested.”
“BANK CHARGES: Column (A) - Total = $9017; Column (B) - Program Services = $7471; Column (C) - Management & General = $1546; Column (D) - Fundraising = $0”
“BIG PROJECT: Column (A) - Total = $1573; Column (B) - Program Services = $1573; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“DISPOSAL AND SANITATION: Column (A) - Total = $9507; Column (B) - Program Services = $9507; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“DONATION: Column (A) - Total = $4400; Column (B) - Program Services = $4250; Column (C) - Management & General = $150; Column (D) - Fundraising = $0”
“DUES & SUBSCRIPTIONS: Column (A) - Total = $26052; Column (B) - Program Services = $25064; Column (C) - Management & General = $988; Column (D) - Fundraising = $0”
“EQUIPMENT RENTAL: Column (A) - Total = $160; Column (B) - Program Services = $160; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“EQUIPMENT: Column (A) - Total = $330; Column (B) - Program Services = $330; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“MEDICAL: Column (A) - Total = $684; Column (B) - Program Services = $0; Column (C) - Management & General = $684; Column (D) - Fundraising = $0”
“MISCELLANEOUS: Column (A) - Total = $14715; Column (B) - Program Services = $12017; Column (C) - Management & General = $2698; Column (D) - Fundraising = $0”
“Postage and Shipping: Column (A) - Total = $335; Column (B) - Program Services = $335; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“Printing and Publications: Column (A) - Total = $9358; Column (B) - Program Services = $9358; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“REPAIRS & MAINTENANCE: Column (A) - Total = $13178; Column (B) - Program Services = $12952; Column (C) - Management & General = $226; Column (D) - Fundraising = $0”
“SECURITY: Column (A) - Total = $491; Column (B) - Program Services = $491; Column (C) - Management & General = $0; Column (D) - Fundraising = $0”
“SUPPLIES: Column (A) - Total = $16108; Column (B) - Program Services = $12388; Column (C) - Management & General = $3720; Column (D) - Fundraising = $0”
“TELEPHONE & COMMUNICATIONS: Column (A) - Total = $14824; Column (B) - Program Services = $3750; Column (C) - Management & General = $11074; Column (D) - Fundraising = $0”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 24981 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 29065 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 18708 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 165 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE AND MAINTAIN BUSINESS, ENTERTAINMENT, AND CULTURAL ACTIVITIES TO BENEFIT THE COMMUNITY AND ITS VISITORS. |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 32676 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 32676 |
| IRS990/AllOtherContributionsAmt | 0 | 34 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 21086 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 99646 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 120732 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 0 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | JENNIFER LAWRENCE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 3193658656 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4601 6TH ST SW STE A |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CEDAR RAPIDS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | IA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 52404 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 60144 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 36038 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CostOfGoodsSoldAmt | 0 | 139988 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 49180 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 203 |
| IRS990/CYOtherExpensesAmt | 0 | 627969 |
| IRS990/CYOtherRevenueAmt | 0 | 138385 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 593995 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -58346 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 212140 |
| IRS990/CYTotalExpensesAmt | 0 | 840109 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 781763 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 6002 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 45997 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 51999 |
| IRS990/Desc | 0 | FURNISH FACILITY FOR THE HAWKEYE DOWNS RACING PROGRAM AND OTHER COMMUNITY INVOLVEMENT EVENTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 54 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 703601 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 16359 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 16359 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForServicesProfFundraising/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignGrantsGrp/TotalAmt | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282FiledCnt | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 4 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 5 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 6 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 7 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 8 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 6368 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JENNIFER LAWRENCE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | JOE DAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JULIE KRAFT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SCOTT OLSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | GORDON PARKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KEVIN KORSMO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARK IRONSIDE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | NICOLE SCHROEDER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WARREN ROPP |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 66113 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Executive Dir. |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1977 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GamingDirectExpensesAmt | 0 | 5489 |
| IRS990/GamingGrossIncomeAmt | 0 | 10978 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 49146 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 927240 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 267638 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 0 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6700 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 49953 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 56653 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 0 |
| IRS990/InterestGrp/TotalAmt | 0 | 0 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 203 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 203 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 57 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 617094 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 198336 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 148895 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 765989 |
| IRS990/LegalDomicileStateCd | 0 | IA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE AND MAINTAIN BUSINESS, ENTERTAINMENT, AND CULTURAL ACTIVITIES TO BENEFIT THE COMMUNITY AND ITS VISITORS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 212520 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 154174 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NetIncomeFromGamingGrp/ExclusionAmt | 0 | 5489 |
| IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt | 0 | 5489 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 127650 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 127650 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 212520 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 154174 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 6050 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 65000 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 71050 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6368 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 6368 |
| IRS990/OtherExpensesGrp/Desc | 0 | PURSES & TROPHIES |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | AMBULANCE/FIRE/SECURITY |
| IRS990/OtherExpensesGrp/Desc | 3 | SANTA VILLAGE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 153625 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 68202 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 29956 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 26717 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 153625 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 68202 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29956 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 26717 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 39687 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1859 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER UNRESTRICTED INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5246 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5246 |
| IRS990/OtherRevenueTotalAmt | 0 | 5246 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 66113 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 114984 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 181097 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 7830 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16845 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 24675 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 0 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 713990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 711210 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 713990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | BIG PROJECT INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | RACING INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | VENUE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1479 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 318024 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 274492 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1479 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 318024 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 274492 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 68745 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 294 |
| IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 666389 |
| IRS990/PYOtherRevenueAmt | 0 | 179370 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 620323 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -17081 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 219424 |
| IRS990/PYTotalExpensesAmt | 0 | 885813 |
| IRS990/PYTotalRevenueAmt | 0 | 868732 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -58346 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 593995 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 0 |
| IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 49180 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 68745 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 17500 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 83655 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 44435 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 263515 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 203 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 294 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 581 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 3103 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4521 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 8702 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 587141 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 613922 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 14954 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 259660 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 253035 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1728712 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 274492 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 275214 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 46760 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 196394 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 265351 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 1058211 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 203 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 294 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 581 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 3103 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4521 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 8702 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00280 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00460 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 5246 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6003 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 11249 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99350 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99300 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3050438 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 910813 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 957881 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 79214 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 539709 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 562821 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3050438 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 916262 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 964178 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 79795 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 542812 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 567342 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3070389 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 10337 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 366109 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 376446 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 137285 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 199119 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 336404 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1273 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 51866 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 53139 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1745 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 114 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PAYROLL LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | SALES TAX PAYABLE |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 148895 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1859 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS AN ELECTRONIC VERSION OF THE FORM 990 AND MAKES THE RECOMMENDATION FOR APPROVAL TO THE MEMBERSHIP OF THE BOARD OF DIRECTORS AT A MONTHLY BOARD OF DIRECTORS MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | WHEN AN INDIVIDUAL IS REQUESTED TO BECOME A MEMBER OF THE BOARD OF DIRECTORS, THE INDIVIDUAL IS PROVIDED WITH THE CONFLICT OF INTEREST POLICY AND MUST DECLARE ANY ACTUAL OR PERCEIVED CONFLICTS OF INTEREST. IN ADDITION, MEMBERS OF THE BOARD OF DIRECTORS ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND MUST DECLARE ANY ACTUAL OR PERCEIVED CONFLICT OF INTEREST ON AN ANNUAL BASIS.WHEN AN INDIVIDUAL IS HIRED TO BE A MEMBER OF THE STAFF OF THE ORGANIZATION, THE INDIVIDUAL IS PROVIDED WITH THE CONFLICT OF INTEREST POLICY AND MUST DECLARE ANY ACTUAL OR PERCEIVED CONFLICT OF INTEREST. IN ADDITION, MEMBERS OF THE STAFF ARE PROVIDED WITH A COPY OF THE CONFLICT OF INTEREST POLICY AND MUST DECLARE ANY ACTUAL OR PERCEIVED CONFLICT OF INTEREST ON AN ANNUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE ANNUAL SALARY OF THE EXECUTIVE DIRECTOR/GENERAL MANAGER DURING A BOARD OF DIRECTORS MEETING. |
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