Civic Intelligence

Dubuque Racing Association Ltd

990 • Fiscal year 2017 • EIN 42-1235183

Jan 01, 2017 to Dec 31, 2017 • Filed on Apr 24, 2018

Organization ProfileWWW.DRADUBUQUE.COM

View Organization Page

1855 Greyhound Park DriveDubuque, IA 52001

(563) 582-3647

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

70th percentile

0.51x

Higher debt load relative to assets than 70% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Liabilities / Revenue

66th percentile

0.81x

Higher debt load relative to revenue than 66% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Net Margin

42nd percentile

1.7%

Higher net margin than 42% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Source year 2017

Top Officer Pay

85th percentile

$759,095

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 2.1% of source-year revenue.

2017 filings • $50M-$100M nonprofits • Source year 2017

Asset Growth

15th percentile

-2.6%

Faster asset growth than 15% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Revenue Growth

29th percentile

-0.3%

Faster revenue growth than 29% of similar nonprofits.

2017 filings • $50M-$100M nonprofits • Annualized from 2016 to 2017

Balance Sheet
Liabilities / Assets70th percentile

Assets

Down

$56,959,390

Down $1,514,033 (-2.6%) from 2016

Net Assets

Up

$27,780,217

Up $613,021 (+2.3%) from 2016

Liabilities

Down

$29,179,173

Down $2,127,054 (-6.8%) from 2016

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin42nd percentile

Revenue

Down

$35,831,298

Down $92,698 (-0.3%) from 2016

Expenses

Up

$35,218,277

Up $739,864 (+2.1%) from 2016

Net Income

Down

$613,021

Down $832,562 (-58%) from 2016

Historical Trend

Balance Sheet Trend

Asset Growth15th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$100M$50M$0Assets 2010: $54,632,865Liabilities 2010: $30,719,624Net Assets 2010: $23,913,2412010Assets 2011: $51,467,518Liabilities 2011: $25,063,642Net Assets 2011: $26,403,8762011Assets 2012: $49,907,395Liabilities 2012: $21,216,016Net Assets 2012: $28,691,3792012Assets 2013: $47,789,658Liabilities 2013: $18,547,864Net Assets 2013: $29,241,7942013Assets 2014: $59,164,753Liabilities 2014: $35,438,014Net Assets 2014: $23,726,7392014Assets 2015: $59,680,265Liabilities 2015: $33,958,652Net Assets 2015: $25,721,6132015Assets 2016: $58,473,423Liabilities 2016: $31,306,227Net Assets 2016: $27,167,1962016Assets 2017: $56,959,390Liabilities 2017: $29,179,173Net Assets 2017: $27,780,2172017Assets 2018: $57,889,927Liabilities 2018: $28,434,211Net Assets 2018: $29,455,7162018Assets 2019: $57,787,455Liabilities 2019: $26,660,412Net Assets 2019: $31,127,0432019Assets 2020: $56,519,036Liabilities 2020: $24,690,911Net Assets 2020: $31,828,1252020Assets 2021: $61,524,340Liabilities 2021: $31,327,989Net Assets 2021: $30,196,3512021Assets 2022: $63,024,044Liabilities 2022: $26,598,846Net Assets 2022: $36,425,1982022Assets 2023: $72,291,767Liabilities 2023: $31,990,726Net Assets 2023: $40,301,0412023Assets 2024: $93,840,154Liabilities 2024: $54,477,344Net Assets 2024: $39,362,8102024

Highlighted filing

2017

Assets$56,959,390
Liabilities$29,179,173
Net Assets$27,780,217
Open 2017 Filing

Operations Trend

Revenue Growth29th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$60M$40M$20M$0-$20MExpenses 2010: $44,457,1662010Revenue 2011: $38,577,717Expenses 2011: $36,087,082Net Income 2011: $2,490,6352011Expenses 2012: $38,570,2192012Revenue 2013: $34,799,383Expenses 2013: $34,248,968Net Income 2013: $550,4152013Revenue 2014: $32,830,365Expenses 2014: $38,345,420Net Income 2014: -$5,515,0552014Revenue 2015: $36,947,028Expenses 2015: $34,952,154Net Income 2015: $1,994,8742015Revenue 2016: $35,923,996Expenses 2016: $34,478,413Net Income 2016: $1,445,5832016Revenue 2017: $35,831,298Expenses 2017: $35,218,277Net Income 2017: $613,0212017Revenue 2018: $38,478,705Expenses 2018: $36,803,206Net Income 2018: $1,675,4992018Revenue 2019: $39,382,122Expenses 2019: $37,710,795Net Income 2019: $1,671,3272019Revenue 2020: $29,067,241Expenses 2020: $28,366,159Net Income 2020: $701,0822020Revenue 2021: $44,438,133Expenses 2021: $43,170,438Net Income 2021: $1,267,6952021Revenue 2022: $43,273,258Expenses 2022: $37,044,411Net Income 2022: $6,228,8472022Revenue 2023: $42,364,391Expenses 2023: $38,488,548Net Income 2023: $3,875,8432023Revenue 2024: $35,289,216Expenses 2024: $40,927,447Net Income 2024: -$5,638,2312024

Highlighted filing

2017

Revenue$35,831,298
Expenses$35,218,277
Net Income$613,021
Open 2017 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Apr 24, 2018
Return Version
2017v2.2
Gross Receipts
$60,780,887
Mission and Program Overview

Mission

Operation of pari-mutuel and casino gaming facilities with profits distributed to the city of dubuque and local nonprofit organizations to lessen the burden of government and promote social welfare

Operation of a casino gaming facility with profits distributed to the city and county of dubuque and local nonprofit organizations to lessen the burden of government and promote social welfare

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$42,784,783$39,891,470▼ $2,893,313
Savings and Temporary Cash Investments$7,604,464$7,030,036▼ $574,428
Cash and Non-Interest-Bearing Accounts$3,630,464$3,653,523▲ $23,059
Intangible Assets$2,419,999$2,206,705▼ $213,294
Prepaid Expenses and Deferred Charges$682,386$579,731▼ $102,655
Accounts Receivable$339,621$419,547▲ $79,926
Inventories for Sale or Use$144,238$159,598▲ $15,360
Investments Other Securities$5,661$5,661→ $0
Total Assets$58,473,423$56,959,390▼ $1,514,033
Other Assets Total$861,807$3,013,119▲ $2,151,312
Liabilities
Mortgage Notes Payable Secured by Investment Property$18,206,794$16,520,805▼ $1,685,989
Other Liabilities$8,266,849$7,460,085▼ $806,764
Accounts Payable and Accrued Expenses$4,803,009$5,159,935▲ $356,926
Deferred Revenue$29,575$38,348▲ $8,773
Total Liabilities$31,306,227$29,179,173▼ $2,127,054
Net Assets / Fund Balance
Unrestricted Net Assets$27,167,196$27,780,217▲ $613,021
Total Net Assets Fund Balance$27,167,196$27,780,217▲ $613,021
Total Liabilities and Net Assets / Fund Balance$58,473,423$56,959,390▼ $1,514,033

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$24,897,287$15,718,847$40,616,134
Equipment$3,145,935$33,531,121$36,677,056
Other Land Buildings$551,197$16,021,683$16,572,880
Buildings$11,297,051$1,604,289$12,901,340
Other Assets Org$2,033,275--
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jesus AvilesCEO & PresidentFT$450,000$309,095$759,095
Brian RakestrawDirector of Casino OperatiFT$192,500$55,969$248,469
William EichhornDirector of FinanceFT$144,495$55,368$199,863
Brian SouthwoodAsst VP of Grants & SpeciaFT$143,372$55,655$199,027
David EsauDirector of Table GamesFT$113,852$41,596$155,448
Tami ConzettDirector of Guest ServicesFT$119,134$23,650$142,784

Board Members and Trustees

NameTitle
Richard DickinsonChair
Rusty KnightPast Chair
Gary Dolphin1st Vice Chair
Doug Horstmann2nd Vice Chair
BARBARA O'HEAAt Large Member
Dan KruseAt Large Member
Michael Van MilligenCity Manager
Daryl KleinMember
Harold KnutsenMember
Kevin LynchMember
Mike DonohueMember
Paula WolfeMember
Ric JonesMember
Rita MohrMember
Ron HerrigMember
Roy BuolMember
Scott ZartmanMember
Sue BalsamoMember
Lori ThielenSecretary
Amber StadelTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Carver & AssociatesHospitality Contract Services246 ODELL RD 1, Griffin, GA 30224$1,098,112
The Printer INCPrinting/marketing1220 THOMAS BECK ROAD, Des Moines, IA 50315$616,676
Imagine ThisMarketing Services43 CORPORATE PARK SUITE 102, Irvine, CA 92606$436,971
Aimbridge HospitalityHospitality Services2500 DALLAS PKWY 600, Plano, TX 75093$362,552
Commerical Flooring CoFlooring And Installation10426 STONEWOOD DRIVE, Dubuque, IA 52003$341,021
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$7,335,035
Investment Income
$87,406
Other Revenue
$28,408,857
Change in Net Assets
$613,021

Audited Revenue Reconciliation

Revenue per Audited Statements
$28,278,358
Revenue Not Reported on Financial Statements
$7,552,940
Revenue Not Reported on Form 990
$22,827,206
Other Revenue Adjustments
$7,552,940
Total Revenue per Audited Statements
$51,105,564
Total Revenue per Form 990
$35,831,298
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$16,323,351
Other Expenses$14,548,623
Grants and Similar Amounts Paid$4,346,303
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$10,944,810$339,376-$11,284,186
Grants to Domestic Orgs$4,346,303--$4,346,303
Depreciation Depletion$3,815,185--$3,815,185
Advertising$3,078,751--$3,078,751
Occupancy$2,458,383--$2,458,383
Other Employee Benefits$1,716,388$267,096-$1,983,484
Current Officers, Directors, Trustees, and Key Employees-$1,363,802-$1,363,802
Payroll Taxes$1,113,917$173,342-$1,287,259
All Other Expenses$1,097,223--$1,097,223
Interest$671,857--$671,857
Fees for Services Other$490,428--$490,428
Insurance$481,268--$481,268
Pension Plan Contributions$350,134$54,486-$404,620
Other Expenses$277,910--$277,910
Information Technology$190,503--$190,503
Fees for Services Management-$125,896-$125,896
Office Expenses$118,498--$118,498
Fees for Services Legal-$71,663-$71,663
Fees for Services Accounting-$51,450-$51,450
Travel$37,356--$37,356
Total Functional Expenses$32,771,166$2,447,111$0$35,218,277

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$50,579,949
Total Expenses per Form 990$35,218,277
Expenses per Audited Statements$27,752,743
Expenses Not Reported on Form 990$22,827,206
Expenses Not Reported on Financial Statements$7,465,534
Other Expense Adjustments$7,465,534
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
City of DubuqueDubuque, IACity of DubuqueCharitable Contribution Set Aside for the City of Dubuque$2,166,996
Dubuque Community School DistrictDubuque, IA501(c)(3)School District Needs$120,000
Western Dubuque CcsdFarley, IA-Various Needs$55,000
Holy Family SchoolsDubuque, IA501(c)(3)System Grant$35,000
AMERICA'S RIVER CORPORATIONDubuque, IA501(c)(3)AMERICA'S RIVER FESTIVAL ENHANCEMENTS$25,000
Area Residential CareDubuque, IA501(c)(3)Vehicle Upgrades$25,000
Camp Courageous of IowaMonticello, IA501(c)(3)Camp Courageous Waste Water Treatment Project$25,000
Dubuque Community YDubuque, IA501(c)(3)Aquatics Program Update$25,000
Dubuque JayceesDubuque, IA501(c)(3)3rd of July Fireworks and Air Show$25,000
Hills and DalesDubuque, IA501(c)(3)Transportation Improvement Project$25,000
Iowa Special Olympics IncGrimes, IA501(c)(3)2018 Winter Games$25,000
St Stephen Food BankDubuque, IA-High Protein Foods to the Under Served Population$25,000
Every Child Every PromiseDubuque, IA501(c)(3)Summer Academy$21,000
Hillcrest Family ServicesDubuque, IA501(c)(3)Seippel Road Doors to Independence Project$20,258
American Red CrossWashington, DC501(c)(3)Red Cross Blodd Vehicle$20,000
Camp Albrecht Acres of the MidwestSherrill, IA501(c)(3)Outdoor Music Garden/sensory Trail$20,000
Dubuque Food PantryDubuque, IA501(c)(3)Wellness Extended$20,000
Hospice of DubuqueDubuque, IA501(c)(3)Laptops to Support Clinicians in Delivery of Hospice Care$20,000
Dubuque Symphony OrchestraDubuque, IA501(c)(3)West Side Story$18,000
Beckman Catholic High SchoolDyersville, IA501(c)(3)Renovation of Auditorium Sound System$15,000
City of BellevueBellevue, IA501(c)(3)Bellevue South Phase I- Pedestrian Bridge$15,000
Colts Youth OrganizationDubuque, IA501(c)(3)Colts Vehicle Fleet Upgrade$15,000
Dubuque Area Labor HarvestDubuque, IA501(c)(3)Food Giveaways and Hot Meal Program$15,000
Dubuque County Historical SocietyDubuque, IA501(c)(3)Dynamic Digital Signage for Box Office$15,000
Iowa Jag IncDes Moines, IA501(c)(3)Expanding Ijag to Increase Employability Skills in Dubuque$15,000
Visiting Nurse AssociationDubuque, IA-Vna Building Improvements$15,000
Dubuque County Fair AssociationDubuque, IA501(c)(3)Network Infrastructure Upgrades$14,910
Boys and Girls Club of Greater DubuqueDubuque, IA501(c)(6)Roof Repairs$13,500
Clarke UniversityDubuque, IA501(c)(3)Food Science Lab$12,500
Dubuque Arboretum Association IncDubuque, IA501(c)(3)Visitor/education Center Remodel$12,500
Four Mounds FoundationDubuque, IA501(c)(3)Barn Restoration at the Four Mounds National Register Historic District$12,500
St John Lutheran ChurchDubuque, IA-Pathway to Employment Special Living Space$12,500
Epworth Community Volunteer FiremenEpworth, IA501(c)(3)Equipment Projects$11,355
United Churches of Galena Food PantryGalena, IL-Canned Food, Meat, and Eggs$10,750
Dubuque Main Street LtdDubuque, IA501(c)(3)Project Office Transformation$10,000
Dubuque Mercy Health FoundationDubuque, IA501(c)(3)Hospital Wide Video Monitor System$10,000
Farley Emergency Medical Services IncFarley, IA501(c)(3)Stryker Powerload Cot System$10,000
Grand Opera HouseDubuque, IA501(c)(3)Acquisition of New Wireless Microphone Receivers and Belt Packs$10,000
Loras CollegeDubuque, IA501(c)(3)Innovation Lab$10,000
Make-a-wish Foundation of IowaUrbandale, IA501(c)(3)Dubuque Area Wish Granting$10,000
United Way of Dubuque Area Tri-statesDubuque, IA-Business Upgrades$10,000
University of DubuqueDubuque, IA-Field Research Vehicle$10,000
Mental Health America of Dubuque CountyDubuque, IA501(c)(3)CRACKED, NOT BROKEN: THRIVING DESPITE MENTAL ILLNESS$9,992
Northeast Iowa Community College Foundation IncPeosta, IA-Student Services Renovation$9,989
Goodwill Industries of Northeast IowaDubuque, IA501(c)(3)HOMELESS VETERAN'S HOME$9,900
Dubuque Soccer AllianceDubuque, IA501(c)(3)John Deere Gator Th 6x4 Diesel for Soccer Complex$9,870
Four Oaks of DubuqueDubuque, IA501(c)(3)Advancement of Student Success Through Technology$9,702
City of AsburyAsbury, IA501(c)(3)Traffic Safety Project$9,000
St Mark Youth EnrichmentDubuque, IA-Summer Enrichment for Transformative Learning$8,285
Dubuque Museum of ArtDubuque, IA501(c)(3)Enhancing the Museum Experience Through Technology$8,030
Dyersville Rural Community Food PantryDyersville, IA501(c)(3)Christmas Food Basket Program$8,015
National Education Center for Agricultural SafetyPeosta, IA-Anhydrous Ammonia Emergency Response Program$7,795
Aquin Little AngelsCascade, IA501(c)(3)Safe Kids Zone$7,500
Cascade Volunteer Fire DepartmentCascade, IA501(c)(3)Thermal Imaging Camera$7,500
City of EpworthEpworth, IA501(c)(3)Game Courts$7,500
Darlington Community Fire DistrictDarlington, WI501(c)(3)Dive Rescue Communications$7,500
Finley Health Foundation IncDubuque, IA501(c)(3)Infant Incubator$7,500
Seton Catholic School FarleyFarley, IA-Mathematical Minds$7,500
Sunnycrest Manor AuxiliaryDubuque, IA-Providing Handicapped Accessibility to Outdoor Amenities$7,500
Two by Two Character DevelopmentDubuque, IA-Family Toolkits of Character$7,500
Creative Adventure LabDubuque, IA501(c)(3)Mobile Play Lab$7,000
New Vienna & Luxemburg Community Fire DepartmentNew Vienna, IA-Scba Tanks$7,000
St Raphael CathedralDubuque, IA-Cathedral Elevator Updates$7,000
Anamosa School DistrictAnamosa, IA501(c)(3)Digitally Connecting Students to the World$6,500
Dubuque Auxiliary PoliceDubuque, IA501(c)(3)Dubuque Police Auxiliary Equipment$6,105
Dubuque Area Convention & Visitors BureauDubuque, IA501(c)(3)Plan It in Dubuque Campaign$5,507
Northeast Iowa Council Boy Scouts of AmericaDubuque, IA-Continuous Camp Improvement$5,455
DurideDubuque, IA501(c)(3)Improving Our Space$5,317
Amvets Post 62 AndrewAndrew, IA501(c)(3)FUNDING FOR KITCHEN FUNDRAISING EQUIPMENT FOR AMVET POST #62$5,000
Bellevue EmsBellevue, IA501(c)(3)Communications With-in Emergency Apparatus$5,000
City of LuxemburgLuxemburg, IA501(c)(3)Speed Monitoring Signs$5,000
Colesburg Ambulance DepartmentColesburg, IA501(c)(3)Purchase a New Power Cot$5,000
Delaware County Conservation DeptManchester, IA501(c)(3)Baileys Ford Park New Playground$5,000
Dubuque Childrens Zoo BoostersDubuque, IA501(c)(3)Construct Parking Lot Addition$5,000
Dubuque County Firefighters AssociationDubuque, IA501(c)(3)Fire Extinguisher Training Prop$5,000
Dyersville Fire DepartmentDyersville, IA501(c)(3)Hose & Nozzle Upgrade$5,000
Dyersville Health FoundationDyersville, IA501(c)(3)Zoom Cart/stretcher$5,000
EAST DUBUQUE UNIT SCHOOL DISTRICT #119East Dubuque, IL501(c)(3)Seon Stop Arm Cameras for School Buses$5,000
East Dubuque Elementary SchoolEast Dubuque, IL501(c)(3)Server Infrastructure Project$5,000
East Dubuque Volunteer Fire DepartmentEast Dubuque, IL501(c)(3)Edfd Pagers$5,000
Friends of Jackson County ConservationMaquoketa, IA501(c)(3)Prairie Creek Pavilion$5,000
Friends of Maquoketa CavesMaquoketa, IA501(c)(3)Board Walk Restoration$5,000
Friends of the James Kennedy Public LibraryDyersville, IA501(c)(3)Early Literacy at Your Library$5,000
Girl Scouts of Eastern Iowa and Western IllinoisDubuque, IA501(c)(3)A Vibrant Camp for Girl Scouts$5,000
Grant County Sherriff DepartmentLancaster, WI501(c)(3)Tactical Communications & Hearing Protection$5,000
Hanover Volunteer Fire DepartmentHanover, IL501(c)(3)Purchase of Thermal Imaging Camera$5,000
Holy Trinity ParishLuxemburg, IA501(c)(3)Window Repairs$5,000
JO DAVIESS COUNTY SHERRIFF'S OFFICEGalena, IL501(c)(3)Operation Drone$5,000
Key West Fire and Ems AssociationDubuque, IA501(c)(3)Zoll Monitor$5,000
La Salle Catholic School Luxemburg CenterHoly Cross, IA501(c)(3)La Salle School Fine Arts Project$5,000
Lambert Elementary SchoolManchester, IA501(c)(3)Lambert Sign$5,000
Mt Pleasant HomeDubuque, IA501(c)(3)Securing Community$5,000
Platteville Library Foundation IncPlatteville, WI-TECHNOLOGY UPGRADES: MICROFILM READER$5,000
Sacred Heart School MonticelloMonticello, IA-1 to 1 Education$5,000
Sherrill Fire Protection AssociationSherrill, IA-Fire Department Building Lighting$5,000
St Francis Xavier School DyersvilleDyersville, IA-Mobile Technology Lab$5,000
Substance Abuse Services CenterDubuque, IA-Door Card Reader System$5,000
Tri State Independent Blind SocietyDubuque, IA-Update 12 Yr Old Computers, Monitors/screens & Time Clock$5,000
Operation New View Community Action AgencyDubuque, IA-Onv Emergency Assistence for Summer and Office Updates$4,760
Benton Fire DepartmentBenton, WI501(c)(3)Benton Fire Department Pager & Hose Upgrade Project$4,725
Andrew Fire DepartmentAndrew, IA501(c)(3)Acquisition of Firefighter Breathing Apparatus$4,500
Dubuque County Ems AssociationDubuque, IA501(c)(3)Dubuque County Ems Association Carbon Monixide Detector Acquisition$4,500
Dubuque Regional Humane SocietyDubuque, IA501(c)(3)Creating Healthier Housing for Rescue Cats$4,500
St Joseph School Hazel GreenHazel Green, WI-St. Joseph School Shines Brightly$4,500
Asbury Community Fire DepartmentAsbury, IA501(c)(3)Fire Attack Equipment$4,290
Centralia Peosta Community Fire DepartmentPeosta, IA501(c)(3)Purchase Rad-57 and Capno 5 Devices for Ambulance$4,246
Holy Cross North Buena Vista Fire DepartmentHoly Cross, IA501(c)(3)Personnel Protective Bunker Gear$4,196
Monticello High SchoolMonticello, IA501(c)(3)Think It Over$4,172
VETERAN'S FREEDOM CENTERDubuque, IA-Displays for Educating Folks About the Vfc and Computer Upgrades$4,066
Anamosa United MethodistAnamosa, IA501(c)(3)Anamaosa Lunches for Youth$4,000
Cuba City Volunteer Fire DeptarmentCuba City, WI501(c)(3)Replace Outdated Rescue Air Bags$4,000
Holy Ghost Early Childhood CenterDubuque, IA501(c)(3)GOING CHROME: TECHNOLOGY INTEGRATION TO ENHANCE LEARNING$4,000
Junior Achievement of the HeartlandDubuque, IA501(c)(3)Program Materials for Ja Kindergarten - 3rd Grade Initiative$4,000
La Motte Community Fire Department IncLa Motte, IA501(c)(3)Scba Facepiece With Thermal Imaging Camera$4,000
The Children at Home ProgramDubuque, IA-Adaptive Equipment for Motor Skill Development$4,000
Opening DoorsDubuque, IA-Video Production & Security Cameras$3,863
Cuba City Elementary SchoolCuba City, WI501(c)(3)The Science & Literacy Connection$3,414
Creativity Center & Foundation for the ArtsGuttenburg, IA501(c)(3)Youth Driven Cafe / Coffe Shop$3,369
MAQUOKETA FIREFIGHTER'S ASSOCIATIONMaquoketa, IA501(c)(3)Shedding Light on the Situation$3,067
Dubuque Arts CouncilDubuque, IA501(c)(3)Worldfest$3,043
American Legion Post 528Cascade, IA501(c)(3)Storage Garage for American Legion Post 528$3,000
Bellevue Fire DepartmentBellevue, IA501(c)(3)Rescue Tools Upgrade$3,000
Benton School DistrictBenton, WI501(c)(3)Chromebook Project$3,000
City of SherrillSherrill, IA501(c)(3)Park Fence Posts$3,000
Holy Spirit ParishDubuque, IA501(c)(3)Concrete Repairs$3,000
Sacred Heart School MaquoketaMaquoketa, IA-School Security$3,000
Shullsburg Fire DistrictShullsburg, WI-Grain Rescue$3,000
St Joseph School BellevueBellevue, IA-School Safety Enhancement$3,000
Wisconsin Badger Camp IncPlatteville, WI-Wbc Camper Mobility Project$3,000
Dubuque Girls Independent LeagueDubuque, IA501(c)(3)Dgil Security System$2,895
St Donatus ParishSt Donatus, IA-Repairing Pain on 1885 Pieta Statue in Chapel$2,850
Maquoketa Valley Community SchoolsDelhi, IA501(c)(3)3d Printer for 6th Grade Technology Class$2,815
Mississippi Walleye ClubDubuque, IA501(c)(3)Kids Fishing Day$2,600
Cascade Economic Development CorpCascade, IA501(c)(3)Revive & Refresh the Cascade Economic Development Corp Website$2,500
Farley Volunteer Fire DepartmentFarley, IA501(c)(3)Water Supply Project$2,500
Grant Regional Health Center IncLancaster, WI501(c)(3)Mobile Er Computers$2,500
Hodan Community Services IncMineral Point, WI501(c)(3)Project Serach Learning Technology$2,500
Iowa Legal AidDubuque, IA501(c)(3)New Equipment Project$2,500
Marys Inn Maternity HomeDubuque, IA501(c)(3)SAFETY IMPROVEMENTS FOR MARY'S INN$2,500
Monticello Middle SchoolMonticello, IA501(c)(3)COOK'N AT THE MIDDLE SCHOOL$2,500
Riverview CenterDubuque, IA-Trauma Informed Research Based Sexual Assault/therapy$2,500
East Dubuque Lions Club FoundationEast Dubuque, IL501(c)(3)Food Pantry Improvement Project$2,398
Dyersville Farmers Community Fire DepartmentDyersville, IA501(c)(3)Blow Hard Fan$2,000
Alzheimers AssociationDubuque, IA501(c)(3)ADVANCING ALZHEIMER'S CONCERN & AWARENESS$1,930
Worthington Community Fire DepartmentWorthington, IA-See and Be Seen$1,910
Friends of the Bellevue Public LibraryBellevue, IA501(c)(3)New Books$1,784
Shannon Elementary SchoolMonticello, IA-Ok-1 Second Step$1,756
Cassville Fire & RescueCassville, WI501(c)(3)Pager Replacement$1,500
Fennimore School DistrictFennimore, WI501(c)(3)LIGHTS! CAMERA! ACTION! GOING DIGITAL WITH THE SCHOOL NEWS$1,250
Carpenter Elementary SchoolMonticello, IA501(c)(3)Carpenter Elementary Second Step$1,197
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$47,449,400
Gaming Direct Expenses$22,578,088
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Accrued Grants$4,674,959
Cessation Fee$2,785,126
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“The organization engaged aimbridge hospitality, llc to oversee managerial duties of the hotel operation.”

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed for completeness and accuracy by the chief financial officer and the director of finance prior to filing.”

Form 990, Part VI, Section B, Line 12C

“Officers, directors and key employees are instructed to bring any conflicts of interest to the attention of management if they arise.”

Form 990, Part VI, Section B, Line 15

“Market based compensation studies are performed by an outside consultant. Suggestions are taken into consideration when determining compensation.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available for public inspection upon request.”

Filing and Contact Details

Filer

Filer Name
Dubuque Racing Association Ltd
EIN
42-1235183
Phone
5635823647
Address
1855 GREYHOUND PARK DRIVE, DUBUQUE, IA 52001

Signing Officer

Name
Jesus Aviles
Title
CEO & President
Phone
5635823647
Signed
2018-04-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jesus Aviles
Formed
1985
Legal Domicile
Ia
Voting Board Members
20
Independent Board Members
20
Employees
415
Volunteers
20

Preparer

Firm
Honkamp Krueger & Co Pc
Address
P O BOX 699, DUBUQUE, IA 52004-0699
Preparer
Randolph J Mihm CPA
Phone
5635560123
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

“The audit committee's procedures for oversight of the audit have not changed from the prior year. The audit committee meets with auditors and approves the audit prior to presentation to the full board.”

Financial Statement Notes

PART X, LINE 2:

“The association is exempt from income taxes other than unrelated business income under section 501(c)(4) of the internal revenue code and a similar section of the state income tax law. The association is also exempt from state income tax. Management has determined that the association does not have any uncertain tax positions and associated unrecognized benefits that would materially impact the financial statements or related disclosures.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Cogs 191,534. Gaming expenses 22,578,088. Portion of other income included in gaming expenses 57,584.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Investment income 84,174. Gain on disposal of fixed assets 3,232. Promotional allowance expense included in gaming revenue 7,465,534.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cogs 191,534. Gaming expenses 22,578,088. Portion of other income included in gaming expenses 57,584.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Promotional allowance expense included in gaming revenue 7,465,534.”

Raw XML AppendixShowing 400 of 2,055 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.

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IRS990/IndivRcvdGreaterThan100KCnt08
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt0190503
IRS990/InformationTechnologyGrp/TotalAmt0190503
IRS990/InsuranceGrp/ProgramServicesAmt0481268
IRS990/InsuranceGrp/TotalAmt0481268
IRS990/IntangibleAssetsGrp/BOYAmt02419999
IRS990/IntangibleAssetsGrp/EOYAmt02206705
IRS990/InterestGrp/ProgramServicesAmt0671857
IRS990/InterestGrp/TotalAmt0671857
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0144238
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0159598
IRS990/InvestmentIncomeGrp/ExclusionAmt084174
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt084174
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt05661
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt05661
IRS990/IRPDocumentCnt04584
IRS990/IRPDocumentW2GCnt04463
IRS990/LandBldgEquipAccumDeprecAmt066875940
IRS990/LandBldgEquipBasisNetGrp/BOYAmt042784783
IRS990/LandBldgEquipBasisNetGrp/EOYAmt039891470
IRS990/LandBldgEquipCostOrOtherBssAmt0106767410
IRS990/LegalDomicileStateCd0IA
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0OPERATION OF A CASINO GAMING FACILITY WITH PROFITS DISTRIBUTED TO THE CITY OF DUBUQUE AND LOCAL NONPROFIT ORGANIZATIONS TO LESSEN THE BURDEN OF GOVERNMENT AND PROMOTE SOCIAL WELFARE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt018206794
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt016520805
IRS990/NetAssetsOrFundBalancesBOYAmt027167196
IRS990/NetAssetsOrFundBalancesEOYAmt027780217
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03232
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03232
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt024871312
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt024871312
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03010225
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03010225
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt02458383
IRS990/OccupancyGrp/TotalAmt02458383
IRS990/OfficeExpensesGrp/ProgramServicesAmt0118498
IRS990/OfficeExpensesGrp/TotalAmt0118498
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0861807
IRS990/OtherAssetsTotalGrp/EOYAmt03013119
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0267096
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01716388
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01983484
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1LEASE EXPENSE
IRS990/OtherExpensesGrp/Desc2ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc3DCI FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt0577531
IRS990/OtherExpensesGrp/ProgramServicesAmt1534701
IRS990/OtherExpensesGrp/ProgramServicesAmt2470020
IRS990/OtherExpensesGrp/ProgramServicesAmt3277910
IRS990/OtherExpensesGrp/TotalAmt0577531
IRS990/OtherExpensesGrp/TotalAmt1534701
IRS990/OtherExpensesGrp/TotalAmt2470020
IRS990/OtherExpensesGrp/TotalAmt3277910
IRS990/OtherLiabilitiesGrp/BOYAmt08266849
IRS990/OtherLiabilitiesGrp/EOYAmt07460085

Document Assets

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Filings

Displayed year

2017 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$56,959,390
Liabilities
$29,179,173
Net assets
$27,780,217
Revenue
$35,831,298
Expenses
$35,218,277
Net income
$613,021
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$93.8$54.5$39.4$35.3$40.9$5.64
2023Summary only. Only limited summary data is available for this year.$72.3$32.0$40.3$42.4$38.5$3.88
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$63.0$26.6$36.4$43.3$37.0$6.23
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.5$31.3$30.2$44.4$43.2$1.27
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$56.5$24.7$31.8$29.1$28.4$0.70
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.8$26.7$31.1$39.4$37.7$1.67
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$57.9$28.4$29.5$38.5$36.8$1.68
2017Detailed filing. Detailed filing data is available for this year.$57.0$29.2$27.8$35.8$35.2$0.61
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$58.5$31.3$27.2$35.9$34.5$1.45
2015Summary only. Only limited summary data is available for this year.$59.7$34.0$25.7$36.9$35.0$1.99
2014Detailed filing. Detailed filing data is available for this year.$59.2$35.4$23.7$32.8$38.3$5.52
2013Detailed filing. Detailed filing data is available for this year.$47.8$18.5$29.2$34.8$34.2$0.55
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$49.9$21.2$28.7$38.6
2011Summary only. Only limited summary data is available for this year.$51.5$25.1$26.4$38.6$36.1$2.49
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$54.6$30.7$23.9$44.5