Civic Intelligence

Black Hawk County Gaming Association

990 • Fiscal year 2014 • EIN 80-0103166

Jul 01, 2013 to Jun 30, 2014 • Filed on Nov 05, 2014

Organization ProfileWWW.BHCGA.ORG
229 E Park Ave50703

(319) 234-7741

Siviq Scores

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

Liabilities / Assets

90th percentile

0.85x

Higher debt load relative to assets than 90% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

81st percentile

1.49x

Higher debt load relative to revenue than 81% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Net Margin

93rd percentile

63%

Higher net margin than 93% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

58th percentile

$109,007

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 2.2% of source-year revenue.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2014

Asset Growth

86th percentile

22%

Faster asset growth than 86% of similar nonprofits.

2014 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets90th percentile

Assets

Up

$8,659,992

Up $1,570,853 (+22%) from 2013

Net Assets

Up

$1,270,214

Up $3,121,691 (+169%) from 2013

Liabilities

Down

$7,389,778

Down $1,550,838 (-17%) from 2013

Revenue And Expenses
Liabilities / Revenue81st percentileNet Margin93rd percentile

Revenue

$4,961,683

No earlier filing loaded for comparison.

Expenses

Down

$1,839,992

Down $4,368,113 (-70%) from 2013

Net Income

$3,121,691

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth86th percentile

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

$20M$10M$0-$10MAssets 2011: $6,478,050Liabilities 2011: $8,060,158Net Assets 2011: -$1,582,1082011Assets 2012: $7,194,566Liabilities 2012: $7,862,471Net Assets 2012: -$667,9052012Assets 2013: $7,089,139Liabilities 2013: $8,940,616Net Assets 2013: -$1,851,4772013Assets 2014: $8,659,992Liabilities 2014: $7,389,778Net Assets 2014: $1,270,2142014Assets 2015: $9,944,864Liabilities 2015: $6,441,742Net Assets 2015: $3,503,1222015Assets 2016: $11,813,323Liabilities 2016: $5,744,954Net Assets 2016: $6,068,3692016Assets 2017: $13,866,154Liabilities 2017: $6,503,596Net Assets 2017: $7,362,5582017Assets 2018: $13,973,089Liabilities 2018: $6,142,806Net Assets 2018: $7,830,2832018Assets 2019: $14,639,501Liabilities 2019: $6,608,331Net Assets 2019: $8,031,1702019Assets 2020: $13,878,579Liabilities 2020: $4,885,755Net Assets 2020: $8,992,8242020Assets 2021: $15,700,227Liabilities 2021: $5,313,283Net Assets 2021: $10,386,9442021Assets 2022: $18,246,475Liabilities 2022: $14,062,778Net Assets 2022: $4,183,6972022Assets 2023: $17,114,640Liabilities 2023: $9,583,398Net Assets 2023: $7,531,2422023Assets 2024: $16,590,596Liabilities 2024: $8,278,755Net Assets 2024: $8,311,8412024Assets 2025: $17,574,954Liabilities 2025: $9,813,992Net Assets 2025: $7,760,9622025

Highlighted filing

2014

Assets$8,659,992
Liabilities$7,389,778
Net Assets$1,270,214
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$15M$10M$5.0M$0-$5.0M-$10MExpenses 2011: $6,818,5122011Expenses 2012: $3,975,4492012Expenses 2013: $6,208,1052013Revenue 2014: $4,961,683Expenses 2014: $1,839,992Net Income 2014: $3,121,6912014Revenue 2015: $5,171,794Expenses 2015: $2,938,886Net Income 2015: $2,232,9082015Revenue 2016: $5,248,087Expenses 2016: $2,682,840Net Income 2016: $2,565,2472016Revenue 2017: $5,101,734Expenses 2017: $3,807,545Net Income 2017: $1,294,1892017Revenue 2018: $5,053,065Expenses 2018: $4,585,340Net Income 2018: $467,7252018Revenue 2019: $5,116,011Expenses 2019: $4,915,124Net Income 2019: $200,8872019Revenue 2020: $4,093,497Expenses 2020: $3,131,843Net Income 2020: $961,6542020Revenue 2021: $5,353,710Expenses 2021: $3,959,590Net Income 2021: $1,394,1202021Revenue 2022: $5,898,126Expenses 2022: $12,101,373Net Income 2022: -$6,203,2472022Revenue 2023: $6,392,295Expenses 2023: $3,044,750Net Income 2023: $3,347,5452023Revenue 2024: $6,149,657Expenses 2024: $5,369,058Net Income 2024: $780,5992024Revenue 2025: $5,749,778Expenses 2025: $6,413,192Net Income 2025: -$663,4142025

Highlighted filing

2014

Revenue$4,961,683
Expenses$1,839,992
Net Income$3,121,691
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Nov 5, 2014
Return Version
2013v3.0
Gross Receipts
$4,961,683
Mission and Program Overview

Mission

Black hawk county gaming association holds a gaming license and collects royalties from a casino operator for use of the license. All profits will be disbursed to governmental and/or 501(c)(3) organizations.

Black hawk county gaming association holds a gaming license and collects royalties from a riverboat casino operator for use of the license. All profits will be disbursed to governmental and/or 501(c)(3) organizations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,267,880$6,335,590▲ $67,710
Cash and Non-Interest-Bearing Accounts$682,334$2,192,096▲ $1,509,762
Accounts Receivable$108,310$116,570▲ $8,260
Land, Buildings, and Equipment, Net$26,415$15,736▼ $10,679
Prepaid Expenses and Deferred Charges$4,200$0▼ $4,200
Total Assets$7,089,139$8,659,992▲ $1,570,853
Liabilities
Grants Payable$8,940,616$7,389,778▼ $1,550,838
Total Liabilities$8,940,616$7,389,778▼ $1,550,838
Net Assets / Fund Balance
Unrestricted Net Assets$-1,851,477$1,270,214▲ $3,121,691
Total Net Assets Fund Balance$-1,851,477$1,270,214▲ $3,121,691
Total Liabilities and Net Assets / Fund Balance$7,089,139$8,659,992▲ $1,570,853

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,736$28,099$43,835
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth KnippExecutive DirectorFT$97,110$11,897$109,007

Board Members and Trustees

NameTitle
Tim HurleyPresident
Kathy FlynnVice President
Barbara BrownDirector
Beverly SmithDirector
Bill DotzlerDirector
Bryan BurtonDirector
Donald HothDirector
Frank DowieDirector
George ScullyDirector
Mark ThomeDirector
Noreen HermansenDirector
Rick LubbenDirector
Sharon JuonDirector
Shirley MernerDirector
Jeff PalmerSecretary
Ray BurfeindTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$66,377
Other Revenue
$4,895,306
Change in Net Assets
$3,121,691

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,961,683
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,961,683
Total Revenue per Form 990
$4,961,683
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,659,173
Salaries, Compensation, and Employee Benefits$112,907
Other Expenses$67,912
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,659,173--$1,659,173
Current Officers, Directors, Trustees, and Key Employees-$105,073-$105,073
Information Technology-$16,324-$16,324
Depreciation Depletion-$10,679-$10,679
Insurance-$9,626-$9,626
Fees for Services Accounting-$8,425-$8,425
Payroll Taxes-$7,834-$7,834
Occupancy-$6,462-$6,462
Advertising-$5,205-$5,205
Travel-$2,085-$2,085
Office Expenses-$2,066-$2,066
Other Expenses-$1,147-$1,147
Total Functional Expenses$1,659,173$180,819$0$1,839,992

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,839,992
Total Expenses per Audited Statements$1,839,992
Total Expenses per Form 990$1,839,992
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
42-6004333-StateUni Dome Score Board$493,838
42-6005327-CityFire Rescue Cardiac Monitoring Equipment$150,000
42-6005327-CityByrnes Tennis Headquarters New Facility$90,000
42-0865994-CityPublic Works Building$85,000
42-6005327-CityBuild Our Ballpark$72,000
42-1505470-501(c)(3)Sportsplex$71,845
16-1658584-StateBuilding Renovation$70,000
20-1825070-501(c)(4)Wrestling Mats$66,800
23-7416881-501(c)(3)Heating and Cooling Upgrades Grout and Snowden$58,990
42-6005328-StateMobile Data Computers$50,000
42-1049236-CityPark Equipment$50,000
27-3540176-StateNorth Butler Community Schools Sports Complex Improvements$50,000
42-6004779-CitySergeant Trail Culvert Replacement$45,500
42-6005112-CityKothe Library Capital Improvements$37,053
45-3282513-501(c)(3)New Training Facility$35,000
42-6005327-CityOperation Warm$28,750
42-0766745-501(c)(3)Donor Management System$26,215
42-6004605-CityFire Rescue Equipment$24,000
42-1477803-501(c)(3)Storage Facility$20,885
43-9623122-501(c)(3)Wapsipinicon Mill Phase Iii$20,000
42-1447541-501(c)(3)Hillside Welcome Garden$20,000
42-6005328-StateRescue/patrol Boat$16,399
42-6005328-StateGilbertville Depot Renovation$15,500
42-6004572-StateUnion Grove Cabin$15,000
42-1205092-CityKitchen Renovation$13,025
42-6006424-CityMobile Computers$12,575
42-0951695-501(c)(3)New Hampton Treasure Chest Facility Improvements$12,000
42-1444315-501(c)(3)Data System Upgrades$11,183
42-1303027-501(c)(3)Movie Equipment$10,332
42-6024866-CityPark Improvements$10,000
42-6005197-CityCarpeting$10,000
42-6004793-CityRivers Edge Faciltiy Equipment$10,000
42-6005327-CityPark to Park Project$7,100
42-1350378-501(c)(3)Hauling Trailer and Equipment$6,760
42-6004794-StateOff Road Gator Equipment$6,190
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
Audit committee
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
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

“The board shall ensure that the following steps toward public disclosure of black hawk county gaming association's financial status take place: 1. The audit committee shall review and approve the irs form 990 annual tax filing prior to submission. 2. Distribute, to the full board, a copy of the form 990 in advance of filing for review and consideration.”

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

“Every director and employee is required to annually execute a declaration disclosing any relationships or memberships which may present a potential conflict of interest, or an appearance of a conflict and shall indicate that he/she has read, understands and agrees to adhere to the conflict of interst of policy.”

Form 990, Part VI, Section B, Line 15

“The executive committee of the board of directors reviews comparable data for the iowa non-profit license holders. The executive committee recommends the salary to the full board with the action noted in the minutes. This is the process used for the executive director position, the sole employee of the organization.”

Form 990, Part VI, Section C, Line 19

“The bhcga operates under an open meeting policy, the public may attend any board meetings. All governing documents, conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

EIN
80-0103166
Phone
3192347741

Signing Officer

Name
Tim Hurley
Title
President
Phone
3192347741
Signed
2014-11-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tim Hurley
Formed
2003
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
16

Preparer

Preparer
Roger Neumann
Phone
3192359995
Supplemental Narrative

Additional Explanations

FORM 990, PART IX AND SCHEDULE I:

“There is a variance in grants on schedule i and grant expense list on part ix due to grants not included in schedule i because they are under the amount required, due to adjustment to grants committed and due to adjustments to amortize discount on the sportsplex grant.”

Financial Statement Notes

PART X, LINE 2:

“When tax returns are filed, it is highly certain that some positions taken would be sustained upon examination by the taxing authorities, while others are subject to uncertainty about the merits of the position taken or the amount of the position that would be ultimately sustained. The benefit of a tax position is recognized in the financial statements in the period during which, based on all available evidence, management believes it is more likely than not that the position will be sustained upon examination, including the resolution of appeals or litigation processes, if any. As of and for the years ended june 30, 2014 and 2013, the association had no uncertain tax positions required to be recorded as a liability. With few exceptions, the association is no longer subject to income tax examinations by the u.s. Federal, state or local tax authorities for years before 2010.”

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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/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt11DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantAmt0493838
IRS990/GrantsPayableGrp/BOYAmt08940616
IRS990/GrantsPayableGrp/EOYAmt07389778
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt01659173
IRS990/GrantsToDomesticOrgsGrp/TotalAmt01659173
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04961683
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt016324
IRS990/InformationTechnologyGrp/TotalAmt016324
IRS990/InsuranceGrp/ManagementAndGeneralAmt09626
IRS990/InsuranceGrp/TotalAmt09626
IRS990/InvestmentIncomeGrp/ExclusionAmt066377
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt066377
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt028099
IRS990/LandBldgEquipBasisNetGrp/BOYAmt026415
IRS990/LandBldgEquipBasisNetGrp/EOYAmt015736
IRS990/LandBldgEquipCostOrOtherBssAmt043835
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0BLACK HAWK COUNTY GAMING ASSOCIATION HOLDS A GAMING LICENSE AND COLLECTS ROYALTIES FROM A RIVERBOAT CASINO OPERATOR FOR USE OF THE LICENSE. ALL PROFITS WILL BE DISBURSED TO GOVERNMENTAL AND/OR 501(C)(3) ORGANIZATIONS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1851477
IRS990/NetAssetsOrFundBalancesEOYAmt01270214
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06462
IRS990/OccupancyGrp/TotalAmt06462
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02066
IRS990/OfficeExpensesGrp/TotalAmt02066
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CRIMINAL INVESTIGATION
IRS990/OtherExpensesGrp/Desc1PAYROLL EXPENSES
IRS990/OtherExpensesGrp/Desc2DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02951
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12942
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt21147
IRS990/OtherExpensesGrp/TotalAmt02951
IRS990/OtherExpensesGrp/TotalAmt12942
IRS990/OtherExpensesGrp/TotalAmt21147
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07834
IRS990/PayrollTaxesGrp/TotalAmt07834
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04200
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0TIM HURLEY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0CASH DONATION TO THE CITY OF WATERLOO FOR A CARDIAC MONITOR PROJECT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0150000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0150000
IRS990/ProgSrvcAccomActy3Grp/Desc0CASH DONATION TO THE CITY OF WATERLOO FOR BYRNES PARK TENNIS HEADQUARTERS FACILITY.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt090000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt090000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0925335
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt0925335
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt06044274
IRS990/PYInvestmentIncomeAmt092903
IRS990/PYOtherExpensesAmt057385
IRS990/PYOtherRevenueAmt04931630
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-1183572
IRS990/PYSalariesCompEmpBnftPaidAmt0106446
IRS990/PYTotalExpensesAmt06208105
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05024533
IRS990/ReconcilationRevenueExpnssAmt03121691
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt04895306
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt04895306
IRS990/SavingsAndTempCashInvstGrp/BOYAmt06267880
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06335590
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt015736
IRS990ScheduleD/EquipmentGrp/DepreciationAmt028099
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043835
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01839992
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04961683
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0WHEN TAX RETURNS ARE FILED, IT IS HIGHLY CERTAIN THAT SOME POSITIONS TAKEN WOULD BE SUSTAINED UPON EXAMINATION BY THE TAXING AUTHORITIES, WHILE OTHERS ARE SUBJECT TO UNCERTAINTY ABOUT THE MERITS OF THE POSITION TAKEN OR THE AMOUNT OF THE POSITION THAT WOULD BE ULTIMATELY SUSTAINED. THE BENEFIT OF A TAX POSITION IS RECOGNIZED IN THE FINANCIAL STATEMENTS IN THE PERIOD DURING WHICH, BASED ON ALL AVAILABLE EVIDENCE, MANAGEMENT BELIEVES IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION, INCLUDING THE RESOLUTION OF APPEALS OR LITIGATION PROCESSES, IF ANY. AS OF AND FOR THE YEARS ENDED JUNE 30, 2014 AND 2013, THE ASSOCIATION HAD NO UNCERTAIN TAX POSITIONS REQUIRED TO BE RECORDED AS A LIABILITY. WITH FEW EXCEPTIONS, THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2010.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt015736
IRS990ScheduleD/TotalExpensesPerForm990Amt01839992
IRS990ScheduleD/TotalRevenuePerForm990Amt04961683
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04961683
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01839992
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt072000
IRS990ScheduleI/RecipientTable/CashGrantAmt115000
IRS990ScheduleI/RecipientTable/CashGrantAmt215500
IRS990ScheduleI/RecipientTable/CashGrantAmt366800
IRS990ScheduleI/RecipientTable/CashGrantAmt424000
IRS990ScheduleI/RecipientTable/CashGrantAmt510332
IRS990ScheduleI/RecipientTable/CashGrantAmt620000
IRS990ScheduleI/RecipientTable/CashGrantAmt76760
IRS990ScheduleI/RecipientTable/CashGrantAmt850000
IRS990ScheduleI/RecipientTable/CashGrantAmt910000
IRS990ScheduleI/RecipientTable/CashGrantAmt10493838
IRS990ScheduleI/RecipientTable/CashGrantAmt1110000
IRS990ScheduleI/RecipientTable/CashGrantAmt1245500
IRS990ScheduleI/RecipientTable/CashGrantAmt1335000
IRS990ScheduleI/RecipientTable/CashGrantAmt1413025
IRS990ScheduleI/RecipientTable/CashGrantAmt156190
IRS990ScheduleI/RecipientTable/CashGrantAmt1620885
IRS990ScheduleI/RecipientTable/CashGrantAmt1710000
IRS990ScheduleI/RecipientTable/CashGrantAmt18150000
IRS990ScheduleI/RecipientTable/CashGrantAmt1950000
IRS990ScheduleI/RecipientTable/CashGrantAmt2016399
IRS990ScheduleI/RecipientTable/CashGrantAmt2158990
IRS990ScheduleI/RecipientTable/CashGrantAmt2212000
IRS990ScheduleI/RecipientTable/CashGrantAmt2312575
IRS990ScheduleI/RecipientTable/CashGrantAmt2411183
IRS990ScheduleI/RecipientTable/CashGrantAmt2520000
IRS990ScheduleI/RecipientTable/CashGrantAmt2626215
IRS990ScheduleI/RecipientTable/CashGrantAmt2737053
IRS990ScheduleI/RecipientTable/CashGrantAmt2850000
IRS990ScheduleI/RecipientTable/CashGrantAmt2970000
IRS990ScheduleI/RecipientTable/CashGrantAmt3090000
IRS990ScheduleI/RecipientTable/CashGrantAmt3185000
IRS990ScheduleI/RecipientTable/CashGrantAmt327100
IRS990ScheduleI/RecipientTable/CashGrantAmt3371845
IRS990ScheduleI/RecipientTable/CashGrantAmt3428750
IRS990ScheduleI/RecipientTable/IRCSectionDesc0CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc1STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc2STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc3501(C)(4)
IRS990ScheduleI/RecipientTable/IRCSectionDesc4CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc8STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc9CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc10STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc11CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc12CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc13501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc14CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc15STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc16501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc17CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc18CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc19CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc20STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc21501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc22501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc23CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc24501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc25501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc26501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc27CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc28STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc29STATE
IRS990ScheduleI/RecipientTable/IRCSectionDesc30CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc31CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc32CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc33501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc34CITY
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0BUILD OUR BALLPARK
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1UNION GROVE CABIN
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2GILBERTVILLE DEPOT RENOVATION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3WRESTLING MATS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4FIRE RESCUE EQUIPMENT

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,659,992
Liabilities
$7,389,778
Net assets
$1,270,214
Revenue
$4,961,683
Expenses
$1,839,992
Net income
$3,121,691
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$17.6$9.81$7.76$5.75$6.41$0.66
2024Detailed filing. Detailed filing data is available for this year.$16.6$8.28$8.31$6.15$5.37$0.78
2023Detailed filing. Detailed filing data is available for this year.$17.1$9.58$7.53$6.39$3.04$3.35
2022Detailed filing. Detailed filing data is available for this year.$18.2$14.1$4.18$5.90$12.1$6.20
2021Detailed filing. Detailed filing data is available for this year.$15.7$5.31$10.4$5.35$3.96$1.39
2020Detailed filing. Detailed filing data is available for this year.$13.9$4.89$8.99$4.09$3.13$0.96
2019Detailed filing. Detailed filing data is available for this year.$14.6$6.61$8.03$5.12$4.92$0.20
2018Detailed filing. Detailed filing data is available for this year.$14.0$6.14$7.83$5.05$4.59$0.47
2017Detailed filing. Detailed filing data is available for this year.$13.9$6.50$7.36$5.10$3.81$1.29
2016Detailed filing. Detailed filing data is available for this year.$11.8$5.74$6.07$5.25$2.68$2.57
2015Detailed filing. Detailed filing data is available for this year.$9.94$6.44$3.50$5.17$2.94$2.23
2014Detailed filing. Detailed filing data is available for this year.$8.66$7.39$1.27$4.96$1.84$3.12
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.09$8.94$1.85$6.21
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.19$7.86$0.67$3.98
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.48$8.06$1.58$6.82