Civic Intelligence

Black Hawk County Gaming Association

990 • Fiscal year 2020 • EIN 80-0103166

Jul 01, 2019 to Jun 30, 2020 • Filed on Apr 21, 2021

425 Cedar Street No 300AWaterloo, IA 50702

(319) 234-7741

Siviq Scores

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

Liabilities / Assets

67th percentile

0.35x

Higher debt load relative to assets than 67% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Liabilities / Revenue

72nd percentile

1.19x

Higher debt load relative to revenue than 72% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Net Margin

68th percentile

23%

Higher net margin than 68% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Top Officer Pay

52nd percentile

$125,614

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 3.1% of source-year revenue.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2020

Asset Growth

14th percentile

-5.2%

Faster asset growth than 14% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Revenue Growth

16th percentile

-20%

Faster revenue growth than 16% of similar nonprofits.

2020 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2019 to 2020

Assets

Down

$13,878,579

Down $760,922 (-5.2%) from 2019

Net Assets

Up

$8,992,824

Up $961,654 (+12%) from 2019

Liabilities

Down

$4,885,755

Down $1,722,576 (-26%) from 2019

Revenue

Down

$4,093,497

Down $1,022,514 (-20%) from 2019

Expenses

Down

$3,131,843

Down $1,783,281 (-36%) from 2019

Net Income

Up

$961,654

Up $760,767 (+379%) from 2019

Historical Trend

Balance Sheet Trend

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

2020

Assets$13,878,579
Liabilities$4,885,755
Net Assets$8,992,824

Operations Trend

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

2020

Revenue$4,093,497
Expenses$3,131,843
Net Income$961,654
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
Apr 21, 2021
Return Version
2019v5.2
Gross Receipts
$4,093,497
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$14,134,556$12,672,963▼ $1,461,593
Cash and Non-Interest-Bearing Accounts$368,593$1,075,463▲ $706,870
Accounts Receivable$133,888$129,963▼ $3,925
Land, Buildings, and Equipment, Net$2,464$190▼ $2,274
Total Assets$14,639,501$13,878,579▼ $760,922
Liabilities
Grants Payable$6,608,331$4,885,755▼ $1,722,576
Total Liabilities$6,608,331$4,885,755▼ $1,722,576
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$8,031,170$8,992,824▲ $961,654
Total Net Assets Fund Balance$8,031,170$8,992,824▲ $961,654
Total Liabilities and Net Assets / Fund Balance$14,639,501$13,878,579▼ $760,922

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$190$38,626$38,816
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Elizabeth KnippExecutive DirectorFT$122,235$3,379$125,614

Board Members and Trustees

NameTitle
Betsy RatchfordPresident
Carolyn RaffertyVice President
Alice ShireyDirector
Ann LyonsDirector
Dave RichterDirector
Debra CorsonDirector
Eric JohnsonDirector
Geoff GrimesDirector
Jim SchaeferDirector
Kate WyattDirector
Keyah LevyDirector
Mark GallagherDirector
Paul LeeDirector
Scott BeckerSecretary (eff. Jan. 2020)
Sarah CraftSecretary (unitl Jan. 2020)
Dick McallisterTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$304,071
Other Revenue
$3,789,426
Change in Net Assets
$961,654

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,093,497
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,093,497
Total Revenue per Form 990
$4,093,497
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,846,531
Salaries, Compensation, and Employee Benefits$168,322
Other Expenses$116,990
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,846,531--$2,846,531
Current Officers, Directors, Trustees, and Key Employees-$131,544-$131,544
Information Technology-$34,923-$34,923
Other Salaries and Wages-$24,640-$24,640
Office Expenses-$24,472-$24,472
Payroll Taxes-$12,138-$12,138
Insurance-$10,207-$10,207
Fees for Services Accounting-$10,095-$10,095
Advertising-$9,251-$9,251
Occupancy-$6,674-$6,674
Other Expenses-$6,100-$6,100
Depreciation Depletion-$2,275-$2,275
Travel-$1,440-$1,440
Total Functional Expenses$2,846,531$285,312$0$3,131,843

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,131,843
Total Expenses per Audited Statements$3,131,843
Total Expenses per Form 990$3,131,843
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Habitat for HumanityWaterloo, IA501(c)(3)Walnut Neighborhood Revitalization$832,800
City of La Porte CityLa Porte City, IACityMain Street Redevelopment$750,000
City of Evansdale IowaEvansdale, IACityPark Improvements$150,000
Waterloo Leisure ServicesWaterloo, IACitySkatepark Project$150,000
Black Hawk County Conservation BoardWaterloo, IACountyBenton Co. Trail$89,000
Grout Museum IncWaterloo, IA501(c)(3)Planetarium$85,000
Afro American Community Broadcasting Inc (kbbg-fm 881)Waterloo, IA501(c)(3)Challenge Grant$75,000
Jesse Cosby Neighborhood Center IncWaterloo, IA501(c)(3)Nowoah Program$69,000
Build Our Ballpark IncWaterloo, IA501(c)(3)Hoing-ric Complex Improvements$65,000
Hudson Public LibraryHudson, IAPublic LibraryRenovation Project$65,000
Waterloo Development CorpWaterloo, IA501(c)(3)Downtown Revitalization$60,000
Cedar Valley Sports CommissionWaterloo, IA501(c)(4)Wresting Mats$55,277
Iowa Legal AidWaterloo, IA501(c)(3)Office in Elementary$50,000
Youth Art TeamWaterloo, IA501(c)(3)New Staffing$50,000
Cedar Valley Arboretum & Botanic GardensWaterloo, IA501(c)(3)25 Year Master Plan$35,000
IOWA JOBS FOR AMERICA'S GRADUATES (IJAG)Des Moines, IA501(c)(3)Operating Funds$30,000
Northeast Iowa Food BankWaterloo, IA501(c)(3)Refrigerated Van$30,000
The Husome Strong FoundationCedar Falls, IA501(c)(3)Adaptive Golf Program$23,500
City of GilbertvilleGilbertville, IACityVeterans Memorial$21,980
Big Brothers Big SistersWaterloo, IA501(c)(3)Beyond Schools$20,000
Trinity Preschool and ChildcareWaterloo, IA501(c)(3)Playground Tiles$20,000
Waterloo Housing Trust FundWaterloo, IA501(c)(3)Trust Fund Program$20,000
George Wyth State ParkWaterloo, IACityFloating Docks$18,000
City of DunkertonDunkerton, IACityNew Truck$11,700
Cedar Valley Bridges Out of PovertyWaterloo, IA501(c)(3)Poverty Workshop$10,000
Community Educational Outreach IncWaterloo, IA501(c)(3)Program Support for Non-profit$10,000
Cedar Valley MakersWaterloo, IA501(c)(3)Dust Collection$7,500
City of DunkertonDunkerton, IACitySafety Equipment$6,765
Hospitality House of the Cedar ValleyWaterloo, IA501(c)(3)Waterloo Warming Center$6,500
City of WaterlooWaterloo, IACityCommercial and Jefferson Streetscape Design$5,972
Neighborhood ServicesWaterloo, IA501(c)(3)Neighborhood Community Building Equipment$5,500
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 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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 11B

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. Bhcga will adopt utilizing a line item on each meeting's agenda, "declaration of conflicts of interest" to regulary address any conflicts.

Form 990, Part VI, Section B, Line 15A

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. Review and input of compensation are placed in the personnel file. This is the process used for the executive director position, the sole employed officer 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

Filer Name
Black Hawk County Gaming Association
EIN
80-0103166
Phone
3192347741
Address
425 CEDAR STREET NO 300A, WATERLOO, IA 50702

Signing Officer

Name
Betsy Ratchford
Title
President
Phone
3192347741
Signed
2021-04-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Betsy Ratchford
Formed
2003
Legal Domicile
Ia
Voting Board Members
15
Independent Board Members
15
Employees
2
Volunteers
15

Preparer

Firm
Rsm US Llp
Address
999 HOME PLAZA SUITE 300, WATERLOO, IA 50701
Preparer
Jim Moore
Phone
3192359995
Supplemental Narrative

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, 2020 and 2019, 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 2016.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY (EFF. JAN. 2020)
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY (UNITL JAN. 2020)
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt10TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt11VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt12PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt13DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt15DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt16DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02003
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt015
IRS990/GrantAmt0832800
IRS990/GrantsPayableGrp/BOYAmt06608331
IRS990/GrantsPayableGrp/EOYAmt04885755
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt02846531
IRS990/GrantsToDomesticOrgsGrp/TotalAmt02846531
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt04093497
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt015
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt034923
IRS990/InformationTechnologyGrp/TotalAmt034923
IRS990/InsuranceGrp/ManagementAndGeneralAmt010207
IRS990/InsuranceGrp/TotalAmt010207
IRS990/InvestmentIncomeGrp/ExclusionAmt0304071
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0304071
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt038626
IRS990/LandBldgEquipBasisNetGrp/BOYAmt02464
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0190
IRS990/LandBldgEquipCostOrOtherBssAmt038816
IRS990/LegalDomicileStateCd0IA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0HELPING THE CEDAR VALLEY PROSPER
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt08031170
IRS990/NetAssetsOrFundBalancesEOYAmt08992824
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt08031170
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt08992824
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt06674
IRS990/OccupancyGrp/TotalAmt06674
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt024472
IRS990/OfficeExpensesGrp/TotalAmt024472
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc1PAYROLL EXPENSES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt011553
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt16100
IRS990/OtherExpensesGrp/TotalAmt011553
IRS990/OtherExpensesGrp/TotalAmt16100
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt024640
IRS990/OtherSalariesAndWagesGrp/TotalAmt024640
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt012138
IRS990/PayrollTaxesGrp/TotalAmt012138
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0BETSY RATCHFORD
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0CASH DONATION TO LAPORTE CITY FOR MAIN STREET REDEVELOPMENT.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0750000
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0750000
IRS990/ProgSrvcAccomActy3Grp/Desc0CASH DONATION TO THE CITY OF EVANSDALE FOR PARK IMPROVEMENTS.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0150000
IRS990/ProgSrvcAccomActy3Grp/GrantAmt0150000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0CASH DONATIONS TO VARIOUS GOVERNMENTAL AND 501(C)(3) ORGANIZATIONS - SEE SCHEDULE I FOR DETAILS.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt01113731
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt01113731
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt04679646
IRS990/PYInvestmentIncomeAmt0301876
IRS990/PYOtherExpensesAmt079627
IRS990/PYOtherRevenueAmt04814135
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0200887
IRS990/PYSalariesCompEmpBnftPaidAmt0155851
IRS990/PYTotalExpensesAmt04915124
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05116011
IRS990/ReconcilationRevenueExpnssAmt0961654
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RoyaltiesRevenueGrp/ExclusionAmt03789426
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt03789426
IRS990/SavingsAndTempCashInvstGrp/BOYAmt014134556
IRS990/SavingsAndTempCashInvstGrp/EOYAmt012672963
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0190
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038626
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt038816
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03131843
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04093497
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, 2020 AND 2019, 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 2016.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0190
IRS990ScheduleD/TotalExpensesPerForm990Amt03131843
IRS990ScheduleD/TotalRevenuePerForm990Amt04093497
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04093497
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03131843
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt05500
IRS990ScheduleI/RecipientTable/CashGrantAmt15972
IRS990ScheduleI/RecipientTable/CashGrantAmt26500
IRS990ScheduleI/RecipientTable/CashGrantAmt36765
IRS990ScheduleI/RecipientTable/CashGrantAmt47500
IRS990ScheduleI/RecipientTable/CashGrantAmt510000
IRS990ScheduleI/RecipientTable/CashGrantAmt610000
IRS990ScheduleI/RecipientTable/CashGrantAmt711700
IRS990ScheduleI/RecipientTable/CashGrantAmt818000
IRS990ScheduleI/RecipientTable/CashGrantAmt920000
IRS990ScheduleI/RecipientTable/CashGrantAmt1020000
IRS990ScheduleI/RecipientTable/CashGrantAmt1120000
IRS990ScheduleI/RecipientTable/CashGrantAmt1221980
IRS990ScheduleI/RecipientTable/CashGrantAmt1323500
IRS990ScheduleI/RecipientTable/CashGrantAmt1430000
IRS990ScheduleI/RecipientTable/CashGrantAmt1530000
IRS990ScheduleI/RecipientTable/CashGrantAmt1635000
IRS990ScheduleI/RecipientTable/CashGrantAmt1750000
IRS990ScheduleI/RecipientTable/CashGrantAmt1850000
IRS990ScheduleI/RecipientTable/CashGrantAmt1955277
IRS990ScheduleI/RecipientTable/CashGrantAmt2060000
IRS990ScheduleI/RecipientTable/CashGrantAmt2165000
IRS990ScheduleI/RecipientTable/CashGrantAmt2265000
IRS990ScheduleI/RecipientTable/CashGrantAmt2369000
IRS990ScheduleI/RecipientTable/CashGrantAmt2475000
IRS990ScheduleI/RecipientTable/CashGrantAmt2585000
IRS990ScheduleI/RecipientTable/CashGrantAmt2689000
IRS990ScheduleI/RecipientTable/CashGrantAmt27150000
IRS990ScheduleI/RecipientTable/CashGrantAmt28150000
IRS990ScheduleI/RecipientTable/CashGrantAmt29750000
IRS990ScheduleI/RecipientTable/CashGrantAmt30832800
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc1CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc2501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc3CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc4501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc5501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc6501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc7CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc8CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc9501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc10501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc11501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc12CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc13501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc14501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc15501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc16501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc17501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc18501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc19501(C)(4)
IRS990ScheduleI/RecipientTable/IRCSectionDesc20501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc21501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc22PUBLIC LIBRARY
IRS990ScheduleI/RecipientTable/IRCSectionDesc23501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc24501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc25501(C)(3)
IRS990ScheduleI/RecipientTable/IRCSectionDesc26COUNTY
IRS990ScheduleI/RecipientTable/IRCSectionDesc27CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc28CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc29CITY
IRS990ScheduleI/RecipientTable/IRCSectionDesc30501(C)(3)
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0NEIGHBORHOOD COMMUNITY BUILDING EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1COMMERCIAL AND JEFFERSON STREETSCAPE DESIGN
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2WATERLOO WARMING CENTER
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3SAFETY EQUIPMENT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4DUST COLLECTION
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5POVERTY WORKSHOP
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt6PROGRAM SUPPORT FOR NON-PROFIT
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt7NEW TRUCK
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt8FLOATING DOCKS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt9TRUST FUND PROGRAM

Document Assets

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Filings

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