2026-08-20T14:58:39-05:00 2026-06-30 471019942 CREATIVE PLANNING TAX LLC 100 E PARK AVE STE 300 WATERLOO IA 50703 990 2025-07-01 800103166 BLACK HAWK COUNTY GAMING ASSOCIATION BLAC 3194331153 114 E 4TH STREET 300 WATERLOO IA 50703 EMILY HANSON EXECUTIVE DIRECTOR 3194331153 2026-08-20 1 BRIAN ARONSON P01425251 3192346885 2026-08-12 2025 2025-03-06 01:10:19Z EMILY HANSON 114 E 4TH STREET 300 WATERLOO IA 50703 5707939 0 X HTTPS://WWW.BHCGA.ORG X 2003 IA FUND IMPORTANT CAPITAL PROJECTS AND MAKE CHARITABLE CONTRIBUTIONS THROUGH GRANT AWARDS. 13 13 3 14 0 0 0 0 0 0 610833 377721 5138945 5330218 5749778 5707939 6107979 4218126 0 0 198287 203609 0 0 0 106926 141377 6413192 4563112 -663414 1144827 17574954 17675790 9813992 8208908 7760962 9466882 HELPING THE CEDAR VALLEY PROSPER. 0 0 4218126 4218126 BLACK HAWK COUNTY GAMING ASSOCIATION (BHCGA) COLLECTS A FIXED PERCENTAGE OF THE CASINO'S REVENUE AND ALLOCATES THE PROCEEDS TO QUALIFIED NON-PROFIT ENTITIES AND GOVERNMENTS PRIMARILY WITHIN BLACK HAWK COUNTY AND SURROUNDING COUNTIES THROUGH A COMPETITIVE GRANT APPLICATION PROCESS. IN ACCORDANCE WITH THE STATE OF IOWA GAMBLING, GAMES AND SPORTS WAGERING REGULATION, BHCGA IS REQUIRED TO DISTRIBUTE A FIXED PERCENT OF THE CASINO'S ADJUSTED GROSS RECEIPTS FOR EDUCATIONAL, CIVIC, PUBLIC, CHARITABLE, PATRIOTIC, OR RELIGIOUS USES. DURING THE YEAR BHCGA APPROVED 34 GRANTS AND PROVIDED GRANTS TO 29 ORGANIZATIONS. 4218126 0 0 0 0 0 0 0 0 1 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 3 0 1 3 1 0 0 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X EMILY HANSON 3194331153 114 E 4TH STREET SUITE 300 WATERLOO IA 50703 MELANIE KNIPP PRESIDENT 2.00 X X 0 0 0 SELVEDINA SAMARDZIC VICE PRESIDENT 2.00 X X 0 0 0 JANE WHITTLESEY TREASURER 2.00 X X 0 0 0 JOHN HUFF SECRETARY 2.00 X X 0 0 0 STACEY BENTLEY TREASURER ELECT 2.00 X X 0 0 0 LEKEISHA VEASLEY DIRECTOR 1.00 X 0 0 0 RUSSELL BUCHANAN DIRECTOR 1.00 X 0 0 0 UMAR CHOHAN DIRECTOR 1.00 X 0 0 0 OKSANA GRYBOVYCH HAFERMANN DIRECTOR 1.00 X 0 0 0 CHIQUITA LOVELESS DIRECTOR 1.00 X 0 0 0 BRIAN SCHOON DIRECTOR 1.00 X 0 0 0 ERIC RITLAND DIRECTOR 1.00 X 0 0 0 MIKE TYER DIRECTOR 1.00 X 0 0 0 KINGSLEY BOTCHWAY DIRECTOR (END 9/25) 1.00 X 0 0 0 EMILY HANSON EXECUTIVE DIRECTOR 40.00 X 119486 0 10848 119486 0 10848 1 0 0 0 0 377721 377721 5330218 5330218 5707939 0 0 5707939 4218126 4218126 137254 137254 41915 41915 1978 1978 9168 9168 13294 13294 4578 4578 39144 39144 15000 15000 5995 5995 34305 34305 6112 6112 15553 15553 2437 2437 10125 10125 2850 2850 4383 4383 895 895 4563112 4218126 344986 0 14231649 11758213 109154 134390 28503 7125 24228 21378 3209923 5761809 17574954 17675790 9722844 8126967 91148 81941 9813992 8208908 X 7760962 9466882 7760962 9466882 17574954 17675790 1144827 561093 0 X 0 1 X 1 0 3118775 2000000 600699 39606 5679868 3000000 120955 2180 3118775 1.00000 1 0 28503 7125 21378 21378 RIGHT OF USE ASSET 81941 BENEFICIAL INTEREST IN ASSETS HELD AT COMMUNITY FOUNDATION 5679868 5761809 OPERATING LEASE LIABILITY 81941 81941 6269032 561093 561093 5707939 0 5707939 4563112 0 4563112 0 4563112 1 ALLEN MEMORIAL HOSPITAL CORPORATION 1825 LOGAN AVE WATERLOO IA 50703 420698265 501(C)(3) 100000 0 ALLEN CHILD PROTECTION CENTER EXPANSION CITY OF LA PORTE CITY 202 MAIN ST LA PORTE CITY IA 50651 426004863 GOVT 25000 0 $20,000 LIBRARY RENOVATION; $5,000 PUBLIC ART CITY OF SUMNER 105 EAST 12TH STREET SUMNER IA 50674 426005269 GOVT 50000 0 SUMNER TRAIL ENHANCEMENT PROJECT EXCEPTIONAL PERSONS INC (EPI) 760 ANSBOROUGH AVE WATERLOO IA 50701 420794846 501(C)(3) 50000 0 LOW INCOME HOUSING RENOVATION AIDING UNDERSERVED FRIENDS OF CMH 909 1ST STREET SUMNER IA 50674 421408693 501(C)(3) 10000 0 PATIENT MONITORING SYSTEM GLADBROOK-REINBECK PTO 300 CEDAR STREET REINBECK IA 50669 992467327 501(C)(3) 15000 0 GLADBROOK-REINBECK ELEM. PTO PLAYGROUND PROJECT HAWKEYE COMMUNITY COLLEGE FOUNDATION PO BOX 8015 WATERLOO IA 50704 426123782 501(C)(3) 1000000 0 HAWKEYE BUTLER HALL RENOVATION LINK CCD 803 W 5TH STREET WATERLOO IA 50702 455237223 501(C)(3) 50000 0 WALNUT NEIGHBORHOOD PLAYGROUND PARK CEDAR VALLEY YOUTH SPORTS ASSOCIATION (CVYSA) PO BOX 1765 WATERLOO IA 50704 883583583 501(C)(3) 10000 0 CVYSA PLAYGROUND CLARKSVILLE FOOD PANTRY INC 402 N MAIN ST CLARKSVILLE IA 50619 933509707 501(C)(3) 25000 0 RENOVATING FOR EFFICIENCY FRIENDS OF THE WATERLOO PUBLIC LIBRARY 415 COMMERCIAL ST WATERLOO IA 50701 421159798 501(C)(3) 50000 0 WATERLOO PUBLIC LIBRARY AUTOMATION MACHINES GROUT MUSEUM INC 503 SOUTH ST WATERLOO IA 50702 421333059 501(C)(3) 200000 0 CAPACITY BUILDING - DIRECTOR OF DEVELOPMENT HIGHLAND HISTORIC NEIGHBORHOOD ASSOCIATION 202 HIGHLAND BLVD WATERLOO IA 50703 421169507 501(C)(3) 10000 0 HIGHLAND HISTORIC NEIGHBORHOOD STREET LIGHT REPAIR JOYFUL NOISE DAYCARE 801 8TH ST GRUNDY CENTER IA 50638 204853966 501(C)(3) 20000 0 DAYCARE PLAYGROUND RESURFACING NORTH STAR COMMUNITY SERVICES INC 3420 UNIVERSITY AVE WATERLOO IA 50701 421038039 501(C)(3) 19474 0 PROVIDING ACCESSIBLE TRANSPORTATION PEOPLES COMMUNITY HEALTH CLINIC 905 FRANKLIN ST WATERLOO IA 50703 421058629 501(C)(3) 100000 0 CLINIC-DENTAL RENOVATION SUMNER DAYCARE AND LEARNING CENTER INC PO BOX 301 SUMNER IA 50674 872803740 501(C)(3) 25000 0 CHILDCARE PLAYGROUND: CLIMBING TO NEW HEIGHTS AMERICANS FOR INDEPENDENT LIVING 4020 UNIVERSITY AVE WATERLOO IA 50701 474503717 501(C)(3) 15000 0 HONOR & ACCESS: FACILITY UPGRADES AND RECOGNITION BOYS AND GIRLS CLUB OF THE CEDAR VALLEY 515 LIME ST WATERLOO IA 50703 426083723 501(C)(3) 100000 0 LIME ST CLUB RESTROOM MODERNIZATION PROJECT CEDAR VALLEY ARBORETUM & BOTANIC GARDENS 1927 E ORANGE RD WATERLOO IA 50701 421447541 501(C)(3) 20000 0 ILLUMINATE THE GARDENS CITY OF ELK RUN HEIGHTS 5042 LAFAYETTE RD ELK RUN HEIGHTS IA 50707 426024866 GOVT 35000 0 PICKLEBALL COURTS THE JOB FOUNDATION 4600 UNIVERSITY AVE STE 1 CEDAR FALLS IA 50613 203091308 501(C)(3) 20000 0 RENAME AND REBRAND THE JOB FOUNDATION IOWA LEGAL AID 607 SYCAMORE STREET SUITE 206 WATERLOO IA 50703 421079227 501(C)(3) 10568 0 TECHNOLOGY UPGRADES TO IMPROVE SERVICE DELIVERY WATERLOO DEVELOPMENT CORPORATION 360 WESTFIELD AVE STE 300 WATERLOO IA 50701 421505470 501(C)(3) 3428958 0 DOWNTOWN SIGNAGE/HARD COURT FACILITY/PROPERTY ACQUISITION/TERMINATED GRANTS WATERLOO HOUSING TRUST FUND 229 E PARK AVE WATERLOO IA 50703 461021281 501(C)(3) 300000 0 PROGRAM SUPPORT 25 0 PART I, LINE 2: ALL AMOUNTS AWARDED ARE APPROVED BY THE BOARD. ADMINISTRATIVE REPORTS ARE RECEIVED FROM THE GRANT RECIPIENTS UPON COMPLETION OF THE PROJECTS. FROM TIME TO TIME, PREVIOUSLY APPROVED GRANT COMMITMENTS MAY BE MODIFIED, CANCELED, TERMINATED, DECLINED BY THE RECIPIENT, OR OTHERWISE DETERMINED TO NO LONGER REPRESENT AN ENFORCEABLE OBLIGATION OF THE ASSOCIATION. WHEN A PREVIOUSLY RECOGNIZED GRANT COMMITMENT IS RELEASED FROM OBLIGATION, THE RELATED GRANTS PAYABLE IS REVERSED AND RECOGNIZED AS A REDUCTION OF GRANTS AWARDED EXPENSE IN THE PERIOD THE RELEASE OCCURS. TOTAL PER SCHEDULE I: $5,689,000 GRANTS LESS THAN $5,000: 17,200 TERMINATED GRANTS: WATERLOO DEV CORP (1,450,000) AMANI CENTER FOR PEACE & HEALING (37,500) CEDAR VALLEY ANGELS (574) PART IX, LINE 1: $4,218,126 GRANT EXPENSE REPORTED IN PART IX, LINE 1 INCLUDES THE REVERSAL OF CERTAIN GRANT COMMITMENTS RECOGNIZED IN PRIOR YEARS THAT WERE SUBSEQUENTLY MODIFIED, CANCELED, TERMINATED, DECLINED BY RECIPIENTS, OR OTHERWISE DETERMINED NOT TO REPRESENT ENFORCEABLE OBLIGATIONS. SUCH REVERSALS ARE RECORDED AS REDUCTIONS OF GRANT EXPENSE IN ACCORDANCE WITH THE ASSOCIATION'S ACCOUNTING POLICY. ACCORDINGLY, GRANT EXPENSE REPORTED IN PART IX MAY DIFFER FROM THE TOTAL GRANTS AND ASSISTANCE REPORTED ON SCHEDULE I. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCE COMMITTEE REVIEWS AND APPROVES FORM 990 AND A COPY IS PROVIDED TO THE FULL BOARD OF DIRECTORS FOR REVIEW AND CONSIDERATION PRIOR TO FILING WITH THE IRS. 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 INTEREST POLICY. "DECLARATION OF CONFLICT OF INTEREST" IS INCLUDED AS A STANDING LINE ITEM IN THE OPENING OF THE MEETING. IF CONFLICTS ARISE ON GRANT DECISIONS, THE PERSON WHO HAS THE CONFLICT IS ASKED TO NOT SPEAK OR VOTE ON THE GRANT/DISCUSSION TO AVOID INFLUENCE ON THE DECISION. IF THERE IS A CONCERN, IT IS REPORTED TO THE EXECUTIVE DIRECTOR AND/OR EXECUTIVE COMMITTEE TO BE ADDRESSED. 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 MEETING. ALL GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).