BLACK HAWK COUNTY GAMING ASSOCIATION (EIN 800103166) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2003

Legal Domicile

Principal Officer

EMILY HANSON

Phone

3194331153

Tax Period

2024-07-01 to 2025-06-30

BLACK HAWK COUNTY GAMING ASSOCIATION, founded in 2003, is a community nonprofit in the Community Improvement sector that reported $5.7M in total revenue in fiscal year 2024. Revenue decreased 7% compared to the prior year. Expenses of $6.4M exceeded revenue, resulting in a 12% operating deficit.

Mission

FUND IMPORTANT CAPITAL PROJECTS AND MAKE CHARITABLE CONTRIBUTIONS THROUGH GRANT AWARDS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $0

Investment Income $610,833

Other Revenue $5,138,945

TOTAL REVENUE $5,749,778

Expense Breakdown

Grants Paid $6,107,979

Salaries & Benefits $198,287

Fundraising Expenses $0

Program Expenses $6,107,979

Other Expenses $106,926

TOTAL EXPENSES $6,413,192

Year-over-Year Comparison

	2024	2023	Change
Revenue	$5,749,778	$6,149,657	-0.1%
Expenses	$6,413,192	$5,369,058	+0.2%
Net Income	$-663,414	$780,599	-1.8%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$109,934

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KINGSLEY BOTCHWAY	PRESIDENT	2.00	Officer Director	$0	$0	$0
MELANIE KNIPP	VICE PRESIDENT	2.00	Officer Director	$0	$0	$0
JANE WHITTLESEY	TREASURER	2.00	Officer Director	$0	$0	$0
SELVEDINA SAMARDZIC	SECRETARY	2.00	Officer Director	$0	$0	$0
ERIC RITLAND	AT-LARGE EXEC. MEMBER	2.00	Officer Director	$0	$0	$0
SCOTT BECKER	DIRECTOR	1.00	Director	$0	$0	$0
STACEY BENTLEY	DIRECTOR	1.00	Director	$0	$0	$0
RUSS BUCHANAN	DIRECTOR	1.00	Director	$0	$0	$0
LEKEISHA VEASLEY	DIRECTOR	1.00	Director	$0	$0	$0
JOHN HUFF	DIRECTOR	1.00	Director	$0	$0	$0
CHIQUITA LOVELESS	DIRECTOR	1.00	Director	$0	$0	$0
MIKE TYER	DIRECTOR	1.00	Director	$0	$0	$0
STACY VAN GORP	FORMER SECRETARY (THRU 9/24)	2.00	Officer Director	$0	$0	$0
SHAWN CHESTNUT	FORMER DIRECTOR (THRU 3/25)	1.00	Director	$0	$0	$0
EMILY HANSON	EXECUTIVE DIRECTOR	40.00	Officer	$100,023	$9,911	$109,934

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$5,749,778	$6,413,192	$17,574,954	$-663,414
2024	$6,149,657	$5,369,058	$16,590,596	$780,599
2023	$6,392,295	$3,044,750	$17,114,640	$3,347,545
2022	$5,898,126	$12,101,373	$18,246,475	$-6,203,247
2021	$5,353,710	$3,959,590	$15,700,227	$1,394,120
2020	$4,093,497	$3,131,843	$13,878,579	$961,654
2019	$5,116,011	$4,915,124	$14,639,501	$200,887

BLACK HAWK COUNTY GAMING ASSOCIATION