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CR 2003-156 Charitable Gambling Premises Permit Applications By The Rapberry Festival• October 15, 2003 Council Report 2003 -156 Staff recommends approval of the following motion: Move that the Hopkins City Council adopt Resolutions 2003 -94, approving a charitable gambling premises permit for the Raspberry Festival. Adoption of these resolutions will allow the Raspberry Festival to continue to run the existing charitable gambling activity at the existing location in the City of Hopkins. Overview The Raspberry Festival has requested a renewal of the gambling license and premises permits at Decoys, 1022 Mainstreet. Primary Issues to Consider • Does this organization meet the criteria of the City's gambling policy? Yes • Has the organization conducted its past gambling operations in accordance with state and local laws? Yes Supporting Documents CHARITABLE GAMBLING PREMISES PERMIT APPLICATIONS BY THE RASPBERRY FESTIVAL • Resolutions 2003 -93 • Legislative Policy 4 -A, Lawful Gambling • Financial Statement and Independent Auditor's Report, Years ending October 31, 2002 and 2001 • List of donations made by the Raspberry Festival • Gambling License Application available in the City Clerk's office Terry Obermaier, City Clerk Council Report 2003 -156 Page 2 Alternatives 1. Approve Resolutions 2003 -93, allowing the Raspberry Festival to continue the present gambling activities at the present location. 2. Do not approve the resolutions with the result that the Raspberry Festival will no longer have gambling in the City of Hopkins. 3. Continue the item for more information. Staff recommends alternative one. ATTEST: Terry Obermaier, City Clerk CITY OF HOPKINS HENNEPIN COUNTY, MINNESOTA RESOLUTION 2003 -93 RESOLUTION APPROVING A GAMBLING PREMISES LICENSE FOR THE RASPBERRY FESTIVAL AT DECOYS, 1022 MAINSTREET WHEREAS, the Raspberry Festival has been an integral part of the Hopkins Community, and WHEREAS, the Raspberry Festival has applied for a gambling license to conduct lawful gambling in 2004 and 2005, and WHEREAS, the Raspberry Festival has conducted gambling activities in accordance with state law and Hopkins City Policy, NOW, THEREFORE, be it hereby resolved that the City Council of the City of Hopkins, Minnesota, approves the Raspberry Festival's Premises Permit Renewal application for Decoys, 1022- Mainstreet, Hopkins. Adopted by the City Council of the City of Hopkins, Minnesota, this 21S day of October, 2003: Eugene J. Maxwell, Mayor LAWFUL GAMBLING 1. PURPOSE 1.01 The purpose of this policy is to establish rules and procedures for lawful gambling in the City of Hopkins. 2. REGULATIONS 2.01 Except as otherwise enumerated herein, the provisions of Minnesota Statute Chapter 349 relating to the definition of terms, licensing and restrictions of gambling are adopted and made a part of the statement of policy promulgated by the City of Hopkins as if set out in full 2.02 An applicant for a license shall be a registered Minnesota nonprofit corporation or an organization which is designated as exempt from the payment of income taxes by the Internal Revenue Code and has its principal or registered office, street address and zip code within the City of Hopkins. 2.03 The organization defined in Section 2.02 must be engaged in its primary activities for the benefit of the community within the City of Hopkins for at least five years on a perpetual, continuous, uninterrupted basis and have at least 30 active members as defined in Minnesota Statute Chapter 349. 2.04 Gambling allowed by the city shall be carried on only within premises owned, occupied or leased by the organization except such activities permissible under M.S. 349.166. 2.05 No application for a premises permit will be approved for any organization to conduct gambling on any premises other than the premises of an on -sale liquor licensee or the premises of a fraternal, veterans or other non - profit organization. In order for a fraternal, veterans, or other non - profit organization to conduct gambling on their premises, such premises must have been continuously owned and occupied for a period of at least five years. No application for premises permit shall be approved for any organization for a site established for the primary purpose of conducting gambling. This section shall not apply to any organization which is exempt from the requirement for a gambling license according to M.S. 349.166. 2.06 A permit or license to conduct bingo will only be approved for an organization that is licensed pursuant to Minnesota Statute, section 349.16, and that conducts gambling on premises that it owns and operates. 2.07 Only one organization, as defined in Section 2.02, may conduct gambling within a single owned, occupied or leased premise. Legislative Policy Manual -- Chapter 4 -A 1 • • 2.08 The operation of gambling devices and the conduct of bingo and raffles licensed or approved pursuant to the authority granted to the City of Hopkins shall be carried on under the supervision of a gambling manager designated by the organization. The gambling manager shall be responsible for the operation of the gambling activity and the receipts and profits generated from the operation. 2.09 The gambling manager shall be an active member of the organization issued the license and shall qualify under state law. 2.10 Organizations seeking approval for a premises permit, that are not currently conducting gambling in the City, must provide the City, in addition to the application forms, a copy of the notice sent to the general membership announcing the meeting to authorize gambling activities, and a copy of the minutes of a general membership meeting, where a quorum was present, wherein the organization approved a motion authorizing the gambling activities. 2.11 Participants in raffles, paddlewheels, pull tabs and tip boards shall be restricted to individuals who have attained the legal drinking age. This restriction only applies to premises where liquor, wine, beer or 3.2 beer is served. Where intoxicating beverages are not served the age shall be eighteen. 2.12 Organizations wishing to renew a gambling license must provide the City with a financial audit of its lawful gambling activities and funds for the previous two years. The audit(s) must be performed by an independent accountant licensed by the state of Minnesota. 2.13 In addition, such organizations must provide the City with information on all expenditures of lawful gambling funds during the previous two years. Such information must include at a minimum the name of the recipient, the amount of the expenditure or contribution, and a brief description of how the expenditure or contribution meets the definition of "lawful purposes" as defined in M.S. 349.12. The City reserves the right to require additional documentation from licensed organizations, or organizations seeking licenses, as it deems necessary. 2.14 A fee of $100.00 shall be charged to all organizations submitting a Premises Permit Application or Applications for approval by the City. 2.15 The City shall receive 10% of net profits from organizations conducting gambling in leased premises. Legislative Policy Manual -- Chapter 4 -A Established 11/19/85 by Resolution 85 -3218 Revised 10/5/1993 Revised 4/19/94 Revised 12/16/97 Revised 8/19/2003 City of Hopkins LAWFUL GAMBLING FUND OF HOPKINS RASPBERRY FESTIVAL ASSOCIATION, INC. (LICENSE #02297) (MN ID# 3815795) STATEMENT OF ASSETS, LIABILITIES AND PROFIT CARRYOVER REGULATORY BASIS OCTOBER 31, 2002 AND 2001 ASSETS CASH Gambling Bank Accounts: Interest Bearing $ 91,534 $ 46,147 Cash - Games In Play 4,877 318 Starting Game Banks 10,000 8,800 Total Cash $ 106,411 $ 55,265 INVENTORIES $ 4,069 $ 2,099 Total Current Assets LIABILITIES ACCOUNTS PAYABLE State Combined Receipts and 10% Tax $ 21,844 $ 9,931 Vendors Payable 7,379 4,187 Total Accounts Payable 29,223 14,118 Unearned Revenues - Games In Play 4,877 318 Total Current Liabilities $ 34,100 $ 14,436 COMMITMENTS AND CONTINGENCIES • FUND BALANCE FUND BALANCE Profit Carry-Over $ 76,380 $ 42,928 Total Liabilities and Fund Balance $ 110,480 $ 57,364 See accompanying Notes to Financial Statements. (2) 2002 2001 $ 110,480 $ 57,364 LAWFUL GAMBLING FUND OF HOPKINS RASPBERRY FESTIVAL ASSOCIATION, INC. (LICENSE # 02297) (MN ID# 3815795) STATEMENT OF REVENUES, EXPENSES AND CHANGES IN PROFIT CARRY -OVER REGULATORY BASIS FOR THE YEARS ENDED OCTOBER 31, 2002 AND 2001 2002 2001 AMOUNT PERCENTAGE AMOUNT PERCENTAGE REVENUES Pull -Tab Receipts $ 4,065,643 100.0% $ 2,592,587 100.0% Raffle Receipts 0 0.0% 0 0.0% Paddle Wheel Receipts 0 0.0% 0 0.0% Interest Income 349 0.0% 419 0.0% Revenues Collected $ 4,065,992 100.0% $ 2.593.006 100.0% COST OF REVENUES Pull -Tab Prizes $ 3,362,417 82.7% $ 2,128,495 82.1% Paddle Wheel and Raffle Prizes 0 0.0% 0 0.0% Cost of Revenues $ 3,362,417 82.7% $ 2,128,495 82.1% GROSS PROFIT $ 703,575 17.3% $ 464,511 17.9% ALLOWABLE EXPENSES $ 331,979 8.2% $ 270.631 10.4% REVENUES IN EXCESS OF ALLOWABLE EXPENSES $ 371,596 9.1% $ 193,880 7.5% LAWFUL PURPOSE EXPENDITURES Gambling Taxes: Combined Receipts and Other Tax $ 171,666 4.2% $ 90,523 3.5% State Ideal Gambling Taxes 82,389 2.0% 49,155 1.9% Ideal Tax Refund (10,181 -0.3% (8.0911 -0.3% Total Gambling Taxes $ 243,874 5.9% $ 131,587 5.1% Audit Fees 4,000 0.1% 1,500 0.1% Programs Expenditures 90,270 2.3% 69,441 2.6% Board Approved 0 0.0% 0 0.0% Total Lawful Purpose Expenditures $ 338,144 8.3% $ 202,528 7.8% REVENUES IN EXCESS OF EXPENSES BEFORE INCOME TAX $ 33,452 0.8% $ (8,648) -0.3% INCOME TAX PAID Federal $ 0 0.0% $ 0 0.0% State 0 0.0% 0 0.0% Total Income Taxes $ 0 0.0% $ 0 0.0% REVENUES IN EXCESS OF EXPENSES $ 33,452 0.8% $ (8,648) -0.3% PROFIT CARRY -OVER - Beginning of Year $ 42,928 $ 51,576 ADJUSTMENTS PROFIT CARRY -OVER - END OF YEAR $ 76,380 $ 42,928 See accompanying Notes to Financial Statements. (3) • Contribution Report HOPKINS RASPBERRY FESTIVAL For All Sites From 11/1/2001 to 10/31/2003 O • ate Check Written Number Payee For 11/5/2001 5046 2/28/2002 UNSOLD 6/11/2002 5202 7/2/2002 5223 10/14/2002 5306 11/1/2002 5323 11/12/2002 5330 12/1/2002 5356 1/14/2003 5405 2/28/2003 UNSOLD 4/17/2003 5481 For 10 12/14/2001 5068 For 5 8/20/2003 5610 WI For A - 1 1/12/2001 5048 1/14/2002 5091 3/11/2002 5129 4/22/2002 5159 5/23/2002 5176 6/19/2002 5211 7/19/2002 7/25/2002 8/27/2002 9/9/2002 10/14/2002 11/4/2002 11/12/2002 11/12/2002 12/1 /2002 2/10/2003 3/12/2003 4/15/2003 5/28/2003 6/30/2003 7/7/2003 7/9/2003 7/17/2003 5236 5239 5263 5280 5305 5325 5331 5332 5357 5423 5452 5479 5522 5554 5565 5575 5576 For A - 12 4/23/2002 5162 5/29/2002 5185 University of Minnesota -Mank Tax Credit/Refund from Form Grafe Auctions Citizens Independent Bank St. Louis Parktacular Spencer Smith St.Louis Parktacular Hamline University John Hamer Tax Credit/Refund from Form St.Louis Parktacular Total of Citizens Independent Bank Total of 10 U.W. -Stout Total of 5 Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Winona State University Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Hopkins Raspberry Festiva Multiple Sclerosis Soc. Hopkins Raspberry Festiva Total of A -1 Deanna Anderson Deanna Anderson A A A A A A A Donation to Festiva A Donation to Festiva A Donation to Festiva A Donation to Festiva A Donation to Festiva A Donation to Festiva A Description Melissa Specken 00655855 25 2 -way radios for use during festival eve Savings Bonds for 2002 Junior Royalty Donation to Festival Org. Donation to Festival Org. Sr.King Award Donation to Festival Org. Savings Bonds for 2000 Junior Royalty Schol. J.Larson Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Org. Donation to Festiva Annual Audit Annual Audit Org. Org. Org. Org. Org. Org. Org. Page 1 Total 2500.00 - 10180.71 2370.50 200.00 5000.00 100.00 5000.00 2500.00 500.00 - 16047.37 3000.00 - 5057.58 200.00 200.00 2000.00 2000.00 6000.00 1000.00 6000.00 5000.00 3000.00 20000.00 10000.00 3000.00 15000.00 6000.00 5000.00 3000.00 5000.00 25000.00 2000.00 3000,00 2500.00 10000.00 5000.00 10000.00 25000.00 100.00 5000.00 175600.00 3000.00 1000.00 Minnesota Gambler Contribution Report Page 2 HOPKINS RASPBERRY FESTIVAL For All Sites From 11/1/2001 to 10/31/2003 ate Check Written Number Payee Description Total 4/17/2003 5480 Depot Coffee House 500.00 4/18/2003 5487 Deanna Anderson Annual Audit 3000.00 4/24/2003 5502 Dept. of Revenue 1111.00 Total of A -12 8611.00 For A -2 1/14/2003 5404 Lorraine Beversdorf Sr.Queen Award 500.00 Total of A -2 500.00 For A -4 6/14/2003 5541 Hopkins Area Little League 1000.00 Total of A -4 1000.00 For A -5 2/11/2003 5424 University of Minnesota Brittany Balder Scholarship 2000.00 8/20/2003 5611 Normandale Community College Schol. J.Enzenauer 2000.00 Total of A -5 4000.00 For A -8 4/24/2003 5501 I.R.S. 990T 1779.00 6/11/2003 5540 I.R.S. 990T 4300.00 Total of A-8 6079.00 Total of Organization 192932.42 Minnesota Gambler