Common Errors

  1. Round Off Amounts:

    It is necessary that all amounts on the report and acccompanying schedules be rounded to the nearest dollar. Do not include cents.

  2. Part I:

    This part needs to be completed in full and the columns cross-balanced to check arithmetic. Additionally, total attendance, number of sessions held, number of individual pull-tabs sold and number of EVB machines need to be complete. (Do not count a raffle held in conjunction with a bingo game as a separate session.)

  3. Bingo (Line2):

    Report the proceeds and payouts of all bingo games, including horses, any extra games, winner take all, progressive and any money jars.

  4. Other Receipts (Line 7):

    Other receipts include, but are not limited to, marker/dauber sales, interest earned, donations from players, NSF check redeposits, gains from invested funds, and overages. (Does not include any refunds, which are credited to thier respective lines.) Net overages and shortages, report one or the other, overages on line 7 and shortages on Line 12, do not report both. (Attach Schedule.)

  5. Part II (Gaming Expenses Only):

    The only expenses to be deducted in this part are those expenses directly associated with the conduct of charitable gaming and paid by checks drawn on the separate charitable gaming account, not the General Fund.

  6. Gaming Supplies (Line 9)

    Report only those supplies purchased from a licensed distributor, including the fee charged for hand held devices or fixed base units. Do not report merchandise purchased for prize payouts on pull-tabs. These amounts are reported in Part IV and Line 4B.

  7. Building Cost or Rental (Line 10):

    This is for rent paid to a non-commercial or commercial hall. Not for reporting rent on a building owned by your own organization.

  8. Paid Bingo Workers (line 14):

    The attached schedule must reflect the number of sessions worked, gross pay and taxes withheld on each individual worker and employer taxes. For sessions where workers consume meals at the hall, during the session, you must submit the date of the session, number of workers and amount of meals purchased.

  9. Legal and Accounting Fees (Line 16)

    Report only those fees related to gaming. All other legal and accounting fees for the organization will be reported on Schedule A.

  10. Regulatory Fees and Fines (Line 18):

    Report the payment of your state gaming license fee, any local government gaming fee, modification fees and any fines or penalties that are paid related to the conducting of charitable games.

  11. Other (Line 20:

    (Gaming Related Only) Including, but not limited to, advertising, purchase of raffle tickets to hold a raffle, any fees charged for accepting credit cards, loss of invested funds, postage, pull tab Federal Tax. NSF checks, bingo related conferences, etc. Not for shortages, progressive payout, cash banks replenished, NSF check fees, refunds or prizes awarded. (Attach schedule)

  12. Line 23:

    Make sure the amount reported on this line is the same as the amount reported on Line 28 of the previous quarter's report.

  13. Line 25:

    Including but not limited to, the one time progressive deposit and the refund of the progressive deposit, loans from your general fund and pay back of loans, donations received from another licensed organization, any donations your organization makes to another licensed organization, theft of funds, and rounding. Not for shortages, cash banks replenished, progressive payout, annual suppers, refunds, which are credited to their respective lines, or prizes awarded. (Attach schedule.)

  14. Part IV:

    Report merchandise that is purchased for prizes, including, but not limited to, prizes purchased in conjunction with a deal of pull-tabs.

  15. Part V:

    The amount reported should be the reconciled balance per your checkbook as of the end of the quarter. All gaming accounts, including money markets and certificate of deposits, etc.

  16. Cash On Hand:

    This amount is the total of all cash on hand, including, but not limited to, any money jars or pickle jars. Withdrawals from the gaming account to establish "cash banks" should never be deducted on the report. Likewise, redeposits of cash withdrawals should not be included in Part I.

    The total amount reported in Part V should balance with the amount reported on Line 28. These two amounts should be the same unless you have purchased merchandise to be awarded as prizes and carry those prizes over to the next quarter. If you have prizes carried over from prior quarter, then the combined total of Part IV and V should balance to Line 28.

  17. Schedule A:

    This schedule is to be used to report the donations devoted to one or more of the five uses allowed by law. Only one code allowed per check:

    1. Education
    2. Charitable
    3. Religious
    4. Patriotic
    5. Other Public Spirited

    This schedule is not to be used for expenses related to the conducting of gaming. All donations are to be by check drawn on the charitable gaming account. Installation dinners or annual suppers can be included here.

  18. Schedule B:

    This schedule is for reporting merchandise valued at $100 or more that is donated to your organization to be awarded as prizes for a raffle. However, if your organization receives donated merchandise to be given away as a raffle prize and which is held in conjunction with your bingo session, then the value of that merchandise will be noted on Schedule B regardless of its value.