LG100A, Receipts and Expenses by Site

ALWAYS begin by completing the “1st 100A” form first. Information may only be entered in the green-shaded cells. Information in the white cells is automatically copied or calculated based on the entries in the green cells.

Informational Lines at Top of LG100A

Begin by completing the green-shaded cells at the top of the form.

• The organization information you enter will automatically be entered on all other forms.
• Enter only numbers in the “License #”, “Site permit #”, “Month reported”, and “Year reported” cells.
• Double-check the accuracy of the numbers entered. Inaccurate license numbers, site permit numbers, months, or years will cause your organization to not get credit, for having submitted your GCBREPORTS file.

Off-Site Activity

If you had off-site activity, complete a separate LG100A for that site. In the “Site name” cell enter “Off-site activity” and in the “Site permit #” cell, enter “999”.

If you had off-site activity at more than one site, combine all off-site income and expenditures onto a single LG100A with a site permit number of “999”.

No Active Sites

If your organization is no longer actively conducting gambling at any sites, but you have income or expenses to report, enter “No active sites” in the “Site name” cell and “998” in the “Site permit #” cell.

Discontinued Sites

If your organization’s premises permit for a site has been discontinued, do not file an LG100A for that site. Allocate any remaining expenses for that site to your currently active sites.

Lines 1 through 11

Enter the gross receipts (column A) and prizes paid (column B) for each form of lawful gambling conducted at that particular site. Column C, Net Receipts, is calculated automatically (gross receipts minus prizes paid).

Line 1 – Paper pull-tabs
Report the total gross receipts and prizes paid from paper pull-tab games as reported on the Schedule B2 (Dept. of Revenue form) for that site.

Line 2 – Electronic pull-tabs
Report the total gross receipts and prizes paid according to a month-end statement made available to your organization through your electronic pull-tab game distributor.

Line 3 – Non-linked bingo
Report the total gross receipts and prizes paid according to form LG911, Monthly Bingo Summary Worksheet.

Line 4 – Linked bingo
Report the total gross receipts and prizes paid according to a month-end statement made available to your organization by your linked bingo game provider.

Line 5 – Paddlewheel without a table
Report the total gross receipts and prizes paid from “paddlewheel without a table” games as reported on the Schedule B2 (Dept. of Revenue form) for that site. The paddlewheel used to conduct these games is typically about 18 inches in diameter and divided into 30 equal pie-shaped wedges.

Line 6 – Paddlewheel with a table
Report the total gross receipts and prizes paid from “paddlewheel with a table” games as reported on the Schedule B2 (Dept. of Revenue form) for that site. The large paddlewheel used to conduct these games is used in conjunction with a slotted table divided by different colors and numbers. Players place bets on which number or color the wheel will stop.

Line 7 – Raffles
Report the total gross receipts from each raffle completed during the month at that site. Raffle activity is reported on the LG100A for the site where the raffle drawing was conducted. The raffle gross receipts amounts should be taken from all forms LG820, Raffle Inventory and Sales Log. Report the actual cost to the organization of all prizes awarded for the completed raffles.

Line 8 – Tipboards
Report the total gross receipts and prizes paid from tipboard games as reported on the Schedule B2 (Dept. of Revenue form) for that site.

Line 9 – Sports tipboards
Report the total gross receipts and prizes paid from sports tipboards games as reported on the Schedule B2 (Dept. of Revenue form) for that site. Sports tipboards game part numbers, as listed on the distributor’s invoice and game flare, will begin with the letters “XB”. Sport tipboards should be reported on Schedule B2 when the game is complete. Sports tipboards games are complete when all prizes for the game have been awarded or seven days after the sporting event, whichever comes first.

Line 10 – Interest and other income
Report interest earned on your gambling savings and checking accounts in the month the interest is posted to your account. Also report other lawful gambling income, such as proceeds from advertising sales on bingo programs, in the month the income was received.

Line 11 – Totals
This line calculates the site’s total gross receipts, prizes, and net receipts amounts reported on lines 1 – 10.

NOTE: The LG100, Lawful Gambling Activity Summary, lists lawful gambling gross receipts, prizes, and net receipts for each activity in the same order using the same line numbers as these totals are reported on the Department of Revenue’s G1, Lawful Gambling Monthly Tax Return. All paddlewheel income is included on the same line on both the LG100 and the G1.

Accounting Basis

All allowable expenses and lawful purpose expenditures must be reported on a cash basis. The cash basis method of accounting means that expenses are recognized when they are paid (when the check is written or the when the electronic payment is made).

Lines 12 through 21

Enter the amount expended related to that site’s gambling activity for each allowable expense category.

Allocating expenses
Some expenses, such as rent, are site-specific. However, other expenses, such as the gambling manager’s bond and accounting fees, should be allocated among all sites. For example, if an organization has two sites with roughly equal receipts, and the monthly accounting fee was $500 per month, report $250 on each LG100A, line 15 (Accounting services), for that month. There are no specific rules for how to allocate expenses among multiple sites – only that the allocated amount must be a reasonable estimate of the percentage of the expense related to that site’s gambling activity.

Reimbursements
Reimbursements for disallowed expenditures that were reported as an allowable expense on lines 12 through 21 in previous months are entered as a negative amount on the LG100A in the month the reimbursement was made.

“Writing off” outstanding checks issued for allowable expenses
Occasionally your organization may issue a check that is not cashed by the payee. If a check is not cashed within six months of the issue date, it’s recommended that you assume the check will never be cashed. Use the following procedure to remove the check from your list of outstanding checks:

• On the GCBREPORTS file for the month you’re currently filing, do not include the check amount in the amount reported on LG100F, line 3.
• On the GCBREPORTS file for the month you’re currently filing, subtract the check amount from the LG100A allowable expense line (lines 12-21) that the expenditure was originally reported on.

Line 12 – Paper pull-tabs, bingo paper sheets, tipboards, paddletickets and raffle tickets
From your invoices for each site, enter the actual amount paid during the month for these items. Include the amount of state and local sales tax and freight charges listed on the invoices.

Distributor credit memos - If you received a credit from a distributor, include the amount (cost of game plus sales tax) as a negative amount on line 12.

To transfer unplayed (paper) games between sites

• On the LG100A for the site that had the game, enter a negative amount on line 12 for the cost of the game, and
• On the LG100A for the site to which the game was moved, enter a positive amount on line 12.

Lines 13 – 17

For each line, enter the site’s expenditures for each allowable expense category.

Line 18 – Rent paid to lessors for conducting lawful gambling
Use form LG216 to help accurately determine the rent amount to be paid. Report the rent amount paid during the month before any reduction for cash shortages.

Line 19 – Electronic pull-tab game fees
Include payments to a distributor for providing electronic pull-tabs to your organization.

Line 20 – Electronic linked bingo game provider fees
Include fees paid to a linked bingo game provider. Do not include prize contribution amounts on this line.

Line 21 – Other miscellaneous allowable expenses
Report all allowable expenses paid during the month that were not listed on lines 12 through 20. Examples include but are not limited to:

• purchases of permanent gambling equipment (such as a bingo ball selection device),
• advertising expenses,
• office supplies,
• costs of storing played pull-tab games, and
• mileage reimbursement for attend a Gambling Control Board-sponsored training session.

Line 22 – Cash short
Enter the total net cash shortage amount for all lawful gambling activity reported on lines 1 through 10. In the rare event that the organization was actually cash long for the month, enter the amount as a negative number on line 22.

Cash shortage amounts for each form of lawful gambling are calculated on the following forms:

• Paper pull-tabs - Schedule B2
• Electronic pull-tabs - LG861e*
• Non-linked bingo - LG911
• Linked bingo - LG861e*
• Paddlewheel - Schedule B2
• Raffles - LG820
• Tipboards - Schedule B2

*If your organization conducts electronic pull-tabs and electronic bingo on the same devices, the cash shortage amounts for these games will be combined.

Line 23 – Reimbursement for excess cash shortages
Bar-op sites: Enter any reduction in rent for cash shortages on line 23 in the month the rent check is written. Cash shortages for bar operations must be either deducted from the rent payment or reimbursed by the lessor by the 20th day of the following month.

Booth-op or owned sites: Complete the LG217, Worksheet CS - Cash Shortages, each month for each site. Cumulative total cash shortages start over at zero on July 1 of each year and end on June 30 of the following year. For each site, if the total cash shortages for the year exceed 0.3% of gross receipts, you must reimburse the gambling account from nongambling sources by July 20.

NOTE: Enter the reimbursement amount as a positive number on line 23 in the month the reimbursement was made. The number will automatically convert to a negative amount.

Line 24 – Total allowable expenses
This line is calculated automatically based on the amounts reported on lines 12 through 23.

Line 25 – Starting cash banks per site records
Starting cash banks are used to make change and to pay prizes awarded before there is sufficient income from the game(s) to cover those prizes. For line 25, add the following to the previous month’s line 25 amount:

• New starting cash banks - Example: In July, your organization had two pull-tab games in play at the site with a $500 starting cash bank for each game. In August, a third pull-tab game was added with another $500 starting cash bank. The amount reported on line 25 for July would be $1,000 and the amount on line 25 for August would be $1,500.
• Increases to existing starting cash banks - Example: In July, your organization had two pull-tab games in play at the site with a $300 starting cash bank for each game. In August, the starting cash bank for each game was increased to $500. The amount reported on line 25 for July would be $600 and the amount on line 25 for August would be $1,000.
• Subtract any decreases to the existing starting cash banks not related to negative net receipt games. - Example: In July, your organization had two pull-tab games in play at the site, each with a $500 starting cash bank. In August you decided to only have one game in play at the site and the $500 starting cash bank for the discontinued game was deposited into your gambling account. The amount reported on line 25 for July would be $1,000 and the amount on line 25 for August would be $500.

Line 26 – Unreimbursed starting cash banks
Occasionally a game will close with negative net receipts (the prizes paid out exceeded the game’s gross receipts). In these cases, the starting cash bank amount will be lower after the game closed than when the game was initially placed into play.

If at month end, the starting bank for one or more games with negative net receipts has not yet been reimbursed, enter the total unreimbursed amount on line 26 as a positive number.

Line 27 – Total starting cash banks
This line is calculated based on the amounts entered on lines 25 and 26. The amount on line 27 should equal the actual amount in the site’s cash drawers less the proceeds from the games in play that have not yet been taken from the site for deposit.

Line 28 – Ending inventory
To determine the ending inventory value to report on line 28, you must conduct a physical inventory after the close of gambling activity at month end, but prior to the start of gambling for the next month.
Enter the total value of the physical inventory for this site including the value of paper pull-tabs, bingo paper, raffle tickets, paddletickets, and tipboards unplayed or in play at month end.
Do not include sales tax or freight charges.

Line 29 – Net profit less state taxes on lawful gambling
This amount is automatically calculated and may be used as the basis for a required contribution of up to 10% to a fund administered by a local unit of government. The amount calculated on line 29 will not be accurate until AFTER the state gambling tax and regulatory fee amount(s) paid to the MN Department of Revenue have been reported on the LG100C, Lawful Purpose Expenditures form.
The line 29, net profit less state taxes, amount on each LG100A is calculated by:

1. dividing the site’s net receipts (LG100A, line 11c) by the organization’s total net receipts (LG100, line 11c),
2. multiplying the organization’s state taxes and regulatory fee total as reported on the LG100C by the percentage from step 1 above (Note that local or federal taxes, if applicable, are not included in the calculation for line 29.)
3. adding the site’s total allowable expenses (LG100A, line 24) to the amount from step 2 above, and
4. subtracting the amount from step 3 above from the site’s net receipts (LG100A, line 11c).

When finished with your first LG100A, click on “File”, then “Save”.

Additional Sites

If you have more than one site, click on the “2nd 100A” tab at the bottom of your screen and complete an LG100A for that site’s gambling activity. Follow the same procedures for completing the first LG100A. Repeat this same process for up to ten sites.

If you have more than ten sites, contact your Compliance Specialist. A special version of the GCBREPORTS file can be created to accommodate your needs.

Reminder – Discontinued Sites

Do not complete an LG100A for a site that did not have an active premises permit for that month. Expenditures related to an inactive site should be allocated among all active sites. If you didn’t have any sites with an active premises permit, enter all activity on one LG100A and enter “998” for the site number.