Illinois Gaming Board
Document Upload System

What files are accepted?

Agreements

If you enter into any of the following types of agreements you will need to upload a PDF copy of that agreement. Include the fully signed and executed agreement including all schedules and exhibits in ONE PDF, unless your file size exceeds 10 MB, then use Part _ of _ to indicate the uploading of multiple files.
Note that if dates requested for any of the agreement types listed below are unknown, please provide an estimate of those dates upon upload.

Asset Purchase Agreements

You purchase assets, including use agreements, of another entity. Provide the name(s) of the third parties involved in the purchase, signature date and effective date upon upload. Note: This this does not include individual agreements with Sales Agents/Brokers entered into for the purpose of procuring use agreements.

Asset Sales Agreements

You sell your assets, including use agreements, to another entity. Provide the name(s) of the third parties involved in the sale, signature date and effective date upon upload. Note: This this does not include individual agreements with Sales Agents/Brokers entered into for the purpose of procuring use agreements.

Financing Loan Agreements

Upload a copy of all loan or financing agreements to which you are a party. Provide the name(s) of the third parties involved in the loan or financing agreements, signature date and effective date upon upload.

Lease Agreements

Upload a copy of all lease agreements to which you are a party. Provide the name(s) of the third parties involved in the lease, signature date and effective date upon upload.

Revenue Sharing Agreements

You agree with another entity to share in the net terminal income earned from a location or a group of locations. Provide the name(s) of the third parties involved in the agreement, signature date and effective date upon upload.

Sales Agent/Broker Agreements

Upload a copy of contracts you have entered into with any Sales Agent/Broker for the purpose of procuring use agreements. Note: Please DO NOT upload the amendment to Exhibit 8D of the Terminal Operator Application, the IGB Request to Release Information or other related documents. These documents are required to be sent separately to the Licensing Division. Please note that if you upload the application, release document or any additional documents here, these will not be considered valid submissions for licensing purposes.

Third Party Vendor Agreements

Agreements with third party vendors utilized to perform services at terminal operators and establishments with which they are affiliated. Services include VGT cash drops, cash fills for ATM/redemption devices, VGT maintenance, equipment moves, cash management services, armored car services, turnkey or back office services or any other terminal operator related duties. Provide the name(s) of the third parties involved in the vendor agreement, signature date and effective date upon upload.

Use Agreements

Executed use agreements are required to be uploaded by the Terminal Operator. You will need to provide the establishment license number, signature date, effective date, and expiration date upon upload. The same requirements apply to purchased use agreements, even if the use agreement executed by the previous Terminal Operator is still in effect.
Note: If the establishment in question is not listed, you will need to contact a Gaming Agent in order to link that establishment to your account. You will need to provide the license number and will be provided with IGB contact information.

Financial Information

Financial Statements

Provide a copy of the financial statements (including a Balance Sheet, Income Statement, Statement of Owner's Equity, and Statement of Cash Flows) at the highest level available, i.e. audited, reviewed, or compiled for the Licensee. If the financial statements are consolidated financial statements, in addition, provide separate financial statements for the Licensee only, for each year included in the audit, review or compilation.
Terminal operators are required to submit financial statements to support each quarterly analysis template. The quarterly financial statements should report the balances and activities for the current quarter and also report year to date activities through the current quarter.
If a Licensee has Business Entity PSICs, provide a copy of the financial statements (including a Balance Sheet, Income Statement, Statement of Owner's Equity, and Statement of Cash Flows) at the highest level available, i.e. audited, reviewed, or compiled for each Business Entity PSIC.
Note: If a Business Entity's only connection to the Licensee is due to their having a Revenue Share agreement with the Licensee, Financial Statements are not required for such a Business Entity. All other requirements still apply.
You will be required to provide the name of the entity referenced by the report upon upload. The entity name may be abbreviated; however, please consistently input the same entity naming convention in either full or abbreviated format. Financial Statements are to be uploaded as PDF documents. Include all statements in a single PDF file. When submitting corrections, upload all statements, rather than just the corrected one.

Net Worth Statements

A Net Worth Summary and Schedules Template should be prepared and submitted for each PSIC of the licensee. Net Worth information for each PSIC is generally required on a calendar year basis. However, if the PSIC is providing funding to the Licensee via contributions or other forms of financing, a more recent Net Worth statement is required. Please refer to the Period of Submission Reference Chart included with your renewal materials for specific date requirements.
Note:
You will be required to provide the first and last name for the person referenced by the report and the period ending date to reflect the "as of" date for the reported information, upon upload. The template is to be uploaded as an Excel document.

Net Worth Supporting Documentation

Per the Net Worth Statement instructions, you may be required to submit supporting documentation. If this applies, you will be required to provide the first and last name for the person referenced by the supporting documentation upon upload. The supporting documentation can be uploaded as a PDF or an Excel document.

Operating Cash Flow Projections

If you have not reported 12 months of video gaming revenue, you are required to provide cash flow projections, showing expected revenues and expenses for the next 12 months with an explanation or support for amounts included in the projections. Use the Cash Flow Projections Template provided by IGB.
You will be required to provide the name of the Licensee upon upload. The template is to be uploaded as an Excel document.

Summary of Document Submissions Checklist

Use the checklist provided. The checklist is to be uploaded as an Excel document.

Terminal Operator Quarterly Analysis

Use your existing template. New Terminal Operators should use the template provided by IGB.
Quarterly analysis reports for licensed Terminal Operators for quarter 1, 2 and 3 are required to be submitted to the IGB no later than 30 days after the quarter end. Quarter 4 reports are due no later than three months after the fiscal year end of the Licensee. You will need to indicate the quarter ending date upon upload. The template is to be uploaded as an Excel document.

Terminal Operator Vendor Year to Date Payment List

Payment Listing of all disbursements, excluding payroll but including contract labor and commissions. Each payment listing submitted should be year to date and is required to be submitted in connection with each quarterly analysis template. You will need to indicate the quarter ending date upon upload.
The Terminal Operator Vendor Year to Date Payment List is to be uploaded as an Excel document.

Tax Information

Licensees, all PSICs, and Business Entities of Licensees are required to submit the following tax information. Please refer to the Period of Submission Reference Chart included with your renewal materials, for the years or periods of each form that you are required to obtain and submit. All tax files are to be uploaded as PDF documents.

IRS Transcripts

Provide current IRS Transcripts for:
  1. the Licensee's and each applicable Business Entity's tax returns (1120, 1065 etc.) for 3 years,
  2. the Licensee's and each applicable Business Entity's form 940 (if applicable), and
  3. the Licensee's and each applicable Business Entity's forms 941 (if applicable), and
  4. each PSIC's tax returns (1040) for 3 years.
To obtain the correct type of IRS transcript for form 1065, and the 1120 form series, check box 6c to obtain a "Record of Account" transcript. For payroll tax forms 940, 941, or tax return form 1040, check box 6b on form 4506-T to obtain an "Account" transcript.
When uploading transcripts for multiple years, include all years in a single PDF document per person and/or entity. Use the oldest transcript period end date as the "Date From" and the most recent transcript period end date as the "Date To." When uploading for an Entity, all IRS transcripts regardless of form number (ie. 1120, 940 and 941) should be included in ONE pdf.

Tax Affidavits

Provide an Individual Tax Affidavit or Business Tax Affidavit certifying the Licensee, PSIC, or Business Entity is either in compliance with required filings and payment(s) of all applicable Federal and State taxes including the State of Illinois, or not required to file and pay any federal or state taxes including to the State of Illinois.

Tax Returns

Copies of your entity's and your personal Federal and State income tax returns (including amendments and requests for extensions) are required to be provided.
When uploading tax returns, include Federal and State returns in a single PDF document per person and/or entity.
If you filed amended returns for your entity or personal returns for prior years but have not previously provided them to the IGB, they will be required as well. Your IRS account transcripts for your entity or personal returns will reflect such amendments.
If you previously provided copies of extensions for either your entity or personal tax returns that were due with the prior year's renewal materials, you must now submit copies of the filed Federal and State tax returns (including any amendments as applicable).

Other

Audit Requests

The Gaming Audit Unit (GAU) periodically requests documents from licensees relating to audits being conducted. Licensees will select the project name provided from the drop down menu selections.

Debt Covenant Document

For each loan that the Licensee has, provide an affirmative statement from each lending institution that the Licensee is in compliance with the applicable debt covenants as of the quarter end that coincides with the latest quarterly financial statements that are required to be submitted as identified in the Period of Submission Reference Chart included with your renewal materials.
If the entity is not in compliance with its debt covenants, please provide copies of applicable waivers issued, along with a detailed explanation of how the entity plans to come into compliance, and evidence that the entity's creditors are in agreement with the plan.
Files are to be uploaded as PDF documents. Provide the name of the lending institution, signature date (letter date) and effective date (period or year-end date) upon upload.

Institutional Investor Schedule 13G

The Licensee should submit all United States S.E.C. Schedule 13Gs filed for the most recent calendar year end, or the equivalent foreign exchange disclosure filed, for each approved Institutional Investor (as defined in the IGB adopted rules) directly or indirectly owning 5% or more of a publicly traded Licensee or parent of Licensee entity.
Forms are to be uploaded as PDF documents. Provide the name of the institutional investor, signature date (filing date) and effective date (period or year-end date) upon upload.

Contacts
Back
 
Exit