Recognizing the complexities surrounding the hospitality and gaming industry are unique, RubinBrown has established a dedicated group to serve these organizations.

RubinBrown is recognized as a leader in the hospitality and gaming industry and currently serves clients spanning across the nation.

As one of the largest public accounting firms in the region, our team is experienced in providing a comprehensive range of services and close personal attention to our clients.

The RubinBrown Hospitality and Gaming Services Group includes experienced professionals, all of whom possess high levels of industry experience, as well as the tools essential to serve all types of hospitality and gaming organizations.

The ever-changing marketplace presents organizations with endless opportunities for success, but also drives them to continuously look for innovative ways to remain ahead of the competition.

Our Hospitality and Gaming Services Team work closely with our clients to provide new ideas, approaches, analyses and best practice recommendations to add value to their operations.

To better serve our hospitality and gaming clients and focus on complex issues faced by different facets of the industry, we have aligned our resources in segments. Our eight segment areas of focus are:

• Gaming - Commercial
• Gaming - Tribal
• Grocery
• Hotels
• Private & Semi-Private Clubs and Golf Courses
• Retail
• Restaurants
• Theatres

To stay current on issues involving the hospitality and gaming industry, members of the Hospitality and Gaming Services Group are officers and members who regularly attend and speak at industry conferences and functions.

Hospitality & Gaming Specialized Services

Assurance and Accounting Services
RubinBrown offers a full spectrum of traditional accounting and assurance services. As part of our accounting and assurance engagements, we offer a unique report designed for your business. Our ViewPoints includes benchmarking information, advice for improving controls, an evaluation of accounting and tax issues, process improvement opportunities and much more.

• Audits, reviews and compilations of financial statements
• Preparation of comprehensive management letters
• Agreed-upon procedures
• Audits of pension and 401(k) plans

Tax Compliance and Consulting Services
Beyond simply handling your tax compliance needs, RubinBrown will help you capitalize on tax-saving opportunities, giving your business a competitive advantage.

Tax Compliance

• Preparation of Forms 990 and 990-T
• Federal, State and Local Tax preparation 
• Internal Revenue Service examinations 
• Real Estate and Personal Property Tax 
• Ongoing compliance and consulting
• Asset classification 
• Cost segregation analysis 
• Valuation review and assessment challenge 
• Litigation support

Sales & Use Tax Services

• Nexus (filing) requirements
• Voluntary disclosure negotiation 
• Planning and structuring 
• Sales & use tax refund review 
• Examination representation 
• Employment Taxes 
• Consultation and compliance 
• Policies and procedures development and implementation 
• Tax credits 
• Examination representation

Business Advisory Services
We assist both public and private companies with value-added consulting services:

 Enterprise Risk Management and Internal Audit

• Risk assessments and internal audits
• Sarbanes-Oxley compliance 
• Internal control and operational reviews 
• Policy and procedure development and documentation 
• Corporate compliance audits 
• Forensic accounting

 Financial Reporting

• SEC financial reporting
• IPO, merger, and acquisition assistance 
• Business valuation 
• Financial forecasts, projections, and budgeting assistance 
• Cash flow analysis 
• Financing analysis and assistance 
• Lost profit calculation and litigation support 
• Profit improvement and statistical comparison analysis 
• Market feasibility and economic impact studies

Information Technology Audit

• Payment card industry (PCI) data security standards review
• Information privacy review (Gramm-Leach-Bliley) 
• IT risk assessment/planning 
• IT audit project management 
• General computer control review 
• ERP and application audit 
• System implementation controls design 
• Pre- and post-implementation review 
• IT security assessment 
• IT policy and procedure development and integration

Information Technology Consulting Services

• MAS90 and Great Plains implementation, support and training
• Experience with POS and retail operating experiences 
• Retail and Pro Shop inventory management implementation 
• System procedures and controls consulting 
• Integration with operating systems and general ledger packages

Gaming

• Regulatory compliance audits
• Title 31 compliance 
• Operational reviews and consulting 
• Adjusted Gross Receipts (AGR) audits

Miscellaneous

• Franchise audits and related agreed upon procedures
• Vote tabulation 
• Inventory controls and procedures analysis

Your Source For Hospitality & Gaming Industry Information

Gaming Stats

The Gaming Stats provides a comprehensive and comparative report of key gaming statistics of the industry--both on national and regional levels.

Commercial & Tribal Gaming Stats 2013

Private Club Stats

Our annual Private Club Statistical Survey provides benchmarking information to golf course and club managers to assist them in analyzing their operations.

2012 Private Club Stats

We have compiled online resources that may be helpful to you or your business. You may wish to bookmark this page for future reference.

Country Clubs and Golf Courses

	Club Managers Association of America (CMAA) The Club Managers Association of America is the professional Association for managers of private membership clubs. CMAA has more than 6,500 members who manage more than 3,000 country, city, athletic, faculty, yacht, town and military clubs. Its site offers news, information and resources for club managers.
	Club Tax Network The Club Tax Network is an association of accounting firms, law firms, and other consultants serving the private club industry with an appreciation for the role that state and federal taxes play in the overall equation.
	Hospitality Financial and Technology Professionals (HFTP) Hospitality Financial & Technology Professionals is the society for financial and MIS professionals in the hospitality industry. Information about hospitality industry accounting issues and other resources can be found on its Web site.
	National Club Association The mission of the National Club Association is to defend, protect and advance the interests and well-being of private, social and recreational clubs.
	National Golf Foundation The mission of the National Golf Foundation is to foster the growth and economic vitality of golf. The organization provides golf business research, information and consulting services to people, companies and organizations throughout the world involved in the business of golf. This site provides information on all aspects of golf course and pro shop operations.

Hotels and Resorts

Hospitality Financial and Technology Professionals (HFTP) Hospitality Financial & Technology Professionals is the society for financial and MIS professionals in the hospitality industry. Information about hospitality industry accounting issues and other resources can be found on its Web site.

National Retail Federation (NRF) As the world's largest retail trade association, NRF's mission is to conduct programs and services in research, education, training, information technology and government affairs to protect and advance the interests of the retail industry. NRF's membership includes the leading department, specialty, independent, discount and mass merchandise stores in the United States and 50 nations around the world. NRF represents more than 100 state, national and international trade organizations, which have members in most lines of retailing. NRF's publications, seminars and other methods of support are beneficial to retail professionals.

Restaurants

National Restaurant Association The National Restaurant Association is the definitive membership-based business association for the restaurant industry. With more than 60,000 members, representing more than 300,000 restaurants, the National Restaurant Association's membership includes tableservice restaurants, quickservice outlets and cafeterias, as well as professionals and academic institutions associated with the industry. The National Restaurant Association is the leading source for research and information on the restaurant industry. Its annual trade show, held in Chicago every May, attracts more than 100,000 restaurateurs and suppliers who want to see and learn about the latest industry products, services and trends.

Restaurant Report The restaurant report is a "how to guide" for growing restaurants. This site has links to the top 100 hospitality sites, debate issues within the hospitality industry, articles related to restaurant operations, a buyers guide and other valuable resources to hospitality professionals and food connoisseurs.

Gaming

	The National Indian Gaming Association NIGA, established in 1985, is a non-profit organization of 184 Indian Nations with other non-voting associate members representing organizations, tribes and businesses engaged in tribal gaming enterprises from around the country. The common commitment and purpose of NIGA is to advance the lives of Indian peoples economically, socially and politically.
	American Gaming Association The AGA represents the commercial casino entertainment industry by addressing federal legislative and regulatory issues affecting its members and their employees and customers, such as federal taxation, regulatory issues, and travel and tourism matters.
	Illinois Gaming Board The Riverboat Gambling Act created the Illinois Gaming Board (Board). The five-member Board, appointed by the Governor and confirmed by the Senate, administers a regulatory and tax collection system for riverboat casino gambling in Illinois. The Board's staff performs audit, legal, enforcement, investigative and financial analysis activities to ensure the integrity of gambling in Illinois as mandated by the Riverboat Gambling Act. The Board's staff includes more than 75 direct agency employees, a detail of 65 Illinois State Police personnel.
	Kansas Racing and Gaming Commission  The multimillion dollar racing and gaming industries provide far reaching economic benefits for Kansans. The Kansas Racing and Gaming Commission is dedicated to protect the integrity of these industries through enforcement of Kansas laws and is committed to preserving and instilling public trust and confidence.
	Missouri Gaming Association  The Missouri Gaming Association (MGA) promotes the benefits of casino gaming. As the unifying force in promoting Missouri's gaming industry, MGA helps casino companies and their business allies operate and grow responsibly in today's challenging legislative, regulatory, and legal environment.
	Missouri Gaming Commission  Ensures that casino games are conducted fairly, according to their rules and with full disclosure.
	National Indian Gaming Commission As an independent federal regulatory agency of the United States, the National Indian Gaming Commission (Commission) was established pursuant to the Indian Gaming Regulatory Act of 1988 (Act). The Commission comprises a Chairman and two Commissioners, each of whom serves on a full-time basis for a three-year term. The Chairman is appointed by the President and must be confirmed by the Senate.

For additional information on the RubinBrown Hospitality and Gaming Services Group and our specialized assistance, please contact: