TAX EXEMPT STATEMENT
The Indian Gaming Association is a tax exempt corporation under Internal Revenue Code section 501(c)(6). Although ruled tax exempt, this does not make the Indian Gaming Association a “charity” and thus contributions to the organization are not always deductible by the donor as a charitable contribution for federal Income Tax purposes. The Indian Gaming Association was founded in 1985 and incorporated in the District of Columbia in 1993.
MISSION STATEMENT
The mission of the Indian Gaming Association is to protect and preserve the general welfare of the Tribes striving for self-sufficiency through gaming enterprises in Indian Country. To fulfill its mission, We work with the federal government and Congress to develop sound policies and practices and to provide technical assistance and advocacy on gaming related issues. In addition, We seeks to maintain and protect Indian sovereign governmental authority in Indian Country.
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ANNUAL REPORT 2024
Chairman’s Report
4
Vice Chairman’s Report
8
Treasurer’s Report
10
Secretary’s Report
12
Executive Director’s Report
14
Board of Directors 2023
16
Staff Matrix 2023
17
Nationwide Impacts of Indian Gaming
19
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CHAIRMAN’S REPORT ERNEST L. STEVENS, JR. Oneida Nation of Wisconsin
Welcome to Anaheim! T his year will mark the 36th Anniversary of the Indian Gaming Regulatory Act and I am proud to report our Industry has never been stronger. IGA’s Economic Impact Report for FY 2023 will report tribal gaming revenues of $43.1 Billion! This is an increase of almost $3 billion over FY2022 gaming revenues. It is clear that IGRA has worked to foster economic self- sufficiency on the Reservation. But IGRA was never meant to be a federal welfare program. It did not invent Indian gaming. Most importantly, IGRA did not freeze Indian gaming in time on the date of its enactment in 1988. In fact, I believe IGRA was actually meant to restrict gaming operations on tribal lands. The true history of Indian gaming stems from the U.S. Supreme Court decision in California v. Cabazon Band of Mission Indians. The Supreme Court upheld the inherent sovereign right of Tribal governments to conduct gaming free from state interference. In 1988, states and commercial gaming interests with enhanced lobbying efforts, pressed Congress to reverse the Tribe’s victory in Cabazon. Over the objections of many Tribal Governments, Congress enacted IGRA on October 17, 1988, as a compromise that sought to balance tribal, federal, and state government interests.
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While IGRA does require Tribes to negotiate agreements or “compacts” with state governments to conduct Class III gaming, the Act is grounded in respect for Tribal sovereignty and the status of Indian tribes as separate governments. IGRA’s primary purpose is “promoting tribal economic development, tribal self-sufficiency, and strong tribal governments.” The Act is far from perfect, but in spite of it’s limitations, Tribal governments have made it work. Indian gaming today remains the most successful economic development tool employed by Tribal governments, providing them a consistent and stable source of revenue that Tribes have used to rebuild their communities. Indian gaming is a proven job creator, delivering almost 700,000 American jobs in 2023 alone. Jobs generated by Indian gaming provide many Native Americans with their first opportunity to work at home on the reservation. Over the years, Native citizens have returned to reservations, drawn by increased employment opportunities and the many improvements that have resulted from resources provided by Indian gaming. Our industry has begun to revitalize reservations nationwide. Tribal governments have used gaming revenues to improve housing, health care, education, infrastructure, and so much more. Because of Indian gaming, Indian lands are again becoming livable homelands, as promised in hundreds of treaties. Indian gaming operations and the types of games offered, have also undergone continuous change since 1988. Far from its attempt at restricting Indian gaming, Tribal leaders and Indian gaming professionals have fostered a gaming technological evolution for the entire industry. The Class II Indian gaming industry stood at the vanguard of these changes early on. Using IGRA’s text and its legislative history, Tribes used advancing technology to broaden the types of Class II games employed in their operations. Tribes began to use electronic Class II machines that increased both the speed of the games and the participation levels.
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Like Indian gaming, the national gaming industry has considerably changed since IGRA’s enactment. In 1988, few non-Indian legal gaming operations existed outside of Nevada or Atlantic City, New Jersey. In the 35 years since, forty-two (42) additional states have legalized some form of land based commercial gaming within their borders, most within the last 10 years. The newly legalized sports betting industry has brought the online or mobile gaming industry with it. In the nearly five years since the Supreme Court’s Murphy decision, at least 35 states and the District of Columbia have legalized sports betting, with at least 20 offering some form of online sports wagering. The Indian gaming industry is likewise evolving to address this changing landscape. In recent years, dozens of Tribal Governments have added sports wagering to Indian gaming operations. The issue of whether Tribes can operate online sports betting is a topic of ongoing debate. Some existing online gaming operators hoped to freeze Indian gaming in time to the date of IGRA’s enactment in their attempt to prevent Tribal governments from participating in this emerging market. These arguments yet again ignore that Congress intended IGRA to foster the evolution of Indian gaming, providing Tribes the maximum flexibly to take advantage of modern technology. They also ignore the longstanding fact that Indian gaming has never been strictly limited to Indian lands. For example, off-track betting has always been an integral part of Indian gaming. While the races may take place off Indian lands, the wagers are accepted at the Indian gaming operation. Tribal governments are leading this debate, empowered in part by IGRA and the compacts that Tribes have carefully negotiated. The Commercial Gaming industry should take note and approach business in Indian Country in the same manner they approach business within a particular State. Tribes are working with States through the compacting process to clarify that Tribal gaming operations can accept mobile wagers from outside of Indian lands where the server is located on Indian lands. This view reflects the modern understanding of how to regulate online gaming. Multiple states have enacted laws that deem a bet to have occurred at the location of the servers, regardless of where the player is physically located in the state. I encourage you to explore our Tradeshow floor in Anaheim and talk to the industry leaders that are taking part in this gaming revolution. Taking a forward-looking and cooperative approach
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grounded in respect for Tribal sovereignty will give your company the ability to grow with Indian Country as the modern gaming industry advances into a new era. With nearly 8,600 attendees last year in San Diego, the Indian Gaming Association celebrated another record-breaking year at our Tradeshow. As we continue to grow our show, we build on our success and broaden our reach to an even larger audience. We are so grateful to our Member Tribes, Tribal Leadership, and sister Tribal organizations, for all that you have done and continue to do on behalf of the Indian Gaming Industry. Working together and staying united has expanded our success to make us more robust and the most substantial advocating force for Indian gaming in the Country. I want to thank each and every one of you for being a part of the Indian Gaming Team and I hope to see you on the Tradeshow floor this week.
Sincerely,
Ernest L. Stevens, Jr. Chairman, Indian Gaming Association
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VICE-CHAIRMAN’S REPORT DAVID Z BEAN Puyallup Tribe of Indians
Greetings from Anaheim and thank you for attending this year’s Conference and Tradeshow. I n just four short years, I have been elected and re-elected as your Vice-Chairman of the Indian Gaming Association and will have an election during this Tradeshow. To the IGA Membership, I am honored by your faith in electing me to fill the Vice- Chairman role and I have worked hard to represent Indian Country on behalf of the Association. When I started at this position the Biden Administration was new and we faced challenges in 2022 with a Democratic Senate and Republican House. It had been several election cycles since Indian Country was confronted with a split Government. I worked with IGA Tribal Membership and IGA Staff to make sure our presence was felt across Congress and the federal agencies. The unprecedented inclusion of Tribal Governments in the CHIPS Act, and Infrastructure Investment and Jobs Act were successes that built on the pandemic funding when we were able to secure over $30 billion in direct Covid aid to Tribal Governments. For certain, Indian Country is still facing challenges at the Supreme Court and from Commercial Gaming interests trying to erode Tribal exclusivity in our state-tribal compacts. The Association is in a strong position to continue advocating on behalf of Indian Country and I hope to channel previous generations of Indian warriors who fought on behalf of Tribal Governments to keep the dreams of their people alive for generations to come.
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I supported IGA’s bi-partisan approach to advocacy with the message that protecting Tribal Sovereignty means Tribal Governments have jurisdiction over our lands and people without exception. In my home State of Washington, some of these jurisdictional battles played out over water, fishing, and hunting rights, while in Oklahoma the Tribes are facing attacks on their gaming enterprises and law enforcement jurisdiction. This was all made possible by the Supreme Court’s sudden reversal of tribal precedent in the Castro-Huerta opinion. This decision led to IGA and NCAI reconstituting their Taskforce to protect Tribal sovereignty. Through the Taskforce meetings, we heard from Tribal leaders that they are now facing jurisdictional challenges from the Federal Government itself regarding renewable energy resources and new pipelines being proposed across Tribal lands. The Supreme Court’s rulings have also opened up new lines of attack from commercial gaming against IGRA, and to attacks on tribal programs in federal agencies such as the SBA’s 8(a) program. Indian Country now faces a critical challenge this Election Year, we will need the newly elected or re-elected Congress for help in addressing these devastating Supreme Court rulings, and the attacks on Tribal Sovereignty they are generating. Indian Country must remain united behind our core key principles: protection of tribal sovereignty, complete jurisdiction within our Reservation boundaries, and fostering economic activity on the reservation. I want to again thank our Member Tribes for your support over the past four years. IGA simply could not have achieved so much for Indian Country without your support. I look forward to continuing my work with the IGA Board of Directors, Tribal and Associate Members, and all of Indian Country in this pivotal election year. I have repeated this mantra since my first term and it has served IGA well: “Stay in motion…Forward Motion.” This will be my guiding principal again no matter who wins this year’s elections. Given a new two year term, I pledge to continue the hard work of bringing Indian Country together and working with our sister organizations to protect Indian Gaming and all Tribal industries for the betterment of our generations to come. A United Indian Country is more powerful than any Super PAC or white collar lobbying firm. Our ancestors have proven we can confront any challenge, even challenges to the very existence of our Tribal Governments and Native peoples. “The bigger the challenge, the bigger the achievement, while always moving forward.”
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TREASURER’S REPORT ANDY EBONA Douglas Village
Dear Tribal Leaders, NIGA Member Tribes, and our Associate Members: W elcome to wonderful Southern California and our return to Anaheim. It is my honor and privilege to serve as your Treasurer and I cannot thank the IGA membership enough for your faith in electing me to this position. This Tradeshow is another election year and I look forward to continuing my service as Treasurer. The Treasurer’s primary duty is to ensure the long- term fiscal health of the Association. When I was first elected, IGA was still under financial strain from the headquarters expansion costs. We worked through those construction financial obligations and restored IGA to financial health through a series of mortgage refinancing and consolidation of loans. Then came IGA’s next challenge to survive through the pandemic without our largest revenue generator, the Annual Tradeshow and Convention. Due to the postponement of the 2020 Tradeshow scheduled for San Diego, the Association faced enormous budgetary constraints heading into the future. It is hard to believe that it has been four years since that fateful date. I am pleased to report that our auditors at WIPFLi LLC, completed their 2023 IGA Audit and the Association received a “non-qualified” opinion from the auditors, the highest opinion accorded under GAAP. This is a strong comeback from the negative impacts the Covid-19 pandemic had on IGA’s budgets from 2020 to 2022. The IGA Membership responded to our operational needs, I worked collaboratively with IGA Staff and Officers to implement cost savings and budget cuts that ensured strong revenues through the worst of the pandemic and set the stage for FY 2023.
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Working through these last few years has truly been a cooperative effort and I would be remiss in not acknowledging our long-time sponsors and Tribal partners. Through their continued support during the worst of the pandemic, they helped us maintain operations on behalf of Tribal Governments and Indian Gaming. Just as important, the Association was able to avoid layoffs and retain our loyal staff who continued to keep the Association active through new forms of communication and lobbying. Our Associate members are an important component at IGA and we have always worked to meet the needs of the dedicated gaming industry serving Indian Country. During the great recession of 2009 and again during the Covid pandemic, IGA suspended associate member dues to help our customers through difficult financial conditions. In the past two years, we have worked to reform our Associate Member Program and we more than doubled their membership ranks at IGA, providing much needed new revenues to the Organization. I pledge to continue our cooperative work on IGA’s Annual Budget, and will continue to coordinate with the Finance Committee, the Chairman, Executive Director, and our Membership, to protect the Association’s resources and ensure they are being used to meet Indian Country’s priorities. I am humbled to serve as your Treasurer and by the unity displayed in Indian Country during these trying times. Because of our collective advocacy, the Federal Government provided unprecedented support to Tribal Governments and our reservation economies during the Biden Administration. As Treasurer, I want to build on this cooperation and respect for Tribal sovereignty as we work our way out of the pandemic challenges and prepare for new methods of doing business in Indian Country. IGA owes it to our Tribal Membership to not only maintain the Association’s excellent credit rating, but to ensure the long-term fiscal health of the Association. It is an honor to have an elected role in an organization that is now of the most esteemed advocacy groups in Washington, D.C. I look forward to meeting with you in Anaheim and hearing your suggestions on how to continue to help all Tribal Nations pursue economic self-sufficiency, protect essential government services, and build a future for Native generations to come. I wish you much success in 2024 and I look forward to seeing you at the Tradeshow.
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SECRETARY’S REPORT PAULETTE JORDAN Coeur D’Alene
Greetings and welcome to all the Tribal Leaders attending our Tradeshow this year in the great city of Anaheim. It is a privilege to serve as the Executive Secretary of the Indian Gaming Association. In 2023, the Association continued our work on behalf of Indian Country, working with the Biden Administration and Congress to secure vital funding for infrastructure and technology on the Reservation, while also helping to secure advance appropriations for Indian Health Care. Securing these resources in the CHIPS Act, Infrastructure Act, and Inflation reduction act was not easy, but working with our sister organizations and of course our Tribal Leaders, Congress and the Administration listened to our message. The Association is still working hard to hard to adapt to new forms of advocacy. We are much more reliant on technological outreach than before the pandemic, and there is much more cooperation and collective work with our sister organizations such as NCAI, NCAIED, USET, ATNI, and others. Even though our missions and policy issues are diverse, they all fall under the umbrella of protecting tribal sovereignty and helping to provide better living conditions on the Reservations. Of course, our gaming revenues continued to be a vital source of income and provide an invaluable lifeline to our communities. It is incredible that starting in 2021, Tribal gaming revenues exploded to a record $39 billion, now in FY 2023 IGA is proud to report $43.1 billion in
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gross gaming revenues, while Indian gaming surpassed over 700,000 direct and indirect jobs in Indian Country. As we enter an all too important election year, the Indian Gaming Association will continue to provide leadership and discussion on exploring new ways that Tribal Governments can work with both sides of the political spectrum. Our non-partisan approach at IGA ensures that no matter the party in control, they will understand the treaty and legal rights that protect this country’s indigenous Native population. I have long believed that Tribes are connected to this land in a spiritual sense and have a responsibility to protect and maintain access to our natural environment. Indian Country is a shining example of striking that balance between maintaining a vibrant industry and keeping our environment healthy for the continued use and enjoyment for generations to come. Again, it is my utmost privilege to serve as the Executive Secretary, and I appreciate the opportunity to represent our Member Tribes in this capacity. Coming to Anaheim for the second time in four years, I look forward to meeting with Tribal Leaders again and seeing what our great gaming industry has to offer. I am honored to serve in this position of responsibility with the support of our Tribal Membership. Thank you again for this honor, and I hope to meet you on the Tradeshow Floor! Hnqwi’yqwi’yilgwes khwe sk’u’lshesh. (In humble service to you all.)
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EXECUTIVE DIRECTOR’S REPORT JASON GILES Muscogee (Creek) Nation
W elcome to beautiful Anaheim! The Indian Gaming Association visits Anaheim for the second time in three years and after two pandemic interrupted shows. We are excited to be in Anaheim and look forward to resuming our San Diego Tradeshow in 2025. I want to thank the City of Anaheim and everyone at the Anaheim Convention Center for their constant attention and updates throughout these years. Their constant outreach, even through the pandemic years, proved invaluable to our planning. IGA has faced several administrative challenges since coming out of the pandemic, including a name change and securing future dates for our Annual Tradeshow and Convention. These uncertainties weighed heavily on the Association, but we made adjustments, both financially and administratively, and our advocacy work remains strong. The overriding goal during these uncertain times was to protect our number one asset, our dedicated staff working on Indian Country’s behalf in Washington, D.C. Working with the Finance Committee and Treasurer, the Association embarked on aggressive cost saving measures over the last two years. The Indian Gaming Association starts 2024 in a strong position having recovered financially from the pandemic. This year we are starting work on the last part of our Headquarters expansion, a state of the art “Tribal Leaders’ Lounge” in the downstairs part of Association’s building. The Lounge will be available for IGA Tribal Membership to come and relax between meetings on Capitol Hill, or bring visitors to a little slice of Indian Country in Washington, D.C. As we begin 2024, the Federal Government has yet to resolve the FY 2024 Budget battle and time is running short for a lot of Indian Country’s legislative and regulatory work with regards to Tribal tax laws, and gaming regulation. Our staff is proud to serve Indian Gaming in a role that helps to bring
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Indian Country’s voice to policy positions formulated in cooperation with our sister Tribal organizations. Working with my peers in D.C. at NCAI, NACA, NIHB, NIEA, NAFOA and others, is an incredible experience. Each organization brings a unique viewpoint to the table, but we have not lost focus on protecting Tribal Sovereignty and working to enhance Tribal self-determination. Indian Gaming has become a central part of many state and local economies and the data indicates our industry is playing a strong role in the recovery in those areas. As you can see from the 2023 IGA Economic Impact Report, Tribal properties are generating several billion dollars in capital costs, operations and maintenance, security and surveillance, goods and services, etc. Tribes’ remaining revenue is reinvested into the tribal government to help pay for education, health care, police and fire protection, housing, water and sewer service, transportation, government infrastructure and community development. Tribal Governments, like most governments, exist to provide a better standard of living for their citizens. We know that our Member Tribes are committed to rebuilding their Indian communities and creating sustainable economic models on the reservation. Indian Gaming revenues continue to play a vital role in this endeavor. A united Indian Country is our best path forward to meet the new technological and political challenges. In this important political year, IGA and our member Tribes will continue to share our economic development stories with America. Once Indian Country’s full story is told, all citizens will realize that the growth of Indian Gaming is truly another great American success story. Please stop by our offices anytime you are in Washington, D.C. - our doors are always open. We are proud to serve as your voice on Capitol Hill.
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BOARD OF DIRECTORS 2024
ALASKA DELEGATE Vacant EASTERN DELEGATE ROBERT MCGHEE Poarch Band of Creek Indians Alternates: MICHAEL CONNERS St. Regis Mohawk WILLIAM CANELLA Seneca Nation of Indians
CHAIRMAN ERNEST L. STEVENS, JR. Oneida Nation of Wisconsi
MIDWEST DELEGATE BRANDON STEVENS Oneida Nation of Wisconsin Alternate: MELANIE BENJAMIN Mille Lacs Band of Ojibwe ALEX WESAW Pokagon Band of Potawatomi NAVAJO DELEGATE DR. BUU NYGREN Navajo Nation
VICE-CHAIRMAN DAVID Z. BEAN Puyallup Tribe of Indians
TREASURER ANDY EBONA Douglas Village
EASTERN OKLAHOMA DELEGATE MATTHEW MORGAN Chickasaw Nation Alternates: BILLY FRIEND Wyandotte Nation JERRY LANKFORD Miami Tribe CRAIG HARPER Peoria Tribe GREAT PLAINS DELEGATE COLLETTE BROWN Spirit Lake Nation Alternates: BERNARDO RODRIGUEZ Oglala Sioux Tribe
NORTHWEST DELEGATE DENISE HARVEY Confederate Tribes of Grande Ronde A lternate: DAVID Z. BEAN Puyallup Tribe of Indians PAULETTE JORDAN Co eur D’Alene PACIFIC DELEGATE MARK MACARRO, CHAIRMAN Pechanga Band of Luiseño Indians Alternates:
SECRETARY PAULETTE JORDAN Coeur D’Alen e
GARY SANTOS Tule River Tribe ROSEMARY MORILLLO Soboba Band of Luiseno Indians RICHARD JONES Table Mountian Rancheria
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STAFF
ROCKY MOUNTAIN DELEGATE JENNI WILDCAT No rthern Arapaho Tribe Alternates:
Jason Giles Executive Director Muscogee (Creek)
AT-LARGE MEMBERS GREG ABRAHAMSON Spokane Tribe RODNEY BUTLER, CHAIRMAN Mashantucket Pequot Tribal Nation STEPHEN LEWIS, GOVERNOR Gila River Indian Community KEVIN KILLER, PRESIDENT Oglala Sioux Tribe ASSOCIATE MEMBER DELEGATE (Non-Voting) RUSSELL WITT Director of Operations & Business Development - Class II
Dan ielle Her Many Horses Deputy Executive Director/General Counsel
LEE SPOONHUNTER N orthern Arapaho Tribe
Oglala Lakota Kevin Leecy Membership Director Bois Forte Angelica Molina Business Manager Navajo (Dine’) Ma ria Ferguson Office Manager Ch elsea Blake Legislative Director Justice Ramos Legislative Assistant
SOUTHERN PLAINS DELEGATE LESTER RANDALL Kickapoo Tribe of Kansas Alternate: JOE POE, JR. Kiowa Tribe SOUTHWEST DELEGATE STUART PAISANO Pueblo of Sandia Alternate: IDAK FIERRO Pueblo of Pojoaque WESTERN DELEGATE VERLON JOSE Toh ono O’Odham Nation Alternates: PAUL RUSSELL Fort McDowell Yavapai Nation NED NORRIS To hono O’Odham Nation
Ainsworth Game Technology CHRIS GEORGACAS President, CEO Goff Public
Navajo (Dine’) Mim i Hoang Associate Membership Director
Sunnirose Terry Building Concierge Navajo (Dine’)
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18 INDIAN GAMING - ANNUAL REPORT 2023
THE NATIONWIDE ECONOMIC IMPACTS OF THE INDIAN GAMING INDUSTRY IN 2023
An Economic Analysis Report
FY 2023
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Contents
Economic Impact Summary
21 22 23 24
Background Introduction
Economic Impact Modeling Methodology Direct, Indirect and Included Multiplier Impact Overview
25
Revenues Output Impact Analysis Employment Gains
Areas of Employment Gains Federal, State & County Taxes Federal, State and County Tax Catagories Government Taxes Paid 2012 to 2022 Multiplier and Total Impact NAICS Sector Impacts Indian Gaming Wages Indian Gaming Operating Expenses Indian Gaming Capital Indian Gaming Transfer Payments Indian Gaming Overall Economic Output Economic Impact State Summaries Key Finding of State Summaries Ranked Industries by Output United States Private Employers
31
39
41 42
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Economic Impact Summary This summary encapsulates the key findings and conclusions derived from the comprehensive study titled “The Nationwide Impacts of Indian Gaming,” conducted by Dupris Consulting Group, LLC on behalf of the Indian Gaming Association (IGA) in 2023.
DIRECT AND MULTIPLIER IMPACT
• Wages paid to industry employees reached $8,413,295,485. Additionally, the spending of disposable incomes by Indian Gaming workers, casino operations’ purchases, capital expansion projects, and transfer payment spending to Tribal governments generated an extra $27,516,933,214 in wages. • In summary, Indian Gaming contributed $35,930,228,698 in direct and indirect wages across Indian Country, the states where their casinos are located, and the broader United States. FISCAL IMPACTS • The Indian Gaming Industry significantly bolstered the fiscal positions of State and Federal Governments. When considering taxes paid and payments reduced, the industry positively impacted governments by $18,999,065,081.
• In 2023, the Indian Gaming Industry exhibited substantial economic activity, contributing to an overall economic output of $101,758,395,043. • Directly, the industry transferred $20,815,882,872 to Tribal owners for governmental programs and investments, thereby addressing gaps in federal funding for Indian programs. This spending, primarily comprising wages and employee benefits, largely circulates within the region. • Tribal Gaming Operations and Ancillary Facilities supported 272,610 ongoing jobs in 2023, with 75% occupied by non- tribal citizens. • Indian gaming activities do not take place in one company, but in 516 casino businesses. However, as a single category of enterprise, it would rank 20th among the top employers in the United States. EMPLOYMENT AND WAGES • The total employment gains stemming from Indian Gaming Industry’s economic activities amounted to 670,106 jobs, with 40.7% representing direct employment and 59.3% indirect employment.
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Nationwide Indian Gaming contributes significantly to tax revenues, purchasing power, expansion development, and job creation in regions hosting Indian casinos. It is a potent catalyst for numerous American Indian Nations, offering them the opportunity to foster substantial economic growth and employment within their communities—a prospect that was virtually nonexistent prior to pivotal legal milestones such as the Supreme Court’s 1987 ruling in California v. Cabazon and the subsequent passage of the Indian Gaming Regulatory Act of 1988. Moreover, aligning with the federal Indian Gaming Regulatory Act’s original intent in 1988, Indian Gaming alleviates tax burden on federal, state, and local taxpayers and governments, by eliminating the need to allocate billions of dollars towards unemployment benefits, income or food subsidies, direct aid to tribal entities, and educational funding. This significant relief can be quantified directly, as evidenced by Indian Gaming’s 516 casino properties substantial contribution of $20.8 billion in direct transfers to Tribal governments for program spending and investments in 2023. For the year, a total of 255 Tribal Governments operated 516 gaming facilities spanning 20.2 million square feet of gaming space across 29 states. These facilities boasted a comprehensive array of amenities, including 389,039 slot machines, 6,876 table games, 1,328 poker tables, 54,473 bingo seats, 54,567 hotel rooms, 1,720 restaurants, 217 entertainment venues, 4,958,340 million square feet of convention space, and 418,445 parking spaces. This collective infrastructure contributed to Indian gaming’s impressive $43.1 billion in gambling revenues and an additional $5.1 billion in ancillary revenues, resulting in a total revenue of $48.2 billion.
Special Note: In the “Indian Gaming Industry State-by-State Economic Impact Numbers for 2023,” although the total number of Tribes operating casinos at the state level is listed as 262, the grand total of Tribes operating 516 casinos in the United States is 255. Certain Tribal Governments, such as the Omaha Tribe of Nebraska, Winnebago Tribe of Nebraska, Quechan Indian Tribe, Sisseton Wahpeton Sioux Tribe, Standing Rock Sioux Tribe, Fort Mojave Indian Tribe, and Pokagon Band of Potawatomi Indians, have casino businesses spanning multiple states.
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Introduction Tribal Nations within the United States are unique sovereigns. Tribal governments typically encompass a range of administrative bodies including tribal courts, police departments, housing departments, planning departments, hospitals, school systems, and cultural and social programs catering to both youth and elders. Consequently, the influence of tribal nations extends significantly across their reservations and the surrounding regions, impacting both economically and socially. Indian Gaming as it has developed since the 1987 Cabezon decision and the enactment of Indian Gaming Regulatory Act in 1988 has been transformative. Tribal governments now posses, in many but certainly not all cases, the opportunity to augment their contributions to their communities and the neighboring regions through the dynamic expansion of the casino entertainment industry. Over the past decade, Indian Gaming has emerged as a substantial contributor to tax revenues, having remitted a total of $158,217,430,639 to the Federal and State governments, with $17,323,875,691 designated for revenue sharing as per existing agreements. This report endeavors to quantify the annual production, employment, and payroll impacts attributed to Indian Gaming across the states in which these enterprises are situated. The subsequent sections outline the study methodology and provide a comprehensive examination of the direct and multiplier effects stemming from Indian gaming wages, operations, capital spending, and transfer payments made to Tribal Governments in the year 2023.
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Economic Impact Modeling METHODOLOGY
MULTIPLIER IMPACT Estimations of indirect and induced impacts were conducted using the IMPLAN economic model, initially developed for the USDA Forest Service in collaboration with the Federal Emergency Management Agency and the USDA Bureau of Land Management. Originally crafted by MIG, Inc., and now under the mantle of The IMPLAN Group, LLC, the IMPLAN model relies primarily on the US Department of Commerce Input- Output tables, established in the 1970s, as its foundational framework.
Economic impact modeling serves as a crucial tool to assess the ramifications of various economic events, such as businesses or industries, within defined geographies or entities. These impacts can manifest as positive, negative, or as mitigating factors against other impacts, regardless of their nature. Such analyses play a pivotal role for both businesses and governments in decision-making processes concerning new projects, capital investments, historical development effects, and the potential outcomes of proposed business ventures or government initiatives. The primary objective of this project was to delineate employment outcomes, spending effects, and fiscal impacts concerning government-based taxes and expenses incurred or avoided. DIRECT, INDIRECT & INDUCED IMPACT Economic impacts are categorized as direct, indirect, or induced. Direct impacts are readily observable, encompassing elements like payroll, purchases, or taxes paid directly. Indirect impacts stem from the ripple effects on suppliers of goods or services due to increased demand generated by the original capital investment or ongoing business operations under scrutiny. Where direct and indirect positive economic impacts exist, they generate positive wealth effects within the affected communities and industries, propagating induced effects. The comprehensive economic impact analysis amalgamates direct, indirect, and induced impacts into a unified assessment.
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Impact Overview The Dupris Consulting Group was tasked with providing the Indian Gaming Association (IGA) with key figures delineating the economic impacts of Indian Gaming for the year 2023. This endeavor aimed to underscore not only the profound effects of Indian gaming on reservation economies—providing crucial jobs and funding for social programs—but also its broader implications for various sectors of the national economy, including Agriculture, Manufacturing, Trade, Service, and Government. As previously stated, these impacts for 2023 were quantified at $101.7 billion in total economic output, facilitating the creation of 272,610 jobs on reservations and 397,496 off reservations. The updated total numbers of Full-Time Equivalents (FTEs) for direct gaming and ancillary jobs were determined through a combination of empirical data collection by Dupris Consulting Group and survey data sets provided by Casino City Press. Moreover, Indian gaming spending allocations and assumptions were refined using a blend of Dupris Consulting Group’s empirical data collection and financial metrics provided by Wipfli, LLP, as detailed in “The Indian Gaming Cost of Doing Business Report” for 2023.
REVENUES In 2023, the Tribal gaming sector of the economy garnered $43.1 billion in gambling revenues alongside $5.1 billion in ancillary revenues, culminating in a total of $48.2 billion in revenues. Notably, the National Indian Gaming Commission (NIGC) reported $40.9 billion in gambling revenues for 2022, signifying a 5.4% increase from the prior year’s estimate provided by Dupris Consulting Group for IGA in 2023. While ancillary revenues are not tracked by NIGC, Dupris Consulting Group estimated a 12.5% growth in ancillary revenues from 2021 to 2022. Although a growth percentage for ancillary revenues compared to NIGC’s reported figures wasn’t feasible, it underscores the substantial growth trajectory of this aspect of Indian gaming. OUTPUT In the current period, Indian Gaming generated significant economic activity, yielding an overall economic output of $101.7 billion. This encompasses an economic output of $29.2 billion on reservations, where all Tribal casinos are situated, and $72.5 billion off reservations, emphasizing the far-reaching impact of Indian gaming beyond tribal lands.
INDIAN GAMING REVENUES IN 2023
Gross Gaming Revenues
$43,159,541,813
Ancillary Revenues (Hotels, Food & Beverage, Entertainment, etc..)
$5,102,351,437
$48,261,893,251
Total Gaming & Ancillary Revenues Source: Dupris Consulting Group, LLC & IMPLAN Application
25 INDIAN GAMING - ANNUAL REPORT 2024
Im pact Analysis This section of the study focuses on estimating the comprehensive impact of the Indian Gaming Industry, encompassing the expenditures of its employees, purchasing activities, and Tribal Government transfer payments within the states where their casinos and reservations are situated. The economic impact analysis involves assessing not only the direct inputs such as jobs, payroll, revenue, and capital expansion but also measuring the indirect and induced impacts that occur within the studied area.
EMPLOYMENT GAINS In 2023, the Indian Gaming Industry generated a total of 670,158 jobs. When examining job creation, we typically categorize these positions into three groups: Direct Employment, Indirect Employment, and Induced Employment. Direct employment primarily comprises individuals hired or contracted directly by the enterprise, including both full-time and part-time employees as well as contractors. These figures are often expressed as Full-Time Equivalents (FTEs). Indirect employment encompasses jobs supported by the provision of business services and purchases of products. Examples include procurement of food for restaurants, maintenance services for facilities, acquisition of hardware or software, gaming supplies, and other goods and services. Induced employment refers to jobs that arise to support the needs of local establishments such as restaurants, gas stations, hotels, banks, grocery stores, computer stores, and other service and product providers. These jobs are sustained by the spending of direct and indirect employees, contractors, customers, and visitors. The Indian Gaming Industry fosters job creation at multiple levels. Firstly, employment opportunities arise within its 516 casinos, ancillary facilities, and other tribal government departments. Secondly, a second wave of job creation occurs as Indian Gaming employees inject their income into the economy through expenditure on goods and services. Lastly, a third tier of employment emerges when Indian Gaming Operations, ancillary facilities, and
Tribal Governments engage in purchases of goods and services within the broader economy and undertake capital improvements. AREAS OF EMPLOYMENT GAINS Within the Indian Gaming Industry, a total of 272,610 full- time workers are employed. In 2023, the wages disbursed to these employees amounted to $8,413,295,485. Furthermore, the expenditure of disposable incomes by employees of both casinos and ancillary businesses resulted in the creation of an additional 38,597 jobs across local, regional, and national economies, bringing the total job creation for the first and second tiers to 311,207. In 2021, Indian gaming facilities and their ancillary businesses collectively spent $16,627,392,325 on goods and services. This substantial expenditure led to the creation of an additional 153,475 jobs. Moreover, the Indian Gaming Industry embarked on capital spending projects totaling $2,232,690,989, which in turn generated another 19,912 jobs. In a significant contribution to Tribal Governments, Indian casinos transferred $20,815,882,872 for program spending and investments. This transfer facilitated the creation of an additional 185,512 jobs. Overall, as a crucial job generator within the United States economy, Indian gaming industry contributes to a total of 670,106 direct and indirect jobs. Despite the maturation of Tribal gaming since the passage of the Indian Gaming Regulatory Act in 1988, it continues to foster growth and maintain stable employment levels across all facilities throughout the United States.
26 INDIAN GAMING - ANNUAL REPORT 2024
INDIAN GAMING DIRECT AND INDIRECT JOBS GENERATED IN 2023
Direct Jobs in Gaming
226,397 46,213 272,610 38,597 153,475 19,912 211,984
Direct Jobs from Ancillary (Hotels, Food & Beverage, etc..)
Indirect Jobs from Wages created by Indian Gaming
Indirect Jobs created by tribal casinos purchasing activities of Goods & Services
Indirect Capital Expansion and Replacement Related Jobs
Indirect Jobs created from casino net income transfer payments to Tribal governments - purchasing goods & services, revenue sharing payments to state governments, capital expansion projects & regulatory spending at Federal, State & Tribal levels
185,512
Indian Gaming Stimulated Jobs Nationwide
670,106
Source: Dupris Consulting Group, LLC & IMPLAN Application
27 INDIAN GAMING - ANNUAL REPORT 2024
FEDERAL, STATE & COUNTY TAXES Federal, State, and local taxes lay claim to a substantial portion of income generated within the United States, constituting approximately one-third of the total. Increases in economic activity serve to expand the tax base and subsequently augment government revenues. Indian Gaming, with its creation of 670,106 jobs nationwide, significantly contributes to this economic activity. The wages associated with these jobs not only generate federal, state, and local payroll and income taxes but also play a role in reducing welfare payments and unemployment benefits, thereby freeing up additional government revenue for allocation to other purposes. In 2023, wages paid to employees of Indian Gaming amounted to $8,554,851,690. Additionally, the economic ripple effect stemming from Indian Gaming employees’ spending of their disposable incomes, gaming operation purchases, capital spending, and transfer payments to Tribal Governments generated an additional $27,516,933,214 in wages
Collaborative data from Dupris Consulting Group , and the IMPLAN Application reveals that in the same year, the combined impact of casino employment, operational purchases, and other economic activities of Indian Gaming, alongside the spending associated with transfer payments to Tribal governments, culminated in a substantial tax contribution. Specifically, Indian Gaming activities generated $12,750,554,555 in Federal Taxes, $4,837,936,625 in State Taxes, and $1,410,573,900 in County Taxes. Collectively, this totaled $18,999,065,081 in tax revenues for federal, state, and local governments in 2023.
2023 Tax Revenues by Federal, State & County Government
$20,000 $18,500 $16,000 $14,500 $12,000 $10,500 $8,000 $6,500 $4,000 $2,000 $-
$18,999.1
$12,750.6
$4,837.9
$1,410.6
Federal Taxes
State Taxes
County Taxes.
Total Taxes
Source: Dupris Consulting Group, LLC & IMPLAN Application
28 INDIAN GAMING - ANNUAL REPORT 2024
FEDERAL, STATE & COUNTY TAX CATAGORIES Breaking down the various taxes generated under Federal, State, & County Governments highlights the significant fiscal impact of Indian Gaming operations and their transfer payments to Tribal governments. Specifically, these activities created $6,776,683,392 in Federal taxes, including Personal Income, Social Insurance- Employee & Employer Contributions, Custom Duty, Excise, and Corporate Profit taxes. Within the states where Tribal governments and their casinos operate, a total of $3,882,489,630 in State and County tax revenues have been generated. This encompasses a variety of tax categories such as State Personal Income, Motor Vehicle License, Property, Social Insurance- Employee & Employer Contributions, TOPI - Sales, Property, Corporate Profits, Motor Vehicle License,
Severance, and Special Assessments. In addition to bolstering government treasuries with tax revenues, Indian Gaming also contributes to federal savings by alleviating the need for unemployment and other government aid subsidies, totaling $3,424,642,632. At the state government level, Tribes further support their counterparts through revenue-sharing payments for operating casinos in selected states. In 2023, these revenue-sharing payments amounted to $2,005,676,922. These figures underscore the substantial economic and fiscal contributions of Indian Gaming operations, not only at the federal level but also at the state and county levels, highlighting the symbiotic relationship between Tribal governments and the broader governmental entities within which they operate.
Tax Bases (Wages, Operations, Capital & Transfer Payments)
In Whole $’s
Direct Indian Gaming, Ancillary Wages
$8,413,295,485 $27,516,933,214 $35,930,228,698
Indirect Wages earned by workers performing all activities related to Indian Gaming
Total Direct and Indirect Wages earned by Workers
Tax Revenues by Federal, State & County Governments Federal Income
Household Personal Income Taxes from Direct Casino Wages Social Security and Medicare Taxes from Direct Casino Wages
$1,261,994,323 $1,287,234,209
Federal Government Taxes (Personal Income, Social Insurance-Employee & Employer Contribution, Custom Duty, Excise, Corporate Profits)
$6,776,683,392 $3,424,642,632
Total Savings from avoided Unemployment & Other Government Aid
Subtotal Federal Tax Income
$12,750,554,555
State Income Household Personal Income Taxes from Direct Casino Wages
$360,343,973
State Government Taxes (Personal - Income, Motor Vehicle License, Property, Others; Social Insurance-Employee & Employer Contribution, TOPI - Sales, Property, Corporate Profits, Motor Vehicle License, Severance, Special Assessments, Others)
$2,471,915,730 $2,005,676,922
Total Revenue Sharing Payments to Selected State Governments
Subtotal State Tax Income
$4,837,936,625
County Income County Government Taxes (Personal - Income, Motor Vehicle License, Property, Others; Social Insurance-Employee & Employer Contribution, TOPI - Sales, Property, Corporate Profits, Motor Vehicle License, Severance, Special Assessments, Others)
$1,410,573,900
Total Federal, State & County Tax Revenues
$18,999,065,081
Source: Dupris Consulting Group, LLC & IMPLAN Application
29 INDIAN GAMING - ANNUAL REPORT 2024
GOVERNMENT TAXES PAID (2013 TO 2023) Over the past decade, Indian Gaming has made a substantial contribution to government tax revenues. From 2013 to 2023, the total accumulation of taxes generated by Indian Gaming amounted to an impressive $158,217,430,639, significantly bolstering both United States and State Treasuries. During this same period, Tribes in selected states have allocated an additional $17,323,875,691 in revenue-sharing payments to state treasuries. This demonstrates the mutually beneficial nature of Indian gaming, as the success of Tribal enterprises translates into increased revenues for states with revenue-sharing agreements in place.
This remarkable financial contribution underscores the vital role played by Indian Gaming in supporting governmental functions and fostering economic growth at both the federal and state levels.
$158,217.4 2013 - 2023 Federal & State Revenues Generated by Indian Gaming $180,000 $160,000 $140,000 $120,000 $100,000
$110,979.7
$80,000 $60,000 $40,000 $20,000 $-
$30,790.3
$17,323.9
Total Federal & State Revenue
Federal Treasury Revenues
State Treasury Revenues State Revenue Sharing
Source: Dupris Consulting Group, LLC & IMPLAN Application
30 INDIAN GAMING - ANNUAL REPORT 2024
MULTIPLIER AND TOTAL IMPACTS This analysis employs an input/output modeling structure, focusing on three primary types of multipliers: Employment, Income, and Output. Employment multipliers gauge the total change in the number of jobs across associated employment sectors for each direct job or unit volume in payroll generated by the primary subject of the analysis. Income multipliers quantify the total dollar- valued change in the income or earnings of households employed by all industries for each dollar of payroll expended by the primary subject of the analysis. Output multipliers delineate the total dollar change across all industries resulting from a dollar change in output delivered to final demand by the subject of the analysis. These multipliers are influenced by factors such as technology, geography, inter-industry linkages, and localization. An input/output model offers a comprehensive view of the economy, illustrating the transactions between sectors of the economy within a given time frame. It categorizes the activities of economic agents (industry, government, households) into various production sectors, measuring transactions in terms of dollars. The multiplier effect, or ripple effect, manifests as each round of inter-industry purchases generates diminishing local effects until all the money initially spent leaks out of the region.
How it works: Indian casinos purchases paper from the office supply store, the office supply store purchases employee uniforms from a local clothing store, the clothing store pays a local cleaning service to clean the store, and so on. Each round of inter-industry purchases generates fewer local effects until all the money originally spent leaks out of the region. Local labor purchases operate similarly, with workers spending their incomes on various goods and services, contributing to the local economy’s vitality. The total economic impact is the sum of the direct, indirect, and induced effects. Estimates of indirect and induced impacts were conducted by Dupris Consulting Group , utilizing multipliers from the Regional Input/output Modeling System (RIMS II) maintained by the U.S. Department of Commerce’s Bureau of Economic Research, as well as the IMPLAN software package. These multipliers are mathematically derived from empirical data specific to geographies, industries, and other attributes of economic systems.
31 INDIAN GAMING - ANNUAL REPORT 2024
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