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 seek to maintain and protect Indian sovereign governmental authority in Indian Country.
2 – INDIAN GAMING - ANNUAL REPORT 2025
ANNUAL REPORT 2025
Chairman’s Report
4
Vice Chairman’s Report
8
Executive Director’s Report
10
IGA Membership Report
13
Board of Directors & Staff
16
Nationwide Impacts of Indian Gaming
19
3 – INDIAN GAMING - ANNUAL REPORT 2025
CHAIRMAN’S REPORT ERNEST L. STEVENS, JR. Oneida Nation of Wisconsin
Welcome to San Diego! T his year will mark the 40th Anniversary of the Indian Gaming Tradeshow and Convention and I am proud to report our Industry has never been stronger. IGA’s Economic Impact Report for FY 2024 anticipates tribal gaming revenues of $43.4 Billion! This is an increase of $1.5 billion over FY2023 gaming revenues. It is clear that IGRA has worked to foster economic self- sufficiency on the Reservation. But IGRA was not designed to be a federal welfare program. Neither the Supreme Court nor Congress through IGRA, invented Indian gaming. Tribal Nations have had games of chance since time immemorial. Most importantly, IGRA did not freeze Indian gaming on the date of its enactment in 1988. The true history of Indian gaming stems from the U.S. Supreme Court decision involving Tribal nations right here in California, as well as the Seminoles in Florida. In California v. Cabazon Band of Mission Indian 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 pressed
4 – INDIAN GAMING - ANNUAL REPORT 2025
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. Most Tribes believe IGRA was meant to limit tribal economic opportunities through gaming. While IGRA does require Tribes to negotiate agreements or “compacts” with state governments to conduct Class III gaming, the Act does require 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 our differences, 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. In 2024, Indian gaming again proved its viability as a proven job creator, delivering almost 700,000 American jobs. Jobs generated by Indian gaming provide many Native Americans with their first opportunity to work at home on the reservation, or spur other Native Americans to pursue their entrepreneurial dreams. Over the years, Native citizens have returned to their 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
5 – INDIAN GAMING - ANNUAL REPORT 2025
gaming professionals have fostered a gaming technological evolution for the entire industry. 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 and mobile gaming industry with it, and not all of it in a positive manner. We are seeing a massive increase in so-called “sweepstakes gaming” which is actually just another form of illegal gambling dressed up as free mobile gaming. In addition, the Commodities Futures and Trading Commission (CFTC) is entertaining the notion of regulating sports prediction markets as part of its regulatory role in the Stock Market. This proposal would expand sports betting to all 50 States regardless of whether the State has authorized sports betting. The Indian gaming industry is evolving to address this changing landscape. In recent years, dozens of Tribal Governments have added legal sports wagering to Indian gaming operations. Tribes and States, as distinct sovereigns, should be deciding the public policy future of gambling, not foreign companies exploiting loopholes in new technology. Commercial gaming companies seeking to undermine state and tribal sovereignty yet again ignore the fact 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
6 – INDIAN GAMING - ANNUAL REPORT 2025
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 San Diego and talk to the industry leaders that are taking part in this gaming revolution. Taking a forward-looking and cooperative approach 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 in San Diego in 2023, the Indian Gaming Association is proud to continue to partner with the City and Convention Center to host this Tradeshow. As we reflect on 40 years of our show, we want to build on the success of those warriors who came before us 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 on behalf of the Indian Gaming Industry. Working together and staying united is more important than ever as we face new challenges. I truly believe our Tribal Leaders have taken IGRA’s limitations and expanded our success to make Indian Gaming more robust and one of the most substantial forces for advocacy for Indian 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.
Ernest L. Stevens, Jr., Chairman, Indian Gaming Association
7 – INDIAN GAMING - ANNUAL REPORT 2025
8 – INDIAN GAMING - ANNUAL REPORT 2025
VICE-CHAIRMAN’S REPORT DAVID Z BEAN Puyallup Tribe of Indians
Greetings from San Diego and thank you for attending this year’s Conference and Tradeshow. T o the IGA Membership, I am honored to be serving you as Vice-Chairman and our team has worked hard to represent all of Indian Country on behalf of the Association. With a new Administration in place, we have hit the New Year running to make sure our presence is felt across Congress and the federal agencies. The unprecedented dismissal of thousands of jobs in the Federal Government is impacting the services our Tribal Governments can provide. At the same time, Indian Country is still facing challenges at the Supreme Court and from illegal gaming companies eroding Tribal exclusivity in our state-tribal compacts. The Association begins 2025 in a strong position to defend our gaming industry, and we 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. During the turmoil that marks the beginning of this new era of Government, we have stressed to Congress and the new Federal Agency Directors that Tribal Sovereignty means Tribal Governments have jurisdiction over our lands and people without exception. For example, in the Northwest this includes Tribal jurisdiction over water,
INDIAN GAMING - ANNUAL REPORT 2025 – 9
fishing, and hunting rights, and the loss of our federal partners in these endeavors will not diminish Tribal jurisdiction. The Maverick case, also emanating from my home state of Washington, now sits before the Supreme Court. Unfortunately, the Supreme Court’s recent past rulings have opened new lines of attack from commercial gaming and opponents of Tribal Sovereignty to campaign against IGRA. With a diminishing federal workforce presence and a deterioration in the federal trust responsibility to Tribes, we can unfortunately expect more attacks on tribal programs and tribal entities. Indian Country now faces a challenging year ahead. We will need the newly elected Congress to address some of these these devastating Supreme Court rulings and reverse some of the cuts to Tribal programs. We are positive our allies on both sides of the political aisle will address these concerns as long as Indian Country remains united behind our core key principles: protection of tribal sovereignty, complete jurisdiction within our Reservation boundaries, and fostering economic activity on the reservation. These past several decades are proof that a strong and resilient Indian Country makes the Nation stronger and uplifts the lives of all citizens. I want to again thank our Member Tribes for your support over the past four years. Without your Tribe’s support, paying your IGA dues, attending this wonderful Tradeshow, IGA simply could not have achieved so much for Indian Country. We look forward to continuing our work with the IGA Board of Directors, Tribal and Associate Members, and all of Indian Country in this pivotal year. I have repeated this mantra since my first term and it has served IGA well: “Stay in motion…Forward Motion.” A United Indian Country is more powerful and durable than any radical changes to the Federal Government. 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.” I truly appreciate all of the hard work and dedication of our entire IGA team. Thank you, David Z. Bean , IGA Vice-Chairman
10 – INDIAN GAMING - ANNUAL REPORT 2025
EXECUTIVE DIRECTOR’S REPORT JASON GILES Muscogee (Creek) Nation
W elcome to beautiful San Diego! The Indian Gaming Association returns to San Diego this year where the Tradeshow will remain for the next few years. We are excited to be back in San Diego and I want to thank the City of San Diego and everyone at the San Diego Convention Center for their constant outreach. The Indian Gaming Association begins 2025 in a strong position to face the new challenges ahead. Last year we started work on the “Tribal Leaders’ Lounge” in the downstairs part of the Headquarters building. The Lounge will be available for all Members of IGA to come and relax between meetings on Capitol Hill, or bring visitors to our building and showcase the work Indian Country has done in D.C. As we begin 2025, the Federal Government has yet to resolve the FY 2025 Budget battle, but regardless of its outcome the Country will be dealing with a new era of Government. Most of Indian Country’s legislative and regulatory work with regards to Tribal tax laws, and gaming regulation remains a constant battle for respect of Tribal Government Sovereignty. Our staff is proud to serve Indian Gaming in a role that helps to bring 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 a humbling experience. Each organization brings a unique expertise to the table, but we have not lost focus on protecting Tribal Sovereignty and working to enhance Tribal self-determination.
INDIAN GAMING - ANNUAL REPORT 2025 – 11
Indian Gaming has become a central part of many state and local economies and the data indicates our industry is playing a strong economic role in the area of employment and wealth creation. I encourage you to read our “2024 IGA Economic Impact Report” and you will see that Tribal properties are generating several billion dollars in capital costs, operations and maintenance contracts, security and surveillance, goods and services, and other subsidiary economic activity that keeps our Tribal Casinos as a destination location. By law, Tribal casino 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 changing political environment, 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 and we are proud to serve as your advocates on Capitol Hill.
12 – INDIAN GAMING - ANNUAL REPORT 2025
INDIAN GAMING ASSOCIATION MEMBERSHIP AND HEADQUARTERS UPDATE T he Indian Gaming Association begins 2025 in a strong position to face the new challenges ahead. Last year we started work on the “Tribal Leaders’ Lounge” in the downstairs part of the Headquarters building. The Lounge will be available for all Members of IGA to come and relax between meetings on Capitol Hill, or bring visitors to our building and showcase the work Indian Country has done in D.C. IGA Tribal Membership continues its upward trends since the end of Covid. For three straight years Membership Director Kevin Leecy has surpassed the previous year’s revenue numbers. For FY 2024, IGA collected over $1.7 million in revenue and we are on a path to match or exceed that number this year. One of our new membership initiatives is to establish a “Wall of Sovereignty” at the IGA Headquarters Building. In 2019, IGA’s Membership Director initiated a campaign to ask Tribes for additional revenues beyond their normal membership fees. Tribal Donors would be honored with a plaque at the IGA Conference Room for their contributions. Currently, several Tribes paid additional fees of $25,000 and we thank them for their contribution: Shakopee Mdwekanton, Mashantucket Peqout, Mille Lacs Band of Ojibwe, Tule River Tribe, Puyallup Tribe, Chickasaw Nation, and the Leech Lake Band of Ojibwe. This membership initiative will help to raise significant funds for IGA’s operating and building budget while giving participating Tribes a prominent space on the wall at IGA. For 2025, The Membership Director is going push this initiative further as IGA seeks to consolidate both Associate and Tribal Memberships into one sortable database. 1. “Building Fundraising” Last year, several building sponsorship multi-year payment plans are ending. IGA is seeking new Tribal and commercial sponsors, including development of an Associate Member plan for building sponsorships. While fundraising for the building in the past, we explicitly held off on actively seeking Associate Member building sponsorships. The fear was that the IGA Building would be overrun with Commercial, not Tribal, sponsorships. With the start of construction on the “Tribal Leaders Lounge” IGA is in need of new building and maintenance funds. IGA will reach out to Associate Members for donations and give them exposure by way of small plaque’s, bricks, or other forms of exposure. Included in the next few pages are pictures and drawings of the new “Tribal Leaders Lounge”. We are excited to finish this project and provide a new membership experience for our Tribal Members. The Lounge will be exclusively for Tribal Member usage.
13 – INDIAN GAMING - ANNUAL REPORT 2025
14 – INDIAN GAMING - ANNUAL REPORT 2025
15 – INDIAN GAMING - ANNUAL REPORT 2025
BOARD OF DIRECTORS
Ernest L. Stevens, Jr. Oneida Nation of Wisconsin
Chairman
Puyallup Tribe of Indians
Vice-Chairman David Z. Bean
Treasurer Secretary
Coeur D’ Alene
Paulette Jordan
Indian Gaming Association Staff Jason Giles, Executive Director Muscogee Creek Danielle Her Many Horses, Deputy Director, General Counsel Oglala Lakota Nation Angelica Molina, Director of Operations Navajo Nation Kevin Leecy, Director of Memberships & Development - Tribal Memberships Oneida Nation of Wisconsin Ricky Granquist, Sr. Administrative Assistant Oneida Nation of Wisconsin Chelsea Blake, Legislative Director
Mimi Hoang, Associate Membership Director
Maria Ferguson, Office Manager
Brianna Westwood, Property Manager
Sunnirose Terry, Building Concierge Navajo Nation
16 – INDIAN GAMING - ANNUAL REPORT 2025
DELEGATES
Region
Delegate
At Large Delegates
Alternates
Janice L. Hotch Tlingit & Haida
Greg Abrahamson Spokane Tribe Rodney Butler Mashantucket Pequot Tribal Nation Stephen Lewis Gila River Indian Community Kevin Killer Oglala Sioux Tribe
Alaska
Robert McGhee Poarch Band of Creek Indians Stephanie Bryan Poarch Band of Creek Indians
Michael Conners St. Regis Mohawk
Eastern
Jerry Lankford Miami Tribe Billy Friend Wyandotte Nation Cr aig Harper Peoria Tribe
Matthew Morgan , Chickasaw Nation
Eastern Oklahoma
Associate Members
NON VOTING
Tyler Yellow Boy Oglala Lakota Nation Bernardo Rodriguez Oglala Lakota Nation
Chris Georgacas Goff Public Kelli Meyers GLI Carl Long PMI Tribal Solutions
Great Plains Collette Brown Spirit Lake Nation
Dr. Alex Wesaw Pokagon Band of Potawatomi David Merrill, Jr. Saginaw Chippewa Indian Tribe
Brandon Yellowbird-Stevens Oneida Nation of Wisconsin
Midwest
Dr. Buu Nygren Navajo Nation
Casey Allen Johnson Navajo Nation
Navajo
Denise Harvey The Confederated Tribes of Grand Ronde
Northwest
Rosemary Morillo Soboba Band Richa rd Jones, Jr., Table Mountain Rancheria
Mark Macarro Pechanga Band of Indians
Pacific
Gary Santos Tule River Tribe
Lee Spoonhunter Northen Arapaho Tribe Francine Dupuis Confederated Salish and Kootenai Tribes
Rocky Mountain Southern Plains
Jenni Wildcat Northern Arapaho Tribe
Michael McLane Delaware Nation Stuart Paisano Pueblo of Sandia
Perri Ahhaitty Iowa Tribe of Oklahoma Melanie Martinez Pueblo of Santa Ana
Southwest
Cheryl Doka Salt River Pima Maricopa Indian Community
Paul Russell Fort McDowell Yavapai Nation
Western
17 – INDIAN GAMING - ANNUAL REPORT 2025
18 – INDIAN GAMING - ANNUAL REPORT 2025
THE NATIONWIDE ECONOMIC IMPACTS OF THE INDIAN GAMING INDUSTRY IN 2023
An Economic Analysis Report
FY 2023
19 – INDIAN GAMING - ANNUAL REPORT 2025
20 – INDIAN GAMING - ANNUAL REPORT 2025
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
26
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
INDIAN GAMING - ANNUAL REPORT 2025 – 21
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 2024.
DIRECT AND MULTIPLIER IMPACT
• In 2024, the Indian Gaming Industry through 252 Tribes, exhibited substantial economic activity, contributing to an overall economic output of $102,353,549,912. • Directly, the industry transferred $16,297,145,749 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 274,441 ongoing jobs in 2024, with 75% occupied by non-tribal citizens. • Indian gaming activities do not take place in one
• In summary, Indian Gaming contributed $35,851,877,268 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 $19,050,030,397.
company, but in 528 casino businesses. However, as a single category of enterprise, it would rank 26th among the top employers in the United States.
EMPLO YMENT AND WAGES
• The total employment gains stemming from Indian Gaming Industry’s economic activities amounted to 672,484 jobs, with 40.8% representing direct employment and 59.2% indirect employment. • Wages paid to industry employees reached $8,455,493,383 . 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 $27,396,383,886 in wages.
21 INDIAN GAMING - ANNUAL REPORT 2023
22 – INDIAN GAMING - ANNUAL REPORT 2025
Background
The impact of Nationwide Indian Gaming reverberates across the United States, contributing significantly to tax revenues, purchasing power, expansion development, and job creation in regions hosting Indian casinos. It serves as a potent catalyst for numerous American Indian Nations, offering them a rare 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 has alleviated the burden on federal, state, and local taxpayers and governments, sparing them from having 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 528 casino properties substantial contribution of $16.3 billion in direct transfers to Tribal governments for program spending and investments in 2024. For the year, a total of 252 Tribal Governments operated 528 gaming facilities spanning 20.2 million square feet of gaming space across 29 states. These facilities boasted a comprehensive array of amenities, including 385,269 slot machines, 6,573 table games, 1,300 poker tables, 51,833 bingo seats, 54,067 hotel rooms, 1,703 restaurants, 211
entertainment venues, 4,669,940 million square feet of convention space, 404,815 parking spaces and 20,901,092 million square feet of casino space. This collective infrastructure contributed to Indian gaming’s impressive $43.4 billion in gambling revenues and an additional $5.7 billion in ancillary revenues, resulting in total revenues of $49.1 billion. Special Note: In the “Indian Gaming Industry State-by-State Economic Impact Numbers for 2024,” although the total number of Tribes operating casinos at the state level is listed as 259, the grand total of Tribes operating 528 casinos in the United States is 252. 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.
INDIAN GAMING - ANNUAL REPORT 2025 – 23
Introduction Tribal Nations within the United States possess a distinctive governmental status, characterized by their classification as sovereign entities while closely resembling local and state government structures in terms of jurisdiction. These 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. The enactment of the Indian Gaming Regulatory Act in 1988 presented Tribal governments in 29 states with a transformative 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 $178,143,330,397 to the Federal and State governments, with $19,336,608,227 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 2024.
24 – INDIAN GAMING - ANNUAL REPORT 2025
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.
INDIAN GAMING - ANNUAL REPORT 2025 – 25
Impact Overview T he 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 2024. 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 2024 were quantified at $102.3 billion in total economic output, facilitating the creation of 274,441 jobs on reservations and 398,043 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 2024, the Tribal gaming sector of the economy garnered $43.4 billion in gambling revenues alongside $5.7 billion in ancillary revenues, culminating in a total of $49.1 billion in revenues. Notably, the National Indian Gaming Commission (NIGC) reported $41.9 billion in gambling revenues for 2023, signifying a 3.7% increase from the prior year’s estimate provided by Dupris Consulting Group for IGA in 2024. While ancillary revenues are not tracked by NIGC, Dupris Consulting Group estimated a 12.3% growth in ancillary revenues from 2023 to 2024. 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 th e current period, Indian Gaming generated significant economic activity, yielding an overall economic output of $102.3 billion. This encompasses an economic output of $29.8 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 2024
$43,452,271,968
Gross Gaming Revenues
Source: Dupris Consulting Group, LLC & IMPLAN Application Total Gaming & Ancillary Revenues Ancillary Revenues (Hotels, Food & Beverage, Entertainment, etc..)
$5,728,498,107
$49,180,770,075
26 – INDIAN GAMING - ANNUAL REPORT 2025
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.
The Indian Gaming Industry fosters job creation at multiple levels. Firstly, employment opportunities arise within its 528 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.
EMPLOYMENT GAINS I n 2024, the Indian Gaming Industry generated a total of 672,484 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.
INDIAN GAMING - ANNUAL REPORT 2025 – 27
AREAS OF EMPLOYMENT GAINS
Moreover, the Indian Gaming Industry embarked on capital spending projects totaling $2,249,179,969, which in turn generated another 20,266 jobs. In a significant contribution to Tribal Governments, Indian casinos transferred $16,297,145,749 for program spending and investments.This transfer facilitated the creation of an additional 180,024 jobs. Overall, as a crucial job generator within the United States economy, Indian gaming industry contributes to a total of 672,484 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.
Within the Indian Gaming Industry, a total of 274,441 full- time workers are employed. In 2024, the wages disbursed to these employees amounted to $8,455,493,383. Furthermore, the expenditure of disposable incomes by employees of both casinos and ancillary businesses resulted in the creation of an additional 37,393 jobs across local, regional, and national economies, bringing the total job creation for the first and second tiers to 311,834. In 2024, Indian gaming facilities and their ancillary businesses collectively spent $17,123,988,953 on goods and services. This substantial expenditure led to the creation of an additional 160,360 jobs.
INDIAN GAMING DIRECT AND INDIRECT JOBS GENERATED IN 2024
Direct Jobs in Gaming
227,881 46,560 274,441
Direct Jobs from Ancillary (Hotels, Food & Beverage, etc..)
Direct Jobs from Regulatory Oversight at Federal, State & Tribal Levels
Indirect Jobs from Wages created by Indian Gaming
37,393 160,360 20,266 218,019
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 gov - ernments - purchasing goods & services, revenue sharing payments to state governments, capital expansion projects & regulatory spending at Federal, State & Tribal levels
180,024
Indian Gaming Stimulated Jobs Nationwide
672,484
Source: Dupris Consulting Group, LLC & IMPLAN Application
28 – INDIAN GAMING - ANNUAL REPORT 2025
FEDERAL, STATE & COUNTY TAXES Fe deral, 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 672,484 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 2024, wages paid to employees of Indian Gaming amounted to $8,455,493,383. 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 $27,396,383,886 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 $12,781,744,333 in Federal Taxes, $4,856,815,294 in State Taxes, and $1,411,470,770 in County Taxes. Collectively, this totaled $19,050,030,397 in tax revenues for federal, state, and local governments in 2024.
2024 Tax Revenues by Federal, State & County Government
$25,000
$20,000
$15,000
$19,050.0
$10,000
$12,781.7
$5,000
$4,856.8
$1,411.5
$-
Federal Taxes
State Taxes
County Taxes.
Total Taxes
Source: Dupris Consulting Group, LLC & IMPLAN Application
INDIAN GAMING - ANNUAL REPORT 2025 – 29
FEDERAL, STATE & COUNTY TAX CATAGORIES Br eaking 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 $6,769,626,287 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 $3,894,411,866 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 $3,450,103,551. At the state government level, Tribes further support their counterparts through revenue-sharing payments for operating casinos in selected states. In 2024, these revenue-sharing payments amounted to $2,013,308,227. 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
$8,455,493,383 $27,396,383,886 $35,851,877,268
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 Pesonal Income Taxes from Direct Casino Wages Social Security and Medicare Taxes from Direct Casino Wages
$1,268,324,007 $1,293,690,488 $6,769,626,287 $3,450,103,551 $12,781,744,333
Federal Government Taxes (Personal Income, Social Insurance-Employee & Employer Contribution, Custom Duty, Excise, Corporate Profits)
Total Savings from avoided Unemployment & Other Government Aid
Subtotal Federal Tax Income
State Income Household Personal Income Taxes from Direct Casino Wages
$360,565,971
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)
$2,482,941,096 $2,013,308,227 $4,856,815,294
Total Revenue Sharing Payments to Selected State Governments
Subtotal State Tax Income
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)
$1,411,470,770
Total Federal, State & County Tax Revenues
$19,050,030,397
Source: Dupris Consulting Group, LLC & IMPLAN Application
30 – INDIAN GAMING - ANNUAL REPORT 2025
GOVERNMENT TAXES PAID (2013 TO 2024) Over the past decade, Indian Gaming has made a substantial contribution to government tax revenues. From 2013 to 2024, the total accumulation of taxes generated by Indian Gaming amounted to an impressive $178,143,330,397, significantly bolstering both United States and State Treasuries. During this same period, Tribes in selected states have allocated an additional $19,336,608,227 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.
$178,143,3 2013 - 2024 Federal & State Revenues Generated by Indian Gaming $200,000 $180,000 $160,000 $140,000 $120,000 $100,000 $123,761.4
$80,000 $60,000 $40,000 $20,000 $-
$35,045.3
$19,336.6
Total Federal & State Revenue
Federal Treasury Revenues
State Treasury Revenues
State Revenue Sharing
Source: Dupris Consulting Group, LLC & IMPLAN Application
INDIAN GAMING - ANNUAL REPORT 2025 – 31
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.
32 – INDIAN GAMING - ANNUAL REPORT 2025
NAICS SECTOR IMPACTS This section of the study, calculates and breaks out the total economic impact by major NAICS Sector . In the national economic accounts, the institutional units that make up the total economy: Business, households and institutions, and general government. The sectors are generally the two-digit NAICS levels, although manufacturing, retail, and transportation and warehousing span several two- digit codes. The North American Industry Classification System (NAICS) is the standard used by Federal statistical agencies in classifying business establishments for collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS was developed under the auspices of the Office of Management and Budget (OMB), and adopted in 1997 to replace the Standard Industrial Classification (SIC) system. It was developed jointly by the U.S. Economic Classification Policy Committee (ECPC), Statistics Canada, and Mexico’s Instituto Nacional de Estadistica y Geografia, to allow for a high level of comparability in business statistics among the North American countries. The definition of each Major NAICS sector or group of sectors is discussed below: Agriculture – This sector comprises establishments primarily engaged in growing crops, raising animals, harvesting timber, and harvesting fish and other animals from a farm, ranch, or their natural habitats. Mining – This sector comprises establishments that extract naturally occurring mineral solids, such as coal and ores; liquid minerals, such as crude petroleum; and gases, such as natural gas. The term mining is used in the broad sense to include quarrying, well operations, beneficiating (e.g., crushing, screening, washing, and flotation), and other preparations customarily performed at the mine site, or as a part of mining activity.
Construction – This sector comprises establishments primarily engaged in the construction of buildings or engineering projects (e.g., highways and utility systems). Establishments primarily engaged in the preparation of sites for new construction and establishments primarily engaged in subdividing land for sale as building sites also are included in this sector. Manufacturing – This sector comprises establishments engaged in the mechanical, physical, or chemical transformation of materials, substances, or components into new products. The assembling of component parts of manufactured products is considered manufacturing, except in cases where the activity is appropriately classified in the construction sector. TIPU – This acronym represents, Transportation, Information, and Public Utilities. Transportation: Sector includes industries providing transportation of passengers and cargo, warehousing and storage for goods, scenic and sightseeing transportation, and support activities related to modes of transportation. Establishments in these industries use transportation equipment or transportation related facilities as a productive asset. The type of equipment depends on the mode of transportation. The modes of transportation are air, rail, water, road, and pipeline. Information: Sector comprises establishments engaged in the following processes: (a) producing and distributing information and cultural products, (b) providing the means to transmit or distribute these products as well as data or communications, and (c) processing data. Public Utilities: Sector comprises establishments engaged in the provision of the following utility services: electric power, natural gas, steam supply, water supply, and
Page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 Page 10 Page 11 Page 12 Page 13 Page 14 Page 15 Page 16 Page 17 Page 18 Page 19 Page 20 Page 21 Page 22 Page 23 Page 24 Page 25 Page 26 Page 27 Page 28 Page 29 Page 30 Page 31 Page 32 Page 33 Page 34 Page 35 Page 36 Page 37 Page 38 Page 39 Page 40 Page 41 Page 42 Page 43 Page 44Made with FlippingBook - Online catalogs