DES MOINES, Iowa (AP) — A state board has ruled that an Iowa casino does not have to follow the state’s open records laws because it no longer owes a debt to the county where it operates.

The Iowa Public Information Board issued the opinion in response to a request from the Des Moines Register (http://dmreg.co/2gSzJmP ). Prairie Meadows casino in Altoona lost its federal nonprofit status earlier this year and has declined to release records related to contracts of its top executives.

The casino’s board is appealing the IRS decision on its nonprofit status. The casino had argued it no longer has to abide by Iowa’s open records laws because it’s no longer indebted to Polk County.