Civic Intelligence

Bowling Green State University Alumni Association

990 • Fiscal year 2019 • EIN 23-7248524

Jul 01, 2018 to Jun 30, 2019 • Filed on Apr 20, 2020

Bowling Green State UniversityBowling Green, OH 43403

(419) 372-7700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

37th percentile

0.03x

Higher debt load relative to assets than 37% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

66th percentile

11%

Higher net margin than 66% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

91st percentile

$214,326

Higher top officer pay than 91% of similar nonprofits.

Top officer pay equals 36.6% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

57th percentile

5.4%

Faster asset growth than 57% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

39th percentile

0.2%

Faster revenue growth than 39% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,647,991

Up $83,939 (+5.4%) from 2018

Net Assets

Up

$1,599,509

Up $70,274 (+4.6%) from 2018

Liabilities

Up

$48,482

Up $13,665 (+39%) from 2018

Revenue

Up

$585,919

Up $1,036 (+0.2%) from 2018

Expenses

Down

$524,309

Down $1,500 (-0.3%) from 2018

Net Income

Up

$61,610

Up $2,536 (+4.3%) from 2018

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2011: $1,719,227Liabilities 2011: $13,231Net Assets 2011: $1,705,9962011Assets 2012: $1,895,243Liabilities 2012: $6,710Net Assets 2012: $1,888,5332012Assets 2013: $1,924,134Liabilities 2013: $28,285Net Assets 2013: $1,895,8492013Assets 2014: $1,947,315Liabilities 2014: $13,246Net Assets 2014: $1,934,0692014Assets 2015: $2,016,913Liabilities 2015: $55,579Net Assets 2015: $1,961,3342015Assets 2016: $1,950,216Liabilities 2016: $37,442Net Assets 2016: $1,912,7742016Assets 2017: $1,525,503Liabilities 2017: $39,957Net Assets 2017: $1,485,5462017Assets 2018: $1,564,052Liabilities 2018: $34,817Net Assets 2018: $1,529,2352018Assets 2019: $1,647,991Liabilities 2019: $48,482Net Assets 2019: $1,599,5092019Assets 2020: $1,829,805Liabilities 2020: $7,534Net Assets 2020: $1,822,2712020Assets 2021: $2,030,414Liabilities 2021: $3,044Net Assets 2021: $2,027,3702021Assets 2022: $1,907,065Liabilities 2022: $16,469Net Assets 2022: $1,890,5962022Assets 2023: $1,933,038Liabilities 2023: $302,807Net Assets 2023: $1,630,2312023Assets 2024: $1,806,118Liabilities 2024: $301,985Net Assets 2024: $1,504,1332024

Highlighted filing

2019

Assets$1,647,991
Liabilities$48,482
Net Assets$1,599,509

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $970,6992011Expenses 2012: $609,2552012Expenses 2013: $650,1422013Revenue 2014: $739,824Expenses 2014: $723,185Net Income 2014: $16,6392014Revenue 2015: $773,200Expenses 2015: $740,865Net Income 2015: $32,3352015Revenue 2016: $877,584Expenses 2016: $948,534Net Income 2016: -$70,9502016Revenue 2017: $576,114Expenses 2017: $995,317Net Income 2017: -$419,2032017Revenue 2018: $584,883Expenses 2018: $525,809Net Income 2018: $59,0742018Revenue 2019: $585,919Expenses 2019: $524,309Net Income 2019: $61,6102019Revenue 2020: $567,811Expenses 2020: $343,819Net Income 2020: $223,9922020Revenue 2021: $350,997Expenses 2021: $153,446Net Income 2021: $197,5512021Revenue 2022: $389,506Expenses 2022: $430,169Net Income 2022: -$40,6632022Revenue 2023: $378,013Expenses 2023: $627,503Net Income 2023: -$249,4902023Revenue 2024: $524,627Expenses 2024: $657,780Net Income 2024: -$133,1532024

Highlighted filing

2019

Revenue$585,919
Expenses$524,309
Net Income$61,610
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Apr 20, 2020
Return Version
2018v3.1
Gross Receipts
$725,058
Mission and Program Overview

Mission

Promote bowling green state university by providing services to bgsu alumni.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$640,711$670,920▲ $30,209
Savings and Temporary Cash Investments$168,614$113,315▼ $55,299
Prepaid Expenses and Deferred Charges$44,017$35,143▼ $8,874
Land, Buildings, and Equipment, Net$7,530$844▼ $6,686
Total Assets$1,564,052$1,647,991▲ $83,939
Other Assets Total$703,180$827,769▲ $124,589
Liabilities
Accounts Payable and Accrued Expenses$21,028$29,961▲ $8,933
Deferred Revenue$13,789$18,521▲ $4,732
Total Liabilities$34,817$48,482▲ $13,665
Net Assets / Fund Balance
Unrestricted Net Assets$1,213,226$1,218,947▲ $5,721
Temporarily Rstr Net Assets$316,009$380,562▲ $64,553
Total Net Assets Fund Balance$1,529,235$1,599,509▲ $70,274
Total Liabilities and Net Assets / Fund Balance$1,564,052$1,647,991▲ $83,939

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$844$304,665$305,509
Other Assets Org$13,881--
Other Securities$670,920--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeOtherTotal
Pamela J ConlinPresidentPT$98,210$98,210

Board Members and Trustees

NameTitle
Carol WareChair
Matthew MaurerFinance/audit/investment Chair
Peter Winovich IiiPast Chair - Board Rep
Rebecca KocherFormer President
Jack HottVice Chair
Rockne StarksFormer Member
Alex WrightMember
Alison FryeMember
Amanda ChristianMember
Bob MihocikMember
Brenda FrankartMember
Charlotte MckenzieMember
Dennis McgurerMember
Jeff CashellMember
Jodi MitchellMember
Mizell Stewart IiiMember
Ray Gibson JrMember
Stephanie SwigerMember
Thaddeus StandleyMember
Martha Haskins OakesStudent Recruitment, Reten
Revenue and Support

Revenue Composition

Contributions and Grants
$354,274
Program Service Revenue
$117,658
Investment Income
$28,066
Other Revenue
$85,921
All Other Contributions
$1,847
Change in Net Assets
$61,610

Audited Revenue Reconciliation

Revenue per Audited Statements
$585,919
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$650,540
Total Revenue per Audited Statements
$1,236,459
Total Revenue per Form 990
$585,919
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$514,309
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Travel$49,053$21,023-$70,076
Fees for Services Other$34,786$14,908-$49,694
Other Expenses$18,707$8,018-$26,725
All Other Expenses$11,805$5,060-$16,865
Fees for Services Accounting$9,625$4,125-$13,750
Grants to Domestic Individuals$10,000--$10,000
Occupancy$6,007$2,574-$8,581
Office Expenses$5,984$2,564-$8,548
Advertising$4,985$2,136-$7,121
Depreciation Depletion$4,680$2,006-$6,686
Insurance$2,247$963-$3,210
Total Functional Expenses$370,016$154,293$0$524,309

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,166,185
Expenses Not Reported on Form 990$641,876
Expenses per Audited Statements$524,309
Total Expenses per Form 990$524,309
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

The board's finance committee chair, a member of the finance committee, and bowling green state university's director of foundation accounting review the return prior to filing.

Form 990, Part VI, Section B, Line 12C

The association's board follows bowling green state university's policies (related entity, see schedule r).

Form 990, Part VI, Section B, Line 15

The association does not have any employees.

Form 990, Part VI, Section C, Line 19

Bowling green state university alumni association, will, upon request, make available to the public its forms 990, governing documents, conflict of interest policy, and financial statements as required by law. The association's form 990 can also be reviewed at www.guidestar.org.

Filing and Contact Details

Filer

Filer Name
Bowling Green State University Alumni
EIN
23-7248524
Phone
4193727700
Address
BOWLING GREEN STATE UNIVERSITY, BOWLING GREEN, OH 43403

Signing Officer

Name
Pamela J Conlin
Title
President
Phone
4193727700
Signed
2020-04-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Pamela J Conlin
Formed
1972
Legal Domicile
Oh
Voting Board Members
19
Independent Board Members
18
Employees
0
Volunteers
50

Preparer

Firm
Gbq Partners LLC
Address
5580 MONROE STREET, SYLVANIA, OH 43560
Preparer
David Peer
Phone
4198858338
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 1:

MODIFIED CASH

FORM 990, PART XII, LINE 2C:

The process has remained unchanged.

Financial Statement Notes

PART III, LINE 4:

Artwork purchased from campus art shows for public exhibition

PART X, LINE 2:

Fasb asc 740-10, income taxes, provides guidance for accounting for uncertainty in income taxes and clarifies how tax benefits for uncertain tax positions are to be recognized, measured, and reported in financial statements and requires certain disclosures of uncertain tax matters. At june 30, 2019 and 2018, the association did not have any unrecognized tax benefits. The association's policy is to classify interest and penalties recognized in connection with income tax matters as administrative expense.

Raw XML AppendixShowing 400 of 635 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3STUDENT RECRUITMENT, RETEN
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IRS990/Form990PartVIISectionAGrp/TitleTxt7MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt10MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12MEMBER
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IRS990/Form990PartVIISectionAGrp/TitleTxt14MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt15MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt16MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt17PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt18MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt19FORMER PRESIDENT
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IRS990/FSAuditedInd01
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IRS990/GrantsToIndividualsInd01
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IRS990/GrossRentsGrp/RealAmt02630
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IRS990/IncludeFIN48FootnoteInd01
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IRS990/InsuranceGrp/ProgramServicesAmt02247
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IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt02630
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt02630
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IRS990/NondeductibleContributionsInd00
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02564
IRS990/OfficeExpensesGrp/ProgramServicesAmt05984
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
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IRS990/OtherChangesInNetAssetsAmt00
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IRS990/OtherExpensesGrp/Desc2PUBLICATIONS AND MAILIN
IRS990/OtherExpensesGrp/Desc3GIFTS AND AWARDS
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt120365
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt213358
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt38018
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IRS990/OtherExpensesGrp/ProgramServicesAmt231170
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IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER INCOME
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IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt044017
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035143
IRS990/PrincipalOfficerNm0PAMELA J CONLIN
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IRS990/PYTotalProfFndrsngExpnsAmt00
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IRS990/QuidProQuoContributionsInd00
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IRS990/RelatedOrganizationCtrlEntInd00
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IRS990/RentalIncomeOrLossGrp/RealAmt02630
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
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IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990/RoyaltiesRevenueGrp/ExclusionAmt082669
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IRS990/SavingsAndTempCashInvstGrp/BOYAmt0168614
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0113315
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0354274
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0357521
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0355846
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0640683
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0592033
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02300357
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0114249
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0110922
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0119037
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0114578
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0114325
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0573111
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0524494
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.80060
IRS990ScheduleA/PublicSupportPY170Pct00.81550
IRS990ScheduleA/PublicSupportTotal170Amt02300357
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0354274
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0355846
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0640683
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0592033
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02300357
IRS990ScheduleA/TotalSupportAmt02873468
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.81$0.30$1.50$0.52$0.66$0.13
2023Detailed filing. Detailed filing data is available for this year.$1.93$0.30$1.63$0.38$0.63$0.25
2022Detailed filing. Detailed filing data is available for this year.$1.91$0.02$1.89$0.39$0.43$0.04
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.03$0.00$2.03$0.35$0.15$0.20
2020Detailed filing. Detailed filing data is available for this year.$1.83$0.01$1.82$0.57$0.34$0.22
2019Detailed filing. Detailed filing data is available for this year.$1.65$0.05$1.60$0.59$0.52$0.06
2018Detailed filing. Detailed filing data is available for this year.$1.56$0.03$1.53$0.58$0.53$0.06
2017Detailed filing. Detailed filing data is available for this year.$1.53$0.04$1.49$0.58$1.00$0.42
2016Detailed filing. Detailed filing data is available for this year.$1.95$0.04$1.91$0.88$0.95$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.02$0.06$1.96$0.77$0.74$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.95$0.01$1.93$0.74$0.72$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.92$0.03$1.90$0.65
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.90$0.01$1.89$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.72$0.01$1.71$0.97