Civic Intelligence

Bowling Green Community Development Foundation

990 • Fiscal year 2014 • EIN 34-1585365

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 12, 2015

Organization Profilewww.BowlingGreen-OH.com
130 S Main StreetBowling Green, OH 43402

(419) 353-3591

Siviq Scores

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

Liabilities / Assets

21st percentile

0.02x

Higher debt load relative to assets than 21% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

37th percentile

0.10x

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

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Net Margin

91st percentile

23%

Higher net margin than 91% of similar nonprofits.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

28th percentile

$76,466

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 29.2% of source-year revenue.

2014 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2014

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Balance Sheet
Liabilities / Assets21st percentile

Assets

$1,218,981

No earlier filing loaded for comparison.

Net Assets

$1,191,917

No earlier filing loaded for comparison.

Liabilities

$27,064

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue37th percentileNet Margin91st percentile

Revenue

$262,083

No earlier filing loaded for comparison.

Expenses

$201,773

No earlier filing loaded for comparison.

Net Income

$60,310

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

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

$4.0M$3.0M$2.0M$1.0M$0Assets 2014: $1,218,981Liabilities 2014: $27,064Net Assets 2014: $1,191,9172014Assets 2015: $1,320,824Liabilities 2015: $38,578Net Assets 2015: $1,282,2462015Assets 2016: $1,365,278Liabilities 2016: $26,600Net Assets 2016: $1,338,6782016Assets 2017: $1,606,174Liabilities 2017: $110,243Net Assets 2017: $1,495,9312017Assets 2018: $1,745,187Liabilities 2018: $107,665Net Assets 2018: $1,637,5222018Assets 2019: $1,679,308Liabilities 2019: $3,547Net Assets 2019: $1,675,7612019Assets 2020: $1,713,763Liabilities 2020: $1,167Net Assets 2020: $1,712,5962020Assets 2021: $1,834,005Liabilities 2021: $1,877Net Assets 2021: $1,832,1282021Assets 2022: $2,048,966Liabilities 2022: $58,458Net Assets 2022: $1,990,5082022Assets 2023: $2,024,448Liabilities 2023: $692Net Assets 2023: $2,023,7562023Assets 2024: $3,965,545Liabilities 2024: $406,929Net Assets 2024: $3,558,6162024

Highlighted filing

2014

Assets$1,218,981
Liabilities$27,064
Net Assets$1,191,917
Open 2014 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2014: $262,083Expenses 2014: $201,773Net Income 2014: $60,3102014Revenue 2015: $363,290Expenses 2015: $392,609Net Income 2015: -$29,3192015Revenue 2016: $293,538Expenses 2016: $279,779Net Income 2016: $13,7592016Revenue 2017: $444,742Expenses 2017: $234,386Net Income 2017: $210,3562017Revenue 2018: $454,478Expenses 2018: $226,785Net Income 2018: $227,6932018Revenue 2019: $323,665Expenses 2019: $239,860Net Income 2019: $83,8052019Revenue 2020: $316,286Expenses 2020: $234,936Net Income 2020: $81,3502020Revenue 2021: $317,672Expenses 2021: $246,248Net Income 2021: $71,4242021Revenue 2022: $406,946Expenses 2022: $250,356Net Income 2022: $156,5902022Revenue 2023: $170,614Expenses 2023: $113,098Net Income 2023: $57,5162023Revenue 2024: $1,703,517Expenses 2024: $177,461Net Income 2024: $1,526,0562024

Highlighted filing

2014

Revenue$262,083
Expenses$201,773
Net Income$60,310
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 12, 2015
Return Version
2014v5.0
Gross Receipts
$263,802
Mission and Program Overview

Mission

Promote the economic welfare of the Bowling Green, OH Community.

Promote the economic welfare of the Bowling Green Community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$794,348$793,952▼ $396
Land, Buildings, and Equipment, Net$674,237$674,237→ $0
Rtn Earn Endowment Incm Other Fnds$345,674$397,965▲ $52,291
Savings and Temporary Cash Investments$343,521$396,255▲ $52,734
Other Notes and Loans Receivable, Net$128,130$119,715▼ $8,415
Cash and Non-Interest-Bearing Accounts$2,153$28,774▲ $26,621
Total Assets$1,148,041$1,218,981▲ $70,940
Liabilities
Deferred Revenue$6,750$22,500▲ $15,750
Accounts Payable and Accrued Expenses$1,269$4,564▲ $3,295
Total Liabilities$8,019$27,064▲ $19,045
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,140,022$1,191,917▲ $51,895
Total Liabilities and Net Assets / Fund Balance$1,148,041$1,218,981▲ $70,940

Asset Categories

AssetBook ValueDepreciationBasis
Land$674,237-$674,237
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Suzanne C ClarkExecutive DirectorFT$76,466$76,466

Board Members and Trustees

NameTitle
Paul RankinPast President
Michael J MarshPresident
William Culbertson2nd Vice President
Dan CraigVice President
Dave SaneholtzBoard Rep. At Large
Mike RywalskiBoard Rep. At Large
Stan KorduckiBoard Rep. At Large
Dick HutchinsonIndustrial Rep. At Large
Jill InkrottIndustrial Rep. At Large
Sandy MilliganIndustrial Rep. At Large
Robert SpitlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$188,555
Program Service Revenue
$65,420
Investment Income
$1,539
Other Revenue
$6,569
Change in Net Assets
$60,310
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$126,305
Other Expenses$46,169
Grants and Similar Amounts Paid$29,299
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$50,535$21,658-$72,193
Other Salaries and Wages$17,801$17,800-$35,601
Grants to Domestic Orgs$29,299--$29,299
Occupancy$9,095$3,896-$12,991
Payroll Taxes$5,267$3,079-$8,346
Advertising$6,198--$6,198
Other Employee Benefits-$5,392-$5,392
Pension Plan Contributions$3,341$1,432-$4,773
Fees for Services Accounting-$4,410-$4,410
Conferences and Meetings$2,182$2,172-$4,354
Information Technology$3,480$870-$4,350
Other Expenses$4,000--$4,000
Office Expenses$547$2,187-$2,734
Insurance$433$1,472-$1,905
Fees for Services Management$1,300--$1,300
Travel$720--$720
Total Functional Expenses$137,405$64,368$0$201,773
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Craftco IncBowling Green, OH-Energy Efficient Lighting Loan$9,362
St Thomas MoreBowling Green, OH-Energy Efficient Lighting Loan$6,235
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“-- Membership may be purchased for 750 annually and is open to all organizations interested in promoting the economic development in the area of Bowling Green, OH.”

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

“-- The Form 990 is provided to the Board of Trustees at the monthly meeting.”

Form 990, Part VI, Section B, Line 15

“-- The Board of Trustees examines data from other local governments and school districts in order to determine the Executive Directors and staffs compensation.”

Form 990, Part VI, Section C, Line 19

“-- The Form 990, Board Minutes and any governing documents are available by request at the Bowling Green Community Development Foundations office.”

Filing and Contact Details

Filer

Filer Name
Bowling Green Community Development Foundation
EIN
34-1585365
Phone
4193533591
Address
130 S Main Street, Bowling Green, OH 43402

Signing Officer

Name
Suzanne C Clark
Title
Executive Director
Signed
2015-11-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael J Marsh
Formed
1988
Legal Domicile
Oh
Voting Board Members
56
Independent Board Members
56
Employees
3

Preparer

Firm
Kruse & Kress Tax and Accounting Services LLC
Address
315 N Main St Ste D, Bowling Green, OH 43402
Preparer
Amanda J Kress CPA
Phone
4194195039
Supplemental Narrative

Additional Explanations

Form 990, Part X, Line 31

“-- Cumulative adjustment to reflect full balance sheet disclosure under the modified cash basis. Property and equipment had been recorded as an expenditure when paid for and not depreciated. The tax return balance sheet has been modified to reflect the cost basis of all assets and liabilities as of the end of the year, although they have already been recognized as revenue and expenditures under the basis of accounting the Foundation uses for its financial statements.”

Form 990, Part XI, Line 5

“--The portion of Part X, Line 31 adjustments as explained above.”

Raw XML AppendixShowing 400 of 429 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.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01269
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04564
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Promote the economic welfare of the Bowling Green Community.
IRS990/AddressChangeInd0X
IRS990/AdvertisingGrp/ProgramServicesAmt06198
IRS990/AdvertisingGrp/TotalAmt06198
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/BackupWthldComplianceInd0true
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0Suzanne C Clark
IRS990/BooksInCareOfDetail/PhoneNum04193533591
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0130 S Main St
IRS990/BooksInCareOfDetail/USAddress/CityNm0Bowling Green
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0OH
IRS990/BooksInCareOfDetail/USAddress/ZIPCd043402
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOfficerEntInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt02153
IRS990/CashNonInterestBearingGrp/EOYAmt028774
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt021658
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt050535
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt072193
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt02172
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02182
IRS990/ConferencesMeetingsGrp/TotalAmt04354
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0188555
IRS990/CYGrantsAndSimilarPaidAmt029299
IRS990/CYInvestmentIncomeAmt01539
IRS990/CYOtherExpensesAmt046169
IRS990/CYOtherRevenueAmt06569
IRS990/CYProgramServiceRevenueAmt065420
IRS990/CYRevenuesLessExpensesAmt060310
IRS990/CYSalariesCompEmpBnftPaidAmt0126305
IRS990/CYTotalExpensesAmt0201773
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0262083
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt06750
IRS990/DeferredRevenueGrp/EOYAmt022500
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0Diversify the economy of the Bowling Green, OH area by setting aside land in a business park to attract the construction of new facilities in the Bowling Green area.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt03
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt04433
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt04410
IRS990/FeesForServicesAccountingGrp/TotalAmt04410
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt01300
IRS990/FeesForServicesManagementGrp/TotalAmt01300
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt0040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3003.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt4000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt5000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt6000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt7000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt8000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt9000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10000.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11000.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/PersonNm0Suzanne C Clark
IRS990/Form990PartVIISectionAGrp/PersonNm1Michael J Marsh
IRS990/Form990PartVIISectionAGrp/PersonNm2Dan Craig
IRS990/Form990PartVIISectionAGrp/PersonNm3William Culbertson
IRS990/Form990PartVIISectionAGrp/PersonNm4Robert Spitler
IRS990/Form990PartVIISectionAGrp/PersonNm5Jill Inkrott
IRS990/Form990PartVIISectionAGrp/PersonNm6Mike Rywalski
IRS990/Form990PartVIISectionAGrp/PersonNm7Paul Rankin
IRS990/Form990PartVIISectionAGrp/PersonNm8Sandy Milligan
IRS990/Form990PartVIISectionAGrp/PersonNm9Dick Hutchinson
IRS990/Form990PartVIISectionAGrp/PersonNm10Stan Korducki
IRS990/Form990PartVIISectionAGrp/PersonNm11Dave Saneholtz
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt076466
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt32nd Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Industrial Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt7Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt8Industrial Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt9Industrial Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt10Board Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Rep. At Large
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01988
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt056
IRS990/GovernmentGrantsAmt0150680
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt029299
IRS990/GrantsToDomesticOrgsGrp/TotalAmt029299
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0263802
IRS990/GrossRentsGrp/RealAmt07819
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt056
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0870
IRS990/InformationTechnologyGrp/ProgramServicesAmt03480
IRS990/InformationTechnologyGrp/TotalAmt04350
IRS990/InsuranceGrp/ManagementAndGeneralAmt01472
IRS990/InsuranceGrp/ProgramServicesAmt0433
IRS990/InsuranceGrp/TotalAmt01905
IRS990/InterestGrp/TotalAmt00
IRS990/InvestmentIncomeGrp/ExclusionAmt01539
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01539
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0674237
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0674237
IRS990/LandBldgEquipCostOrOtherBssAmt0674237
IRS990/LegalDomicileStateCd0OH
IRS990/LessRentalExpensesGrp/RealAmt01719
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt037875
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Promote the economic welfare of the Bowling Green Community.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01140022
IRS990/NetAssetsOrFundBalancesEOYAmt01191917
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt06100
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06100
IRS990/NetUnrlzdGainsLossesInvstAmt0-8415
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt03896
IRS990/OccupancyGrp/ProgramServicesAmt09095
IRS990/OccupancyGrp/TotalAmt012991
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt02187
IRS990/OfficeExpensesGrp/ProgramServicesAmt0547
IRS990/OfficeExpensesGrp/TotalAmt02734
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt05392
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05392
IRS990/OtherExpensesGrp/Desc0Bank Charges
IRS990/OtherExpensesGrp/Desc1Dues Subscriptions
IRS990/OtherExpensesGrp/Desc2Engineering Environmental Services
IRS990/OtherExpensesGrp/ProgramServicesAmt017
IRS990/OtherExpensesGrp/ProgramServicesAmt13190
IRS990/OtherExpensesGrp/ProgramServicesAmt24000
IRS990/OtherExpensesGrp/TotalAmt017
IRS990/OtherExpensesGrp/TotalAmt13190
IRS990/OtherExpensesGrp/TotalAmt24000
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0Commission
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0469
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0469
IRS990/OtherRevenueTotalAmt0469
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt017800
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt017801
IRS990/OtherSalariesAndWagesGrp/TotalAmt035601
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0128130
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0119715
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03079
IRS990/PayrollTaxesGrp/ProgramServicesAmt05267
IRS990/PayrollTaxesGrp/TotalAmt08346
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0794348
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0793952
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01432
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03341
IRS990/PensionPlanContributionsGrp/TotalAmt04773
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Michael J Marsh
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Grant Repayment
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt065420
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt065420
IRS990/ProgSrvcAccomActy2Grp/Desc0Attract new businesses and retain or expand existing businesses by facilitating negotiations for tax incentives, improvements allowances and locating suitable business locations.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0103656
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0174305
IRS990/ProgSrvcAccomActy3Grp/Desc0Adminster the discretionary assistance fund, revolving loan fund and energy efficiency revolving loan fund. These funds are available to new and existing businesses that meet the criteria set up for each of the financial assistance programs. Funds are used for assisting and developing local industry by aiding in projects that create and retain private sector job opportunities or improve a facilities energy efficiency in terms of electrical consumption.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt029316
IRS990/ProgSrvcAccomActy3Grp/GrantAmt029299
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt086889
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0208606
IRS990/PYGrantsAndSimilarPaidAmt028521
IRS990/PYInvestmentIncomeAmt0596
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt044910
IRS990/PYOtherRevenueAmt05347
IRS990/PYProgramServiceRevenueAmt086706
IRS990/PYRevenuesLessExpensesAmt0106271
IRS990/PYSalariesCompEmpBnftPaidAmt0121553
IRS990/PYTotalExpensesAmt0194984
IRS990/PYTotalRevenueAmt0301255
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt060310
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06100
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0345674
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0397965
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0343521
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0396255
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0674237
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0674237
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0674237
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt09362
IRS990ScheduleI/RecipientTable/CashGrantAmt16235
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Craftco Inc
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1St Thomas More
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0154 S Main St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1425 Thurstin
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043402
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd143402
IRS990ScheduleI/TotalOtherOrgCnt02
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0-- Membership may be purchased for 750 annually and is open to all organizations interested in promoting the economic development in the area of Bowling Green, OH.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1-- The Form 990 is provided to the Board of Trustees at the monthly meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2-- The Board of Trustees examines data from other local governments and school districts in order to determine the Executive Directors and staffs compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3-- The Form 990, Board Minutes and any governing documents are available by request at the Bowling Green Community Development Foundations office.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4-- Cumulative adjustment to reflect full balance sheet disclosure under the modified cash basis. Property and equipment had been recorded as an expenditure when paid for and not depreciated. The tax return balance sheet has been modified to reflect the cost basis of all assets and liabilities as of the end of the year, although they have already been recognized as revenue and expenditures under the basis of accounting the Foundation uses for its financial statements.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5--The portion of Part X, Line 31 adjustments as explained above.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, Line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part X, Line 31
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XI, Line 5
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OH
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01148041
IRS990/TotalAssetsEOYAmt01218981
IRS990/TotalAssetsGrp/BOYAmt01148041
IRS990/TotalAssetsGrp/EOYAmt01218981
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0188555
IRS990/TotalEmployeeCnt03
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt064368
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0137405
IRS990/TotalFunctionalExpensesGrp/TotalAmt0201773
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt08019
IRS990/TotalLiabilitiesEOYAmt027064
IRS990/TotalLiabilitiesGrp/BOYAmt08019
IRS990/TotalLiabilitiesGrp/EOYAmt027064
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01140022
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01191917
IRS990/TotalProgramServiceExpensesAmt0137405
IRS990/TotalProgramServiceRevenueAmt065420
IRS990/TotalReportableCompFromOrgAmt076466
IRS990/TotalRevenueGrp/ExclusionAmt07639
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt065889
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0262083
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01148041
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01218981
IRS990/TravelGrp/ProgramServicesAmt0720
IRS990/TravelGrp/TotalAmt0720
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0130 S Main St
IRS990/USAddress/CityNm0Bowling Green
IRS990/USAddress/StateAbbreviationCd0OH
IRS990/USAddress/ZIPCd043402
IRS990/VotingMembersGoverningBodyCnt056
IRS990/VotingMembersIndependentCnt056

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,218,981
Liabilities
$27,064
Net assets
$1,191,917
Revenue
$262,083
Expenses
$201,773
Net income
$60,310
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.97$0.41$3.56$1.70$0.18$1.53
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.02$0.00$2.02$0.17$0.11$0.06
2022Detailed filing. Detailed filing data is available for this year.$2.05$0.06$1.99$0.41$0.25$0.16
2021Detailed filing. Detailed filing data is available for this year.$1.83$0.00$1.83$0.32$0.25$0.07
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.71$0.00$1.71$0.32$0.23$0.08
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.00$1.68$0.32$0.24$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.75$0.11$1.64$0.45$0.23$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.61$0.11$1.50$0.44$0.23$0.21
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.37$0.03$1.34$0.29$0.28$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.32$0.04$1.28$0.36$0.39$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.22$0.03$1.19$0.26$0.20$0.06