Civic Intelligence

Bowling Green Community Development Foundation

990 • Fiscal year 2017 • EIN 34-1585365

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2018

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

32nd percentile

0.07x

Higher debt load relative to assets than 32% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Liabilities / Revenue

59th percentile

0.25x

Higher debt load relative to revenue than 59% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Net Margin

97th percentile

47%

Higher net margin than 97% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Top Officer Pay

29th percentile

$76,755

Higher top officer pay than 29% of similar nonprofits.

Top officer pay equals 17.3% of source-year revenue.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2017

Asset Growth

80th percentile

18%

Faster asset growth than 80% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Revenue Growth

95th percentile

52%

Faster revenue growth than 95% of similar nonprofits.

2017 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2016 to 2017

Assets

Up

$1,606,174

Up $240,896 (+18%) from 2016

Net Assets

Up

$1,495,931

Up $157,253 (+12%) from 2016

Liabilities

Up

$110,243

Up $83,643 (+314%) from 2016

Revenue

Up

$444,742

Up $151,204 (+52%) from 2016

Expenses

Down

$234,386

Down $45,393 (-16%) from 2016

Net Income

Up

$210,356

Up $196,597 (+1429%) from 2016

Historical Trend

Balance Sheet Trend

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

2017

Assets$1,606,174
Liabilities$110,243
Net Assets$1,495,931

Operations Trend

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

2017

Revenue$444,742
Expenses$234,386
Net Income$210,356
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2018
Return Version
2017v2.3
Gross Receipts
$566,689
Mission and Program Overview

Mission

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$956,274$1,212,756▲ $256,482
Land, Buildings, and Equipment, Net$674,237$674,237→ $0
Savings and Temporary Cash Investments$349,572$613,852▲ $264,280
Rtn Earn Endowment Incm Other Fnds$382,404$283,175▼ $99,229
Other Notes and Loans Receivable, Net$278,989$226,849▼ $52,140
Cash and Non-Interest-Bearing Accounts$59,432$89,151▲ $29,719
Receivables From Officers Etc$3,048$2,085▼ $963
Total Assets$1,365,278$1,606,174▲ $240,896
Liabilities
Accounts Payable and Accrued Expenses$26,600$110,243▲ $83,643
Total Liabilities$26,600$110,243▲ $83,643
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,338,678$1,495,931▲ $157,253
Total Liabilities and Net Assets / Fund Balance$1,365,278$1,606,174▲ $240,896

Asset Categories

AssetBook ValueDepreciationBasis
Land$674,237-$674,237
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Suzanne C ClarkExecutive DirectorFT$76,755$76,755

Board Members and Trustees

NameTitle
Bill CulbertsonPast President
Ben OtleyPresident
Andy NewloveVice President
Mike RywalskiVice President
Phil Rudolph JrBoard Rep. At Large
Phil SimmonsBoard Rep. At Large
Troy SonnerBoard Rep. At Large
Dan CraigIndustrial Rep. At Large
Jill InkrottIndustrial Rep. At Large
Sandy McCarthyIndustrial Rep. At Large
Nate SpitlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$192,479
Program Service Revenue
$106,020
Investment Income
$137,274
Other Revenue
$8,969
All Other Contributions
$5,429
Change in Net Assets
$210,356
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$117,526
Other Expenses$63,943
Grants and Similar Amounts Paid$52,917
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$50,635$21,701-$72,336
Grants to Domestic Orgs$52,917--$52,917
Other Salaries and Wages-$30,180-$30,180
Payroll Taxes$4,965$5,104-$10,069
Occupancy$2,813$6,565-$9,378
Fees for Services Lobbying-$5,261-$5,261
Pension Plan Contributions$3,093$1,325-$4,418
Advertising$4,178--$4,178
Conferences and Meetings$2,976--$2,976
Office Expenses$611$1,832-$2,443
Information Technology$871$871-$1,742
Fees for Services Accounting-$1,507-$1,507
Insurance-$1,063-$1,063
Interest-$627-$627
Other Employee Benefits$366$157-$523
Other Expenses$466$257-$257
Total Functional Expenses$156,538$77,848$0$234,386
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Phoenix Technologies International LLCBowling Green, OH-Energy Efficient Lighting Loan$13,062
Mecca ManagmentBowling Green, OH-Energy Efficient Lighting Loan$10,488
NovaVision IncBowling Green, OH-Energy Efficient Lighting Loan$9,812
Wooster St LLCBowling Green, OH--$7,976
Elite Collegiate Apparel LLCBowling Green, OH-Energy Efficient Lighting Loan$7,475
Edward P Tyrrell IncBowling Green, OH-Energy Efficient Lighting Loan$2,647
Dunn's Kiddie KareBowling Green, OH-Energy Efficient Lighting Loan$1,457
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
In-house lobbying only
No
Subject to proxy tax
Yes

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$5,261
Total Nondeductible Lobbying and Political Cost$5,261
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Officers, Directors, Trustees, and Key Employees$3,048$2,085▼ $963
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal income taxes-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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 Director and staffs compensation.

Form 990, Part III, 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
Phone
4193533591
Signed
2018-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Michael J Marsh
Formed
1988
Legal Domicile
Oh
Voting Board Members
53
Independent Board Members
53
Employees
2

Preparer

Firm
Kruse & Kress Tax and Accounting Services LLC
Address
980 W Poe Road Ste 2, Bowling Green, OH 43402
Preparer
Amanda J Kress
Phone
4194195039
Supplemental Narrative

Additional Explanations

Form 990, Part IV, Line 26

-- Board Member Nate Spitler is a partner with the energy efficiency lighting loan recipient Spitler Huffman LLP. The firm completed the application process in the same manner as all other applicants. The Board reviewed and approved the loan loan terms are the same as all other loan recipients.

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 liabilites 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 507 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/BOYAmt026600
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0110243
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0Promote the economic welfare of the Bowling Green, OH Community.
IRS990/AdvertisingGrp/ProgramServicesAmt04178
IRS990/AdvertisingGrp/TotalAmt04178
IRS990/AllOtherContributionsAmt05429
IRS990/AllOtherExpensesGrp/TotalAmt00
IRS990/AnnualDisclosureCoveredPrsnInd0false
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/BOYAmt059432
IRS990/CashNonInterestBearingGrp/EOYAmt089151
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt021701
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt050635
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt072336
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt02976
IRS990/ConferencesMeetingsGrp/TotalAmt02976
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0192479
IRS990/CYGrantsAndSimilarPaidAmt052917
IRS990/CYInvestmentIncomeAmt0137274
IRS990/CYOtherExpensesAmt063943
IRS990/CYOtherRevenueAmt08969
IRS990/CYProgramServiceRevenueAmt0106020
IRS990/CYRevenuesLessExpensesAmt0210356
IRS990/CYSalariesCompEmpBnftPaidAmt0117526
IRS990/CYTotalExpensesAmt0234386
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0444742
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
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/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt031350
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01507
IRS990/FeesForServicesAccountingGrp/TotalAmt01507
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt05261
IRS990/FeesForServicesLobbyingGrp/TotalAmt05261
IRS990/FeesForServicesManagementGrp/TotalAmt00
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/AverageHoursPerWeekRt2003.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt3000.50
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/KeyEmployeeInd0X
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/PersonNm1Bill Culbertson
IRS990/Form990PartVIISectionAGrp/PersonNm2Ben Otley
IRS990/Form990PartVIISectionAGrp/PersonNm3Nate Spitler
IRS990/Form990PartVIISectionAGrp/PersonNm4Jill Inkrott
IRS990/Form990PartVIISectionAGrp/PersonNm5Mike Rywalski
IRS990/Form990PartVIISectionAGrp/PersonNm6Sandy McCarthy
IRS990/Form990PartVIISectionAGrp/PersonNm7Dan Craig
IRS990/Form990PartVIISectionAGrp/PersonNm8Phil Simmons
IRS990/Form990PartVIISectionAGrp/PersonNm9Troy Sonner
IRS990/Form990PartVIISectionAGrp/PersonNm10Andy Newlove
IRS990/Form990PartVIISectionAGrp/PersonNm11Phil Rudolph Jr
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt076755
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/TitleTxt1Past President
IRS990/Form990PartVIISectionAGrp/TitleTxt2President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Industrial Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt5Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt6Industrial Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt7Industrial Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt8Board Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt9Board Rep. At Large
IRS990/Form990PartVIISectionAGrp/TitleTxt10Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt11Board Rep. At Large
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01988
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt0136066
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt053
IRS990/GovernmentGrantsAmt0150000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt052917
IRS990/GrantsToDomesticOrgsGrp/TotalAmt052917
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0true
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt0254800
IRS990/GrossReceiptsAmt0566689
IRS990/GrossRentsGrp/RealAmt09333
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt053
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InfoInScheduleOPartXInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0871
IRS990/InformationTechnologyGrp/ProgramServicesAmt0871
IRS990/InformationTechnologyGrp/TotalAmt01742
IRS990/InsuranceGrp/ManagementAndGeneralAmt01063
IRS990/InsuranceGrp/TotalAmt01063
IRS990/InterestGrp/ManagementAndGeneralAmt0627
IRS990/InterestGrp/TotalAmt0627
IRS990/InvestmentIncomeGrp/ExclusionAmt0384
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0824
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01208
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0674237
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0674237
IRS990/LandBldgEquipCostOrOtherBssAmt0674237
IRS990/LegalDomicileStateCd0OH
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt0118734
IRS990/LessRentalExpensesGrp/RealAmt03213
IRS990/LoanOutstandingInd0true
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt037050
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0Promote the economic welfare of the Bowling Green, OH Community.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01338678
IRS990/NetAssetsOrFundBalancesEOYAmt01495931
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt0136066
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0136066
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt06120
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt06120
IRS990/NetUnrlzdGainsLossesInvstAmt0-53103
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt06565
IRS990/OccupancyGrp/ProgramServicesAmt02813
IRS990/OccupancyGrp/TotalAmt09378
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01832
IRS990/OfficeExpensesGrp/ProgramServicesAmt0611
IRS990/OfficeExpensesGrp/TotalAmt02443
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0157
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0366
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0523
IRS990/OtherExpensesGrp/Desc0Outside Services
IRS990/OtherExpensesGrp/Desc1Dues Memberships
IRS990/OtherExpensesGrp/Desc2Equipment Lease
IRS990/OtherExpensesGrp/Desc3Bank Charges
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt01398
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1257
IRS990/OtherExpensesGrp/ProgramServicesAmt031350
IRS990/OtherExpensesGrp/ProgramServicesAmt11297
IRS990/OtherExpensesGrp/ProgramServicesAmt2466
IRS990/OtherExpensesGrp/TotalAmt031350
IRS990/OtherExpensesGrp/TotalAmt11297
IRS990/OtherExpensesGrp/TotalAmt21864
IRS990/OtherExpensesGrp/TotalAmt3257
IRS990/OtherRevenueMiscGrp/BusinessCd0561000
IRS990/OtherRevenueMiscGrp/Desc0Commission
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt02849
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt02849
IRS990/OtherRevenueTotalAmt02849
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt030180
IRS990/OtherSalariesAndWagesGrp/TotalAmt030180
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt0278989
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0226849
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt05104
IRS990/PayrollTaxesGrp/ProgramServicesAmt04965
IRS990/PayrollTaxesGrp/TotalAmt010069
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0956274
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt01212756
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01325
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt03093
IRS990/PensionPlanContributionsGrp/TotalAmt04418
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Michael J Marsh
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/Desc0Grant Repayment
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0106020
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0106020
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/ExpenseAmt072271
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02849
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/ExpenseAmt052917
IRS990/ProgSrvcAccomActy3Grp/GrantAmt052916
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0106844
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0175450
IRS990/PYGrantsAndSimilarPaidAmt0134651
IRS990/PYInvestmentIncomeAmt019556
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt030337
IRS990/PYOtherRevenueAmt06554
IRS990/PYProgramServiceRevenueAmt091978
IRS990/PYRevenuesLessExpensesAmt013759
IRS990/PYSalariesCompEmpBnftPaidAmt0114791
IRS990/PYTotalExpensesAmt0279779
IRS990/PYTotalRevenueAmt0293538
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt03048
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt02085
IRS990/ReconcilationRevenueExpnssAmt0210356
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt06120
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0136066
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0382404
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0283175
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0349572
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0613852
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleC/AggregateReportedDuesNtcAmt05429
IRS990ScheduleC/AgreeCarryoverPriorYearInd0false
IRS990ScheduleC/DuesAssessmentsAmt05429
IRS990ScheduleC/Form1120POLFiledInd0false
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt05261
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt05261
IRS990ScheduleC/OnlyInHouseLobbyingInd0false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd0false
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0--BGCDF printed and mailed to the general public a pamphlet lobbying against a proposed Bowling Green City Charter amendment local legislation issue. Funds were raised voluntarily from membership and were not pulled from any normal membership dues. Members that contributed were notified that the contributions were not deductible. BGCDF did not participate in any campaign activities on behalf of any candidates for public office.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0I-A 1
IRS990ScheduleC/TaxableAmt0-168
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/CashGrantAmt01457
IRS990ScheduleI/RecipientTable/CashGrantAmt12647
IRS990ScheduleI/RecipientTable/CashGrantAmt27475
IRS990ScheduleI/RecipientTable/CashGrantAmt310488
IRS990ScheduleI/RecipientTable/CashGrantAmt49812
IRS990ScheduleI/RecipientTable/CashGrantAmt513062
IRS990ScheduleI/RecipientTable/CashGrantAmt67976
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt3Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt4Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt5Energy Efficient Lighting Loan
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Dunn's Kiddie Kare
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1Edward P Tyrrell Inc
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2Elite Collegiate Apparel LLC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3Mecca Managment
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4NovaVision Inc
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt5Phoenix Technologies International LLC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt6Wooster St LLC
IRS990ScheduleI/RecipientTable/RecipientEIN0800772040
IRS990ScheduleI/RecipientTable/RecipientEIN1341270499
IRS990ScheduleI/RecipientTable/RecipientEIN2811642506
IRS990ScheduleI/RecipientTable/RecipientEIN3341692744
IRS990ScheduleI/RecipientTable/RecipientEIN4341761787
IRS990ScheduleI/RecipientTable/RecipientEIN5971324066
IRS990ScheduleI/RecipientTable/RecipientEIN6271403035
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0215 Gorell Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt11040 W Wooster St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21616 E Wooster St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt31045 N Main St
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt41524 E Woodland Circle
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt51098 Fairview Ave
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt61045 N Main St
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/CityNm1Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/CityNm2Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/CityNm3Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/CityNm4Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/CityNm5Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/CityNm6Bowling Green
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd3OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd4OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd5OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd6OH
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd043402
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd143402
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd243402
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd343402
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd443402
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd543402
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd643402
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0-- The organization only grants to domestic organizations physically located near Bowling Green, OH. All grantees must fill out an application and the location is verified by the Executive Director.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I Line 2

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings