Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
EIN 61-0459494 • 501(c)3 • Bowling Green, KY
Profile
The college heights foundation provides assistance and encouragement to deserving students while advancing western kentucky university by offering financial support. The chf serves as the official repository for private gifts in support of wku and is committed to supporting the university's mission by receiving, investing, stewarding, and disbursing private gifts in accordance with donor intent.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
26th percentile
Higher debt load relative to assets than 26% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
94th percentile
Higher net margin than 94% of similar nonprofits.
Top Officer Pay
43rd percentile
Higher top officer pay than 43% of similar nonprofits.
Top officer pay equals 2.9% of source-year revenue.
Asset Growth
86th percentile
Faster asset growth than 86% of similar nonprofits.
Revenue Growth
96th percentile
Faster revenue growth than 96% of similar nonprofits.
Assets
Up$304,511,705
Up $47,075,338 (+18%) from 2023
Liabilities
Up$32,441,515
Up $2,869,665 (+9.7%) from 2023
Net Assets
Up$272,070,190
Up $44,205,673 (+19%) from 2023
Revenue
Up$48,216,006
Up $25,148,611 (+109%) from 2023
Expenses
Up$21,475,422
Up $4,140,253 (+24%) from 2023
Net Income
Up$26,740,584
Up $21,008,358 (+366%) from 2023
Most recent year
2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2023 below.
To provide assistance and encouragement to deserving students attending western kentucky university through the administration of scholarships.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $90,947,534 | $192,787,349 | ▲ $101,839,815 |
| Investments Other Securities | - | $14,259,670 | - |
| Cash and Non-Interest-Bearing Accounts | $3,084,761 | $6,355,782 | ▲ $3,271,021 |
| Pledges and Grants Receivable | $757,274 | $3,268,557 | ▲ $2,511,283 |
| Land, Buildings, and Equipment, Net | $955,180 | $1,208,310 | ▲ $253,130 |
| Prepaid Expenses and Deferred Charges | $0 | $68,815 | ▲ $68,815 |
| Accounts Receivable | $6,500 | $0 | ▼ $6,500 |
| Total Assets | $105,542,528 | $257,436,367 | ▲ $151,893,839 |
| Other Assets Total | $9,791,279 | $39,487,884 | ▲ $29,696,605 |
| Liabilities | |||
| Other Liabilities | $5,940,596 | $28,768,919 | ▲ $22,828,323 |
| Accounts Payable and Accrued Expenses | $1,551 | $802,931 | ▲ $801,380 |
| Total Liabilities | $5,942,147 | $29,571,850 | ▲ $23,629,703 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $96,589,150 | $214,072,351 | ▲ $117,483,201 |
| Net Assets Without Donor Restrictions | $3,011,231 | $13,792,166 | ▲ $10,780,935 |
| Total Net Assets Fund Balance | $99,600,381 | $227,864,517 | ▲ $128,264,136 |
| Total Liabilities and Net Assets / Fund Balance | $105,542,528 | $257,436,367 | ▲ $151,893,839 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $419,088 | $102,248 | $521,336 |
| Land | $443,219 | - | $443,219 |
| Other Land Buildings | $300,001 | - | $300,001 |
| Equipment | $46,002 | $54,963 | $100,965 |
| Other Assets Org | $24,175 | - | - |
| Other Securities | $14,259,670 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $84,138,835 | $4,218,337 | ▲ $96,474,009 | $2,490,014 | $182,341,167 |
| 2022 | $80,971,610 | $4,930,678 | ▼ $391,318 | - | $84,138,835 |
| 2021 | $75,177,071 | $6,062,670 | ▲ $690,996 | - | $80,971,610 |
| 2020 | $71,331,225 | $4,767,529 | ▲ $154,434 | - | $75,177,071 |
| 2019 | $67,219,726 | $5,272,838 | ▲ $14,677 | - | $71,331,225 |
| Name | Title | Full / Part Time | Other | Total |
|---|---|---|---|---|
| Timothy Caboni | Wku Preseident (ex-officio Board Member) | - | $671,846 | $671,846 |
| Jessica Carver | Vice President | FT | $125,233 | $125,233 |
| Sue Miller | Secretary | PT | $4,127 | $4,127 |
| Name | Title |
|---|---|
| Donald Smith | President |
| Alexander Downing | Director |
| Bob Young | Director |
| Clarence Glover | Director |
| Deanna Mills | Director |
| Garry Watkins | Director |
| Gen E Daniel Cherry | Director |
| Jack Glasser | Director |
| Jennifer Greulich | Director |
| Jerry Martin | Director |
| Jim Martens | Director |
| Joe B Natcher | Director |
| Kim Menke | Director |
| Marc a Lovell | Director |
| Michael L Simpson | Director |
| Michelle Wells | Director |
| Paul Calico | Director |
| R Harvey Johnston Iii | Director |
| Shannon Vitale | Director |
| Timothy Caboni | Wku Preseident (ex-officio Board Mem |
| Cynthia Wilkerson | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| John Thomas Design LLC | Design Services | 1677 SUNSET PARK DRIVE, Nolensville, TN 37135 | $262,186 |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 11 | $605,955 | Quoted Stock Price |
| Total Noncash Contributions | 11 | $605,955 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $9,569,580 |
| Grants and Similar Amounts Paid | $7,719,797 |
| Total Fundraising Expense | $125,199 |
| Salaries, Compensation, and Employee Benefits | $45,792 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Individuals | $7,719,797 | - | - | $7,719,797 |
| Travel | $1,019,624 | $17,317 | $58,695 | $1,095,636 |
| Fees for Service Investment Mgmnt Fees | - | $909,926 | - | $909,926 |
| Fees for Services Other | $779,139 | - | $32,516 | $811,655 |
| Office Expenses | $393,244 | $85,361 | $688 | $479,293 |
| Other Expenses | $332,280 | $254 | $0 | $332,534 |
| All Other Expenses | $144,624 | $15,328 | $33,049 | $193,001 |
| Conferences and Meetings | $77,286 | $1,163 | - | $78,449 |
| Advertising | $67,773 | - | - | $67,773 |
| Insurance | $52,945 | - | - | $52,945 |
| Fees for Services Accounting | - | $48,945 | - | $48,945 |
| Other Salaries and Wages | - | $45,792 | - | $45,792 |
| Information Technology | - | $36,003 | - | $36,003 |
| Occupancy | $23,615 | - | - | $23,615 |
| Depreciation Depletion | $23,550 | - | - | $23,550 |
| Fees for Services Legal | - | $15,573 | - | $15,573 |
| Total Functional Expenses | $14,443,174 | $2,766,796 | $125,199 | $17,335,169 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $17,629,383 |
| Expenses per Audited Statements | $17,335,169 |
| Total Expenses per Form 990 | $17,335,169 |
| Expenses Not Reported on Form 990 | $294,214 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Liability for Assets Held for Others | $25,045,200 |
| Deferred Gift Liabilities | $3,529,843 |
| Other Liabilities | $169,605 |
| Operating Lease Liability | $24,271 |
“Alexander downing (director) and donald smith (president) have a family relationship.”
“The form 990 is made available to the board of directors for review and approval prior to filing.”
“Conflict of interest statements are completed on a regular basis by all directors and are reviewed annually.”
“All salary determinations are made by an annual review of indepenent members of the board of directors.”
“The foundation makes governing documents, policies, and financial statements available for public inspection at their office during normal business hours.”
“Net actuarial gain from deferred gift liabilities 151,745. Provision for uncollectible pledges -142,642. Beneficial interest in third party trusts 2,370,110. Western kentucky foundation assets merged 98,007,435.”
“Effective january 1, 2023, western kentucky university foundation ("wkuf") was merged into the college heights foundation's ("foundation") financial statements. As the foundation and wkuf are both charitable organizations designated by the university, this transaction was considered a merger in accordance with financial accounting standards board (fasb) accounting standards update (asu), 2018-08 not-for-profit entities (topic 958).”
“This return is being amended to show that a 990-t is required.”
“A footnote disclosure was not presented in the audited financial statements due to the immaterial value of artwork maintained by and loaned to the foundation.”
“Assets held for others represent resources in the possession of, but not under the control of, the foundation. At december 31, 2023, assets held for others consist of the following: wku - regional university excellence trust fund $18,862,062; tincher family fund - hilltopper athletic foundation $114,879; hilltopper athletic foundation $2,469,089; wku alumni association $720,322; lifeworks $2,506,318; green river $45,480; martens alumni center $94,613; wku - non-foundation employee deferred compensation benefit plan $232,437; total assets held for another $25,045,200. Accordingly, the balance sheet reflects a liability for assets held for others in the amount of $25,045,200 as of december 31, 2023.”
“The organization intends to use the endowment funds for support of western kentucky university.”
“When applicable, the foundation recognizes uncertain tax positions using a "more-likely-than-not" approach as defined in the asc. No such uncertain tax positions have been reflected in the accompanying financial statements.”
“Net actuarial gain from deferred gift liabilities 151,745. Beneficial interest in third party trusts 2,370,110. Non-cash contributions 151,572.”
“Provision for uncollectible pledges 142,642. Non-cash contributions 151,572.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1551 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 802931 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 6500 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 0 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE ASSISTANCE AND ENCOURAGEMENT TO DESERVING STUDENTS ATTENDING WESTERN KENTUCKY UNIVERSITY THROUGH THE ADMINISTRATION OF SCHOLARSHIPS. |
| IRS990/AddressChangeInd | 0 | X |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 67773 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 67773 |
| IRS990/AllOtherContributionsAmt | 0 | 13866852 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 33049 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 15328 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 144624 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 193001 |
| IRS990/AmendedReturnInd | 0 | X |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DONALD SMITH |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2707454597 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1703 CHESTNUT STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOWLING GREEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 42101 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 3084761 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6355782 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 1 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 1163 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 77286 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 78449 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 262186 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 1677 SUNSET PARK DRIVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | NOLENSVILLE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 37135 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | JOHN THOMAS DESIGN LLC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | DESIGN SERVICES |
| IRS990/CreditCounselingInd | 0 | 1 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 13866852 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 7719797 |
| IRS990/CYInvestmentIncomeAmt | 0 | 9143788 |
| IRS990/CYOtherExpensesAmt | 0 | 9569580 |
| IRS990/CYOtherRevenueAmt | 0 | 56755 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 5732226 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 45792 |
| IRS990/CYTotalExpensesAmt | 0 | 17335169 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 125199 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 23067395 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 1 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 23550 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 23550 |
| IRS990/Desc | 0 | THE FOUNDATION PROVIDES SCHOLARSHIPS AND OTHER ASSISTANCE TO STUDENTS OF WESTERN KENTUCKY UNIVERSITY. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 96589150 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 214072351 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 14443174 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 48945 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 48945 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 15573 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 15573 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 32516 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 779139 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 811655 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 909926 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 909926 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 35.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 35.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 57851 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 25225 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 60673 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 45776 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 311 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | PAUL CALICO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | GEN E DANIEL CHERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALEXANDER DOWNING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JACK GLASSER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CLARENCE GLOVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JENNIFER GREULICH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | R HARVEY JOHNSTON III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | MARC A LOVELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JIM MARTENS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | JERRY MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | KIM MENKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DEANNA MILLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | JOE B NATCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | MICHAEL L SIMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | SHANNON VITALE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | GARRY WATKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | MICHELLE WELLS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | BOB YOUNG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | TIMOTHY CABONI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | JESSICA CARVER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | DONALD SMITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | CYNTHIA WILKERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | SUE MILLER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 613995 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 100008 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 237058 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 156996 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 3816 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | WKU PRESEIDENT (EX-OFFICIO BOARD MEMBER) |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1923 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 4517558 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantAmt | 0 | 7719797 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 7719797 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 7719797 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 56339596 |
| IRS990/GrossReceiptsAmt | 0 | 74889433 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 27250 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 36003 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 36003 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 52945 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 52945 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4626230 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4626230 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 14259670 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 90947534 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 192787349 |
| IRS990/IRPDocumentCnt | 0 | 99 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 157211 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 955180 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1208310 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1365521 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 51822038 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE COLLEGE HEIGHTS FOUNDATION PROVIDES ASSISTANCE AND ENCOURAGEMENT TO DESERVING STUDENTS WHILE ADVANCING WESTERN KENTUCKY UNIVERSITY BY OFFERING FINANCIAL SUPPORT. THE CHF SERVES AS THE OFFICIAL REPOSITORY FOR PRIVATE GIFTS IN SUPPORT OF WKU AND IS COMMITTED TO SUPPORTING THE UNIVERSITY'S MISSION BY RECEIVING, INVESTING, STEWARDING, AND DISBURSING PRIVATE GIFTS IN ACCORDANCE WITH DONOR INTENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 99600381 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 227864517 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 4517558 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 4517558 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 27250 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 27250 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 194500 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 22145262 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 3011231 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 13792166 |
| IRS990/NoncashContributionsAmt | 0 | 605955 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 23615 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 23615 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 688 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 85361 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 393244 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 479293 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 9791279 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 39487884 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 100386648 |
| IRS990/OtherExpensesGrp/Desc | 0 | REIMBURSED SALARIES AND |
| IRS990/OtherExpensesGrp/Desc | 1 | CAPITAL EXPENDITURES |
| IRS990/OtherExpensesGrp/Desc | 2 | GIFTS AND DONATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | MEMBERSHIP AND DUES |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 251 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 1591134 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 0 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 254 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1953058 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1191449 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 664790 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 332280 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 3544443 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1191449 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 664790 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 332534 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5940596 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 28768919 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611710 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MERCHANDISE SALES |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18626 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 10870 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 18626 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 10870 |
| IRS990/OtherRevenueTotalAmt | 0 | 29496 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 45792 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 45792 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 1 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 757274 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 3268557 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 68815 |
| IRS990/PrincipalOfficerNm | 0 | DONALD SMITH |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 9371686 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 6881143 |
| IRS990/PYInvestmentIncomeAmt | 0 | 2027250 |
| IRS990/PYOtherExpensesAmt | 0 | 1513192 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 2286939 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 717662 |
| IRS990/PYTotalExpensesAmt | 0 | 9111997 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 11398936 |
| IRS990/QuidProQuoContributionsInd | 0 | 1 |
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