Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
990 • Fiscal year 2023 • EIN 83-0658889
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
90th percentile
Higher debt load relative to assets than 90% of similar nonprofits.
Liabilities / Revenue
30th percentile
Higher debt load relative to revenue than 30% of similar nonprofits.
Net Margin
38th percentile
Higher net margin than 38% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 12.2% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Assets
Up$23,719
Up $194 (+0.8%) from 2022
Net Assets
Up$6,187
Up $195 (+3.3%) from 2022
Liabilities
Down$17,532
Down $1 (-0.0%) from 2022
Revenue
Down$1,080,644
Down $18,561 (-1.7%) from 2022
Expenses
Down$1,084,815
Down $12,799 (-1.2%) from 2022
Net Income
Down-$4,171
Down $5,762 (-362%) from 2022
To provide management services ranging from curriculum development, teacher recruitment, teacher training, exchange programs, study abroad opportunities, and operational management services for k-12 organizations.
To provide management services to k-12 organizations
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $17,533 | $17,893 | ▲ $360 |
| Rtn Earn Endowment Incm Other Fnds | $5,992 | $6,187 | ▲ $195 |
| Land, Buildings, and Equipment, Net | $5,992 | $5,826 | ▼ $166 |
| Total Assets | $23,525 | $23,719 | ▲ $194 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $17,533 | $17,532 | ▼ $1 |
| Total Liabilities | $17,533 | $17,532 | ▼ $1 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $5,992 | $6,187 | ▲ $195 |
| Total Liabilities and Net Assets / Fund Balance | $23,525 | $23,719 | ▲ $194 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $5,826 | $2,695 | $8,521 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Terrill Martin | President | FT | $132,140 | $132,140 |
| Kenyetta Martin | Secretary | PT | $55,852 | $55,852 |
| Wei-ping Pan | Chairman | PT | $50,000 | $50,000 |
| Li Bo | Treasurer | PT | $30,000 | $30,000 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,084,815 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Travel | $189,532 | - | - | $189,532 |
| Other Expenses | $30,000 | $540 | - | $30,000 |
| Information Technology | $5,832 | $16,489 | - | $22,321 |
| Advertising | - | $18,157 | - | $18,157 |
| Conferences and Meetings | $17,828 | - | - | $17,828 |
| Fees for Services Accounting | - | $10,500 | - | $10,500 |
| Office Expenses | $7,735 | - | - | $7,735 |
| Depreciation Depletion | - | $7,061 | - | $7,061 |
| All Other Expenses | $3,420 | $590 | - | $4,010 |
| Insurance | - | $3,576 | - | $3,576 |
| Fees for Services Legal | - | $405 | - | $405 |
| Total Functional Expenses | $991,582 | $93,233 | $0 | $1,084,815 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“Terrill martin kenyetta martin president married”
“A draft copy of form 990 is reviewed by the board of directors before filing. Once approved, the tax return is finalized and filed.”
“No documents available to the public”
“Book / tax depreciation difference 4,366”
“Under section 501(c)(3) of the internal revenue code, bgems is exempt from taxes on income other than unrelated business income. Bgems utilizes the accounting requirements associated with uncertainty in income taxes using the provisions of financial accounting standards board (fasb) asc 740, incme taxes. Using that guidance, tax positions intially need to be recognized in the financial statements when it is more-likely-than-not the positions will be sustained upon examination by the tax authorities. It also provides guidance for derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. As of december 31, 2023 and 2022, bgems has no uncertain tax positions that qualify for recogniton or disclosure in the financial statements.”
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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 17533 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 17532 |
| IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE MANAGEMENT SERVICES TO K-12 ORGANIZATIONS |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 18157 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 18157 |
| IRS990/AllOtherContributionsAmt | 0 | 1080644 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 590 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3420 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 4010 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TERRILL MARTIN |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2707929330 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2501 CROSSINGS BLVD |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt | 0 | 301A-F |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOWLING GREEN |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 42104 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 17533 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 17893 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 17828 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 17828 |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1080644 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 1084815 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -4171 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1084815 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1080644 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7061 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7061 |
| IRS990/Desc | 0 | THE TEACHER PLACEMENT PROGRAM PLACES MORE THAN 25 CHINESE LANGUAGE TEACHERS IN K-12 SCHOOLS THROUGHOUT KENTUCKY. THIS INCLUDES RECRUITING, VETTING, VISA PROCESSING, TRAINING, HOUSING, INSURANCE AND ONGOING SUPPORT THROUGHOUT THE ACADEMIC YEAR. THE ORGANIZATION ALSO ASSISTS EDUCATORS WITH TEACHER TRAINING, CERTIFICATIONS, AND ONGOING TRAINING AND DEVELOPMENT. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 991582 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 10500 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 10500 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 405 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 405 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | TERRILL MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KENYETTA MARTIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WEI-PING PAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | LI BO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 132140 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 55852 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 50000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 30000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2018 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1080644 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 16489 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 5832 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 22321 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3576 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 3576 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 22 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2695 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5992 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 5826 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 8521 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE MANAGEMENT SERVICES RANGING FROM CURRICULUM DEVELOPMENT, TEACHER RECRUITMENT, TEACHER TRAINING, EXCHANGE PROGRAMS, STUDY ABROAD OPPORTUNITIES, AND OPERATIONAL MANAGEMENT SERVICES FOR K-12 ORGANIZATIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5992 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6187 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 7735 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 7735 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 4366 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | GENERAL OPERATIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT RENTAL |
| IRS990/OtherExpensesGrp/Desc | 3 | VISA PROCESSING |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 30787 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 5128 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 540 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 616410 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 61604 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 59221 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 30000 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 647197 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 66732 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 59761 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 30000 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | TERRILL MARTIN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1099205 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 1097614 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 1591 |
| IRS990/PYTotalExpensesAmt | 0 | 1097614 |
| IRS990/PYTotalRevenueAmt | 0 | 1099205 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -4171 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 5992 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 6187 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 10,025 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 1080644 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1099205 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 831916 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 488409 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 202937 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 3703111 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10025 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 10025 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.99730 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 3703111 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 1080644 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1099205 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 831916 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 488409 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 202937 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 3703111 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 3713136 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 5826 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2695 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 8521 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, BGEMS IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. BGEMS UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCME TAXES. USING THAT GUIDANCE, TAX POSITIONS INTIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2023 AND 2022, BGEMS HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITON OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 5826 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | false |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TERRILL MARTIN KENYETTA MARTIN PRESIDENT MARRIED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A DRAFT COPY OF FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE FILING. ONCE APPROVED, THE TAX RETURN IS FINALIZED AND FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | NO DOCUMENTS AVAILABLE TO THE PUBLIC |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOOK / TAX DEPRECIATION DIFFERENCE 4,366 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 23525 |
| IRS990/TotalAssetsEOYAmt | 0 | 23719 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 23525 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 23719 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1080644 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 93233 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 991582 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1084815 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 17533 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 17532 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 17533 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 17532 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 5992 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6187 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 991582 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 267992 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1080644 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 23525 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 23719 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 189532 |
| IRS990/TravelGrp/TotalAmt | 0 | 189532 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/USAddress/AddressLine1Txt | 0 | 2501 CROSSINGS BLVD SUITE 301 A-F |
| IRS990/USAddress/CityNm | 0 | BOWLING GREEN |
| IRS990/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/USAddress/ZIPCd | 0 | 42104 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 3 |
| IRS990/VotingMembersIndependentCnt | 0 | 0 |
| IRS990/WebsiteAddressTxt | 0 | WWW.BGEDUCATIONSMS.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TERRILL MARTIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2707929330 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-05-20 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | BG EDUCATION MANAGEMENT SOLUTIONS |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | BGED |
| ReturnHeader/Filer/EIN | 0 | 830658889 |
| ReturnHeader/Filer/PhoneNum | 0 | 2707929330 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2501 CROSSINGS BLVD SUITE 301 A-F |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOWLING GREEN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 42104 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 611305816 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TAYLOR POLSON & CO PSC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 101 MCKENNA ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | GLASGOW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | KY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 42141 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2706518877 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-24 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEFF P CARTER CPA |
| ReturnHeader/ReturnTs | 0 | 2025-07-28T17:04:40-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.