Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
EIN 88-2334409 • 501(c)3 • Lexington, KY
Profile
To support blue grass community foundation, inc.'s mission to create generous, vibrant and engaged communities throughout central and appalachia kentucky, specifically in sharpsburg and bath county, kentucky. In addition, the foundation's activities will support the exempt purposes of other 501(c)(3) organizations in these areas. These activities will serve charitable purposes, including economic development and supporting youth services, each of which supports the economically disadvantaged and combats community deterioration. By performing programming in sharpsburg or making donations to government entities, the foundation will perform the charitable act of lessening the burdens of government, which is particularly beneficial in small towns such as sharpsburg.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
48th percentile
Higher debt load relative to revenue than 48% of similar nonprofits.
Net Margin
92nd percentile
Higher net margin than 92% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 36.0% of source-year revenue.
Asset Growth
93rd percentile
Faster asset growth than 93% of similar nonprofits.
Revenue Growth
39th percentile
Faster revenue growth than 39% of similar nonprofits.
Assets
Up$1,136,670
Up $529,414 (+87%) from 2023
Liabilities
Down$150,000
Down $36,442 (-20%) from 2023
Net Assets
Up$986,670
Up $565,856 (+134%) from 2023
Revenue
Up$766,451
Up $6,021 (+0.8%) from 2023
Expenses
Down$200,680
Down $138,936 (-41%) from 2023
Net Income
Up$565,771
Up $144,957 (+34%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To support blue grass community foundation, inc.'s mission to create generous, vibrant and engaged communities throughout central and appalachia kentucky, specifically in sharpsburg and bath county, kentucky. In addition, the foundation's activities will support the exempt purposes of other 501(c)(3) organizations in these areas. These activities will serve charitable purposes, including economic development and supporting youth services, each of which supports the economically disadvantaged and combats community deterioration. By performing programming in sharpsburg or making donations to government entities, the foundation will perform the charitable act of lessening the burdens of government, which is particularly beneficial in small towns such as sharpsburg.
To support blue grass community foundation, inc.'s mission to create generous, vibrant and engaged communities throughout central and appalachia kentucky, specifically in sharpsburg and bath county, kentucky. In addition, the foundation's activities will support the exempt purposes of other 501(c)(3) organizations in these areas.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $435,953 | $1,005,218 | ▲ $569,265 |
| Savings and Temporary Cash Investments | $131,303 | $91,452 | ▼ $39,851 |
| Accounts Receivable | $40,000 | $40,000 | → $0 |
| Total Assets | $607,256 | $1,136,670 | ▲ $529,414 |
| Liabilities | |||
| Grants Payable | $186,442 | $0 | ▼ $186,442 |
| Other Liabilities | $0 | $150,000 | ▲ $150,000 |
| Total Liabilities | $186,442 | $150,000 | ▼ $36,442 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $420,814 | $986,670 | ▲ $565,856 |
| Total Net Assets Fund Balance | $420,814 | $986,670 | ▲ $565,856 |
| Total Liabilities and Net Assets / Fund Balance | $607,256 | $1,136,670 | ▲ $529,414 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $1,005,218 | $41,977 | $1,047,195 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Halee Cunningham | Secretary | - | - | $96,047 | $96,047 |
| Alice Hilton | Executive Director | FT | $21,933 | $2,618 | $24,551 |
| Name | Title |
|---|---|
| Lisa Adkins | Chair |
| Brian Dineen | Treasurer |
| Line Item | Amount |
|---|---|
| Grants and Similar Amounts Paid | $76,875 |
| Salaries, Compensation, and Employee Benefits | $65,810 |
| Other Expenses | $57,995 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Grants to Domestic Orgs | $76,875 | - | - | $76,875 |
| Current Officers, Directors, Trustees, and Key Employees | $61,534 | - | - | $61,534 |
| Depreciation Depletion | $20,904 | - | - | $20,904 |
| All Other Expenses | $5,673 | - | - | $5,673 |
| Fees for Services Other | $5,246 | - | - | $5,246 |
| Payroll Taxes | $4,276 | - | - | $4,276 |
| Insurance | $4,192 | - | - | $4,192 |
| Conferences and Meetings | $3,688 | - | - | $3,688 |
| Occupancy | $3,318 | - | - | $3,318 |
| Office Expenses | $2,660 | - | - | $2,660 |
| Fees for Service Investment Mgmnt Fees | $2,500 | - | - | $2,500 |
| Information Technology | $2,063 | - | - | $2,063 |
| Fees for Services Accounting | $2,029 | - | - | $2,029 |
| Interest | $1,204 | - | - | $1,204 |
| Other Expenses | $375 | - | - | $375 |
| Total Functional Expenses | $200,680 | $0 | $0 | $200,680 |
| Recipient | Location | Category | Purpose | Amount |
|---|---|---|---|---|
| University of Kentucky Research Foundation | Cleveland, OH | 501(c)(3) | To Further the Exempt Purpose of the Organization | $20,797 |
| City of Sharpsburg | Sharpsburg, KY | Government | To Further the Exempt Purpose of the Organization | $14,375 |
| Gateway Regional Arts Center | Mt Sterling, KY | 501(c)(3) | To Further the Exempt Purpose of the Organization | $10,150 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Line of Credit | $150,000 |
“The final form 990 and supplemental schedules are reviewed in detail by the board. Board members are informed that a password-protected copy is available for review on the foundation's website.”
“Conflict of interest statements are updated and reviewed annually. Any conflicts are noted at that time as well as creation of a plan for monitoring the conflict if a conflict is determined. Persons involved in the transaction involving a conflict are prohibited from participation in the deliberations and decisions of such transaction.”
“For the year ended 6/30/23, there was no executive director for the foundation. Staff for the foundation was hired in september of 2023.”
“Most recent audited financial statements are made available on the website of the blue grass community foundation, inc. Governing documents and the conflict of interest policy are available for inspection upon request.”
“The oversight of the audit and process used to select an independent accountant did not change in the prior year.”
“The foundation is a not-for-profit corporation as described in section 501(c)(3) of the internal revenue code and is exempt from federal taxes on related income pursuant to section 501(a) of the code. Accounting principles generally accepted in the united states of america require management to evaluate tax positions taken by the organization and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by various federal and state taxing authorities. Management has analyzed the tax positions taken by the organization, and has concluded that as of june 30, 2024 and 2023, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the accompanying consolidated financial statements. The organization is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. As such, the organization is generally exempt from income taxes. However, the organization is required to file federal form 990 return of organization exempt from income tax which is an informational return only.”
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/AccountsReceivableGrp/BOYAmt | 0 | 40000 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 40000 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO SUPPORT BLUE GRASS COMMUNITY FOUNDATION, INC.'S MISSION TO CREATE GENEROUS, VIBRANT AND ENGAGED COMMUNITIES THROUGHOUT CENTRAL AND APPALACHIA KENTUCKY, SPECIFICALLY IN SHARPSBURG AND BATH COUNTY, KENTUCKY. IN ADDITION, THE FOUNDATION'S ACTIVITIES WILL SUPPORT THE EXEMPT PURPOSES OF OTHER 501(C)(3) ORGANIZATIONS IN THESE AREAS. |
| IRS990/AllOtherContributionsAmt | 0 | 300 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5673 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5673 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8592253343 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 499 E HIGH STREET SUITE 112 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | LEXINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 40507 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 61534 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 61534 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 3688 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3688 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 612812 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 76875 |
| IRS990/CYInvestmentIncomeAmt | 0 | 3706 |
| IRS990/CYOtherExpensesAmt | 0 | 57995 |
| IRS990/CYOtherRevenueAmt | 0 | -4378 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 154311 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 565771 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 65810 |
| IRS990/CYTotalExpensesAmt | 0 | 200680 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 766451 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 20904 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 20904 |
| IRS990/Desc | 0 | TO SUPPORT BLUE GRASS COMMUNITY FOUNDATION, INC.'S MISSION TO CREATE GENEROUS, VIBRANT AND ENGAGED COMMUNITIES THROUGHOUT CENTRAL AND APPALACHIA KENTUCKY, SPECIFICALLY IN SHARPSBURG AND BATH COUNTY, KENTUCKY. IN ADDITION, THE FOUNDATION'S ACTIVITIES WILL SUPPORT THE EXEMPT PURPOSES OF OTHER 501(C)(3) ORGANIZATIONS IN THESE AREAS. THESE ACTIVITIES WILL SERVE CHARITABLE PURPOSES, INCLUDING ECONOMIC DEVELOPMENT AND SUPPORTING YOUTH SERVICES, EACH OF WHICH SUPPORTS THE ECONOMICALLY DISADVANTAGED AND COMBATS COMMUNITY DETERIORATION. BY PERFORMING PROGRAMMING IN SHARPSBURG OR MAKING DONATIONS TO GOVERNMENT ENTITIES, THE FOUNDATION WILL PERFORM THE CHARITABLE ACT OF LESSENING THE BURDENS OF GOVERNMENT, WHICH IS PARTICULARLY BENEFICIAL IN SMALL TOWNS SUCH AS SHARPSBURG.FURTHERMORE, THE FOUNDATION'S ACTIVITIES SERVE AN EDUCATIONAL PURPOSE. THE FOUNDATION MAY MAKE GRANTS TO ORGANIZATIONS OR GOVERNMENT ENTITIES TO SUPPORT VARIOUS TYPES OF EDUCATION. ADDITIONALLY, THE FOUNDATION MAY FUND SCHOLARSHIPS TO DESERVING HIGH SCHOOL GRADUATES OF BATH COUNTY HIGH SCHOOL TO PURSUE FURTHER EDUCATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 1 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 200680 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2029 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 2029 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 5246 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5246 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ProgramServicesAmt | 0 | 2500 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 2500 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 0.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 25643 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 24294 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 14443 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 2618 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LISA ADKINS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRIAN DINEEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | HALEE CUNNINGHAM |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ALICE HILTON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 21933 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 250030 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 164909 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 81604 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2022 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 76875 |
| IRS990/GrantsPayableGrp/BOYAmt | 0 | 186442 |
| IRS990/GrantsPayableGrp/EOYAmt | 0 | 0 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 76875 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 76875 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 1 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 774629 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 3800 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 0 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 2063 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 2063 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 4192 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 4192 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1204 |
| IRS990/InterestGrp/TotalAmt | 0 | 1204 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 3706 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 3706 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 41977 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 435953 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1005218 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1047195 |
| IRS990/LegalDomicileStateCd | 0 | KY |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 8178 |
| 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 | TO SUPPORT BLUE GRASS COMMUNITY FOUNDATION, INC.'S MISSION TO CREATE GENEROUS, VIBRANT AND ENGAGED COMMUNITIES THROUGHOUT CENTRAL AND APPALACHIA KENTUCKY, SPECIFICALLY IN SHARPSBURG AND BATH COUNTY, KENTUCKY. IN ADDITION, THE FOUNDATION'S ACTIVITIES WILL SUPPORT THE EXEMPT PURPOSES OF OTHER 501(C)(3) ORGANIZATIONS IN THESE AREAS. THESE ACTIVITIES WILL SERVE CHARITABLE PURPOSES, INCLUDING ECONOMIC DEVELOPMENT AND SUPPORTING YOUTH SERVICES, EACH OF WHICH SUPPORTS THE ECONOMICALLY DISADVANTAGED AND COMBATS COMMUNITY DETERIORATION. BY PERFORMING PROGRAMMING IN SHARPSBURG OR MAKING DONATIONS TO GOVERNMENT ENTITIES, THE FOUNDATION WILL PERFORM THE CHARITABLE ACT OF LESSENING THE BURDENS OF GOVERNMENT, WHICH IS PARTICULARLY BENEFICIAL IN SMALL TOWNS SUCH AS SHARPSBURG. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 420814 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 986670 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -4378 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -4378 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 85 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 420814 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 986670 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 3318 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 3318 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 2660 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 2660 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | EQUIPMENT |
| IRS990/OtherExpensesGrp/Desc | 1 | EVENTS |
| IRS990/OtherExpensesGrp/Desc | 2 | MEMBERSHIP DUES & LICEN |
| IRS990/OtherExpensesGrp/Desc | 3 | PROGRAM OUTREACH |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2150 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1252 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 741 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 375 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2150 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1252 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 741 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 375 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 150000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 4276 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 4276 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | LISA ADKINS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | RETURN OF PY GRANT |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 154311 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 154311 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 759021 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 325777 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1409 |
| IRS990/PYOtherExpensesAmt | 0 | 13839 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 420814 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 339616 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 760430 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 565771 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RelatedOrganizationsAmt | 0 | 612512 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -4378 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 149933 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 131303 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 91452 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | 1 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | 0 |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | 1 |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 616053466 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 76875 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | BLUE GRASS COMMUNITY FOUNDATION INC |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 76875 |
| 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 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 1005218 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 41977 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 1047195 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 150000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | LINE OF CREDIT |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL TAXES ON RELATED INCOME PURSUANT TO SECTION 501(A) OF THE CODE. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY VARIOUS FEDERAL AND STATE TAXING AUTHORITIES. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ORGANIZATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. AS SUCH, THE ORGANIZATION IS GENERALLY EXEMPT FROM INCOME TAXES. HOWEVER, THE ORGANIZATION IS REQUIRED TO FILE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX WHICH IS AN INFORMATIONAL RETURN ONLY. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1005218 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 150000 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | 1 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 0 | 20797 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 1 | 14375 |
| IRS990ScheduleI/RecipientTable/CashGrantAmt | 2 | 10150 |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 0 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 1 | GOVERNMENT |
| IRS990ScheduleI/RecipientTable/IRCSectionDesc | 2 | 501(C)(3) |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 0 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 1 | 0 |
| IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt | 2 | 0 |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 0 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 1 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
| IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt | 2 | TO FURTHER THE EXEMPT PURPOSE OF THE ORGANIZATION |
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| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 1 | CITY OF SHARPSBURG |
| IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt | 2 | GATEWAY REGIONAL ARTS CENTER |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 0 | 616033693 |
| IRS990ScheduleI/RecipientTable/RecipientEIN | 1 | 611224757 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 0 | PO BOX 931113 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 1 | PO BOX 128 |
| IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt | 2 | 101 E MAIN ST |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 0 | CLEVELAND |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 1 | SHARPSBURG |
| IRS990ScheduleI/RecipientTable/USAddress/CityNm | 2 | MT STERLING |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 1 | KY |
| IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd | 2 | KY |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 0 | 44193 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 1 | 40374 |
| IRS990ScheduleI/RecipientTable/USAddress/ZIPCd | 2 | 40353 |
| IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt | 0 | ALL RECIPIENTS OF COMPETITIVE GRANTS ARE REQUIRED TO SUBMIT A GRANT REPORT AT THE END OF THE GRANT PERIOD, TYPICALLY ONE YEAR. GRANTEES ARE ASKED TO EVALUATE THE SUCCESS OF THEIR PROJECT. IF THE GRANT HAS BEEN INSTRUMENTAL IN ATTRACTING ADDITIONAL SUPPORT, TO PROVIDE INCOME AND EXPENSE INFORMATION INCLUDING WHETHER ALL GRANT DOLLARS WERE SPENT, FUTURE SUSTAINABILITY OF THE PROJECT, AND IF THERE WAS ANY VARIANCE IN THE PROJECT OR IN SPENDING. STAFF MEMBERS READ GRANT REPORTS, FILL OUT A GRANT REVIEW REPORT FORM, AND ATTACH THIS TO THE GRANT RECORD. GRANT COMMITTEES REVIEW A SUMMARY OF THE PREVIOUS YEAR'S GRANT REPORTS BEFORE CONSIDERING FUNDING TO THE SAME AGENCIES. AGENCIES THAT DO NOT SUBMIT GRANT REPORTS ARE NOT ELIGIBLE TO RECEIVE FUNDING FROM COMPETITIVE GRANTS. |
| IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART I, LINE 2: |
| IRS990ScheduleI/Total501c3OrgCnt | 0 | 3 |
| IRS990ScheduleI/TotalOtherOrgCnt | 0 | 0 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 5000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 250030 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 159909 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 25003 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 16491 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 640 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 7803 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | LISA ADKINS |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | BRIAN DINEEN |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | CHAIR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 275673 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 189203 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FINAL FORM 990 AND SUPPLEMENTAL SCHEDULES ARE REVIEWED IN DETAIL BY THE BOARD. BOARD MEMBERS ARE INFORMED THAT A PASSWORD-PROTECTED COPY IS AVAILABLE FOR REVIEW ON THE FOUNDATION'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONFLICT OF INTEREST STATEMENTS ARE UPDATED AND REVIEWED ANNUALLY. ANY CONFLICTS ARE NOTED AT THAT TIME AS WELL AS CREATION OF A PLAN FOR MONITORING THE CONFLICT IF A CONFLICT IS DETERMINED. PERSONS INVOLVED IN THE TRANSACTION INVOLVING A CONFLICT ARE PROHIBITED FROM PARTICIPATION IN THE DELIBERATIONS AND DECISIONS OF SUCH TRANSACTION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FOR THE YEAR ENDED 6/30/23, THERE WAS NO EXECUTIVE DIRECTOR FOR THE FOUNDATION. STAFF FOR THE FOUNDATION WAS HIRED IN SEPTEMBER OF 2023. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MOST RECENT AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE ON THE WEBSITE OF THE BLUE GRASS COMMUNITY FOUNDATION, INC. GOVERNING DOCUMENTS AND THE CONFLICT OF INTEREST POLICY ARE AVAILABLE FOR INSPECTION UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE OVERSIGHT OF THE AUDIT AND PROCESS USED TO SELECT AN INDEPENDENT ACCOUNTANT DID NOT CHANGE IN THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 1 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 1 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | BLUE GRASS COMMUNITY FOUNDATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 616053466 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TO SUPPORT BGCF'S MISSION |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | LINE 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 499 EAST HIGH STREET SUITE 112 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | LEXINGTON |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | KY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 40507 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | 1 |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | 0 |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | 0 |
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