2020-04-20T13:00:19-05:00 2019-06-30 350921680 CROWE LLP 155 West Nationwide Blvd Suite 500 Columbus OH 432152570 990 2018-07-01 346007199 Bowling Green State University Foundation Inc BOWL 4193722551 1851 N Research Drive Bowling Green OH 434030054 PAMELA J CONLIN President and CEO 2020-04-20 true RACHEL SPURLOCK P00520729 6144690001 2018 2020-11-19 02:30:22Z X Bowling Green State University Foundation Inc PAMELA J CONLIN 1851 N Research Drive Bowling Green OH 434030054 43694165 false X www.bgsu.edu/alumni X 1954 OH The Bowling Green State University Foundation supports Bowling Green State University by receiving, investing and stewarding private gifts, and by encouraging prospective donors to give. 32 30 40 38 -288990 -288990 17259066 22128791 965122 1108661 8706793 13889288 49285 -14983 26980266 37111757 7173041 17559882 0 532494 389392 341754 390818 813025 4797253 3664375 12844542 22004467 14135724 15107290 193570516 204156143 2867878 2932239 190702638 201223904 X THE BOWLING GREEN STATE UNIVERSITY FOUNDATION STEWARDS DONORS IN WAYS THAT SUPPORT THE MISSION AND VISION OF BOWLING GREEN STATE UNIVERSITY BY: STIMULATING ALUMNI, FRIENDS, STUDENTS, FACULTY, AND STAFF TO BE DONORS; ASSISTING IN ACCUMULATING PRIVATE RESOURCES FOR THE BENEFIT OF THE UNIVERSITY; UTILIZING ITS RESOURCES FOR THE BETTERMENT OF THE UNIVERSITY; AND PROVIDING ITS DONORS WITH OPPORTUNITIES TO WITNESS AND EXPERIENCE THE RESULTS OF THEIR PHILANTHROPY. false false 7884002 5531660 1108661 THE BGSU FOUNDATION, INC. PROVIDES FINANCIAL SUPPORT TO ACADEMIC AND ADMINISTRATIVE DEPARTMENTS OF BOWLING GREEN STATE UNIVERSITY THAT ADVANCE THE STRATEGIC PLAN OF THE UNIVERSITY AND THE UNIVERSITY'S MISSION TO FOSTER ENGAGED CITIZENSHIP, GLOBAL LEADERSHIP AND CAREER PREPAREDNESS. 6912924 6912924 THE BGSU FOUNDATION, INC. PROVIDES FINANCIAL SUPPORT THAT ALLOWS THE BOWLING GREEN STATE UNIVERSITY TO MOVE FORWARD WITH CAPITAL PROJECTS AND IMPROVEMENTS THAT ENHANCE THE CAMPUS COMMUNITY WITH LEARNING,DISCOVERY AND ENGAGEMENT. 4860298 4860298 PROVIDING SCHOLARSHIPS AND AWARDS IS A CRITICAL PART OF THE BGSU FOUNDATION, INC. IN SUPPORT OF THE BOWLING GREEN STATE UNIVERSITY'S ONGOING COMMITMENT TO ACCESS, AFFORDABILITY AND OPPORTUNITY; SCHOLARSHIPS AND AWARDS ARE GRANTED BASED UPON DEFINED GUIDELINES AND PREREQUISITES. 357358 255000 OTHER PROGRAM SERVICES INCLUDE PROVIDING SUPPORT TO UNIVERSITY INSTITUTES AND CENTERS, ATHLETIC AND RECREATIONAL PROGRAMS, AND WBGU-TV, THE BGSU TELEVISION STATION. 357358 255000 20014582 true true false false false false false false true false true false false false true false true false false true false false true true false false true true true false false false false false false false false true false false false true true false false false true 91 0 true 40 true true true false false false false true true true false false false false false false X 32 30 false false false false false false false true true false false true true true true true true false false false X PAMELA J CONLIN 4193722551 MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 Jan Heppe Director/Chair Elect 1.0 0.0 X X 0 0 0 Michael Kuhlin Director/Chair 1.0 0.0 X X 0 0 0 Eugene Novak Director/Treasurer 1.0 0.0 X X 0 0 0 R Max Williamson Director/Immediate Past Chair (2nd Term Ended 06/30/19) 1.0 0.0 X X 0 0 0 Pamela J Conlin President & CEO (Hired 10/08/18) 35.0 5.0 X X 85631 0 13282 Howard Aldrich Director 1.0 0.0 X 0 0 0 Craig Anderson Director 1.0 0.0 X 0 0 0 Emanuele Conti Director (Term Began 10/12/18) 1.0 0.0 X 0 0 0 Alicia Fernandez-Mott Director 1.0 0.0 X 0 0 0 John Gawaluck Director (Term Began 02/23/19) 1.0 0.0 X 0 0 0 Paul Hooker Director (Term Began 02/23/19) 1.0 0.0 X 0 0 0 Holly Horn Director 1.0 0.0 X 0 0 0 Richard Kappel Director 1.0 0.0 X 0 0 0 Charles Kowal Director 1.0 0.0 X 0 0 0 David Levey Director 1.0 0.0 X 0 0 0 Mitchell McLeod Director (Resigned 02/22/19) 1.0 0.0 X 0 0 0 C Ray Mullins Director 1.0 0.0 X 0 0 0 Valerie Newell Director 1.0 0.0 X 0 0 0 Eileen O'Neill Director (Term Began 10/12/18) 1.0 0.0 X 0 0 0 Thomas Orchard Director 1.0 0.0 X 0 0 0 William Primrose Director (Term Began 10/12/18) 1.0 0.0 X 0 0 0 Judith Pryor Director (Resigned 05/10/19) 1.0 0.0 X 0 0 0 Damon Ragusa Director 1.0 0.0 X 0 0 0 John Riedl Director 1.0 0.0 X 0 0 0 Anthony Rucci Director (Term Began 10/12/18) 1.0 0.0 X 0 0 0 Thomas Shanklin Director 1.0 0.0 X 0 0 0 Mark Sirower Director 1.0 0.0 X 0 0 0 Scott Slater Director (Term Began 02/23/19) 1.0 0.0 X 0 0 0 Judith Sommers Director (Term Began 02/23/19) 1.0 0.0 X 0 0 0 W Russell Stewart Director 1.0 0.0 X 0 0 0 Christopher Wade Director (2nd Term Began 06/30/19) 1.0 0.0 X 0 0 0 Daniel White Director 1.0 0.0 X 0 0 0 Michael Winner Director 1.0 0.0 X 0 0 0 Rodney K Rogers Director, BGSU President 1.0 39.0 X 0 422199 57720 Rebecca Kocher AVP of Alumni Annual Giving and Operations (Resigned 06/01/19) 30.0 10.0 X 181428 0 42975 Kenneth McIntyre Director of Gift Planning 35.0 5.0 X 116466 0 42785 Trent Shea McGrew President & CEO (Resigned 05/26/18) 35.0 5.0 X 148072 0 27390 531597 422199 184152 4 true true false Ruffalo Noel Levitz LLC PO Box 718 Des Moines IA 503030718 Enrollment and Fundraising Management 225224 Hart Associates Inc 811 Madison Ave Toledo OH 43604 Marketing, Advertising & Public Relations Agency 176485 Mercer Investments LLC 21875 Network Pl Chicago IL 606731218 Investment Advisor 109771 Blackbaud Inc PO Box 930256 Atlanta GA 311930256 Fundraising Services 107751 AVI Foodsystems Inc 2590 Elm Road NE Warren OH 44483 Food Service/Catering 105472 5 84941 22043850 1640924 22128791 Program Development 900099 1108661 1108661 0 0 0 0 1108661 3511177 -288990 3800167 0 0 16866577 6488466 10378111 0 10378111 10378111 78959 84941 93942 -14983 -14983 0 0 0 0 0 37111757 1108661 -288990 14163295 12699584 12699584 4860298 4860298 98913 69239 29674 256253 172800 83453 25876 18113 7763 8350 5845 2505 39810 39810 390818 390818 96000 96000 484274 395586 86879 1809 26914 24349 609 1956 649398 559344 46106 43948 149858 66000 82649 1209 612150 512104 18575 81471 308373 273089 18280 17004 152149 152149 199948 190820 1397 7731 Provision for bad debts 139148 139148 Printing, Publication, Postage 347759 127578 78433 141748 Equipment and repairs 266440 159491 105351 1598 Fees, dues, subscriptions and memberships 192154 146339 45477 338 0 0 0 0 22004467 20014582 1176860 813025 1423501 1414399 0 0 12356989 9559980 54542 50 0 0 0 0 0 0 0 49646 27211 0 0 0 0 122096612 129351109 55820862 61829691 0 0 0 1768364 1973703 193570516 204156143 181211 293145 0 0 2686667 2639094 0 0 0 0 0 0 0 0 0 0 0 2867878 2932239 X 13033941 15266096 81046697 80038873 96622000 105918935 0 0 0 0 0 0 190702638 201223904 193570516 204156143 X 15107290 -4513594 -72430 X false true X true false X 16064407 19944124 19335216 17259066 22128791 94731604 0 0 0 0 0 0 3459975 3529174 3617400 3689751 4030600 18326900 19524382 23473298 22952616 20948817 26159391 113058504 4885281 108173223 2459320 2371834 2633807 2850611 3511177 13826749 0 0 0 0 0 0 26729 0 0 0 0 26729 126911982 5574633 0.8523 0.8832 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 26729.0, COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - , COLUMN F - 26729.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 138038286 9883612 7686388 2153590 2397724 1619146 149437826 131464207 3919942 8339601 3431792 700918 1552754 138038286 121444370 3863071 12269546 4062047 553548 1497185 131464207 119078082 5268720 768197 1435506 828888 1406235 121444370 119505651 2693910 244315 1700035 276941 1388818 119078082 0.0158 0.2754 0.7088 false false HEDGE FUNDS 27226252 F PRIVATE INVESTMENT FUNDS 33791050 F REAL ESTATE FUNDS 812389 F 61829691 0 X 36335408 -4513594 4030600 0 -197355 -680349 37015757 96000 0 96000 37111757 25741712 4030600 -197355 3833245 21908467 96000 0 96000 22004467 Schedule D, Part V, Line 4 Intended uses of endowment funds THE FOUNDATION'S ENDOWMENT FUNDS ARE USED TO SUPPORT THE PROGRAMS OF THE UNIVERSITY, PROVIDE SCHOLARSHIPS AND SUPPORT FOR UNIVERSITY STUDENTS, AND TO ASSIST IN THE FUNDING OF UNIVERSITY CAPITAL PROJECTS. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote The Foundation has been recognized by the Internal Revenue Service as an organization exempt from federal taxation under Section 501(c)(3) of the Internal Revenue Code. The Foundation is a public charity by reason of being described in Internal Revenue Code Section 170(b)(1)(A)(vi). The Foundation is exempt from federal income taxes except to the extent of income derived from unrelated business activities. Unrelated business income is not material to the consolidated financial statements. The Corporation is incorporated as a limited liability corporation. Accounting principles generally accepted in the United States of America prescribe recognition thresholds and measurement attributes for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. Tax benefits will be recognized only if a tax position is more-likely-than-not sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized will be the largest amount of tax benefit that is greater than 50% likely being realized on examination. For tax positions not meeting the more-likely-than-not test, no tax benefit will be recorded. The Foundation completed an analysis of its tax positions, in accordance with Accounting Standards Codification (ASC) 740, Income Taxes, and determined that no amounts were required to be recognized in the consolidated financial statements at June 30, 2019 and 2018. The Foundation would recognize interest and penalties related to unrecognized tax benefits in interest and income tax expense, respectively. The Foundation has no amounts accrued for interest or penalties for the year ended June 30, 2019 and 2018. The Foundation does not expect the total amount of unrecognized tax benefits to significantly change in the next 12 months. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 RECLASS: FUNDRAISING EXPENSE - 93942 RECLASS: ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS - -291297 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 RECLASS: FUNDRAISING EXPENSE - 93942 RECLASS: ALLOWANCE FOR UNCOLLECTIBLE ACCOUNTS - -291297 Central America and the Caribbean 0 0 Investments N/A 30296000 0 0 0 0 0 0 30296000 0 30296000 true false true true true false X X X X X X X true Ruffalo Noel Levitz Inc PO Box 718 Des Moines IA 503030718 Telephone Fundraising false 348610 390818 -42208 348610 390818 -42208 CA CO CT DE DC FL GA AL HI ID IL IN IA KS KY LA ME AK MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA AZ RI SC SD TN TX UT VT VA AR WA WV WI WY GRIDIRON CLASSIC GOLF OUTING 07/15/19 72825 57175 15650 14326 28523 7958 WOMEN'S BASKETBALL GOLF OUTING 09/15/19 20060 13215 6845 3345 3155 402 5 71015 14551 56464 8958 8505 18770 163900 84941 78959 26629 40183 27130 93942 -14983 true BOWLING GREEN STATE UNIVERSITY 1001 E WOOSTER ST BOWLING GREEN OH 43403 346402018 115(1) 11723857 720727 FMV BOOKS, CD'S, MAGAZINES, THEATER OUTFITS, PHOTOGRAPHS, OTHER MISCELLANEOUS ITEMS TO SUPPORT THE UNIVERSITY'S EXEMPT PURPOSE BGSU ALUMNI ASSOCIATION 136 MERCER ROAD BOWLING GREEN OH 43403 237248524 501(C)(3) 255000 TO SUPPORT THE ASSOCIATION'S EXEMPT PURPOSE 2 0 Various Scholarships 2224 4860298 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE FOUNDATION MAINTAINS GUIDELINES/CRITERIA FOR THE USE OF FUNDS FROM EACH OF ITS SCHOLARSHIP ACCOUNTS. EACH OF THE ACCOUNTS HAS AN ACCOUNT REPRESENTATIVE THAT IS RESPONSIBLE FOR MONITORING AND APPROVING ALL ACTIVITY IN THE ACCOUNT. THE ACCOUNT REPRESENTATIVE IS ALSO RESPONSIBLE FOR MONITORING THE SELECTION PROCESS OF SCHOLARSHIP RECIPIENTS TO ENSURE THAT THE ACCOUNT GUIDELINES ARE FOLLOWED. SCHOLARSHIP FUNDS ARE THEN DISTRIBUTED TO THE RECIPIENT BY THE OFFICE OF STUDENT FINANCIAL AID (SFA) THROUGH THE STUDENTS' UNIVERSITY ACCOUNT. THE FOUNDATION THEN REIMBURSES THE UNIVERSITY FOR THOSE SCHOLARSHIP DISTRIBUTIONS false false false false false false false false false Rodney K Rogers Director, BGSU President 0 418727 0 0 0 3472 0 44885 0 12835 0 479919 0 0 Rebecca Kocher AVP of Alumni Annual Giving and Operations (Resigned 06/01/19) 180107 0 0 0 1321 0 25875 0 17100 0 224403 0 0 0 Kenneth McIntyre Director of Gift Planning 115107 0 0 0 1359 0 17340 0 25445 0 159251 0 0 0 Trent Shea McGrew President & CEO (Resigned 05/26/18) 145240 0 0 0 2832 0 14555 0 12835 0 175462 0 0 0 Schedule J, Part I, Line 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION THE TOP MANAGEMENT OFFICIAL OF THE FOUNDATION IS EMPLOYED BY THE UNIVERSITY AND THEREFORE THE UNIVERSITY ESTABLISH THE COMPENSATION FOR THAT INDIVIDUAL. Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The top management official of the Foundation is employed by the University and therefore the University establishes the compensation for that individual. X 74 920197 Market value X Miscellaneous Items 410 720727 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - Number of contributions reported. Other - Miscellaneous Items Reporting the number of contributions. Form 990, Part III, Line 4d Description of other program services (Expenses $ 357,358 including grants of $ 255,000) OTHER PROGRAM SERVICES INCLUDE PROVIDING SUPPORT TO UNIVERSITY INSTITUTES AND CENTERS, ATHLETIC AND RECREATIONAL PROGRAMS, AND WBGU-TV, THE BGSU TELEVISION STATION. Form 990, Part VI, Line 13 Written Whistleblower Policy The Foundation's current practice is to follow the written whistleblower policy as adopted and implemented by Bowling Green State University. Form 990, Part VI, Line 14 Written Document Retention and Destruction Policy The Foundation's current practice is to follow the written document retention and destruction policy as adopted and implemented by Bowling Green State University. Form 990, Part VI, Line 15a Determination and Review of Compensation for Top Management Official The determination and reviews of compensation for the top management officials are done by Bowling Green State University. Form 990, Part VI, Line 15b Determination and Review of Compensation for Other There are no other officers or key employees of the filing organization, therefore this question has been answered "no" per IRS instruction. Form 990, Part VI, Line 11b Review of form 990 by governing body A COMPLETED FINAL DRAFT COPY OF THE FORM 990 AND SUPPLEMENTAL SCHEDULES IS PRESENTED TO THE BOARD FOR REVIEW. FOLLOWING THIS REVIEW AND THE COMPLETION OF ANY REVISIONS OR CORRECTIONS, A FINAL FORM 990 IS E-MAILED TO ALL FOUNDATION BOARD MEMBERS PRIOR TO FILING WITH THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy ALL FOUNDATION BOARD OF DIRECTORS ARE REQUIRED TO COMPLETE AN ELECTRONIC CONFLICT OF INTEREST QUESTIONNAIRE ON AN ANNUAL BASIS. THE DIRECTOR OF NON-PROFIT ACCOUNTING ELECTRONICALLY DISTRIBUTES THE QUESTIONNAIRE TO ALL DIRECTORS DURING THE FISCAL YEAR. THE DIRECTOR OF NON PROFIT ACCOUNTING TRACKS THE RESPONSES ELECTRONICALLY AND FOLLOWS UP WITH ANYONE WHO HAS NOT RESPONDED UNTIL ALL RESPONSES ARE RECEIVED. IN ADDITION, ANY EXCEPTIONS TO THE POLICY AS NOTED ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT/CEO FOR THEIR DISPOSITION. ALL DIRECTORS ARE EXPECTED TO DISCLOSE ANY POTENTIAL CONFLICT OF INTEREST IN ANY MATTERS BROUGHT BEFORE THE BOARD PRIOR TO DISCUSSION OF THAT MATTER AND TO SUBSEQUENTLY RECUSE THEMSELVES FROM VOTING OR DISMISS THEMSELVES FROM THE MEETING. Form 990, Part VI, Line 19 Required documents available to the public THE FOUNDATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST AT THE FOUNDATION'S OFFICES LOCATED AT MILETI ALUMNI CENTER, BOWLING GREEN, OHIO. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN SPLIT INTEREST AGREEMENTS - -72430; BOWLING GREEN STATE UNIV FOUNDATION LLC 1851 N Research Drive Bowling Green OH 43403 346007199 REAL ESTATE MANAGEMENT OH 0 606890 BGSU FOUNDATION BOWLING GREEN STATE UNIVERSITY 1851 N Research Drive BOWLING GREEN OH 43403 346402018 EDUCATION OH NA false Charitable Remainder Trusts (5) INVESTMENT OH NA Trust true false true false false false false false false false false true true false true true true true true false