2017-03-08T14:00:12-06:00 2016-06-30 350921680 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2015-07-01 346007199 Bowling Green State University Foundation Inc BOWL 4193722551 MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 TRENT SHEA MCGREW President and CEO 2017-03-07 true RACHEL SPURLOCK P00520729 6144690001 2015 2021-01-29 14:40:06Z TRENT SHEA MCGREW MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 36474099 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. 23 23 13 25 -338106 -338106 16064407 19944124 1256982 1261990 6416842 3708865 26729 -3590 23764960 24911389 9539755 12135545 0 0 221893 316665 280388 341407 1043975 3270306 3022569 13312342 15816186 10452618 9095203 152092959 157395229 3964331 3085452 148128628 154309777 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 8362849 6910260 1261990 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. 3573240 3573240 0 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. 1468300 1468300 0 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. 280686 183745 0 OTHER PROGRAM SERVICES INCLUDE PROVIDING SUPPORT TO UNIVERSITY INSTITUTES AND CENTERS, ATHLETIC AND RECREATIONAL PROGRAMS, AND WBGU-TV, THE BGSU TELEVISION STATION. 280686 183745 13685075 true true false 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 true false false true true false false false true 112 0 true 13 true true false false false false true true false false false false X 23 23 false false true false false false false true true false false true true true true true true false false false X TRENT SHEA MCGREW 4193722551 MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 Bryan David Director / Chair 1.0 0.0 X X 0 0 0 Popp Braun Theresa Director / Immediate Past Chair 1.0 0.0 X X 0 0 0 Butterfield William Director/ Treasurer 1.0 0.0 X X 0 0 0 Bachey John Director 1.0 0.0 X 0 0 0 Carroll Michael Director 1.0 0.0 X 0 0 0 Conda Joseph Director 1.0 0.0 X 0 0 0 Corsi Emerick Director 1.0 0.0 X 0 0 0 Hargrave Richard Director 1.0 0.0 X 0 0 0 Hollingsworth Peggie Director 1.0 0.0 X 0 0 0 Kappel Richard Director 1.0 0.0 X 0 0 0 Marsh Mike Director 1.0 0.0 X 0 0 0 Miller Michael Director 1.0 0.0 X 0 0 0 Moore John Director 1.0 0.0 X 0 0 0 Norton Tina Director 1.0 0.0 X 0 0 0 Orchard Thomas Director 1.0 0.0 X 0 0 0 Poling Don Director 1.0 0.0 X 0 0 0 Seidman Christine Director 1.0 0.0 X 0 0 0 Stone Logan Director 1.0 0.0 X 0 0 0 Thatch Gregory Director 1.0 0.0 X 0 0 0 Tymiak Diane Director 1.0 0.0 X 0 0 0 Wade Chris Director 1.0 0.0 X 0 0 0 Williamson Max Director 1.0 0.0 X 0 0 0 Winstel Jennifer Director 1.0 0.0 X 0 0 0 McGrew Trent Shea President & CEO 40.0 0.0 X 0 242441 54431 0 242441 54431 1 false true false Wilson-Bennett Technology Inc 140 Professional Dr Suite 2 Cabot AR 72023 Telephone Fundraising 403643 Eastman & Smith Ltd One Seagate 24th Floor 550 N Summit St Toledo OH 43604 Legal Fees 155365 Compass Group USA Inc DBA Chartwells Dinig Services PO Box 91337 Chicago IL 606931337 Catering-Event Planning 139498 Mercer Investment Consulting Inc 21875 Network Pl Chicago IL 60673 Investment Consulting 109999 4 0 0 127357 0 0 19816767 1477394 19944124 Program Development 900099 1261990 1261990 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1261990 2371834 0 -338106 2709940 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12785156 0 11448125 0 1337031 0 1337031 0 0 1337031 110995 127357 114585 -3590 0 -3590 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 24911389 1261990 -338106 4043381 10056979 10056979 2078566 2078566 0 0 0 0 0 0 0 0 0 0 0 0 316665 980 310185 5500 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 86204 997 85158 49 48327 0 48327 0 0 0 0 0 341407 341407 115000 115000 0 666826 392136 217653 57037 11065 10790 275 0 239345 160759 36933 41653 108206 30512 76203 1491 0 0 0 0 0 0 0 0 206232 14252 51889 140091 0 0 0 0 680673 368499 100487 211687 0 0 0 0 0 0 0 0 61905 0 61905 0 73597 72618 979 0 Fees, Dues, Subscriptions and Memberships 172172 144325 24977 2870 Printing, Publication, Postage 478247 166065 70418 241764 Equipment and Repairs 74770 72597 1747 426 0 0 0 0 15816186 13685075 1087136 1043975 0 0 0 0 2216151 1170091 0 0 6362507 10838707 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 114553034 115529513 27134193 27450462 0 0 0 1827074 2406456 152092959 157395229 445398 132631 0 0 3518933 2952821 0 0 0 0 0 0 0 0 0 0 0 3964331 3085452 X 6226604 5688780 56517604 57894897 85384420 90726100 0 0 0 0 0 0 148128628 154309777 152092959 157395229 X 9095203 -2576714 0 -337340 X false true X true false X 10149863 8277048 11644114 16064407 19944124 66079556 0 0 0 0 0 0 2825000 2815000 3277000 3459975 3529174 15906149 12974863 11092048 14921114 19524382 23473298 81985705 210191 81775514 2586357 2853568 2316926 2459320 2371834 12588005 0 0 0 0 0 0 0 0 0 26729 0 26729 94600439 6047046 0.8644 0.8451 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 26729.0, COLUMN E - , COLUMN F - 26729.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119078082 5268720 768197 1435506 828888 1406235 121444370 119505651 2693910 244315 1700035 276941 1388818 119078082 106462379 4417685 13337467 2209107 1196801 1305972 119505651 99958567 1980063 8387120 1888333 797596 1177442 106462379 86988253 3238947 12923393 1647913 428436 1115677 99958567 0.0101 0.7471 0.2428 false false HEDGE FUNDS 21101040 F PRIVATE INVESTMENT FUNDS 3962624 F REAL ESTATE FUNDS 2386798 F 27450462 0 X 25743434 -2576714 3529174 0 114585 1067045 24676389 115000 120000 235000 24911389 19344945 3529174 0 0 114585 3643759 15701186 115000 0 115000 15816186 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, 2015 and 2014. 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, 2016 and 2015. 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 FUNDRAISING EXPENSE - 114585 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements WRITE-OFFS OF UNCOLLECTIBLE PLEDGES - 120000 Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990 FUNDRAISING EXPENSE - 114585 Central America and the Caribbean 0 0 Investments N/A 19311000 Europe (Including Iceland and Greenland) 0 0 Investments N/A 5000 0 0 0 0 0 0 19316000 0 19316000 true false true false false false X X X X X X X true Wilson-Bennett Technology Inc 140 Professional Dr STE 2 Cabot AR 72023 Telephone Fundraising false 505416 349000 156416 505416 349000 156416 FL OH Bravo! BGSU 60782 49927 10855 0 0 0 17235 0 6958 GridIron Classic 69890 35995 33895 0 0 3410 18598 0 7928 7 107680 41435 66245 0 1140 16044 40095 0 3177 238352 127357 110995 0 1140 19454 75928 0 18063 114585 -3590 true Bowling Green State University 1001 E WOOSTER ST Bowling Green OH 43403 346402018 115(1) 7812967 983668 FMV SUPPLIES AND OTHER IN-KIND ITEMS TO SUPPORT THE UNIVERSITY'S EXEMPT PURPOSE BGSU Alumni Association 136 Mercer Rd Mileti Alumni Center Bowling Green OH 43403 237248524 501(c)3 592316 TO SUPPORT THE ASSOCIATION'S EXEMPT PURPOSE 2 0 Various Scholarships 1333 2078566 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 McGrew Trent Shea President & CEO 0 242054 0 0 0 387 0 31941 0 22490 0 296872 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 establishes the compensation for that individual. X 54 493726 Market value X Miscellaneous Items 486 983668 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 $ 280,686 including grants of $ 183,745)(Revenue $ 0) 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 4 Significant changes to organizational documents A new memorandum of understanding was approved by the Foundation Board of Directors at the May 13, 2016 meeting. The document clarifies the working relationship between the University and the Foundation, to better align activity in support of the University's needs. 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 HIS 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 - -217340; WRITE OFF OF UNCOLLECTIBLE PLEDGES - -120000; BOWLING GREEN STATE UNIV FOUNDATION LLC MILETI ALUMNI CENTER BOWLING GREEN OH 43403 346007199 REAL ESTATE MANAGEMENT OH 0 606890 BGSU FOUNDATION BOWLING GREEN STATE UNIVERSITY 319 ADMINISTRATION BUILDING BOWLING GREEN OH 43403 346402018 EDUCATION OH 501(c)(1 NA false CHARITABLE REMAINDER TRUSTS (6) INVESTMENT OH NA Trust true false true false false false false false false false false true true false true true true true true false