2016-04-26T10:00:36-05:00 2015-06-30 350921680 CROWE HORWATH LLP 10 West Broad Street Suite 1700 Columbus OH 432153713 990 2014-07-01 346007199 Bowling Green State University Foundation Inc BOWL 4193722551 MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 TRENT SHEA MCGREW President and CEO 2016-04-21 true RACHEL SPURLOCK P00520729 6144690001 2014 2016-08-17 19:52:53Z TRENT SHEA MCGREW MILETI ALUMNI CENTER BOWLING GREEN OH 434030054 61876251 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. 26 26 0 31 574539 0 12673135 16064407 1342006 1256982 3472840 6416842 0 26729 17487981 23764960 7957970 9539755 0 0 198934 221893 499652 280388 996446 3449669 3270306 12106225 13312342 5381756 10452618 148092773 152092959 3256613 3964331 144836160 148128628 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 7085867 5669456 1256982 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. 2948826 2948826 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. 849835 849835 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. 149166 71638 0 OTHER PROGRAM SERVICES INCLUDE PROVIDING SUPPORT TO UNIVERSITY INSTITUTES AND CENTERS, ATHLETIC AND RECREATIONAL PROGRAMS, AND WBGU-TV, THE BGSU TELEVISION STATION. 149166 71638 11033694 true true false false false false false false false true false true false false false true true false 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 108 0 true 0 true true false false false false true true false false false false X 26 26 false false false 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 1.00 0.00 X X 0 0 0 Popp Braun Theresa Director / Immediate Past Chair 1.00 0.00 X X 0 0 0 Thatch Gregory Director/ Chair Elect 1.00 0.00 X X 0 0 0 Butterfield William Director/ Treasurer 1.00 0.00 X X 0 0 0 Bachey John Director 1.00 0.00 X 0 0 0 Carroll Michael Director 1.00 0.00 X 0 0 0 Conda Joseph Director 1.00 0.00 X 0 0 0 Craig Andr Director 1.00 0.00 X 0 0 0 Fox Marilyn Director 1.00 0.00 X 0 0 0 Green Al Director 1.00 0.00 X 0 0 0 Hargrave Richard Director 1.00 0.00 X 0 0 0 Hollingsworth Peggie Director 1.00 0.00 X 0 0 0 Marsh Mike Director 1.00 0.00 X 0 0 0 Miller Michael Director 1.00 0.00 X 0 0 0 Norton Tina Director 1.00 0.00 X 0 0 0 Poling Don Director 1.00 0.00 X 0 0 0 Seidman Christine Director 1.00 0.00 X 0 0 0 Stone Logan Director 1.00 0.00 X 0 0 0 Tymiak Diane Director 1.00 0.00 X 0 0 0 Wade Chris Director 1.00 0.00 X 0 0 0 Williamson Max Director 1.00 0.00 X 0 0 0 Winstel Jennifer Director 1.00 0.00 X 0 0 0 Orchard Thomas Director 1.00 0.00 X 0 0 0 Moore John Director 1.00 0.00 X 0 0 0 Kappel Richard Director 1.00 0.00 X 0 0 0 Corsi Emerick Director 1.00 0.00 X 0 0 0 McGrew Trent Shea President & CEO 40.00 0.00 X 0 243376 39618 0 243376 39618 1 false true false RuffaloCody LLC PO Box 718 Des Moines IA 50303 Telephone Fundraising 282502 Wilson-Bennett Technoloy Inc 140Professional Dr Ste 2 Cabot AR 72023 Telephone Fundraising 162866 Compass Group USA Inc DBA Chartwells Dinig Services PO Box 91337 Chicago IL 606931337 Catering-Event Planning 142623 Sodexo Inc & Affiliates 9801 Washington Blvd Gatihersburg MD 20878 Catering-Event Planning 121820 Agilon LLC 3801 Beverly Road SW PO Box 9299 Cedar Rapids IA 52409 Computer Consultants 110504 5 X 151283 15913124 3531381 16064407 Program Development 900099 1256982 1256982 0 0 0 0 1256982 2459320 574539 1884781 0 0 41949323 37991801 3957522 0 3957522 3957522 146219 151283 119490 26729 26729 0 0 0 0 0 0 0 23764960 1256982 574539 5869032 6706557 6706557 2833198 2833198 0 0 221893 2262 218131 1500 132652 27 132625 46435 46435 280388 280388 109883 109883 560462 278473 265992 15997 23288 21828 1460 275601 172247 40578 62776 193082 31809 129798 31475 225565 39469 43115 142981 866612 532868 57092 276652 75000 75000 66793 65812 981 Fees, Dues, Subscriptions and Memberships 223070 167950 49729 5391 Printing, Publication, Postage 369822 105134 85602 179086 Equipment and Repairs 102041 76060 25781 200 Allowance for Uncollectible Gifts 0 0 0 0 13312342 11033694 1282202 996446 641356 2216151 0 5696487 6362507 0 0 0 0 0 0 0 0 0 115325942 114553034 24606450 27134193 0 0 1822538 1827074 148092773 152092959 340315 445398 0 2916298 3518933 0 0 0 0 0 0 3256613 3964331 X 7466900 6226604 55675701 56517604 81693559 85384420 0 0 0 144836160 148128628 148092773 152092959 X 10452618 -6238734 26507 -947923 X false true X true false X 10111356 10149863 8277048 11644114 16064407 56246788 1971000 2825000 2815000 3277000 3459975 14347975 12082356 12974863 11092048 14921114 19524382 70594763 442984 70151779 2170452 2586357 2853568 2316926 2459320 12386623 2707 0 0 0 0 2707 0 0 0 0 26729 26729 83010822 6114463 0.8451 0.8393 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - , COLUMN A - 0.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 0.0, COLUMN E - 26729.0, COLUMN F - 26729.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 119505651 2693910 244315 1700035 284324 1388818 119070699 106462379 4417685 13337467 2209107 1196801 1305972 119505651 99958567 1980063 8387120 1888333 797596 1177442 106462379 86988253 3238947 12923393 1647913 428436 1115677 99958567 73399345 3187350 13305354 1751184 0 1152612 86988253 0.0103 0.7171 0.2726 false false HEDGE FUNDS 21715158 F PRIVATE INVESTMENT FUNDS 3108450 F REAL ESTATE FUNDS 2310585 F 27134193 0 X 20339358 -6238735 3459975 26507 -2752253 23091611 673349 673349 23764960 16772316 3459974 0 3459974 13312342 0 0 13312342 Schedule D, Part V, Line 4 Intended uses of endowment funds THE FOUNDATIONS ENDOWMENT FUNDS ARE USED TO SUPPORT THE PROGRAMS OF THE UNIVERSITY, PROVIDE SCHOLARSHIPS AND SUPPORT FOR UNIVERSITY STUDENTS, AND 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, 2015 and 2014. 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 Gifts of Service - 26507 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements Losses on Uncollectible Contributions - 673349 Central America and the Caribbean Investments 19882000 Europe (Including Iceland and Greenland) Investments 17000 0 0 0 0 0 0 19899000 0 19899000 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 806993 280388 526605 806993 280388 526605 FL OH Bravo! BGSU 65274 34839 30435 5873 13320 10422 GridIron Classic 68025 34905 33120 9781 12438 10213 13 164203 81539 82664 675 14362 17469 24937 297502 151283 146219 675 30016 43227 45572 119490 26729 true Bowling Green State University 1001 E Wooster St Bowling Green OH 43403 346402018 115(1) 4251324 1291016 FMV Supplies and other in-kind items Support exempt purpose BGSU Alumni Association 136 Mercer Rd Mileti Alumni Center Bowling Green OH 43403 237248524 501(c)3 145337 Support exempt purpose 2 0 Various Scholarships 1638 2833198 Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds THE FOUNDATION MAINTAINS GUIDELINES FOR THE GRANTING 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 TO ASSURE THAT THE ACCOUNT GUIDELINES ARE FOLLOWED IN THE SELECTION OF THE RECIPIENT. SCHOLARSHIP FUNDS ARE THEN DISTRIBUTED TO THE RECIPIENT BY THE OFFICE OF STUDENT FINANCIAL AID (SFA). THE FOUNDATION THEN REIMBURSES SFA FOR THOSE SCHOLARSHIP DISTRIBUTIONS. Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. THE FOUNDATION MAINTAINS GUIDELINES FOR THE GRANTING 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 TO ASSURE THAT THE ACCOUNT GUIDELINES ARE FOLLOWED IN THE SELECTION OF THE RECIPIENT. SCHOLARSHIP FUNDS ARE THEN DISTRIBUTED TO THE RECIPIENT BY THE OFFICE OF STUDENT FINANCIAL AID (SFA). THE FOUNDATION THEN REIMBURSES SFA FOR THOSE SCHOLARSHIP DISTRIBUTIONS. false false false false false false false false false McGrew Trent Shea President & CEO 0 243376 0 0 0 0 0 22385 0 17233 0 282994 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 arrangements. X 62 2240365 Market value X Miscellaneous 433 1291016 Market value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded: The organization is reporting the number of contributions. Other: The organization is reporting the number of contributions. Form 990, Part III, Line 4d Description of other program services (Expenses $ 149,166 including grants of $ 71,638)(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 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 READ, SIGN AND SUBMIT A COPY OF THE FOUNDATION'S CODE OF CONDUCT POLICY ON AN ANNUAL BASIS. THE ADMINISTRATIVE ASSISTANT TO THE FOUNDATION PRESIDENT/CEO DISTRIBUTES A COPY TO ALL DIRECTORS IN THE FALL AND MONITORS THEIR RETURN. ANY LATE RETURNS (DUE BY OCTOBER 31ST) ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT/CEO FOR FOLLOW-UP. IN ADDITION, ANY EXCEPTIONS TO THE POLICY AS NOTED BY THE DIRECTOR ARE BROUGHT TO THE ATTENTION OF THE PRESIDENT/CEO FOR HIS DISPOSITION. IN ADDITION, ALL DIRECTORS ARE EXPECTED TO DISCLOSE ANY 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 OFFICERS AT MILETI ALUMNI CENTER, BOWLING GREEN, OHIO. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue - Total Revenue: , Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Form 990, Part XI, Line 9 Other changes in net assets or fund balances Losses on Uncollectible Contributions - -673349; Change in Split Interest Agreements - -274574; 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