WKU STUDENT LIFE FOUNDATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: WKU STUDENT LIFE FOUNDATION INC (EIN 61-1350986)
Tax period: 2021-07-01 to 2022-06-30
Filed: 2022-11-04
IRS object ID: 202233089349301313
Schema version: 2021v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule D
Schedule K
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-11-04T08:40:17-05:00	ReturnTs
Tax Period End	2022-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	FORVIS LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 1196	AddressLine1Txt
City	BOWLING GREEN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42102	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	611350986	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WKU STUDENT LIFE FOUNDATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% BRIAN KUSTER	InCareOfNm
Business Name Control	WKUS	BusinessNameControlTxt
Phone	2707457006	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1906 COLLEGE HEIGHTS BLVD 8051	AddressLine1Txt
City	BOWLING GREEN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42101	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BRIAN KUSTER	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	2707457006	PhoneNum
Signature	2022-11-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	BRIAN	PersonFirstNm
Person Last	KUSTER	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JEFF SMITH	PreparerPersonNm
PTIN	P00289876	PTIN
Phone	2707810111	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BRIAN KUSTER	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1906 COLLEGE HEIGHTS BLVD 8051	AddressLine1Txt
City	BOWLING GREEN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42101	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$31,005,648	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1999	FormationYr
Legal Domicile State	KY	LegalDomicileStateCd
Activity Or Mission	PROVIDE A PREMIER LIVING/LEARNING EXPERIENCE ON THE CAMPUS THAT ENSURES STUDENT SUCCESS.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	8	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$1,095,912	CYContributionsGrantsAmt
PY Program Service Revenue	$24,342,906	PYProgramServiceRevenueAmt
CY Program Service Revenue	$29,122,907	CYProgramServiceRevenueAmt
PY Investment Income	$269,148	PYInvestmentIncomeAmt
CY Investment Income	$136,974	CYInvestmentIncomeAmt
PY Other Revenue	$163,683	PYOtherRevenueAmt
CY Other Revenue	$244,407	CYOtherRevenueAmt
PY Total Revenue	$24,775,737	PYTotalRevenueAmt
CY Total Revenue	$30,600,200	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,812,851	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,933,415	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$13,858,740	PYOtherExpensesAmt
CY Other Expenses	$17,635,986	CYOtherExpensesAmt
PY Total Expenses	$19,671,591	PYTotalExpensesAmt
CY Total Expenses	$23,569,402	CYTotalExpensesAmt
PY Revenues Less Expenses	$5,104,146	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$7,030,798	CYRevenuesLessExpensesAmt
Total Assets BOY	$179,481,711	TotalAssetsBOYAmt
Total Assets EOY	$178,491,745	TotalAssetsEOYAmt
Total Liabilities BOY	$131,118,206	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$123,226,668	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$48,363,505	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$55,265,077	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDE A PREMIER LIVING/LEARNING EXPERIENCE ON THE CAMPUS THAT ENSURES STUDENT SUCCESS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$22,313,963	ExpenseAmt
Revenue	$29,217,971	RevenueAmt
Desc	THE WKU STUDENT LIFE FOUNDATION, INC. WAS CREATED TO FACILITATE THE PURCHASE, RECAPITALIZATION AND RENOVATION OF THE STUDENT RESIDENTIAL FACILITIES AT WESTERN KENTUCKY UNIVERSITY. THE FOUNDATION OWNS AND OPERATES 16 RESIDENCE HALLS AND APPROXIMATELY 5,236 BEDS ON THE MAIN CAMPUS OF THE UNIVERSITY. THE FOUNDATION ALSO CONSTRUCTED AND OWNS TWO FACILITIES ADJACENT TO THE WKU CAMPUS THAT PROVIDE 290 BEDS OFF THE MAIN CAMPUS.	Desc
Total Program Service Expenses	$22,313,963	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	Yes (true)	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BRIAN KUSTER	PersonNm
Phone	2707457006	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1906 COLLEGE HEIGHTS BLVD 8051	AddressLine1Txt
City	BOWLING GREEN	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	42101	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
MIKE REAGLE
EXECUTIVE DIRECTOR THRU 4/2022	15.0	25.0	Yes (X)	$76,207	$46,708	$13,236
BRIAN KUSTER
INTERIM EXECUTIVE DIRECTOR	15.0	25.0	Yes (X)	$2,632	$518	$0
BRAD HOWARD
CHAIRMAN OF THE BOARD	1.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
MIKE SIMPSON
VICE CHAIRMAN OF THE BOARD	1.0	0.0	Yes (X)	$0	$0	$0	Yes (X)
KRISTEN BALE
BOARD MEMBER	1.0	0.0		$0	$0	$0	Yes (X)
SANDY BOUSSARD
BOARD MEMBER	1.0	0.0		$0	$0	$0	Yes (X)
CHUCK COATES
BOARD MEMBER	1.0	0.0		$0	$0	$0	Yes (X)
HAMP MOORE
BOARD MEMBER	1.0	0.0		$0	$0	$0	Yes (X)
GERALD STEPHENS
BOARD MEMBER	1.0	0.0		$0	$0	$0	Yes (X)
ME'LON CRAIGHEAD
EMBEDDED SGA MEMBER	1.0	0.0		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$78,839	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$47,226	TotReportableCompRltdOrgAmt
Total Other Compensation	$13,236	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
S E ENGINEERING
1733 CAMPUS PLAZA CT 10	BOWLING GREEN	KY	42101	CONSTRUCTION MGMT	$890,424
SCOTT RITTER
PO BOX 749	BOWLING GREEN	KY	42101	CONSTRUCTION MGMT	$1,391,321
BUILDERS BY DESIGN
1733 CAMPUS PLAZA COURT	BOWLING GREEN	KY	42101	CONSTRUCTION MGMT	$5,672,413
RENASCENT INC
935 WEST TROY AVENUE	INDIANAPOLIS	IN	46225	CONSTRUCTION MGMT	$447,500
STEWART RICHEY CONSTRUCTION
2137 GLEN LILY ROAD	BOWLING GREEN	KY	42101	CONSTRUCTION MGMT	$4,091,754

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	8	CntrctRcvdGreaterThan100KCnt
Government Grants	$1,095,912	GovernmentGrantsAmt
Total Contributions	$1,095,912	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RENT	721310	$28,550,356	$28,550,356
VENDING/CHILLED WATER SALES	722515	$374,370	$374,370
FEDERAL W/S REIMBURSEMENT	611710	$100,000	$100,000
HOUSING DEPOSIT FORFEITURE	721310	$98,181	$98,181

Field	Value	IRS element (for citing)
Total Program Service Revenue	$29,122,907	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$136,522	TotalRevenueColumnAmt
Exclusion	$136,522	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Personal	$145,465	PersonalAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$0	RealAmt
Personal	$145,465	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$145,465	TotalRevenueColumnAmt
Exclusion	$145,465	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Other	$405,900	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$405,448	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	$452	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$452	TotalRevenueColumnAmt
Exclusion	$452	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$0	FundraisingGrossIncomeAmt
Fundraising Direct Expenses	$0	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt
Gaming Direct Expenses	$0	GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$0	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$0	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
MISCELLANEOUS	900099	$50,712	$46,834	$3,878
DORM LOSS/DAMAGE	721310	$48,230	$48,230

Field	Value	IRS element (for citing)
Other Revenue Total	$98,942	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$30,600,200	TotalRevenueColumnAmt
Related Or Exempt Func Income	$29,217,971	RelatedOrExemptFuncIncomeAmt
Exclusion	$286,317	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$84,966	TotalAmt
Management And General	$84,966	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,618,549	TotalAmt
Program Services	$4,421,304	ProgramServicesAmt
Management And General	$197,245	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,088,083	TotalAmt
Program Services	$986,891	ProgramServicesAmt
Management And General	$101,192	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$141,817	TotalAmt
Program Services	$121,963	ProgramServicesAmt
Management And General	$19,854	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$84,200	TotalAmt
Management And General	$84,200	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$6,291	TotalAmt
Management And General	$6,291	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$39,960	TotalAmt
Management And General	$39,960	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$243,948	TotalAmt
Management And General	$243,948	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$4,762	TotalAmt
Program Services	$4,524	ProgramServicesAmt
Management And General	$238	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$392,641	TotalAmt
Program Services	$373,009	ProgramServicesAmt
Management And General	$19,632	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$127,698	TotalAmt
Program Services	$121,313	ProgramServicesAmt
Management And General	$6,385	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,653,648	TotalAmt
Program Services	$2,520,966	ProgramServicesAmt
Management And General	$132,682	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$13,460	TotalAmt
Program Services	$13,460	ProgramServicesAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$7,679	TotalAmt
Program Services	$7,295	ProgramServicesAmt
Management And General	$384	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$3,927,217	TotalAmt
Program Services	$3,927,217	ProgramServicesAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$6,165,617	TotalAmt
Program Services	$6,165,617	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$765,518	TotalAmt
Program Services	$574,139	ProgramServicesAmt
Management And General	$191,380	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
REPAIRS & MAINTENANCE	$1,943,321	$1,846,155	$97,166	$0
STUDENT ACCOUNT FORGIVENESS	$952,035	$952,035		$0
LOSS ON IMPAIRMENT	$136,284	$136,284		$0
BAD DEBT	$52,041	$52,041		$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$119,666	TotalAmt
Program Services	$89,750	ProgramServicesAmt
Management And General	$29,916	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$23,569,402	TotalAmt
Program Services	$22,313,963	ProgramServicesAmt
Management And General	$1,255,439	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,831,312	BOYAmt
EOY	$1,209,874	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$26,106,186	BOYAmt
EOY	$27,597,546	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,538,003	BOYAmt
EOY	$1,577,050	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$1,525,609	BOYAmt
EOY	$1,931,784	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$210,789	BOYAmt
EOY	$305,143	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$213,143,150	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$67,272,802	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$148,140,588	BOYAmt
EOY	$145,870,348	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$129,224	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$179,481,711	BOYAmt
EOY	$178,491,745	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$3,753,944	BOYAmt
EOY	$3,313,673	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$2,808,012	BOYAmt
EOY	$2,554,702	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$122,975,231	BOYAmt
EOY	$116,465,149	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,581,019	BOYAmt
EOY	$893,144	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$131,118,206	BOYAmt
EOY	$123,226,668	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$48,363,505	BOYAmt
EOY	$55,265,077	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$48,363,505	BOYAmt
EOY	$55,265,077	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$179,481,711	BOYAmt
EOY	$178,491,745	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$7,030,798	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	-$129,226	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
Supporting Organization509a3	Yes (X)	SupportingOrganization509a3Ind
Supporting Org Type2	Yes (X)	SupportingOrgType2Ind
Supported Organizations	1	SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	WKU FOUNDATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
EIN	611251555	EIN
Organization Type	5	OrganizationTypeCd
Governing Document Listed	Yes (true)	GoverningDocumentListedInd
Support	$0	SupportAmt
Other Support	$0	OtherSupportAmt

Field	Value	IRS element (for citing)
Supported Organizations Total	1	SupportedOrganizationsTotalCnt
Support Sum	$0	SupportSumAmt
Other Support Sum	$0	OtherSupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

Field	Value	IRS element (for citing)
Listed By Name Governing Doc	Yes (true)	ListedByNameGoverningDocInd
Suprt Org No IRS Determination	false	SuprtOrgNoIRSDeterminationInd
Supported Org Section C456	false	SupportedOrgSectionC456Ind
Supported Org Not Organized US	false	SupportedOrgNotOrganizedUSInd
Organization Change Suprt Org	false	OrganizationChangeSuprtOrgInd
Support Non Supported Org	false	SupportNonSupportedOrgInd
Payment Substantial Contribtr	false	PaymentSubstantialContribtrInd
Loan Disqualified Person	false	LoanDisqualifiedPersonInd
Controlled Disqualified Prsn	false	ControlledDisqualifiedPrsnInd
Disqualified Prsn Controll Int	false	DisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr Int	false	DisqualifiedPrsnOwnrIntInd
Excess Business Holdings Rules	false	ExcessBusinessHoldingsRulesInd
Contribution Controller	false	ContributionControllerInd
Contribution Family	false	ContributionFamilyInd
Contribution35 Controlled	false	Contribution35ControlledInd

Field	Value	IRS element (for citing)
Majority Dir Trst Supported Org	false	MajorityDirTrstSupportedOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	SCHEDULE A, PART IV, SECTION C	FormAndLineReferenceDesc
Explanation	TYPE II SUPPORTING ORGANIZATION ------------------------------- THE WESTERN KENTUCKY UNIVERSITY FOUNDATION HAS THE RIGHT TO APPOINT ONE EMBEDDED DIRECTOR WHO SERVES A TERM ON THE WKU STUDENT LIFE FOUNDATION'S BOARD, COTERMINOUS WITH THE FOUNDATION BOARD TERM.	ExplanationTxt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
CY Minus3 Yr Endwmt Fund		CYMinus3YrEndwmtFundGrp
CY Minus4 Yr Endwmt Fund		CYMinus4YrEndwmtFundGrp

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,626,701	OtherCostOrOtherBasisAmt
Book Value	$6,626,701	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$113,960,491	OtherCostOrOtherBasisAmt
Depreciation	$18,779,048	DepreciationAmt
Book Value	$95,181,443	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$73,558,755	OtherCostOrOtherBasisAmt
Depreciation	$34,895,381	DepreciationAmt
Book Value	$38,663,374	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$16,181,150	OtherCostOrOtherBasisAmt
Depreciation	$13,076,921	DepreciationAmt
Book Value	$3,104,229	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,816,053	OtherCostOrOtherBasisAmt
Depreciation	$521,452	DepreciationAmt
Book Value	$2,294,601	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$145,870,348	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
STUDENT DEPOSITS	$98,875
ASSET RETIREMENT OBLIGATION	$794,269

Field	Value	IRS element (for citing)
Total Liability	$893,144	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$30,600,200	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$30,600,200	RevenueSubtotalAmt
Total Revenue Per Form990	$30,600,200	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$23,698,628	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$129,226	OtherExpensesIncludedAmt
Expenses Not Reported	$129,226	ExpensesNotReportedAmt
Expenses Subtotal	$23,569,402	ExpensesSubtotalAmt
Total Expenses Per Form990	$23,569,402	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

FORM 990, SCH D, PART XI, LINE 2

INCOME TAXES ------------- THE ORGANIZATION'S AUDITED FINANCIAL STATEMENTS DID NOT INCLUDE A FOOTNOTE THAT ADDRESSED THE ORGANIZATION'S LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN48 (ASC 740). MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS.

FORM 990, SCH D, PART XII, LINE 2D

RECONCILIATION TO AUDIT REPORT - EXPENSES ----------------------------------------- LINE 2D: CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENTS $129,226

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
COUNTY OF WARREN KENTUCKY
A	616000710	2018-04-01	$94,995,199	REISSUE SERIES 2017 BONDS	false	Yes (true)	false
CITY OF BOWLING GREEN KY
B	616001789	2019-09-17	$42,000,000	BUILD TWO RESIDENCE HALLS	false	Yes (true)	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$0	$0	$94,995,199	$0	$0	$0	$0	$0	$0	$0	$94,995,199	$0	Yes (true)	false	Yes (true)	Yes (true)
B	$0	$0	$42,000,000	$0	$0	$0	$0	$0	$0	$42,000,000	$0	$0	false	false	false	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Remedial Action TakenRemedialActionTakenInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	false	false	0	false	false	false	Yes (true)
B	false	false	false	false	0	false	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Business Name Line1GICProviderName/BusinessNameLine1Txt	Term Of GICTermOfGICPct	Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
0
A	false	false	Yes (true)	false	false	false	Yes (true)	JP MORGAN CHASE	12.5	Yes (true)	false	Yes (true)
0
B	false	false	false	false	false	false	false	0			false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION B, LINE 11	PROCESS TO REVIEW FORM 990 -------------------------- THE FORM 990 IS PREPARED BY AN OUTSIDE ACCOUNTANT AND IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE ACCOUNTING MANAGER PRIOR TO FILING WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12B AND 12C	MONITORING CONFLICT OF INTEREST ------------------------------- THE EXECUTIVE DIRECTOR HAS OPEN DISCUSSIONS AND REVIEWS POTENTIAL CONFLICTS OF INTERESTS WITH THE PARTIES INVOLVED.
FORM 990, PART VI, SECTION B, LINE 15A AND 15B	DETERMINING COMPENSATION ------------------------ NO COMPENSATION IS PAID BY THE WKU STUDENT LIFE FOUNDATION. COMPENSATION IS PAID BY WESTERN KENTUCKY UNIVERSITY (WKU). WKU'S HUMAN RESOURCES DEPARTMENT REVIEWS ALL SALARIES AND COMPARES THEM TO SIMILAR POSITIONS AT BENCHMARK SCHOOLS.
FORM 990, PART VI, SECTION C, LINE 19	MAKING FORMS AVAILABLE TO THE PUBLIC ------------------------------------ THE ORGANIZATION MAKES GOVERNING DOCUMENTS AND POLICY DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
FORM 990, PART XI, LINE 9	RECONCILIATION OF NET ASSETS ---------------------------- CHANGE IN FAIR VALUE OF DERIVATIVE INSTRUMENTS $(129,226)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
WESTERN KY UNIVERSITY FOUNDATION
1906 COLLEGE HEIGHTS BLVD	BOWLING GREEN	KY	42101	611251555	FUNDRAISING	KY	501(C)(3)	5	WKU	false
WESTERN KY UNIVERSITY
1906 COLLEGE HEIGHTS BLVD	BOWLING GREEN	KY	42101	616055628	UNIVERSITY	KY	501(C)(3)	6	NA	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	Yes (true)	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (true)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	Yes (true)	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	Yes (true)	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
WESTERN KENTUCKY UNIVERSITY
O	$5,875,566	FMV
WESTERN KENTUCKY UNIVERSITY
P	$3,259,548	FMV