2014-03-25T11:56:32-05:00 2013-06-30 ERNST & YOUNG US LLP 1100 HUNTINGTON CTR 41 S HIGH ST COLUMBUS OH 43215 990 2012-07-01 346007199 BOWLING GREEN STATE UNIVERSITY FOUNDATIONINC % John T Cuckler BOWL 4193722551 Mileti Alumni Center Suite Bowling Green OH 434030054 John T Cuckler 2014-03-25 6142245678 2012 2015-11-30 17:44:51Z Shea McGrew Mileti Alumni Center Bowling Green OH 434030054 26618754 false X www.bgsu.edu/alumni X 1954 OH The Bowling Green State University Foundation stewards donors in ways that support the mission and vision of Bowling Green State University. 30 30 0 36 -243252 0 10149863 8277048 1360209 922001 4713543 3634468 0 0 16223615 12833517 6793505 5982214 0 0 323999 235430 490293 430590 925524 2908029 2906515 10515826 9554749 5707789 3278768 111372021 121442657 1900518 1954929 109471503 119487728 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, and assist in accumulating private resources for the benefit of the University. Utilizing its resources for the betterment of the University. Providing its donors with opportunities to witness and experience the results of their philanthropy. false false 4143345 2234835 0 Academic and Administrative Departments and Programs. 571 Funds are involved. 2101178 2101178 0 Scholarships and Awards - Scholarships and Awards are granted based upon defined guidelines and prerequisites. 1,085 Funds are involved. 1235388 1235388 0 Capital Projects - Capital Projects are funded according to project/fund guidelines. 51 Funds are involved. 410813 410813 922001 7890724 true true false false false false false false false true false false false false false true true false false false true false false true false false false true true true false false false false false false false false true false false false true true false false false true X 112 0 true 0 true true true EI false false false true true false false false false X 30 30 false false false false false false false true true false false true true true true true true true true false OH X John T Cuckler 4193722551 Mileti Alumni Center Bowling Green OH 434030054 X Bachey John 1.0 0.0 X 0 0 0 Bahner Peter 1.0 0.0 X X 0 0 0 Bailey James 1.0 0.0 X 0 0 0 Braun Theresa 1.0 0.0 X X 0 0 0 Bryan David 1.0 0.0 X X 0 0 0 Butterfield William 1.0 0.0 X 0 0 0 Carroll Michael 1.0 0.0 X 0 0 0 Conda Joseph 1.0 0.0 X 0 0 0 Cox David 1.0 0.0 X 0 0 0 Craig Andre' 1.0 0.0 X 0 0 0 Fox Marilyn 1.0 0.0 X 0 0 0 Gallagher Everett 1.0 0.0 X X 0 0 0 Glass David 1.0 0.0 X 0 0 0 Green Allen 1.0 0.0 X 0 0 0 Hansen Dorothy 1.0 0.0 X 0 0 0 Hargrave Richard 1.0 0.0 X 0 0 0 Hollingsworth Dr Peggie 1.0 0.0 X 0 0 0 Irwin Don 1.0 0.0 X 0 0 0 Karr Bernard 1.0 0.0 X 0 0 0 Levey David 1.0 0.0 X 0 0 0 Marsh Michael 1.0 0.0 X 0 0 0 Maurer Robert 1.0 0.0 X 0 0 0 Norton Christina 1.0 0.0 X 0 0 0 Poling Donald 1.0 0.0 X 0 0 0 Seidman Christine 1.0 0.0 X 0 0 0 Smith Jr Hugh 1.0 0.0 X 0 0 0 Stone Dr Logan 1.0 0.0 X 0 0 0 Thatch Gregory 1.0 0.0 X 0 0 0 Tymiak Diane 1.0 0.0 X 0 0 0 Weller Phillip 1.0 0.0 X 0 0 0 Williamson Max 1.0 0.0 X 0 0 0 Koder Timothy 1.0 40.0 X 0 200699 34494 Cuckler John Thomas 40.0 0.0 X 0 113424 42601 0 314123 77095 0 false true false Ruffalo Cody 65 Kirkwood North Road SW CEDAR RAPIDS IA 52404 Fundraising 430590 1 8277048 701385 8277048 Program Development 900099 922001 922001 922001 2610316 -243252 2853568 0 0 0 0 0 14809389 13785237 1024152 1024152 1024152 0 0 0 0 12833517 922001 -243252 3877720 3417064 3417064 2565150 2565150 0 0 0 0 235430 2568 224062 8800 0 0 0 0 26011 25959 52 34081 34081 0 430590 430590 90611 90611 270610 268235 2375 13605 12985 85 535 310963 225769 34254 50940 122040 43937 78103 0 0 290937 126029 16246 148662 0 712334 544344 26574 141416 0 0 75000 75000 45700 44687 1013 FEES, DUES AND MEMBERSHIPS 279021 181133 93644 4244 PRINTING/PUBLICATION/POSTAGE 301453 140310 31651 129492 EQUIPMENT AND REPAIRS 334149 318513 4843 10793 9554749 7890724 738501 925524 822589 656907 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 110260327 120571645 0 0 0 0 0 0 289105 214105 111372021 121442657 131504 277338 0 0 1769014 1677591 0 0 0 0 0 0 0 0 0 0 0 0 1900518 1954929 X 3483208 5209004 34416128 39821662 71572167 74457062 109471503 119487728 111372021 121442657 3278768 6737457 X false true X true false X 10569817 11029790 10111356 10149863 8277048 50137874 0 2026000 2097000 1971000 2825000 2815000 11734000 12595817 13126790 12082356 12974863 11092048 61871874 2951256 58920618 2329450 2353954 2170452 2586357 2853568 12293781 11958 11836 2707 0 26501 0 74192156 6572656 0.79416 0.80400 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 87140335 2374970 8387121 2540480 31064 1177442 94153440 86988253 3238947 105161 1647913 428436 1115677 87140335 73399345 3187350 13305354 1751184 1152612 86988253 62822769 3661433 9071340 1243982 912215 73399345 77552640 3136030 -16093725 942371 829805 62822769 0.00980 0.99020 0.00000 false false 0 0 X 17991805 6737457 -1579169 5158288 12833517 12833517 10220285 665536 665536 9554749 9554749 Intended Uses of Endowment Funds Schedule D, Part V, Line 4 The Foundation's 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. FIN 48 (ASC 740) Footnote from Audited Financial Statements Schedule D, Part X, Line 2 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, 2013 or 2012. Other revenue/expenses on books not on return Schedule D, Part XII/XIII, Line 2d The accrual-basis audited financial statement adjustment to the cash-basis Foundation statements. The total accrual-basis adjustment to revenue is $(1,579,169). The total accrual-basis adjustment to expenses is $665,536. Europe (Including Iceland and Greenland) 0 0 Investments 19905 Central America and the Caribbean 0 0 Investments 11685861 0 0 0 0 11705766 11705766 true false false false false false X X X X X true Ruffalo Cody 65 Kirkwood Cedar Rap 65 Kirkwood North Road SW Cedar Rapids IA 52404 Telephone Fundraising false 799852 430590 369262 799852 430590 369262 FL OH true Bowling Green State University 1001 East Wooster Street Bowling Green OH 43403 346402018 115 3417064 Support exempt purpose 1 0 Accounting & MIS Department Fund 13 17000 Alissa Czisny '09 Entrepreneurship Scholarship 7 18500 Alta M. Croll Memorial Scholarship 4 6500 Alumni Laureate Scholars 15 154977 Alumni Legacy Scholarship Endowment Fund 4 8000 Anabel & Lyle Willhite Scholarship 2 7874 Anonymous Scholarship at BGSU Firelands 2 5000 Ardanall B. Mason Memorial Scholarship 6 6000 Bailey Family Foundation Endowed Scholarship 1 5000 Benz Family Allied Health Excellence Scholarship 1 5000 Blanche & Charles Naugle Memorial Scholarship 8 8000 College of Business Administration Fund 6 5250 College of Musical Arts Fund 107 19028 College of Technology Fund 7 5750 Delbert Latta Scholarship 6 12000 Dept. of Construction Management PBC Scholarship 2 5000 E.L. Moseley Scholarship 6 14400 Firelands Campus Direct Scholarships Fund 7 9500 Firelands College Scholarships 27 22120 Florence K. & Jesse J. Currier Award Endowment 5 10500 George R. & Marvell S. Snyder Scholarship 2 5000 Gilbert & Lottie Cooke Memorial Scholarship 2 6000 Hearst Scholarship 8 18824 Howard S. & Joan H. Adams Endowed Education Schol. 2 5000 Ingram-White Castle Scholarship 8 7140 J. Robert & G. Overman Scholarship Fund 15 28000 J. Robert Bashore Scholarship 4 10000 J.F. & D.E. Ernsthausen Scholarship 3 11364 Jackson-Tolliver Scholarship 5 5000 James Kight Memorial Scholarship 3 9000 Janet Shanklin Scholarship 6 7500 John C. Jadel Scholarship in Physical Sciences 1 5000 John Davidson Scholarship 6 5500 Kurtz-Wright Scholarship 5 15000 Lorrene & Vergil Ort Scholarship 6 15000 M. Margaret Foster Scholarship Teacher Education 3 9900 Management Department Fund 10 6000 Marilla Bixler Memorial Scholarship 7 7000 Marjorie E. Conrad, M.D. Allied Health Profession 3 6000 Marjorie E. Conrad, M.D. Pre-Med Scholarship 3 6000 Mary Ellen Mazey Presidential Scholarship Fund 1 10000 Michael R. & Mary Lee McGranaghan Business Admin. 2 6800 Misamore International Scholarship 9 16600 Olive H. Schlink Nursing Scholarship 11 11000 Peggy Hurst Scholarship 5 5000 Primrose Family Scholarship 14 16500 Sherrie L. Jones Scholarship 3 5000 Sidney Frohman Scholarship Fund 5 5000 Supply Chain Management Institute Fund 31 23500 Thompson PLA Scholarships 45 692661 William J. Primrose Scholarship 2 12000 Various other grants and scholarships 1228 1227462 Description of Organization's Procedures for Monitoring the Use of Grants Schedule I, Part I, Line 2 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 Koder Timothy 0 144874 0 9330 0 46495 0 0 0 34494 0 235193 0 0 Cuckler John Thomas 0 108774 0 3210 0 1440 0 0 0 42601 0 156025 0 0 X 46 444495 sale of comparable p X 1 256890 opinions of experts false true false Description of Other Program Services Form 990, Part III, Line 4d Other program services include providing support to University institutes and centers, athletic and recreational programs and WBGU-TV, the BGSU television station. A total of 69 Funds are involved. Explanation for Part V, Line 2a & Part VII John Thomas Cuckler, Assistant Vice President of BGSU, spends all of his time as Controller of the Foundation. His compensation is paid by the University. Some University employee salaries and fringes are allocated to the Foundation and then reimbursed by the Foundation. Describe Process used by Management and/or Governing Body to Review 990 Form 990, Part VI, Line 11b A completed final draft copy of the Form 990 is reviewed by the Audit Committee and the Nominating and Governance Committee of the Foundation's Board of Directors. Following this review and the completion of any revisions or corrections, a final Form 990 is e-mailed to all Foundation Board Members for their review. Questions, comments and corrections are communicated to the Controller for follow-up. Subsequent to this follow-up, the Controller communicates any final changes back to all Directors and the Form 990 is filed. Description of Process to Monitor Transactions for Conflicts of Interest Form 990, Part VI, Line 12c 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. Offices & Positions for Which Process was Used, & Year Process was Begun Form 990, Part VI, Lines 15a & 15b The officers of the Foundation (President/CEO, Vice President, Controller) are employees of Bowling Green State University and are therefore subject to the personnel policies of the University. The Chairman of the Foundation Board, with the Executive Committee of the Board, is responsible for the annual review of the President/CEO. The President/CEO is responsible for the annual review of both the Vice President and Controller. The President of the University performs the final review and approval of the annual review/compensation of the officers of the Foundation. The process for determining compensation was last undertaken in fiscal year 2013 for all positions. Avail of Gov Docs, Conflict of Interest Policy, & Fin Stmts to Gen Public Form 990, Part VI, Line 19 The Foundation's governing documents, Conflict of Interest Policy, and financial statements are available upon request at the Foundation's offices at Mileti Alumni Center, Bowling Green, Ohio. Bowling Green State Univ Foundation LLC Mileti Alumni Center Bowling Green OH 43403 346007199 R.E. Mgmt OH 0 350000 BGSU Fdn Bowling Green State University 319 Administration Building Bowling Green OH 43403 346402018 Education OH 115 2 NA false false true false false false false false false false true true false true true true true true false