Bowling Green Community Foundation

Nonprofit profile at a glance

EIN
341790526
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Bowling Green, OH, USA
Phone
4193520281
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Community Foundations

Official website

Reported finances

Revenue
$401,992
Expenses
$490,956
Assets
$13,117,000
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

21 people listed

Executive titles in this filing

  • Marcia Latta EdD (Past President)
  • Joe Edens (President)
  • David Maurer (Vice President)

People named in this filing

  • Marcia Latta EdD (Past President)
  • Joe Edens (President)
  • Randall J Roberts (Treasurer)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The Bowling Green Community Foundation, a nonprofit entity, exists to improve the quality of life in the Bowling Green area by providing funding and support for programs that will enhance the health, welfare, and vitality of the Bowling Green community.

What it reported doing in 2025

The Bowling Green Hometown Heroes Program is a heartfelt initiative that honors military service members, both past and present, who have ties to the Bowling Green area. The foundation is proud that we honored 164 soldiers with banner in 2024 and 64 soldiers in 2025.

Operating model

Revenue model
Donor-supported. 93% of the money available for current operations came from contributions and gifts.
Distribution model
Grant intermediary. The nonprofit sent 80% of its reported program spending out as grants.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing does not identify recipients for some grant dollars and some filing-based governance responses are negative or unanswered.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 62
  • Accountability: 82
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 100%; rating input score 100
  • Program expense ratio: 99.7%; rating input score 100
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 91.7%; rating input score 92; 20th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 10.8%; rating input score 11; 41st percentile among comparable filings
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 7 controls in place; rating input score 57
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -22.1%; rating input score 11; 11th percentile among comparable filings
  • Total-asset coverage ratio: 26.72; rating input score 97; 97th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 77; 77th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 67; 67th percentile among comparable filings

Growth

  • Program expense growth: 11.9% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 6.3% per year; rating input score 100; 55th percentile among comparable filings
  • Asset growth: 8.6% per year; rating input score 100; 58th percentile among comparable filings

Details

  • Where the money goes: 100% of revenue deployed · 99.7% of spending went to programs
  • Governance: 19 of 19 board members independent · 4 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $490K in reported program spending
  • Leadership: top reported pay $0 · 21 people listed
  • Consistency: 20 of 21 current checks pass · 1 finding to review
  • Schedules: 5 filed schedules · includes grants
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 5 filed money-flow records
  • Related organizations: 5 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Transparency & Controls: Grant itemization coverage scored 11/100.
  • Review — Accountability: Governance controls: 2 of 6 not reported.
  • High — Sustainability: Operating margin scored 11/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.