Bowling Green Community Foundation (EIN 341790526) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1994

Legal Domicile

Principal Officer

Randall J Roberts

Phone

4193520281

Tax Period

2024-01-01 to 2024-12-31

Bowling Green Community Foundation, founded in 1994, is a small nonprofit in the Philanthropy & Grantmaking sector that reported $478K in total revenue in fiscal year 2024. Expenses of $535K exceeded revenue, resulting in a 12% operating deficit.

Mission

Community foundation in support of local not-for-profit organizations and providing college scholarships to local high school graduates.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $98,062

Program Service Revenue $30,842

Investment Income $331,749

Other Revenue $17,459

TOTAL REVENUE $478,112

Expense Breakdown

Grants Paid $408,223

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $532,063

Other Expenses $126,984

TOTAL EXPENSES $535,207

Year-over-Year Comparison

	2024	2023	Change
Revenue	$478,112	$458,092	+0.0%
Expenses	$535,207	$530,268	+0.0%
Net Income	$-57,095	$-72,176	-0.2%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Marcia Latta EdD	President	010.00	Director	$0	$0	$0
Joe Edens	President-Elect	001.00	Director	$0	$0	$0
Randall J Roberts	Treasurer	001.00	Director	$0	$0	$0
David Maurer	Secretary	001.00	Director	$0	$0	$0
Abhishek Bhati PhD	Trustee	001.00	Director	$0	$0	$0
Jim Czerniak	Trustee	001.00	Director	$0	$0	$0
Lindsay Jo Durham	Trustee	001.00	Director	$0	$0	$0
Nick Hogrefe	Trustee	001.00	Director	$0	$0	$0
Diane R Huffman	Trustee	001.00	Director	$0	$0	$0
John T Cuckler	Trustee	001.00	Director	$0	$0	$0
Rebecca C Ferguson	Trustee	001.00	Director	$0	$0	$0
Inge Klopping PhD	Trustee	001.00	Director	$0	$0	$0
Jan Larson McLaughlin	Trustee	001.00	Director	$0	$0	$0
Jason D Miller	Trustee	001.00	Director	$0	$0	$0
Jim Phares	Trustee	001.00	Director	$0	$0	$0
Mike Marsh	Trustee	001.00	Director	$0	$0	$0
Stacy Poca	Trustee	001.00	Director	$0	$0	$0
Justin White	Trustee	001.00	Director	$0	$0	$0
Martha Woelke	Trustee	001.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$478,112	$535,207	$11,200,758	$-57,095
2023	$458,092	$530,268	$10,072,347	$-72,176
2022	$929,894	$563,377	$8,764,497	$366,517
2021	$1,745,284	$490,024	$10,233,419	$1,255,260
2020	$448,175	$328,387	$9,088,496	$119,788
2019	$697,208	$260,032	$7,832,182	$437,176
2018	$554,938	$227,916	$6,403,613	$327,022

Bowling Green Community Foundation