Bowling Green Special Improvement District EIN 34-1939110

Bowling Green Special Improvement District

EIN  34-1939110 Business league / trade association Bowling Green, OH
Form 990 (PDF) Compare with another nonprofit →
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Size
$100K–1M
What they do
Cleans and beautifies downtown streets with sweeping, snow removal, planting, and painting.
Leadership
Ashley Lake · Trustee
Money in and out
$209K revenue, $243K expenses
Bottom line
-16% operating surplus

Cleans and beautifies downtown streets with sweeping, snow removal, planting, and painting. For fiscal year 2024 it reported $209K in revenue, $243K in expenses, and $36K in net assets.Pt I

Membership & operating revenue · FY2024
Total revenue
$209K
Pt VIII · Ln 12
Total expenses
$243K
Pt IX · Ln 25
Net assets
$36K
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): −$34K
Where spending went · Part IX cols B–D
Program services $0.35
Operating surplus
-16%
revenue over expenses▼ -1836% vs prior filing year
Earned revenue
30%
of revenue from program services & dues▼ -6% vs prior filing year
Payroll share
33%
of spending is salaries & benefits▼ -27% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$209K
FY2024▼ -6%
Expenses
$243K
FY2024▲ +11%
Total assets
$92K
FY2024▼ -34%
Total liabilities
$56K
FY2024▼ -19%
Total revenue
$209K
Pt VIII · Ln 12
Total expenses
$243K
Pt IX · Ln 25
Net assets
$36K
Pt X · Ln 32
Revenue less expensesPt I · Ln 19−$34K
Total assetsPt X · Ln 16$92K
Program-expense ratioPt IX · col B35%
Voting members of governing bodyPt I · Ln 313
Independent voting membersPt I · Ln 413
Mission & Programs · Part III

Where the work happens

1 program service account for $86K of program spending, described in the organization's own filed words · FY2024.
01

BG Bucks and Wood County Hospital Dollars

$86Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CBowling Green Special Improvement District
EINHdr · item D34-1939110
Principal addressHdr · item CBowling Green, OH
WebsiteHdr · item Jwww.downtownbgohio.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MOH
Exempt statusHdr · item I501(c)(6) · active
NTEE classificationIRS BMFCommunity Development (S41)
Ruling yearIRS BMFJun 2002

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a13
Independent voting membersPt VI · Ln 1b13
Conflict-of-interest policyPt VI · Ln 12aYes
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14Yes
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Chairperson
$0Pt VII · Sec A
$0Pt VII · Sec A
Vice Chairperson
$0Pt VII · Sec A
See Bowling Green Special Improvement District executive salaries →

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Statement of Revenue

Part VIII
Contributions & grants$145K · 70%
Program service revenue$64K · 30%
Contributions & grants70%$145K
Program service revenue30%$64K
— government grantsLn 1e$145K
Total revenueLn 12$209K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.35
Program services35%$86K
Total functional expensesLn 25$243K

Balance Sheet

Part X · end of year
CashLn 1$92K
Total assetsLn 16$92K
Total liabilitiesLn 26$56K
Total net assetsLn 32$36K
Months of cash on handcomputed4.6

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $92K · Operating expenses/yr $243K
4.6 months
Where the money goes
Program services
Program services $86K · Total expenses $243K
35%
Management & General
Management & general — · Total expenses $243K
Fundraising
Fundraising — · Total expenses $243K
Cost to raise $1
Fundraising expense — · Solicited contributions —
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $145K · Total revenue $209K
70%
Government reliance
Government grants $145K · Total revenue $209K
70%
Earned-income share
Program service revenue $64K · Total revenue $209K
30%
Investment reliance
Investment income $0 · Total revenue $209K
0%
Program self-sufficiency
Program service revenue $64K · Total expenses $243K
26%
Growth & trend
Revenue growth (YoY)
This year $209K · Prior year $221K
-6%
Revenue CAGR
FY2020 $140K · FY2024 $209K
+11%
Net-asset trend (YoY)
End of year $36K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $209K · Expenses $243K
-16%
Liabilities-to-Assets
Total liabilities — · Total assets $92K
Net-asset ratio
Net assets $36K · Total assets $92K
39%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $92K
Excludes program-related investments (Pt X, ln 13)
People & payroll
Highest Reported Total Compensation
Individual Ashley Lake · Reported title Trustee · Highest reported compensation $0 · Total expenses $243K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $80K · Total expenses $243K
33%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 35%
Fundraising cost ratio 0%
Revenue growth -6%
Investment management fee ratio 0%
Legal fee ratio 0%
Accounting fee ratio 3%

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$209K revenue · viewing · ⤓ 990 PDF
FY2023$221K revenue · ⤓ 990 PDF
FY2022$190K revenue · ⤓ 990 PDF
FY2021$178K revenue · ⤓ 990 PDF
FY2020$140K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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