2025-05-13T07:52:42-05:00 2024-06-30 800874573 BREEDING HENDERSON & HORD PLLC 1050 MONARCH ST STE 110 LEXINGTON KY 40513 990 2023-07-01 760826082 BLUEGRASS COMMUNITY & TECHNICAL COLLEGE FOUNDATION INC BLUE 8592466584 470 COOPER DRIVE LEXINGTON KY 405060235 W MARK MANUEL EXEC DIRECTOR 8592466584 2025-04-22 1 0 CHARLES W HORD II P00839909 8592780112 2025-04-22 2023 2025-03-06 01:10:19Z ERIN TIPTON 470 COOPER DRIVE LEXINGTON KY 405060235 1049197 0 X BLUEGRASS.KCTCS.EDU/ALUMNI/ALUMNI-TOOL X 2005 KY TO SUPPORT THE MISSION OF THE BLUEGRASS COMMUNITY AND TECHNICAL COLLEGE BY STIMULATING VOLUNTARY FINANCIAL SUPPORT. 18 18 0 0 0 0 800972 801284 1381 31430 26184 1631 0 0 828537 834345 269800 139143 0 0 0 0 0 0 4107 136571 245196 406371 384339 422166 450006 2320209 3145610 60331 60331 2259878 3085279 X TO SUPPORT THE MISSION OF THE BLUEGRASS COMMUNITY AND TECHNICAL COLLEGE BY STIMULATING VOLUNTARY FINANCIAL SUPPORT. 0 0 40670 30520 DUAL CREDIT - DIVIDED BY CITY AND COUNTY RESIDENCE, OUR WINCHESTER DUAL CREDIT ACCOUNTS ARE USED TO PROVIDE SCHOLARSHIPS FOR HIGH SCHOOL STUDENTS IN WINCHESTER AND CLARK COUNTY WHO ARE ENROLLED AS DUAL CREDIT AT BCTC WINCHESTER. 67239 OPERATION READ - OPERATION READ FUNDS ARE USED FOR ENGLISH LANGUAGE TRAINING CLASSES FOR ELIGIBLE REFUGEE STUDENTS AND ARE DIVIDED INTO THE FOLLOWING BUDGET CATEGORIES: WAGES AND SALARIES; MATERIALS AND SUPPLIES; AND OPERATIONAL AND OTHER. 49944 GLOBAL OUTREACH - THE GLOBAL OUTREACH FUND PROVIDES PROGRAMMATIC AND GLOBAL LEARNER STUDENT SUPPORT TO THE BCTC GLOBAL LEARNING PROGRAMS. SERVICES AND PROGRAMS SUPPORTED BY THIS FUND INCLUDE SUMMER CAMPS, CULTURAL FESTIVALS, CAREER WORKSHOPS AND EXPERIENCES, AND RESOURCE SUPPORT (PASSPORT FEES, TEXTBOOKS, SUPPLEMENTAL EDUCATIONAL SUPPLIES, VIRTUAL SUBSCRIPTIONS / APPS, REGISTRATION FEES, ETC.) FOR BCTC ENGAGED WITH GLOBAL LEARNING PROGRAMS FROM STUDY ABROAD TO REFUGEE SERVICES TO INTERNATIONAL STUDENT AND SCHOLAR PROGRAMS. 196496 108623 31430 VARIOUS PROGRAMS OPERATED TO SUPPORT THE EXEMPT MISSION OF BLUEGRASS COMMUNITY AND TECHNICAL COLLEGE. 196496 108623 31430 354349 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 7 0 0 0 0 0 0 0 0 0 0 0 0 X 18 18 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 KY X X ORGANIZATION 8592466584 500 NEWTOWN PIKE LEXINGTON KY 40508 CHRISTIAN HOCKENSMITH VICE CHAIRWOMAN 1.00 X X 0 0 0 CLAUDIA GOGGIN SECRETARY 1.00 X X 0 0 0 DAVID KELLY DIRECTOR 1.00 X 0 0 0 DR KOFFI AKAKPO FORMER BCTC PRESIDENT 1.00 X X 0 0 0 FLORENCE HUFFMAN DIRECTOR 1.00 X 0 0 0 JACOBUS OCKERS DIRECTOR 1.00 X 0 0 0 JOE ARNOLD DIRECTOR 1.00 X 0 0 0 JOHN ALBRIGHT DIRECTOR 1.00 X 0 0 0 KATY NEYHOUSE CHAIRWOMAN 1.00 X X 0 0 0 NANCY FULKS TREASURER/FINANCE CHAIR 1.00 X X 0 0 0 RON L WALKER JR BCTC BOARD CHAIR 1.00 X X 0 0 0 RONALD FENTRESS DIRECTOR 1.00 X 0 0 0 SUNITI MUJUMDAR GOVERNANCE CHAIR 1.00 X X 0 0 0 WILLIAM SIMPSON DIRECTOR 1.00 X 0 0 0 GREG FEENEY DIRECTOR 1.00 X 0 0 0 TERRI JONES DIRECTOR 1.00 X 0 0 0 MARA MAYBRY DIRECTOR 1.00 X 0 0 0 ELIZABETH SWARTZ DEVELOPMENT CHAIR 1.00 X 0 0 0 W MARK MANUEL FORMER EXECUTIVE DIRECTOR 1.00 X 0 104353 44872 0 104353 44872 0 0 0 0 0 801284 801284 SPONSORSHIPS 900099 20715 20715 JOB FAIR 900099 7784 7784 THEATER INCOME 711110 2931 2931 31430 22193 22193 194290 214852 -20562 -20562 -20562 834345 31430 0 1631 400 400 138743 138743 6644 6644 302 302 10196 10196 9138 9138 2782 2782 CONTRACT SERVICES 81131 66132 14707 292 SUPPLIES 58906 54990 3082 834 MEALS 29731 24762 1988 2981 OTHER 27421 24590 2831 18945 18754 191 384339 354349 25883 4107 744237 874053 5030 11438 10465 0 5705 1046 1554772 2259073 2320209 3145610 60331 60331 60331 60331 X 46555 50482 2213323 3034797 2259878 3085279 2320209 3145610 450006 375395 0 X 0 1 X 1 0 X 254525 310959 839324 800973 801284 3007065 254525 310959 839324 800973 801284 3007065 389882 2617183 13146 11256 5471 26184 22193 78250 3085315 7075 0.84830 0.82150 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1052346 479060 258311 23390 1766327 572349 406301 85761 1766327 1052346 253494 404692 -72491 12000 1346 572349 146097 69311 43815 3750 1979 253494 166388 1451 6840 15000 13582 146097 0.74376 0.25624 0 0 0 X 1473308 375395 263568 638963 834345 0 834345 647907 263568 263568 384339 0 384339 PART X, LINE 2: THE FOUNDATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C)(3). IN ADDITION, DONATIONS TO THE FOUNDATION QUALIFY FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A). THE FOUNDATION HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(2). ON SEPTEMBER 16, 2014, THE FOUNDATION RECEIVED NOTIFICATION FROM THE IRS THAT THE FOUNDATION MET THE REQUIREMENTS FOR CLASSIFICATION AS A PUBLIC CHARITY DESCRIBED IN SECTION 509(A)(1) AND SECTION 170(B)(1)(A)(IV) OF THE INTERNAL REVENUE CODE, AS AN ORGANIZATION ORGANIZED AND OPERATED EXCLUSIVELY TO RECEIVE, HOLD, INVEST, AND ADMINISTER PROPERTY AND TO MAKE EXPENDITURES TO OR FOR THE BENEFIT OF AN INTERNAL REVENUE CODE SECTION 170(B)(1)(A)(II) COLLEGE OR UNIVERSITY, AND THE BENEFITED COLLEGE OR UNIVERSITY IS AN AGENCY OR INSTRUMENTALITY OF A STATE OR POLITICAL SUBDIVISION THEREOF. THE FASB ASC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR HOW AN ENTITY SHOULD RECOGNIZE, MEASURE, PRESENT, AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT THE ENTITY HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE FASB ASC REQUIRES THAT THE FINANCIAL STATEMENTS REFLECT EXPECTED FUTURE TAX CONSEQUENCES OF SUCH POSITIONS PRESUMING THE TAXING AUTHORITIES' FULL KNOWLEDGE OF THE POSITIONS AND ALL RELEVANT FACTS, BUT WITHOUT CONSIDERING TIME VALUES. THE FOUNDATION EVALUATES UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH EXISTING GENERALLY ACCEPTED ACCOUNTING PRINCIPLES IN THE UNITED STATES OF AMERICA AND MAKES SUCH ACCRUALS AND DISCLOSURES AS MIGHT BE REQUIRED THERE UNDER. AS OF AND FOR THE FISCAL YEARS ENDED JUNE 30, 2024 AND 2023, THERE WERE NO UNCERTAIN TAX POSITIONS TAKEN BY THE FOUNDATION. THE FEDERAL INCOME TAX RETURNS OF THE FOUNDATION FOR THE FISCAL YEARS ENDED JUNE 30, 2021, 2022, 2023, AND 2024 ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE, GENERALLY FOR THREE YEARS AFTER THEY ARE FILED. HOWEVER, THE FOUNDATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE FOUNDATION BEEN CONTACTED BY ANY TAX JURISDICTIONS. 1 SCHOLARSHIPS FOR STUDENTS 60 138743 FMV PART I, LINE 2: SCHOLARSHIPS ARE SELECTED BY THE COLLEGE'S SCHOLARSHIP COMMITTEE; A DIVERSE GROUP OF FACULTY AND STAFF FROM MULTIPLE CAMPUSES AND PROGRAMS. SELECTION IS BASED ON SPECIFIC CRITERIA UNIQUE TO EACH SCHOLARSHIP. THE FOUNDATION REVIEWS APPLICANTS TO ENSURE THAT THEY MEET SCHOLARSHIP CRITERIA AND CONFIRMS GOOD STANDING AND SATISFACTORY PROGRESS IN THE COLLEGE. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BODY WAS PROVIDED A DRAFT OF THE FORM 990 FOR REVIEW BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER AND MEMBER OF A COMMITTEE WITH BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS THAT SUCH PERSON; 1) HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, 2) HAS READ AND UNDERSTANDS THE POLICY, 3) HAS AGREED TO COMPLY WITH THE POLICY AND 4) UNDERSTANDS THAT THE FOUNDATION IS A CHARITABLE ORGANIZATION AND THAT IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES WHICH ACCOMPOLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES IT GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990 PART VI SECTION B, LINE 15 THE ORGANIZATION DOES NOT PROVIDE COMPENSATION TO ANY OFFICER OR DIRECTOR (INCLUDING THE EXECUTIVE DIRECTOR). BLUEGRASS COMMUNITY AND TECHNICAL C 164 OPPORTUNITY WAY LEXINGTON KY 40511 611320380 COLLEGE KY 501(C)(3) LINE 2 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 0 BLUEGRASS COMMUNITY AND TECHNICAL C O 254533 ALLOCATION OF TIME BLUEGRASS COMMUNITY AND TECHNICAL C N 9035 ALLOCATION OF SPACE BLUEGRASS COMMUNITY AND TECHNICAL C R 138743 SCHOLARSHIPS BLUEGRASS COMMUNITY AND TECHNICAL C B 92818 ACTUAL CASH