2024-05-01T15:33:18-05:00 2023-06-30 800874573 BREEDING HENDERSON & HORD PLLC 1050 MONARCH ST STE 110 LEXINGTON KY 40513 990 2022-07-01 760826082 BLUEGRASS COMMUNITY & TECHNICAL COLLEGE FOUNDATION INC BLUE 8592466584 COOPER CAMPUS LEXINGTON KY 405060235 W MARK MANUEL EXEC DIRECTOR 8592466584 2024-05-01 1 W MARK MANUEL 999009999 0 CHARLES W HORD II P00839909 8592780112 2024-05-01 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z W MARK MANUEL COOPER CAMPUS LEXINGTON KY 405060235 1511486 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. 19 19 0 100 0 0 839322 800972 2763 1381 23149 26184 0 0 865234 828537 89779 269800 0 0 0 0 0 0 4657 133075 136571 222854 406371 642380 422166 1776061 2320209 64515 60331 1711546 2259878 X TO SUPPORT THE MISSION OF THE BLUEGRASS COMMUNITY AND TECHNICAL COLLEGE BY STIMULATING VOLUNTARY FINANCIAL SUPPORT. 0 0 116572 116572 WINCHESTER/CLARK COUNTY DUAL CREDIT SCHOLARSHIPS - TO ENSURE THAT EVERY STUDENT REGARDLESS OF MEANS CAN TAKE ADVANTAGE OF DUAL CREDIT CLASSES WHILE IN HIGH SCHOOL, SCHOLARSHIPS ARE OFFERED TO MAKE THE CLASSES FREE. THIS ALLOWS HIGH SCHOOL STUDENTS TO GRADUATE WITH A TWO YEAR DEGREE SEVERAL WEEKS BEFORE RECEIVING THEIR HIGH SCHOOL DIPLOMA. BECAUSE OF THIS PROGRAM, STUDENTS ENTER A FOUR YEAR UNIVERSITY AS A JUNIOR AND CAN SAVE UP TO $40,000. 39933 THE OPERATION READ PROGRAM ALLOWS VOLUNTEERS TO TEACH INDIVIDUALS HOW TO SPEAK, READ, AND WRITE FLUENT ENGLISH. FUNDS PROVIDE VOLUNTEER SUPPORT IN THE FORM OF TRAINING AND MATERIALS TO USE WITH STUDENTS. CURRENT PARTICIPANTS ARE FROM ALL OVER THE WORLD AND MANY ARE REFUGEES FROM DEMOCRATIC REPUBLIC OF CONGO, BHUTAN, OR IRAQ. 21869 THE LATINX FUND PROVIDES SUPPORT TO BCTC'S NATIONALLY RECOGNIZED LATINX AND IMMIGRANT SERVICES OFFICE TO PROVIDE SUMMER PROGRAMMING AND STUDENT SUPPORT FOR THE LAITNX LEADERSHIP AND COLLEGE EXPERIENCE CAMP. THE LLCEC PROVIDES AN IMMERSIVE COLLEGE EXPERIENCE PROGRAM THAT FOCUSES ON COLLEGE AND CAREER PLANNING, LEADERSHIP DEVELOPMENT, PROBLEM SOLVING, AND ARTS AND STEM EDUCATION THAT FOCUSES ON SOCIAL ISSUES IMPORTANT TO THE STUDENTS SERVED. THE LLCEC ALSO PROVIDE PARTICIPANTS WITH ONLINE WORKSHOPS AND MENTORING, SCHOLARSHIP PLANNING AND SUPPORT, AND REFERRALS TO LOCAL LEADERSHIP OPPORTUNITIES. 213045 153228 1381 VARIOUS PROGRAMS OPERATED TO SUPPORT THE EXEMPT MISSION OF BLUEGRASS COMMUNITY AND TECHNICAL COLLEGE. 213045 153228 1381 391419 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 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 13 0 0 0 0 0 0 0 0 0 0 0 0 X 19 19 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 X BRENDA CONSIDINE DEVELOPMENT 1.00 X X 0 0 0 CHRISTIAN HOCKENSMITH SECRETARY 1.00 X X 0 0 0 CLAUDIA GOGGIN TREASURER 1.00 X X 0 0 0 CONNIE HARVEY CHAIRWOMAN 1.00 X X 0 0 0 DAVID KELLY DIRECTOR 1.00 X 0 0 0 DR KOFFI AKAKPO 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 GOVERNANCE 1.00 X X 0 0 0 MARA BAYBRY DIRECTOR 1.00 X 0 0 0 NANCY FULKS DIRECTOR 1.00 X 0 0 0 RICHARD WEBB VICE CHAIRMAN 1.00 X X 0 0 0 RON L WALKER JR DIRECTOR 1.00 X 0 0 0 RONALD FENTRESS DIRECTOR 1.00 X 0 0 0 SUNITI MUJUMDAR DIRECTOR 1.00 X 0 0 0 WILLIAM SIMPSON DIRECTOR 1.00 X 0 0 0 W MARK MANUEL EXECUTIVE DIRECTOR 1.00 X 0 0 0 0 0 0 0 0 0 0 0 50183 750789 800972 THEATER INCOME 711110 1381 1381 1381 18109 18109 691024 682949 8075 8075 8075 828537 1381 0 26184 138274 138274 131526 131526 5823 5823 960 960 10025 10025 23177 22353 282 542 2249 2249 SUPPLIES 43983 42003 1182 798 CONTRACT SERVICES 24305 24305 MEALS 11630 8989 1324 1317 FEES 6711 4696 15 2000 7708 3425 4283 406371 391419 10295 4657 675688 744237 1702 5030 7624 10465 32739 5705 1058308 1554772 1776061 2320209 64515 60331 64515 60331 X 73571 46555 1637975 2213323 1711546 2259878 1776061 2320209 422166 126166 0 X 0 1 X 1 0 X 428647 254525 310959 839324 800973 2634428 428647 254525 310959 839324 800973 2634428 412736 2221692 13902 13146 11256 5471 26184 69959 2704387 4144 0.82150 0.87790 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 572349 406301 85761 12065 1052346 253494 404692 -72491 12000 1346 572349 146097 69311 43815 3750 1979 253494 166388 1451 6840 15000 13582 146097 138014 24964 9018 4250 1358 166388 0.87610 0.12390 0 0 0 X 1185496 126166 230793 356959 828537 0 828537 637164 230793 230793 406371 0 406371 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, 2023 AND 2022, 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, 2020, 2021, 2022, AND 2023 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 BLUEGRASS COMMUNITY AND TECHNICAL COLLEGE 164 OPPORTUNITY WAY LEXINGTON KY 40511 611320380 501C3 138274 0 FMV CONTINUED OPERATIONS OF COLLEGE SCHOLARSHIPS FOR STUDENTS 100 131526 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 221758 ALLOCATION OF TIME BLUEGRASS COMMUNITY AND TECHNICAL C N 9035 ALLOCATION OF SPACE BLUEGRASS COMMUNITY AND TECHNICAL C R 131526 SCHOLARSHIPS BLUEGRASS COMMUNITY AND TECHNICAL C B 138274 ACTUAL CASH