﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2023v5.1">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-14T14:34:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>453273424</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Kress &amp; Company LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>980 W Poe Road Ste 2</AddressLine1Txt>
        <CityNm>Bowling Green</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43402</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341585365</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BOWLING GREEN COMMUNITY DEVELOPMENT FOUNDATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BOWL</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>217 S CHURCH STREET</AddressLine1Txt>
        <CityNm>BOWLING GREEN</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>43402</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KATI THOMPSON</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>4193533591</PhoneNum>
      <SignatureDt>2024-11-14</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Amanda J Kress CPA</PreparerPersonNm>
      <PTIN>P00501025</PTIN>
      <PhoneNum>4194195039</PhoneNum>
      <PreparationDt>2024-11-14</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="IRS990">
      <GrossReceiptsAmt>240594</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.BOWLINGGREEN-OH.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1988</FormationYr>
      <LegalDomicileStateCd>OH</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PROMOTE THE ECONOMIC WELFARE OF THE BOWLING GREEN, OHIO COMMUNITY.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>59</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>59</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>2</TotalEmployeeCnt>
      <TotalVolunteersCnt>60</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>254732</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>154311</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>28139</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>30391</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>112996</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>-37482</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>11079</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>23394</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>406946</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>170614</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>29929</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>3279</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>120810</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>39922</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>99617</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>69897</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>250356</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>113098</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>156590</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>57516</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>2048966</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>2024448</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>58458</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>692</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1990508</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2023756</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>PROMOTE THE ECONOMIC WELFARE OF THE BOWLING GREEN, OHIO COMMUNITY.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>97639</ExpenseAmt>
      <RevenueAmt>122122</RevenueAmt>
      <Desc>DIVERSIFY THE ECONOMY OF THE BOWLING GREEN, OHIO AREA BY SETTING ASIDE LAND IN A BUSINESS PARK TO ATTRACT THE CONSTRUCTION OF NEW FACILITIES IN THE BOWLING GREEN AREA.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>12180</ExpenseAmt>
        <RevenueAmt>16718</RevenueAmt>
        <Desc>ATTRACT NEW BUSINESSES AND RETAIN OR EXPAND EXISTING BUSINESSES BY FACILITATING NEGOTIATIONS FOR TAX INCENTIVES, IMPROVEMENTS,ALLOWANCES AND LOCATING SUITABLE BUSINESS LOCATIONS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>3279</ExpenseAmt>
        <GrantAmt>3279</GrantAmt>
        <RevenueAmt>30391</RevenueAmt>
        <Desc>ADMINISTER THE DISCRETIONARY ASSISTANCE FUND, REVOLVING LOAN FUND AND ENERGY EFFICIENCY REVOLVING LOAN FUND. THESE FUNDS ARE AVAILABLE TO NEW AND EXISTING BUSINESSES THAT MEET THE CRITERIA SET UP FOR EACH OF THE FINANCIAL ASSISTANCE PROGRAMS. FUNDS ARE USED FOR ASSISTING AND DEVELOPING LOCAL INDUSTRY BY AIDING IN PROJECTS THAT CREATE AND RETAIN PRIVATE SECTOR JOB OPPORTUNITIES OR IMPORVE A FACILITIES ENERGY EFFICIENCY IN TERMS OF ELECTRICAL CONSUMPTION</Desc>
      </ProgSrvcAccomActy3Grp>
      <TotalProgramServiceExpensesAmt>113098</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="990D">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>2</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>59</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>59</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>KATI M THOMPSON</PersonNm>
        <PhoneNum>4193533591</PhoneNum>
        <USAddress>
          <AddressLine1Txt>217 S CHURCH STREET</AddressLine1Txt>
          <CityNm>BOWLING GREEN</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43402</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>KATI M THOMPSON</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>13692</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TROY SONNER</PersonNm>
        <TitleTxt>BOARD REP AT LARGE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHIL SIMMONS</PersonNm>
        <TitleTxt>BOARD REP AT LARGE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD LEIGH</PersonNm>
        <TitleTxt>BOARD REP AT LARGE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LORI TRETTER</PersonNm>
        <TitleTxt>CITY REP</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TRAVIS REIFF</PersonNm>
        <TitleTxt>INDUSTRIAL REP AT LARGE</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TODD FERRELL</PersonNm>
        <TitleTxt>PAST PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>BEN OTLEY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>NATE SPITLER</PersonNm>
        <TitleTxt>SECTREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE RYWALSKI</PersonNm>
        <TitleTxt>1ST VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANDY NEWLOVE</PersonNm>
        <TitleTxt>2ND VP</TitleTxt>
        <AverageHoursPerWeekRt>0.50</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>13692</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <MembershipDuesAmt>42093</MembershipDuesAmt>
      <GovernmentGrantsAmt>112218</GovernmentGrantsAmt>
      <TotalContributionsAmt>154311</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>GRANT REPAYMENT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>30391</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>30391</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>30391</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>4963</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>4963</RelatedOrExemptFuncIncomeAmt>
      </InvestmentIncomeGrp>
      <GrossRentsGrp>
        <RealAmt>23883</RealAmt>
      </GrossRentsGrp>
      <LessRentalExpensesGrp>
        <RealAmt>2892</RealAmt>
      </LessRentalExpensesGrp>
      <RentalIncomeOrLossGrp>
        <RealAmt>20991</RealAmt>
      </RentalIncomeOrLossGrp>
      <NetRentalIncomeOrLossGrp>
        <TotalRevenueColumnAmt>20991</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>20991</RelatedOrExemptFuncIncomeAmt>
      </NetRentalIncomeOrLossGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>24643</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <OtherAmt>67088</OtherAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <OtherAmt>-42445</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-42445</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-42445</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>COMMISSIONS</Desc>
        <BusinessCd>561000</BusinessCd>
        <TotalRevenueColumnAmt>853</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>853</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>REIMBURSEMENTS</Desc>
        <BusinessCd>561000</BusinessCd>
        <TotalRevenueColumnAmt>1550</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1550</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>2403</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>170614</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>16303</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>0</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>3279</TotalAmt>
        <ProgramServicesAmt>3279</ProgramServicesAmt>
      </GrantsToDomesticOrgsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>13692</TotalAmt>
        <ProgramServicesAmt>13692</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>23056</TotalAmt>
        <ProgramServicesAmt>23056</ProgramServicesAmt>
      </OtherSalariesAndWagesGrp>
      <PayrollTaxesGrp>
        <TotalAmt>3174</TotalAmt>
        <ProgramServicesAmt>3174</ProgramServicesAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4160</TotalAmt>
        <ProgramServicesAmt>4160</ProgramServicesAmt>
      </FeesForServicesAccountingGrp>
      <AdvertisingGrp>
        <TotalAmt>16594</TotalAmt>
        <ProgramServicesAmt>16594</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>2702</TotalAmt>
        <ProgramServicesAmt>2702</ProgramServicesAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>5191</TotalAmt>
        <ProgramServicesAmt>5191</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>9447</TotalAmt>
        <ProgramServicesAmt>9447</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>2688</TotalAmt>
        <ProgramServicesAmt>2688</ProgramServicesAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>3959</TotalAmt>
        <ProgramServicesAmt>3959</ProgramServicesAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>380</TotalAmt>
        <ProgramServicesAmt>380</ProgramServicesAmt>
      </InterestGrp>
      <InsuranceGrp>
        <TotalAmt>1795</TotalAmt>
        <ProgramServicesAmt>1795</ProgramServicesAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>BANK CHARGES</Desc>
        <TotalAmt>657</TotalAmt>
        <ProgramServicesAmt>657</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE SERVICES</Desc>
        <TotalAmt>17249</TotalAmt>
        <ProgramServicesAmt>17249</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TRAINING</Desc>
        <TotalAmt>2359</TotalAmt>
        <ProgramServicesAmt>2359</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES &amp; MEMBERSHIPS</Desc>
        <TotalAmt>2716</TotalAmt>
        <ProgramServicesAmt>2716</ProgramServicesAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>113098</TotalAmt>
        <ProgramServicesAmt>113098</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <InfoInScheduleOPartXInd>X</InfoInScheduleOPartXInd>
      <CashNonInterestBearingGrp>
        <BOYAmt>540063</BOYAmt>
        <EOYAmt>581546</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>761057</BOYAmt>
        <EOYAmt>722168</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <OthNotesLoansReceivableNetGrp>
        <BOYAmt>73609</BOYAmt>
        <EOYAmt>46497</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <LandBldgEquipCostOrOtherBssAmt>674237</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>674237</BOYAmt>
        <EOYAmt>674237</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <TotalAssetsGrp>
        <BOYAmt>2048966</BOYAmt>
        <EOYAmt>2024448</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>58458</BOYAmt>
        <EOYAmt>692</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>58458</BOYAmt>
        <EOYAmt>692</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>1217419</BOYAmt>
        <EOYAmt>1211030</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>773089</BOYAmt>
        <EOYAmt>812726</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1990508</BOYAmt>
        <EOYAmt>2023756</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>2048966</BOYAmt>
        <EOYAmt>2024448</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>57516</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-27112</NetUnrlzdGainsLossesInvstAmt>
      <PriorPeriodAdjustmentsAmt>2844</PriorPeriodAdjustmentsAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingOtherInd methodOfAccountingOtherDesc="MOD CASH">X</MethodOfAccountingOtherInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="990D">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>674237</OtherCostOrOtherBasisAmt>
        <BookValueAmt>674237</BookValueAmt>
      </LandGrp>
      <TotalBookValueLandBuildingsAmt>674237</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP MAY BE PURCHASED FOR $750 ANNUALLY AND IS OPEN TO ALL ORGANIZATIONS INTERESTED IN PROMOTING THE ECONOMIC DEVELOPMENT IN THE AREA OF BOWLING GREEN, OH.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP IS OPEN AND NEW MEMBERS ARE NOT SUBJECT TO A VOTING PROCESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP ANNUALLY ELECTS THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PROVIDED TO THE BOARD OF TRUSTEES AT THE MONTHLY MEETING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES EXAMINES DATA FROM OTHER LOCAL GOVERNMENTS AND SCHOOL DISTRICTS IN ORDER TO DETERMINE THE EXECUTIVE DIRECTOR AND STAFFS COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF TRUSTEES EXAMINES DATA FROM OTHER LOCAL GOVERNMENTS AND SCHOOL DISTRICTS IN ORDER TO DETERMINE THE EXECUTIVE DIRECTOR AND STAFFS COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990, BOARD MINUTES AND ANY GOVERNING DOCUMENTS ARE AVAIALBLE BY REQUEST AT THE BOWLING GREEN COMMUNITY DEVELOPMENT FOUNDATIONS OFFICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part X response or note to any line in Part X</FormAndLineReferenceDesc>
        <ExplanationTxt>CUMULATIVE ADJUSTMENT TO REFLECT FULL BALANCE SHEET DISCLOSURE UNDER MODIFIED CASH BASIS. PROPERTY AND EQUIPMENT HAD BEEN RECORDED AS AN EXPENDITURE WHEN PAID FOR AND NOT DEPRECIATED. THE TAX RETURN BALANCE SHEET HAS BEEN MODIFIED TO REFLECT THE COST BASIS OF ALL ASSETS AND LIABILITIES AS OF THE END OF THE YEAR, ALTHOUGH THEY HAVE ALREADY BEEN RECOGNIZED AS REVENUE AND EXPENDITURES UNDER THE BASIS OF ACCOUNTING THE FOUNDATION USES FOR ITS FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part XI response or note to any line in Part XI</FormAndLineReferenceDesc>
        <ExplanationTxt>REIMBURSEMENT OF FRAUD LOSS FROM 2022.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>