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        <CurrentTaxYearMinus2YearsAmt>462</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2816</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8106</CurrentTaxYearAmt>
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        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOUNDATION IS REQUIRED TO BE INCLUDED IN THE CONSOLIDATED AUDIT REPORT WITH THE BOWLING GREEN AREA CHAMBER OF COMMERCE BECAUSE OF THE CONTROL CREATED BY THE COMMON MAJORITY VOTING INTEREST AND THE ECONOMIC INTEREST THAT EXISTS. THE FOLLOWING DISCLOSURE IS INCLUDED IN THE CONSOLIDATED AUDIT REPORT: THE ORGANIZATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2024 AND 2023, THE ORGANIZATION HAS NO UNCERTAIN TAX PROVISIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.</ExplanationTxt>
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          <AddressLine1Txt>303 Lovers Lane</AddressLine1Txt>
          <CityNm>Bowling Green</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>42103</ZIPCd>
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        <RecipientEIN>546001663</RecipientEIN>
        <IRCSectionDesc>PUBLIC SCHOOL</IRCSectionDesc>
        <CashGrantAmt>12867</CashGrantAmt>
        <PurposeOfGrantTxt>Warren East High School (Construction Pathway)</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>Warren County Public Schools</BusinessNameLine1Txt>
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          <AddressLine1Txt>303 Lovers Lane</AddressLine1Txt>
          <CityNm>Bowling Green</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>42103</ZIPCd>
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        <RecipientEIN>546001663</RecipientEIN>
        <IRCSectionDesc>PUBLIC SCHOOL</IRCSectionDesc>
        <CashGrantAmt>12141</CashGrantAmt>
        <PurposeOfGrantTxt>Warren East High School (Biomedical Pathway)</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>Bowling Green Independent</BusinessNameLine1Txt>
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          <AddressLine1Txt>1211 Center St</AddressLine1Txt>
          <CityNm>Bowling Green</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>42101</ZIPCd>
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        <RecipientEIN>616001390</RecipientEIN>
        <IRCSectionDesc>PUBLIC SCHOOL</IRCSectionDesc>
        <CashGrantAmt>14330</CashGrantAmt>
        <PurposeOfGrantTxt>Bowling Green High School (Medical Pathway)</PurposeOfGrantTxt>
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          <BusinessNameLine1Txt>Warren Central Public Schools</BusinessNameLine1Txt>
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          <AddressLine1Txt>303 Lovers Lane</AddressLine1Txt>
          <CityNm>Bowling Green</CityNm>
          <StateAbbreviationCd>KY</StateAbbreviationCd>
          <ZIPCd>42103</ZIPCd>
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        <RecipientEIN>546001663</RecipientEIN>
        <IRCSectionDesc>PUBLIC SCHOOL</IRCSectionDesc>
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        <PurposeOfGrantTxt>Warren Central High School (Prod Assit Pathway)</PurposeOfGrantTxt>
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        <FormAndLineReferenceDesc>Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization conducts onsite visits to see the equipment that was purchased to ensure it is being used for its intended purpose.</ExplanationTxt>
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        <PersonNm>RON BUNCH</PersonNm>
        <TitleTxt>PRESIDENT &amp; CEO</TitleTxt>
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        <CompensationBasedOnRltdOrgsAmt>390164</CompensationBasedOnRltdOrgsAmt>
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        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
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        <TotalCompensationRltdOrgsAmt>394434</TotalCompensationRltdOrgsAmt>
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        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE PRESIDENT AND COO OF THE BOWLING GREEN AREA CHAMBER OF COMMERCE. A COPY OF THE FORM IS DISTRIBUTED TO BOARD MEMBERS VIA EMAIL.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c Conflict of interest policy</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RELIES ON BOARD MEMBERS AND STAFF TO DISCLOSE CONFLICTS OF INTEREST. IF POTENTIAL CONFLICTS RISE, THEY ARE ADDRESSED IMMEDIATELY WITH THE AFFECTED PARTY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g Other Fees</FormAndLineReferenceDesc>
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          <CityNm>BOWLING GREEN</CityNm>
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