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Nonprofit · EIN 61-0656420

HILLTOPPER ATHLETIC FOUNDATION INC

Tax-exempt · BOWLING GREEN, KY 42101

Financials

$3.9M$4.4M2023$5.6M$5.1M2024
Revenue Expenses · by fiscal year end
Financials of HILLTOPPER ATHLETIC FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$5,640,944$5,108,289$532,655$4,963,318$960,842$4,002,476
December 31, 2023990$3,880,249$4,389,698-$509,449$4,447,937$1,145,819$3,302,118
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$5,409,785
Membership dues
$1,520,904
Program service revenue
$0
Investment income
$231,159
Net gain from sales of assets
$98,541
Other revenue
$0

Expenses

Grants and similar amounts paid
$3,305,126
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$550
Travel
$9,837
Program services (functional)
$4,425,255
Management and general (functional)
$490,450
Fundraising (functional)
$192,584

Balance sheet and other

Total assets, start of year
$4,447,937
Total assets, end of year
$4,963,318
Total liabilities, end of year
$960,842
Net assets, end of year
$4,002,476
Net assets without donor restrictions
$656,326
Net assets with donor restrictions
$3,346,150
Gross receipts
$5,640,944
Employees
0
Year formed
1979
State of legal domicile
KY

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
KYLE ALLENDIRECTOR
Trustee or director
–$0
TRAVIS ARMSTRONGDIRECTOR
Trustee or director
–$0
BOB BAYSINGERDIRECTOR
Trustee or director
–$0
GEMONEE BROWNDIRECTOR
Trustee or director
–$0
CRAIG BROWNINGDIRECTOR
Trustee or director
–$0
DR ANDREW BURTDIRECTOR
Trustee or director
–$0
GINGER CLEARYDIRECTOR
Trustee or director
–$0
RETT DALLASDIRECTOR
Trustee or director
–$0
DOUG GORMANDIRECTOR
Trustee or director
–$0
KEVIN GREGORYDIRECTOR
Trustee or director
–$0
GREG HINESDIRECTOR
Trustee or director
–$0
KEVIN HUMPHREYDIRECTOR
Trustee or director
–$0
BELLE HUNTDIRECTOR
Trustee or director
–$0
LANNY LOAGUEDIRECTOR
Trustee or director
–$0
BRIAN LOWDERDIRECTOR
Trustee or director
–$0
6 more people on this return
NameTitleHours / weekCompensation
JIM MARTENSDIRECTOR
Trustee or director
–$0
KRISTIN MILLERDIRECTOR
Trustee or director
–$0
JOE MORELDIRECTOR
Trustee or director
–$0
TRACY MOSLEYDIRECTOR
Trustee or director
–$0
AL PEDIGODIRECTOR
Trustee or director
–$0
HAL SCHMITTPRESIDENT
Trustee or director, Officer
–$0
990 for the year ended December 31, 2023: 22 people
NameTitleHours / weekCompensation
KYLE ALLENDIRECTOR
Trustee or director
1$0
SANDRA APPLINGDIRECTOR
Trustee or director
1$0
TRAVIS ARMSTRONGDIRECTOR
Trustee or director
1$0
BOB BAYSINGERDIRECTOR
Trustee or director
1$0
GEMONEE BROWNDIRECTOR
Trustee or director
1$0
CRAIG BROWNINGDIRECTOR
Trustee or director
1$0
DR ANDREW BURTDIRECTOR
Trustee or director
1$0
GINGER CLEARYDIRECTOR
Trustee or director
1$0
RETT DALLASDIRECTOR
Trustee or director
1$0
DOUG GORMANDIRECTOR
Trustee or director
1$0
KEVIN GREGORYDIRECTOR
Trustee or director
1$0
GREG HINESDIRECTOR
Trustee or director
1$0
KEVIN HUMPHREYDIRECTOR
Trustee or director
1$0
BELLE HUNTDIRECTOR
Trustee or director
1$0
LANNY LOAGUEDIRECTOR
Trustee or director
1$0
BRIAN LOWDERDIRECTOR
Trustee or director
1$0
JIM MARTENSDIRECTOR
Trustee or director
1$0
KRISTIN MILLERDIRECTOR
Trustee or director
1$0
JOE MORELDIRECTOR
Trustee or director
1$0
TRACY MOSLEYDIRECTOR
Trustee or director
1$0
AL PEDIGODIRECTOR
Trustee or director
1$0
HAL SCHMITTPRESIDENT
Trustee or director, Officer
1$0

Address and contacts

Address (IRS master file)
1605 AVENUE OF CHAMPIONS, BOWLING GREEN, KY 42101-6411
Principal officer (990 for 2024)
KAT SMITH, 1605 AVENUE OF CHAMPIONS, BOWLING GREEN, KY 421016412
Signed the 990
KAT SMITH, EXECUTIVE DIRECTOR
Phone
(270) 745-5321
Return prepared by
KIRBY & MOORE LLP

Mission

TO PROVIDE SUPPORT FOR WESTERN KENTUCKY UNIVERSITY (WKU) ATHLETIC PROGRAMS AND SCHOLARSHIPS FOR STUDENT-ATHLETES AND TO FACILITATE FINANCING OF SPECIFIED WKU ATHLETIC CONSTRUCTION PROJECTS.

990 for the year ended December 31, 2024

Program accomplishments

  • FUNDS RECEIVED BY THE FOUNDATION ARE USED TO SUPPORT THE ATHLETIC PROGRAMS AT WESTERN KENTUCKY UNIVERSITY. AWARDS WERE MADE TO THE INDIVIDUAL ATHLETIC ACTIVITIES DURING THE FISCAL YEAR ENDED DECEMBER 31, 2024.
    Expenses $2,731,317 · grants $1,611,188
  • PROVIDE FUNDS TO WESTERN KENTUCKY UNIVERSITY FOR CAPITAL IMPROVEMENTS TO ATHLETIC FACILITIES USED BY STUDENT ATHLETES.
    Expenses $1,693,938 · grants $1,693,938

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
61-0656420
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1967
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$4,963,318
Income (IRS master file)
$5,640,944

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$5,640,944$5,108,289$4,963,318XML
990December 2023$3,880,249$4,389,698$4,447,937XML
990December 2022$3,703,210$3,139,885$4,633,465IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 61-0656420).

Questions about HILLTOPPER ATHLETIC FOUNDATION INC

What is the EIN of HILLTOPPER ATHLETIC FOUNDATION INC?
The employer identification number (EIN) of HILLTOPPER ATHLETIC FOUNDATION INC is 61-0656420.
Is HILLTOPPER ATHLETIC FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1967.
Are donations to HILLTOPPER ATHLETIC FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does HILLTOPPER ATHLETIC FOUNDATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of HILLTOPPER ATHLETIC FOUNDATION INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did HILLTOPPER ATHLETIC FOUNDATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of HILLTOPPER ATHLETIC FOUNDATION INC?
The 990 for the year ended December 31, 2024 names KAT SMITH.
Who are the officers and directors of HILLTOPPER ATHLETIC FOUNDATION INC?
The 990 for the year ended December 31, 2024 lists 21 people; 0 received compensation from the organization.
How much revenue does HILLTOPPER ATHLETIC FOUNDATION INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $5,640,944, expenses of $5,108,289 and total assets of $4,963,318 at year end.

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