Nonprofit · EIN 61-1251555
WESTERN KENTUCKY UNIVERSITY FOUNDATION
Tax-exempt · BOWLING GREEN, KY 42101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990 | $0 | $0 | $0 | $0 | $0 | $0 |
Financial details: 990 for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
Balance sheet and other
- Total assets, start of year
- $121,545,505
- Total assets, end of year
- $0
- Total liabilities, end of year
- $0
- Net assets, end of year
- $0
- Gross receipts
- $0
- Employees
- 0
- Volunteers
- 6
- Year formed
- 1993
- 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, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| DR TIMOTHY CABONI | WKU PRESIDENT (EX-OFFICIO BOARD) Officer | 2 | $0 | $613,995 | $57,851 |
| DR DONALD SMITH | PRESIDENT Officer | 5 | $0 | $237,058 | $60,673 |
| MRS CYNTHIA WILKERSON | CHIEF FINANCIAL OFFICER Officer | 5 | $0 | $156,996 | $45,775 |
| MS SUE MILLER | SECRETARY Officer | 2 | $0 | $3,816 | $311 |
| MR GARRY WATKINS | CHAIR Trustee or director | 2 | $0 | $0 | $0 |
| MS MICHELLE WELLS | VICE-CHAIR Trustee or director | 2 | $0 | $0 | $0 |
| MR TOM HART | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| MS BELLE LADY HUNT | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
| MR DAVID WISEMAN | DIRECTOR Trustee or director | 2 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1703 CHESTNUT ST, BOWLING GREEN, KY 42101-3503
- In care of
- % PAULA JARBOE
- Mailing address (990-N for 2025)
- 1703 CHESTNUT STREET, BOWLING GREEN KY 42101
- Principal officer (990 for 2023)
- DONALD SMITH, 1703 CHESTNUT STREET, BOWLING GREEN, KY 42101
- Principal officer (990-N for 2025)
- DONALD SMITH, 1703 CHESTNUT STREET, BOWLING GREEN KY 42101
- Signed the 990
- DONALD SMITH, PRESIDENT
- Phone
- (270) 745-4597
- Website
- WWW.WKUFOUNDATION.COM
- Return prepared by
- DEAN DORTON ALLEN FORD PLLC
Mission
THE MISSION OF WESTERN KENTUCKY UNIVERSITY FOUNDATION (WKUF) IS TO CREATE A CULTURE OF PHILANTHROPY THAT WILL ADVANCE THE GOALS OF WKU THROUGH PRUDENT AND TRUSTED FINANCIAL MANAGEMENT AND INVESTMENT OF RESOURCES GIVEN FOR THE BENEFIT OF WKU AND IN KEEPING WITH THE WISHES OF DONORS. THE WKUF WILL MEET THE HIGHEST STANDARDS OF BEST PRACTICES IN ALL ASPECTS OF ITS OPERATION.
Program accomplishments
- EFFECTIVE JANUARY 1, 2023, WESTERN KENTUCKY UNIVERSITY FOUNDATION, INC. (WKUF) WAS MERGED INTO COLLEGE HEIGHTS FOUNDATION ("FOUNDATION") FINANCIAL STATEMENTS AS A PART OF THE FOUNDATION'S STRATEGY TO ELIMINATE DONOR CONFUSION, STREAMLINE EFFORTS, AND CREATE ECONOMIC EFFICIENCIES. WKUF WILL CONTINUE TO FILE A RETURN WITH NO ACTIVITY.
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-1251555
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Organization supporting a government college or university
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B110)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: DONALD SMITH | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: DONALD SMITH | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2023 | $0 | $0 | $0 | XML |
| 990 | December 2022 | $8,960,231 | $8,533,662 | $121,545,505 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 61-1251555).
Questions about WESTERN KENTUCKY UNIVERSITY FOUNDATION
- What is the EIN of WESTERN KENTUCKY UNIVERSITY FOUNDATION?
- The employer identification number (EIN) of WESTERN KENTUCKY UNIVERSITY FOUNDATION is 61-1251555.
- Is WESTERN KENTUCKY UNIVERSITY FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to WESTERN KENTUCKY UNIVERSITY FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN KENTUCKY UNIVERSITY FOUNDATION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WESTERN KENTUCKY UNIVERSITY FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN KENTUCKY UNIVERSITY FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of WESTERN KENTUCKY UNIVERSITY FOUNDATION?
- The 990 for the year ended December 31, 2023 names DONALD SMITH.
- Who are the officers and directors of WESTERN KENTUCKY UNIVERSITY FOUNDATION?
- The 990 for the year ended December 31, 2023 lists 9 people; 0 received compensation from the organization.
- How much revenue does WESTERN KENTUCKY UNIVERSITY FOUNDATION have?
- On its 990 for the year ended December 31, 2023 it reported revenue of $0, expenses of $0 and total assets of $0 at year end.
Other nonprofits in BOWLING GREEN
- COLLEGE HEIGHTS FOUNDATION INC EIN 61-0459494 · last filed 990 for 2024
- WKU STUDENT LIFE FOUNDATION INC EIN 61-1350986 · last filed 990 for 2025
- GREEN RIVER REGIONAL EDUCATION COOPERATIVE INC EIN 61-1346957 · last filed 990 for 2025
- BOWLING GREEN WARREN COUNTY PRIMARY CARE CENTER INC EIN 61-1386859 · last filed 990 for 2025
- CONNECTED NATION INC EIN 61-1394934 · last filed 990 for 2024
- FOUNDATION CHRISTIAN ACADEMY INC EIN 61-1285043 · last filed 990 for 2025
- SOUTHCENTRAL KENTUCKY COMMUNITY & TECHNICAL COLLEGE FOUNDATION INC EIN 02-0738080 · last filed 990 for 2025
- LEGACY CHRISTIAN ACADEMY OF BOWLING GREEN INC EIN 85-1658967 · last filed 990 for 2025