BEREA COLLEGE: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: BEREA COLLEGE (EIN 61-0444650)
Tax period: 2024-07-01 to 2025-06-30
Filed: 2026-05-14
IRS object ID: 202641349349307479
Schema version: 2024v5.1
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule C
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2026-05-14T13:04:27+00:00	ReturnTs
Tax Period End	2025-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	350921680	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CROWE LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	4801 Olympia Park Plaza Suite 4000	AddressLine1Txt
City	Louisville	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402412098	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	610444650	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BEREA COLLEGE	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BERE	BusinessNameControlTxt
Phone	8599853082	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LINCOLN HALL 220	AddressLine1Txt
City	BEREA	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40404	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Barry Poynter	PersonNm
Person Title	Vice President for Finance	PersonTitleTxt
Signature	2026-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Rachel Spurlock	PreparerPersonNm
PTIN	P00520729	PTIN
Phone	5023263996	PhoneNum
Preparation	2026-05-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Cheryl L Nixon	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LINCOLN HALL 220	AddressLine1Txt
City	BEREA	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40404	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$301,705,868	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BEREA.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1855	FormationYr
Legal Domicile State	KY	LegalDomicileStateCd
Activity Or Mission	POST-SECONDARY EDUCATIONAL INSTITUTION PROVIDING INSTRUCTION AND OTHER SERVICES TO STUDENTS.	ActivityOrMissionDesc
Voting Members Governing Body	29	VotingMembersGoverningBodyCnt
Voting Members Independent	28	VotingMembersIndependentCnt
Total Employee	807	TotalEmployeeCnt
Total Volunteers	156	TotalVolunteersCnt
Total Gross UBI	$316,089	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$47,352,241	PYContributionsGrantsAmt
CY Contributions Grants	$47,964,636	CYContributionsGrantsAmt
PY Program Service Revenue	$24,040,940	PYProgramServiceRevenueAmt
CY Program Service Revenue	$24,357,270	CYProgramServiceRevenueAmt
PY Investment Income	$65,583,930	PYInvestmentIncomeAmt
CY Investment Income	$138,009,707	CYInvestmentIncomeAmt
PY Other Revenue	$2,273,277	PYOtherRevenueAmt
CY Other Revenue	$1,921,825	CYOtherRevenueAmt
PY Total Revenue	$139,250,388	PYTotalRevenueAmt
CY Total Revenue	$212,253,438	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,693,501	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$5,066,580	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$60,727,923	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$60,980,042	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$400,457	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$732,983	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$7,740,475	CYTotalFundraisingExpenseAmt
PY Other Expenses	$55,620,152	PYOtherExpensesAmt
CY Other Expenses	$63,118,553	CYOtherExpensesAmt
PY Total Expenses	$121,442,033	PYTotalExpensesAmt
CY Total Expenses	$129,898,158	CYTotalExpensesAmt
PY Revenues Less Expenses	$17,808,355	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$82,355,280	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,105,673,831	TotalAssetsBOYAmt
Total Assets EOY	$2,281,399,170	TotalAssetsEOYAmt
Total Liabilities BOY	$104,775,727	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$104,891,909	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,000,898,104	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,176,507,261	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	BEREA TRANSFORMS THE LIVES OF STUDENTS AND FAMILIES BY ADMITTING STUDENTS OF HIGH PROMISE AND LOW MEANS. CORE TO ITS MISSION OF TRANSFORMING LIVES AND CIRCUMSTANCES, BEREA COLLEGE COVERS ALL COSTS BEYOND WHAT THE STUDENT AID INDEX IN THE FAFSA SPECIFIES ARE THE RESPONSIBILITY OF THE STUDENT AND FAMILY. FURTHERMORE, IT COVERS THESE COSTS WITHOUT PACKAGING LOANS, WHICH IS WHY BEREA STUDENTS HAVE THE LOWEST EDUCATIONAL DEBT IN THE COUNTRY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$37,358,765	ExpenseAmt
Revenue	$494,125	RevenueAmt
Desc	INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,500 STUDENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$19,089,695	ExpenseAmt
Revenue	$1,819,563	RevenueAmt
Desc	Student Services - STUDENT SUPPORT SERVICES SUCH AS ADMISSIONS, STUDENT LIFE, HEALTH SERVICES, LABOR PROGRAM, AND FINANCIAL AID.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$14,318,983	ExpenseAmt
Revenue	$11,826,959	RevenueAmt
Desc	Residence Halls and/Food Service - RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (4 entries)

ExpenseExpenseAmt	RevenueRevenueAmt	DescDesc	GrantGrantAmt
$12,599,014	$1,343,198	Academic Support - INCLUDES EXPENDITURES FOR THE ACADEMIC VICE PRESIDENT AND DEAN OF FACULTY'S OFFICE, LIBRARY, MEDIA SERVICES, STUDENT LAPTOP COMPUTER PROGRAM, AND OTHER RELATED ACTIVITIES THAT SUPPORT THE INSTRUCTIONAL MISSION OF THE COLLEGE.
$6,758,837	$850,477	Public Service - Aligned with its mission, Berea College has a commitment to engage with Appalachian communities through a variety of in-reach and outreach programs. 1) Private, state, and federal funding supports Grow Appalachia's mission to address food insecurity in central Appalachia. 2) Brushy Fork Leadership Institute supports emerging leaders in rural communities funded through Berea College, contract revenue, and private funding. 3) The Appalachian Fund sub-grants monies from Berea College's Appalachian Fund endowment each year to improve the health, education, and general welfare of people living in Appalachia.	$924,539
$5,597,443	$4,998,139	Student Industries - STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.
$4,142,041	$3,500,000	Student Aid - EXPENDITURES FOR SCHOLARSHIPS, GRANTS AND AWARDS TO STUDENTS. EXPENSES REPORTED INCLUDE PRIMARILY DIRECT STUDENT AID TO ASSIST WITH ROOM AND BOARD, BOOKS AND SUPPLIES. IN ADDITION, ALL DEGREE-SEEKING BEREA COLLEGE STUDENTS RECEIVE A FULL-TUITION SCHOLARSHIP, ALSO KNOWN AS A COST OF EDUCATION SCHOLARSHIP, THAT IS FUNDED PRIMARILY FROM THE SPENDABLE RETURN FROM THE ENDOWMENT. THE AMOUNT OF FULL-TUITION SCHOLARSHIPS FOR THE FISCAL YEAR WAS $81,550,120. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.	$4,142,041

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$29,097,335	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$5,066,580	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$10,691,814	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$99,864,778	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	Yes (true)	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (true)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	Yes (true)	MoreThan5000KToIndividualsInd
Professional Fundraising	Yes (true)	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	Yes (true)	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	Yes (true)	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	581	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	807	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	29	GoverningBodyVotingMembersCnt
Independent Voting Member	28	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	Yes (true)	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Policies Reference Chapters	false	PoliciesReferenceChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	CO	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	HI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	KY	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MD	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MI	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NV	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	NJ	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	ND	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OH	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	OR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	WA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BARRY POYNTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	8599853082	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LINCOLN HALL NO 220	AddressLine1Txt
City	BEREA	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40404	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (47 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
EARP SAMANTHA
VICE CHAIR	4.0	0	Yes (X)	Yes (X)	$0	$0	$0
ZEIGLER STEPHANIE BOWLING
CHAIR	7.0	1.0	Yes (X)	Yes (X)	$0	$0	$0
ALLUMSVICKI E
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
BLADE VANCE
TRUSTEE	3.0	1.0	Yes (X)		$0	$0	$0
BONNYMAN ANNE BERRY
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
BRIDY JOSEPH JOHN
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
CAMPBELL STEPHEN
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
COMPTON DWAYNE
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
CROWE CHARLES
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
DAUGHERTY BILL
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
DEAN DONNA J
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
FLEMING JOHN E
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
FLOWERS MICHAEL D
TRUSTEE	3.0	1.0	Yes (X)		$0	$0	$0
GALLARDO YOLI
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
GENTRY JODI D
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
JENKINS SCOTT M
DIRECTOR	3.0	0	Yes (X)		$0	$0	$0
JENNINGS GLENN R
TRUSTEE	2.0	2.0	Yes (X)		$0	$0	$0
JOHNSON SHAWN C D
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
LANE BRENDA W
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
LOWE JR EUGENE Y
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
PHILLIPS ROBERT
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
ROBBINS WILLIAM L
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
ROOP DENNIS R
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
SEABURY II CHARLES WARD
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
SLOAN DAVID
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
THOMPSON TYLER S
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
TORRES MEGAN
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
TUAN ROCKY S
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
TUFFOUR EMMANUEL A
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	50.0	8.0		Yes (X)	$220,187	$0	$42,398
BERRY CHAD
VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY	50.0	2.0		Yes (X)	$288,204	$0	$35,341
LOGSDON PHILLIP
CHIEF INFORMATION OFFICER	50.0	0		Yes (X)	$144,960	$0	$43,681
MACK DWAYNE
VP FOR DIVERSITY EQUITY INCLUSION	50.0	0		Yes (X)	$133,706	$0	$39,007
NIXON CHERYL L
PRESIDENT	60.0	4.0		Yes (X)	$430,956	$0	$85,810
POYNTER BARRY
VICE PRESIDENT FOR ACCOUNTING (Partial Year)	50.0	0		Yes (X)	$114,384	$0	$14,463
ROBINSON COLLIS
DEAN OF LABOR	50.0	0		Yes (X)	$132,667	$0	$34,281
SADERHOLM MATT
DEAN OF FACULTY	50.0	0		Yes (X)	$185,112	$0	$46,951
SINGLETON DERRICK
VP FOR OPERATIONS & SUSTAINABILITY	50.0	2.0		Yes (X)	$205,869	$0	$46,688
STEELE SCOTT
PROVOST	50.0	0		Yes (X)	$207,317	$0	$35,714
THOMPSON TERI
CHIEF STRATEGY OFFICER	50.0	0		Yes (X)	$171,698	$0	$23,191
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	40.0	13.0		Yes (X)	$286,989	$0	$42,602
KENNISON MONICA
CHAIR OF NURSING	40.0	0			$189,627	$0	$35,973	Yes (X)
LAWSON STEVE
ASSOC VP FOR HUMAN RESOURCES	40.0	0			$146,370	$0	$21,793	Yes (X)
PEARCE JAN
CHAIR OF COMPUTER SCIENCE	40.0	0			$142,537	$0	$30,338	Yes (X)
SOWERS NANCY
CHAIR OF ECONOMICS & BUSINESS	40.0	0			$133,622	$0	$32,636	Yes (X)
TERESA DAVIS
SENIOR AVP FOR PHILANTHROPY	40.0	0			$158,708	$0	$29,399	Yes (X)
ROELOFS LYLE D
FORMER OFFICER (AS PRESIDENT OF BEREA COLLEGE)	0.0	0.0			$280,626	$0	$32,569		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,573,539	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$672,835	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	64	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Turner Construction Company
510 Race St	Cincinnati	OH	45202	Construction	$4,874,621
Messer Construction Company
854 W Main St	Lexington	KY	40508	Construction	$1,288,282
Denham-Blythe Company Inc
PO Box 11636	Lexington	KY	40576	Construction	$1,036,387
JMoore Construction LLC
535 Brannon Rd	Nicholasville	KY	40356	Construction	$822,294
Davis H Elliot Construction Company Inc
673 Blue Sky Parkway	Lexington	KY	40509	Construction	$820,765

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	28	CntrctRcvdGreaterThan100KCnt
Government Grants	$5,751,319	GovernmentGrantsAmt
All Other Contributions	$42,213,317	AllOtherContributionsAmt
Noncash Contributions	$1,231,572	NoncashContributionsAmt
Total Contributions	$47,964,636	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENCE/DINING SEV REV	721310	$11,597,449	$11,597,449
GRANTS FOR EDUC FEES	611710	$3,500,000	$3,500,000
BOONE TAVERN	721110	$4,109,381	$4,109,381
FEES/INS PD BY STUDENTS	611710	$1,512,906	$1,512,906
INCOME FROM HYDRO PROJECTS	900099	$888,758	$888,758

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,748,776	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,484,747	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$264,029	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$24,357,270	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$37,519,772	TotalRevenueColumnAmt
Unrelated Business Revenue	$52,060	UnrelatedBusinessRevenueAmt
Exclusion	$37,467,712	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$403,845	TotalRevenueColumnAmt
Exclusion	$403,845	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$500,878	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$459,919	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$40,959	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$40,959	TotalRevenueColumnAmt
Exclusion	$40,959	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$189,111,036	SecuritiesAmt
Other	$29,183	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$88,056,237	SecuritiesAmt
Other	$594,047	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$101,054,799	SecuritiesAmt
Other	-$564,864	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$100,489,935	TotalRevenueColumnAmt
Exclusion	$100,489,935	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$422,397	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$342,227	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$80,170	TotalRevenueColumnAmt
Exclusion	$80,170	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHILD DEVELOPMENT LAB	624410	$657,631	$657,631
DINING SERVICES PROFIT SPLIT	722310	$224,156		$224,156
ADMINISTRATIVE COST ALLOWANCE	900099	$400,040		$400,040

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$115,024	TotalRevenueColumnAmt
Related Or Exempt Func Income	$115,024	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,396,851	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$212,253,438	TotalRevenueColumnAmt
Related Or Exempt Func Income	$24,832,461	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$316,089	UnrelatedBusinessRevenueAmt
Exclusion	$139,140,252	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$912,439	TotalAmt
Program Services	$912,439	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$4,146,241	TotalAmt
Program Services	$4,146,241	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$7,900	TotalAmt
Program Services	$7,900	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$3,357,381	TotalAmt
Program Services	$1,009,412	ProgramServicesAmt
Management And General	$2,026,039	ManagementAndGeneralAmt
Fundraising	$321,930	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$699,496	TotalAmt
Program Services	$436,523	ProgramServicesAmt
Fundraising	$262,973	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$44,133,708	TotalAmt
Program Services	$33,730,847	ProgramServicesAmt
Management And General	$6,263,632	ManagementAndGeneralAmt
Fundraising	$4,139,229	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,976,107	TotalAmt
Program Services	$2,190,525	ProgramServicesAmt
Management And General	$472,462	ManagementAndGeneralAmt
Fundraising	$313,120	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$6,798,875	TotalAmt
Program Services	$5,004,224	ProgramServicesAmt
Management And General	$1,079,332	ManagementAndGeneralAmt
Fundraising	$715,319	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,014,475	TotalAmt
Program Services	$2,218,765	ProgramServicesAmt
Management And General	$478,553	ManagementAndGeneralAmt
Fundraising	$317,157	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$54,971	TotalAmt
Management And General	$54,971	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$204,737	TotalAmt
Management And General	$204,737	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$16,305	TotalAmt
Program Services	$16,305	ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$732,983	TotalAmt
Fundraising	$732,983	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,041,826	TotalAmt
Management And General	$1,041,826	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt
Program Services	$0	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$75,458	TotalAmt
Program Services	$13,503	ProgramServicesAmt
Management And General	$59,648	ManagementAndGeneralAmt
Fundraising	$2,307	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,249,794	TotalAmt
Program Services	$926,086	ProgramServicesAmt
Management And General	$250,884	ManagementAndGeneralAmt
Fundraising	$72,824	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,658,070	TotalAmt
Program Services	$19,660	ProgramServicesAmt
Management And General	$2,599,430	ManagementAndGeneralAmt
Fundraising	$38,980	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,882,553	TotalAmt
Program Services	$3,663,195	ProgramServicesAmt
Management And General	$160,274	ManagementAndGeneralAmt
Fundraising	$59,084	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,260,667	TotalAmt
Program Services	$1,032,214	ProgramServicesAmt
Management And General	$75,393	ManagementAndGeneralAmt
Fundraising	$153,060	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$644,218	TotalAmt
Program Services	$433,395	ProgramServicesAmt
Management And General	$196,453	ManagementAndGeneralAmt
Fundraising	$14,370	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,174,050	TotalAmt
Program Services	$1,824,678	ProgramServicesAmt
Management And General	$349,372	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$12,962,817	TotalAmt
Program Services	$12,039,210	ProgramServicesAmt
Management And General	$923,607	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$803,124	TotalAmt
Program Services	$724,338	ProgramServicesAmt
Management And General	$78,786	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Residence Halls & Food Service	$7,025,664	$7,025,664
Repairs & Maintenance	$5,160,409	$4,326,946	$833,463
Boone Tavern	$4,223,145	$4,223,145
Outreach Programs	$1,568,515	$1,568,515

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,112,230	TotalAmt
Program Services	$12,371,048	ProgramServicesAmt
Management And General	$5,144,043	ManagementAndGeneralAmt
Fundraising	$597,139	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$129,898,158	TotalAmt
Program Services	$99,864,778	ProgramServicesAmt
Management And General	$22,292,905	ManagementAndGeneralAmt
Fundraising	$7,740,475	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$125,662,004	BOYAmt
EOY	$122,013,909	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$30,652,287	BOYAmt
EOY	$23,824,513	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,495,756	BOYAmt
EOY	$1,547,113	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$40,652,940	BOYAmt
EOY	$32,303,214	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,330,348	BOYAmt
EOY	$1,311,244	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,768,157	BOYAmt
EOY	$4,134,022	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$410,045,411	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$186,667,558	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$215,206,679	BOYAmt
EOY	$223,377,853	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,296,281,900	BOYAmt
EOY	$1,377,612,000	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$377,930,100	BOYAmt
EOY	$478,945,200	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$628,422	BOYAmt
EOY	$645,093	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$13,065,238	BOYAmt
EOY	$15,685,009	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,105,673,831	BOYAmt
EOY	$2,281,399,170	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$11,138,917	BOYAmt
EOY	$14,138,736	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$291,493	BOYAmt
EOY	$348,093	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,216,699	BOYAmt
EOY	$15,420,000	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$61,855,866	BOYAmt
EOY	$61,855,866	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$13,272,752	BOYAmt
EOY	$13,129,214	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$104,775,727	BOYAmt
EOY	$104,891,909	EOYAmt

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,070,890,467	BOYAmt
EOY	$1,154,999,092	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$930,007,637	BOYAmt
EOY	$1,021,508,169	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,000,898,104	BOYAmt
EOY	$2,176,507,261	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,105,673,831	BOYAmt
EOY	$2,281,399,170	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$82,355,280	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$106,120,335	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$12,866,458	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$100,393,549	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$119,764,312	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$100,394,460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$47,352,241	CurrentTaxYearMinus1YearAmt
Current Tax Year	$47,964,636	CurrentTaxYearAmt
Total	$415,869,198	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$100,393,549	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$119,764,312	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$100,394,460	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$47,352,241	CurrentTaxYearMinus1YearAmt
Current Tax Year	$47,964,636	CurrentTaxYearAmt
Total	$415,869,198	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$67,743,095	SubstantialContributorsTotAmt
Public Support Total170	$348,126,103	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$17,394,363	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$26,969,466	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$28,122,799	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$36,430,440	CurrentTaxYearMinus1YearAmt
Current Tax Year	$38,023,075	CurrentTaxYearAmt
Total	$146,940,143	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$0	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$0	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$0	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$0	CurrentTaxYearMinus1YearAmt
Current Tax Year	$0	CurrentTaxYearAmt
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,637,312	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,228,611	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,470,950	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,494,172	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,080,028	CurrentTaxYearAmt
Total	$6,911,073	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$569,720,414	TotalSupportAmt
Gross Receipts Rltd Activities	$106,221,535	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.61105	PublicSupportCY170Pct
Public Support PY170	0.6313	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II, Line 10 Other Income	FormAndLineReferenceDesc
Explanation	DESCRIPTION - GROSS SALES OF INVENTORY, COLUMN A - 755390.0, COLUMN B - 515172.0, COLUMN C - 699463.0, COLUMN D - 616558.0, COLUMN E - 422397.0, COLUMN F - 3008980.0; DESCRIPTION - CHILD DEVELOPMENT LAB, COLUMN A - 881922.0, COLUMN B - 713439.0, COLUMN C - 771487.0, COLUMN D - 877614.0, COLUMN E - 657631.0, COLUMN F - 3902093.0;	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	false	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	Yes (true)	DirectContactLegislatorsInd
Direct Contact Legislators	$7,560	DirectContactLegislatorsAmt
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$72,305	OtherActivitiesAmt
Total Lobbying Expenditures	$79,865	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule C, Part II-B, Line 1i	General lobbying of US Congress in support of education related appropriation projects. Work colleges lobbying services provided by Arent Fox Schiff LLC in the amount of $16,305.
Schedule C, Part II-B, Line 1i	Lobbying of US Congress in relation to the proposed endowment excise tax. Lobbying services provided by Penn Hill Group in the amount of $56,000.
Schedule C, Part II-B, Line 1g	General lobbying activities conducted by the Berea College President in relation to the potential cuts in federal student aid.

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Assets Included	$5,134,718	AssetsIncludedAmt

Field	Value	IRS element (for citing)
Collection Used Pub Exhibition	Yes (X)	CollectionUsedPubExhibitionInd
Coll Used Scholarly Rsrch	Yes (X)	CollUsedScholarlyRsrchInd
Collection Used Preservation	Yes (X)	CollectionUsedPreservationInd

Collection Used Other Purposes CollectionUsedOtherPurposesGrp

Field	Value	IRS element (for citing)
Collection Used Other Purposes	Yes (X)	CollectionUsedOtherPurposesInd
Other Purposes	Education	OtherPurposesDesc

Field	Value	IRS element (for citing)
Solicited Assets Sale	false	SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,626,128,100	BeginningYearBalanceAmt
Contributions	$22,450,511	ContributionsAmt
Investment Earnings Or Losses	$237,048,713	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$56,619,255	GrantsOrScholarshipsAmt
Other Expenditures	$19,908,843	OtherExpendituresAmt
Administrative Expenses	$1,041,826	AdministrativeExpensesAmt
End Year Balance	$1,808,057,400	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,487,170,000	BeginningYearBalanceAmt
Contributions	$37,831,716	ContributionsAmt
Investment Earnings Or Losses	$176,113,800	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$54,956,916	GrantsOrScholarshipsAmt
Other Expenditures	$19,043,464	OtherExpendituresAmt
Administrative Expenses	$987,036	AdministrativeExpensesAmt
End Year Balance	$1,626,128,100	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,418,870,700	BeginningYearBalanceAmt
Contributions	$25,707,497	ContributionsAmt
Investment Earnings Or Losses	$115,267,538	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$53,017,654	GrantsOrScholarshipsAmt
Other Expenditures	$19,195,303	OtherExpendituresAmt
Administrative Expenses	$462,778	AdministrativeExpensesAmt
End Year Balance	$1,487,170,000	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,575,414,600	BeginningYearBalanceAmt
Contributions	$54,615,146	ContributionsAmt
Investment Earnings Or Losses	-$146,304,804	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$48,642,704	GrantsOrScholarshipsAmt
Other Expenditures	$15,508,799	OtherExpendituresAmt
Administrative Expenses	$702,739	AdministrativeExpensesAmt
End Year Balance	$1,418,870,700	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,222,167,100	BeginningYearBalanceAmt
Contributions	$50,920,104	ContributionsAmt
Investment Earnings Or Losses	$362,381,842	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$45,969,935	GrantsOrScholarshipsAmt
Other Expenditures	$13,524,223	OtherExpendituresAmt
Administrative Expenses	$560,288	AdministrativeExpensesAmt
End Year Balance	$1,575,414,600	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.5306	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.173	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.2964	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,120,554	OtherCostOrOtherBasisAmt
Book Value	$4,120,554	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$372,619,432	OtherCostOrOtherBasisAmt
Depreciation	$163,644,048	DepreciationAmt
Book Value	$208,975,384	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,305,425	OtherCostOrOtherBasisAmt
Depreciation	$23,023,510	DepreciationAmt
Book Value	$10,281,915	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$223,377,853	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (5 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
Closely-held equity interests
Financial derivatives
Special Opportunities	$102,793,100	F
Real Estate	$2,405,500	F
Private Equity	$373,746,600	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$478,945,200	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (9 entries)

DescDesc	AmtAmt
Federal Income Taxes
Future Pymt Liability for Annuities	$10,747,100
Agency Funds	$449,186
Worker's Comp - Long Term Portion	$599,000
Interest Rate Swap	$1,117,000
457(B) Plan	$723,963
Asset Retirement Obligation - Long Term	$0
Deferred Financing Expenses	-$671,896
Operating Leases	$164,861

Field	Value	IRS element (for citing)
Total Liability	$13,129,214	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$299,515,893	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$106,120,335	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Recoveries Prior Year Grants	$0	RecoveriesPriorYearGrantsAmt
Other Revenue	-$12,300,369	OtherRevenueAmt
Revenue Not Reported	$93,819,966	RevenueNotReportedAmt
Revenue Subtotal	$205,695,927	RevenueSubtotalAmt
Investment Expenses Not Incld	$1,041,826	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$5,515,685	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$6,557,511	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$212,253,438	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$123,906,736	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$0	DonatedServicesUseFcltsAmt
Prior Year Adjustments	$0	PriorYearAdjustmentsAmt
Losses Reported	$0	LossesReportedAmt
Other Expenses Included	-$807,555	OtherExpensesIncludedAmt
Expenses Not Reported	-$807,555	ExpensesNotReportedAmt
Expenses Subtotal	$124,714,291	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$1,041,826	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$4,142,041	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$5,183,867	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$129,898,158	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part III, Line 4 Collections of art - description of collections	THE COLLEGE ART COLLECTION WAS ESTABLISHED IN 1935 AS A TEACHING COLLECTION WITH THE PURPOSE OF PROVIDING BEREA COLLEGE STUDENTS WITH THE BEST EXAMPLES OF ART AND ARTIFACTS FROM AROUND THE WORLD. CURRENTLY, THE ART COLLECTION IS MADE UP OF MORE THAN 12,000 PIECES OF ART AND ARTIFACTS OF CULTURAL SIGNIFICANCE. INCLUDED IN THE COLLECTION ARE PAINTINGS AND PRINTS BY EUROPEAN MASTERS, CONTEMPORARY POTTERY, APPALACHIAN TEXTILES, JAPANESE AND CHINESE PRINTS AND SCROLLS, COINS, MEDALS, AND JEWELRY; COSTUMES AND ACCESSORIES; DOLLS, TOYS, MUSICAL INSTRUMENTS; AND TOOLS AND WEAPONS. THE BEREA COLLEGE ART COLLECTION IS MADE ACCESSIBLE TO THE CAMPUS AND SURROUNDING COMMUNITIES WITH THE GOAL OF PROVIDING RICH OPPORTUNITIES TO EXPERIENCE THE VISUAL ARTS FOR ALL OF THE COMMUNITIES THAT BEREA COLLEGE SERVES. BEREA COLLEGE MAINTAINS AND MAKES AVAILABLE A COLLECTION OF ARTIFACTS TO SUPPORT TEACHING AND RESEARCH ON APPALACHIA. THE APPALACHIAN ARTIFACTS COLLECTION CONTAINS NEARLY 3,000 OBJECTS DOCUMENTING LIFE IN THE REGION. ARTIFACT COLLECTIONS INCLUDE: MOUNTAIN REGION LIFE CIRCA 1850-1940; REGIONAL CRAFT TRADITIONS, ESPECIALLY TEXTILES, POTTERY AND WOODWORKING; STEREOTYPES OF APPALACHIAN PEOPLE; AND BEREA COLLEGE HISTORY.
Schedule D, Part V, Line 4 Intended uses of endowment funds	BEREA COLLEGE'S ENDOWMENT SERVES FIRST AND FOREMOST AS A TUITION-REPLACEMENT FUND, SINCE IT HAS NOT CHARGED ANY STUDENT TUITION SINCE 1892. THEREFORE, BEREA PROVIDES FROM ITS ENDOWMENT, FEDERAL AND STATE GRANTS, AND BEREA'S DONORS, A TUITION PROMISE SCHOLARSHIP FOR EVERY ADMITTED STUDENT EACH YEAR, WORTH NEARLY $60,000, MEANING NO STUDENT PAYS TUITION. SIMILARLY, THE COLLEGE COVERS ALL COSTS BEYOND WHAT THE STUDENT AID INDEX SPECIFIES FOR ALL ADMITTED STUDENTS (E.G., HOUSING, MEALS, AND FEES, IN ADDITION TO TUITION) WITHOUT PACKAGING A LOAN. IN ADDITION TO ACADEMIC REQUIREMENTS FOR ADMISSION, THERE ARE ALSO FINANCIAL ELIGIBILITY REQUIREMENTS FOR ADMISSION, SINCE THE COLLEGE SEEKS TO SERVE ACADEMICALLY PROMISING STUDENTS WHO CANNOT AFFORD THE COST OF QUALITY HIGHER EDUCATION. MORE THAN 70 PERCENT OF THE ANNUAL ENDOWMENT SPENDABLE RETURN IS USED TO FUND THESE TUITION PROMISE SCHOLARSHIPS AND OTHER DIRECT FINANCIAL AID TO STUDENTS. 82 PERCENT OF ENTERING STUDENTS IN FALL 2025 PAID $0 TO ATTEND BEREA. THE USE OF THE SPENDABLE RETURN FROM DONOR-RESTRICTED ENDOWMENTS OR TRUE ENDOWMENT FUNDS ARE NORMALLY ESTABLISHED BY THE DONOR AND ACCEPTED BY THE COLLEGE IN AN ENDOWED FUND AGREEMENT. MOST OF BEREA'S TRUE ENDOWMENTS ARE RESTRICTED TO SUPPORT THE COST OF EDUCATION (KNOWN AS TUITION TO OTHER SCHOOLS), OR TO PROVIDE DIRECT FINANCIAL AID TO STUDENTS TO HELP PAY HOUSING AND MEALS. IN OTHER CASES, SOME ENDOWMENTS ARE MORE RESTRICTIVE. FOR EXAMPLE, THE ANNUAL SPENDABLE RETURN FROM ONE OF BEREA'S ENDOWED FUNDS SUPPORTS A PROGRAM ON CAMPUS THAT PROVIDES A LAPTOP COMPUTER TO EVERY STUDENT. ANOTHER ENDOWED FUND GOES BEYOND THE CAMPUS COMMUNITY ITSELF BY PROVIDING OUTREACH SUPPORT TO OTHER NON-PROFIT ORGANIZATIONS IN RURAL CENTRAL APPALACHIA. THIS ENDOWED FUND HELPS THE COLLEGE CARRY OUT ITS EIGHTH GREAT COMMITMENT TO ENGAGE APPALACHIAN COMMUNITIES, FAMILIES, AND STUDENTS IN PARTNERSHIP FOR MUTUAL LEARNING, GROWTH, AND SERVICE.
Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote	BEREA COLLEGE HAS A DETERMINATION FROM THE INTERNAL REVENUE SERVICE THAT IT IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. HOWEVER, THE COLLEGE IS SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS INCOME. NO PROVISION FOR INCOME TAX HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. GAAP REQUIRES THE COLLEGE TO EVALUATE TAX POSITIONS TAKEN BY THE COLLEGE AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE COLLEGE HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD BE SUSTAINED UPON EXAMINATION BY THE IRS. THE COLLEGE HAS ANALYZED THE TAX POSITIONS TAKEN BY THE COLLEGE AND HAS CONCLUDED THAT THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE COLLEGE IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE COLLEGE BELIEVES IT IS NO LONGER SUBJECT TO INCOME EXAMINATIONS FOR YEARS PRIOR TO 2022.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	Cost of goods sold - 342227 Rental expenses - 459919 Current year's adjustment on future annuity payments - 531151 New Markets Tax Credit debt forgiveness - -11995965 Lease payments to BCS&H Foundation - -1609701 Change in funds held by others - 230000 Interest rate swaps - -258000
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	Student aid grants - 4142041 Payments to annuitants - 1373644
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	Cost of goods sold - 342227 Lease payments to BCS&H Foundation - -1609701 Rental expenses - 459919
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements	Student aid grants - 4142041

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY	A LINK TO BEREA COLLEGE'S NONDISCRIMINATION POLICY CAN BE FOUND ON OUR HOMEPAGE, WWW.BEREA.EDU. ADDITIONALLY, THE POLICY IS ALSO LOCATED IN THE STUDENT CATALOG, EMPLOYEE MANUAL, AND FACULTY HANDBOOK.
Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT	BEREA COLLEGE RECEIVES FEDERAL STUDENT AID ON BEHALF OF ENROLLED STUDENTS. THE COLLEGE ALSO RECEIVES AN APPROPRIATION THROUGH ITS DESIGNATION AS A WORK COLLEGE.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (13 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
Central America and the Caribbean	Investments	$297,987,000
Central America and the Caribbean	Program Services	$70,500	Study Abroad
East Asia and the Pacific	Program Services	$144,000	Study Abroad
Europe (Including Iceland and Greenland)	Program Services	$356,700	Study Abroad
Middle East and North Africa	Program Services	$35,800	Study Abroad
North America (Canada & Mexico only)	Program Services	$3,700	Study Abroad
Russia and Neighboring States	Program Services	$600	Study Abroad
South America	Program Services	$24,300	Study Abroad
South Asia	Program Services	$1,100	Study Abroad
Sub-Saharan Africa	,Program Services	$22,600	Study Abroad
Central America and the Caribbean	Program Services	$78,000	Instruction
East Asia and the Pacific	Program Services	$82,000	Instruction
Europe (Including Iceland and Greenland)	Program Services	$143,500	Instruction

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continuation Total Office	0	ContinuationTotalOfficeCnt
Continuation Total Employee	0	ContinuationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$298,949,800	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$298,949,800	TotalSpentAmt

Foreign Individuals Grants ForeignIndividualsGrantsGrp (3 entries)

Type Of AssistanceTypeOfAssistanceTxt	RegionRegionTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt	Manner Of Cash DisbursementMannerOfCashDisbursementTxt
International travel assistance to incoming first year students.	Middle East and North Africa	3	$1,500	Cash Payment
International travel assistance to incoming first year students.	South Asia	3	$3,000	Cash Payment
International travel assistance to incoming first year students.	Sub-Saharan Africa	2	$3,400	Cash Payment

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (true)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (true)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (true)	ForeignPartnershipInd
Boycott Countries	false	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds	The College occasionally provides assistance to international students traveling to the US to attend Berea College. Funds used to provide travel assistance are paid from the spendable return of an endowed fund, received by a donor. The account is monitored by the Center for International Education and all funds not used in one fiscal year are then carried over to the next fiscal year. Once a student has expressed a need for travel assistance, the Center for International Education will review the student's initial application to validate need. A student can be awarded the full cost of the travel or only receive a portion. The Center for International Education will make the travel arrangements on behalf of the student. A student can only receive travel assistance once. By donor request, the student is not made aware of the help received until he/she graduates. The student's name and country are also sent to the Advancement Office, who will also notify the donor of funds used. The student's name, country, and year that funding was received, is also kept on record at the Center for International Education.
Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements	CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; MIDDLE EAST AND NORTH AFRICA-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; RUSSIA AND NEIGHBORING STATES-Accrual; SOUTH AMERICA-Accrual; SOUTH ASIA-Accrual; SUB-SAHARAN AFRICA-Accrual
Schedule F, Part III Method used to account for expenditures on org's financial statements	MIDDLE EAST AND NORTH AFRICA -Accrual SOUTH ASIA -Accrual SUB-SAHARAN AFRICA -Accrual

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	Yes (X)	MailSolicitationsInd
Email Solicitations	Yes (X)	EmailSolicitationsInd
Phone Solicitations	Yes (X)	PhoneSolicitationsInd
In Person Solicitations	Yes (X)	InPersonSolicitationsInd
Solicitation Of Non Govt Grants	Yes (X)	SolicitationOfNonGovtGrantsInd
Solicitation Of Govt Grants	Yes (X)	SolicitationOfGovtGrantsInd
Agrmt Prof Fundraising Acty	Yes (true)	AgrmtProfFundraisingActyInd

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	Address Line2USAddress/AddressLine2Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt	Address Line1ForeignAddress/AddressLine1Txt	CityForeignAddress/CityNm	CountryForeignAddress/CountryCd	Foreign PostalForeignAddress/ForeignPostalCd
CX MarketingMoore
Moore a series LLC 4200 Parliament	Place Suite 300	Lanham	MD	20706	CX Marketing/Moore, a full-service direct response fundraising agency, provides a variety of services to Berea College including analysis of acquired and existing donor data, strategy for in-house and donor acquisition pieces, management of donor acquisition direct mail and digital efforts, and consultation for in-house digital marketing.	false	$219,471	$692,073	-$472,602
Engaging Networks Limited
					A service company that provides donor management, digital marketing, online fundraising, online advocacy, and peer-to-peer fundraising tools.	false	$738,202	$30,637	$707,565	LABS House 15-19 Bloomsbury Way	London	UK	WC1A2TH

Field	Value	IRS element (for citing)
Total Gross Receipts	$957,673	TotalGrossReceiptsAmt
Total Retained By Contractors	$722,710	TotalRetainedByContractorsAmt
Total Net To Organization	$234,963	TotalNetToOrganizationAmt
Licensed States	CA	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	CT	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	GA	LicensedStatesCd
Licensed States	AL	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	AK	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	MO	LicensedStatesCd
Licensed States	NV	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NM	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	NC	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	TN	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WV	LicensedStatesCd
Licensed States	WI	LicensedStatesCd

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (47 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
American Cancer Society
100 Ireland Way Ste 300	Birmingham	AL	35205	640329009	501(C)(3)	$13,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian Artisan Center of Kentucky
PO Box 833	Hindman	KY	41822	611369294	501(C)(3)	$15,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian Citizens Law Center
317 Main St	Whitesburg	KY	41858	611401589	501(C)(3)	$7,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian Mountain
926 W Oakland Ave Ste 222	Johnson City	TN	37604	262102040	501(C)(3)	$6,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian NE-TN Resource
3211 N Roan St	Johnson City	TN	37601	621590577	501(C)(3)	$31,997	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalshop Inc
PO Box 1325	Whitesburg	KY	41858	610890210	501(C)(3)	$8,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Bethany House Abuse Center
PO Box 864	Somerset	KY	42502	611276558	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Bluegrass Domestic Violence
PO Box 55190	Lexington	KY	40741	201965942	501(C)(3)	$12,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Children's Center of the Cumberlands
PO Box 4314	Oneida	TN	37841	621873070	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Community Shares
1209 Euclid Ave NW Suite 201	Knoxville	TN	37921	621233685	501(C)(3)	$20,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
County of Wise
PO Box 570	Wise	VA	24293	546001688	501(C)(3)	$6,729	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Cumberland Valley Domestic Violence Services Inc
3100 Hwy 30 Bypass	London	KY	40741	472379743	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Foundation for Appalachian KY
420 Main St	Hazard	KY	41701	611329396	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Frontier Nursing University
195 School St	Hyden	KY	41749	611124267	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Girl Scouts of Kentucky's Wilderness Road
2277 Executive Dr	Lexington	KY	40505	610608104	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Harlan County Boys and Girls
1 Positive Place	Harlan	KY	40831	311793599	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Henderson Settlement Inc
PO Box 205 Hwy 190	Frakes	KY	40940	610674965	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
High Rocks Educational Corp
HC 64 Box 438	Hillsboro	WV	24946	550743755	501(C)(3)	$40,822	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Hindman Settlement School
PO Box 844	Hindman	KY	41822	610447248	501(C)(3)	$65,081	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Hospice Care Plus
208 Kidd Dr	Berea	KY	40403	311038258	501(C)(3)	$15,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Hospice of the Bluegrass
57 Dennis Sandlin Md Cove	Hazard	KY	41701	610978097	501(C)(3)	$22,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Housing Development Alliance
PO Box 7284	Hazard	KY	41702	611253346	501(C)(3)	$15,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Kentucky Diabetes Camp
1640 Lyndon Farm Court	Louisville	KY	40223	273619275	501(C)(3)	$8,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Kentucky River Child Advocacy Center
465 Cedar St	Hazard	KY	41701	611367930	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Lend-A-Hand Center Inc
3234 KY 718	Walker	KY	40997	610675390	501(C)(3)	$8,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Lincoln County Family Resource
PO Box 510	West Hamlin	WV	25571	550768768	501(C)(3)	$28,961	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Magoffin County Cooperative Extension Service
PO Box 349	Salyersville	KY	41465	611052799	Ky State Govt Entity	$14,447	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
New Opportunity School for Women
204 Chestnut St	Berea	KY	40403	611323868	501(C)(3)	$30,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Owsley County Board of Education
14 Old KY 11	Booneville	KY	40906	616001246	Ky State Govt Entity	$28,897	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Pine Mountain Settlement School
36 Hwy 510	Bledsoe	KY	40810	610444789	501(C)(3)	$40,250	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Red Bird Mission
70 Queendale Ctr	Beverly	KY	40913	610674373	501(C)(3)	$32,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Red Bird Mountain Medical Center
53 Queendale Center	Beverly	KY	40913	610945454	501(C)(3)	$26,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Resident Council of Williamsburg
600 Brush Arbor Church Rd	Williamsburg	KY	40769	832794826	501(C)(3)	$14,998	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Rise Healthy for Life
2700 S Roan St Suite 300-B	Johnson City	TN	37601	843823114	501(C)(3)	$8,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Roman Catholic Diocese of Lexington
203 South Central Ave	Lexington	KY	42501	611132894	501(C)(3)	$11,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Scott Christian Care Center
PO Box 5373	Oneida	TN	37841	453574908	501(C)(3)	$42,169	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
St Vincent Mission Inc
PO Box 232	David	KY	41616	610961940	501(C)(3)	$21,296	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Step by Step Inc
1701 Fifth Ave	Charleston	WV	25312	550746556	501(C)(3)	$49,594	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Teach for America
470 Main St	Hazard	KY	41701	133541913	501(C)(3)	$7,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
The Childrens Home Society of West Virginia Inc
1422 Kanawha Blvd E	Charleston	WV	25301	550360199	501(C)(3)	$8,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Thompson Scholars Foundation
PO Box 347	Manchester	KY	40962	852498879	501(C)(3)	$20,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Turning Point Domestic Violence Services Inc
PO Box 1297	Prestonsburg	KY	41653	472369354	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
University of Kentucky
2195 Harrodsburg Rd Ste 125	Lexington	KY	40506	616001218	Ky State Govt Entity	$11,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Virginia Tech Foundation Inc
463 Homestead Ln	Critz	VA	24082	540721690	501(C)(3)	$29,033	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
West Virginia Health Right Inc
1520 Washington St E	Charleston	WV	25311	311066881	501(C)(3)	$14,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
West Virginia Mine Wars Museum
401 Mate St	Matewan	WV	25678	464504369	501(C)(3)	$7,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Woodland Community Land Trust
469 Roses Creek Rd	Clairfield	TN	37715	621141194	501(C)(3)	$13,715	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION

Field	Value	IRS element (for citing)
Total501c3 Org	47	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (2 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
Scholarships/Student Aid Grants- The amount of full tuition scholarships for the fiscal year was $81,550,120.	1513	$4,134,141
Brushy Fork annual institute scholarhips - awarded to participants to attend annual institute, a leadership and community development training event, hosted by Brushy Fork	33	$12,100

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds	FormAndLineReferenceDesc
Explanation	FEDERAL, STATE, INSTITUTIONAL AND OTHER GRANTS ARE AWARDED TO STUDENTS BASED ON FINANCIAL INFORMATION GAINED FROM THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) THAT IS COMPLETED EACH YEAR. A THIRD-PARTY SOFTWARE VENDOR PROVIDES THE FEDERAL REGULATIONS BY WHICH GRANTS ARE GIVEN. THE FAFSA INFORMATION COMES FROM ELECTRONIC FILES WHICH ARE PASSWORD PROTECTED.ALL STUDENT APPLICATIONS FOR GRANTS ARE STORED ELECTRONICALLY AND ARE PASSWORD PROTECTED. DISBURSEMENTS ARE REVIEWED DAILY TO INSURE ACCURACY.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Personal Services	Yes (X)	PersonalServicesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (17 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROELOFS LYLE D
FORMER OFFICER (AS PRESIDENT OF BEREA COLLEGE)	$271,037	$0	$0	$0	$9,589	$0	$22,059	$0	$10,510	$0	$313,195	$0	$0	$0
NIXON CHERYL L
PRESIDENT	$406,466	$0	$0	$0	$24,490	$0	$27,600	$0	$58,210	$0	$516,766	$0	$0	$0
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	$282,979	$0	$0	$0	$4,010	$0	$23,051	$0	$19,551	$0	$329,591	$0	$0	$0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	$216,360	$0	$0	$0	$3,827	$0	$18,103	$0	$24,295	$0	$262,585	$0	$0	$0
BERRY CHAD
VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY	$286,024	$0	$0	$0	$2,180	$0	$23,142	$0	$12,199	$0	$323,545	$0	$0	$0
LOGSDON PHILLIP
CHIEF INFORMATION OFFICER	$144,331	$0	$0	$0	$629	$0	$12,393	$0	$31,288	$0	$188,641	$0	$0	$0
MACK DWAYNE
VP FOR DIVERSITY EQUITY INCLUSION	$132,680	$0	$0	$0	$1,026	$0	$11,192	$0	$27,815	$0	$172,713	$0	$0	$0
ROBINSON COLLIS
DEAN OF LABOR	$132,309	$0	$0	$0	$358	$0	$11,452	$0	$22,829	$0	$166,948	$0	$0	$0
SADERHOLM MATT
DEAN OF FACULTY	$183,935	$0	$0	$0	$1,177	$0	$15,561	$0	$31,390	$0	$232,063	$0	$0	$0
SINGLETON DERRICK
VP FOR OPERATIONS & SUSTAINABILITY	$203,679	$0	$0	$0	$2,190	$0	$17,009	$0	$29,679	$0	$252,557	$0	$0	$0
STEELE SCOTT
PROVOST	$205,827	$0	$0	$0	$1,490	$0	$16,999	$0	$18,715	$0	$243,031	$0	$0	$0
THOMPSON TERI
CHIEF STRATEGY OFFICER	$170,827	$0	$0	$0	$871	$0	$13,859	$0	$9,332	$0	$194,889	$0	$0	$0
KENNISON MONICA
CHAIR OF NURSING	$186,349	$0	$0	$0	$3,278	$0	$14,111	$0	$21,862	$0	$225,600	$0	$0	$0
LAWSON STEVE
ASSOC VP FOR HUMAN RESOURCES	$145,277	$0	$0	$0	$1,093	$0	$11,869	$0	$9,924	$0	$168,163	$0	$0	$0
PEARCE JAN
CHAIR OF COMPUTER SCIENCE	$140,908	$0	$0	$0	$1,629	$0	$9,900	$0	$20,438	$0	$172,875	$0	$0	$0
SOWERS NANCY
CHAIR OF ECONOMICS & BUSINESS	$132,493	$0	$0	$0	$1,129	$0	$8,904	$0	$23,732	$0	$166,258	$0	$0	$0
TERESA DAVIS
SENIOR AVP FOR PHILANTHROPY	$156,983	$0	$0	$0	$1,725	$0	$12,920	$0	$16,479	$0	$188,107	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule J, Part I, Line 1a Travel for companions	THE EMPLOYMENT AGREEMENT FOR THE VICE PRESIDENT FOR FINANCE ALLOWS FOR THE REIMBURSEMENT OF TRAVEL EXPENSES FOR AN INDIVIDUAL ACCOMPANYING THE VICE PRESIDENT DURING TRAVEL TO PROVIDE ASSISTANCE NEEDED DUE TO PHYSICAL DISABILITIES. CURRENTLY, THE PRIMARY PERSON PROVIDING THIS ASSISTANCE IS THE SPOUSE OF THE VICE PRESIDENT; HOWEVER THIS ASSISTANCE IS NOT LIMITED TO A PARTICULAR INDIVIDUAL. SPOUSAL TRAVEL IS NOT TREATED AS A TAXABLE BENEFIT.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use	THE PRESIDENT OF BEREA COLLEGE IS REQUIRED TO LIVE IN CAMPUS PROVIDED HOUSING TO ALLOW THE PRESIDENT TO BE AVAILABLE FOR ALL COLLEGE AND CAMPUS NEEDS, AND IN ORDER TO HOST OFFICIAL MEETINGS AND EVENTS. PURSUANT TO IRC119, THE PRESIDENT'S HOUSING HAS NOT BEEN TREATED AS TAXABLE INCOME.
Schedule J, Part I, Line 1a Personal services	BEREA COLLEGE IS RESPONSIBLE FOR FURNISHING AND MAINTAINING THE HOUSE FOR THE PRESIDENT. THE PRESIDENT RECEIVES HOUSEKEEPING AND CHEF SERVICES WHEN PREPARING FOR OFFICIAL MEETINGS AND EVENTS.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
City of Berea Kentucky (Schedule 1)
A	616001787	083536BE1	2003-12-11	$10,240,000	VARIOUS CAPITAL PROJECTS & REFUND BONDS ISSUED 3/16/1994	false	false	false
County of Estill Kentucky (Schedule 1)
B	616000826	29755CAV1	2023-04-10	$8,945,000	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Refunding Tax Exempt BondsRefundingTaxExemptBondsInd	Refunding Taxable BondsRefundingTaxableBondsInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$7,885,000	$0	$10,253,342	$0	$0	$0	$0	$0	$0	$5,017,092	$5,236,250	$0	2004	Yes (true)	false	Yes (true)	Yes (true)
B	$1,505,000	$0	$8,978,676	$0	$0	$0	$97,143	$0	$0	$0	$8,881,533	$0	2013	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Engage Bond Counsel ResearchEngageBondCounselResearchInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Private Bus Concerning UBIPrivateBusConcerningUBIPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropPct	Remedial Action TakenRemedialActionTakenInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	false	false	false	false	0.0	0.0	0.0	false	false	0	false	Yes (true)
B	false	false	false	false	false	false	0.0	0.0	0.0	false	false	0	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Term Of GICTermOfGICPct	Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
BANK OF NEW YORK MELLON
A	false	false	false	Yes (true)	Yes (true)	Yes (true)	26.0	false	false	false	0	false	false	Yes (true)
(no name)
B	false	false	Yes (true)	false	false	false	0	false	false	false	0	false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule K, Part II, Line 3 Proceeds include the following investment earnings amounts	Schedule 1: Column A: $13,342
Schedule K, Part IV, Line 2b CITY OF BEREA, KENTUCKY	Schedule 1, Column A: There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2b COUNTY OF ESTILL, KENTUCKY	Schedule 1, Column B: There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: City of Berea, Kentucky (Schedule 1) The calculation for computing no rebate due was performed on 10/29/2008

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (7 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
Lisa Berry
VICE PRESIDENT FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY'S SPOUSE	$113,175	SALARY: LISA BERRY IS THE SPOUSE OF VICE PRESIDENT FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY CHAD BERRY AND IS EMPLOYED BY BEREA COLLEGE AS A SENIOR PHILANTHROPY OFFICER. COMPENSATION AND BENEFITS ARE DETERMINED BY THE CHIEF STRATEGY OFFICER.	false
Rhonda Johns
Sister of Board of Trustee Member	$97,057	SALARY: Rhonda Johns is employed by Berea College as the Manager of Data and Analytics in Advancement Services; she is the sister of Board of Trustee member, Glenn Jennings. Compensation and benefits are determined by the vice president for Alumni, Communications, and Philanthropy.	false
Aaron Beale
CHIEF STRATEGY OFFICER'S SPOUSE	$131,845	SALARY: AARON BEALE IS THE SPOUSE OF CHIEF STRATEGY OFFICER TERI THOMPSON AND IS EMPLOYED BY BEREA COLLEGE AS THE ASSOCIATE VP OF CRAFTS EDUCATION OUTREACH. COMPENSATION AND BENEFITS ARE DETERMINED BY THE VICE PRESIDENT FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY.	false
Jon Saderholm
DEAN OF FACULTY'S BROTHER	$140,013	SALARY: JON SADERHOLM IS THE BROTHER OF THE DEAN OF FACULTY MATT SADERHOLM AND IS EMPLOYED BY BEREA COLLEGE AS ASSOCIATE PROFESSOR OF EDUCATION STUDIES. COMPENSATION AND BENEFITS ARE DETERMINED BY THE VICE PRESIDENT FOR ACADEMIC AFFAIRS/PROVOST.	false
FELICIA MACK
VICE PRESIDENT FOR DIVERSITY, EQUITY, AND INCLUSION'S SPOUSE	$56,930	SALARY: FELICIA MACK IS THE SPOUSE OF VICE PRESIDENT FOR DIVERSITY, EQUITY, AND INCLUSION DWYANE MACK AND IS EMPLOYED BY BEREA COLLEGE AS AN ASSOCIATE PROFESSOR OF GENERAL STUDIES. COMPENSATION AND BENEFITS ARE DETERMINED BY THE DEAN OF THE FACULTY.	false
LORI MYERS-STEELE
VICE PRESIDENT FOR ACADEMIC AFFAIRS/PROVOST'S SPOUSE	$54,956	SALARY: LORI MYERS-STEELE IS THE SPOUSE OF VICE PRESIDENT FOR ACADEMIC AFFAIRS/PROVOST SCOTT STEELE AND IS EMPLOYED BY BEREA COLLEGE AS A COLLECTIONS ARCHIVIST AT HUTCHINS LIBRARY. COMPENSATION AND BENEFITS ARE DETERMINED BY THE ASSOCIATE PROVOST.	false
Shaniqua Robinson
DEAN OF LABOR'S SPOUSE	$105,520	SALARY: Shaniqua Robinson IS THE SPOUSE OF DEAN OF LABOR COLLIS ROBINSON AND IS EMPLOYED BY BEREA COLLEGE AS A FIELD PLACEMENT COORDINATOR. COMPENSATION AND BENEFITS ARE DETERMINED BY THE CHIEF STRATEGY OFFICER.	false

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Contribution	5	ContributionCnt
Noncash Contributions Rpt F990	$20,004	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - Donor Value	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$20,099	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Contribution	34	ContributionCnt
Noncash Contributions Rpt F990	$821,601	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Real Estate Residential RealEstateResidentialGrp

Field	Value	IRS element (for citing)
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$350,000	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - Donor Value	MethodOfDeterminingRevenuesTxt

Historical Artifacts HistoricalArtifactsGrp

Field	Value	IRS element (for citing)
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$200	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - Donor Value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (6 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Art Supplies	4	$5,501	Other - Donor Value
Yes (X)	Classroom materials	3	$117	Other - Donor Value
Yes (X)	Laser engraver	1	$4,500	Other - Donor Value
Yes (X)	Looms	2	$7,999	Other - Donor Value
Yes (X)	Musical Instruments	2	$1,251	Other - Donor Value
Yes (X)	Raleigh Bicycle	1	$300	Other - Donor Value

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Books and publications - Reporting the number of contributions received. Other - Art Supplies Reporting the number of contributions received. Other - Classroom materials Reporting the number of contributions received. Historical artifacts - Reporting the number of contributions received. Other - Laser engraver Reporting the number of contributions received. Other - Looms Reporting the number of contributions received. Other - Musical Instruments Reporting the number of contributions received. Other - Raleigh Bicycle Reporting the number of contributions received. Real estate - Residential - Reporting the number of contributions received. Art - Works of art - Reporting the number of contributions received. Securities - Publicly traded - Reporting the number of contributions received.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (14 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 12,599,014 including grants of $)(Revenue $ 1,343,198) Academic Support - INCLUDES EXPENDITURES FOR THE ACADEMIC VICE PRESIDENT AND DEAN OF FACULTY'S OFFICE, LIBRARY, MEDIA SERVICES, STUDENT LAPTOP COMPUTER PROGRAM, AND OTHER RELATED ACTIVITIES THAT SUPPORT THE INSTRUCTIONAL MISSION OF THE COLLEGE.
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 6,758,837 including grants of $ 924,539)(Revenue $ 850,477) Public Service - Aligned with its mission, Berea College has a commitment to engage with Appalachian communities through a variety of in-reach and outreach programs. 1) Private, state, and federal funding supports Grow Appalachia's mission to address food insecurity in central Appalachia. 2) Brushy Fork Leadership Institute supports emerging leaders in rural communities funded through Berea College, contract revenue, and private funding. 3) The Appalachian Fund sub-grants monies from Berea College's Appalachian Fund endowment each year to improve the health, education, and general welfare of people living in Appalachia.
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 5,597,443 including grants of $)(Revenue $ 4,998,139) Student Industries - STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.
Form 990, Part III, Line 4a-4c Description of program services	(Expenses $ 4,142,041 including grants of $ 4,142,041)(Revenue $ 3,500,000) Student Aid - EXPENDITURES FOR SCHOLARSHIPS, GRANTS AND AWARDS TO STUDENTS. EXPENSES REPORTED INCLUDE PRIMARILY DIRECT STUDENT AID TO ASSIST WITH ROOM AND BOARD, BOOKS AND SUPPLIES. IN ADDITION, ALL DEGREE-SEEKING BEREA COLLEGE STUDENTS RECEIVE A FULL-TUITION SCHOLARSHIP, ALSO KNOWN AS A COST OF EDUCATION SCHOLARSHIP, THAT IS FUNDED PRIMARILY FROM THE SPENDABLE RETURN FROM THE ENDOWMENT. THE AMOUNT OF FULL-TUITION SCHOLARSHIPS FOR THE FISCAL YEAR WAS $81,550,120. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.
Form 990, Part VI, Line 4 Significant changes to organizational documents	Text regarding the "mission" responsibility for the Trustees was updated, and similar text was added for the Officers of the College to parallel the Trustees. Revision to Board governance now provides for two vice chairs. The title of Provost was changed to Provost and Vice President for Academic Affairs, with revised authority and duties. The Dean of the Faculty position was removed as an officer of the College to conform to the new academic administrative structure. The Investment Committee's oversight responsibility was formally tied to the Investment Policy Statement. The Audit Committee was renamed to the Audit and Risk Committee and now includes oversight of non-financial risks.
Form 990, Part VI, Line 11b Review of form 990 by governing body	FORM 990 IS REVIEWED BY A SUBCOMMITTEE APPOINTED BY THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. THE REVIEW OCCURS IN JANUARY AND FEBRUARY OF EACH YEAR AND INCLUDES AT LEAST ONE CONFERENCE CALL FOR DISCUSSION. FORM 990 IS DISTRIBUTED TO THE FULL BOARD OF TRUSTEES PRIOR TO THE FILING DATE OF THE FORM 990.
Form 990, Part VI, Line 12c Conflict of interest policy	BEREA COLLEGE (THE COLLEGE) MAINTAINS A CONFLICT OF INTEREST POLICY APPLICABLE TO TRUSTEES AND INSTITUTIONAL OFFICERS. ALL TRUSTEES AND INSTITUTIONAL OFFICERS RECEIVE COPIES OF THE POLICY AND A DISCLOSURE STATEMENT ON AN ANNUAL BASIS. THE DISCLOSURE STATEMENT MUST BE COMPLETED BY ALL TRUSTEES AND OFFICERS REGARDLESS OF THE PRESENCE OF A CONFLICT. IN ADDITION TO THE ANNUAL DISCLOSURE, THE POLICY REQUIRES THE DISCLOSURE STATEMENT TO BE UPDATED WHENEVER THE TRUSTEE OR OFFICER BECOMES AWARE OF A NEW OR ANTICIPATED CONFLICT OF INTEREST TRANSACTION THAT HAS NOT BEEN PREVIOUSLY REPORTED. DISCLOSURE STATEMENTS ARE FORWARDED BY THE VICE PRESIDENT FOR FINANCE TO THE PRESIDENT OF THE COLLEGE AND THE CHAIR OF THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES. ANY CONFLICT OF INTEREST TRANSACTION OR OTHER MATTER REPORTED BY A TRUSTEE OR OFFICER IS THEN ADDRESSED IN ACCORDANCE WITH THE POLICY. ANY TRUSTEE OR OFFICER WHO HAS ENGAGED IN OR ANTICIPATES A RELATIONSHIP OR TRANSACTION CONSTITUTING A CONFLICT OF INTEREST TRANSACTION SHALL REFRAIN FROM PARTICIPATING IN CONSIDERATION OF ANY RELATIONSHIP OR PROPOSED TRANSACTION INVOLVING SUCH CONFLICT OF INTEREST TRANSACTION UNTIL THE AUDIT COMMITTEE OR BOARD OF TRUSTEES APPROVES SUCH PARTICIPATION IN WRITING. A TRUSTEE INVOLVED WITH SUCH A CONFLICT OF INTEREST TRANSACTION SHALL NOT VOTE NOR BE PRESENT AT THE TIME OF ANY VOTE BY THE BOARD OF TRUSTEES OR ANY COMMITTEE THEREOF CONCERNING THE RELATIONSHIP OR TRANSACTION. AN OFFICER INVOLVED WITH SUCH A CONFLICT OF INTEREST TRANSACTION SHALL NOT EXERCISE CONTRACT OR SUPERVISORY AUTHORITY CONCERNING THE PARTICULAR RELATIONSHIP OR TRANSACTION. A SEPARATE CONFLICT OF INTEREST POLICY IS APPLICABLE TO ALL EMPLOYEES OF THE COLLEGE. THE POLICY IS DISTRIBUTED TO NEW EMPLOYEES UPON HIRE AND TO ALL EMPLOYEES ANNUALLY VIA E-MAIL. ANY EMPLOYEE WHO HAS OR WHOSE RELATIVE HAS A SUBSTANTIAL INTEREST IN A CONTRACT, SALE, PURCHASE OR OTHER TRANSACTION BY OR WITH THE COLLEGE MUST MAKE KNOWN THAT INTEREST ON THE APPROPRIATE DISCLOSURE FORM PROVIDED BY THE COLLEGE. ALL COMPLETED DISCLOSURE FORMS ARE REVIEWED BY THE ADMINISTRATIVE COMMITTEE OF THE COLLEGE FOR DETERMINATION OF A CONFLICT OF INTEREST. ALL INSTANCES REPORTED ARE FORWARDED TO THE AUDIT COMMITTEE OF THE BOARD OF TRUSTEES FOR REVIEW.
Form 990, Part VI, Line 15a Process to establish compensation of top management official	PRESIDENT'S COMPENSATION ANALYSIS AND DETERMINATION: IN THE SPRING OF EACH YEAR, A COMPARATIVE ANALYSIS IS PREPARED CONSISTING OF PRESIDENTIAL AND OFFICER SALARIES AND BENEFITS AT THE COLLEGE'S FRAME OF REFERENCE BENCHMARK INSTITUTIONS COMPRISED OF 26 INDEPENDENT COLLEGES AND UNIVERSITIES WHICH HAVE OPERATIONAL, PROGRAMMATIC AND BUDGETARY SIMILARITIES TO BEREA COLLEGE. THIS INFORMATION IS COMPILED FROM DATA COLLECTED THROUGH THE ADMINISTRATIVE COMPENSATION SURVEY CONDUCTED ANNUALLY BY THE COLLEGE AND UNIVERSITY PERSONNEL ASSOCIATION (CUPA). EVERY FOUR YEARS, A SEPARATE SURVEY IS SENT TO THE FRAME OF REFERENCE INSTITUTIONS TO GATHER ADDITIONAL INFORMATION. AN ANALYSIS IS ALSO PREPARED THAT COMPARES THE SALARIES OF THE COLLEGE'S PRESIDENT AND OTHER OFFICERS TO THOSE OF A LARGER GROUP (APPROXIMATELY 95 INSTITUTIONS) OF INDEPENDENT, BACCALAUREATE, GENERAL AND LIBERAL ARTS COLLEGES AND UNIVERSITIES. CONCURRENTLY, THE CHAIR OF THE BOARD UNDERTAKES AN ANNUAL ASSESSMENT OF THE PRESIDENT'S PERFORMANCE. EVERY THREE TO FOUR YEARS, THE CHAIR CONDUCTS A COMPREHENSIVE EVALUATION OF THE PRESIDENT. THE BENCHMARK SALARY DATA IS TRANSMITTED TO THE CHAIR AND THE VICE CHAIR OF THE BOARD OF TRUSTEES. THE PRESIDENT PREPARES A SELF-ASSESSMENT THAT IS DISCUSSED WITH THE CHAIR AND SHARED WITH ALL MEMBERS OF THE BOARD OF TRUSTEES. THE CHAIR THEN DEVELOPS A RECOMMENDATION CONCERNING THE PRESIDENT'S SALARY AND BENEFITS IN THE CONTEXT OF THE COLLEGE'S ENTIRE BUDGET PROCESS USING THE ABOVE INFORMATION ALONG WITH HISTORICAL SALARY AND BENEFIT DATA FOR THE PRESIDENT AND ANY OTHER EXTERNAL RESOURCES THAT ARE AVAILABLE. THE CHAIR NEXT REPORTS TO THE EXECUTIVE COMMITTEE (FUNCTIONING AS THE COMPENSATION COMMITTEE) OF THE BOARD OF TRUSTEES ON THE PRESIDENT'S PERFORMANCE ASSESSMENT AND PRESENTS ALL OF THE BENCHMARK AND HISTORICAL SALARY INFORMATION, TOGETHER WITH THE CHAIR'S RECOMMENDATION ON THE SETTING OF THE PRESIDENT'S COMPENSATION FOR THE COMING YEAR. THE EXECUTIVE COMMITTEE THEN REVIEWS ALL OF THE FOREGOING INFORMATION TOGETHER WITH THE CHAIR'S REPORT AND PREPARES ITS OWN RECOMMENDATION. AT ITS APRIL MEETING, IN EXECUTIVE SESSION, THE BOARD CONSIDERS THE CHAIR'S REPORT CONCERNING ALL OF THIS INFORMATION AND THE RECOMMENDATION OF THE EXECUTIVE COMMITTEE. FOLLOWING DISCUSSION, THE BOARD ADOPTS A RESOLUTION SETTING THE PRESIDENT'S NEW COMPENSATION LEVELS FOR THE NEXT FISCAL YEAR, BEGINNING ON JULY 1ST.
Form 990, Part VI, Line 15b Process to establish compensation of other employees	COMPENSATION ANALYSIS AND DETERMINATION FOR THE SUBORDINATE OFFICERS OF THE COLLEGE: FOLLOWING THE SAME TIMELINE AND UTILIZING THE SAME COMPARATIVE DATA OUTLINED ABOVE, THE PRESIDENT PREPARES COMPENSATION RECOMMENDATIONS FOR THE COLLEGE'S SUBORDINATE OFFICERS IN THE CONTEXT OF EACH OFFICER'S HISTORICAL SALARY AND BENEFIT INFORMATION AND THE PRESIDENT'S ASSESSMENT OF EACH OFFICER'S PERFORMANCE DURING THE PRECEDING YEAR. THE PRESIDENT THEN MEETS WITH THE CHAIR AND VICE CHAIR OF THE BOARD TO PRESENT THE COMPENSATION RECOMMENDATIONS FOR EACH OFFICER. THE PRESIDENT'S ASSESSMENT OF EACH OFFICER'S PERFORMANCE AS WELL AS THE COMPARATIVE AND HISTORICAL SALARY AND BENEFIT INFORMATION IS SHARED WITH THE CHAIR AND VICE CHAIR FOR REVIEW AND POSSIBLE ADJUSTMENT IN THE CONTEXT OF THE COLLEGE'S ENTIRE BUDGET PROCESS. AT EACH APRIL MEETING OF THE EXECUTIVE COMMITTEE, THE PRESIDENT PRESENTS COMPENSATION RECOMMENDATIONS FOR EACH OFFICER ALONG WITH A SUMMARY OF THE COMPARATIVE AND HISTORICAL INFORMATION OUTLINED ABOVE TOGETHER WITH BRIEF COMMENTS ON EACH OFFICER'S PERFORMANCE. THE EXECUTIVE COMMITTEE DISCUSSES THESE RECOMMENDATIONS AND, BY RESOLUTION, APPROVES OR MODIFIES THE PRESIDENT'S RECOMMENDATIONS. THESE RECOMMENDATIONS, AS APPROVED BY THE EXECUTIVE COMMITTEE, ARE THEN PRESENTED TO THE FULL BOARD AT ITS APRIL MEETING FOR FINAL REVIEW AND ACTION.
Form 990, Part VI, Line 19 Required documents available to the public	THE COLLEGE'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE COLLEGE'S CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE VIA THE WEBSITE.
Form 990, Part VIII, Line 2f Other Program Service Revenue	- Total Revenue: 2748776, Related or Exempt Function Revenue: 2484747, Unrelated Business Revenue: 264029, Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue	- Total Revenue: 115024, Related or Exempt Function Revenue: 115024, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part IX, Line 11g Other Expenses	- Total Expense: 18112230, Program Service Expense: 12371048, Management and General Expenses: 5144043, Fundraising Expenses: 597139;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	Change in Annuity Payment Liability of Annuity Contracts - 531151; Change in Funds Held in Trust by Others - 230000; Annuity Payments - -1373644; NMTC Debt Forgiveness - -11995965; Interest Rate Swaps - -258000; Total - -12866458;

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd	Public Charity StatusPublicCharityStatusTxt	Address Line2USAddress/AddressLine2Txt
BEREA INTERCHANGE DEVELOPMENT CORP
STE 220 LINCOLN HALL	BEREA	KY	40404	611124566	HOLDS LAND	KY	501(c)(2)	BEREA COLLEGE	Yes (true)
BEREA COLLEGE SCIENCE AND HEALTH FOUNDATION INC
LINCOLN HALL 220	BEREA	KY	40404	822539390	REAL ESTATE HOLDING	KY	501(c)(3)	Berea College	Yes (true)	Type II
BEREA COLLEGE LEVERAGE LENDER INC
101 CHESTNUT STREET	BEREA	KY	40404	853642997	FACILITATE NMTC TRANSACTION	KY	501(c)(3)	BEREA COLLEGE	Yes (true)	Type II
TIRBRACKEN GREEN FOUNDATION INC
471 W MAIN ST	LOUISVILLE	KY	40202	814793771	SUPPORTING ORGANIZATION	KY	501(c)(3)	NA	false	Type I	STE 500

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (18 entries)

Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
1 Trust
N/A	AZ	NA	Trust	false
4 TRUSTS
N/A	CA	NA	Trust	false
2 TRUSTS
N/A	CT	NA	Trust	false
3 TRUSTS
N/A	FL	NA	Trust	false
2 TRUSTS
N/A	GA	NA	Trust	false
2 TRUSTS
N/A	IL	NA	Trust	false
6 TRUSTS
N/A	KY	NA	Trust	false
1 TRUST
N/A	LA	NA	Trust	false
1 TRUST
N/A	MD	NA	Trust	false
1 TRUST
N/A	ME	NA	Trust	false
1 TRUST
N/A	MN	NA	Trust	false
1 TRUST
N/A	MS	NA	Trust	false
1 TRUST
N/A	MO	NA	Trust	false
2 TRUSTS
N/A	NC	NA	Trust	false
6 TRUSTS
N/A	OH	NA	Trust	false
1 TRUST
N/A	PA	NA	Trust	false
1 TRUST
N/A	TN	NA	Trust	false
2 TRUSTS
N/A	VA	NA	Trust	false

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (true)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Berea College Science and Health Foundation Inc	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	K	TransactionTypeTxt
Involved	$1,609,701	InvolvedAmt
Method Of Amount Determination	Fair Market Value	MethodOfAmountDeterminationTxt