2026-05-14T13:04:27+00:00 2025-06-30 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-07-01 610444650 BEREA COLLEGE BERE 8599853082 LINCOLN HALL 220 BEREA KY 40404 Barry Poynter Vice President for Finance 2026-05-14 true true Rachel Spurlock P00520729 5023263996 2026-05-14 2024 2025-03-06 01:10:19Z Cheryl L Nixon LINCOLN HALL 220 BEREA KY 40404 301705868 false X WWW.BEREA.EDU X 1855 KY POST-SECONDARY EDUCATIONAL INSTITUTION PROVIDING INSTRUCTION AND OTHER SERVICES TO STUDENTS. 29 28 807 156 316089 0 47352241 47964636 24040940 24357270 65583930 138009707 2273277 1921825 139250388 212253438 4693501 5066580 0 60727923 60980042 400457 732983 7740475 55620152 63118553 121442033 129898158 17808355 82355280 2105673831 2281399170 104775727 104891909 2000898104 2176507261 X 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. false false 37358765 494125 INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,500 STUDENTS. 19089695 1819563 Student Services - STUDENT SUPPORT SERVICES SUCH AS ADMISSIONS, STUDENT LIFE, HEALTH SERVICES, LABOR PROGRAM, AND FINANCIAL AID. 14318983 11826959 Residence Halls and/Food Service - RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS. 12599014 1343198 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. 6758837 924539 850477 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. 5597443 4998139 Student Industries - STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS. 4142041 4142041 3500000 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. 29097335 5066580 10691814 99864778 true true false true false false false true false true true true false false true true false true true false true false true true false false false true true true true false false false false false false false false true false true true false false false true true true false false true 581 0 true 807 true true true false false false false false false false false false false false X 29 28 false false true false false false false true true false false false true true true true true true true true false false CO HI KY AK MD MA MI NV NH NJ ND OH OK OR SC AR WA X BARRY POYNTER 8599853082 LINCOLN HALL NO 220 BEREA KY 40404 EARP SAMANTHA VICE CHAIR 4.0 0 X X 0 0 0 ZEIGLER STEPHANIE BOWLING CHAIR 7.0 1.0 X X 0 0 0 ALLUMSVICKI E TRUSTEE 3.0 0 X 0 0 0 BLADE VANCE TRUSTEE 3.0 1.0 X 0 0 0 BONNYMAN ANNE BERRY TRUSTEE 2.0 0 X 0 0 0 BRIDY JOSEPH JOHN TRUSTEE 2.0 0 X 0 0 0 CAMPBELL STEPHEN TRUSTEE 3.0 0 X 0 0 0 COMPTON DWAYNE TRUSTEE 2.0 0 X 0 0 0 CROWE CHARLES TRUSTEE 2.0 0 X 0 0 0 DAUGHERTY BILL TRUSTEE 2.0 0 X 0 0 0 DEAN DONNA J TRUSTEE 3.0 0 X 0 0 0 FLEMING JOHN E TRUSTEE 2.0 0 X 0 0 0 FLOWERS MICHAEL D TRUSTEE 3.0 1.0 X 0 0 0 GALLARDO YOLI TRUSTEE 2.0 0 X 0 0 0 GENTRY JODI D TRUSTEE 2.0 0 X 0 0 0 JENKINS SCOTT M DIRECTOR 3.0 0 X 0 0 0 JENNINGS GLENN R TRUSTEE 2.0 2.0 X 0 0 0 JOHNSON SHAWN C D TRUSTEE 2.0 0 X 0 0 0 LANE BRENDA W TRUSTEE 2.0 0 X 0 0 0 LOWE JR EUGENE Y TRUSTEE 3.0 0 X 0 0 0 PHILLIPS ROBERT TRUSTEE 2.0 0 X 0 0 0 ROBBINS WILLIAM L TRUSTEE 2.0 0 X 0 0 0 ROOP DENNIS R TRUSTEE 2.0 0 X 0 0 0 SEABURY II CHARLES WARD TRUSTEE 2.0 0 X 0 0 0 SLOAN DAVID TRUSTEE 2.0 0 X 0 0 0 THOMPSON TYLER S TRUSTEE 3.0 0 X 0 0 0 TORRES MEGAN TRUSTEE 2.0 0 X 0 0 0 TUAN ROCKY S TRUSTEE 2.0 0 X 0 0 0 TUFFOUR EMMANUEL A TRUSTEE 3.0 0 X 0 0 0 AMBURGEY JEFFREY S VICE PRESIDENT FOR FINANCE 50.0 8.0 X 220187 0 42398 BERRY CHAD VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY 50.0 2.0 X 288204 0 35341 LOGSDON PHILLIP CHIEF INFORMATION OFFICER 50.0 0 X 144960 0 43681 MACK DWAYNE VP FOR DIVERSITY EQUITY INCLUSION 50.0 0 X 133706 0 39007 NIXON CHERYL L PRESIDENT 60.0 4.0 X 430956 0 85810 POYNTER BARRY VICE PRESIDENT FOR ACCOUNTING (Partial Year) 50.0 0 X 114384 0 14463 ROBINSON COLLIS DEAN OF LABOR 50.0 0 X 132667 0 34281 SADERHOLM MATT DEAN OF FACULTY 50.0 0 X 185112 0 46951 SINGLETON DERRICK VP FOR OPERATIONS & SUSTAINABILITY 50.0 2.0 X 205869 0 46688 STEELE SCOTT PROVOST 50.0 0 X 207317 0 35714 THOMPSON TERI CHIEF STRATEGY OFFICER 50.0 0 X 171698 0 23191 WILSON II JUDGE B SECRETARY/GENERAL COUNSEL 40.0 13.0 X 286989 0 42602 KENNISON MONICA CHAIR OF NURSING 40.0 0 X 189627 0 35973 LAWSON STEVE ASSOC VP FOR HUMAN RESOURCES 40.0 0 X 146370 0 21793 PEARCE JAN CHAIR OF COMPUTER SCIENCE 40.0 0 X 142537 0 30338 SOWERS NANCY CHAIR OF ECONOMICS & BUSINESS 40.0 0 X 133622 0 32636 TERESA DAVIS SENIOR AVP FOR PHILANTHROPY 40.0 0 X 158708 0 29399 ROELOFS LYLE D FORMER OFFICER (AS PRESIDENT OF BEREA COLLEGE) 0.0 0.0 X 280626 0 32569 3573539 0 672835 64 true true false Turner Construction Company 510 Race St Cincinnati OH 45202 Construction 4874621 Messer Construction Company 854 W Main St Lexington KY 40508 Construction 1288282 Denham-Blythe Company Inc PO Box 11636 Lexington KY 40576 Construction 1036387 JMoore Construction LLC 535 Brannon Rd Nicholasville KY 40356 Construction 822294 Davis H Elliot Construction Company Inc 673 Blue Sky Parkway Lexington KY 40509 Construction 820765 28 5751319 42213317 1231572 47964636 RESIDENCE/DINING SEV REV 721310 11597449 11597449 GRANTS FOR EDUC FEES 611710 3500000 3500000 BOONE TAVERN 721110 4109381 4109381 FEES/INS PD BY STUDENTS 611710 1512906 1512906 INCOME FROM HYDRO PROJECTS 900099 888758 888758 2748776 2484747 264029 0 24357270 37519772 52060 37467712 403845 403845 500878 459919 40959 0 40959 40959 189111036 29183 88056237 594047 101054799 -564864 100489935 100489935 422397 342227 80170 80170 CHILD DEVELOPMENT LAB 624410 657631 657631 DINING SERVICES PROFIT SPLIT 722310 224156 224156 ADMINISTRATIVE COST ALLOWANCE 900099 400040 400040 115024 115024 0 0 1396851 212253438 24832461 316089 139140252 X 912439 912439 4146241 4146241 7900 7900 3357381 1009412 2026039 321930 699496 436523 262973 44133708 33730847 6263632 4139229 2976107 2190525 472462 313120 6798875 5004224 1079332 715319 3014475 2218765 478553 317157 54971 54971 204737 204737 16305 16305 732983 732983 1041826 1041826 0 0 0 0 75458 13503 59648 2307 1249794 926086 250884 72824 2658070 19660 2599430 38980 3882553 3663195 160274 59084 1260667 1032214 75393 153060 644218 433395 196453 14370 2174050 1824678 349372 12962817 12039210 923607 803124 724338 78786 Residence Halls & Food Service 7025664 7025664 Repairs & Maintenance 5160409 4326946 833463 Boone Tavern 4223145 4223145 Outreach Programs 1568515 1568515 18112230 12371048 5144043 597139 129898158 99864778 22292905 7740475 125662004 122013909 30652287 23824513 1495756 1547113 0 0 0 0 40652940 32303214 1330348 1311244 2768157 4134022 410045411 186667558 215206679 223377853 1296281900 1377612000 377930100 478945200 628422 645093 13065238 15685009 2105673831 2281399170 11138917 14138736 291493 348093 18216699 15420000 0 0 61855866 61855866 13272752 13129214 104775727 104891909 1070890467 1154999092 930007637 1021508169 2000898104 2176507261 2105673831 2281399170 X 82355280 106120335 0 0 0 -12866458 X false true true true true X 100393549 119764312 100394460 47352241 47964636 415869198 0 0 100393549 119764312 100394460 47352241 47964636 415869198 67743095 348126103 17394363 26969466 28122799 36430440 38023075 146940143 0 0 0 0 0 0 1637312 1228611 1470950 1494172 1080028 6911073 569720414 106221535 0.61105 0.6313 X Schedule A, Part II, Line 10 Other Income 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; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false true 7560 false true 72305 79865 false 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. 5134718 X X X X Education false 1626128100 22450511 237048713 56619255 19908843 1041826 1808057400 1487170000 37831716 176113800 54956916 19043464 987036 1626128100 1418870700 25707497 115267538 53017654 19195303 462778 1487170000 1575414600 54615146 -146304804 48642704 15508799 702739 1418870700 1222167100 50920104 362381842 45969935 13524223 560288 1575414600 0.5306 0.173 0.2964 false false 4120554 4120554 372619432 163644048 208975384 33305425 23023510 10281915 223377853 Closely-held equity interests Financial derivatives Special Opportunities 102793100 F Real Estate 2405500 F Private Equity 373746600 F 478945200 Federal Income Taxes Future Pymt Liability for Annuities 10747100 Agency Funds 449186 Worker's Comp - Long Term Portion 599000 Interest Rate Swap 1117000 457(B) Plan 723963 Asset Retirement Obligation - Long Term 0 Deferred Financing Expenses -671896 Operating Leases 164861 13129214 X 299515893 106120335 0 0 -12300369 93819966 205695927 1041826 5515685 6557511 212253438 123906736 0 0 0 -807555 -807555 124714291 1041826 4142041 5183867 129898158 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 true true true true true true true false false false false false false false false true false true 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. true Central America and the Caribbean Investments 297987000 Central America and the Caribbean Program Services Study Abroad 70500 East Asia and the Pacific Program Services Study Abroad 144000 Europe (Including Iceland and Greenland) Program Services Study Abroad 356700 Middle East and North Africa Program Services Study Abroad 35800 North America (Canada & Mexico only) Program Services Study Abroad 3700 Russia and Neighboring States Program Services Study Abroad 600 South America Program Services Study Abroad 24300 South Asia Program Services Study Abroad 1100 Sub-Saharan Africa ,Program Services Study Abroad 22600 Central America and the Caribbean Program Services Instruction 78000 East Asia and the Pacific Program Services Instruction 82000 Europe (Including Iceland and Greenland) Program Services Instruction 143500 0 0 0 0 0 0 298949800 0 298949800 International travel assistance to incoming first year students. Middle East and North Africa 3 1500 Cash Payment International travel assistance to incoming first year students. South Asia 3 3000 Cash Payment International travel assistance to incoming first year students. Sub-Saharan Africa 2 3400 Cash Payment true false true true true false 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 X X X X X X true 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 219471 692073 -472602 Engaging Networks Limited LABS House 15-19 Bloomsbury Way London UK WC1A2TH A service company that provides donor management, digital marketing, online fundraising, online advocacy, and peer-to-peer fundraising tools. false 738202 30637 707565 957673 722710 234963 CA CO CT FL GA AL HI IL KS KY ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI true American Cancer Society 100 Ireland Way Ste 300 Birmingham AL 35205 640329009 501(C)(3) 13000 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) 15000 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) 7500 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) 6000 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) 31997 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Appalshop Inc PO Box 1325 Whitesburg KY 41858 610890210 501(C)(3) 8500 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) 17000 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) 12500 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) 17000 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) 20000 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) 6729 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) 17000 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) 10000 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) 10000 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) 10000 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) 10000 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) 10000 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) 40822 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) 65081 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) 15000 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) 22500 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) 15000 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) 8000 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) 17000 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) 8000 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) 28961 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 14447 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) 30000 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 28897 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) 40250 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) 32000 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) 26000 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) 14998 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) 8500 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) 11500 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) 42169 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) 21296 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) 49594 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) 7500 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) 8500 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) 20000 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) 17000 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 11000 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) 29033 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) 14000 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) 7500 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) 13715 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION 47 0 Scholarships/Student Aid Grants- The amount of full tuition scholarships for the fiscal year was $81,550,120. 1513 4134141 Brushy Fork annual institute scholarhips - awarded to participants to attend annual institute, a leadership and community development training event, hosted by Brushy Fork 33 12100 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds 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. X X X true true X X X X false false false false false false false false false ROELOFS LYLE D FORMER OFFICER (AS PRESIDENT OF BEREA COLLEGE) 271037 0 0 0 9589 0 22059 0 10510 0 313195 0 0 0 NIXON CHERYL L PRESIDENT 406466 0 0 0 24490 0 27600 0 58210 0 516766 0 0 0 WILSON II JUDGE B SECRETARY/GENERAL COUNSEL 282979 0 0 0 4010 0 23051 0 19551 0 329591 0 0 0 AMBURGEY JEFFREY S VICE PRESIDENT FOR FINANCE 216360 0 0 0 3827 0 18103 0 24295 0 262585 0 0 0 BERRY CHAD VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY 286024 0 0 0 2180 0 23142 0 12199 0 323545 0 0 0 LOGSDON PHILLIP CHIEF INFORMATION OFFICER 144331 0 0 0 629 0 12393 0 31288 0 188641 0 0 0 MACK DWAYNE VP FOR DIVERSITY EQUITY INCLUSION 132680 0 0 0 1026 0 11192 0 27815 0 172713 0 0 0 ROBINSON COLLIS DEAN OF LABOR 132309 0 0 0 358 0 11452 0 22829 0 166948 0 0 0 SADERHOLM MATT DEAN OF FACULTY 183935 0 0 0 1177 0 15561 0 31390 0 232063 0 0 0 SINGLETON DERRICK VP FOR OPERATIONS & SUSTAINABILITY 203679 0 0 0 2190 0 17009 0 29679 0 252557 0 0 0 STEELE SCOTT PROVOST 205827 0 0 0 1490 0 16999 0 18715 0 243031 0 0 0 THOMPSON TERI CHIEF STRATEGY OFFICER 170827 0 0 0 871 0 13859 0 9332 0 194889 0 0 0 KENNISON MONICA CHAIR OF NURSING 186349 0 0 0 3278 0 14111 0 21862 0 225600 0 0 0 LAWSON STEVE ASSOC VP FOR HUMAN RESOURCES 145277 0 0 0 1093 0 11869 0 9924 0 168163 0 0 0 PEARCE JAN CHAIR OF COMPUTER SCIENCE 140908 0 0 0 1629 0 9900 0 20438 0 172875 0 0 0 SOWERS NANCY CHAIR OF ECONOMICS & BUSINESS 132493 0 0 0 1129 0 8904 0 23732 0 166258 0 0 0 TERESA DAVIS SENIOR AVP FOR PHILANTHROPY 156983 0 0 0 1725 0 12920 0 16479 0 188107 0 0 0 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. A City of Berea Kentucky (Schedule 1) 616001787 083536BE1 2003-12-11 10240000 VARIOUS CAPITAL PROJECTS & REFUND BONDS ISSUED 3/16/1994 false false false B County of Estill Kentucky (Schedule 1) 616000826 29755CAV1 2023-04-10 8945000 REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS false false false A 7885000 0 10253342 0 0 0 0 0 0 5017092 5236250 0 2004 true false true true B 1505000 0 8978676 0 0 0 97143 0 0 0 8881533 0 2013 true false true true A false false false false false false 0.0 0.0 0.0 false false 0 false true B false false false false false false 0.0 0.0 0.0 false false 0 false true A false false false true true true BANK OF NEW YORK MELLON 26.0 false false false 0 false false true B false false true false false false 0 false false false 0 false false true A true B true 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 Lisa Berry VICE PRESIDENT FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY'S SPOUSE 113175 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 97057 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 131845 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 140013 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 56930 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 54956 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 105520 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 5 20004 Other - Donor Value X 20099 Other 34 821601 Market value 2 350000 Other - Donor Value 1 200 Other - Donor Value X Art Supplies 4 5501 Other - Donor Value X Classroom materials 3 117 Other - Donor Value X Laser engraver 1 4500 Other - Donor Value X Looms 2 7999 Other - Donor Value X Musical Instruments 2 1251 Other - Donor Value X Raleigh Bicycle 1 300 Other - Donor Value 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions 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. 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; BEREA INTERCHANGE DEVELOPMENT CORP STE 220 LINCOLN HALL BEREA KY 40404 611124566 HOLDS LAND KY 501(c)(2) BEREA COLLEGE true BEREA COLLEGE SCIENCE AND HEALTH FOUNDATION INC LINCOLN HALL 220 BEREA KY 40404 822539390 REAL ESTATE HOLDING KY 501(c)(3) Type II Berea College true BEREA COLLEGE LEVERAGE LENDER INC 101 CHESTNUT STREET BEREA KY 40404 853642997 FACILITATE NMTC TRANSACTION KY 501(c)(3) Type II BEREA COLLEGE true TIRBRACKEN GREEN FOUNDATION INC 471 W MAIN ST STE 500 LOUISVILLE KY 40202 814793771 SUPPORTING ORGANIZATION KY 501(c)(3) Type I NA false 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 false false false false false false false false false false true false false false false false false false false Berea College Science and Health Foundation Inc K 1609701 Fair Market Value