BEREA COLLEGE: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: BEREA COLLEGE (EIN 61-0444650)
Tax period: 2023-07-01 to 2024-06-30
Filed: 2025-05-14
IRS object ID: 202531349349303103
Schema version: 2023v6.0
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	2025-05-14T08:51:49+00:00	ReturnTs
Tax Period End	2024-06-30	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	2023-07-01	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	Jeffrey Amburgey	PersonNm
Person Title	Vice President for Finance	PersonTitleTxt
Signature	2025-05-14	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Rachel Spurlock	PreparerPersonNm
PTIN	P00520729	PTIN
Phone	5023263996	PhoneNum
Preparation	2025-05-14	PreparationDt

Field	Value	IRS element (for citing)
Tax	2023	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	$306,122,121	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	34	VotingMembersGoverningBodyCnt
Voting Members Independent	33	VotingMembersIndependentCnt
Total Employee	841	TotalEmployeeCnt
Total Volunteers	186	TotalVolunteersCnt
Total Gross UBI	$379,999	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$100,394,459	PYContributionsGrantsAmt
CY Contributions Grants	$47,352,241	CYContributionsGrantsAmt
PY Program Service Revenue	$23,753,009	PYProgramServiceRevenueAmt
CY Program Service Revenue	$24,040,940	CYProgramServiceRevenueAmt
PY Investment Income	$31,504,233	PYInvestmentIncomeAmt
CY Investment Income	$65,583,930	CYInvestmentIncomeAmt
PY Other Revenue	$1,805,602	PYOtherRevenueAmt
CY Other Revenue	$2,273,277	CYOtherRevenueAmt
PY Total Revenue	$157,457,303	PYTotalRevenueAmt
CY Total Revenue	$139,250,388	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,988,153	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$4,693,501	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$60,133,357	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$60,727,923	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$525,287	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$400,457	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$6,845,414	CYTotalFundraisingExpenseAmt
PY Other Expenses	$68,447,816	PYOtherExpensesAmt
CY Other Expenses	$55,620,152	CYOtherExpensesAmt
PY Total Expenses	$134,094,613	PYTotalExpensesAmt
CY Total Expenses	$121,442,033	CYTotalExpensesAmt
PY Revenues Less Expenses	$23,362,690	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$17,808,355	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,976,552,784	TotalAssetsBOYAmt
Total Assets EOY	$2,105,673,831	TotalAssetsEOYAmt
Total Liabilities BOY	$109,710,394	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$104,775,727	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,866,842,390	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,000,898,104	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	$33,249,171	ExpenseAmt
Revenue	$529,066	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	$16,610,062	ExpenseAmt
Revenue	$1,475,875	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	$14,185,185	ExpenseAmt
Revenue	$10,903,945	RevenueAmt
Desc	RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (4 entries)

ExpenseExpenseAmt	RevenueRevenueAmt	DescDesc	GrantGrantAmt
$12,289,916	$2,020,303	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.
$6,955,499	$5,495,116	STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.
$6,102,745	$776,575	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.	$907,839
$3,784,657	$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 $76,222,500. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.	$3,785,662

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$29,132,817	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$4,693,501	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$11,791,994	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$93,177,235	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	Yes (true)	LobbyingActivitiesInd
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	false	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	549	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	841	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	34	GoverningBodyVotingMembersCnt
Independent Voting Member	33	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
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
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	JEFFERY S AMBURGEY	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 (52 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
EARP SAMANTHA
VICE CHAIR	2.0	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
ARMSTRONG CASSIE CHAMBERS
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
ARMSTRONG CELESTE
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
BEASON CHARLOTTE F
TRUSTEE	2.0	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	3.0	0	Yes (X)		$0	$0	$0
CAMPBELL STEPHEN
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
CHOW DAVID H
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	2.0	0	Yes (X)		$0	$0	$0
FLEMING JOHN E
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
FLOWERS MICHAEL D
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
GALLARDO YOLI
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
JENKINS SCOTT M
VICE CHAIR	4.0	0	Yes (X)		$0	$0	$0
JENNINGS GLENN R
TRUSTEE	2.0	1.0	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
PRIDE MIRIAM
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
RICHARDSON WILLIAM B
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
SHELTON DAVID E
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	7.0		Yes (X)	$201,571	$0	$39,061
BERRY CHAD
VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY	50.0	2.0		Yes (X)	$251,979	$0	$35,583
Gus Gerassimides
Interim Vice President for Student Life	50.0	0		Yes (X)	$112,924	$0	$28,063
LOGSDON PHILLIP
CHIEF INFORMATION OFFICER	40.0	0		Yes (X)	$138,646	$0	$40,780
MACK DWAYNE
VP FOR DIVERSITY EQUITY INCLUSION	50.0	0		Yes (X)	$134,550	$0	$36,845
NIXON CHERYL L STARTED JULY 2023
PRESIDENT	60.0	3.0		Yes (X)	$236,227	$0	$61,994
ROBINSON COLLIS
DEAN OF LABOR	50.0	0		Yes (X)	$125,558	$0	$32,076
ROELOFS LYLE D
(President through June 2023) PRESIDENT EMERITUS (through June 2024)	60.0	3.0		Yes (X)	$497,421	$0	$90,824
SADERHOLM MATT
DEAN OF FACULTY	50.0	0		Yes (X)	$173,270	$0	$43,562
SINGLETON DERRICK
VP FOR OPERATIONS & SUSTAINABILITY	50.0	1.0		Yes (X)	$196,665	$0	$43,160
STEELE SCOTT
PROVOST	50.0	0		Yes (X)	$193,185	$0	$34,063
THOMPSON TERI
Chief Strategy Officer	50.0	0		Yes (X)	$146,504	$0	$20,375
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	40.0	12.0		Yes (X)	$274,325	$0	$40,085
GARY MAHONEY
Professor of Engineering Technologies and Applied Design	40.0	0			$127,348	$0	$18,575	Yes (X)
KENNISON MONICA
CHAIR OF NURSING	40.0	0			$182,263	$0	$33,496	Yes (X)
LAWSON STEVE
ASSOC VP FOR HUMAN RESOURCES	40.0	0			$140,525	$0	$20,565	Yes (X)
NORRIS JOHN DAVID
PROFESSOR/CO-DIR OF EPG	40.0	0			$129,277	$0	$19,148	Yes (X)
TERESA DAVIS
Senior Associate Vice President for Alumni and Philanthropy	40.0	0			$151,818	$0	$27,561	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,414,056	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$665,816	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	58	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	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
Messer Construction Co
854 W Main St	Lexington	KY	40508	Construction	$8,212,910
Davis H Elliott Construction Company Inc
673 Blue Sky Pkwy	Lexington	KY	40509	Construction	$2,598,389
Interior Design & Architecture Inc
1700 S Fifth St	Louisville	KY	40208	Construction	$1,436,349
Devere Construction Inc
204 Richmond Rd N	Berea	KY	40403	Construction	$1,187,662
Luckett & Farley Architects Engineers & Constuction Managers Inc
737 S 3rd St	Louisvilel	KY	40202	Architectural services	$812,560

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	23	CntrctRcvdGreaterThan100KCnt
Government Grants	$5,867,857	GovernmentGrantsAmt
All Other Contributions	$41,484,384	AllOtherContributionsAmt
Noncash Contributions	$4,206,590	NoncashContributionsAmt
Total Contributions	$47,352,241	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Residence/Dining Sev Rev	721310	$10,530,486	$10,530,486
Grants for Educ Fees	611710	$3,500,000	$3,500,000
Boone Tavern	721110	$4,437,315	$4,437,315
Fees/Ins Pd by Students	611710	$1,244,663	$1,244,663
Income from hydro projects	900099	$1,057,801	$1,057,801

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,270,675	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,963,047	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$307,628	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$24,040,940	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$35,903,143	TotalRevenueColumnAmt
Unrelated Business Revenue	$72,371	UnrelatedBusinessRevenueAmt
Exclusion	$35,830,772	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$34,412	TotalRevenueColumnAmt
Exclusion	$34,412	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$492,885	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$355,546	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$137,339	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$137,339	TotalRevenueColumnAmt
Exclusion	$137,339	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$195,774,689	SecuritiesAmt
Other	$62,071	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$166,063,114	SecuritiesAmt
Other	$92,859	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$29,711,575	SecuritiesAmt
Other	-$30,788	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$29,680,787	TotalRevenueColumnAmt
Exclusion	$29,680,787	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$616,558	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$360,214	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$256,344	TotalRevenueColumnAmt
Exclusion	$256,344	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Child Development Lab	624410	$877,614	$877,614
Admin Cost Allowance (Work Study)	900099	$400,005		$400,005
Dining Services Profit Split	722310	$366,569		$366,569

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$200,994	TotalRevenueColumnAmt
Related Or Exempt Func Income	$200,994	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,845,182	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$139,250,388	TotalRevenueColumnAmt
Related Or Exempt Func Income	$24,700,880	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$379,999	UnrelatedBusinessRevenueAmt
Exclusion	$66,817,268	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	$907,839	TotalAmt
Program Services	$907,839	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$3,785,662	TotalAmt
Program Services	$3,785,662	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$3,726,100	TotalAmt
Program Services	$1,009,702	ProgramServicesAmt
Management And General	$2,373,997	ManagementAndGeneralAmt
Fundraising	$342,401	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$659,263	TotalAmt
Program Services	$400,061	ProgramServicesAmt
Fundraising	$259,202	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$44,739,723	TotalAmt
Program Services	$33,749,649	ProgramServicesAmt
Management And General	$6,978,733	ManagementAndGeneralAmt
Fundraising	$4,011,341	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,979,608	TotalAmt
Program Services	$2,190,826	ProgramServicesAmt
Management And General	$495,078	ManagementAndGeneralAmt
Fundraising	$293,704	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$5,778,213	TotalAmt
Program Services	$4,248,565	ProgramServicesAmt
Management And General	$960,082	ManagementAndGeneralAmt
Fundraising	$569,566	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,845,016	TotalAmt
Program Services	$2,091,864	ProgramServicesAmt
Management And General	$472,715	ManagementAndGeneralAmt
Fundraising	$280,437	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$295,409	TotalAmt
Management And General	$295,409	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$106,370	TotalAmt
Management And General	$106,370	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$18,031	TotalAmt
Program Services	$18,031	ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$400,457	TotalAmt
Fundraising	$400,457	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$987,036	TotalAmt
Management And General	$987,036	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	$83,598	TotalAmt
Program Services	$17,607	ProgramServicesAmt
Management And General	$61,294	ManagementAndGeneralAmt
Fundraising	$4,697	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,332,728	TotalAmt
Program Services	$1,047,939	ProgramServicesAmt
Management And General	$225,961	ManagementAndGeneralAmt
Fundraising	$58,828	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$2,445,890	TotalAmt
Program Services	$12,829	ProgramServicesAmt
Management And General	$2,404,081	ManagementAndGeneralAmt
Fundraising	$28,980	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$3,159,432	TotalAmt
Program Services	$2,925,164	ProgramServicesAmt
Management And General	$175,919	ManagementAndGeneralAmt
Fundraising	$58,349	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$619,230	TotalAmt
Program Services	$399,695	ProgramServicesAmt
Management And General	$84,524	ManagementAndGeneralAmt
Fundraising	$135,011	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$751,726	TotalAmt
Program Services	$639,835	ProgramServicesAmt
Management And General	$96,804	ManagementAndGeneralAmt
Fundraising	$15,087	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$2,197,550	TotalAmt
Program Services	$1,832,917	ProgramServicesAmt
Management And General	$364,633	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,610,365	TotalAmt
Program Services	$10,916,383	ProgramServicesAmt
Management And General	$693,982	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$688,078	TotalAmt
Program Services	$614,041	ProgramServicesAmt
Management And General	$74,037	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Outreach Programs	$918,473	$918,473
Residence Halls and Food Service	$6,224,020	$6,224,020
Repairs & Maintenance	$6,459,705	$5,329,162	$1,130,543
Boone Tavern	$4,437,315	$4,437,315

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$13,285,196	TotalAmt
Program Services	$9,459,656	ProgramServicesAmt
Management And General	$3,438,186	ManagementAndGeneralAmt
Fundraising	$387,354	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$121,442,033	TotalAmt
Program Services	$93,177,235	ProgramServicesAmt
Management And General	$21,419,384	ManagementAndGeneralAmt
Fundraising	$6,845,414	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$119,596,918	BOYAmt
EOY	$125,662,004	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$57,830,445	BOYAmt
EOY	$30,652,287	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,139,721	BOYAmt
EOY	$1,495,756	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	$41,251,690	BOYAmt
EOY	$40,652,940	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,250,900	BOYAmt
EOY	$1,330,348	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,853,670	BOYAmt
EOY	$2,768,157	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$390,752,127	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$175,545,448	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$210,341,422	BOYAmt
EOY	$215,206,679	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,234,312,500	BOYAmt
EOY	$1,296,281,900	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$297,251,500	BOYAmt
EOY	$377,930,100	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$664,861	BOYAmt
EOY	$628,422	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$10,059,157	BOYAmt
EOY	$13,065,238	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,976,552,784	BOYAmt
EOY	$2,105,673,831	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,616,451	BOYAmt
EOY	$11,138,917	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$51,116	BOYAmt
EOY	$291,493	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$20,948,004	BOYAmt
EOY	$18,216,699	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	$14,238,957	BOYAmt
EOY	$13,272,752	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$109,710,394	BOYAmt
EOY	$104,775,727	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$987,470,522	BOYAmt
EOY	$1,070,890,467	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$879,371,868	BOYAmt
EOY	$930,007,637	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,866,842,390	BOYAmt
EOY	$2,000,898,104	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,976,552,784	BOYAmt
EOY	$2,105,673,831	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$17,808,355	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$118,344,528	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$2,097,169	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
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	$108,875,031	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$100,393,549	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$119,764,312	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$100,394,459	CurrentTaxYearMinus1YearAmt
Current Tax Year	$47,352,241	CurrentTaxYearAmt
Total	$476,779,592	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	$108,875,031	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$100,393,549	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$119,764,312	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$100,394,459	CurrentTaxYearMinus1YearAmt
Current Tax Year	$47,352,241	CurrentTaxYearAmt
Total	$476,779,592	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$86,280,277	SubstantialContributorsTotAmt
Public Support Total170	$390,499,315	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$25,743,317	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$17,394,363	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$26,969,466	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$28,122,799	CurrentTaxYearMinus1YearAmt
Current Tax Year	$36,430,440	CurrentTaxYearAmt
Total	$134,660,385	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	$1,266,005	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,637,312	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,228,611	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,470,950	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,494,172	CurrentTaxYearAmt
Total	$7,097,050	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$618,537,027	TotalSupportAmt
Gross Receipts Rltd Activities	$102,516,147	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.6313	PublicSupportCY170Pct
Public Support PY170	0.6559	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 - 337225.0, COLUMN B - 755390.0, COLUMN C - 515172.0, COLUMN D - 699463.0, COLUMN E - 616558.0, COLUMN F - 2923808.0; DESCRIPTION - CHILD DEVELOPMENT LAB, COLUMN A - 928780.0, COLUMN B - 881922.0, COLUMN C - 713439.0, COLUMN D - 771487.0, COLUMN E - 877614.0, COLUMN F - 4173242.0;	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	false	DirectContactLegislatorsInd
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$18,031	OtherActivitiesAmt
Total Lobbying Expenditures	$18,031	TotalLobbyingExpendituresAmt
Not Described Section501c3	false	NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY	FormAndLineReferenceDesc
Explanation	General lobbying of US Congress in support of education related appropriation projects. Work colleges lobbying services provided by Arent Fox LLC in the amount of $18,031.	ExplanationTxt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$5,100,718	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	$1,487,170,000	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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,218,740,000	BeginningYearBalanceAmt
Contributions	$26,190,451	ContributionsAmt
Investment Earnings Or Losses	$36,341,127	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$44,977,231	GrantsOrScholarshipsAmt
Other Expenditures	$13,569,232	OtherExpendituresAmt
Administrative Expenses	$558,015	AdministrativeExpensesAmt
End Year Balance	$1,222,167,100	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.5352	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.1803	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.2845	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	$354,368,157	OtherCostOrOtherBasisAmt
Depreciation	$153,614,765	DepreciationAmt
Book Value	$200,753,392	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$32,263,416	OtherCostOrOtherBasisAmt
Depreciation	$21,930,683	DepreciationAmt
Book Value	$10,332,733	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$215,206,679	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (3 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
SPECIAL OPPORTUNITIES	$92,219,900	F
REAL ESTATE	$2,405,500	F
Private Equity	$283,304,700	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$377,930,100	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (10 entries)

DescDesc	AmtAmt
FUTURE PYMT LIAB FOR ANNUITIES	$10,803,500
AGENCY FUNDS	$677,151
REVOCABLE GIFT AGREEMENTS
WORKERS COMP - LONG TERM PORTION	$86,000
INTEREST RATE SWAP	$859,000
457(B) PLAN	$633,013
Asset Retirement Obligation LT	$842,626
Deferred Financing Expenses	-$744,751
Capital Leases
Operating Leases	$116,213

Field	Value	IRS element (for citing)
Total Liability	$13,272,752	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$250,525,834	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$118,344,528	NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Recoveries Prior Year Grants	$0	RecoveriesPriorYearGrantsAmt
Other Revenue	-$896,201	OtherRevenueAmt
Revenue Not Reported	$117,448,327	RevenueNotReportedAmt
Revenue Subtotal	$133,077,507	RevenueSubtotalAmt
Investment Expenses Not Incld	$987,036	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$5,185,845	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$6,172,881	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$139,250,388	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$116,470,120	TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts	$0	DonatedServicesUseFcltsAmt
Prior Year Adjustments	$0	PriorYearAdjustmentsAmt
Other Expenses Included	-$200,220	OtherExpensesIncludedAmt
Expenses Not Reported	-$200,220	ExpensesNotReportedAmt
Expenses Subtotal	$116,670,340	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$987,036	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$3,784,657	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$4,771,693	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$121,442,033	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. 77 PERCENT OF ENTERING STUDENTS IN FALL 2024 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 2021.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	cost of goods sold - 360214 rental expenses - 355546 current year's adjustment on future annuity payments - 911769 lease payments to BCS&H foundation - -915980 change in funds held by others - 1485000 interest rate swaps - 451000 new markets tax credit debt forgiveness - -3543750
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	student aid grants - 3784657 payments to annuitants - 1401188
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	cost of goods sold - 360214 lease payments to BCS&H foundation - -915980 rental expenses - 355546
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements	student aid grants - 3784657

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 (8 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
Central America and the Caribbean	Investments	$249,957,000
Europe (Including Iceland and Greenland)	Investments	$4,643,000
Central America and the Caribbean	Program Services	$16,000	STUDY ABROAD
East Asia and the Pacific	Program Services	$55,400	STUDY ABROAD
Europe (Including Iceland and Greenland)	Program Services	$269,000	STUDY ABROAD
North America (Canada & Mexico only)	Program Services	$1,200	STUDY ABROAD
South America	Program Services	$45,700	STUDY ABROAD
Sub-Saharan Africa	Program Services	$8,500	STUDY ABROAD

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	$254,995,800	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$254,995,800	TotalSpentAmt
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 (2 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; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-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 (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Gross ReceiptsGrossReceiptsAmt	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
AMERGENT
9 CENTENNIAL DR	PEABODY	MA	01960	Amergent, 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	$193,654	$369,874	-$176,220
Salsa Labs Inc
7920 Norfolk Ave Suite 550	Bethesda	MD	20814	A service company that provides donor management, digital marketing, online fundraising, online advocacy, and peer-to-peer fundraising tools. Service discontinued in March 2024.	false	$601,136	$0	$601,136
Engaging Networks Limited
				A service company that provides donor management, digital marketing, online fundraising, online advocacy, and peer-to-peer fundraising tools. Service began in October 2023.	false	$181,603	$30,583	$151,020

Field	Value	IRS element (for citing)
Total Gross Receipts	$976,393	TotalGrossReceiptsAmt
Total Retained By Contractors	$400,457	TotalRetainedByContractorsAmt
Total Net To Organization	$575,936	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

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule G, Part I, Line 2b(ii) Describe the custody or control arrangement.	FormAndLineReferenceDesc
Explanation	AMERGENT-NA;SALSA LABS, INC.-N/A;ENGAGING NETWORKS LIMITED-N/A;	ExplanationTxt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (51 entries)

Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
American Cancer Society
640329009	501(C)(3)	$13,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian Artisan Center of Kentucky
611369294	501(C)(3)	$12,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian Citizens Law Center
611401589	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian NE-TN Resource
621590577	501(C)(3)	$32,448	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalachian Sustainable Development
311445533	501(C)(3)	$8,016	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Appalshop Inc
610890210	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Bethany House Abuse Center
611276558	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Bluegrass Domestic Violence
201965942	501(C)(3)	$12,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Children's Center of the Cumberlands
621873070	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Community Matters Cincinnati
471191643	501(C)(3)	$10,380	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Cowan Community Action Group
611396831	501(C)(3)	$40,003	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Cumberland Valley Domestic Violence Services Inc
472379743	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Foundation for Appalachian KY
611329396	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Frontier Nursing University
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
610608104	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Grow Ohio Valley
320293018	501(C)(3)	$20,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Henderson Settlement Inc
610674965	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
High Rocks Educational Corp
550743755	501(C)(3)	$34,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Highway 7 Community Outreach Corporation
922826656	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Hindman Settlement School Inc
610447248	501(C)(3)	$60,191	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Hope's Wings
204496496	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Hospice Care Plus
311038258	501(C)(3)	$15,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Hospice of the Bluegrass
610978097	501(C)(3)	$22,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Judi's Place for Kids Inc
611366084	501(C)(3)	$11,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Kentucky Diabetes Camp
273619275	501(C)(3)	$8,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Kentucky River Child Advocacy Center
611367930	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Laurel County African American
870722593	501(C)(3)	$21,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Lend-A-Hand Center Inc
610675390	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Magoffin County Cooperative Extension Service
611052799	Ky State Govt Entity	$3,750	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Martin County Extension Service
832555052	Ky State Govt Entity	$19,348	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Morristown Hamblen Central Services Inc
620808245	501(C)(3)	$8,776	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
New Opportunity School
611323868	501(C)(3)	$25,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Owsley County Board of Education
616001246	Ky State Govt Entity	$23,071	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Pine Mountain Settlement School
610444789	501(C)(3)	$58,800	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Red Bird Mountain Medical Center
610945454	501(C)(3)	$26,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Roman Catholic Diocese of Lexington
611132894	501(C)(3)	$11,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Scott Christian Care Center
453574908	501(C)(3)	$41,390	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
St Vincent Mission Inc
610961940	501(C)(3)	$15,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Step by Step Inc
550746556	501(C)(3)	$70,225	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Teach for America
133541913	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Tennessee Valley Coalition to End Homelessness Inc
262881347	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
The Childrens Home Society of West Virginia Inc
550360199	501(C)(3)	$8,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
The Food Literacy Project
205014424	501(C)(3)	$18,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Thompson Scholars Foundation
852498879	501(C)(3)	$20,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Turning Point Domestic Violence Services Inc
472369354	501(C)(3)	$17,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
University of Kentucky
616001218	Ky State Govt Entity	$11,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Virginia Tech Foundation Inc
540721690	501(C)(3)	$15,633	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
West Virginia Health Right Inc
311066881	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
West Virginia Mine Wars Museum
464504369	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
West Virginia University Foundation
556017181	501(C)(3)	$20,308	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
Westminister at Wade
202911352	501(C)(3)	$5,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION

Field	Value	IRS element (for citing)
Total501c3 Org	51	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 $76,222,500.	1472	$3,784,657
BRUSHY FORK ANNUAL INSTITUTE SCHOLARSHIPS - AWARDED TO PARTICIPANTS TO ATTEND ANNUAL INSTITUTE, A LEADERSHIP AND COMMUNITY DEVELOPMENT TRAINING EVENT, HOSTED BY BRUSHY FORK.	51	$1,005

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	ALL GRANT APPLICATIONS ARE KEPT IN STORAGE FOR SEVEN YEARS. PREVIOUSLY UNFUNDED APPLICANTS FOR GRANT MONIES FROM BEREA COLLEGE APPALACHIAN FUND (BCAF) FOLLOW CRITERIA AND A FORMAT WHICH ARE CLEARLY STATED ON THE PROGRAM WEBSITE: HTTP://WWW.BEREA.EDU/APPALACHIANFUND/APPLYINGFORGRANT.ASP. PREVIOUSLY FUNDED APPLICANTS MUST PROVIDE A DETAILED REPORT ON THE USE OF THE PREVIOUS YEAR'S GRANT FUNDING. THIS FORMAT AND CRITERIA ARE LOCATED ON THE SAME LOCATION OF THE BCAF WEBSITE. IN ADDITION, THE BCAF SPONSORS A GRANTEE CONFERENCE EACH SPRING WHEN ALL GRANTEES FOR THAT YEAR MEET AND CONDUCT PUBLIC PRESENTATIONS OF THEIR GRANT FUNDED WORK. THE BCAF IS IN REGULAR CONTACT WITH GRANTEES THROUGHOUT THE YEAR, VISITING EACH NEW GRANTEE AND REPEAT GRANTEES WHERE POSSIBLE. The staff of Grow Appalachia, including the director and two assistant directors, all individually review funding proposals from the potential partner sites for quality of programming, outreach activities and budget line items. This staff then meet as a group and discuss each proposal and either approve them as submitted, reject them out of hand, accept them conditionally asking for clarification or request more information to allow a sound decision. When the information requests are met the staff meet again and either accept or reject the proposal. Grow Appalachia also has an advisory board consisting of college and non-college members who are kept informed of Grow Appalachia's activities and program direction and who then offer advice and counsel for the program. 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 (15 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
(President through June 2023) PRESIDENT EMERITUS (through June 2024)	$471,331	$0	$0	$0	$26,090	$0	$26,400	$0	$64,424	$0	$588,245	$0	$0	$0
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	$270,275	$0	$0	$0	$4,050	$0	$21,977	$0	$18,108	$0	$314,410	$0	$0	$0
NIXON CHERYL L STARTED JULY 2023
PRESIDENT	$235,582	$0	$0	$0	$645	$0	$5,333	$0	$56,661	$0	$298,221	$0	$0	$0
BERRY CHAD
VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY	$249,759	$0	$0	$0	$2,220	$0	$20,281	$0	$15,302	$0	$287,562	$0	$0	$0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	$197,752	$0	$0	$0	$3,819	$0	$16,531	$0	$22,530	$0	$240,632	$0	$0	$0
SINGLETON DERRICK
VP FOR OPERATIONS & SUSTAINABILITY	$195,133	$0	$0	$0	$1,532	$0	$16,216	$0	$26,944	$0	$239,825	$0	$0	$0
STEELE SCOTT
PROVOST	$191,696	$0	$0	$0	$1,489	$0	$15,869	$0	$18,194	$0	$227,248	$0	$0	$0
SADERHOLM MATT
DEAN OF FACULTY	$171,716	$0	$0	$0	$1,554	$0	$14,509	$0	$29,053	$0	$216,832	$0	$0	$0
LOGSDON PHILLIP
CHIEF INFORMATION OFFICER	$138,047	$0	$0	$0	$599	$0	$11,815	$0	$28,965	$0	$179,426	$0	$0	$0
MACK DWAYNE
VP FOR DIVERSITY EQUITY INCLUSION	$133,532	$0	$0	$0	$1,018	$0	$11,175	$0	$25,670	$0	$171,395	$0	$0	$0
THOMPSON TERI
Chief Strategy Officer	$145,955	$0	$0	$0	$549	$0	$11,772	$0	$8,603	$0	$166,879	$0	$0	$0
ROBINSON COLLIS
DEAN OF LABOR	$125,172	$0	$0	$0	$386	$0	$10,800	$0	$21,276	$0	$157,634	$0	$0	$0
KENNISON MONICA
CHAIR OF NURSING	$179,104	$0	$0	$0	$3,159	$0	$13,445	$0	$20,051	$0	$215,759	$0	$0	$0
TERESA DAVIS
Senior Associate Vice President for Alumni and Philanthropy	$150,150	$0	$0	$0	$1,668	$0	$12,318	$0	$15,243	$0	$179,379	$0	$0	$0
LAWSON STEVE
ASSOC VP FOR HUMAN RESOURCES	$139,219	$0	$0	$0	$1,306	$0	$11,331	$0	$9,234	$0	$161,090	$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 (3 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	2013-04-10	$8,945,000	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	false	false	false
CITY OF BEREA KENTUCKY (SCHEDULE 1)
C	616001787		2015-05-12	$6,435,000	REFUND BONDS ISSUED 9/27/2005 FOR CENTRAL HEAT PLANT AND VARIOUS CAPITAL PROJECTS	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 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	$7,350,000	$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	$675,000	$0	$8,978,676	$0	$0	$0	$97,143	$0	$0	$0	$8,881,533	$0	2013	Yes (true)	false	Yes (true)	Yes (true)
C	$5,728,301	$0	$6,435,000	$0	$0	$0	$0	$0	$0	$0	$6,435,000	$0	2015	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Any Research AgreementsAnyResearchAgreementsInd	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	false	false	false	false	false	Yes (true)
B	false	false	false	false	false	false	Yes (true)
C	false	false	false	false	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd	Exception To RebateExceptionToRebateInd
BANK OF NEW YORK MELLON
A	false	Yes (true)	Yes (true)	Yes (true)	26.0	false	false	Yes (true)
(no name)
B	false		false	false		false	false	Yes (true)	Yes (true)
(no name)
C	false		false	false		false	false	Yes (true)	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

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

Supplemental Information Detail SupplementalInformationDetail (5 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 2b City of Berea, Kentucky	Schedule 1, Column C: 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	$110,029	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	$92,325	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	$127,230	SALARY: AARON BEALE IS THE SPOUSE OF CHIEF STRATEGY OFFICER TERI THOMPSON AND IS EMPLOYED BY BEREA COLLEGE AS THE DIRECTOR 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	$128,326	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 INCLUSION'S SPOUSE	$48,126	SALARY: FELICIA MACK IS THE SPOUSE OF VICE PRESIDENT FOR DIVERSITY EQUITY 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	$83,762	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	$69,465	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)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	3	ContributionCnt
Noncash Contributions Rpt F990	$106,232	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	$2,357	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$1,125	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	38	ContributionCnt
Noncash Contributions Rpt F990	$4,064,513	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (8 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Classroom materials	2	$5,103	Other - DONOR VALUE
Yes (X)	College Event Expenses	2	$5,121	Other - Donor value
Yes (X)	Art supplies	1	$500	Other - Donor Value
Yes (X)	Loom	1	$2,500	Other - Donor Value
Yes (X)	AED Pads	1	$7,120	Other - donor value
Yes (X)	Bee Suit	1	$100	Other - Donor value
Yes (X)	Etching Press	1	$4,900	Other - Donor value
Yes (X)	Musical Instruments	2	$7,019	NONE

Field	Value	IRS element (for citing)
Form8283 Received	1	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. Securities - Publicly traded - Reporting the number of contributions received. Other - Classroom materials Reporting the number of contributions received. Other - College Event Expenses Reporting the number of contributions received. Clothing and household goods - Reporting the number of contributions received. Art - Works of art - Reporting the number of contributions received. Other - Art supplies Reporting the number of contributions received. Other - Loom Reporting the number of contributions received. Other - AED Pads Reporting the number of contributions received. Other - Bee Suit Reporting the number of contributions received. Other - Etching Press Reporting the number of contributions received. Other - Musical Instruments Reporting the number of contributions received.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (16 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 1 ORGANIZATION'S MISSION	(CONTINUED FORM 990, PART III, LINE 1) BEREA COLLEGE DEMONSTRATES WHAT THE WORLD CAN BE LIKE WHEN INDIVIDUALS LIVE OUT A COMMITMENT OF IMPARTIAL LOVE BUILT UPON A SIMPLE TENET: GOD HAS MADE OF ONE BLOOD ALL PEOPLES OF THE EARTH. BEREA'S PRIMARY SERVICE AREA IS KENTUCKY AND THE SOUTHERN APPALACHIAN REGION, FROM WHICH IT DRAWS 70 PERCENT OF ITS STUDENTS EACH YEAR. THE BALANCE COME FROM 40-PLUS STATES AND 70-PLUS COUNTRIES, REPRESENTING A RICH TAPESTRY OF ALL PEOPLES OF THE EARTH. TYPICALLY, MORE THAN 60 PERCENT OF FIRST-YEAR STUDENTS COME FROM FAMILIES WHERE NEITHER PARENT HAS A COLLEGE DEGREE. IN ADDITION, 77 PERCENT OF ENTERING STUDENTS IN 2024 HAVE STUDENT AID INDEX OF $0, AS DETERMINED BY THE FAFSA, MEANING THE FAMILY CAN PROVIDE NO MONIES TOWARD THE COST OF EDUCATION; HENCE, APPROXIMATELY 98 PERCENT OF BEREA COLLEGE'S STUDENTS ARE OR WOULD BE PELL GRANT ELIBIBLE WERE THEY CITIZENS. AS A FUNDAMENTAL AND INTEGRAL PART OF BEREA'S COLLEGE'S MISSION AND EXEMPT PURPOSE, TUITION PROMISE SCHOLARSHIPS (NO BEREA STUDENT PAYS TUITION) ARE FUNDED DIRECTLY FROM THE SPENDABLE RETURN ON THE COLLEGE'S ENDOWMENT. THIS AMOUNTS TO BETWEEN 70-75 PERCENT OF THE NET EDUCATIONAL AND GENERAL OPERATING BUDGET. CONTRIBUTIONS FROM DONORS TO BEREA'S ANNUAL FUND PROVIDE ANOTHER 10 PERCENT OF THE BUDGET. IN ADDITION TO THE TUITION PROMISE SCHOLARSHIPS FOR EVERY ADMITTED STUDENT, BEREA COLLEGE ALSO COVERS THE COST OF HOUSING, MEALS, AND FEES BEYOND WHAT THE STUDENT AID INDEX DETERMINES IS THE RESPONSIBILITY OF THE STUDENT AND FAMILY. IT ALSO PROVIDES INSTITUTIONAL GRANT AID TO ASSIST STUDENTS WITH BOOKS, AND SUPPLIES. BEREA COLLEGE IS NATIONALLY RECOGNIZED FOR ACADEMICS, INNOVATION, INTERNSHIPS, TEACHING, AND FOR SERVICE-LEARNING, AND IN 2024 WASHINGTON MONTHLY MAGAZINE RANKED BEREA THE #1 BEST LIBERAL ARTSCOLLEGE FOR ITS CONTRIBUTIONS TO THE PUBLIC GOOD. ADDITIONAL RANKINGS FOR 2024 INCLUDE: * 5-STAR RATING: BEREA COLLEGE IS THE ONLY INSTITUTION IN KENTUCKY AND ONE OF ONLY 54 COLLEGES AND UNIVERSITIES NATIONWIDE TO RECEIVE THAT RATING FROM MONEY MAGAZINE, 2024. THE MAGAZINE RATED 745 COLLEGES WITH ABOVE-AVERAGE GRADUATION RATES ON QUALITY, AFFORDABILITY, AND FUTURE EARNING POTENTIAL. * WASHINGTON MONTHLY MAGAZINE RANKED BEREA COLLEGE THE #1 NATIONAL LIBERAL ARTS COLLEGE IN THE COUNTRY BASED ON ITS COMMITMENT TO SERVING THE PUBLIC GOOD, AND IT RETAINED ITS RANKING AS THE NO. 1 BEST BANG FOR THE BUCK COLLEGE IN THE SOUTH. ADDITIONAL RANKINGS INCLUDE NO. 1 IN PELL PERFORMANCE, NO. 17 IN SERVICE, AND NO. 2 IN SOCIAL MOBILITY. * NO. 20, BEREA COLLEGE'S OVERALL RANKING IN THE U. S., ACCORDING TO THE WALL STREET JOURNAL/COLLEGE PULSE COLLEGE RANKINGS, 2023. * NAMED A LOWEST NET PRICE COLLEGE BY THE U.S. DEPARTMENT OF EDUCATION, 2023. * NO. 40, NATIONAL LIBERAL ARTS COLLEGES, U.S. NEWS & WORLD REPORT (USNWR), 2024. IT OFFERS RIGOROUS UNDERGRADUATE ACADEMIC PROGRAMS LEADING TO BACHELOR OF ARTS AND BACHELOR OF SCIENCE DEGREES IN 32 FIELDS. AS ONE OF NINE FEDERALLY RECOGNIZED WORK COLLEGES IN THE UNITED STATES, BEREA REQUIRES ALL STUDENTS TO WORK A MINIMUM OF TEN HOURS PER WEEK. STUDENTS RECEIVE A STIPEND FROM THEIR WORK SCHOLARSHIP THAT IS USED TO HELP PAY FOR HOUSING, MEALS, BOOKS, AND SUPPLIES. IN AN ATMOSPHERE EMPHASIZING THE DIGNITY OF ALL WORK, BEREA STUDENTS WORK IN MORE THAN 120 AREAS ON CAMPUS PROVIDING ESSENTIAL WORK TO OPERATE THE COLLEGE. AS A COMPLEMENT TO THEIR ACADEMIC LEARNING, EACH STUDENT LEARNS USEFUL SKILLS AND DEVELOPS A STRONG WORK ETHIC, ATTRIBUTES THAT POTENTIAL EMPLOYERS VALUE AS WELL.
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 12,289,916 including grants of $)(Revenue $ 2,020,303) 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 4d Description of other program services	(Expenses $ 6,955,499 including grants of $)(Revenue $ 5,495,116) STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 6,102,745 including grants of $ 907,839)(Revenue $ 776,575) 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 4d Description of other program services	(Expenses $ 3,784,657 including grants of $ 3,785,662)(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 $76,222,500. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.
Form 990, Part VI, Line 1a RESPONSIBILITY OF EXECUTIVE COMMITTEE	THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE CHAIR OF THE BOARD, THE VICE CHAIR, AND THE CHAIR OF EACH STANDING COMMITTEE PROVIDED FOR IN SECTION 12.1 OF THE BYLAWS. THE PRESIDENT OF THE COLLEGE SHALL BE AN EX OFFICIO MEMBER WITHOUT VOTE. IT SHALL BETWEEN MEETINGS OF THE BOARD HAVE ALL THE POWERS AND DUTIES OF THE BOARD, EXCEPT THAT THE EXECUTIVE COMMITTEE SHALL NOT HAVE POWER TO REMOVE OR ELECT A TRUSTEE OR THE PRESIDENT OF THE COLLEGE. AT EACH MEETING OF THE BOARD IT SHALL SUBMIT A REPORT OF ALL ACTIONS TAKEN BY IT SINCE THE PRECEDING MEETING OF THE BOARD, AND A SUMMARY OF SUCH REPORT SHALL BE RECORDED IN THE MINUTES OF THE BOARD.
Form 990, Part VI, Line 4 Significant changes to organizational documents	Term limitations for trustees were adopted. Trustees may serve no more than two consecutive six-year terms. Any time served by a Trustee prior to April 27, 2024, shall not be counted toward this term limit. After an absence from the Board of one year, a former Trustee may be considered for nomination and re-election to the Board.
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	Printing services - Total Revenue: 203150, Related or Exempt Function Revenue: 101575, Unrelated Business Revenue: 101575, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Water and timber sales - Total Revenue: 412106, Related or Exempt Function Revenue: 206053, Unrelated Business Revenue: 206053, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other - Total Revenue: 2655419, Related or Exempt Function Revenue: 2655419, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue	Other - Total Revenue: 200994, Related or Exempt Function Revenue: 200994, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part IX, Line 11g Other Expenses	Printing and Publications - Total Expense: 437726, Program Service Expense: 287501, Management and General Expenses: 56606, Fundraising Expenses: 93619; Other - Total Expense: 12165018, Program Service Expense: 8489703, Management and General Expenses: 3381580, Fundraising Expenses: 293735; Health Service - Total Expense: 682452, Program Service Expense: 682452, Management and General Expenses: , Fundraising Expenses: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	change in annuity payment liability of annuity contracts - 911769; change in funds held in trust by others - 1485000; annuity payments - -1401188; interest rate swaps - 451000; new markets tax credit debt forgiveness - -3543750;

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 (19 entries)

Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
4 TRUSTS
N/A	CA	NA	Trust	false
6 TRUSTS
N/A	KY	NA	Trust	false
2 TRUSTS
N/A	CT	NA	Trust	false
6 TRUSTS
N/A	OH	NA	Trust	false
2 TRUSTS
N/A	VA	NA	Trust	false
3 TRUSTS
N/A	FL	NA	Trust	false
2 TRUSTS
N/A	GA	NA	Trust	false
1 TRUST
N/A	MD	NA	Trust	false
1 TRUST
N/A	NY	NA	Trust	false
1 TRUST
N/A	ME	NA	Trust	false
1 TRUST
N/A	TN	NA	Trust	false
1 TRUST
N/A	LA	NA	Trust	false
1 TRUST
N/A	MS	NA	Trust	false
1 TRUST
N/A	AZ	NA	Trust	false
2 TRUSTS
N/A	IL	NA	Trust	false
1 TRUST
N/A	MN	NA	Trust	false
1 TRUST
N/A	MO	NA	Trust	false
1 TRUST
N/A	PA	NA	Trust	false
2 TRUSTS
N/A	NC	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	$915,980	InvolvedAmt
Method Of Amount Determination	Fair Market Value	MethodOfAmountDeterminationTxt