2025-05-14T08:51:49+00:00 2024-06-30 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2023-07-01 610444650 BEREA COLLEGE BERE 8599853082 LINCOLN HALL 220 BEREA KY 40404 Jeffrey Amburgey Vice President for Finance 2025-05-14 true Rachel Spurlock P00520729 5023263996 2025-05-14 2023 2025-03-06 01:10:19Z Cheryl L Nixon LINCOLN HALL 220 BEREA KY 40404 306122121 false X WWW.BEREA.EDU X 1855 KY POST-SECONDARY EDUCATIONAL INSTITUTION PROVIDING INSTRUCTION AND OTHER SERVICES TO STUDENTS. 34 33 841 186 379999 0 100394459 47352241 23753009 24040940 31504233 65583930 1805602 2273277 157457303 139250388 4988153 4693501 0 60133357 60727923 525287 400457 6845414 68447816 55620152 134094613 121442033 23362690 17808355 1976552784 2105673831 109710394 104775727 1866842390 2000898104 X BEREA TRANSFORMS THE LIVES OF STUDENTS AND FAMILIES BY ADMITTING STUDENTS OF HIGH PROMISE AND LOW MEANS. CORE TO ITS MISSION OF TRANSFORMING LIVES AND CIRCUMSTANCES, BEREA COLLEGE COVERS ALL COSTS BEYOND WHAT THE STUDENT AID INDEX IN THE FAFSA SPECIFIES ARE THE RESPONSIBILITY OF THE STUDENT AND FAMILY. FURTHERMORE, IT COVERS THESE COSTS WITHOUT PACKAGING LOANS, WHICH IS WHY BEREA STUDENTS HAVE THE LOWEST EDUCATIONAL DEBT IN THE COUNTRY. false false 33249171 529066 INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,500 STUDENTS. 16610062 1475875 STUDENT SERVICES - STUDENT SUPPORT SERVICES SUCH AS ADMISSIONS, STUDENT LIFE, HEALTH SERVICES, LABOR PROGRAM, AND FINANCIAL AID. 14185185 10903945 RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS. 12289916 2020303 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. 6955499 5495116 STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS. 6102745 907839 776575 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. 3784657 3785662 3500000 STUDENT AID-EXPENDITURES FOR SCHOLARSHIPS, GRANTS AND AWARDS TO STUDENTS. EXPENSES REPORTED INCLUDE PRIMARILY DIRECT STUDENT AID TO ASSIST WITH ROOM AND BOARD, BOOKS AND SUPPLIES. IN ADDITION, ALL DEGREE-SEEKING BEREA COLLEGE STUDENTS RECEIVE A FULL-TUITION SCHOLARSHIP, ALSO KNOWN AS A COST OF EDUCATION SCHOLARSHIP, THAT IS FUNDED PRIMARILY FROM THE SPENDABLE RETURN FROM THE ENDOWMENT. THE AMOUNT OF FULL-TUITION SCHOLARSHIPS FOR THE FISCAL YEAR WAS $76,222,500. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC. 29132817 4693501 11791994 93177235 true true false true false false true false true true true false false true true false true true false true false false true false false false true true true true false false false false false false false false true false true true false false false true true true false false true 549 0 true 841 true true true false false false false false false false false false false false X 34 33 false false true false false false false true true false false true true true true true true true true false CO HI KY AK MD MA MI NV NH NJ ND OH OK OR SC AR WA X JEFFERY S AMBURGEY 8599853082 LINCOLN HALL NO 220 BEREA KY 40404 EARP SAMANTHA VICE CHAIR 2.0 0 X X 0 0 0 ZEIGLER STEPHANIE BOWLING CHAIR 7.0 1.0 X X 0 0 0 ALLUMSVICKI E TRUSTEE 3.0 0 X 0 0 0 ARMSTRONG CASSIE CHAMBERS TRUSTEE 2.0 0 X 0 0 0 ARMSTRONG CELESTE TRUSTEE 2.0 0 X 0 0 0 BEASON CHARLOTTE F TRUSTEE 2.0 0 X 0 0 0 BLADE VANCE TRUSTEE 3.0 1.0 X 0 0 0 BONNYMAN ANNE BERRY TRUSTEE 2.0 0 X 0 0 0 BRIDY JOSEPH JOHN TRUSTEE 3.0 0 X 0 0 0 CAMPBELL STEPHEN TRUSTEE 2.0 0 X 0 0 0 CHOW DAVID H TRUSTEE 3.0 0 X 0 0 0 COMPTON DWAYNE TRUSTEE 2.0 0 X 0 0 0 CROWE CHARLES TRUSTEE 2.0 0 X 0 0 0 DAUGHERTY BILL TRUSTEE 2.0 0 X 0 0 0 DEAN DONNA J TRUSTEE 2.0 0 X 0 0 0 FLEMING JOHN E TRUSTEE 2.0 0 X 0 0 0 FLOWERS MICHAEL D TRUSTEE 3.0 0 X 0 0 0 GALLARDO YOLI TRUSTEE 2.0 0 X 0 0 0 JENKINS SCOTT M VICE CHAIR 4.0 0 X 0 0 0 JENNINGS GLENN R TRUSTEE 2.0 1.0 X 0 0 0 JOHNSON SHAWN C D TRUSTEE 2.0 0 X 0 0 0 LANE BRENDA W TRUSTEE 2.0 0 X 0 0 0 LOWE JR EUGENE Y TRUSTEE 3.0 0 X 0 0 0 PRIDE MIRIAM TRUSTEE 2.0 0 X 0 0 0 RICHARDSON WILLIAM B TRUSTEE 2.0 0 X 0 0 0 ROBBINS WILLIAM L TRUSTEE 2.0 0 X 0 0 0 ROOP DENNIS R TRUSTEE 2.0 0 X 0 0 0 SEABURY II CHARLES WARD TRUSTEE 2.0 0 X 0 0 0 SHELTON DAVID E TRUSTEE 2.0 0 X 0 0 0 SLOAN DAVID TRUSTEE 2.0 0 X 0 0 0 THOMPSON TYLER S TRUSTEE 3.0 0 X 0 0 0 TORRES MEGAN TRUSTEE 2.0 0 X 0 0 0 TUAN ROCKY S TRUSTEE 2.0 0 X 0 0 0 TUFFOUR EMMANUEL A TRUSTEE 3.0 0 X 0 0 0 AMBURGEY JEFFREY S VICE PRESIDENT FOR FINANCE 50.0 7.0 X 201571 0 39061 BERRY CHAD VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY 50.0 2.0 X 251979 0 35583 Gus Gerassimides Interim Vice President for Student Life 50.0 0 X 112924 0 28063 LOGSDON PHILLIP CHIEF INFORMATION OFFICER 40.0 0 X 138646 0 40780 MACK DWAYNE VP FOR DIVERSITY EQUITY INCLUSION 50.0 0 X 134550 0 36845 NIXON CHERYL L STARTED JULY 2023 PRESIDENT 60.0 3.0 X 236227 0 61994 ROBINSON COLLIS DEAN OF LABOR 50.0 0 X 125558 0 32076 ROELOFS LYLE D (President through June 2023) PRESIDENT EMERITUS (through June 2024) 60.0 3.0 X 497421 0 90824 SADERHOLM MATT DEAN OF FACULTY 50.0 0 X 173270 0 43562 SINGLETON DERRICK VP FOR OPERATIONS & SUSTAINABILITY 50.0 1.0 X 196665 0 43160 STEELE SCOTT PROVOST 50.0 0 X 193185 0 34063 THOMPSON TERI Chief Strategy Officer 50.0 0 X 146504 0 20375 WILSON II JUDGE B SECRETARY/GENERAL COUNSEL 40.0 12.0 X 274325 0 40085 GARY MAHONEY Professor of Engineering Technologies and Applied Design 40.0 0 X 127348 0 18575 KENNISON MONICA CHAIR OF NURSING 40.0 0 X 182263 0 33496 LAWSON STEVE ASSOC VP FOR HUMAN RESOURCES 40.0 0 X 140525 0 20565 NORRIS JOHN DAVID PROFESSOR/CO-DIR OF EPG 40.0 0 X 129277 0 19148 TERESA DAVIS Senior Associate Vice President for Alumni and Philanthropy 40.0 0 X 151818 0 27561 3414056 0 665816 58 false true false Messer Construction Co 854 W Main St Lexington KY 40508 Construction 8212910 Davis H Elliott Construction Company Inc 673 Blue Sky Pkwy Lexington KY 40509 Construction 2598389 Interior Design & Architecture Inc 1700 S Fifth St Louisville KY 40208 Construction 1436349 Devere Construction Inc 204 Richmond Rd N Berea KY 40403 Construction 1187662 Luckett & Farley Architects Engineers & Constuction Managers Inc 737 S 3rd St Louisvilel KY 40202 Architectural services 812560 23 5867857 41484384 4206590 47352241 Residence/Dining Sev Rev 721310 10530486 10530486 Grants for Educ Fees 611710 3500000 3500000 Boone Tavern 721110 4437315 4437315 Fees/Ins Pd by Students 611710 1244663 1244663 Income from hydro projects 900099 1057801 1057801 3270675 2963047 307628 0 24040940 35903143 72371 35830772 34412 34412 492885 355546 137339 0 137339 137339 195774689 62071 166063114 92859 29711575 -30788 29680787 29680787 616558 360214 256344 256344 Child Development Lab 624410 877614 877614 Admin Cost Allowance (Work Study) 900099 400005 400005 Dining Services Profit Split 722310 366569 366569 200994 200994 0 0 1845182 139250388 24700880 379999 66817268 X 907839 907839 3785662 3785662 3726100 1009702 2373997 342401 659263 400061 259202 44739723 33749649 6978733 4011341 2979608 2190826 495078 293704 5778213 4248565 960082 569566 2845016 2091864 472715 280437 295409 295409 106370 106370 18031 18031 400457 400457 987036 987036 0 0 0 0 83598 17607 61294 4697 1332728 1047939 225961 58828 2445890 12829 2404081 28980 3159432 2925164 175919 58349 619230 399695 84524 135011 751726 639835 96804 15087 2197550 1832917 364633 11610365 10916383 693982 688078 614041 74037 Outreach Programs 918473 918473 Residence Halls and Food Service 6224020 6224020 Repairs & Maintenance 6459705 5329162 1130543 Boone Tavern 4437315 4437315 13285196 9459656 3438186 387354 121442033 93177235 21419384 6845414 119596918 125662004 57830445 30652287 1139721 1495756 0 0 0 0 41251690 40652940 1250900 1330348 2853670 2768157 390752127 175545448 210341422 215206679 1234312500 1296281900 297251500 377930100 664861 628422 10059157 13065238 1976552784 2105673831 12616451 11138917 51116 291493 20948004 18216699 0 0 61855866 61855866 14238957 13272752 109710394 104775727 X 987470522 1070890467 879371868 930007637 1866842390 2000898104 1976552784 2105673831 X 17808355 118344528 -2097169 X false true X true true true X 108875031 100393549 119764312 100394459 47352241 476779592 0 0 108875031 100393549 119764312 100394459 47352241 476779592 86280277 390499315 25743317 17394363 26969466 28122799 36430440 134660385 0 0 0 0 0 0 1266005 1637312 1228611 1470950 1494172 7097050 618537027 102516147 0.6313 0.6559 X Schedule A, Part II, Line 10 Other Income 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; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 18031 18031 false Schedule C, Part II-B, Line 1 DETAILED DESCRIPTION OF THE LOBBYING ACTIVITY 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. 0 5100718 X X X X Education false 1487170000 37831716 176113800 54956916 19043464 987036 1626128100 1418870700 25707497 115267538 53017654 19195303 462778 1487170000 1575414600 54615146 -146304804 48642704 15508799 702739 1418870700 1222167100 50920104 362381842 45969935 13524223 560288 1575414600 1218740000 26190451 36341127 44977231 13569232 558015 1222167100 0.5352 0.1803 0.2845 false false 4120554 4120554 354368157 153614765 200753392 32263416 21930683 10332733 215206679 SPECIAL OPPORTUNITIES 92219900 F REAL ESTATE 2405500 F Private Equity 283304700 F 377930100 FUTURE PYMT LIAB FOR ANNUITIES 10803500 AGENCY FUNDS 677151 REVOCABLE GIFT AGREEMENTS WORKERS COMP - LONG TERM PORTION 86000 INTEREST RATE SWAP 859000 457(B) PLAN 633013 Asset Retirement Obligation LT 842626 Deferred Financing Expenses -744751 Capital Leases Operating Leases 116213 13272752 X 250525834 118344528 0 0 -896201 117448327 133077507 987036 5185845 6172881 139250388 116470120 0 0 -200220 -200220 116670340 987036 3784657 4771693 121442033 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 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY A LINK TO BEREA COLLEGE'S NONDISCRIMINATION POLICY CAN BE FOUND ON OUR HOMEPAGE, WWW.BEREA.EDU. ADDITIONALLY, THE POLICY IS ALSO LOCATED IN THE STUDENT CATALOG, EMPLOYEE MANUAL, AND FACULTY HANDBOOK. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT BEREA COLLEGE RECEIVES FEDERAL STUDENT AID ON BEHALF OF ENROLLED STUDENTS. THE COLLEGE ALSO RECEIVES AN APPROPRIATION THROUGH ITS DESIGNATION AS A WORK COLLEGE. true Central America and the Caribbean Investments 249957000 Europe (Including Iceland and Greenland) Investments 4643000 Central America and the Caribbean Program Services STUDY ABROAD 16000 East Asia and the Pacific Program Services STUDY ABROAD 55400 Europe (Including Iceland and Greenland) Program Services STUDY ABROAD 269000 North America (Canada & Mexico only) Program Services STUDY ABROAD 1200 South America Program Services STUDY ABROAD 45700 Sub-Saharan Africa Program Services STUDY ABROAD 8500 0 0 0 0 0 0 254995800 0 254995800 true false true true true false Schedule F, Part I, Line 2 Procedures for monitoring use of grant funds The College occasionally provides assistance to international students traveling to the US to attend Berea College. Funds used to provide travel assistance are paid from the spendable return of an endowed fund, received by a donor. The account is monitored by the Center for International Education and all funds not used in one fiscal year are then carried over to the next fiscal year. Once a student has expressed a need for travel assistance, the Center for International Education will review the student's initial application to validate need. A student can be awarded the full cost of the travel or only receive a portion. The Center for International Education will make the travel arrangements on behalf of the student. A student can only receive travel assistance once. By donor request, the student is not made aware of the help received until he/she graduates. The student's name and country are also sent to the Advancement Office, who will also notify the donor of funds used. The student's name, country, and year that funding was received, is also kept on record at the Center for International Education. Schedule F, Part I, Line 3 Method used to account for expenditures on org's financial statements CENTRAL AMERICA AND THE CARIBBEAN-Accrual; EAST ASIA AND THE PACIFIC-Accrual; EUROPE (INCLUDING ICELAND AND GREENLAND)-Accrual; NORTH AMERICA (CANADA & MEXICO ONLY)-Accrual; SOUTH AMERICA-Accrual; SUB-SAHARAN AFRICA-Accrual X X X X X X true 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 193654 369874 -176220 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 601136 0 601136 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 181603 30583 151020 976393 400457 575936 CA CO CT FL GA AL HI IL KS KY ME AK MD MA MI MN MS MO NV NH NJ NM NY NC ND OH OK OR PA RI SC TN UT VA AR WA WV WI Schedule G, Part I, Line 2b(ii) Describe the custody or control arrangement. AMERGENT-NA;SALSA LABS, INC.-N/A;ENGAGING NETWORKS LIMITED-N/A; true American Cancer Society 640329009 501(C)(3) 13000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Appalachian Artisan Center of Kentucky 611369294 501(C)(3) 12000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Appalachian Citizens Law Center 611401589 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Appalachian NE-TN Resource 621590577 501(C)(3) 32448 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Appalachian Sustainable Development 311445533 501(C)(3) 8016 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Appalshop Inc 610890210 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Bethany House Abuse Center 611276558 501(C)(3) 17000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Bluegrass Domestic Violence 201965942 501(C)(3) 12500 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Children's Center of the Cumberlands 621873070 501(C)(3) 17000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Community Matters Cincinnati 471191643 501(C)(3) 10380 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Cowan Community Action Group 611396831 501(C)(3) 40003 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Cumberland Valley Domestic Violence Services Inc 472379743 501(C)(3) 17000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Foundation for Appalachian KY 611329396 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Frontier Nursing University 611124267 501(C)(3) 10000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Girl Scouts of Kentucky's Wilderness Road 610608104 501(C)(3) 10000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Grow Ohio Valley 320293018 501(C)(3) 20000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Henderson Settlement Inc 610674965 501(C)(3) 10000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION High Rocks Educational Corp 550743755 501(C)(3) 34000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Highway 7 Community Outreach Corporation 922826656 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Hindman Settlement School Inc 610447248 501(C)(3) 60191 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Hope's Wings 204496496 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Hospice Care Plus 311038258 501(C)(3) 15000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Hospice of the Bluegrass 610978097 501(C)(3) 22500 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Judi's Place for Kids Inc 611366084 501(C)(3) 11000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Kentucky Diabetes Camp 273619275 501(C)(3) 8000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Kentucky River Child Advocacy Center 611367930 501(C)(3) 17000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Laurel County African American 870722593 501(C)(3) 21000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Lend-A-Hand Center Inc 610675390 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Magoffin County Cooperative Extension Service 611052799 Ky State Govt Entity 3750 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Martin County Extension Service 832555052 Ky State Govt Entity 19348 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Morristown Hamblen Central Services Inc 620808245 501(C)(3) 8776 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION New Opportunity School 611323868 501(C)(3) 25000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Owsley County Board of Education 616001246 Ky State Govt Entity 23071 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Pine Mountain Settlement School 610444789 501(C)(3) 58800 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Red Bird Mountain Medical Center 610945454 501(C)(3) 26000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Roman Catholic Diocese of Lexington 611132894 501(C)(3) 11500 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Scott Christian Care Center 453574908 501(C)(3) 41390 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION St Vincent Mission Inc 610961940 501(C)(3) 15500 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Step by Step Inc 550746556 501(C)(3) 70225 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Teach for America 133541913 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Tennessee Valley Coalition to End Homelessness Inc 262881347 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION The Childrens Home Society of West Virginia Inc 550360199 501(C)(3) 8500 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION The Food Literacy Project 205014424 501(C)(3) 18000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Thompson Scholars Foundation 852498879 501(C)(3) 20000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Turning Point Domestic Violence Services Inc 472369354 501(C)(3) 17000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION University of Kentucky 616001218 Ky State Govt Entity 11000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Virginia Tech Foundation Inc 540721690 501(C)(3) 15633 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION West Virginia Health Right Inc 311066881 501(C)(3) 10000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION West Virginia Mine Wars Museum 464504369 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION West Virginia University Foundation 556017181 501(C)(3) 20308 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION Westminister at Wade 202911352 501(C)(3) 5000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION 51 0 SCHOLARSHIPS/STUDENT AID GRANTS- THE AMOUNT OF FULL TUITION SCHOLARSHIPS FOR THE FISCAL YEAR WAS $76,222,500. 1472 3784657 BRUSHY FORK ANNUAL INSTITUTE SCHOLARSHIPS - AWARDED TO PARTICIPANTS TO ATTEND ANNUAL INSTITUTE, A LEADERSHIP AND COMMUNITY DEVELOPMENT TRAINING EVENT, HOSTED BY BRUSHY FORK. 51 1005 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. 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. X X X true true X X X X false false false false false false false false false ROELOFS LYLE D (President through June 2023) PRESIDENT EMERITUS (through June 2024) 471331 0 0 0 26090 0 26400 0 64424 0 588245 0 0 0 WILSON II JUDGE B SECRETARY/GENERAL COUNSEL 270275 0 0 0 4050 0 21977 0 18108 0 314410 0 0 0 NIXON CHERYL L STARTED JULY 2023 PRESIDENT 235582 0 0 0 645 0 5333 0 56661 0 298221 0 0 0 BERRY CHAD VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY 249759 0 0 0 2220 0 20281 0 15302 0 287562 0 0 0 AMBURGEY JEFFREY S VICE PRESIDENT FOR FINANCE 197752 0 0 0 3819 0 16531 0 22530 0 240632 0 0 0 SINGLETON DERRICK VP FOR OPERATIONS & SUSTAINABILITY 195133 0 0 0 1532 0 16216 0 26944 0 239825 0 0 0 STEELE SCOTT PROVOST 191696 0 0 0 1489 0 15869 0 18194 0 227248 0 0 0 SADERHOLM MATT DEAN OF FACULTY 171716 0 0 0 1554 0 14509 0 29053 0 216832 0 0 0 LOGSDON PHILLIP CHIEF INFORMATION OFFICER 138047 0 0 0 599 0 11815 0 28965 0 179426 0 0 0 MACK DWAYNE VP FOR DIVERSITY EQUITY INCLUSION 133532 0 0 0 1018 0 11175 0 25670 0 171395 0 0 0 THOMPSON TERI Chief Strategy Officer 145955 0 0 0 549 0 11772 0 8603 0 166879 0 0 0 ROBINSON COLLIS DEAN OF LABOR 125172 0 0 0 386 0 10800 0 21276 0 157634 0 0 0 KENNISON MONICA CHAIR OF NURSING 179104 0 0 0 3159 0 13445 0 20051 0 215759 0 0 0 TERESA DAVIS Senior Associate Vice President for Alumni and Philanthropy 150150 0 0 0 1668 0 12318 0 15243 0 179379 0 0 0 LAWSON STEVE ASSOC VP FOR HUMAN RESOURCES 139219 0 0 0 1306 0 11331 0 9234 0 161090 0 0 0 Schedule J, Part I, Line 1a Travel for companions THE EMPLOYMENT AGREEMENT FOR THE VICE PRESIDENT FOR FINANCE ALLOWS FOR THE REIMBURSEMENT OF TRAVEL EXPENSES FOR AN INDIVIDUAL ACCOMPANYING THE VICE PRESIDENT DURING TRAVEL TO PROVIDE ASSISTANCE NEEDED DUE TO PHYSICAL DISABILITIES. CURRENTLY, THE PRIMARY PERSON PROVIDING THIS ASSISTANCE IS THE SPOUSE OF THE VICE PRESIDENT; HOWEVER THIS ASSISTANCE IS NOT LIMITED TO A PARTICULAR INDIVIDUAL. SPOUSAL TRAVEL IS NOT TREATED AS A TAXABLE BENEFIT. Schedule J, Part I, Line 1a Housing allowance or residence for personal use THE PRESIDENT OF BEREA COLLEGE IS REQUIRED TO LIVE IN CAMPUS PROVIDED HOUSING TO ALLOW THE PRESIDENT TO BE AVAILABLE FOR ALL COLLEGE AND CAMPUS NEEDS, AND IN ORDER TO HOST OFFICIAL MEETINGS AND EVENTS. PURSUANT TO IRC119, THE PRESIDENT'S HOUSING HAS NOT BEEN TREATED AS TAXABLE INCOME. Schedule J, Part I, Line 1a Personal services BEREA COLLEGE IS RESPONSIBLE FOR FURNISHING AND MAINTAINING THE HOUSE FOR THE PRESIDENT. THE PRESIDENT RECEIVES HOUSEKEEPING AND CHEF SERVICES WHEN PREPARING FOR OFFICIAL MEETINGS AND EVENTS. A CITY OF BEREA KENTUCKY (SCHEDULE 1) 616001787 083536BE1 2003-12-11 10240000 VARIOUS CAPITAL PROJECTS & REFUND BONDS ISSUED 3/16/1994 false false false B COUNTY OF ESTILL KENTUCKY (SCHEDULE 1) 616000826 29755CAV1 2013-04-10 8945000 REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS false false false C CITY OF BEREA KENTUCKY (SCHEDULE 1) 616001787 2015-05-12 6435000 REFUND BONDS ISSUED 9/27/2005 FOR CENTRAL HEAT PLANT AND VARIOUS CAPITAL PROJECTS false false false A 7350000 0 10253342 0 0 0 0 0 0 5017092 5236250 0 2004 true false true true B 675000 0 8978676 0 0 0 97143 0 0 0 8881533 0 2013 true false true true C 5728301 0 6435000 0 0 0 0 0 0 0 6435000 0 2015 true false true true A false false false false 0.0 0.0 0.0 false false true B false false false false 0.0 0.0 0.0 false false true C false false false false 0.0 0.0 0.0 false false true A false true true true BANK OF NEW YORK MELLON 26.0 false false true B false true false false false false true C false true false false false false true A true B true C true Schedule K, Part II, Line 3 Proceeds include the following investment earnings amounts Schedule 1: Column A: $13,342 Schedule K, Part IV, Line 2b CITY OF BEREA, KENTUCKY Schedule 1, Column A: There were no investment of proceeds, therefore, no refund calculation required. Schedule K, Part IV, Line 2b COUNTY OF ESTILL, KENTUCKY Schedule 1, Column B: There were no investment of proceeds, therefore, no refund calculation required. Schedule K, Part IV, Line 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 LISA BERRY VICE PRESIDENT FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY'S SPOUSE 110029 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 92325 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 127230 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 128326 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 48126 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 83762 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 69465 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 X 3 106232 Other - Donor Value X 2357 Other X 1125 Other X 38 4064513 Market value X Classroom materials 2 5103 Other - DONOR VALUE X College Event Expenses 2 5121 Other - Donor value X Art supplies 1 500 Other - Donor Value X Loom 1 2500 Other - Donor Value X AED Pads 1 7120 Other - donor value X Bee Suit 1 100 Other - Donor value X Etching Press 1 4900 Other - Donor value X Musical Instruments 2 7019 NONE 1 false true false Schedule M, Part I Explanations of reporting method for number of contributions 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. 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; BEREA INTERCHANGE DEVELOPMENT CORP STE 220 LINCOLN HALL BEREA KY 40404 611124566 HOLDS LAND KY 501(c)(2) BEREA COLLEGE true BEREA COLLEGE SCIENCE AND HEALTH FOUNDATION INC LINCOLN HALL 220 BEREA KY 40404 822539390 REAL ESTATE HOLDING KY 501(c)(3) Type II Berea College true BEREA COLLEGE LEVERAGE LENDER INC 101 CHESTNUT STREET BEREA KY 40404 853642997 FACILITATE NMTC TRANSACTION KY 501(c)(3) Type II BEREA COLLEGE true TIRBRACKEN GREEN FOUNDATION INC 471 W MAIN ST STE 500 LOUISVILLE KY 40202 814793771 SUPPORTING ORGANIZATION KY 501(c)(3) Type I NA false 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 false false false false false false false false false false true false false false false false false false false Berea College Science and Health Foundation Inc K 915980 Fair Market Value