BEREA COLLEGE: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: BEREA COLLEGE (EIN 61-0444650)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-05-13
IRS object ID: 202221339349308397
Schema version: 2020v4.0
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 K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-13T16:01:31-05:00	ReturnTs
Tax Period End	2021-06-30	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	9600 Brownsboro Road Suite 400	AddressLine1Txt
City	Louisville	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402413902	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	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 S AMBURGEY	PersonNm
Person Title	VICE PRESIDENT FOR FINANCE	PersonTitleTxt
Signature	2022-05-13	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JEFFREY S	PersonFirstNm
Person Last	AMBURGEY	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Rachel Spurlock	PreparerPersonNm
PTIN	P00520729	PTIN
Phone	5023263996	PhoneNum

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	JEFFREY S AMBURGEY	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	$453,440,409	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	36	VotingMembersGoverningBodyCnt
Voting Members Independent	34	VotingMembersIndependentCnt
Total Employee	1101	TotalEmployeeCnt
Total Volunteers	330	TotalVolunteersCnt
Total Gross UBI	$272,508	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$108,875,031	PYContributionsGrantsAmt
CY Contributions Grants	$100,393,549	CYContributionsGrantsAmt
PY Program Service Revenue	$18,105,058	PYProgramServiceRevenueAmt
CY Program Service Revenue	$14,270,123	CYProgramServiceRevenueAmt
PY Investment Income	$73,646,124	PYInvestmentIncomeAmt
CY Investment Income	$67,124,670	CYInvestmentIncomeAmt
PY Other Revenue	$4,575,874	PYOtherRevenueAmt
CY Other Revenue	$1,502,000	CYOtherRevenueAmt
PY Total Revenue	$205,202,087	PYTotalRevenueAmt
CY Total Revenue	$183,290,342	CYTotalRevenueAmt
PY Grants And Similar Paid	$6,959,915	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$7,364,057	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$64,754,551	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$67,209,134	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$496,661	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$503,932	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$6,676,258	CYTotalFundraisingExpenseAmt
PY Other Expenses	$70,523,018	PYOtherExpensesAmt
CY Other Expenses	$65,460,673	CYOtherExpensesAmt
PY Total Expenses	$142,734,145	PYTotalExpensesAmt
CY Total Expenses	$140,537,796	CYTotalExpensesAmt
PY Revenues Less Expenses	$62,467,942	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$42,752,546	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,637,313,850	TotalAssetsBOYAmt
Total Assets EOY	$2,041,975,072	TotalAssetsEOYAmt
Total Liabilities BOY	$70,468,425	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$125,747,845	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,566,845,425	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,916,227,227	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	BEREA COLLEGE SEEKS TO TRANSFORM THE LIVES OF ITS STUDENTS AND THEIR FAMILIES BY ADMITTING ACADEMICALLY PROMISING STUDENTS FROM LOW-INCOME FAMILIES. CORE TO ITS MISSION OF TRANSFORMING LIVES AND CIRCUMSTANCES, THE COLLEGE COVERS THE COST OF TUITION FOR EVERY DEGREE-SEEKING STUDENT. (CONTINUED ON SCHEDULE O)	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$46,733,428	ExpenseAmt
Grant	$740,604	GrantAmt
Revenue	$65,597	RevenueAmt
Desc	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. Four such initiatives-Partners for Education, Grow Appalachia, Brushy Fork Leadership Institute, and the Appalachian Fund-exist primarily on external funds. Partners for Education receives the largest amount of external funding, almost exclusively through the Department of Education, to support cradle-to-career work with 50,000+ pre-K-high school students in Appalachian Kentucky. Private, state, and federal funding supports Grow Appalachia's mission to address food insecurity in central Appalachia, and Brushy Fork Leadership Institute's efforts to identify and support emerging leaders in rural communities are funded through Berea College, contract revenue, and private funding. Finally, 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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$27,853,568	ExpenseAmt
Revenue	$573,845	RevenueAmt
Desc	INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,600 STUDENTS.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$11,734,583	ExpenseAmt
Revenue	$794,429	RevenueAmt
Desc	STUDENT SERVICES - STUDENT SUPPORT SERVICES SUCH AS ADMISSIONS, STUDENT LIFE, HEALTH SERVICES, LABOR PROGRAM, AND FINANCIAL AID.	Desc

Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (4 entries)

ExpenseExpenseAmt	RevenueRevenueAmt	DescDesc	GrantGrantAmt
$11,161,168	$1,833,181	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.
$10,662,533	$5,340,471	RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS.
$6,615,528	$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 $70,423,950. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.	$6,623,453
$4,100,215	$2,076,531	STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.

Field	Value	IRS element (for citing)
Total Other Prog Srvc Expense	$32,539,444	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$6,623,453	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$12,750,183	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$118,861,023	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	555	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	1101	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	36	GoverningBodyVotingMembersCnt
Independent Voting Member	34	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 (53 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
YAHNG ROBERT T
CHAIR	7.0	0	Yes (X)	Yes (X)	$0	$0	$0
ZEIGLER STEPHANIE BOWLING
VICE CHAIR	4.0	1.0	Yes (X)	Yes (X)	$0	$0	$0
ALLUMSVICKI E
TRUSTEE	3.0	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	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
CROWE CHARLES
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
CULBRETH M ELIZABETH
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
EARP SAMANTHA
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	2.0	0	Yes (X)		$0	$0	$0
JENKINS SCOTT M
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
JENNINGS GLENN R
TRUSTEE	2.0	1.0	Yes (X)		$0	$0	$0
JOHNSON SHAWN C D
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
KOH KEN
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
LAMPTON NANCY
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
LOWE JR EUGENE Y
TRUSTEE	3.0	0	Yes (X)		$0	$0	$0
OLINGER BETTY H
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
PHILLIPS THOMAS W
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
PRIDE MIRIAM
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
RICHARDSON WILLIAM B
TRUSTEE	2.0	1.0	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
TUAN ROCKY S
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
TUFFUOR EMMANUEL A
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
WALLACE DIANE ARTIST
TRUSTEE	2.0	0	Yes (X)		$0	$0	$0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	50.0	6.0		Yes (X)	$177,735	$0	$35,868
ASANTE SYLVIA
DEAN OF LABOR	50.0	0		Yes (X)	$104,754	$0	$16,549
BARBOUR CHANNEL
VP FOR STUDENT LIFE	50.0	0		Yes (X)	$133,212	$0	$19,274
BERRY CHAD
VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY	50.0	2.0		Yes (X)	$183,266	$0	$28,094
MACK DWAYNE
VP FOR DIVERSITY EQUITY INCLUSION	50.0	0		Yes (X)	$96,444	$0	$30,221
ROELOFS LYLE D
PRESIDENT	60.0	2.0		Yes (X)	$383,677	$0	$53,893
SADERHOLM MATT
DEAN OF FACULTY	50.0	0		Yes (X)	$151,608	$0	$37,788
SINGLETON DERRICK
VP FOR OPERATIONS & SUSTAINABILITY	50.0	1.0		Yes (X)	$181,010	$0	$25,129
STEELE SCOTT
PROVOST	50.0	0		Yes (X)	$134,703	$0	$25,591
STRONG-LEEK LINDA (PARTIAL YEAR)
ASSOCIATE VP FOR ACADEMIC AFFAIRS AND VP FOR DIVERSITY AND INCLUSION	50.0	0		Yes (X)	$126,673	$0	$15,491
THOMPSON TERI
VP FOR STRATEGIC INITIATIVES	50.0	0		Yes (X)	$123,052	$0	$17,447
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	40.0	11.0		Yes (X)	$247,674	$0	$35,816
DAVIS TERESA
SENIOR AVP FOR PHILANTHROPY	40.0	0			$117,876	$0	$25,146	Yes (X)
GENTRY DREAMA
EXEC DIR EXT FUNDED PROG	40.0	0			$121,594	$0	$35,469	Yes (X)
HACKBERT PETER
PROFESSOR/CO-DIR OF EPG	40.0	0			$136,575	$0	$19,134	Yes (X)
KENNISON MONICA
CHAIR OF NURSING	40.0	0			$165,238	$0	$29,048	Yes (X)
LAWSON STEVE
ASSOC VP FOR HUMAN RESOURCES	40.0	0			$136,860	$0	$18,390	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,721,951	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$468,348	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	40	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
HEALTH HELP INC
ESTILL ST	BEREA	KY	40403	HEALTH SERVICES	$565,063
AMERGENT INC
9 CENTENNIAL DR	PEABODY	MA	01960	DONOR ACQUISTION AND RETENTION	$513,253
Bank of New York Mellon
PO Box 392013	Pittsburgh	PA	15251	Investment Custody Fees	$375,759
EVALUATION CONSULTING GROUP
4231 CHAPARRAL DR	NAPIERVILLE	IL	60564	EVALUATION SERVICES	$366,000
RESOURCES FOR EDUCATION ADAPTION CHANGE AND HEALTH
501 PARK AVE	LOUISVILLE	KY	40208	DATABASE HOST	$287,375

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	16	CntrctRcvdGreaterThan100KCnt
Government Grants	$53,652,195	GovernmentGrantsAmt
All Other Contributions	$46,741,354	AllOtherContributionsAmt
Noncash Contributions	$790,330	NoncashContributionsAmt
Total Contributions	$100,393,549	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Residence/Dining Sev Rev	721310	$5,336,454	$5,336,454
Grants for Educ Fees	611710	$3,500,000	$3,500,000
Boone Tavern	721110	$2,040,354	$2,040,354
Fees/Ins Pd by Students	611710	$1,113,373	$1,113,373
Income from Agriculture Farm Lab	900099	$577,854	$577,854

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,702,088	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,437,490	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$264,598	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$14,270,123	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$16,931,765	TotalRevenueColumnAmt
Unrelated Business Revenue	$7,910	UnrelatedBusinessRevenueAmt
Exclusion	$16,923,855	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,999	TotalRevenueColumnAmt
Exclusion	$25,999	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$436,599	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$314,018	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$122,581	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$122,581	TotalRevenueColumnAmt
Exclusion	$122,581	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$319,545,866	SecuritiesAmt
Other	$20,667	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$266,581,274	SecuritiesAmt
Other	$2,792,354	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$52,964,592	SecuritiesAmt
Other	-$2,771,687	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$50,192,905	TotalRevenueColumnAmt
Exclusion	$50,192,905	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$755,390	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$462,421	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$292,969	TotalRevenueColumnAmt
Exclusion	$292,969	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Child Development Lab	624410	$450,969	$450,969
Admin Cost Allowance	900099	$430,953	$430,953
UBS LIBOR Settlement		$113,083		$113,083

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$65,446	TotalRevenueColumnAmt
Related Or Exempt Func Income	$65,446	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,060,451	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$183,290,342	TotalRevenueColumnAmt
Related Or Exempt Func Income	$14,184,054	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$272,508	UnrelatedBusinessRevenueAmt
Exclusion	$68,440,231	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$740,604	TotalAmt
Program Services	$740,604	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$6,623,453	TotalAmt
Program Services	$6,623,453	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$2,311,852	TotalAmt
Program Services	$830,438	ProgramServicesAmt
Management And General	$1,269,891	ManagementAndGeneralAmt
Fundraising	$211,523	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$693,783	TotalAmt
Program Services	$459,678	ProgramServicesAmt
Management And General	$69,512	ManagementAndGeneralAmt
Fundraising	$164,593	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$50,690,399	TotalAmt
Program Services	$41,312,924	ProgramServicesAmt
Management And General	$6,101,897	ManagementAndGeneralAmt
Fundraising	$3,275,578	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$3,782,317	TotalAmt
Program Services	$2,881,996	ProgramServicesAmt
Management And General	$650,020	ManagementAndGeneralAmt
Fundraising	$250,301	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$5,820,093	TotalAmt
Program Services	$4,434,711	ProgramServicesAmt
Management And General	$1,000,228	ManagementAndGeneralAmt
Fundraising	$385,154	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$3,910,690	TotalAmt
Program Services	$2,979,812	ProgramServicesAmt
Management And General	$672,082	ManagementAndGeneralAmt
Fundraising	$258,796	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,492	TotalAmt
Management And General	$3,492	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$93,400	TotalAmt
Management And General	$93,400	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$15,291	TotalAmt
Program Services	$15,291	ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$503,932	TotalAmt
Fundraising	$503,932	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$560,288	TotalAmt
Management And General	$560,288	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$601,684	TotalAmt
Program Services	$438,684	ProgramServicesAmt
Management And General	$163,000	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$169,274	TotalAmt
Program Services	$64,749	ProgramServicesAmt
Management And General	$74,525	ManagementAndGeneralAmt
Fundraising	$30,000	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$966,117	TotalAmt
Program Services	$752,712	ProgramServicesAmt
Management And General	$168,846	ManagementAndGeneralAmt
Fundraising	$44,559	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,979,673	TotalAmt
Program Services	$31,182	ProgramServicesAmt
Management And General	$1,919,363	ManagementAndGeneralAmt
Fundraising	$29,128	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$2,285,115	TotalAmt
Program Services	$2,148,294	ProgramServicesAmt
Management And General	$97,501	ManagementAndGeneralAmt
Fundraising	$39,320	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$147,607	TotalAmt
Program Services	$90,173	ProgramServicesAmt
Management And General	$29,364	ManagementAndGeneralAmt
Fundraising	$28,070	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$188,213	TotalAmt
Program Services	$159,667	ProgramServicesAmt
Management And General	$26,276	ManagementAndGeneralAmt
Fundraising	$2,270	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,403,699	TotalAmt
Program Services	$1,160,431	ProgramServicesAmt
Management And General	$229,862	ManagementAndGeneralAmt
Fundraising	$13,406	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$10,195,634	TotalAmt
Program Services	$9,688,820	ProgramServicesAmt
Management And General	$358,261	ManagementAndGeneralAmt
Fundraising	$148,553	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$557,803	TotalAmt
Program Services	$510,390	ProgramServicesAmt
Management And General	$33,468	ManagementAndGeneralAmt
Fundraising	$13,945	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Outreach Programs	$28,660,669	$28,089,257	$571,412
Residence Halls and Food Service	$4,401,323	$4,401,323
Repairs & Maintenance	$1,844,519	$1,574,753	$151,870	$117,896
Boone Tavern	$2,893,378	$2,893,378

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,493,494	TotalAmt
Program Services	$6,578,303	ProgramServicesAmt
Management And General	$755,957	ManagementAndGeneralAmt
Fundraising	$1,159,234	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$140,537,796	TotalAmt
Program Services	$118,861,023	ProgramServicesAmt
Management And General	$15,000,515	ManagementAndGeneralAmt
Fundraising	$6,676,258	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$82,831,045	BOYAmt
EOY	$109,826,025	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$52,985,275	BOYAmt
EOY	$56,183,391	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,352,491	BOYAmt
EOY	$907,309	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	$27,300,250	BOYAmt
EOY	$27,300,250	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,084,675	BOYAmt
EOY	$1,063,147	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$2,799,675	BOYAmt
EOY	$4,301,132	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$338,728,554	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$143,782,322	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$186,307,623	BOYAmt
EOY	$194,946,232	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$1,118,772,300	BOYAmt
EOY	$1,412,781,700	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$162,300,400	BOYAmt
EOY	$232,293,100	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$876,051	BOYAmt
EOY	$617,256	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$704,065	BOYAmt
EOY	$1,755,530	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,637,313,850	BOYAmt
EOY	$2,041,975,072	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$15,475,259	BOYAmt
EOY	$19,752,048	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$252,692	BOYAmt
EOY	$4,133,135	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$31,919,675	BOYAmt
EOY	$80,602,049	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$22,820,799	BOYAmt
EOY	$21,260,613	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$70,468,425	BOYAmt
EOY	$125,747,845	EOYAmt

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$813,909,015	BOYAmt
EOY	$982,486,395	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$752,936,410	BOYAmt
EOY	$933,740,832	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,566,845,425	BOYAmt
EOY	$1,916,227,227	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,637,313,850	BOYAmt
EOY	$2,041,975,072	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$42,752,546	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$299,398,665	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$7,230,591	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	$76,548,667	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$81,566,950	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$88,443,258	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$108,875,031	CurrentTaxYearMinus1YearAmt
Current Tax Year	$100,393,549	CurrentTaxYearAmt
Total	$455,827,455	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	$76,548,667	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$81,566,950	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$88,443,258	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$108,875,031	CurrentTaxYearMinus1YearAmt
Current Tax Year	$100,393,549	CurrentTaxYearAmt
Total	$455,827,455	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$87,524,537	SubstantialContributorsTotAmt
Public Support Total170	$368,302,918	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$24,580,008	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$29,918,434	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$31,376,098	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$25,743,317	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,394,363	CurrentTaxYearAmt
Total	$129,012,220	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	$1,242,983	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,422,703	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,430,899	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,266,005	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,637,312	CurrentTaxYearAmt
Total	$6,999,902	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$591,839,577	TotalSupportAmt
Gross Receipts Rltd Activities	$96,155,671	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.6223	PublicSupportCY170Pct
Public Support PY170	0.5692	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 - 364642.0, COLUMN B - 587283.0, COLUMN C - 343789.0, COLUMN D - 337225.0, COLUMN E - 755390.0, COLUMN F - 2388329.0; DESCRIPTION - OTHER EXCLUDED REVENUE, COLUMN A - 878341.0, COLUMN B - 835420.0, COLUMN C - 1087110.0, COLUMN D - 928780.0, COLUMN E - 881922.0, COLUMN F - 4611573.0;	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	$15,291	OtherActivitiesAmt
Total Lobbying Expenditures	$15,291	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 $15,291.	ExplanationTxt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$5,041,745	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	$1,222,167,100	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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,192,078,100	BeginningYearBalanceAmt
Contributions	$18,203,417	ContributionsAmt
Investment Earnings Or Losses	$66,186,565	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$44,227,541	GrantsOrScholarshipsAmt
Other Expenditures	$12,607,087	OtherExpendituresAmt
Administrative Expenses	$893,454	AdministrativeExpensesAmt
End Year Balance	$1,218,740,000	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,150,360,300	BeginningYearBalanceAmt
Contributions	$19,268,152	ContributionsAmt
Investment Earnings Or Losses	$77,347,210	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$44,761,545	GrantsOrScholarshipsAmt
Other Expenditures	$9,280,623	OtherExpendituresAmt
Administrative Expenses	$855,394	AdministrativeExpensesAmt
End Year Balance	$1,192,078,100	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,050,679,900	BeginningYearBalanceAmt
Contributions	$16,605,934	ContributionsAmt
Investment Earnings Or Losses	$136,624,287	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$42,588,310	GrantsOrScholarshipsAmt
Other Expenditures	$10,100,589	OtherExpendituresAmt
Administrative Expenses	$860,922	AdministrativeExpensesAmt
End Year Balance	$1,150,360,300	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.5127	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.1774	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.3099	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	$3,479,846	OtherCostOrOtherBasisAmt
Book Value	$3,479,846	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$305,039,644	OtherCostOrOtherBasisAmt
Depreciation	$123,633,509	DepreciationAmt
Book Value	$181,406,135	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$30,209,064	OtherCostOrOtherBasisAmt
Depreciation	$20,148,813	DepreciationAmt
Book Value	$10,060,251	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$194,946,232	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
SPECIAL OPPORTUNITIES	$37,611,900	F
REAL ESTATE	$2,766,700	F
HEDGE FUNDS	$1,700	F
Private Equity	$191,912,800	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$232,293,100	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (10 entries)

DescDesc	AmtAmt
FUTURE PYMT LIAB FOR ANNUITIES	$13,522,200
AGENCY FUNDS	$906,801
REVOCABLE GIFT AGREEMENTS	$60,000
WORKERS COMP - LONG TERM PORTION	$66,000
INTEREST RATE SWAP	$5,346,000
457(B) PLAN	$519,555
Asset Retirement Obligation LT	$837,644
Deferred Financing Expenses	-$1,005,527
Capital Leases	$236,586
Operating Leases	$771,354

Field	Value	IRS element (for citing)
Total Liability	$21,260,613	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$483,520,221	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$299,398,665	NetUnrealizedGainsInvstAmt
Other Revenue	$9,665,228	OtherRevenueAmt
Revenue Not Reported	$309,063,893	RevenueNotReportedAmt
Revenue Subtotal	$174,456,328	RevenueSubtotalAmt
Investment Expenses Not Incld	$560,288	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$8,273,726	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$8,834,014	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$183,290,342	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$134,138,419	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$776,439	OtherExpensesIncludedAmt
Expenses Not Reported	$776,439	ExpensesNotReportedAmt
Expenses Subtotal	$133,361,980	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$560,288	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$6,615,528	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$7,175,816	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$140,537,796	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 PROVIDES FROM ITS ENDOWMENT AND OTHER SOURCES, A TUITION PROMISE SCHOLARSHIP FOR EVERY ADMITTED STUDENT EACH YEAR, MEANING THAT NO STUDENT EVER PAYS TUITION. 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 HIGHER EDUCATION. NEARLY 70 PERCENT OF THE ANNUAL ENDOWMENT SPENDABLE RETURN IS USED TO FUND THESE TUITION PROMISE SCHOLARSHIPS AND OTHER DIRECT FINANCIAL AID TO STUDENTS. STUDENTS ATTENDING THE COLLEGE RECEIVE ON AVERAGE SCHOLARSHIPS AND GRANT AID ADDING UP TO MORE THAN 92 PERCENT OF THEIR ANNUAL COST OF ATTENDANCE. 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 ENDOWMENT 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 ROOM AND BOARD. IN OTHER CASES, SOME ENDOWMENTS ARE MORE RESTRICTIVE. FOR EXAMPLE, THE ANNUAL SPENDABLE RETURN FROM ONE OF BEREA'S ENDOWMENT FUNDS SUPPORTS A PROGRAM ON CAMPUS THAT PROVIDES A LAPTOP COMPUTER TO EVERY STUDENT. ANOTHER ENDOWMENT FUND GOES BEYOND THE CAMPUS COMMUNITY ITSELF BY PROVIDING OUTREACH SUPPORT TO OTHER NON-PROFIT ORGANIZATIONS IN UNDER-SERVED RURAL APPALACHIA. THIS ENDOWMENT FUND HELPS THE COLLEGE CARRY OUT ITS EIGHTH GREAT COMMITMENT OF SERVING APPALACHIA THROUGH EDUCATION AND OTHER APPROPRIATE MEANS.
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 2018.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	Cost of goods sold - 462421 Rental expenses - 314018 Current year's adjustment on future annuity payments - 377789 Change in funds held by others - 6654000 Interest rate swaps - 1857000
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	Student aid grants - 6615528 Payments to annuitants - 1658198
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	Cost of goods sold - 462421 Rental expenses - 314018
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements	Student aid grants - 6615528

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 (2 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Central America and the Caribbean	Investments	$133,320,000
Europe (Including Iceland and Greenland)	Investments	$4,643,000

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	$137,963,000	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$137,963,000	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 is also sent to the Development 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 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS

Schedule G IRS990ScheduleG

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

Fundraiser Activity Info FundraiserActivityInfoGrp (2 entries)

Address Line1USAddress/AddressLine1Txt	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	$208,367	$503,932	-$295,565
Guide by Cell Inc
300 Beale Street Suite 608	San Francisco	CA	94105	Mobile pledge, screencasting, and mobile donation services	false	$11,210	$1,875	$9,335

Field	Value	IRS element (for citing)
Total Gross Receipts	$219,577	TotalGrossReceiptsAmt
Total Retained By Contractors	$505,807	TotalRetainedByContractorsAmt
Total Net To Organization	-$286,230	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	LA	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;GUIDE BY CELL INC.-N/A;	ExplanationTxt

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (38 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
Access WV
PO Box 714	Wayne	WV	25570	474994415	501(C)(3)	$21,000	Support of organization working to improve general welfare within the appalachian region
American Cancer Society
100 Ireland Way Ste 300	Birmingham	AL	35205	640329009	501(C)(3)	$13,000	Support of organization working to improve general welfare within the appalachian region
Appalachian Artisan Center of Kentucky
PO Box 833	Hindman	KY	41822	611369294	501(C)(3)	$10,000	Support of organization working to improve general welfare within the appalachian region
Bethany House Abuse Center
PO Box 864	Somerset	KY	42502	611276558	501(C)(3)	$17,000	Support of organization working to improve general welfare within the appalachian region
Bluegrass Domestic Violence Program Inc
PO Box 55190	Lexington	KY	40741	201965942	501(C)(3)	$10,000	Support of organization working to improve general welfare within the appalachian region
Children's Center of the Cumberlands
PO Box 4314	Oneida	TN	37841	621873070	501(C)(3)	$17,000	Support of organization working to improve general welfare within the appalachian region
Cowan Community Action Group
85 Sturgill Branch	Whitesburg	KY	41858	611396831	501(C)(3)	$22,633	Support of organization working to improve general welfare within the appalachian region
Cumberland Valley Domestic Violence Services Inc
3100 Hwy 30 Bypass	London	KY	40741	472379743	501(C)(3)	$17,000	Support of organization working to improve general welfare within the appalachian region
Eastern Kentucky Child Care Coalition
PO Box 267	Berea	KY	40403	611180221	501(C)(3)	$8,000	Support of organization working to improve general welfare within the appalachian region
Frontier Nursing University
195 School St	Hyden	KY	41749	611124267	501(C)(3)	$10,000	Support of organization working to improve general welfare within the appalachian region
Girl Scouts of Kentucky's Wilderness Road
2277 Executive Dr	Lexington	KY	40505	610608104	501(C)(3)	$6,000	Support of organization working to improve general welfare within the appalachian region
Hemphill Community Center
PO Box 142	Jackhorn	KY	41825	611343564	501(C)(3)	$16,000	Support of organization working to improve general welfare within the appalachian region
Henderson Settlement Inc
PO Box 205 Hwy 190	Frakes	KY	40940	610674965	501(C)(3)	$26,611	Support of organization working to improve general welfare within the appalachian region
High Rocks Educational Corp
HC 64 Box 438	Hillsboro	WV	24946	550743755	501(C)(3)	$32,092	Support of organization working to improve general welfare within the appalachian region
Hindman Settlement School
PO Box 844	Hindman	KY	41822	610447248	501(C)(3)	$68,993	Support of organization working to improve general welfare within the appalachian region
Hospice Care Plus
208 Kidd Dr	Berea	KY	40403	311038258	501(C)(3)	$25,000	Support of organization working to improve general welfare within the appalachian region
Hospice of the Bluegrass
57 Dennis Sandlin Md Cove	Hazard	KY	41701	610978097	501(C)(3)	$17,000	Support of organization working to improve general welfare within the appalachian region
Housing Development Alliance Inc
2871 North Main St	Hazard	KY	41701	611235346	501(C)(3)	$12,000	Support of organization working to improve general welfare within the appalachian region
Judis Place for Kids Inc
128 South College St	Pikeville	KY	41501	611366084	501(C)(3)	$17,000	Support of organization working to improve general welfare within the appalachian region
Kentucky River Child Advocacy Center
465 Cedar St	Hazard	KY	41701	611367930	501(C)(3)	$17,000	Support of organization working to improve general welfare within the appalachian region
Lend-A-Hand-Center Inc
3234 KY 718	Walker	KY	40997	610675390	501(C)(3)	$5,000	Support of organization working to improve general welfare within the appalachian region
Linwood Community Daycare
PO Box 720	Slatyfork	WV	26291	461033746	501(C)(3)	$13,953	Support of organization working to improve general welfare within the appalachian region
Magoffin County Cooperative Extension Service
PO Box 349	Salyersville	KY	41465	611052799	Ky State Govt Entity	$6,488	Support of organization working to improve general welfare within the appalachian region
Martin County Extension Service
9 Holy St	Inez	KY	41224	832555052	Ky State Govt Entity	$13,374	Support of organization working to improve general welfare within the appalachian region
Morristown Hamblen Central Services Inc
2450 S cumberland St	Morristown	TN	37813	620808245	501(C)(3)	$14,159	Support of organization working to improve general welfare within the appalachian region
New Opportunity School
204 Chestnut St	Berea	KY	40403	611323868	501(C)(3)	$24,500	Support of organization working to improve general welfare within the appalachian region
Owsley County Board of Education
RR3 Box 340	Booneville	KY	41314	616001246	Ky State Govt Entity	$17,346	Support of organization working to improve general welfare within the appalachian region
Pine Mountain Settlement School
36 Hwy 510	Bledsoe	KY	40810	610444789	501(C)(3)	$34,500	Support of organization working to improve general welfare within the appalachian region
Red Bird Mission
70 Queendale Center	Beverly	KY	40913	610674373	501(C)(3)	$26,223	Support of organization working to improve general welfare within the appalachian region
Red Bird Mountain Medical Center
53 Queendale Center	Beverly	KY	40913	610945454	501(C)(3)	$20,000	Support of organization working to improve general welfare within the appalachian region
Roman Catholic Diocese of Lexington
203 South Central Ave	Lexington	KY	42501	611132894	501(C)(3)	$10,000	Support of organization working to improve general welfare within the appalachian region
Scott Christian Care Center
PO Box 5373	Oneida	TN	37841	453574908	501(C)(3)	$27,815	Support of organization working to improve general welfare within the appalachian region
St Vincent Mission Inc
PO Box 232	David	KY	41616	610961940	501(C)(3)	$28,500	Support of organization working to improve general welfare within the appalachian region
Step by Step Inc
1701 Fifth Ave	Charleston	WV	25312	550746556	501(C)(3)	$32,000	Support of organization working to improve general welfare within the appalachian region
The Childrens Home Society of West Virginia Inc
1422 Kanawha Blvd E	Charleston	WV	25301	550360199	501(C)(3)	$7,000	Support of organization working to improve general welfare within the appalachian region
The David School
PO Box 1	David	KY	41616	310889471	501(C)(3)	$37,000	Support of organization working to improve general welfare within the appalachian region
Turning Point Domestic Violence Services Inc
PO Box 1297	Prestonsburg	KY	41653	472369354	501(C)(3)	$17,000	Support of organization working to improve general welfare within the appalachian region
UK Diabetes in Children
219 Sturgill Development Bldg	Lexington	KY	40506	616001218	Ky State Govt Entity	$11,000	Support of organization working to improve general welfare within the appalachian region

Field	Value	IRS element (for citing)
Total501c3 Org	38	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 $70,423,950.	1432	$6,615,528
BRUSHY FORK ANNUAL INSTITUTE SCHOLARSHIPS - AWARDED TO PARTICIPANTS TO ATTEND ANNUAL INSTITUTE, A LEADERSHIP AND COMMUNITY DEVELOPMENT TRAINING EVENT, HOSTED BY BRUSHY FORK.	41	$7,925

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 (12 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	$351,727	$0	$0	$0	$31,950	$0	$22,800	$0	$31,093	$0	$437,570	$0	$0	$0
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	$245,454	$0	$0	$0	$2,220	$0	$20,026	$0	$15,790	$0	$283,490	$0	$0	$0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	$175,737	$0	$0	$0	$1,998	$0	$14,759	$0	$21,109	$0	$213,603	$0	$0	$0
BERRY CHAD
VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY	$181,839	$0	$0	$0	$1,427	$0	$14,880	$0	$13,214	$0	$211,360	$0	$0	$0
SADERHOLM MATT
DEAN OF FACULTY	$150,429	$0	$0	$0	$1,179	$0	$12,800	$0	$24,988	$0	$189,396	$0	$0	$0
SINGLETON DERRICK
VP FOR OPERATIONS & SUSTAINABILITY	$179,509	$0	$0	$0	$1,501	$0	$14,915	$0	$10,214	$0	$206,139	$0	$0	$0
STEELE SCOTT
PROVOST	$134,037	$0	$0	$0	$666	$0	$11,011	$0	$14,580	$0	$160,294	$0	$0	$0
BARBOUR CHANNEL
VP FOR STUDENT LIFE	$132,549	$0	$0	$0	$663	$0	$10,800	$0	$8,474	$0	$152,486	$0	$0	$0
KENNISON MONICA
CHAIR OF NURSING	$163,580	$0	$0	$0	$1,658	$0	$12,191	$0	$16,857	$0	$194,286	$0	$0	$0
LAWSON STEVE
ASSOC VP FOR HUMAN RESOURCES	$136,103	$0	$0	$0	$757	$0	$10,303	$0	$8,087	$0	$155,250	$0	$0	$0
HACKBERT PETER
PROFESSOR/CO-DIR OF EPG	$135,138	$0	$0	$0	$1,437	$0	$10,717	$0	$8,417	$0	$155,709	$0	$0	$0
GENTRY DREAMA
EXEC DIR EXT FUNDED PROG	$120,951	$0	$0	$0	$643	$0	$10,450	$0	$25,019	$0	$157,063	$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 (4 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
CITY OF BEREA KENTUCKY (SCHEDULE 1)
B	616001787		2012-09-21	$10,000,000	CONSTRUCT RESIDENCE HALL AND REFUND BONDS ISSUED 2008 FOR RENOVATION	false	false	false
COUNTY OF GARRARD KENTUCKY (SCHEDULE 1)
C	616000835		2012-12-27	$7,621,900	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	false	false	false
COUNTY OF ESTILL KENTUCKY (SCHEDULE 1)
D	616000826	29755CAV1	2013-04-10	$8,945,000	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (4 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	$5,860,000	$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	$8,661,967	$0	$10,002,493	$0	$0	$0	$0	$0	$0	$6,673,881	$3,328,612	$0	2013	Yes (true)	false	Yes (true)	Yes (true)
C	$5,412,781	$0	$7,621,900	$0	$0	$0	$0	$0	$0	$0	$7,621,900	$0	2013	false	Yes (true)	Yes (true)	Yes (true)
D	$470,000	$0	$8,978,676	$0	$0	$0	$97,143	$0	$0	$0	$8,881,533	$0	2013	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (4 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)
D	false	false	false	false	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 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)
(no name)
D	false		false	false		false	false	Yes (true)	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

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

Supplemental Information Detail SupplementalInformationDetail (6 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 Column B: $2,493
Schedule K, Part IV, Line 2b County of Garrard, Kentucky	Schedule 1, Column C: There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2b CITY OF BEREA, KENTUCKY	Schedule 2, 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 D: There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2b City of Berea, Kentucky	Schedule 1, Column B: There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2c COLUMN A	Issuer name: CITY OF BEREA, KENTUCKY (SCHEDULE 1) The calculation for computing no rebate due was performed on 10/29/2008

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd

Issuer Name IssuerName

Field	Value	IRS element (for citing)
Business Name Line1	CITY OF BEREA KENTUCKY (SCHEDULE 2)	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Bond Issuer EIN	616001787	BondIssuerEIN
Bond Issued	2015-05-12	BondIssuedDt
Issue Price	$6,435,000	IssuePriceAmt
Purpose	REFUND BONDS ISSUED 9/27/2005 FOR CENTRAL HEAT PLANT AND VARIOUS CAPITAL PROJECTS	PurposeDesc
Defeased	false	DefeasedInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Pool Financing	false	PoolFinancingInd

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Retired	$3,695,017	RetiredAmt
Bond Defeased	$0	BondDefeasedAmt
Total Proceeds	$6,435,000	TotalProceedsAmt
In Reserve Fund	$0	InReserveFundAmt
Capitalized Interest	$0	CapitalizedInterestAmt
Refunding Escrow	$0	RefundingEscrowAmt
Issuance Costs From Proceeds	$0	IssuanceCostsFromProceedsAmt
Credit Enhancement	$0	CreditEnhancementAmt
Working Capital Expenditures	$0	WorkingCapitalExpendituresAmt
Capital Expenditures	$0	CapitalExpendituresAmt
Other Spent Proceeds	$6,435,000	OtherSpentProceedsAmt
Unspent	$0	UnspentAmt
Substantial Completion	2015	SubstantialCompletionYr
Refunding Tax Exempt Bonds	Yes (true)	RefundingTaxExemptBondsInd
Refunding Taxable Bonds	false	RefundingTaxableBondsInd
Final Allocation Made	Yes (true)	FinalAllocationMadeInd
Adequate Books And Rec Maint	Yes (true)	AdequateBooksAndRecMaintInd

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Owning Bond Financed Property	false	OwningBondFinancedPropertyInd
Any Lease Arrangements	false	AnyLeaseArrangementsInd
Mgmt Contract Bond Fincd Prop	false	MgmtContractBondFincdPropInd
Any Research Agreements	false	AnyResearchAgreementsInd
Private Bus Use By Others	0.0	PrivateBusUseByOthersPct
Private Bus Concerning UBI	0.0	PrivateBusConcerningUBIPct
Total Private Business Use	0.0	TotalPrivateBusinessUsePct
Bond Iss Meet Prvt Sec Pymt Test	false	BondIssMeetPrvtSecPymtTestInd
Change In Use Bond Financed Prop	false	ChangeInUseBondFinancedPropInd
Procs Nonqualified Bond Remdtd	Yes (true)	ProcsNonqualifiedBondRemdtdInd

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Form8038 T Filed	false	Form8038TFiledInd
Exception To Rebate	Yes (true)	ExceptionToRebateInd
Variable Rate Issue	false	VariableRateIssueInd
Hedge Identified In Bks And Rec	false	HedgeIdentifiedInBksAndRecInd
Gross Proceeds Invested In GIC	false	GrossProceedsInvestedInGICInd
Gross Proceeds Invested	false	GrossProceedsInvestedInd
Written Proc To Monitor Reqs	Yes (true)	WrittenProcToMonitorReqsInd

Procedures Corrective Action ProceduresCorrectiveActionGrp

Field	Value	IRS element (for citing)
Bond Reference	A	BondReferenceCd
Procedures Corrective Action	Yes (true)	ProceduresCorrectiveActionInd

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (9 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
LAUREN ROELOFS
PRESIDENT'S SPOUSE	$69,512	SALARY: LAUREN ROELOFS IS THE SPOUSE OF PRESIDENT LYLE D. ROELOFS AND IS EMPLOYED BY BEREA COLLEGE AS SPECIAL ASSISTANT TO THE PRESIDENT. COMPENSATION AND BENEFITS ARE DETERMINED BY THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES. DUTIES INCLUDE: SUPERVISE AND BE RESPONSIBLE FOR USE OF THE PRESIDENT'S HOME AND EXTENDING HOSPITALITY TO STUDENTS, FACULTY, STAFF, ALUMNI, TRUSTEES AND VISITORS TO CAMPUS; MANAGE THE EXPENDITURE OF ALL FUNDS ALLOCATED FOR THE PRESIDENT'S HOME; ASSIST THE PRESIDENT IN BUILDING POSITIVE RELATIONSHIPS WITHIN THE COLLEGE COMMUNITY AND THE CITIZENS OF BEREA AND MADISON COUNTY; TRAVEL WITH THE PRESIDENT ON MATTERS OF OFFICIAL COLLEGE BUSINESS; AND ASSIST THE PRESIDENT, AS APPROPRIATE, IN THE CULTIVATION OF GIFTS TO THE COLLEGE THROUGH PRIVATE DONORS, FOUNDATIONS AND BUSINESS ORGANIZATIONS.	false
LISA BERRY
VICE PRESIDENT FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY'S SPOUSE	$83,329	SALARY: LISA BERRY IS THE SPOUSE OF VICE PRESIDENT FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY CHAD BERRY AND IS EMPLOYED BY BEREA COLLEGE AS A GIFT OFFICER. COMPENSATION AND BENEFITS ARE DETERMINED BY THE VICE PRESIDENT FOR STRATEGIC INITIATIVES.	false
Joslyn Glover
Daughter of Board of Trustee Member	$106,417	Joslyn Glover is employed by Berea College as the Title VII/Title IX coordinator; she is the daughter of Board of Trustee member, Betty Olinger. Compensation and benefits are determined by the academic vice president of diversity and equity inclusion.	false
Rhonda Johns
Sister of Board of Trustee Member	$81,264	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
VICE PRESIDENT FOR STRATEGIC INITIATIVES' SPOUSE	$110,095	SALARY: AARON BEALE IS THE SPOUSE OF VICE PRESIDENT FOR STRATEGIC INITIATIVES 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	$100,359	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
KIMBERLY SADERHOLM
DEAN OF FACULTY'S SISTER-IN-LAW	$16,343	SALARY: KIMBERLY SADERHOLM IS THE SISTER-IN-LAW 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	$46,440	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	$77,761	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

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$270	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	67	ContributionCnt
Noncash Contributions Rpt F990	$784,120	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Collectibles CollectiblesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$330	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - DONOR VALUE	MethodOfDeterminingRevenuesTxt

Historical Artifacts HistoricalArtifactsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$240	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Other - DONOR VALUE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	Camera and camera equipment	1	$1,870	Other - DONOR VALUE
Yes (X)	hardware for two electric vehicle chargers	1	$3,500	Other - Donor value

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

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule M, Part I Explanations of reporting method for number of contributions	FormAndLineReferenceDesc
Explanation	Books and publications - Reporting the number of contributions received. Historical artifacts - Number of contributions received Securities - Publicly traded - Number of contributions received Collectibles - Number of contributions received Other - Camera and camera equipment Number of contributions received Other - hardware for two electric vehicle chargers Number of contributions received	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (15 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 BETWEEN 70 AND 80 PERCENT OF ITS STUDENTS EACH YEAR. THE BALANCE COME FROM 40-PLUS STATES AND 70-PLUS COUNTRIES, REPRESENTING A RICH DIVERSITY OF COLORS, CULTURES, AND FAITHS. ALMOST 40 PERCENT OF STUDENTS ARE OF COLOR, AND MORE THAN 60 PERCENT OF FIRST-YEAR STUDENTS COME FROM FAMILIES WHERE NEITHER PARENT HAS A COLLEGE DEGREE. IN ADDITION, MORE THAN 50 PERCENT OF ENTERING STUDENTS HAVE AN EXPECTED FAMILY CONTRIBUTION (EFC) OF $0, MEANING THE FAMILY CAN PROVIDE NO MONIES TOWARD THE COST OF EDUCATION; HENCE, APPROXIMATELY 98 PERCENT OF BEREA COLLEGE'S DOMESTIC STUDENTS ARE PELL GRANT ELIGIBLE. 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 PROVIDES INSTITUTIONAL GRANT AID TO ASSIST STUDENTS WITH HOUSING, MEALS, BOOKS, AND SUPPLIES. BEREA COLLEGE IS NATIONALLY RECOGNIZED FOR ACADEMICS AND FOR SERVICE-LEARNING, AND IN 2018 WASHINGTON MONTHLY MAGAZINE RANKED BEREA THE #1 LIBERAL ARTS COLLEGE FOR ITS CONTRIBUTIONS TO THE PUBLIC GOOD. IT OFFERS RIGOROUS UNDERGRADUATE ACADEMIC PROGRAMS LEADING TO BACHELOR OF ARTS AND BACHELOR OF SCIENCE DEGREES IN 32 FIELDS. AS ONE OF EIGHT FEDERALLY RECOGNIZED WORK COLLEGES IN THE UNITED STATES, BEREA REQUIRES ALL STUDENTS TO WORK A MINIMUM OF TEN HOURS PER WEEK. STUDENTS RECEIVE PAYMENT FOR THEIR WORK THAT IS USED TO HELP PAY FOR HOUSING, MEALS, BOOKS, AND SUPPLIES. IN AN ATMOSPHERE OF DEMOCRATIC LIVING EMPHASIZING THE DIGNITY OF ALL WORK, BEREA STUDENTS ARE EMPLOYED 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. As a result of the Novel Coronavirus Disease (COVID-19), the President of the United States declared that the COVID-19 outbreak in the United States constituted a national emergency effective March 1, 2020. As a result, during March of 2020, the College made adjustments to its operations and academic delivery based on the spread of COVID-19 throughout the United States and State of Kentucky. The College extended the spring 2020 term courses online to allow students to complete their spring semester course work. The summer 2020 academic terms were moved to online as well. Employees and faculty were asked to work remotely from home unless they were deemed essential employees, and the College continued to provide salary and benefits to all employees and faculty. The College put in place a plan with various phases to bring students and employees back for the fall 2020 semester. The plan was based on the status of COVID-19, which included gathering sizes on campus, students living on campus, travel restrictions, employees on campus and other requirements. The College also took steps to reduce spending on travel, food, printing, promotional funds and other spending associated with normal College operations due to the operational changes resulting from COVID-19. The College was able to complete the fall semester 2020 and spring semester 2021 with primarily in person classes using appropriate pandemic protocols, including vaccinations and regular testing of both students and employees. Many of these COVID-19 protocols will remain in place as the College continues the fall 2021 semester and the College continues to maintain reasonable operational changes in an effort to control spending as the pandemic continues into fiscal year 2022. While the future impacts of the COVID-19 pandemic cannot be quantified at this time, the College continues to monitor its course and, if necessary, is prepared to take additional measures to protect the health and welfare of the College and its students and employees.
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 11,161,168 including grants of $)(Revenue $ 1,833,181) 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 $ 10,662,533 including grants of $)(Revenue $ 5,340,471) RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS.
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 6,615,528 including grants of $ 6,623,453)(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 $70,423,950. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.
Form 990, Part III, Line 4d Description of other program services	(Expenses $ 4,100,215 including grants of $)(Revenue $ 2,076,531) STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.
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	The College bylaws underwent a revision to include the addition of a section outlining Emergency Powers in the event of a natural disaster or emergency declared by Local, state or national authorities. In addition, The title of Vice President for Alumni, Communications and College Relations was changed to Vice President for Alumni, Communications and Philanthropy. An amendment was also made so that meetings of the Board of Trustees may be conducted via remote communication.
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 - Total Revenue: 69405, Related or Exempt Function Revenue: , Unrelated Business Revenue: 69405, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Water and Timber Sales - Total Revenue: 195193, Related or Exempt Function Revenue: , Unrelated Business Revenue: 195193, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Indirect Cost Elimination - Total Revenue: -4981793, Related or Exempt Function Revenue: -4981793, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other - Total Revenue: 6419283, Related or Exempt Function Revenue: 6419283, 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: 65446, Related or Exempt Function Revenue: 65446, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part XI, Line 9 Other changes in net assets or fund balances	change in annuity payment liability of annuity contracts - 377789; change in funds held in trust by others - 6654000; annuity payments - -1658198; interest rate swaps - 1857000;

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 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
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	40403		Facilitated NMTC Financing Transaction	KY	501(c)(3)	Berea College	Yes (true)	Type II

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
4 TRUSTS
N/A	CT	NA	Trust	false
11 TRUSTS
N/A	OH	NA	Trust	false
2 TRUSTS
N/A	VA	NA	Trust	false
4 TRUSTS
N/A	FL	NA	Trust	false
3 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	Yes (true)	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	Yes (true)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	Yes (true)	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 (4 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
Berea College Leverage Lender Inc
A	$37,564	FAIR MARKET VALUE
Berea College Leverage Lender Inc
D	$5,754,561	FAIR MARKET VALUE
Berea College Leverage Lender Inc
E	$5,754,561	FAIR MARKET VALUE
Berea College Science and Health Foundation Inc
K	$619,635	FAIR MARKET VALUE