BEREA COLLEGE: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: BEREA COLLEGE (EIN 61-0444650)
Tax period: 2014-07-01 to 2015-06-30
Filed: 2016-02-10
IRS object ID: 201610419349300716
Schema version: 2014v6.0
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	2016-02-10T09:00:12-06:00	ReturnTs
Tax Period End	2015-06-30	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 HORWATH LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	9600 Brownsboro Road	AddressLine1Txt
Address Line2	Suite 400	AddressLine2Txt
City	Louisville	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	402411122	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-07-01	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	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	2016-02-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-04-25 22:37:26Z	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	AddressLine1Txt
City	BEREA	CityNm
State Abbreviation	KY	StateAbbreviationCd
ZIP	40404	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$305,921,379	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	30	VotingMembersGoverningBodyCnt
Voting Members Independent	30	VotingMembersIndependentCnt
Total Employee	857	TotalEmployeeCnt
Total Volunteers	128	TotalVolunteersCnt
Total Gross UBI	$268,446	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$176,945	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$65,939,957	PYContributionsGrantsAmt
CY Contributions Grants	$59,881,525	CYContributionsGrantsAmt
PY Program Service Revenue	$17,648,657	PYProgramServiceRevenueAmt
CY Program Service Revenue	$18,784,350	CYProgramServiceRevenueAmt
PY Investment Income	$97,835,214	PYInvestmentIncomeAmt
CY Investment Income	$101,972,527	CYInvestmentIncomeAmt
PY Other Revenue	$1,587,271	PYOtherRevenueAmt
CY Other Revenue	$1,241,889	CYOtherRevenueAmt
PY Total Revenue	$183,011,099	PYTotalRevenueAmt
CY Total Revenue	$181,880,291	CYTotalRevenueAmt
PY Grants And Similar Paid	$5,523,816	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$5,571,482	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$42,416,068	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$44,993,628	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$582,697	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$428,166	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$4,022,226	CYTotalFundraisingExpenseAmt
PY Other Expenses	$47,814,188	PYOtherExpensesAmt
CY Other Expenses	$50,267,174	CYOtherExpensesAmt
PY Total Expenses	$96,336,769	PYTotalExpensesAmt
CY Total Expenses	$101,260,450	CYTotalExpensesAmt
PY Revenues Less Expenses	$86,674,330	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$80,619,841	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,454,920,382	TotalAssetsBOYAmt
Total Assets EOY	$1,432,784,656	TotalAssetsEOYAmt
Total Liabilities BOY	$84,660,923	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$83,477,561	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,370,259,459	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,349,307,095	NetAssetsOrFundBalancesEOYAmt
Mission	BEREA COLLEGE SEEKS TO TRANSFORM THE LIVES OF ITS STUDENTS AND THEIR FAMILIES BY ADMITTING ACADEMICALLY PROMISING STUDENTS FROM LOW-INCOME FAMILIES AND COVERS TUITION FOR EVERY DEGREE-SEEKING STUDENT. EACH SCHOLARSHIP IS WORTH APPROXIMATELY $100,000 OVER FOUR YEARS. (CONTINUED ON SCHEDULE O)	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$25,256,581	ExpenseAmt
Revenue	$476,699	RevenueAmt
Desc	INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,600 STUDENTS.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$23,103,573	ExpenseAmt
Grant	$1,225,033	GrantAmt
Revenue	$147,789	RevenueAmt
Desc	PUBLIC SERVICE-INCLUDES EXPENDITURES FOR THE UPWARD BOUND PROGRAM, EDUCATIONAL TALENT SEARCH, GEAR UP PROGRAM, PROMISE NEIGHBORHOOD, CONTINUING EDUCATION, EXTENSION AND OUTREACH PROGRAMS, AND COMMUNITY ASSISTANCE PROGRAMS THAT SUPPORT THE INSTITUTION'S MISSION OF SERVICE.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$10,243,966	ExpenseAmt
Revenue	$2,132,825	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
$10,048,808	$1,042,894	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.
$8,959,144	$8,239,186	RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS.
$4,346,449	$3,700,000	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 $38,993,800. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.	$4,346,449
$3,950,728	$3,111,668	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	$27,305,129	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$4,346,449	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$16,093,748	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$85,909,249	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
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
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	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	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 With Officer Ent	Yes (true)	BusinessRlnWithOfficerEntInd
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	false	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	854	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	857	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
Form1098 C Filed	Yes (true)	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	30	GoverningBodyVotingMembersCnt
Independent Voting Member	30	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	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	AK	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	AR	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	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	MS	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	NY	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	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 (42 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
MOSES HAROLD L
CHAIR	7.00	Yes (X)	Yes (X)	$0	$0	$0
ZEIGLER STEPHANIE BOWLING
VICE CHAIR	4.00	Yes (X)	Yes (X)	$0	$0	$0
BEASON CHARLOTTE F
TRUSTEE	2.00	Yes (X)		$0	$0	$0
BLADE VANCE
TRUSTEE	2.00	Yes (X)		$0	$0	$0
BLAIR NANCY
TRUSTEE	2.50	Yes (X)		$0	$0	$0
BONNYMAN ANNE BERRY
TRUSTEE	2.00	Yes (X)		$0	$0	$0
BRIDY JOSEPH JOHN
TRUSTEE	2.00	Yes (X)		$0	$0	$0
CALDWELL LYNNE BLANKENSHIP
TRUSTEE	2.00	Yes (X)		$0	$0	$0
CALDWELL SCOTT
TRUSTEE	2.00	Yes (X)		$0	$0	$0
DAVID CHELLA
TRUSTEE	2.00	Yes (X)		$0	$0	$0
CHOW DAVID H
TRUSTEE	2.00	Yes (X)		$0	$0	$0
CROWE CHARLES
TRUSTEE	2.00	Yes (X)		$0	$0	$0
CULBRETH M ELIZABETH
TRUSTEE	2.00	Yes (X)		$0	$0	$0
FLEMING JOHN E
TRUSTEE	2.00	Yes (X)		$0	$0	$0
HALE JERRY B
TRUSTEE	2.00	Yes (X)		$0	$0	$0
HALL DONNA S
TRUSTEE	2.00	Yes (X)		$0	$0	$0
HAWKS ROBERT F
TRUSTEE	2.00	Yes (X)		$0	$0	$0
JENKINS SCOTT M
TRUSTEE	2.50	Yes (X)		$0	$0	$0
JENNINGS GLENN R
TRUSTEE	2.00	Yes (X)		$0	$0	$0
JOHNSON SHAWN C D
TRUSTEE	2.50	Yes (X)		$0	$0	$0
LARSEN BRENDA TODD
TRUSTEE	2.00	Yes (X)		$0	$0	$0
LOWE JR EUGENE Y
TRUSTEE	2.50	Yes (X)		$0	$0	$0
ORR DOUGLAS M
TRUSTEE	2.50	Yes (X)		$0	$0	$0
PHILLIPS THOMAS W
TRUSTEE	2.50	Yes (X)		$0	$0	$0
RICHARDSON WILLIAM B
TRUSTEE	2.00	Yes (X)		$0	$0	$0
ROOP DENNIS R
TRUSTEE	2.00	Yes (X)		$0	$0	$0
SEABURY II CHARLES WARD
TRUSTEE	2.00	Yes (X)		$0	$0	$0
SHELTON DAVID E
TRUSTEE	2.00	Yes (X)		$0	$0	$0
THOMPSON TYLER S
TRUSTEE	2.50	Yes (X)		$0	$0	$0
YAHNG ROBERT T
TRUSTEE	2.50	Yes (X)		$0	$0	$0
ROELOFS LYLE D
PRESIDENT	60.00		Yes (X)	$319,182	$0	$44,091
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	50.00		Yes (X)	$154,888	$0	$29,581
BERRY CHAD
ACADEMIC VP & DEAN OF FACU	50.00		Yes (X)	$168,890	$0	$25,909
BURNSIDE VIRGIL
VP LABOR AND STUDENT LIFE	50.00		Yes (X)	$101,784	$0	$12,094
SINGLETON DERRICK
VP SUSTAINABILITY	50.00		Yes (X)	$154,690	$0	$29,389
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	40.00		Yes (X)	$228,304	$0	$35,276
HACKBERT PETER
PROFESSOR/CO-DIR OF EPG	40.00			$116,661	$0	$15,281	Yes (X)
SINGH JOANNE
ASSOCIATE VICE PRESIDENT FOR DEVELOPMENT	40.00			$114,523	$0	$15,866	Yes (X)
GENTRY DREAMA
EXECUTIVE DIRECTOR, PARTNERS FOR EDUCATION	40.00			$105,605	$0	$25,124	Yes (X)
GLOTZBACH TIM
BEREA COLLEGE CRAFT PROGRAM DIRECTOR	40.00			$104,322	$0	$22,717	Yes (X)
ORR WAYNE
FACILITIES MANAGEMENT DIRECTOR	40.00			$101,048	$0	$25,065	Yes (X)
JANSSEN MICHELLE
VP FOR ALUMNI & COLLEGE RELATIONS (FORMER)	50.00			$103,430	$0	$14,924		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,773,327	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$295,317	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	12	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	Yes (true)	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
MESSER CONSTRUCTION CO
832 W MAIN ST	LEXINGTON	KY	40508	CONSTRUCTION	$6,727,107
THE BALLINGER COMPANY
833 CHESTNUT ST	PHILADELPHIA	PA	19107	ARCHITECTURAL SERVICES	$1,266,688
DENHAM-BLYTHE COMPANY INC
PO BOX 11636	LEXINGTON	KY	40576	CONSTRUCTION	$790,418
KENTUCKY SCIENCE & TECHNOLOGY CORP
200 W VINE ST	LEXINGTON	KY	40507	PROFESSIONAL SERVICES	$668,345
LUCKETT & FARLEY ARCHITECTS ENGINEERS & CONSTRUCTION MGRS
737 S 3RD ST	LOUISVILLE	KY	40202	ARCHITECTURAL SERVICES	$568,452

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	26	CntrctRcvdGreaterThan100KCnt
Info In Schedule O Part VIII	Yes (X)	InfoInScheduleOPartVIIIInd
Government Grants	$25,695,644	GovernmentGrantsAmt
All Other Contributions	$34,185,881	AllOtherContributionsAmt
Noncash Contributions	$1,257,284	NoncashContributionsAmt
Total Contributions	$59,881,525	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Residence/Dining Sev Rev	721310	$8,133,640	$8,133,640
Grants for Educ Fees	611710	$3,700,000	$3,700,000
Boone Tavern	721110	$3,111,668	$3,111,668
Fees/Ins Pd by Students	611710	$1,534,840	$1,534,840
Income from Agriculture Farm Lab	900099	$351,267	$351,267

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,952,935	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,395,826	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$557,109	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$18,784,350	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,435,197	TotalRevenueColumnAmt
Unrelated Business Revenue	-$290,163	UnrelatedBusinessRevenueAmt
Exclusion	$21,725,360	ExclusionAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,973	TotalRevenueColumnAmt
Exclusion	$27,973	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$515,076	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$333,938	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$181,138	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$181,138	TotalRevenueColumnAmt
Exclusion	$181,138	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$203,412,397	SecuritiesAmt
Other	$56,723	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$122,926,372	SecuritiesAmt
Other	$5,418	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$80,486,025	SecuritiesAmt
Other	$51,305	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$80,537,330	TotalRevenueColumnAmt
Exclusion	$80,537,330	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$625,436	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$775,360	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$149,924	TotalRevenueColumnAmt
Exclusion	-$149,924	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Child Dev Lab	624410	$557,382	$557,382
Admin Cost Allowance	900099	$144,980		$144,980
Gift Annuity Administration	525990	$211,435		$211,435

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$268,905	TotalRevenueColumnAmt
Related Or Exempt Func Income	$267,405	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,500	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,182,702	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$181,880,291	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,851,061	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$268,446	UnrelatedBusinessRevenueAmt
Exclusion	$102,879,259	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,225,033	TotalAmt
Program Services	$1,225,033	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$4,346,449	TotalAmt
Program Services	$4,346,449	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,478,982	TotalAmt
Program Services	$362,356	ProgramServicesAmt
Management And General	$1,020,824	ManagementAndGeneralAmt
Fundraising	$95,802	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$35,955,791	TotalAmt
Program Services	$28,797,573	ProgramServicesAmt
Management And General	$4,839,555	ManagementAndGeneralAmt
Fundraising	$2,318,663	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$2,306,208	TotalAmt
Program Services	$1,849,464	ProgramServicesAmt
Management And General	$296,954	ManagementAndGeneralAmt
Fundraising	$159,790	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$2,895,495	TotalAmt
Program Services	$2,322,044	ProgramServicesAmt
Management And General	$372,832	ManagementAndGeneralAmt
Fundraising	$200,619	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$2,357,152	TotalAmt
Program Services	$1,890,319	ProgramServicesAmt
Management And General	$303,514	ManagementAndGeneralAmt
Fundraising	$163,319	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$14,820	TotalAmt
Management And General	$14,820	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$116,862	TotalAmt
Management And General	$116,862	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$20,562	TotalAmt
Program Services	$20,562	ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$428,166	TotalAmt
Fundraising	$428,166	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$851,811	TotalAmt
Management And General	$851,811	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

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

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$146,684	TotalAmt
Program Services	$115,897	ProgramServicesAmt
Management And General	$30,787	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$607,921	TotalAmt
Program Services	$555,638	ProgramServicesAmt
Management And General	$42,642	ManagementAndGeneralAmt
Fundraising	$9,641	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,496,285	TotalAmt
Program Services	$468,160	ProgramServicesAmt
Management And General	$1,028,125	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,611,234	TotalAmt
Program Services	$5,272,059	ProgramServicesAmt
Management And General	$286,539	ManagementAndGeneralAmt
Fundraising	$52,636	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,423,361	TotalAmt
Program Services	$1,211,756	ProgramServicesAmt
Management And General	$159,748	ManagementAndGeneralAmt
Fundraising	$51,857	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$29,663	TotalAmt
Program Services	$14,249	ProgramServicesAmt
Management And General	$15,414	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,713,464	TotalAmt
Program Services	$1,505,538	ProgramServicesAmt
Management And General	$200,186	ManagementAndGeneralAmt
Fundraising	$7,740	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$7,829,944	TotalAmt
Program Services	$7,309,219	ProgramServicesAmt
Management And General	$520,725	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$482,451	TotalAmt
Program Services	$167,489	ProgramServicesAmt
Management And General	$309,810	ManagementAndGeneralAmt
Fundraising	$5,152	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Outreach Programs	$16,499,713	$16,499,713
Boone Tavern	$3,008,733	$3,008,733
Repairs & Maintenance	$2,628,049	$2,443,233	$99,760	$85,056
Residence Halls & Food Service	$5,543,817	$5,543,817

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,241,800	TotalAmt
Program Services	$979,948	ProgramServicesAmt
Management And General	$818,067	ManagementAndGeneralAmt
Fundraising	$443,785	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$101,260,450	TotalAmt
Program Services	$85,909,249	ProgramServicesAmt
Management And General	$11,328,975	ManagementAndGeneralAmt
Fundraising	$4,022,226	FundraisingAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$57,833,858	BOYAmt
EOY	$60,545,253	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$35,559,594	BOYAmt
EOY	$36,474,156	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$756,834	BOYAmt
EOY	$636,982	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,278,425	BOYAmt
EOY	$1,263,142	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,310,577	BOYAmt
EOY	$2,075,081	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$263,287,793	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$94,328,654	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$160,952,695	BOYAmt
EOY	$168,959,139	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$933,487,100	BOYAmt
EOY	$903,074,366	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$260,945,600	BOYAmt
EOY	$257,764,000	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$1,441,350	BOYAmt
EOY	$1,461,103	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,354,349	BOYAmt
EOY	$531,434	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,454,920,382	BOYAmt
EOY	$1,432,784,656	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$11,183,779	BOYAmt
EOY	$14,134,164	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$139,648	BOYAmt
EOY	$136,278	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$55,043,717	BOYAmt
EOY	$51,226,012	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$18,293,779	BOYAmt
EOY	$17,981,107	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$84,660,923	BOYAmt
EOY	$83,477,561	EOYAmt

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$612,733,472	BOYAmt
EOY	$607,582,174	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$472,503,589	BOYAmt
EOY	$451,602,061	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$285,022,398	BOYAmt
EOY	$290,122,860	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,370,259,459	BOYAmt
EOY	$1,349,307,095	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,454,920,382	BOYAmt
EOY	$1,432,784,656	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$80,619,841	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$99,898,296	NetUnrlzdGainsLossesInvstAmt
Donated Services And Use Fclts	$0	DonatedServicesAndUseFcltsAmt
Investment Expense	$0	InvestmentExpenseAmt
Prior Period Adjustments	$0	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	-$1,673,909	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)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

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	$27,340,416	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$40,704,327	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,263,747	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$65,939,957	CurrentTaxYearMinus1YearAmt
Current Tax Year	$59,881,525	CurrentTaxYearAmt
Total	$244,129,972	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$27,340,416	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$40,704,327	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$50,263,747	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$65,939,957	CurrentTaxYearMinus1YearAmt
Current Tax Year	$59,881,525	CurrentTaxYearAmt
Total	$244,129,972	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$54,022,188	SubstantialContributorsTotAmt
Public Support Total170	$190,107,784	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$20,140,172	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$19,006,532	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$23,015,373	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$22,196,456	CurrentTaxYearMinus1YearAmt
Current Tax Year	$21,978,246	CurrentTaxYearAmt
Total	$106,336,779	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,859,599	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,857,545	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,716,027	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,646,855	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,182,818	CurrentTaxYearAmt
Total	$8,262,844	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$358,729,595	TotalSupportAmt
Gross Receipts Rltd Activities	$90,604,131	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.5299	PublicSupportCY170Pct
Public Support PY170	0.5240	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 - 1299838.0, COLUMN B - 1311743.0, COLUMN C - 1206842.0, COLUMN D - 1143525.0, COLUMN E - 625436.0, COLUMN F - 5587384.0; DESCRIPTION - OTHER EXCLUDED REVENUE, COLUMN A - 559761.0, COLUMN B - 545802.0, COLUMN C - 509185.0, COLUMN D - 503330.0, COLUMN E - 557382.0, COLUMN F - 2675460.0;	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	$20,562	OtherActivitiesAmt
Total Lobbying Expenditures	$20,562	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 $20,562.	ExplanationTxt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Revenues Included	$13,812	RevenuesIncludedAmt
Assets Included	$4,106,031	AssetsIncludedAmt

Held Works Art HeldWorksArtGrp

Field	Value	IRS element (for citing)
Revenues Included	$0	RevenuesIncludedAmt
Assets Included	$0	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	$1,137,222,000	BeginningYearBalanceAmt
Contributions	$13,106,826	ContributionsAmt
Investment Earnings Or Losses	$1,808,305	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$38,323,520	GrantsOrScholarshipsAmt
Other Expenditures	$11,485,900	OtherExpendituresAmt
Administrative Expenses	$851,811	AdministrativeExpensesAmt
End Year Balance	$1,101,475,900	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$1,012,401,100	BeginningYearBalanceAmt
Contributions	$14,070,410	ContributionsAmt
Investment Earnings Or Losses	$158,965,378	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$36,004,678	GrantsOrScholarshipsAmt
Other Expenditures	$10,966,226	OtherExpendituresAmt
Administrative Expenses	$1,243,984	AdministrativeExpensesAmt
End Year Balance	$1,137,222,000	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$942,618,000	BeginningYearBalanceAmt
Contributions	$6,522,001	ContributionsAmt
Investment Earnings Or Losses	$109,819,370	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$34,616,959	GrantsOrScholarshipsAmt
Other Expenditures	$10,304,885	OtherExpendituresAmt
Administrative Expenses	$1,636,427	AdministrativeExpensesAmt
End Year Balance	$1,012,401,100	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$978,734,900	BeginningYearBalanceAmt
Contributions	$9,944,280	ContributionsAmt
Investment Earnings Or Losses	-$1,064,531	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$34,378,134	GrantsOrScholarshipsAmt
Other Expenditures	$8,635,814	OtherExpendituresAmt
Administrative Expenses	$1,982,701	AdministrativeExpensesAmt
End Year Balance	$942,618,000	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$846,776,300	BeginningYearBalanceAmt
Contributions	$13,830,697	ContributionsAmt
Investment Earnings Or Losses	$166,222,757	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$37,933,666	GrantsOrScholarshipsAmt
Other Expenditures	$7,951,819	OtherExpendituresAmt
Administrative Expenses	$2,209,369	AdministrativeExpensesAmt
End Year Balance	$978,734,900	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.446	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.224	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.33	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	$3,190,835	OtherCostOrOtherBasisAmt
Book Value	$3,190,835	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$237,298,115	OtherCostOrOtherBasisAmt
Depreciation	$80,754,556	DepreciationAmt
Book Value	$156,543,559	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$0	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$18,692,812	OtherCostOrOtherBasisAmt
Depreciation	$13,574,098	DepreciationAmt
Book Value	$5,118,714	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,106,031	OtherCostOrOtherBasisAmt
Depreciation	$0	DepreciationAmt
Book Value	$4,106,031	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$168,959,139	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
SPECIAL OPPORTUNITIES	$32,650,600	F
REAL ESTATE	$2,493,300	F
HEDGE FUNDS	$170,664,200	F
Private Equities	$51,955,900	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$257,764,000	TotalBookValueSecuritiesAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (9 entries)

DescDesc	AmtAmt
CAPITAL LEASE OBLIGATIONS	$14,712
FUTURE PYMT LIAB FOR ANNUITIES	$10,822,000
AGENCY FUNDS	$626,889
REVOCABLE GIFT AGREEMENTS	$61,000
WORKERS COMP - LONG TERM PORTION	$120,000
INTEREST RATE SWAP	$5,208,400
457(B) PLAN	$217,536
Asset Retirement Obligation LT	$910,570
Kentucky School Board Insurance Trust	$0

Field	Value	IRS element (for citing)
Total Liability	$17,981,107	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$76,219,124	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$99,898,296	NetUnrealizedGainsInvstAmt
Other Revenue	$1,346,893	OtherRevenueAmt
Revenue Not Reported	-$98,551,403	RevenueNotReportedAmt
Revenue Subtotal	$174,770,527	RevenueSubtotalAmt
Investment Expenses Not Incld	$851,811	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$6,257,953	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$7,109,764	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$181,880,291	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$97,171,488	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,109,298	OtherExpensesIncludedAmt
Expenses Not Reported	$1,109,298	ExpensesNotReportedAmt
Expenses Subtotal	$96,062,190	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$851,811	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$4,346,449	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$5,198,260	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$101,260,450	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule D, Part III, Line 4 Collections of art - description of collections	THE COLLEGE ART COLLECTION WAS ESTABLISHED IN 1935 AS A TEACHING COLLECTION WITH THE PURPOSE OF PROVIDING BEREA COLLEGE STUDENTS WITH THE BEST EXAMPLES OF ART AND ARTIFACTS FROM AROUND THE WORLD. CURRENTLY, THE ART COLLECTION IS MADE UP OF MORE THAN 12,000 PIECES OF ART AND ARTIFACTS OF CULTURAL SIGNIFICANCE. INCLUDED IN THE COLLECTION ARE PAINTINGS AND PRINTS BY EUROPEAN MASTERS, CONTEMPORARY POTTERY, APPALACHIAN TEXTILES, JAPANESE AND CHINESE PRINTS AND SCROLLS, COINS, MEDALS, AND JEWELRY; COSTUMES AND ACCESSORIES; DOLLS, TOYS, MUSICAL INSTRUMENTS; AND TOOLS AND WEAPONS. THE BEREA COLLEGE ART COLLECTION IS MADE ACCESSIBLE TO THE CAMPUS AND SURROUNDING COMMUNITIES WITH THE GOAL OF PROVIDING RICH OPPORTUNITIES TO EXPERIENCE THE VISUAL ARTS FOR ALL OF THE COMMUNITIES THAT BEREA COLLEGE SERVES. BEREA COLLEGE MAINTAINS AND MAKES AVAILABLE A COLLECTION OF ARTIFACTS TO SUPPORT TEACHING AND RESEARCH ON APPALACHIA. THE APPALACHIAN ARTIFACTS COLLECTION CONTAINS NEARLY 3,000 OBJECTS DOCUMENTING LIFE IN THE REGION. ARTIFACT COLLECTIONS INCLUDE: MOUNTAIN REGION LIFE CIRCA 1850-1940; REGIONAL CRAFT TRADITIONS, ESPECIALLY TEXTILES, POTTERY AND WOODWORKING; STEREOTYPES OF APPALACHIAN PEOPLE; AND BEREA COLLEGE HISTORY.
Schedule D, Part V, Line 4 Intended uses of endowment funds	BEREA COLLEGE (THE COLLEGE) PROVIDES A LIBERAL ARTS EDUCATION TO STUDENTS WITH LIMITED FAMILY FINANCIAL RESOURCES PRIMARILY FROM THE SOUTHERN APPALACHIAN MOUNTAIN REGION, FROM WHICH IT DRAWS APPROXIMATELY 70% OF ITS STUDENTS. THE BALANCE COMES FROM ALL STATES IN THE U.S. AND IN A TYPICAL YEAR, FROM MORE THAN 50 OTHER COUNTRIES. EACH STUDENT IS PROVIDED A FULL TUITION SCHOLARSHIP AND, ACCORDINGLY, THE COLLEGE IS HEAVILY DEPENDENT ON GIFTS AND DONATIONS TO HELP PROVIDE A LOW COST BUT HIGH QUALITY EDUCATION. THE ENDOWMENT INCLUDES BOTH DONOR-RESTRICTED ENDOWMENT FUNDS AND FUNDS DESIGNATED BY THE BOARD OF TRUSTEES TO FUNCTION AS ENDOWMENTS. THE COLLEGE FOLLOWS THE POLICY OF DESIGNATING ALL UNRESTRICTED BEQUESTS AS ADDITIONS TO THE ENDOWMENT FUNDS. AS OF JUNE 30, 2015, THE COLLEGE HAS APPROXIMATELY 5,000 INDIVIDUAL ENDOWMENT FUNDS OF WHICH APPROXIMATELY 2,000 ARE DONOR-RESTRICTED FUNDS THAT ARE USED TO PROVIDE FUNDING FOR COST OF EDUCATION FOR STUDENTS, DIRECT STUDENT AID, VARIOUS ACADEMIC SUPPORT PROGRAMS, AND OTHER RESTRICTED USES.
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 2012.
Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990	rental expenses netted against income on 990 - 333938 currrent year's adjustment on future payment liabilities - 1157995 change in funds held by others - -381800 interest rate swaps - -538600 cost of sales netted against income on 990 - 775360
Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements	student aid grants netted against income on financial statements - 4346449 payments to annuitants - 1911504 -
Schedule D, Part XII, Line 2(d) Other expenses in audited financial statements not in form 990	cost of sales and rental expenses netted against income - 1109298
Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements	student aid grants netted against income - 4346449

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	false	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

BEREA COLLEGE IS EXEMPT FROM PUBLICIZING ITS NONDISCRIMINATORY POLICY BY NEWSPAPER OR BROADCAST MEDIA BECAUSE IT CUSTOMARILY DRAWS A SUBSTANTIAL PERCENTAGE OF STUDENTS FROM A LARGE PORTION OF THE CENTRAL AND SOUTHEASTERN UNITED STATES. ADDITIONALLY, IT CURRENTLY ENROLLS MEANINGFUL NUMBERS OF RACIAL MINORITIES. ITS PROMOTIONAL & RECRUITING EFFORTS ARE PURPOSEFULLY DESIGNED TO INFORM PROSPECTIVE STUDENTS OF THE RACIAL DIVERSITY OF THE SCHOOL.

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 (10 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
Central America and the Caribbean	Investments	$163,728,000
Europe (Including Iceland and Greenland)	Investments	$10,021,000
East Asia and the Pacific	Program Services	$14,000	INSTRUCTION
Europe (Including Iceland and Greenland)	Program Services	$421,000	INSTRUCTION
Central America and the Caribbean	Program Services	$13,000	STUDY ABROAD
East Asia and the Pacific	Program Services	$87,000	STUDY ABROAD
Europe (Including Iceland and Greenland)	Program Services	$322,000	STUDY ABROAD
North America (Canada & Mexico only)	Program Services	$21,000	STUDY ABROAD
South America	Program Services	$12,000	STUDY ABROAD
Russia and Neighboring States	Program Services	$1,000	STUDY ABROAD

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	0	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	0	TotalEmployeeCnt
Subtotal Spent	$174,640,000	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$174,640,000	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 (3 entries)

ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt	Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd
AMERGENT
DONOR AND ACQUISITION AND RETENTION	false	$400,754	-$400,754
ADVISORY BOARD CO
RESEARCH, CONSULTING AND MANAGEMENT SERVICES	false	$19,500	-$19,500
Donor Care Center Inc
Telefundraising services	false	$7,912	-$7,912	4535 Strausser St NW	North Canton	OH	44720

Field	Value	IRS element (for citing)
Total Gross Receipts	$0	TotalGrossReceiptsAmt
Total Retained By Contractors	$428,166	TotalRetainedByContractorsAmt
Total Net To Organization	-$428,166	TotalNetToOrganizationAmt
Licensed States	AK	LicensedStatesCd
Licensed States	AZ	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	DE	LicensedStatesCd
Licensed States	DC	LicensedStatesCd
Licensed States	FL	LicensedStatesCd
Licensed States	ID	LicensedStatesCd
Licensed States	IL	LicensedStatesCd
Licensed States	IN	LicensedStatesCd
Licensed States	KS	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	LA	LicensedStatesCd
Licensed States	ME	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MN	LicensedStatesCd
Licensed States	MT	LicensedStatesCd
Licensed States	NE	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	PA	LicensedStatesCd
Licensed States	RI	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	TX	LicensedStatesCd
Licensed States	UT	LicensedStatesCd
Licensed States	VT	LicensedStatesCd
Licensed States	VA	LicensedStatesCd
Licensed States	WA	LicensedStatesCd
Licensed States	WY	LicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule G, Part I, Line 2b(ii) Describe the custody or control arrangement.	AMERGENT-NA;ADVISORY BOARD CO.-NA;DONOR CARE CENTER, INC.-NA;
Schedule G, Part I, Line 2b(v) payment of fees or payment of expenses	AMERGENT-DONOR ACQUISITION AND RETENTION;ADVISORY BOARD CO.-RESEARCH, PERFORMANCE TECHNOLOGIES AND CONSULTING AND MANAGEMENT SERVICES;DONOR CARE CENTER, INC.-TELEMARKET FUNDRAISING SERVICES;

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (65 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
Alderson Community Food Hub
109 Cherry Ave	Alderson	WV	24910	452576670	501(C)(3)	$9,521	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)	$12,000	Support of organization working to improve general welfare within the appalachian region
Appalachian South Folklife
PO Box 10	Pipestem	WV	25979	550581558	501(C)(3)	$5,999	Support of organization working to improve general welfare within the appalachian region
Appalachian Sustainable Development
121 Russell Rd	Abingdon	VA	24210	311445533	501(C)(3)	$38,291	Support of organization working to improve general welfare within the appalachian region
Appalachia-Science in the Public Interest
50 Lair St	Mt Vernon	KY	40456	310906941	501(C)(3)	$29,661	Support of organization working to improve general welfare within the appalachian region
Bell County Agricultural Advancement Council Inc
101 Courthouse Square	Pineville	KY	40977	364557375	501(C)(3)	$750	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)	$23,000	Support of organization working to improve general welfare within the appalachian region
Big Sandy Area Child Adovacy Center
128 South College St	Pikeville	KY	41501	611366084	501(C)(3)	$14,250	Support of organization working to improve general welfare within the appalachian region
Bluegrass Domestic Violence Program
PO Box 5590	Lexington	KY	40516	201965942	501(C)(3)	$25,265	Support of organization working to improve general welfare within the appalachian region
Bobtown Arts Inc
132 Smith Ln	Berea	KY	40403	463632797	501(C)(3)	$4,000	Support of organization working to improve general welfare within the appalachian region
Breathitt County Extension Office
PO Box 612	Jackson	KY	41339	611064851	501(C)(3)	$19,542	Support of organization working to improve general welfare within the appalachian region
Chad's Hope Teen Challenge
300 Chad McWhorter Lane	Manchester	KY	40962	311078213	501(C)(3)	$7,840	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)	$20,000	Support of organization working to improve general welfare within the appalachian region
Community Food Initiatives
94 Columbus Rd	Athens	OH	45701	311375388	501(C)(3)	$9,728	Support of organization working to improve general welfare within the appalachian region
Community Foundation for the Ohio Valley Inc
1310 Market St	Wheeling	WV	26003	310908698	501(C)(3)	$3,950	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)	$65,138	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
Episcopal Diocese of Lexington
635 Maxwelton Court	Lexington	KY	40508	610536772	501(C)(3)	$17,944	Support of organization working to improve general welfare within the appalachian region
Grand Aspirations
616 N Barton St	Johnson City	TN	37604	263214541	501(C)(3)	$16,793	Support of organization working to improve general welfare within the appalachian region
Henderson Settlement Inc
Hwy 190	Frakes	KY	40940	610674965	501(C)(3)	$17,419	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)	$49,820	Support of organization working to improve general welfare within the appalachian region
Highland Educational Project
PO Box 204	Welch	WV	24801	550544741	501(C)(3)	$17,066	Support of organization working to improve general welfare within the appalachian region
Hindman Settlement Inc
PO Box 844	Hindman	KY	41822	610447248	501(C)(3)	$36,000	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)	$20,000	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)	$6,000	Support of organization working to improve general welfare within the appalachian region
Idea Center of Excellence
PO Box 22	Emmalena	KY	41740	271889435	501(C)(3)	$5,000	Support of organization working to improve general welfare within the appalachian region
Kentuckians for the Commonwealth
PO Box 1450	London	KY	40741	611015576	501(C)(3)	$100	Support of organization working to improve general welfare within the appalachian region
Kentucky Appalachian Artisan
16 West Main St	Hindman	KY	41822	611369294	501(C)(3)	$8,000	Support of organization working to improve general welfare within the appalachian region
Kentucky Environmental Foundation
PO Box 467	Berea	KY	40403	611199616	501(C)(3)	$6,080	Support of organization working to improve general welfare within the appalachian region
Laurel County African American Heritage Center Inc
119 Short St	London	KY	40741	870722953	501(C)(3)	$52,664	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)	$18,650	Support of organization working to improve general welfare within the appalachian region
Lincoln Memorial University
6965 Cumberland Gap Pkwy	Harrogate	TN	37752	620479542	501(C)(3)	$16,940	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)	$13,007	Support of organization working to improve general welfare within the appalachian region
Lotts Creek Community School
5837 Lotts Creek Rd	Hazard	KY	41701	610482965	501(C)(3)	$28,155	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	$10,720	Support of organization working to improve general welfare within the appalachian region
Morgan County Agrotourism and Local Heritage
PO Box 309	West Liberty	KY	41472	270605653	501(C)(3)	$2,500	Support of organization working to improve general welfare within the appalachian region
Morgan County Cooperative Extension Service
1002 Prestonsburg St	West Liberty	KY	41472	611044575	Ky State Govt Entity	$16,750	Support of organization working to improve general welfare within the appalachian region
New Libery Baptist Sunday
300 Collins St	Richmond	KY	40475	260664637	501(C)(3)	$7,000	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)	$25,000	Support of organization working to improve general welfare within the appalachian region
Northern Kentucky Childrens Law Center Inc
1002 Russell St	Covington	KY	41011	611167352	501(C)(3)	$3,000	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	$10,740	Support of organization working to improve general welfare within the appalachian region
People Encouraging People Inc
PO Box 285	Beattyville	KY	41311	311737260	501(C)(3)	$12,425	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)	$58,149	Support of organization working to improve general welfare within the appalachian region
Project Worth Outreach
PO Box 28	Means	KY	40346	611262974	501(C)(3)	$37,318	Support of organization working to improve general welfare within the appalachian region
Red Bird Mission
70 Queendale Ctr	Beverly	KY	40913	610674373	501(C)(3)	$48,616	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)	$22,000	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)	$6,000	Support of organization working to improve general welfare within the appalachian region
Rural Resources Inc
2870 Holley Creek Rd	Greeneville	TN	37745	621546161	501(C)(3)	$20,058	Support of organization working to improve general welfare within the appalachian region
Saint Joseph Berea Hospital Foundation Inc (Berea Hospital Lights for Life)
305 Estill Street	Berea	KY	40403	260152877	501(C)(3)	$3,500	Support of organization working to improve general welfare within the appalachian region
Scott Christian Care Center
PO Box 5373	Oneida	TN	37841	453574908	501(C)(3)	$95,099	Support of organization working to improve general welfare within the appalachian region
Shelter Society Inc
211 Litton Rd	Onieda	TN	37841	621661162	501(C)(3)	$5,000	Support of organization working to improve general welfare within the appalachian region
Sprouting Hope Inc
PO Box 1811	Marion	VA	24354	471753506	501(C)(3)	$4,154	Support of organization working to improve general welfare within the appalachian region
St John's Episcopal Church
PO Box 1512	Corbin	KY	40702	611046290	501(C)(3)	$3,035	Support of organization working to improve general welfare within the appalachian region
St Timothy's Episcopal Mission
PO Box 656	Irvine	KY	40336	271928620	501(C)(3)	$7,880	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)	$27,147	Support of organization working to improve general welfare within the appalachian region
State of West Virginia Department Dept of Agriculture
1900 Kanawha Blvd East	Charleston	WV	25304	556000765	WV State Govt Entity	$4,019	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)	$54,998	Support of organization working to improve general welfare within the appalachian region
The Civic Garden Center of Greater Cincinnati
2715 Reading Rd	Cincinnati	OH	45206	310559893	501(C)(3)	$5,731	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)	$45,452	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	$19,000	Support of organization working to improve general welfare within the appalachian region
Union Church (Woman's Industrial)
213 Prospect St	Berea	KY	40403	610444677	501(C)(3)	$9,000	Support of organization working to improve general welfare within the appalachian region
Union County Industrial Foundation Inc
100 West Main St	Morganfield	KY	42437	611181470	501(C)(3)	$9,348	Support of organization working to improve general welfare within the appalachian region
West Virginia Conference Center
1715 Lower Parchment Valley Rd	Ripley	WV	25271	550569845	501(C)(3)	$12,234	Support of organization working to improve general welfare within the appalachian region
Williamson Health & Wellness Center
PO Box 722	Williamson	WV	25661	452849701	501(C)(3)	$5,217	Support of organization working to improve general welfare within the appalachian region
Wolfe County Extension District Board
PO Box 146	Campton	KY	41301	753203591	Ky State Govt Entity	$7,370	Support of organization working to improve general welfare within the appalachian region

Field	Value	IRS element (for citing)
Total501c3 Org	65	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 $38,993,800	1592	$4,346,449
BRUSHY FORK ANNUAL INSTITUTE SCHOLARSHIPS - AWARDED TO PARTICIPANTS TO ATTEND ANNUAL INSTITUTE, A LEADERSHIP AND COMMUNITY DEVELOPMENT TRAINING EVENT, HOSTED BY BRUSHY FORK.	43	$20,025

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

Schedule I, Part I, Line 2 Description Of Procedure For Monitoring Use Of Grant Funds

ALL GRANT APPLICATIONS ARE KEPT IN STORAGE FOR SEVEN YEARS. PREVIOUSLY UNFUNDED APPLICANTS FOR GRANT MONIES FROM BEREA COLLEGE APPALACHIAN FUND (BCAF) FOLLOW CRITERIA AND A FORMAT WHICH ARE CLEARLY STATED ON THE PROGRAM WEBSITE: HTTP://WWW.BEREA.EDU/APPALACHIANFUND/APPLYINGFORGRANT.ASP. PREVIOUSLY FUNDED APPLICANTS MUST PROVIDE A DETAILED REPORT ON THE USE OF THE PREVIOUS YEAR'S GRANT FUNDING. THIS FORMAT AND CRITERIA ARE LOCATED ON THE SAME LOCATION OF THE BCAF WEBSITE. IN ADDITION, THE BCAF SPONSORS A GRANTEE CONFERENCE EACH SPRING WHEN ALL GRANTEES FOR THAT YEAR MEET AND CONDUCT PUBLIC PRESENTATIONS OF THEIR GRANT FUNDED WORK. THE BCAF IS IN REGULAR CONTACT WITH GRANTEES THROUGHOUT THE YEAR, VISITING EACH NEW GRANTEE AND REPEAT GRANTEES WHERE POSSIBLE. The staff of Grow Appalachia, including the director and two assistant directors, all individually review funding proposals from the potential partner sites for quality of programming, outreach activities and budget line items. This staff then meet as a group and discuss each proposal and either approve them as submitted, reject them out of hand, accept them conditionally asking for clarification or request more information to allow a sound decision. When the information requests are met the staff meet again and either accept or reject the proposal. Grow Appalachia also has an advisory board consisting of college and non-college members who are kept informed of Grow Appalachia's activities and program direction and who then offer advice and counsel for the program. FEDERAL, STATE, INSTITUTIONAL AND OTHER GRANTS ARE AWARDED TO STUDENTS BASED ON FINANCIAL INFORMATION GAINED FROM THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) THAT IS COMPLETED EACH YEAR. A THIRD-PARTY SOFTWARE VENDOR PROVIDES THE FEDERAL REGULATIONS BY WHICH GRANTS ARE GIVEN. THE FAFSA INFORMATION COMES FROM ELECTRONIC FILES WHICH ARE PASSWORD PROTECTED.ALL STUDENT APPLICATIONS FOR GRANTS ARE STORED ELECTRONICALLY AND ARE PASSWORD PROTECTED. DISBURSEMENTS ARE REVIEWED DAILY TO INSURE ACCURACY.

Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds.

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 (6 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
JANSSEN MICHELLE
VP FOR ALUMNI & COLLEGE RELATIONS (FORMER)	$103,430	$0	$0	$0	$0	$0	$8,353	$0	$6,571	$0	$118,354	$0	$0	$0
ROELOFS LYLE D
PRESIDENT	$296,882	$0	$0	$0	$22,300	$0	$20,800	$0	$23,291	$0	$363,273	$0	$0	$0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	$154,888	$0	$0	$0	$0	$0	$12,939	$0	$16,642	$0	$184,469	$0	$0	$0
BERRY CHAD
ACADEMIC VP & DEAN OF FACU	$164,690	$0	$0	$0	$4,200	$0	$13,835	$0	$12,074	$0	$194,799	$0	$0	$0
SINGLETON DERRICK
VP SUSTAINABILITY	$154,690	$0	$0	$0	$0	$0	$12,871	$0	$16,518	$0	$184,079	$0	$0	$0
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	$228,304	$0	$0	$0	$0	$0	$18,685	$0	$16,591	$0	$263,580	$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		2010-12-29	$7,330,000	REFUND BONDS ISSUED 1997, 1998 AND 2000 FOR VARIOUS CAPITAL PROJECTS	false	false	false
CITY OF BEREA KENTUCKY (SCHEDULE 1)
C	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)
D	616000835		2012-12-27	$7,621,900	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	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$3,345,000	$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	$4,160,000	$0	$7,330,000	$0	$0	$0	$0	$0	$0	$0	$7,330,000	$0	2010	Yes (true)	false	Yes (true)	Yes (true)
C	$2,594,525	$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)
D	$1,291,363	$0	$7,621,900	$0	$0	$0	$0	$0	$0	$0	$7,621,900	$0	2013	false	Yes (true)	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	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd
A	false	false	false	false	0.0	0.0	false	false	Yes (true)
B	false	false	Yes (true)	false	0.016	0.016	false	false	Yes (true)	false
C	false	false	false	false	0.0	0.0	false	false	Yes (true)
D	false	false	false	false	0.0	0.0	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	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd	Term Of HedgeTermOfHedgePct	Rebate Not Due YetRebateNotDueYetInd
A	false	Yes (true)	Yes (true)	false	false	false	Yes (true)
B	false	Yes (true)	false	false	false	false	Yes (true)	0.0
C	false		false	false	false	false	Yes (true)	0.0	Yes (true)
D	false	Yes (true)	false	false	false	false	Yes (true)	0.0

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 (8 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 C: $2,493
Schedule K, Part III, Line 3a Management Contract	Schedule 1, column c: The College allows an outside food service provider to operate a cafe in one of the buildings included in the bond-financed property. The contract satisfies the safe harbor provisions of IRS Revenue Procedure 97-13 and therefore does not give rise to private business use.
Schedule K, Part III, Line 4 College Post Office	Schedule 1, Column C: The College leases 1,284 square feet to the United States Postal Service at the rate of $150 per month for the operation of a college post office.
Schedule K, Part IV, Line 2c County of Garrard, Kentucky	There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2c CITY OF BEREA, KENTUCKY	There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2c COUNTY OF ESTILL, KENTUCKY	There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2c City of Berea, Kentucky	There were no investment of proceeds, therefore, no refund calculation required.
Schedule K, Part IV, Line 2c Rebate Calculation	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 (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
COUNTY OF ESTILL KENTUCKY (SCHEDULE 2)
A	616000826	29755CAV1	2013-04-10	$8,978,676	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	false	false	false
CITY OF BEREA KENTUCKY (SCHEDULE 2)
B	616001787		2015-05-12	$6,435,000	REFUND BONDS ISSUED 9/27/2005 FOR CENTRAL HEAT PLANT AND VARIOUS CAPITAL PROJECTS	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (2 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$90,000	$0	$8,978,676	$0	$0	$0	$97,143	$0	$0	$0	$8,881,533	$0	2013	Yes (true)	false	Yes (true)	Yes (true)
B	$0	$0	$6,435,000	$0	$0	$0	$0	$0	$0	$0	$6,435,000	$0	2015	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (2 entries)

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

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 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
A	false	Yes (true)	false	false	0.0	false	false	Yes (true)
B	false	Yes (true)	false	false		false	false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

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

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
LAUREN ROELOFS
PRESIDENT'S SPOUSE	$33,133	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 PREISDENT 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
JACKIE BURNSIDE
VICE PRESIDENT FOR LABOR AND STUDENT LIFE'S SPOUSE	$75,632	SALARY: JACKIE BURNSIDE IS THE SPOUSE OF VICE PRESIDENT FOR LABOR AND STUDENT LIFE VIRGIL BURNSIDE AND IS EMPLOYED BY BEREA COLLEGE AS A PROFESSOR OF SOCIOLOGY. COMPENSATION AND BENEFITS ARE DETERMINED BY THE ACADEMIC VICE PRESIDENT AND DEAN OF THE FACULTY.	false

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	7	ContributionCnt
Noncash Contributions Rpt F990	$13,812	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Books And Publications BooksAndPublicationsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$10,569	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Clothing And Household Goods ClothingAndHouseholdGoodsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Noncash Contributions Rpt F990	$4,284	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Cars And Other Vehicles CarsAndOtherVehiclesGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	2	ContributionCnt
Noncash Contributions Rpt F990	$4,518	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	67	ContributionCnt
Noncash Contributions Rpt F990	$1,150,422	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Real Estate Other RealEstateOtherGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	1	ContributionCnt
Noncash Contributions Rpt F990	$66,312	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Historical Artifacts HistoricalArtifactsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	9	ContributionCnt
Noncash Contributions Rpt F990	$9	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Market value	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (5 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	BICYCLES	1	$200	Market value
Yes (X)	CRAFT MATERIALS	2	$1,601	Market value
Yes (X)	COMPUTER EQUIPMENT	1	$200	Market value
Yes (X)	MUSICAL INSTRUMENT	1	$553	Market value
Yes (X)	TICKETS TO SPORTING EVENT	1	$4,804	Market value

Field	Value	IRS element (for citing)
Form8283 Received	1	Form8283ReceivedCnt
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule M, Part I, Line 1 EXPLANATIONS OF REPORTING METHOD FOR NUMBER OF CONTRIBUTIONS	BOOKS AND PUBLICATIONS: REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED CLOTHING AND HOUSEHOLD GOODS: NUMBER OF CONTRIBUTIONS RECEIVED ART-WORKS OF ART: NUMBER OF CONTRIBUTIONS RECEIVED HISTORICAL ARTIFACTS: NUMBER OF CONTRIBUTIONS RECEIVED CARS AND OTHER VEHICLES: NUMBER OF CONTRIBUTIONS RECEIVED PROPERTY: NUMBER OF CONTRIBUTIONS RECEIVED OTHER: NUMBER OF CONTRIBUTIONS RECEIVED OTHER: NUMBER OF CONTRIBUTIONS RECEIVED OTHER: NUMBER OF CONTRIBUTIONS RECEIVED OTHER: NUMBER OF CONTRIBUTIONS RECEIVED OTHER: NUMBER OF CONTRIBUTIONS RECEIVED SECURITIES-PUBLICLY TRADED: REPORTING NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I Explanations of reporting method for number of contributions	Books and publications: BOOKS AND PUBLICATIONS: REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED. Other: OTHER: NUMBER OF CONTRIBUTIONS RECEIVED Clothing and household goods: CLOTHING AND HOUSEHOLD GOODS: NUMBER OF CONTRIBUTIONS RECEIVED Other: OTHER: NUMBER OF CONTRIBUTIONS RECEIVED Other: OTHER: NUMBER OF CONTRIBUTIONS RECEIVED Historical artifacts: HISTORICAL ARTIFACTS: NUMBER OF CONTRIBUTIONS RECEIVED Real estate - Other: REAL ESTATE OTHER: NUMBER OF CONTRIBUTIONS RECEIVED Cars and other vehicles: CARS AND OTHER VEHICLES-NUMBER OF CONTRIBUTIONS RECEIVED Art - Works of art: ART-WORKS OF ART: NUMBER OF CONTRIBUTIONS RECEIVED Other: OTHER-NUMBER OF CONTRIBUTIONS RECEIVED Other: OTHER: NUMBER OF CONTRIBUTIONS RECEIVED Securities - Publicly traded: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I, Line 4 Number of contributions or items contributed	BOOKS AND PUBLICATIONS: REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED.
Schedule M, Part I Number of contributions or items contributed	OTHER: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I, Line 5 Number of contributions or items contributed	CLOTHING AND HOUSEHOLD GOODS: NUMBER OF CONTRIBUTIONS RECEIVED

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (19 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part III, Line 1 ORGANIZATION'S MISSION	(CONTINUED FORM FORM 990, PART III, LINE 1) BEREA 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 APPROXIMATELY 70 PERCENT OF ITS STUDENTS. THE BALANCE COME FROM 40 STATES AND 60 COUNTRIES, REPRESENTING A RICH DIVERSITY OF COLORS, CULTURES, AND FAITHS. ABOUT ONE IN THREE STUDENTS REPRESENTS AN ETHNIC MINORITY. MORE THAN 50 PERCENT OF FIRST-YEAR STUDENTS COME FROM FAMILIES WHERE NEITHER PARENT HAS A COLLEGE DEGREE. IN ADDITION, APPROXIMATELY 95 PERCENT OF BEREA COLLEGE DOMESTIC STUDENTS ARE PELL GRANT ELIGIBLE. THE COST OF THE FULL TUITION SCHOLARSHIPS IS FUNDED PRIMARILY FROM THE SPENDABLE RETURN ON THE COLLEGE'S ENDOWMENT THAT FUNDS 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 SCHOLARSHIPS FOR EVERY STUDENT, BEREA COLLEGE ALSO PROVIDES INSTITUTIONAL GRANT AID TO ASSIST STUDENTS WITH HOUSING, MEALS, BOOKS, AND SUPPLIES. NATIONALLY RECOGNIZED FOR ACADEMICS AND FOR SERVICE-LEARNING, BEREA OFFERS RIGOROUS UNDERGRADUATE ACADEMIC PROGRAMS LEADING TO BACHELOR OF ARTS AND BACHELOR OF SCIENCE DEGREES IN 32 FIELDS. AS ONE OF SEVEN 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 AND IN SERVICE JOBS BENEFITING THE WIDER COMMUNITY. EACH STUDENT CAN LEARN USEFUL SKILLS AND DEVELOP A STRONG WORK ETHIC THAT POTENTIAL EMPLOYERS VALUE. BEREA COLLEGE WORKS DILIGENTLY TO SHAPE EDUCATIONALLY WELL-ROUNDED, SERVICE-MINDED STUDENTS WHO EMBRACE THEIR EDUCATIONAL OPPORTUNITY IN ORDER TO SERVE THEIR COMMUNITIES AND THE WORLD. BEREA COLLEGE HAS BEEN RANKED BY THE WASHINGTON MONTHLY AS ONE OF THE TOP THREE LIBERAL ARTS COLLEGES IN AMERICA EACH YEAR SINCE 2011 FOR EDUCATING LOW-INCOME STUDENTS IN A HIGH-QUALITY ACADEMIC ENVIRONMENT FOR LIVES OF SERVICE TO OTHERS. (FOR MORE INFORMATION, VISIT THE BEREA COLLEGE WEB SITE AT: WWW.BEREA.EDU)
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 BY LAWS. 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 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	Income from printing services - Total Revenue: 129638, Related or Exempt Function Revenue: , Unrelated Business Revenue: 129638, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Sales of water and timber - Total Revenue: 427471, Related or Exempt Function Revenue: , Unrelated Business Revenue: 427471, Revenue Excluded from Tax Under Sections 512, 513, or 514: ; Other - Total Revenue: 1395826, Related or Exempt Function Revenue: 1395826, Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: ;
Form 990, Part VIII, Line 11d Other Miscellaneous Revenue	All other revenue - Total Revenue: 268905, Related or Exempt Function Revenue: 267405, Unrelated Business Revenue: 1500, 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 - 1157995; change in funds held in trust by others - -381800; annuity payments - -1911504; Interest rate swaps - -538600;
Schedule M, Part I Number of contributions or items contributed	OTHER: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I Number of contributions or items contributed	OTHER: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I, Line 22 Number of contributions or items contributed	HISTORICAL ARTIFACTS: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I, Line 17 Number of contributions or items contributed	REAL ESTATE OTHER: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I, Line 6 Number of contributions or items contributed	CARS AND OTHER VEHICLES-NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I, Line 1 Number of contributions or items contributed	ART-WORKS OF ART: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I Number of contributions or items contributed	OTHER-NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I Number of contributions or items contributed	OTHER: NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, Part I, Line 9 Number of contributions or items contributed	NUMBER OF CONTRIBUTIONS RECEIVED

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BEREA INTERCHANGE DEVELOPMENT CORP	BusinessNameLine1Txt

US Address USAddress

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

Field	Value	IRS element (for citing)
EIN	611124566	EIN
Primary Activities	HOLDS LAND	PrimaryActivitiesTxt
Legal Domicile State	KY	LegalDomicileStateCd
Exempt Code Section	501(c)(2	ExemptCodeSectionTxt

Direct Controlling Entity Name DirectControllingEntityName

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

Field	Value	IRS element (for citing)
Controlled Organization	Yes (true)	ControlledOrganizationInd

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (23 entries)

Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Entity TypeEntityTypeTxt	Controlled OrganizationControlledOrganizationInd
4 TRUSTS
N/A	CA	NA	Trust	false
7 TRUSTS
N/A	KY	NA	Trust	false
5 TRUSTS
N/A	CT	NA	Trust	false
12 TRUSTS
N/A	OH	NA	Trust	false
4 TRUSTS
N/A	VA	NA	Trust	false
1 TRUST
N/A	MI	NA	Trust	false
4 TRUSTS
N/A	FL	NA	Trust	false
1 TRUST
N/A	IN	NA	Trust	false
5 TRUSTS
N/A	GA	NA	Trust	false
1 TRUST
N/A	CO	NA	Trust	false
1 TRUST
N/A	MD	NA	Trust	false
3 TRUSTS
N/A	NC	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	IA	NA	Trust	false
1 TRUST
N/A	LA	NA	Trust	false
1 TRUST
N/A	MS	NA	Trust	false
2 TRUSTS
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

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	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