BEREA COLLEGE: Form 990, tax year 2013

View the entire original 990 at ProPublica ↗

Organization: BEREA COLLEGE (EIN 61-0444650)
Tax period: 2013-07-01 to 2014-06-30
Filed: 2015-02-13
IRS object ID: 201500449349302610
Schema version: 2013v4.0
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	2015-02-13T16:00:07-06:00	ReturnTs
Tax Period End	2014-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	CROWE HORWATH LLP	BusinessNameLine1

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	9600 BROWNSBORO ROAD	AddressLine1
Address Line2	SUITE 400	AddressLine2
City	LOUISVILLE	City
State	KY	State
ZIP Code	402411122	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2013-07-01	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	BusinessNameLine1

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	AddressLine1
City	BEREA	City
State	KY	State
ZIP Code	40404	ZIPCode

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JEFFREY S AMBURGEY	PersonNm
Person Title	VICE PRESIDENT FOR FINANCE	PersonTitleTxt
Signature	2015-02-13	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	2013	TaxYr
Build TS	2016-03-07 17:11:31Z	BuildTS

Form 990 IRS990

Principal Ofcr Business Address PrincipalOfcrBusinessAddress

Field	Value	IRS element (for citing)
Business Name Line1	JEFFREY S AMBURGEY	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LINCOLN HALL	AddressLine1
City	BEREA	City
State	KY	State
ZIP Code	40404	ZIPCode

Field	Value	IRS element (for citing)
Gross Receipts	$396,269,348	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	29	VotingMembersGoverningBodyCnt
Voting Members Independent	29	VotingMembersIndependentCnt
Total Employee	799	TotalEmployeeCnt
Total Volunteers	99	TotalVolunteersCnt
Total Gross UBI	$880,442	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$50,263,747	PYContributionsGrantsAmt
CY Contributions Grants	$65,939,957	CYContributionsGrantsAmt
PY Program Service Revenue	$17,746,606	PYProgramServiceRevenueAmt
CY Program Service Revenue	$17,648,657	CYProgramServiceRevenueAmt
PY Investment Income	$23,949,109	PYInvestmentIncomeAmt
CY Investment Income	$97,835,214	CYInvestmentIncomeAmt
PY Other Revenue	$1,549,858	PYOtherRevenueAmt
CY Other Revenue	$1,587,271	CYOtherRevenueAmt
PY Total Revenue	$93,509,320	PYTotalRevenueAmt
CY Total Revenue	$183,011,099	CYTotalRevenueAmt
PY Grants And Similar Paid	$4,785,235	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$5,523,816	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$39,396,515	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$42,416,068	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$55,408	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$582,697	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$3,693,616	CYTotalFundraisingExpenseAmt
PY Other Expenses	$53,498,107	PYOtherExpensesAmt
CY Other Expenses	$47,814,188	CYOtherExpensesAmt
PY Total Expenses	$97,735,265	PYTotalExpensesAmt
CY Total Expenses	$96,336,769	CYTotalExpensesAmt
PY Revenues Less Expenses	-$4,225,945	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$86,674,330	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,306,539,674	TotalAssetsBOYAmt
Total Assets EOY	$1,454,920,382	TotalAssetsEOYAmt
Total Liabilities BOY	$89,568,069	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$84,660,923	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,216,971,605	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,370,259,459	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	BEREA COLLEGE SEEKS TO TRANSFORM THE LIVES OF ITS STUDENTS AND THEIR FAMILIES BY ADMITTING ACADEMICALLY PROMISING STUDENTS FROM LOW-INCOME FAMILIES 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	$23,791,733	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$360,517	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	$20,049,798	ExpenseAmt
Grant	$1,278,982	GrantAmt
Revenue	$68,938	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	$9,883,033	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$2,489,095	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	GrantGrantAmt	RevenueRevenueAmt	DescDesc
$9,349,773	$0	$526,896	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.
$8,557,737	$0	$8,099,401	RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS.
$4,244,834	$4,244,834	$3,900,000	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 $36,866,563. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.
$3,950,650	$0	$2,749,053	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	$26,102,994	TotalOtherProgSrvcExpenseAmt
Total Other Prog Srvc Grant	$4,244,834	TotalOtherProgSrvcGrantAmt
Total Other Prog Srvc Revenue	$15,275,350	TotalOtherProgSrvcRevenueAmt
Total Program Service Expenses	$79,827,558	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	false	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	881	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	799	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	29	GoverningBodyVotingMembersCnt
Independent Voting Member	29	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	BusinessNameLine1

Field	Value	IRS element (for citing)
Phone	8599853082	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	LINCOLN HALL NO 220	AddressLine1
City	BEREA	City
State	KY	State
ZIP Code	40404	ZIPCode

Form990 Part VII Section A Form990PartVIISectionAGrp (43 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
VICE CHAIR	4.00	Yes (X)	Yes (X)	$0	$0	$0
SHELTON DAVID E
CHAIR	7.00	Yes (X)	Yes (X)	$0	$0	$0
ALLUMS VICKIE E
TRUSTEE	2.50	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
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
CHOW DAVID H
TRUSTEE	2.00	Yes (X)		$0	$0	$0
CULBRETH M ELIZABETH
TRUSTEE	2.00	Yes (X)		$0	$0	$0
DAVID CHELLA S
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	2.00	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
THOMPSON TYLER S
TRUSTEE	2.50	Yes (X)		$0	$0	$0
YAHNG ROBERT T
TRUSTEE	2.50	Yes (X)		$0	$0	$0
ZEIGLER STEPHANIE BOWLING
TRUSTEE	2.00	Yes (X)		$0	$0	$0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	50.00		Yes (X)	$150,241	$0	$30,095
BERRY CHAD
ACADEMIC VP & DEAN OF FACU	50.00		Yes (X)	$164,874	$0	$27,916
JANSSEN MICHELLE
VP FOR ALUMNI & COLLEGE RELATIONS (PARTIAL YEAR)	50.00		Yes (X)	$166,513	$0	$29,970
ROELOFS LYLE D
PRESIDENT	60.00		Yes (X)	$314,458	$0	$45,631
SINGLETON DERRICK
VP SUSTAINABILITY (PARTIAL YEAR)	50.00		Yes (X)	$131,890	$0	$25,815
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	40.00		Yes (X)	$224,699	$0	$33,470
WOLFORD GAIL W
VP FOR LABOR & STUDENT LIFE (PARTIAL YEAR)	50.00		Yes (X)	$139,641	$0	$17,923
CAROLYN CASTLE
DIRECTOR PEOPLE SERVICES	40.00			$125,790	$0	$15,359	Yes (X)
GENTRY DREAMA
EXECUTIVE DIRECTOR, EXTERNALLY FUNDED PROGRAMS	40.00			$103,564	$0	$23,384	Yes (X)
HACKBERT PETER
PROFESSOR/CO-DIR OF EPG	40.00			$112,127	$0	$14,912	Yes (X)
LYMPANY JOHN A
CHIEF INFORMATION OFFICER	40.00			$131,096	$0	$25,736	Yes (X)
NANCY RYAN
PHYSICIAN	40.00			$111,923	$0	$14,664	Yes (X)
SHINN LARRY D
FORMER PRESIDENT	4.50			$165,412	$0	$16,554		Yes (X)
STEVE KARCHER
VP BUSINESS & SUSTAINABILITY (PARTIAL YEAR)	10.00			$144,724	$0	$14,693		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$2,186,952	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$336,122	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	16	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1	CityContractorAddress/USAddress/City	StateContractorAddress/USAddress/State	ZIP CodeContractorAddress/USAddress/ZIPCode	ServicesServicesDesc	CompensationCompensationAmt
MESSER CONSTRUCTION CO
832 W MAIN ST	LEXINGTON	KY	40508	CONSTRUCTION	$7,558,298
DEAN BUILDS INC
836 EUCLID AVE STE 306	LEXINGTON	KY	40502	CONSTRUCTION	$957,229
DEVERE CONSTRUCTION INC
427 CHESTNUT ST 3	BEREA	KY	40403	CONSTRUCTION	$672,212
PEARCE-BLACKBURN ROOFING
309 BLUE SKY PARKWAY	LEXINGTON	KY	40509	CONSTRUCTION	$583,090
LUCKETT & FARLEY ARCHITECTS ENGINEERS & CONSTRUCTION MGRS
737 S 3RD ST	LOUISVILLE	KY	40202	ARCHITECTURAL SERVICES	$536,564

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	23	CntrctRcvdGreaterThan100KCnt
Government Grants	$22,117,583	GovernmentGrantsAmt
All Other Contributions	$43,822,374	AllOtherContributionsAmt
Noncash Contributions	$700,149	NoncashContributionsAmt
Total Contributions	$65,939,957	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENCE/DINING SEV REV	721310	$7,867,609	$7,867,609
GRANTS FOR EDUC FEES	611710	$3,900,000	$3,900,000
BOONE TAVERN	721110	$2,751,053	$2,751,053
FEES/INS PD BY STUDENTS	611710	$1,834,000	$1,834,000
INCOME FROM AGRICULTURE FARM LAB	900099	$284,356	$284,356

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,011,639	TotalRevenueColumnAmt
Related Or Exempt Func Income	$727,621	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$284,018	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$17,648,657	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$21,600,867	TotalRevenueColumnAmt
Unrelated Business Revenue	$594,424	UnrelatedBusinessRevenueAmt
Exclusion	$21,006,443	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$32,059	TotalRevenueColumnAmt
Exclusion	$32,059	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$563,530	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$330,952	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$232,578	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$232,578	TotalRevenueColumnAmt
Exclusion	$232,578	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$287,949,420	SecuritiesAmt
Other	$56,742	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$211,764,886	SecuritiesAmt
Other	$6,929	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$76,184,534	SecuritiesAmt
Other	$49,813	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$76,234,347	TotalRevenueColumnAmt
Exclusion	$76,234,347	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$1,143,525	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$1,155,482	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$11,957	TotalRevenueColumnAmt
Exclusion	-$11,957	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
CHILD DEV LAB	624410	$503,330	$503,330
ADMIN COST ALLOWANCE	900099	$189,644		$189,644
GIFT ANNUITY ADMINISTRATION	525990	$143,915		$143,915

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$497,702	TotalRevenueColumnAmt
Related Or Exempt Func Income	$495,702	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$2,000	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,334,591	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$183,011,099	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,193,900	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$880,442	UnrelatedBusinessRevenueAmt
Exclusion	$97,996,800	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$1,278,982	TotalAmt
Program Services	$1,278,982	ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$4,244,834	TotalAmt
Program Services	$4,244,834	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,635,139	TotalAmt
Program Services	$415,010	ProgramServicesAmt
Management And General	$986,544	ManagementAndGeneralAmt
Fundraising	$233,585	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$34,320	TotalAmt
Management And General	$34,320	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$33,604,320	TotalAmt
Program Services	$26,950,665	ProgramServicesAmt
Management And General	$4,662,262	ManagementAndGeneralAmt
Fundraising	$1,991,393	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$1,993,579	TotalAmt
Program Services	$1,601,681	ProgramServicesAmt
Management And General	$269,949	ManagementAndGeneralAmt
Fundraising	$121,949	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$3,153,331	TotalAmt
Program Services	$2,533,448	ProgramServicesAmt
Management And General	$426,990	ManagementAndGeneralAmt
Fundraising	$192,893	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$1,995,379	TotalAmt
Program Services	$1,603,126	ProgramServicesAmt
Management And General	$270,193	ManagementAndGeneralAmt
Fundraising	$122,060	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$53,610	TotalAmt
Management And General	$53,610	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$220,926	TotalAmt
Management And General	$220,926	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$18,651	TotalAmt
Program Services	$18,651	ProgramServicesAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$582,697	TotalAmt
Fundraising	$582,697	FundraisingAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$1,243,984	TotalAmt
Management And General	$1,243,984	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	$86,682	TotalAmt
Program Services	$86,682	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$573,798	TotalAmt
Program Services	$517,359	ProgramServicesAmt
Management And General	$41,298	ManagementAndGeneralAmt
Fundraising	$15,141	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$1,662,534	TotalAmt
Program Services	$467,722	ProgramServicesAmt
Management And General	$1,194,812	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$5,322,044	TotalAmt
Program Services	$5,004,727	ProgramServicesAmt
Management And General	$267,897	ManagementAndGeneralAmt
Fundraising	$49,420	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$1,324,220	TotalAmt
Program Services	$1,106,628	ProgramServicesAmt
Management And General	$162,669	ManagementAndGeneralAmt
Fundraising	$54,923	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$20,478	TotalAmt
Program Services	$9,726	ProgramServicesAmt
Fundraising	$10,752	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,782,737	TotalAmt
Program Services	$1,580,982	ProgramServicesAmt
Management And General	$193,542	ManagementAndGeneralAmt
Fundraising	$8,213	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$7,537,619	TotalAmt
Program Services	$7,028,427	ProgramServicesAmt
Management And General	$509,192	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$442,787	TotalAmt
Program Services	$150,812	ProgramServicesAmt
Management And General	$287,336	ManagementAndGeneralAmt
Fundraising	$4,639	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
OUTREACH PROGRAMS	$15,230,064	$15,230,064
BOONE TAVERN	$2,770,366	$2,770,366
REPAIRS & MAINTENANCE	$2,825,995	$2,460,133	$338,709	$27,153
RESIDENCE HALLS & FOOD SERVICE	$5,559,346	$3,690,364	$1,615,471	$253,511

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,138,347	TotalAmt
Program Services	$1,077,169	ProgramServicesAmt
Management And General	$35,891	ManagementAndGeneralAmt
Fundraising	$25,287	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$96,336,769	TotalAmt
Program Services	$79,827,558	ProgramServicesAmt
Management And General	$12,815,595	ManagementAndGeneralAmt
Fundraising	$3,693,616	FundraisingAmt

Total Joint Costs TotalJointCostsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$57,668,611	BOYAmt
EOY	$57,833,858	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$26,112,113	BOYAmt
EOY	$35,559,594	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$793,295	BOYAmt
EOY	$756,834	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$1,322,703	BOYAmt
EOY	$1,278,425	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,002,247	BOYAmt
EOY	$1,310,577	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$247,522,444	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$86,569,749	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$152,502,852	BOYAmt
EOY	$160,952,695	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$816,931,700	BOYAmt
EOY	$933,487,100	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$247,606,900	BOYAmt
EOY	$260,945,600	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$1,329,093	BOYAmt
EOY	$1,441,350	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$1,270,160	BOYAmt
EOY	$1,354,349	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,306,539,674	BOYAmt
EOY	$1,454,920,382	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$12,959,543	BOYAmt
EOY	$11,183,779	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$122,600	BOYAmt
EOY	$139,648	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$58,720,438	BOYAmt
EOY	$55,043,717	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

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

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$17,765,488	BOYAmt
EOY	$18,293,779	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$89,568,069	BOYAmt
EOY	$84,660,923	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$546,261,917	BOYAmt
EOY	$612,733,472	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$393,167,548	BOYAmt
EOY	$472,503,589	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$277,542,140	BOYAmt
EOY	$285,022,398	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,216,971,605	BOYAmt
EOY	$1,370,259,459	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,306,539,674	BOYAmt
EOY	$1,454,920,382	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$86,674,330	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$65,354,363	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$1,259,161	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
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	$30,139,438	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27,340,416	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$40,704,327	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$50,263,747	CurrentTaxYearMinus1YearAmt
Current Tax Year	$65,939,957	CurrentTaxYearAmt
Total	$214,387,885	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$30,139,438	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$27,340,416	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$40,704,327	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$50,263,747	CurrentTaxYearMinus1YearAmt
Current Tax Year	$65,939,957	CurrentTaxYearAmt
Total	$214,387,885	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$43,298,540	SubstantialContributorsTotAmt
Public Support Total170	$171,089,345	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$18,581,195	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$20,140,172	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$19,006,532	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$23,015,373	CurrentTaxYearMinus1YearAmt
Current Tax Year	$22,196,456	CurrentTaxYearAmt
Total	$102,939,728	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,098,068	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,859,599	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,857,545	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,716,027	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,646,855	CurrentTaxYearAmt
Total	$9,178,094	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$326,505,707	TotalSupportAmt
Gross Receipts Rltd Activities	$87,833,195	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.52400	PublicSupportCY170Pct
Public Support PY170	0.00000	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part IV Form990ScheduleAPartIVGrp

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 - 1456768, COLUMN B - 1299838, COLUMN C - 1311743, COLUMN D - 1206842, COLUMN E - 1143525, COLUMN F - 6418716; DESCRIPTION - OTHER EXCLUDED REVENUE, COLUMN A - 641300, COLUMN B - 559761, COLUMN C - 545802, COLUMN D - 509185, COLUMN E - 503330, COLUMN F - 2759378;	ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	false	VolunteersInd
Paid Staff Or Management	false	PaidStaffOrManagementInd
Media Advertisements	false	MediaAdvertisementsInd
Mailings Members	false	MailingsMembersInd
Publications Or Broadcast	false	PublicationsOrBroadcastInd
Grants Other Organizations	false	GrantsOtherOrganizationsInd
Direct Contact Legislators	false	DirectContactLegislatorsInd
Rallies Demonstrations	false	RalliesDemonstrationsInd
Other Activities	Yes (true)	OtherActivitiesInd
Other Activities	$18,651	OtherActivitiesAmt
Total Lobbying Expenditures	$18,651	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, Description of the activities reported on Lines 1a through 1i	FormAndLineReferenceDesc
Explanation	GENERAL LOBBYING OF US CONGRESS IN SUPPORT OF EDUCATION RELATED APPROPRIATION PROJECTS. WORK COLLEGES LOBBYING SERVICES PROVIDED BY ARENT FOX LLC IN THE AMOUNT OF $18,651.	ExplanationTxt

Schedule D IRS990ScheduleD

Art Public Exhibition Amounts ArtPublicExhibitionAmountsGrp

Field	Value	IRS element (for citing)
Assets Included	$4,097,531	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	$1,012,401,100	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 Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

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 Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

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 Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

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

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$791,209,800	BeginningYearBalanceAmt
Contributions	$16,658,598	ContributionsAmt
Investment Earnings Or Losses	$89,200,667	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$38,192,611	GrantsOrScholarshipsAmt
Other Expenditures	$10,100,766	OtherExpendituresAmt
Administrative Expenses	$1,999,388	AdministrativeExpensesAmt
End Year Balance	$846,776,300	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.44600	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.21200	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.34200	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	$2,335,823	OtherCostOrOtherBasisAmt
Book Value	$2,335,823	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$223,671,647	OtherCostOrOtherBasisAmt
Depreciation	$74,512,543	DepreciationAmt
Book Value	$149,159,104	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$17,417,443	OtherCostOrOtherBasisAmt
Depreciation	$12,057,206	DepreciationAmt
Book Value	$5,360,237	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,097,531	OtherCostOrOtherBasisAmt
Book Value	$4,097,531	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$160,952,695	TotalBookValueLandBuildingsAmt

Financial Derivatives FinancialDerivativesGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Closely Held Equity Interests CloselyHeldEquityInterestsGrp

Field	Value	IRS element (for citing)
Book Value	$0	BookValueAmt

Other Securities OtherSecuritiesGrp (4 entries)

DescDesc	Book ValueBookValueAmt	Method ValuationMethodValuationCd
SPECIAL OPPORTUNITIES	$16,944,000	F
REAL ESTATE	$2,535,600	F
HEDGE FUNDS	$175,747,000	F
PRIVATE EQUITIES	$65,719,000	F

Field	Value	IRS element (for citing)
Total Book Value Securities	$260,945,600	TotalBookValueSecuritiesAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (9 entries)

DescDesc	AmtAmt
CAPITAL LEASE OBLIGATIONS	$38,906
FUTURE PYMT LIAB FOR ANNUITIES	$11,449,100
AGENCY FUNDS	$592,563
KENTUCKY SCHOOL BOARD INSURANCE TRUST EST. INSURANCE ASSESSMENT	$136,367
REVOCABLE GIFT AGREEMENTS	$61,000
WORKERS COMP - LONG TERM PORTION	$153,700
INTEREST RATE SWAP	$4,669,800
457(B) PLAN	$194,749
ASSET RETIREMENT OBLIGATION LT	$997,594

Field	Value	IRS element (for citing)
Total Liability	$18,293,779	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$245,622,239	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$65,354,363	NetUnrealizedGainsInvstAmt
Other Revenue	$4,637,219	OtherRevenueAmt
Revenue Not Reported	$69,991,582	RevenueNotReportedAmt
Revenue Subtotal	$175,630,657	RevenueSubtotalAmt
Investment Expenses Not Incld	$1,243,984	InvestmentExpensesNotIncldAmt
Other Revenues Not Included	$6,136,458	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$7,380,442	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$183,011,099	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$92,334,385	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$1,486,434	OtherExpensesIncludedAmt
Expenses Not Reported	$1,486,434	ExpensesNotReportedAmt
Expenses Subtotal	$90,847,951	ExpensesSubtotalAmt
Investment Expenses Not Incld2	$1,243,984	InvestmentExpensesNotIncld2Amt
Other Expenses Not Included	$4,244,834	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$5,488,818	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$96,336,769	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, 2014, THE COLLEGE HAS APPROXIMATELY 4,900 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 2011.
Schedule D, Part XI, Line 2d, Other revenues in audited financial statements not in form 990	RENTAL EXPENSES NETTED AGAINST INCOME ON 990 - 330952; CURRENT YEAR'S ADJUSTMENT ON FUTURE ANNUITY PAYMENTS - 301785; CHANGE IN FUNDS HELD BY OTHERS - 3031000; INTEREST RATE SWAPS - -182000; COST OF SALES NETTED AGAINST INCOME ON 990 - 1155482;
Schedule D, Part XI, Line 4b, Other revenues in form 990 not in audited financial statements	STUDENT AID GRANTS NETTED AGAINST INOCME ON FINANCIAL STATEMENTS - 4244834; PAYMENTS TO ANNUITANTS - 1891624;
Schedule D, Part XII, Line 2d, Other expenses in audited financial statements not in form 990	COST OF SALES AND RENTAL EXPENSES NETTED AGAINST INCOME - 1486434;
Schedule D, Part XII, Line 4b, Other expenses in form 990 not in audited financial statements	STUDENT AID GRANTS NETTED AGAINST INCOME - 4244834;

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 6a, Financial aid or assistance from a governmental agency

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

Account Activities Outside US AccountActivitiesOutsideUSGrp (14 entries)

RegionRegionTxt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Region Total ExpendituresRegionTotalExpendituresAmt	Specific Services ProvidedSpecificServicesProvidedTxt
CENTRAL AMERICA AND THE CARIBBEAN	INVESTMENTS	$160,755,000
EUROPE (INCLUDING ICELAND AND GREENLAND)	INVESTMENTS	$11,311,000
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	$87,000	INSTRUCTION
EAST ASIA AND THE PACIFIC	PROGRAM SERVICES	$86,000	INSTRUCTION
EUROPE (INCLUDING ICELAND AND GREENLAND)	PROGRAM SERVICES	$193,000	INSTRUCTION
SUB-SAHARAN AFRICA	PROGRAM SERVICES	$160,000	INSTRUCTION
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICES	$21,000	STUDY ABROAD
EAST ASIA AND THE PACIFIC	PROGRAM SERVICES	$46,000	STUDY ABROAD
EUROPE (INCLUDING ICELAND AND GREENLAND)	PROGRAM SERVICES	$253,000	STUDY ABROAD
MIDDLE EAST AND NORTH AFRICA	PROGRAM SERVICES	$33,000	STUDY ABROAD
NORTH AMERICA (CANADA & MEXICO ONLY)	PROGRAM SERVICES	$6,000	STUDY ABROAD
SOUTH AMERICA	PROGRAM SERVICES	$2,000	STUDY ABROAD
SOUTH ASIA	PROGRAM SERVICES	$17,000	STUDY ABROAD
SUB-SAHARAN AFRICA	PROGRAM SERVICES	$41,000	STUDY ABROAD

Field	Value	IRS element (for citing)
Total Spent	$173,011,000	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 3, Method to account for expenditures on org.'s financial statements	CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL
Schedule F, Part I, Line 3, Method to account for expenditures on org.'s financial statements	CENTRAL AMERICA AND THE CARIBBEAN: ACCRUAL EAST ASIA AND THE PACIFIC: ACCRUAL EUROPE (INCLUDING ICELAND AND GREENLAND): ACCRUAL MIDDLE EAST AND NORTH AFRICA: ACCRUAL NORTH AMERICA (CANADA & MEXICO ONLY): ACCRUAL SOUTH AMERICA: ACCRUAL SOUTH ASIA: ACCRUAL SUB-SAHARAN AFRICA: ACCRUAL

Schedule G IRS990ScheduleG

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

Fundraiser Activity Info FundraiserActivityInfoGrp (3 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	ActivityActivityTxt	Fundraiser Control Of FundsFundraiserControlOfFundsInd	Retained By ContractorRetainedByContractorAmt	Net To OrganizationNetToOrganizationAmt
AMERGENT
9 CENTENNIAL DR	PEABODY	MA	01960	DONOR AND ACQUISITION AND RETENTION	false	$373,335	-$373,335
EDUVENTURES
101 FEDERAL ST 12TH FLOOR	BOSTON	MA	02110	TRUSTEE GIVING AND BENCHMARKING	false	$183,980	-$183,980
ADVISORY BOARD CO
PO BOX 79461	BALTIMORE	MD	212790461	RESEARCH, CONSULTING AND MANAGEMENT SERVICES	false	$19,500	-$19,500

Field	Value	IRS element (for citing)
Total Retained By Contractors	$576,815	TotalRetainedByContractorsAmt
Total Net To Organization	-$576,815	TotalNetToOrganizationAmt
Licensed States	AK	LicensedStatesCd
Licensed States	AR	LicensedStatesCd
Licensed States	CO	LicensedStatesCd
Licensed States	HI	LicensedStatesCd
Licensed States	KY	LicensedStatesCd
Licensed States	MD	LicensedStatesCd
Licensed States	MA	LicensedStatesCd
Licensed States	MI	LicensedStatesCd
Licensed States	MS	LicensedStatesCd
Licensed States	NH	LicensedStatesCd
Licensed States	NJ	LicensedStatesCd
Licensed States	NY	LicensedStatesCd
Licensed States	ND	LicensedStatesCd
Licensed States	OH	LicensedStatesCd
Licensed States	OK	LicensedStatesCd
Licensed States	OR	LicensedStatesCd
Licensed States	SC	LicensedStatesCd
Licensed States	WA	LicensedStatesCd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE G, PART I, LINE 3, REGISTRATION OR LICENSE TO SOLICIT CONTRIBUTIONS	THE COLLEGE CONTRACTS WITH A STATE CHARITABLE FUNDRAISING REGISTRATION SERVICE TO ASSURE IT IS REGISTERED OR LICENSED TO SOLICIT CONTRIBUTIONS IN ALL STATES WHERE IT IS REQUIRED.
Schedule G, Part I, Line 2b, Describe the custody or control arrangement.	AMERGENT-DONOR ACQUISITION AND RETENTION;EDUVENTURES-TRUSTEE GIVING AND BENCHMARKING;ADVISORY BOARD CO.-RESEARCH, PERFORMANCE TECHNOLOGIES AND CONSULTING AND MANAGEMENT SERVICES;

Schedule I IRS990ScheduleI

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

Recipient Table RecipientTable (62 entries)

Address Line1USAddress/AddressLine1	CityUSAddress/City	StateUSAddress/State	ZIP CodeUSAddress/ZIPCode	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt
AMERICAN CANCER SOCIETY
100 IRELAND WAY STE 300	BIRMINGHAM	AL	35205	640329009	501(C)(3)	$10,000	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)	$6,000	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)	$45,590	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)	$61,640	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
APPALSHOP INC
91 MADISON AVE	WHITESBURG	KY	41858	610890210	501(C)(3)	$7,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
BEREA ARTS COUNCIL
116 MAIN ST	BEREA	KY	40403	611107548	501(C)(3)	$1,560	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)	$27,690	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)	$7,000	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)	$54,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
BREATHITT COUNTY EXTENSION OFFICE
PO BOX 612	JACKSON	KY	41339	611064851	KY STATE GOVT ENTITY	$13,400	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)	$19,500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
CHRISTIAN APPALACHIAN PROJECT
PO BOX 1270	MT VERNON	KY	40456	610661137	501(C)(3)	$8,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
COMMUNITY FARM ALLIANCE
119 1/2 W MAIN ST	FRANKFORT	KY	40601	611092056	501(C)(3)	$5,000	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)	$13,400	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)	$58,470	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
CUMBERLAND VALLEY DISTRICT HEALTH DEPARTMENT
470 MANCHESTER SHOPPING SQ 200	MANCHESTER	KY	40962	611013432	KY STATE GOVT ENTITY	$1,312	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)	$5,000	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)	$19,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
FRONTIER NURSING SERVICE
132 FNS DR	WENDOVER	KY	41775	611124266	501(C)(3)	$10,000	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)	$3,350	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
HENDERSON SETTLEMENT INC
HWY 190	FRAKES	KY	40940	610674965	501(C)(3)	$38,293	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)	$57,067	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)	$12,462	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
HIGHLANDER RESEARCH AND EDUCATION
1959 HIGHLANDER WAY	NEW MARKET	TN	37820	620646373	501(C)(3)	$5,000	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)	$58,760	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)	$19,000	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)	$2,500	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
LAUREL COUNTY AFRICAN AMERICAN HERITAGE CENTER INC
119 SHORT ST	LONDON	KY	40741	870722953	501(C)(3)	$46,235	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)	$17,400	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)	$14,990	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)	$30,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
MCCREARY COUNTY FISCAL COURT
PO BOX 579	WHITLEY CITY	KY	42653	610955941	KY STATE GOVT ENTITY	$4,000	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)	$6,700	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
NATIONAL CENTER FOR APPROPRIATE TECHNOLOGY INC
3040 CONTINENTAL DRIVE	BUTTE	MT	59701	810361047	501(C)(3)	$11,550	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)	$5,000	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
OWSLEY COUNTY BOARD OF EDUCATION
RR3 BOX 340	BOONEVILLE	KY	41314	616001246	KY STATE GOVT ENTITY	$12,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
PAINT LICK FAMILY CLINIC
11652 HWY 52 PO BOX 65	PAINT LICK	KY	40461	611362819	501(C)(3)	$16,500	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)	$15,212	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
PINE MOUNTAIN SETTLEMENT SCHOOL
36 HIGHWAY 510	BLEDSOE	KY	40810	610444789	501(C)(3)	$52,610	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)	$43,726	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
PULASKI COUNTY COOPERATIVE EXTENSION SERVICE
PO BOX 720	SOMERSET	KY	42502	611077656	KY STATE GOVT ENTITY	$350	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)	$48,753	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)	$5,000	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)	$8,330	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
SAINT JOSEPH BEREA HOSPITAL FOUNDATION INC
305 ESTILL STREET	BEREA	KY	40403	260152877	501(C)(3)	$10,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
SCOTT CHRISTIAN CARE CENTER
PO BOX 5373	ONEIDA	TN	37841	453574908	501(C)(3)	$84,706	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)	$30,730	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	25305	556000765	WV STATE GOVT ENTITY	$9,850	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)	$41,335	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
SUSTAINABLE PIKE COUNTY INC
237 2ND ST	PIKEVILLE	KY	41501	464956888	501(C)(3)	$5,025	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
TEACH FOR AMERICA
309 PINE ST	HAZARD	KY	41701	133541913	501(C)(3)	$3,500	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)	$6,700	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)	$34,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
UNIVERSITY OF KENTUCKY- DIABETES IN CHILDREN
219 STURGILL DEVELOPMENT BLDG	LEXINGTON	KY	40506	616001218	KY STATE GOVT ENTITY	$15,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
UNION CHURCH
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)	$11,916	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY
300 TURNER ST	BLACKSBURG	VA	24061	546001805	VA STATE GOVT ENTITY	$6,000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
WESTCARE KENTUCKY INC
108 MAIN ST	IRVINE	KY	40336	202080016	501(C)(3)	$41,750	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)	$6,120	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION

Field	Value	IRS element (for citing)
Total501c3 Org	62	Total501c3OrgCnt
Total Other Org	0	TotalOtherOrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	SCHOLARSHIPS/STUDENT AID GRANTS-INCLUDES PRIMARILY ROOM AND BOARD, BOOKS AND SUPPLIES ASSISTANCE. THE AMOUNT OF FULL TUITION SCHOLARSHIPS FOR THE FISCAL YEAR WAS $36,866,563	GrantTypeTxt
Recipient	1580	RecipientCnt
Cash Grant	$4,244,834	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

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

ALL GRANT APPLICATIONS ARE KEPT IN STORAGE FOR SEVEN YEARS. PREVIOUSLY UNFUNDED APPLICANTS FOR GRANT MONIES FROM BEREA COLLEGE APPALACHIAN FUND (BCAF) FOLLOW CRITERIA AND A FORMAT WHICH ARE CLEARLY STATED ON THE PROGRAM WEBSITE: HTTP://WWW.BEREA.EDU/APPALACHIANFUND/APPLYINGFORGRANT.ASP. PREVIOUSLY FUNDED APPLICANTS MUST PROVIDE A DETAILED REPORT ON THE USE OF THE PREVIOUS YEAR'S GRANT FUNDING. THIS FORMAT AND CRITERIA ARE LOCATED ON THE SAME LOCATION OF THE BCAF WEBSITE. IN ADDITION, THE BCAF SPONSORS A GRANTEE CONFERENCE EACH SPRING WHEN ALL GRANTEES FOR THAT YEAR MEET AND CONDUCT PUBLIC PRESENTATIONS OF THEIR GRANT FUNDED WORK. THE BCAF IS IN REGULAR CONTACT WITH GRANTEES THROUGHOUT THE YEAR, VISITING EACH NEW GRANTEE AND REPEAT GRANTEES WHERE POSSIBLE. THE STAFF OF GROW APPALACHIA, INCLUDING THE DIRECTOR AND TWO ASSISTANT DIRECTORS, ALL INDIVIDUALLY REVIEW FUNDING PROPOSALS FROM THE POTENTIAL PARTNER SITES FOR QUALITY OF PROGRAMMING, OUTREACH ACTIVITIES AND BUDGET LINE ITEMS. THIS STAFF THEN MEET AS A GROUP AND DISCUSS EACH PROPOSAL AND EITHER APPROVE THEM AS SUBMITTED, REJECT THEM OUT OF HAND, ACCEPT THEM CONDITIONALLY ASKING FOR CLARIFICATION OR REQUEST MORE INFORMATION TO ALLOW A SOUND DECISION. WHEN THE INFORMATION REQUESTS ARE MET THE STAFF MEET AGAIN AND EITHER ACCEPT OR REJECT THE PROPOSAL. GROW APPALACHIA ALSO HAS AN ADVISORY BOARD CONSISTING OF COLLEGE AND NON-COLLEGE MEMBERS WHO ARE KEPT INFORMED OF GROW APPALACHIA'S ACTIVITIES AND PROGRAM DIRECTION AND WHO THEN OFFER ADVICE AND COUNSEL FOR THE PROGRAM. FEDERAL, STATE, INSTITUTIONAL AND OTHER GRANTS ARE AWARDED TO STUDENTS BASED ON FINANCIAL INFORMATION GAINED FROM THE FREE APPLICATION FOR FEDERAL STUDENT AID (FAFSA) THAT IS COMPLETED EACH YEAR. A THIRD-PARTY SOFTWARE VENDOR PROVIDES THE FEDERAL REGULATIONS BY WHICH GRANTS ARE GIVEN. THE FAFSA INFORMATION COMES FROM ELECTRONIC FILES WHICH ARE PASSWORD PROTECTED.ALL STUDENT APPLICATIONS FOR GRANTS ARE STORED ELECTRONICALLY AND ARE PASSWORD PROTECTED. DISBURSEMENTS ARE REVIEWED DAILY TO INSURE ACCURACY.

Schedule I, Part II, Column H, Purpose of grant or assistance

SCOTT CHRISTIAN CARE CENTER, 45-3574908:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;APPALACHIA-SCIENCE IN THE PUBLIC INTEREST, 31-0906941:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;HINDMAN SETTLEMENT, INC., 61-0447248:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;COWAN COMMUNITY ACTION GROUP, 61-1396831:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;HIGH ROCKS EDUCATIONAL CORP., 55-0743755:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;BLUEGRASS DOMESTIC VIOLENCE PROGRAM, 20-1965942:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;PINE MOUNTAIN SETTLEMENT SCHOOL, 61-0444789:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;RED BIRD MISSION, 61-0674373:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;LAUREL COUNTY AFRICAN AMERICAN HERITAGE CENTER, INC., 87-0722953:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;APPALACHIAN SUSTAINABLE DEVELOPMENT, 31-1445533:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;PROJECT WORTH OUTREACH, 61-1262974:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;WESTCARE KENTUCKY INC., 20-2080016:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;STEP BY STEP, INC., 55-0746556:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;HENDERSON SETTLEMENT INC., 61-0674965:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;THE DAVID SCHOOL, 31-0889471:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;ST. VINCENT MISSION, INC., 61-0961940:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;LOTTS CREEK COMMUNITY SCHOOL, 61-0482965:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;BETHANY HOUSE ABUSE CENTER, 61-1276558:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;NEW OPPORTUNITY SCHOOL, 61-1323868:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;RED BIRD MOUNTAIN MEDICAL CENTER, 61-0945454:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;CHILDREN'S CENTER OF THE CUMBERLANDS, 62-1873070:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;EPISCOPAL DIOCESE OF LEXINGTON, 61-0536772:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;HOSPICE CARE PLUS, 31-1038258:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;LEND-A-HAND CENTER INC., 61-0675390:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;PAINT LICK FAMILY CLINIC, 61-1362819:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;PEOPLE ENCOURAGING PEOPLE, INC., 31-1737260:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;UNIVERSITY OF KENTUCKY- DIABETES IN CHILDREN, 61-6001218:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;LINCOLN MEMORIAL UNIVERSITY, 62-0479542:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;BREATHITT COUNTY EXTENSION OFFICE, 61-1064851:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;COMMUNITY FOUNDATION FOR THE OHIO VALLEY, INC., 31-0908698:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;HIGHLAND EDUCATIONAL PROJECT, 55-0544741:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;OWSLEY COUNTY BOARD OF EDUCATION, 61-6001246:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;UNION COUNTY INDUSTRIAL FOUNDATION, INC., 61-1181470:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;NATIONAL CENTER FOR APPROPRIATE TECHNOLOGY, INC., 81-0361047:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;AMERICAN CANCER SOCIETY, 64-0329009:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;FRONTIER NURSING SERVICE, 61-1124266:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;SAINT JOSEPH BEREA HOSPITAL FOUNDATION INC., 26-0152877:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;STATE OF WEST VIRGINIA DEPARTMENT DEPT. OF AGRICULTURE, 55-6000765:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;UNION CHURCH, 61-0444677:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;RURAL RESOURCES, INC., 62-1546161:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;CHRISTIAN APPALACHIAN PROJECT, 61-0661137:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;KENTUCKY APPALACHIAN ARTISAN, 61-1369294:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;APPALSHOP, INC., 61-0890210:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;BIG SANDY AREA CHILD ADOVACY CENTER, 61-1366084:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;MORGAN COUNTY AGROTOURISM AND LOCAL HERITAGE, 27-0605653:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;THE CIVIC GARDEN CENTER OF GREATER CINCINNATI, 31-0559893:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;WILLIAMSON HEALTH & WELLNESS CENTER, 45-2849701:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;APPALACHIAN SOUTH FOLKLIFE, 55-0581558:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;VIRGINIA POLYTECHNIC INSTITUTE AND STATE UNIVERSITY, 54-6001805:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;SUSTAINABLE PIKE COUNTY INC., 46-4956888:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;COMMUNITY FARM ALLIANCE, 61-1092056:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;EASTERN KENTUCKY CHILD CARE COALITION, 61-1180221:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;HIGHLANDER RESEARCH AND EDUCATION, 62-0646373:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;NEW LIBERY BAPTIST SUNDAY, 26-0664637:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;ROMAN CATHOLIC DIOCESE OF LEXINGTON, 61-1132894:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;MCCREARY COUNTY FISCAL COURT, 61-0955941:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;TEACH FOR AMERICA, 13-3541913:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;GRAND ASPIRATIONS, 26-3214541:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;HOSPICE OF THE BLUEGRASS, 61-0978097:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;BEREA ARTS COUNCIL, 61-1107548:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;CUMBERLAND VALLEY DISTRICT HEALTH DEPARTMENT, 61-1013432:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;PULASKI COUNTY COOPERATIVE EXTENSION SERVICE, 61-1077656:SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION;

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	Yes (true)	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 (10 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
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	$150,241	$0	$0	$0	$0	$0	$12,623	$0	$17,472	$0	$180,336	$0	$0	$0
WOLFORD GAIL W
VP FOR LABOR & STUDENT LIFE (PARTIAL YEAR)	$139,641	$0	$0	$0	$0	$0	$11,256	$0	$6,667	$0	$157,564	$0	$0	$0
BERRY CHAD
ACADEMIC VP & DEAN OF FACU	$160,674	$0	$0	$0	$4,200	$0	$13,518	$0	$14,398	$0	$192,790	$0	$0	$0
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	$224,699	$0	$0	$0	$0	$0	$18,363	$0	$15,107	$0	$258,169	$0	$0	$0
JANSSEN MICHELLE
VP FOR ALUMNI & COLLEGE RELATIONS (PARTIAL YEAR)	$158,953	$0	$0	$0	$7,560	$0	$13,720	$0	$16,250	$0	$196,483	$0	$0	$0
SHINN LARRY D
FORMER PRESIDENT	$99,940	$0	$0	$0	$65,472	$0	$8,000	$0	$8,554	$0	$181,966	$0	$0	$0
SINGLETON DERRICK
VP SUSTAINABILITY (PARTIAL YEAR)	$131,890	$0	$0	$0	$0	$0	$11,006	$0	$14,809	$0	$157,705	$0	$0	$0
LYMPANY JOHN A
CHIEF INFORMATION OFFICER	$131,096	$0	$0	$0	$0	$0	$10,930	$0	$14,806	$0	$156,832	$0	$0	$0
STEVE KARCHER
VP BUSINESS & SUSTAINABILITY (PARTIAL YEAR)	$80,514	$0	$0	$0	$64,210	$0	$7,830	$0	$6,863	$0	$159,417	$0	$0	$0
ROELOFS LYLE D
PRESIDENT	$296,958	$0	$0	$0	$17,500	$0	$20,400	$0	$25,231	$0	$360,089	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (4 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 J, Part I, Line 4a, Severance or change-of-control payment	STEVE KARCHER: $24,000 SEVERANCE AGREEMENT.

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	083536BW1	2005-09-27	$8,939,461	CENTRAL HEAT PLANT AND VARIOUS CAPITAL RETROFITS	false	false	false
CITY OF BEREA KENTUCKY(SCHEDULE 1)
C	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)
D	616001787		2012-09-21	$10,000,000	CONSTRUCT RESIDENCE HALL AND REFUND BONDS ISSUED 2008 FOR RENOVATION	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	$2,980,000	$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	$2,260,000	$0	$9,064,215	$0	$0	$0	$0	$0	$0	$9,064,215	$0	$0	2006	false	false	Yes (true)	Yes (true)
C	$3,250,000	$0	$7,330,000	$0	$0	$0	$0	$0	$0	$0	$7,330,000	$0	2010	Yes (true)	false	Yes (true)	Yes (true)
D	$1,638,001	$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)

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	Engage Bond Counsel ContractsEngageBondCounselContractsInd
A	false	false	false	false	0.00000	0.00000	false	false
B	false	false	false	false	0.00000	0.00000	false	false
C	false	false	Yes (true)	false	0.01600	0.01600	false	false	false
D	false	false	false	false	0.00000	0.00000	false	false

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (4 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	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	Term Of GICTermOfGICPct
A	false	false	false	Yes (true)	Yes (true)	false	false	false	false
B	false	false	false	Yes (true)	false	false	false	false	false
C	false	false	false	Yes (true)	false	false	false	false	false	0.0	0.0
D	false	Yes (true)	false	false	false	false	false	false	false	0.0	0.0

Procedures Corrective Action ProceduresCorrectiveActionGrp (4 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	false
B	false
C	false
D	false

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
SCHEDULE K, PART II, LINE 3, PROCEEDS INCLUDE THE FOLLOWING INVESTMENT EARNINGS AMOUNTS	SCHEDULE 1: COLUMN A: $13,342 COLUMN B: $124,754 COLUMN D: $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 CAFÉ 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 III, LINE 9, EXPLANATION OF WRITTEN PROCEDURES	THE COLLEGE CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. THE ORGANIZATION IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO ENSURE ALL NONQUALIFIED BONDS (IF ANY) OF THE ISSUE ARE REMEDIATED IN ACCORDANCE WITH THE ASSOCIATED REGULATIONS.
SCHEDULE K, PART IV, LINE 2C, COUNTY OF GARRARD, KENTUCKY	THERE WAS NO INVESTMENT OF PROCEEDS, THEREFORE, NO REFUND CALCULATION REQUIRED.
SCHEDULE K, PART IV, LINE 2C, CITY OF BEREA, KENTUCKY	THERE WAS NO INVESTMENT OF PROCEEDS, THEREFORE, NO REFUND CALCULATION REQUIRED.
SCHEDULE K, PART IV, LINE 2C, COUNTY OF ESTILL, KENTUCKY	THERE WAS NO INVESTMENT OF PROCEEDS, THEREFORE, NO REFUND CALCULATION REQUIRED.
Sch K, Part IV, Line 2c, ISSUER NAME: CITY OF BEREA, KENTUCKY(SCHEDULE 1): No Rebate Due.	THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 11/29/2008.
Sch K, Part IV, Line 2c, ISSUER NAME: CITY OF BEREA, KENTUCKY(SCHEDULE 1): No Rebate Due.	THE CALCULATION FOR COMPUTING NO REBATE DUE WAS PERFORMED ON 11/18/2010.
SCHEDULE K, PART IV, LINE 7, EXPLANATION OF WRITTEN PROCEDURES	THE COLLEGE CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. THE COLLEGE IS IN THE PROCESS OF ADOPTING WRITTEN PROCEDURES TO MONITOR THE ORGANIZATION'S COMPLIANCE WITH THE ARBITRAGE REQUIREMENTS UNDER SECTION 148 OF THE INTERNAL REVENUE CODE.
SCHEDULE K, PART V, EXPLANATION OF WRITTEN PROCEDURES	THE COLLEGE CONSIDERS THE REPERCUSSIONS OF ALL SIGNIFICANT ACTIVITIES WHICH COULD FORESEEABLY HAVE AN IMPACT ON THE ORGANIZATION'S TAX EXEMPT BONDS AND THE ASSOCIATED FEDERAL TAX REGULATIONS. IN THE EVENT A VIOLATION IS IDENTIFIED THE ORGANIZATION'S POLICY IS TO CORRECT THE VIOLATION AS SOON AS POSSIBLE, WHILE WORKING WITH THE FEDERAL AUTHORITIES AS NECESSARY TO ENSURE THAT SUFFICIENT CONTROLS ARE PRESENT WHICH WILL GUARD AGAINST FUTURE VIOLATIONS. THE COLLEGE IS IN THE PROCESS OF ADOPTING WRITTEN POLICIES WHICH DICTATE HOW MANAGEMENT TIMELY IDENTIFIES AND CORRECTS VIOLATIONS OF FEDERAL TAX REQUIREMENTS USING THE VOLUNTARY CLOSING AGREEMENT PROGRAMS PROVIDED BY THE IRS WHEN SELF-REMEDIATION IS NOT AVAILABLE TO THE ORGANIZATION.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (2 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd	CUSIPCUSIPNum
COUNTY OF GARRARD KENTUCKY (SCHEDULE 2)
A	616000835	2012-12-27	$7,621,900	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	false	false	false
COUNTY OF ESTILL KENTUCKY (SCHEDULE 2)
B	616000826	2013-04-10	$8,978,676	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	false	false	false	29755CAV1

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	$640,812	$0	$7,621,900	$0	$0	$0	$0	$0	$0	$0	$7,621,900	$0	2013	false	Yes (true)	Yes (true)	Yes (true)
B	$30,000	$0	$8,978,676	$0	$0	$0	$97,143	$0	$0	$0	$8,881,533	$0	2013	Yes (true)	false	Yes (true)	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (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
A	false	false	false	false	0.00000	0.00000	0.00000	false	false
B	false	false	false	false	0.00000	0.00000	0.00000	false	false

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Term Of HedgeTermOfHedgePct	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Term Of GICTermOfGICPct	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
A	false	false	false	Yes (true)	false	false	0.0	false	0.0	false	false
B	false	false	false	Yes (true)	false	false	0.0	false	0.0	false	false

Procedures Corrective Action ProceduresCorrectiveActionGrp (2 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	false
B	false

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionAmt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
LAUREN ROELOFS
PRESIDENT'S SPOUSE	$33,542	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
DELTA NATURAL GAS
GLENN JENNINGS IS CEO OF DELTA NATURAL GAS AND TRUSTEE OF BEREA COLLEGE	$664,376	NATURAL GAS: GLENN JENNINGS IS A TRUSTEE OF BEREA COLLEGE, AND THE CHAIRMAN OF THE BOARD, PRESIDENT, AND CEO OF DELTA NATURAL GAS COMPANY, INC. AND ITS THREE WHOLLY-OWNED SUBSIDIARY COMPANIES. DELTA SELLS NATURAL GAS TO THE COLLEGE AND TRANSPORTS FOR ONE OF THE SUBSIDIARY COMPANIES, DELTA RESOURCES, INC. DELTA RESOURCES INC. ALSO SELLS NATURAL GAS TO THE COLLEGE. MR. JENNINGS DOES NOT PARTICIPATE IN THE COLLEGE'S NEGOTIATIONS WITH DELTA RESOURCES. HE DOES NOT PARTICIPATE IN DECISION MAKING OF THE COLLEGE REGARDING ITS NATURAL GAS PURCHASES. NO PAYMENTS ARE MADE TO MR. JENNINGS.	false

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	5	ContributionCnt
Noncash Contributions Rpt F990	$1,678	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	$6,941	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	$1,592	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	63	ContributionCnt
Noncash Contributions Rpt F990	$640,740	NoncashContributionsRptF990Amt
Method Of Determining Revenues	MARKET VALUE	MethodOfDeterminingRevenuesTxt

Historical Artifacts HistoricalArtifactsGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	7	ContributionCnt
Noncash Contributions Rpt F990	$380	NoncashContributionsRptF990Amt
Method Of Determining Revenues	MARKET VALUE	MethodOfDeterminingRevenuesTxt

Other Non Cash Contri Table OtherNonCashContriTableGrp (4 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	BUSES	1	$2,000	MARKET VALUE
Yes (X)	COMPUTER AND RELATED EQUIPMENT	4	$36,497	MARKET VALUE
Yes (X)	CRAFT MATERIALS	7	$7,825	MARKET VALUE
Yes (X)	MISCELLANEOUS	8	$2,496	MARKET VALUE

Field	Value	IRS element (for citing)
Form8283 Received	2	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, 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 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, column (b), Line 4, Number of contributions or items contributed.	REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED.
Schedule M, part I, column (b), Line 5, Number of contributions or items contributed.	NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line 1, Number of contributions or items contributed.	NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line 22, Number of contributions or items contributed.	NUMBER OF CONTRIBUTIONS RECEIVED

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (23 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 GOSPEL OF IMPARTIAL LOVE BUILT UPON A SIMPLE TRUTH: GOD HAS MADE OF ONE BLOOD ALL PEOPLES OF THE EARTH. BEREA'S PRIMARY SERVICE AREA IS KENTUCKY AND THE SOUTHERN APPALACHIAN REGION, FROM WHICH IT DRAWS 70-80 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. 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 BENEFITTING 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, Sec B, 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, Sec B, 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, Sec B, 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 MAY 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, Sec B, 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 MAY 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 MAY MEETING FOR FINAL REVIEW AND ACTION.
Form 990, Part VI, Sec C, 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 XI, Line 9, Other changes in net assets or fund balances	CHANGE IN ANNUITY PAYMENT LIABILITY OF ANNUITY CONTRACTS - 301785; CHANGE IN FUNDS HELD IN TRUST BY OTHERS - 3031000; ANNUITY PAYMENTS - -1891624; INTEREST RATE SWAPS - -182000;
Form 990, Part XII, Line 2c, Change of oversight process or selection process	THE COLLEGE'S AUDIT COMMITTEE OF THE BOARD OF TRUSTEES HAS RESPONSIBILITY FOR OVERSEEING THE AUDIT AND THE SELECTION OF AN INDEPENDENT ACCOUNTANT, SUBJECT TO THE APPROVAL OF THE FULL BOARD OF TRUSTEES.
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=BUSES : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=COMPUTER AND RELATED EQUIPMENT : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=CRAFT MATERIALS : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=MISCELLANEOUS : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line 9, Number of contributions or items contributed.	REPORTING NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line 4, Number of contributions or items contributed.	REPORTING THE NUMBER OF CONTRIBUTIONS RECEIVED.
Schedule M, part I, column (b), Line 5, Number of contributions or items contributed.	NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line 1, Number of contributions or items contributed.	NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line 22, Number of contributions or items contributed.	NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=BUSES : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=COMPUTER AND RELATED EQUIPMENT : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=CRAFT MATERIALS : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line other, Number of contributions or items contributed.	OTHER=MISCELLANEOUS : NUMBER OF CONTRIBUTIONS RECEIVED
Schedule M, part I, column (b), Line 9, Number of contributions or items contributed.	REPORTING 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	BusinessNameLine1

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	STE 220 LINCOLN HALL	AddressLine1
City	BEREA	City
State	KY	State
ZIP Code	40404	ZIPCode

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
Public Charity Status	N/A	PublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BEREA COLLEGE	BusinessNameLine1

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

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (20 entries)

Legal Domicile StateLegalDomicileStateCd	Direct Controlling NADirectControllingNACd
4 TRUSTS
CA	N/A
4 TRUSTS
KY	N/A
4 TRUSTS
CT	N/A
5 TRUSTS
OH	N/A
4 TRUSTS
VA	N/A
1 TRUST
MI	N/A
2 TRUSTS
FL	N/A
2 TRUSTS
IN	N/A
5 TRUSTS
GA	N/A
1 TRUST
CO	N/A
1 TRUST
MD	N/A
1 TRUST
KS	N/A
2 TRUSTS
NC	N/A
1 TRUST
NY	N/A
1 TRUST
ME	N/A
1 TRUST
TN	N/A
1 TRUST
IA	N/A
1 TRUST
LA	N/A
1 TRUST
MS	N/A
1 TRUST
IL	N/A

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