2015-02-13T16:00:07-06:00 2014-06-30 CROWE HORWATH LLP 9600 BROWNSBORO ROAD SUITE 400 LOUISVILLE KY 402411122 990 2013-07-01 610444650 BEREA COLLEGE BERE 8599853082 LINCOLN HALL BEREA KY 40404 JEFFREY S AMBURGEY VICE PRESIDENT FOR FINANCE 2015-02-13 true Rachel Spurlock P00520729 5023263996 2013 2016-03-07 17:11:31Z JEFFREY S AMBURGEY LINCOLN HALL BEREA KY 40404 396269348 false X WWW.BEREA.EDU X 1855 KY POST-SECONDARY EDUCATIONAL INSTITUTION PROVIDING INSTRUCTION AND OTHER SERVICES TO STUDENTS. 29 29 799 99 880442 0 50263747 65939957 17746606 17648657 23949109 97835214 1549858 1587271 93509320 183011099 4785235 5523816 0 0 39396515 42416068 55408 582697 3693616 53498107 47814188 97735265 96336769 -4225945 86674330 1306539674 1454920382 89568069 84660923 1216971605 1370259459 X 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) false false 23791733 0 360517 INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,600 STUDENTS. 20049798 1278982 68938 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. 9883033 0 2489095 STUDENT SERVICES - STUDENT SUPPORT SERVICES SUCH AS ADMISSIONS, STUDENT LIFE, HEALTH SERVICES, LABOR PROGRAM, AND FINANCIAL AID. 9349773 0 526896 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. 8557737 0 8099401 RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS. 4244834 4244834 3900000 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. 3950650 0 2749053 STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS. 26102994 4244834 15275350 79827558 true true false true false false true false true true true false false true true true false true false true false false true false false false true true true true false false false false false false false false true true true false false false false true true false false false true 881 0 true 799 true true true false false false false false false false false false X 29 29 false false false false false false false true true false false true true true true true true true true false AK AR HI KY MD MA MI MS NH NJ NY ND OH OK OR SC WA X JEFFERY S AMBURGEY 8599853082 LINCOLN HALL NO 220 BEREA KY 40404 MOSES HAROLD L VICE CHAIR 4.00 X X 0 0 0 SHELTON DAVID E CHAIR 7.00 X X 0 0 0 ALLUMS VICKIE E TRUSTEE 2.50 X 0 0 0 BEASON CHARLOTTE F TRUSTEE 2.00 X 0 0 0 BLADE VANCE TRUSTEE 2.00 X 0 0 0 BLAIR NANCY TRUSTEE 2.50 X 0 0 0 BRIDY JOSEPH JOHN TRUSTEE 2.00 X 0 0 0 CALDWELL LYNNE BLANKENSHIP TRUSTEE 2.00 X 0 0 0 CALDWELL SCOTT TRUSTEE 2.00 X 0 0 0 CHOW DAVID H TRUSTEE 2.00 X 0 0 0 CULBRETH M ELIZABETH TRUSTEE 2.00 X 0 0 0 DAVID CHELLA S TRUSTEE 2.00 X 0 0 0 FLEMING JOHN E TRUSTEE 2.00 X 0 0 0 HALE JERRY B TRUSTEE 2.00 X 0 0 0 HALL DONNA S TRUSTEE 2.00 X 0 0 0 HAWKS ROBERT F TRUSTEE 2.00 X 0 0 0 JENKINS SCOTT M TRUSTEE 2.50 X 0 0 0 JENNINGS GLENN R TRUSTEE 2.00 X 0 0 0 JOHNSON SHAWN C D TRUSTEE 2.50 X 0 0 0 LARSEN BRENDA TODD TRUSTEE 2.00 X 0 0 0 LOWE JR EUGENE Y TRUSTEE 2.50 X 0 0 0 ORR DOUGLAS M TRUSTEE 2.50 X 0 0 0 PHILLIPS THOMAS W TRUSTEE 2.00 X 0 0 0 RICHARDSON WILLIAM B TRUSTEE 2.00 X 0 0 0 ROOP DENNIS R TRUSTEE 2.00 X 0 0 0 SEABURY II CHARLES WARD TRUSTEE 2.00 X 0 0 0 THOMPSON TYLER S TRUSTEE 2.50 X 0 0 0 YAHNG ROBERT T TRUSTEE 2.50 X 0 0 0 ZEIGLER STEPHANIE BOWLING TRUSTEE 2.00 X 0 0 0 AMBURGEY JEFFREY S VICE PRESIDENT FOR FINANCE 50.00 X 150241 0 30095 BERRY CHAD ACADEMIC VP & DEAN OF FACU 50.00 X 164874 0 27916 JANSSEN MICHELLE VP FOR ALUMNI & COLLEGE RELATIONS (PARTIAL YEAR) 50.00 X 166513 0 29970 ROELOFS LYLE D PRESIDENT 60.00 X 314458 0 45631 SINGLETON DERRICK VP SUSTAINABILITY (PARTIAL YEAR) 50.00 X 131890 0 25815 WILSON II JUDGE B SECRETARY/GENERAL COUNSEL 40.00 X 224699 0 33470 WOLFORD GAIL W VP FOR LABOR & STUDENT LIFE (PARTIAL YEAR) 50.00 X 139641 0 17923 CAROLYN CASTLE DIRECTOR PEOPLE SERVICES 40.00 X 125790 0 15359 GENTRY DREAMA EXECUTIVE DIRECTOR, EXTERNALLY FUNDED PROGRAMS 40.00 X 103564 0 23384 HACKBERT PETER PROFESSOR/CO-DIR OF EPG 40.00 X 112127 0 14912 LYMPANY JOHN A CHIEF INFORMATION OFFICER 40.00 X 131096 0 25736 NANCY RYAN PHYSICIAN 40.00 X 111923 0 14664 SHINN LARRY D FORMER PRESIDENT 4.50 X 165412 0 16554 STEVE KARCHER VP BUSINESS & SUSTAINABILITY (PARTIAL YEAR) 10.00 X 144724 0 14693 2186952 0 336122 16 true true false MESSER CONSTRUCTION CO 832 W MAIN ST LEXINGTON KY 40508 CONSTRUCTION 7558298 DEAN BUILDS INC 836 EUCLID AVE STE 306 LEXINGTON KY 40502 CONSTRUCTION 957229 DEVERE CONSTRUCTION INC 427 CHESTNUT ST 3 BEREA KY 40403 CONSTRUCTION 672212 PEARCE-BLACKBURN ROOFING 309 BLUE SKY PARKWAY LEXINGTON KY 40509 CONSTRUCTION 583090 LUCKETT & FARLEY ARCHITECTS ENGINEERS & CONSTRUCTION MGRS 737 S 3RD ST LOUISVILLE KY 40202 ARCHITECTURAL SERVICES 536564 23 22117583 43822374 700149 65939957 RESIDENCE/DINING SEV REV 721310 7867609 7867609 GRANTS FOR EDUC FEES 611710 3900000 3900000 BOONE TAVERN 721110 2751053 2751053 FEES/INS PD BY STUDENTS 611710 1834000 1834000 INCOME FROM AGRICULTURE FARM LAB 900099 284356 284356 1011639 727621 284018 0 17648657 21600867 594424 21006443 0 32059 32059 563530 330952 232578 0 232578 232578 287949420 56742 211764886 6929 76184534 49813 76234347 76234347 0 0 1143525 1155482 -11957 -11957 CHILD DEV LAB 624410 503330 503330 ADMIN COST ALLOWANCE 900099 189644 189644 GIFT ANNUITY ADMINISTRATION 525990 143915 143915 497702 495702 2000 0 1334591 183011099 18193900 880442 97996800 1278982 1278982 4244834 4244834 0 0 1635139 415010 986544 233585 34320 34320 33604320 26950665 4662262 1991393 1993579 1601681 269949 121949 3153331 2533448 426990 192893 1995379 1603126 270193 122060 0 53610 53610 220926 220926 18651 18651 582697 582697 1243984 1243984 0 0 0 0 86682 86682 573798 517359 41298 15141 1662534 467722 1194812 0 5322044 5004727 267897 49420 1324220 1106628 162669 54923 0 20478 9726 10752 1782737 1580982 193542 8213 0 7537619 7028427 509192 442787 150812 287336 4639 OUTREACH PROGRAMS 15230064 15230064 BOONE TAVERN 2770366 2770366 REPAIRS & MAINTENANCE 2825995 2460133 338709 27153 RESIDENCE HALLS & FOOD SERVICE 5559346 3690364 1615471 253511 1138347 1077169 35891 25287 96336769 79827558 12815595 3693616 0 57668611 57833858 26112113 35559594 793295 756834 0 0 0 0 1322703 1278425 1002247 1310577 247522444 86569749 152502852 160952695 816931700 933487100 247606900 260945600 1329093 1441350 1270160 1354349 1306539674 1454920382 12959543 11183779 122600 139648 58720438 55043717 0 0 17765488 18293779 89568069 84660923 X 546261917 612733472 393167548 472503589 277542140 285022398 1216971605 1370259459 1306539674 1454920382 X 86674330 65354363 1259161 X X false true X true true true X 30139438 27340416 40704327 50263747 65939957 214387885 0 0 30139438 27340416 40704327 50263747 65939957 214387885 43298540 171089345 18581195 20140172 19006532 23015373 22196456 102939728 0 2098068 1859599 1857545 1716027 1646855 9178094 326505707 87833195 0.52400 0.00000 X Schedule A, Part II, Line 10, Other Income 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; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false false false false false false true 18651 18651 false Schedule C, Part II-B, Line 1, Description of the activities reported on Lines 1a through 1i 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. 4097531 X X X X EDUCATION false 1012401100 14070410 158965378 36004678 10966226 1243984 1137222000 942618000 6522001 109819370 34616959 10304885 1636427 1012401100 978734900 9944280 -1064531 34378134 8635814 1982701 942618000 846776300 13830697 166222757 37933666 7951819 2209369 978734900 791209800 16658598 89200667 38192611 10100766 1999388 846776300 0.44600 0.21200 0.34200 false false 2335823 2335823 223671647 74512543 149159104 0 17417443 12057206 5360237 4097531 4097531 160952695 0 0 SPECIAL OPPORTUNITIES 16944000 F REAL ESTATE 2535600 F HEDGE FUNDS 175747000 F PRIVATE EQUITIES 65719000 F 260945600 0 CAPITAL LEASE OBLIGATIONS 38906 FUTURE PYMT LIAB FOR ANNUITIES 11449100 AGENCY FUNDS 592563 KENTUCKY SCHOOL BOARD INSURANCE TRUST EST. INSURANCE ASSESSMENT 136367 REVOCABLE GIFT AGREEMENTS 61000 WORKERS COMP - LONG TERM PORTION 153700 INTEREST RATE SWAP 4669800 457(B) PLAN 194749 ASSET RETIREMENT OBLIGATION LT 997594 18293779 X 245622239 65354363 4637219 69991582 175630657 1243984 6136458 7380442 183011099 92334385 1486434 1486434 90847951 1243984 4244834 5488818 96336769 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; true true false true true true true false false false false false false false false true false true 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. CENTRAL AMERICA AND THE CARIBBEAN INVESTMENTS 160755000 EUROPE (INCLUDING ICELAND AND GREENLAND) INVESTMENTS 11311000 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES INSTRUCTION 87000 EAST ASIA AND THE PACIFIC PROGRAM SERVICES INSTRUCTION 86000 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES INSTRUCTION 193000 SUB-SAHARAN AFRICA PROGRAM SERVICES INSTRUCTION 160000 CENTRAL AMERICA AND THE CARIBBEAN PROGRAM SERVICES STUDY ABROAD 21000 EAST ASIA AND THE PACIFIC PROGRAM SERVICES STUDY ABROAD 46000 EUROPE (INCLUDING ICELAND AND GREENLAND) PROGRAM SERVICES STUDY ABROAD 253000 MIDDLE EAST AND NORTH AFRICA PROGRAM SERVICES STUDY ABROAD 33000 NORTH AMERICA (CANADA & MEXICO ONLY) PROGRAM SERVICES STUDY ABROAD 6000 SOUTH AMERICA PROGRAM SERVICES STUDY ABROAD 2000 SOUTH ASIA PROGRAM SERVICES STUDY ABROAD 17000 SUB-SAHARAN AFRICA PROGRAM SERVICES STUDY ABROAD 41000 173011000 true false true true true false 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 X X X X X X true AMERGENT 9 CENTENNIAL DR PEABODY MA 01960 DONOR AND ACQUISITION AND RETENTION false 373335 -373335 EDUVENTURES 101 FEDERAL ST 12TH FLOOR BOSTON MA 02110 TRUSTEE GIVING AND BENCHMARKING false 183980 -183980 ADVISORY BOARD CO PO BOX 79461 BALTIMORE MD 212790461 RESEARCH, CONSULTING AND MANAGEMENT SERVICES false 19500 -19500 576815 -576815 AK AR CO HI KY MD MA MI MS NH NJ NY ND OH OK OR SC WA 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; true AMERICAN CANCER SOCIETY 100 IRELAND WAY STE 300 BIRMINGHAM AL 35205 640329009 501(C)(3) 10000 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) 6000 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) 45590 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) 61640 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION APPALSHOP INC 91 MADISON AVE WHITESBURG KY 41858 610890210 501(C)(3) 7000 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) 1560 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) 27690 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) 7000 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) 54000 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 13400 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) 19500 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) 8000 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) 5000 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) 13400 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) 58470 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 1312 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) 5000 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) 19000 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) 10000 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) 3350 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION HENDERSON SETTLEMENT INC HWY 190 FRAKES KY 40940 610674965 501(C)(3) 38293 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) 57067 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) 12462 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) 5000 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) 58760 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) 19000 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) 2500 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) 8000 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) 46235 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) 17400 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) 14990 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) 30000 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 4000 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) 6700 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) 11550 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) 5000 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) 25000 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 12000 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) 16500 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) 15212 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) 52610 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) 43726 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) 48753 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) 22000 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) 5000 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) 8330 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) 10000 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) 84706 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) 30730 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 9850 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) 41335 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) 5025 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) 3500 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) 6700 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) 34000 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 15000 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION UNION CHURCH 213 PROSPECT ST BEREA KY 40403 610444677 501(C)(3) 9000 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) 11916 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 6000 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) 41750 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) 6120 SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION 62 0 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 1580 4244834 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; X X X true true X X X X true false false false false false false false false AMBURGEY JEFFREY S VICE PRESIDENT FOR FINANCE 150241 0 0 0 0 0 12623 0 17472 0 180336 0 0 0 WOLFORD GAIL W VP FOR LABOR & STUDENT LIFE (PARTIAL YEAR) 139641 0 0 0 0 0 11256 0 6667 0 157564 0 0 0 BERRY CHAD ACADEMIC VP & DEAN OF FACU 160674 0 0 0 4200 0 13518 0 14398 0 192790 0 0 0 WILSON II JUDGE B SECRETARY/GENERAL COUNSEL 224699 0 0 0 0 0 18363 0 15107 0 258169 0 0 0 JANSSEN MICHELLE VP FOR ALUMNI & COLLEGE RELATIONS (PARTIAL YEAR) 158953 0 0 0 7560 0 13720 0 16250 0 196483 0 0 0 SHINN LARRY D FORMER PRESIDENT 99940 0 0 0 65472 0 8000 0 8554 0 181966 0 0 0 SINGLETON DERRICK VP SUSTAINABILITY (PARTIAL YEAR) 131890 0 0 0 0 0 11006 0 14809 0 157705 0 0 0 LYMPANY JOHN A CHIEF INFORMATION OFFICER 131096 0 0 0 0 0 10930 0 14806 0 156832 0 0 0 STEVE KARCHER VP BUSINESS & SUSTAINABILITY (PARTIAL YEAR) 80514 0 0 0 64210 0 7830 0 6863 0 159417 0 0 0 ROELOFS LYLE D PRESIDENT 296958 0 0 0 17500 0 20400 0 25231 0 360089 0 0 0 Schedule J, Part I, Line 1a, Travel for companions THE EMPLOYMENT AGREEMENT FOR THE VICE PRESIDENT FOR FINANCE ALLOWS FOR THE REIMBURSEMENT OF TRAVEL EXPENSES FOR AN INDIVIDUAL ACCOMPANYING THE VICE PRESIDENT DURING TRAVEL TO PROVIDE ASSISTANCE NEEDED DUE TO PHYSICAL DISABILITIES. CURRENTLY, THE PRIMARY PERSON PROVIDING THIS ASSISTANCE IS THE SPOUSE OF THE VICE PRESIDENT; HOWEVER THIS ASSISTANCE IS NOT LIMITED TO A PARTICULAR INDIVIDUAL. SPOUSAL TRAVEL IS NOT TREATED AS A TAXABLE BENEFIT. Schedule J, Part I, Line 1a, Housing allowance or residence for personal use THE PRESIDENT OF BEREA COLLEGE IS REQUIRED TO LIVE IN CAMPUS PROVIDED HOUSING TO ALLOW THE PRESIDENT TO BE AVAILABLE FOR ALL COLLEGE AND CAMPUS NEEDS, AND IN ORDER TO HOST OFFICIAL MEETINGS AND EVENTS. PURSUANT TO IRC119, THE PRESIDENT'S HOUSING HAS NOT BEEN TREATED AS TAXABLE INCOME. Schedule J, Part I, Line 1a, Personal services BEREA COLLEGE IS RESPONSIBLE FOR FURNISHING AND MAINTAINING THE HOUSE FOR THE PRESIDENT. THE PRESIDENT RECEIVES HOUSEKEEPING AND CHEF SERVICES WHEN PREPARING FOR OFFICIAL MEETINGS AND EVENTS. Schedule J, Part I, Line 4a, Severance or change-of-control payment STEVE KARCHER: $24,000 SEVERANCE AGREEMENT. A CITY OF BEREA KENTUCKY(SCHEDULE 1) 616001787 083536BE1 2003-12-11 10240000 VARIOUS CAPITAL PROJECTS & REFUND BONDS ISSUED 3/16/1994 false false false B CITY OF BEREA KENTUCKY(SCHEDULE 1) 616001787 083536BW1 2005-09-27 8939461 CENTRAL HEAT PLANT AND VARIOUS CAPITAL RETROFITS false false false C CITY OF BEREA KENTUCKY(SCHEDULE 1) 616001787 2010-12-29 7330000 REFUND BONDS ISSUED 1997, 1998 AND 2000 FOR VARIOUS CAPITAL PROJECTS false false false D CITY OF BEREA KENTUCKY(SCHEDULE 1) 616001787 2012-09-21 10000000 CONSTRUCT RESIDENCE HALL AND REFUND BONDS ISSUED 2008 FOR RENOVATION false false false A 2980000 0 10253342 0 0 0 0 0 0 5017092 5236250 0 2004 true false true true B 2260000 0 9064215 0 0 0 0 0 0 9064215 0 0 2006 false false true true C 3250000 0 7330000 0 0 0 0 0 0 0 7330000 0 2010 true false true true D 1638001 0 10002493 0 0 0 0 0 0 6673881 3328612 0 2013 true false true true 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 C false false true false false 0.01600 0.00000 0.01600 false false D false false false false 0.00000 0.00000 0.00000 false false A false false false true true false false false false B false false false true false false false false false C false false false true false false 0.0 false 0.0 false false D false true false false false false 0.0 false 0.0 false false A false B false C false D false 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. A COUNTY OF GARRARD KENTUCKY (SCHEDULE 2) 616000835 2012-12-27 7621900 REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS false false false B COUNTY OF ESTILL KENTUCKY (SCHEDULE 2) 616000826 29755CAV1 2013-04-10 8978676 REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS false false false A 640812 0 7621900 0 0 0 0 0 0 0 7621900 0 2013 false true true true B 30000 0 8978676 0 0 0 97143 0 0 0 8881533 0 2013 true false true true 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 A false false false true false false 0.0 false 0.0 false false B false false false true false false 0.0 false 0.0 false false A false B false LAUREN ROELOFS PRESIDENT'S SPOUSE 33542 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 664376 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 X 5 1678 MARKET VALUE X 6941 MARKET VALUE X 1592 MARKET VALUE X 63 640740 MARKET VALUE X 7 380 MARKET VALUE X BUSES 1 2000 MARKET VALUE X COMPUTER AND RELATED EQUIPMENT 4 36497 MARKET VALUE X CRAFT MATERIALS 7 7825 MARKET VALUE X MISCELLANEOUS 8 2496 MARKET VALUE 2 false true false 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 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 BEREA INTERCHANGE DEVELOPMENT CORP STE 220 LINCOLN HALL BEREA KY 40404 611124566 HOLDS LAND KY 501(C)(2) N/A BEREA COLLEGE true 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 false false false false false false false false false false false false false false false false false false false