BEREA COLLEGE: Form 990, tax year 2012

View the entire original 990 at ProPublica ↗

Organization: BEREA COLLEGE (EIN 61-0444650)
Tax period: 2012-07-01 to 2013-06-30
Filed: 2014-02-15
IRS object ID: 201430499349300423
Schema version: 2012v2.1
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)
Timestamp	2014-02-15T09:16:07-06:00	Timestamp
Tax Period End Date	2013-06-30	TaxPeriodEndDate

Preparer Firm PreparerFirm

Field	Value	IRS element (for citing)
EIN	273858252	EIN

Preparer Firm Business Name PreparerFirmBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DEAN DORTON ALLEN FORD PLLC	BusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

Field	Value	IRS element (for citing)
Address Line1	106 W VINE STREET SUITE 600	AddressLine1
City	LEXINGTON	City
State	KY	State
ZIP Code	40507	ZIPCode

Field	Value	IRS element (for citing)
Return Type	990	ReturnType
Tax Period Begin Date	2012-07-01	TaxPeriodBeginDate

Filer Filer

Field	Value	IRS element (for citing)
EIN	610444650	EIN

Name Name

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

Field	Value	IRS element (for citing)
Name Control	BERE	NameControl
Phone	8599853082	Phone

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

Officer Officer

Field	Value	IRS element (for citing)
Name	JEFFREY S AMBURGEY	Name
Title	VICE PRESIDENT FOR FINANCE	Title
Phone	8599853082	Phone
Date Signed	2014-02-17	DateSigned
Authorize Third Party	1	AuthorizeThirdParty

Preparer Preparer

Field	Value	IRS element (for citing)
Name	LEIGH MCKEE	Name
PTIN	P00169845	PTIN
Phone	8592552341	Phone

Field	Value	IRS element (for citing)
Tax Year	2012	TaxYear
Build TS	2015-11-30 17:44:51Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Name Of Principal Officer Person	JEFFREY S AMBURGEY	NameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

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

Field	Value	IRS element (for citing)
Gross Receipts	569627772	GrossReceipts
Group Return For Affiliates	0	GroupReturnForAffiliates
Organization501c3	X	Organization501c3
Web Site	WWW.BEREA.EDU	WebSite
Type Of Organization Corporation	X	TypeOfOrganizationCorporation
Year Formation	1855	YearFormation
State Legal Domicile	KY	StateLegalDomicile
Activity Or Mission Description	POST-SECONDARY EDUCATIONAL INSTITUTION PROVIDING INSTRUCTION AND OTHER SERVICES TO STUDENTS.	ActivityOrMissionDescription
Nbr Voting Members Governing Body	29	NbrVotingMembersGoverningBody
Nbr Independent Voting Members	29	NbrIndependentVotingMembers
Total Nbr Employees	758	TotalNbrEmployees
Total Nbr Volunteers	100	TotalNbrVolunteers
Total Gross UBI	278155	TotalGrossUBI
Net Unrelated Business Txbl Income	0	NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year	40704327	ContributionsGrantsPriorYear
Contributions Grants Current Year	50263747	ContributionsGrantsCurrentYear
Program Service Revenue Prior Year	17936768	ProgramServiceRevenuePriorYear
Program Service Revenue CY	17746606	ProgramServiceRevenueCY
Investment Income Prior Year	60930082	InvestmentIncomePriorYear
Investment Income Current Year	23949109	InvestmentIncomeCurrentYear
Other Revenue Prior Year	1411930	OtherRevenuePriorYear
Other Revenue Current Year	1549858	OtherRevenueCurrentYear
Total Revenue Prior Year	120983107	TotalRevenuePriorYear
Total Revenue Current Year	93509320	TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year	4206983	GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY	4785235	GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year	0	BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY	0	BenefitsPaidToMembersCY
Salaries Etc Prior Year	34331385	SalariesEtcPriorYear
Salaries Etc Current Year	39396515	SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year	51036	TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY	55408	TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year	3419068	TotalFundrsngExpCurrentYear
Other Expense Prior Year	45164098	OtherExpensePriorYear
Other Expenses Current Year	53498107	OtherExpensesCurrentYear
Total Expenses Prior Year	83753502	TotalExpensesPriorYear
Total Expenses Current Year	97735265	TotalExpensesCurrentYear
Revenues Less Expenses Prior Year	37229605	RevenuesLessExpensesPriorYear
Revenues Less Expenses CY	-4225945	RevenuesLessExpensesCY
Total Assets BOY	1216583875	TotalAssetsBOY
Total Assets EOY	1306539674	TotalAssetsEOY
Total Liabilities BOY	87736244	TotalLiabilitiesBOY
Total Liabilities EOY	89568069	TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY	1128847631	NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY	1216971605	NetAssetsOrFundBalancesEOY
Info In Schedule O Part III	X	InfoInScheduleOPartIII
Mission Description	BEREA COLLEGE (THE "COLLEGE") IS A NOT-FOR-PROFIT BACCALAUREATE INSTITUTION PROVIDING A LIBERAL ARTS EDUCATION TO STUDENTS WITH LIMITED FAMILY FINANCIAL RESOURCES. (CONTINUED ON SCHEDULE O PAGE 74)	MissionDescription
Significant New Program Services	0	SignificantNewProgramServices
Significant Change	0	SignificantChange
Expense	24453205	Expense
Revenue	313377	Revenue
Description	INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,600 STUDENTS.	Description

Activity2 Activity2

Field	Value	IRS element (for citing)
Expense	9795691	Expense
Revenue	2083077	Revenue
Description	STUDENT SERVICES - STUDENT SUPPORT SERVICES SUCH AS ADMISSIONS, STUDENT LIFE, HEALTH SERVICES, LABOR PROGRAM, AND FINANCIAL AID.	Description

Activity3 Activity3

Field	Value	IRS element (for citing)
Expense	8348819	Expense
Revenue	8007489	Revenue
Description	RESIDENCE HALLS AND FOOD SERVICE FOR STUDENTS.	Description

Activity Other ActivityOther (4 entries)

ExpenseExpense	RevenueRevenue	DescriptionDescription	GrantsGrants
8071805	1011624	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.
23971488	84593	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.	405500
3653779	2760165	STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.
3972188	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 $35,441,450. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, AND ACADEMIC SUPPORT. (CONT. ON PG 69)	3972188

Field	Value	IRS element (for citing)
Total Of Other Program Service Exp	39669260	TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt	4377688	TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev	7756382	TotalOfOtherProgramServiceRev
Total Program Service Expense	82266975	TotalProgramServiceExpense
Described In501 C3	1	DescribedIn501C3
Schedule B Required	1	ScheduleBRequired
Political Activities	0	PoliticalActivities
Lobbying Activities	1	LobbyingActivities
Subject To Proxy Tax	0	SubjectToProxyTax
Donor Advised Funds	0	DonorAdvisedFunds
Conservation Easements	0	ConservationEasements
Collections Of Art	1	CollectionsOfArt
Credit Counseling	0	CreditCounseling
Term Or Permanent Endowments	1	TermOrPermanentEndowments
Report Land Bldg Equip	1	ReportLandBldgEquip
Report Invest Oth Securities	1	ReportInvestOthSecurities
Report Prog Rel Invest	0	ReportProgRelInvest
Report Other Assets	0	ReportOtherAssets
Report Other Liabilities	1	ReportOtherLiabilities
Report Fin48 Footnote	1	ReportFin48Footnote
Independent Audit Financial Stmt	1	IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt	0	ConsolidatedAuditFinancialStmt
School	1	School
Foreign Office	0	ForeignOffice
Foreign Activities	1	ForeignActivities
More Than5000 K To Organizations	0	MoreThan5000KToOrganizations
More Than5000 K To Individuals	0	MoreThan5000KToIndividuals
Professional Fundraising	1	ProfessionalFundraising
Fundraising Activities	0	FundraisingActivities
Gaming	0	Gaming
Hospital	0	Hospital
Grants To Organizations	1	GrantsToOrganizations
Grants To Individuals	1	GrantsToIndividuals
Schedule J Required	1	ScheduleJRequired
Tax Exempt Bonds	1	TaxExemptBonds
Invest Tax Exempt Bonds	0	InvestTaxExemptBonds
Escrow Account	0	EscrowAccount
On Behalf Of Issuer	0	OnBehalfOfIssuer
Excess Benefit Transaction	0	ExcessBenefitTransaction
Prior Excess Benefit Transaction	0	PriorExcessBenefitTransaction
Loan To Officer Or DQP	0	LoanToOfficerOrDQP
Grant To Related Person	0	GrantToRelatedPerson
Bsnss Rltnshp With Organization	0	BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member	1	BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp	1	OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions	1	DeductibleNonCashContributions
Deductible Contributions Of Art	0	DeductibleContributionsOfArt
Terminated	0	Terminated
Partial Liquidation	0	PartialLiquidation
Disregarded Entity	0	DisregardedEntity
Related Entity	1	RelatedEntity
Related Org Controlled Entity	1	RelatedOrgControlledEntity
Transaction Related Entity	0	TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org	0	TransfersToExemptNonChrtblOrg
Activities Conducted Partnership	0	ActivitiesConductedPartnership
Schedule O Required	1	ScheduleORequired
Number Forms Transmitted With1096	846	NumberFormsTransmittedWith1096
Number W2 G Included	0	NumberW2GIncluded
Compliance With Backup Witholding	1	ComplianceWithBackupWitholding
Number Of Employees	758	NumberOfEmployees
Employment Tax Returns Filed	1	EmploymentTaxReturnsFiled
Unrelated Business Income	1	UnrelatedBusinessIncome
Form990-T Filed	1	Form990-TFiled
Foreign Financial Account	0	ForeignFinancialAccount
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTrans
Taxable Party Notification	0	TaxablePartyNotification
Non Deductible Contributions	0	NonDeductibleContributions
Quid Pro Quo Contributions	0	QuidProQuoContributions
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOf
Funds To Pay Premiums	0	FundsToPayPremiums
Premiums Paid	0	PremiumsPaid
Indoor Tanning Services	0	IndoorTanningServices
Info In Schedule O Part VI	X	InfoInScheduleOPartVI
Nbr Voting Governing Body Members	29	NbrVotingGoverningBodyMembers
Number Independent Voting Members	29	NumberIndependentVotingMembers
Family Or Business Relationship	0	FamilyOrBusinessRelationship
Delegation Of Management Duties	0	DelegationOfManagementDuties
Changes To Organizing Docs	1	ChangesToOrganizingDocs
Material Diversion Or Misuse	0	MaterialDiversionOrMisuse
Members Or Stockholders	0	MembersOrStockholders
Election Of Board Members	0	ElectionOfBoardMembers
Decisions Subject To Approval	0	DecisionsSubjectToApproval
Minutes Of Governing Body	1	MinutesOfGoverningBody
Minutes Of Committees	1	MinutesOfCommittees
Officer Mailing Address	0	OfficerMailingAddress
Local Chapters	0	LocalChapters
Form990 Provided To Governing Body	1	Form990ProvidedToGoverningBody
Conflict Of Interest Policy	1	ConflictOfInterestPolicy
Annual Disclosure Covered Persons	1	AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement	1	RegularMonitoringEnforcement
Whistleblower Policy	1	WhistleblowerPolicy
Document Retention Policy	1	DocumentRetentionPolicy
Compensation Process CEO	1	CompensationProcessCEO
Compensation Process Other	1	CompensationProcessOther
Investment In Joint Venture	0	InvestmentInJointVenture
States Where Copy Of Return Is Filed	AK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	AR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	HI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	KY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MA	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MD	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MI	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	MS	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	ND	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NJ	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	NY	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OH	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OK	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	OR	StatesWhereCopyOfReturnIsFiled
States Where Copy Of Return Is Filed	SC	StatesWhereCopyOfReturnIsFiled
Upon Request	X	UponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

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

Field	Value	IRS element (for citing)
Telephone Number	8599853082	TelephoneNumber

Address US AddressUS

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

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	X	InfoInScheduleOPartVII

Form990 Part VII Section A Form990PartVIISectionA (43 entries)

TitleTitle	Average Hours Per WeekAverageHoursPerWeek	Individual Trustee Or DirectorIndividualTrusteeOrDirector	Reportable Comp From OrganizationReportableCompFromOrganization	Reportable Comp From Related OrgsReportableCompFromRelatedOrgs	Other CompensationOtherCompensation	OfficerOfficer	Highest Compensated EmployeeHighestCompensatedEmployee	FormerFormer
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
MOSES HAROLD L
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
SHELTON DAVID E
CHAIR	7.00	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
ROELOFS LYLE D
PRESIDENT FROM 7/1/12	60.00		163023	0	31587	X
BERRY CHAD
ACADEMIC VP & DEAN OF FACU	50.00		161588	0	21123	X
JANSSEN MICHELLE
VP FOR ALUMNI & COLLEGE RE	50.00		163372	0	21171	X
KARCHER STEVEN D
VP FOR OPER & SUSTAINABILI	50.00		156273	0	16466	X
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	50.00		145937	0	20419	X
WOLFORD GAIL W
VP FOR LABOR & STUDENT LIF	50.00		135441	0	14425	X
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	40.00		220509	0	26114	X
HOAG ROBERT
PROFESSOR	40.00		107599	0	12072		X
JORDAN TIM
DIRECTOR, PUBLIC RELATIONS	40.00		113626	0	14158		X
LYMPANY JOHN A
CHIEF INFORMATION OFFICER	40.00		128198	0	18689		X
SINGLETON DERRICK
ASSIT. VP SUSTAINABILITY	40.00		121629	0	11411		X
HACKBERT PETER
PROFESSOR/CO-DIR OF EPG	40.00		109287	0	12088		X
SHINN LARRY D
PRESIDENT THROUGH 6/30/12	30.00		286682	0	47346			X
LARAMEE WILLIAM
FORMER VP FOR ALUMNI & COL	10.00		116000	0	0			X

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	2129164	TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs	0	TotalReportableCompFrmRltdOrgs
Total Other Compensation	267069	TotalOtherCompensation
Number Individuals GT100 K	18	NumberIndividualsGT100K
Formers Listed	1	FormersListed
Total Comp GT150 K	1	TotalCompGT150K
Compensation From Other Sources	0	CompensationFromOtherSources

Contractor Compensation ContractorCompensation (5 entries)

Address Line1AddressOfContractor/AddressUS/AddressLine1	CityAddressOfContractor/AddressUS/City	StateAddressOfContractor/AddressUS/State	ZIP CodeAddressOfContractor/AddressUS/ZIPCode	Description Of ServicesDescriptionOfServices	CompensationCompensation
COLLABORATIVE FOR TEACHING & LEARNING I
2303 RIVER RD STE 100	LOUISVILLE	KY	40206	CURRICULUM DEVELOPMENT	727753
STATE STREET GLOBAL ADVISORS
1 LINCOLN STREET	BOSTON	MA	02111	INVESTMENT MANAGER	720210
HASTINGS & CHIVETTA INC
101 S HANLEY ST	ST LOUIS	MO	63105	ARCHITECTURAL SERVICES	618814
HIRTLE CALLAGHAN & CO
300 BARR HARBOR DRIVE	WEST CONSHOHOCKEN	PA	19428	INVESTMENT SERVICES	391572
BANK OF NEW YORK MELLON
209 WEST JACKSON BLVD	CHICAGO	IL	60606	INVESTMENT CUSTODY SERVICES	269979

Field	Value	IRS element (for citing)
Number Of Contractors GT100 K	8	NumberOfContractorsGT100K
Government Grants	27153326	GovernmentGrants
All Other Contributions	23110421	AllOtherContributions
Noncash Contributions	929892	NoncashContributions
Total Contributions	50263747	TotalContributions

Program Service Revenue ProgramServiceRevenue (5 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
RESIDENCE/FOOD SVC REV	721310	7767905	7767905
GRANTS FOR EDUC FEES	611710	3900000	3900000
BOONE TAVERN	721110	2760165	2760165
FEES/INS PD BY STDNTS	611710	1653580	1653580
INCOME FROM AGRICULTURE FARM LABO	900099	253840	253840

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	1411116	TotalRevenueColumn
Related Or Exempt Function Income	1082797	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	328319	UnrelatedBusinessRevenue

Field	Value	IRS element (for citing)
Total Program Service Revenue	17746606	TotalProgramServiceRevenue

Investment Income InvestmentIncome

Field	Value	IRS element (for citing)
Total Revenue Column	22423449	TotalRevenueColumn
Unrelated Business Revenue	-50164	UnrelatedBusinessRevenue
Exclusion	$22,473,613	ExclusionAmount

Royalties Revenue RoyaltiesRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	30985	TotalRevenueColumn
Exclusion	$30,985	ExclusionAmount

Gross Rents GrossRents

Field	Value	IRS element (for citing)
Real	560939	Real

Less Rental Expenses LessRentalExpenses

Field	Value	IRS element (for citing)
Real	319910	Real

Rental Income Or Loss RentalIncomeOrLoss

Field	Value	IRS element (for citing)
Real	241029	Real

Net Rental Income Or Loss NetRentalIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	241029	TotalRevenueColumn
Exclusion	$241,029	ExclusionAmount

Gross Amount Sales Assets GrossAmountSalesAssets

Field	Value	IRS element (for citing)
Securities	476112796	Securities
Other	31185	Other

Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses

Field	Value	IRS element (for citing)
Securities	474541175	Securities
Other	77146	Other

Gain Or Loss GainOrLoss

Field	Value	IRS element (for citing)
Securities	1571621	Securities
Other	-45961	Other

Net Gain Or Loss Investments NetGainOrLossInvestments

Field	Value	IRS element (for citing)
Total Revenue Column	1525660	TotalRevenueColumn
Exclusion	$1,525,660	ExclusionAmount

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	1206842	GrossSalesOfInventory
Cost Of Goods Sold	1180221	CostOfGoodsSold

Net Income Or Loss NetIncomeOrLoss

Field	Value	IRS element (for citing)
Total Revenue Column	26621	TotalRevenueColumn
Exclusion	$26,621	ExclusionAmount

Other Revenue Misc OtherRevenueMisc (3 entries)

DescriptionDescription	Business CodeBusinessCode	Total Revenue ColumnTotalRevenueColumn	ExclusionExclusionAmount	Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome
CHILD DEVELOPMENT LAB	624410	499847	$499,847
GIFT ANNUITY ADMIN	525990	141095		141095
HEALTH SERVICE	900099	115834		115834

Miscellaneous Revenue MiscellaneousRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	494447	TotalRevenueColumn
Related Or Exempt Function Income	485109	RelatedOrExemptFunctionIncome
Exclusion	$9,338	ExclusionAmount

Field	Value	IRS element (for citing)
Total Other Revenue	1251223	TotalOtherRevenue

Total Revenue TotalRevenue

Field	Value	IRS element (for citing)
Total Revenue Column	93509320	TotalRevenueColumn
Related Or Exempt Function Income	18160325	RelatedOrExemptFunctionIncome
Unrelated Business Revenue	278155	UnrelatedBusinessRevenue
Exclusion	$24,807,093	ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

Field	Value	IRS element (for citing)
Total	813047	Total
Program Services	813047	ProgramServices

Grants To Domestic Individuals GrantsToDomesticIndividuals

Field	Value	IRS element (for citing)
Total	3972188	Total
Program Services	3972188	ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

Field	Value	IRS element (for citing)
Total	1576592	Total
Program Services	378025	ProgramServices
Management And General	987663	ManagementAndGeneral
Fundraising	210904	Fundraising

Other Salaries And Wages OtherSalariesAndWages

Field	Value	IRS element (for citing)
Total	31180321	Total
Program Services	25093205	ProgramServices
Management And General	4871597	ManagementAndGeneral
Fundraising	1215519	Fundraising

Pension Plan Contributions PensionPlanContributions

Field	Value	IRS element (for citing)
Total	1968677	Total
Program Services	1567763	ProgramServices
Management And General	289424	ManagementAndGeneral
Fundraising	111490	Fundraising

Other Employee Benefits OtherEmployeeBenefits

Field	Value	IRS element (for citing)
Total	2708289	Total
Program Services	2156755	ProgramServices
Management And General	398158	ManagementAndGeneral
Fundraising	153376	Fundraising

Payroll Taxes PayrollTaxes

Field	Value	IRS element (for citing)
Total	1962636	Total
Program Services	1562952	ProgramServices
Management And General	288536	ManagementAndGeneral
Fundraising	111148	Fundraising

Fees For Services Legal FeesForServicesLegal

Field	Value	IRS element (for citing)
Total	60111	Total
Management And General	60111	ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

Field	Value	IRS element (for citing)
Total	142268	Total
Management And General	142268	ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

Field	Value	IRS element (for citing)
Total	25356	Total
Program Services	25356	ProgramServices

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	55408	Total
Fundraising	55408	Fundraising

Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees

Field	Value	IRS element (for citing)
Total	1636427	Total
Management And General	1636427	ManagementAndGeneral

Advertising Advertising

Field	Value	IRS element (for citing)
Total	101571	Total
Program Services	101571	ProgramServices

Office Expenses OfficeExpenses

Field	Value	IRS element (for citing)
Total	612011	Total
Program Services	541789	ProgramServices
Management And General	57000	ManagementAndGeneral
Fundraising	13222	Fundraising

Information Technology InformationTechnology

Field	Value	IRS element (for citing)
Total	1614672	Total
Program Services	543158	ProgramServices
Management And General	1071514	ManagementAndGeneral

Occupancy Occupancy

Field	Value	IRS element (for citing)
Total	5364318	Total
Program Services	5052473	ProgramServices
Management And General	261079	ManagementAndGeneral
Fundraising	50766	Fundraising

Travel Travel

Field	Value	IRS element (for citing)
Total	1629052	Total
Program Services	1409005	ProgramServices
Management And General	174948	ManagementAndGeneral
Fundraising	45099	Fundraising

Interest Interest

Field	Value	IRS element (for citing)
Total	2148469	Total
Program Services	1945610	ProgramServices
Management And General	194309	ManagementAndGeneral
Fundraising	8550	Fundraising

Depreciation Depletion DepreciationDepletion

Field	Value	IRS element (for citing)
Total	6880454	Total
Program Services	6403681	ProgramServices
Management And General	476773	ManagementAndGeneral

Insurance Insurance

Field	Value	IRS element (for citing)
Total	419028	Total
Program Services	130665	ProgramServices
Management And General	284332	ManagementAndGeneral
Fundraising	4031	Fundraising

Other Expenses OtherExpenses (4 entries)

DescriptionDescription	TotalTotal	Program ServicesProgramServices	Management And GeneralManagementAndGeneral	FundraisingFundraising
OUTREACH PROGRAMS	19569849	19569849
RESIDENCE HALLS AND FOO	5332529	5332529
REPAIRS & MAINTENANCE	2725143	2473116	208925	43102
BOONE TAVERN	2718904	2718904

All Other Expenses AllOtherExpenses

Field	Value	IRS element (for citing)
Total	2517945	Total
Program Services	475334	ProgramServices
Management And General	646158	ManagementAndGeneral
Fundraising	1396453	Fundraising

Total Functional Expenses TotalFunctionalExpenses

Field	Value	IRS element (for citing)
Total	97735265	Total
Program Services	82266975	ProgramServices
Management And General	12049222	ManagementAndGeneral
Fundraising	3419068	Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

Field	Value	IRS element (for citing)
BOY	50417011	BOY
EOY	57668611	EOY

Pledges And Grants Receivable PledgesAndGrantsReceivable

Field	Value	IRS element (for citing)
BOY	22947201	BOY
EOY	26112113	EOY

Accounts Receivable AccountsReceivable

Field	Value	IRS element (for citing)
BOY	5799628	BOY
EOY	793295	EOY

Inventories For Sale Or Use InventoriesForSaleOrUse

Field	Value	IRS element (for citing)
BOY	1283401	BOY
EOY	1322703	EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

Field	Value	IRS element (for citing)
BOY	1109044	BOY
EOY	1002247	EOY

Field	Value	IRS element (for citing)
Land Buildings Equipment Basis	231551706	LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec	79048854	LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

Field	Value	IRS element (for citing)
BOY	140965563	BOY
EOY	152502852	EOY

Investments Pub Traded Securities InvestmentsPubTradedSecurities

Field	Value	IRS element (for citing)
BOY	748724800	BOY
EOY	816931700	EOY

Investments Other Securities InvestmentsOtherSecurities

Field	Value	IRS element (for citing)
BOY	243215200	BOY
EOY	247606900	EOY

Investments Program Related InvestmentsProgramRelated

Field	Value	IRS element (for citing)
BOY	1336712	BOY
EOY	1329093	EOY

Other Assets Total OtherAssetsTotal

Field	Value	IRS element (for citing)
BOY	785315	BOY
EOY	1270160	EOY

Total Assets TotalAssets

Field	Value	IRS element (for citing)
BOY	1216583875	BOY
EOY	1306539674	EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

Field	Value	IRS element (for citing)
BOY	11568603	BOY
EOY	12959543	EOY

Deferred Revenue DeferredRevenue

Field	Value	IRS element (for citing)
BOY	198518	BOY
EOY	122600	EOY

Tax Exempt Bond Liabilities TaxExemptBondLiabilities

Field	Value	IRS element (for citing)
BOY	55286711	BOY
EOY	58720438	EOY

Other Liabilities OtherLiabilities

Field	Value	IRS element (for citing)
BOY	20682412	BOY
EOY	17765488	EOY

Total Liabilities TotalLiabilities

Field	Value	IRS element (for citing)
BOY	87736244	BOY
EOY	89568069	EOY

Field	Value	IRS element (for citing)
Follow SFAS117	X	FollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	501766649	BOY
EOY	546261917	EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	356849577	BOY
EOY	393167548	EOY

Permanently Restricted Net Assets PermanentlyRestrictedNetAssets

Field	Value	IRS element (for citing)
BOY	270231405	BOY
EOY	277542140	EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1128847631	BOY
EOY	1216971605	EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

Field	Value	IRS element (for citing)
BOY	1216583875	BOY
EOY	1306539674	EOY

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	X	InfoInScheduleOPartXI
Reconcilation Revenue Expenses	-4225945	ReconcilationRevenueExpenses
Reconciliation Unrealized Invest	88823774	ReconciliationUnrealizedInvest
Reconcilation Other Changes	3526145	ReconcilationOtherChanges
Info In Schedule O Part XII	X	InfoInScheduleOPartXII
Method Of Accounting Accrual	X	MethodOfAccountingAccrual
Accountant Compile Or Review	0	AccountantCompileOrReview
FS Audited	1	FSAudited

FS Audited Basis FSAuditedBasis

Field	Value	IRS element (for citing)
Financial Statement Separate	X	FinancialStatementSeparate

Field	Value	IRS element (for citing)
Audit Committee	1	AuditCommittee
Federal Grant Audit Required	1	FederalGrantAuditRequired
Federal Grant Audit Performed	1	FederalGrantAuditPerformed

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School170b1 Aii	X	School170b1Aii

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

Field	Value	IRS element (for citing)
Contributor Number	RESTRICTED	ContributorNumber

Contributor Name Business ContributorNameBusiness

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

Contributor Address US ContributorAddressUS

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)
Aggregate Contributions	RESTRICTED	AggregateContributions

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Volunteers	0	Volunteers
Paid Staff Or Management	0	PaidStaffOrManagement
Media Advertisements	0	MediaAdvertisements
Mailings Members	0	MailingsMembers
Publications Or Broadcast	0	PublicationsOrBroadcast
Grants Other Organizations	0	GrantsOtherOrganizations
Direct Contact Legislators	0	DirectContactLegislators
Rallies Demonstrations	0	RalliesDemonstrations
Other Activities	1	OtherActivities
Other Activities	$25,356	OtherActivitiesAmount
Total Lobbying Expenditures IIB	25356	TotalLobbyingExpendituresIIB
Not Described In501c3	0	NotDescribedIn501c3

Form990 Schedule C Part IV Form990ScheduleCPartIV

Field	Value	IRS element (for citing)
Identifier	EXPLANATION OF LOBBYING ACTIVITIES:	Identifier
Return Reference	PART II-B, LINE 1:	ReturnReference
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 $25,356.	Explanation

Schedule D IRS990ScheduleD

Art Public Exhibition Amts ArtPublicExhibitionAmts

Field	Value	IRS element (for citing)
Assets In Part X	4097531	AssetsInPartX

Field	Value	IRS element (for citing)
Collect Used For Public Exhibition	X	CollectUsedForPublicExhibition
Collect Used For Scholar Research	X	CollectUsedForScholarResearch

Collection Used For Other CollectionUsedForOther

Field	Value	IRS element (for citing)
Collection Used For Other Purposes	X	CollectionUsedForOtherPurposes
Description Of Other Purposes	EDUCATION	DescriptionOfOtherPurposes

Field	Value	IRS element (for citing)
Solicited Assets For Sale	0	SolicitedAssetsForSale

Current Year CurrentYear

Field	Value	IRS element (for citing)
Beginning Of Year Balance	942618000	BeginningOfYearBalance
Contributions	6522001	Contributions
Investment Earnings Or Losses	109819370	InvestmentEarningsOrLosses
Grants Or Scholarships	34616959	GrantsOrScholarships
Other Expenditures	10304885	OtherExpenditures
Administrative Expenses	1636427	AdministrativeExpenses
End Of Year Balance	1012401100	EndOfYearBalance

Current Year Minus1 Year CurrentYearMinus1Year

Field	Value	IRS element (for citing)
Beginning Of Year Balance	978734900	BeginningOfYearBalance
Contributions	9944280	Contributions
Investment Earnings Or Losses	-1064531	InvestmentEarningsOrLosses
Grants Or Scholarships	34378134	GrantsOrScholarships
Other Expenditures	8635814	OtherExpenditures
Administrative Expenses	1982701	AdministrativeExpenses
End Of Year Balance	942618000	EndOfYearBalance

Current Year Minus2 Years CurrentYearMinus2Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	846776300	BeginningOfYearBalance
Contributions	13830697	Contributions
Investment Earnings Or Losses	166222757	InvestmentEarningsOrLosses
Grants Or Scholarships	37933666	GrantsOrScholarships
Other Expenditures	7951819	OtherExpenditures
Administrative Expenses	2209369	AdministrativeExpenses
End Of Year Balance	978734900	EndOfYearBalance

Current Year Minus3 Years CurrentYearMinus3Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	791209800	BeginningOfYearBalance
Contributions	16658598	Contributions
Investment Earnings Or Losses	89200667	InvestmentEarningsOrLosses
Grants Or Scholarships	38192611	GrantsOrScholarships
Other Expenditures	10100766	OtherExpenditures
Administrative Expenses	1999388	AdministrativeExpenses
End Of Year Balance	846776300	EndOfYearBalance

Current Year Minus4 Years CurrentYearMinus4Years

Field	Value	IRS element (for citing)
Beginning Of Year Balance	1023254700	BeginningOfYearBalance
Contributions	30496973	Contributions
Investment Earnings Or Losses	-210215725	InvestmentEarningsOrLosses
Grants Or Scholarships	37489192	GrantsOrScholarships
Other Expenditures	13058517	OtherExpenditures
Administrative Expenses	1778439	AdministrativeExpenses
End Of Year Balance	791209800	EndOfYearBalance

Field	Value	IRS element (for citing)
Board Designated EOY Balance	0.44260	BoardDesignatedEOYBalance
Permanent Endowment EOY Balance	0.55710	PermanentEndowmentEOYBalance
Term Endowment EOY Balance	0.00030	TermEndowmentEOYBalance
Endowments Held By Unrelated Orgs	0	EndowmentsHeldByUnrelatedOrgs
Endowments Held By Related Orgs	0	EndowmentsHeldByRelatedOrgs

Land Land

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	1996870	OtherCostOrOtherBasis
Book Value	1996870	BookValue

Buildings Buildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	208947944	OtherCostOrOtherBasis
Depreciation	68522482	Depreciation
Book Value	140425462	BookValue

Equipment Equipment

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	16509361	OtherCostOrOtherBasis
Depreciation	10526372	Depreciation
Book Value	5982989	BookValue

Other Land Buildings OtherLandBuildings

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	4097531	OtherCostOrOtherBasis
Book Value	4097531	BookValue

Field	Value	IRS element (for citing)
Total Of Book Value Land Buildings	152502852	TotalOfBookValueLandBuildings

Other Securities OtherSecurities (4 entries)

DescriptionDescription	Book ValueBookValue	Method Of ValuationMethodOfValuation
PRIVATE EQUITY	77063400	F
HEDGE FUNDS	164998600	F
REAL ESTATE	2748000	F
SPECIAL OPPORTUNITIES	2796900	F

Field	Value	IRS element (for citing)
Total Of Book Value Securities	247606900	TotalOfBookValueSecurities

Other Liabilities OtherLiabilities (9 entries)

DescriptionDescription	AmountAmount
AGENCY FUNDS	$553,618
REVOCABLE GIFT AGREEMENTS	$61,000
FUTURE PYMT LIAB ON ANNUITY CONTRACTS	$11,449,900
WORKERS COMP - LONG TERM PORTION	$164,100
LONG TERM PORTION ASSET RETIREMENT LIABILITY	$647,554
457(B) PLAN	$154,770
INTEREST RATE SWAP	$4,487,800
CAPITAL LEASE OBLIGATIONS	$61,861
KENTUCKY SCHOOL BOARD INSURANCE TRUST EST. INSURANCE ASSESSMENT	$184,885

Field	Value	IRS element (for citing)
Total Of Amounts	17765488	TotalOfAmounts
Footnote In Part XIII	X	FootnoteInPartXIII
Tot Revenue Etc Audited Fincl Stmt	181750755	TotRevenueEtcAuditedFinclStmt
Net Unrealized Gains Investments	88823774	NetUnrealizedGainsInvestments
Other Revenues	6941930	OtherRevenues
Revenue Not Rptd F990	95765704	RevenueNotRptdF990
Revenue Subtotal	85985051	RevenueSubtotal
Investment Expenses Not Included	1636427	InvestmentExpensesNotIncluded
Other Revenues Not Included	5887842	OtherRevenuesNotIncluded
Revenue Not Rptd On Fin Stmt	7524269	RevenueNotRptdOnFinStmt
Total Revenue Per Form990	93509320	TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt	93626781	TotExpensesEtcAuditedFinclStmt
Other Expenses Included	1500131	OtherExpensesIncluded
Expenses Not Rptd F990	1500131	ExpensesNotRptdF990
Expenses Subtotal	92126650	ExpensesSubtotal
Investment Expenses Not Included2	1636427	InvestmentExpensesNotIncluded2
Other Expenses Not Included	3972188	OtherExpensesNotIncluded
Expenses Not Rptd On Fin Stmt	5608615	ExpensesNotRptdOnFinStmt
Total Expenses Per Form990	97735265	TotalExpensesPerForm990

Form990 Schedule D Part XIII Form990ScheduleDPartXIII (7 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
PART III, LINE 4:	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'S APPALACHIAN ARTIFACTS AND EXHIBITS STUDIO 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 HIGHLIGHTS INCLUDE: MOUNTAIN REGION LIFE CIRCA 1850-1940; REGIONAL CRAFT TRADITIONS, ESPECIALLY TEXTILES, POTTERY AND WOODWORKING; STEREOTYPES OF APPALACHIAN PEOPLE; AND BEREA COLLEGE HISTORY.
PART V, LINE 4:	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 75% - 80% 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 TUITION REPLACEMENT FUNDS. AS OF JUNE 30, 2013, THE COLLEGE HAS APPROXIMATELY 4,800 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.	DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:
PART X, LINE 2:	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 2010.	DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
	COST OF SALES NETTED AGAINST INCOME ON 990 1,180,221. RENTAL EXPENSES NETTED AGAINST INCOME ON 990 319,910. CURRENT YEAR'S ADJUSTMENT ON FUTURE ANNUITY PAYMENTS 764,999. CHANGE IN FUNDS HELD BY OTHERS 1,638,200. INTEREST RATE SWAPS 3,038,600.	PART XI, LINE 2D - OTHER ADJUSTMENTS:
	STUDENT AID GRANTS NETTED AGAINST INCOME ON FINANCIAL STATEMENTS 3,972,188. PAYMENTS TO ANNUITANTS 1,915,654.	PART XI, LINE 4B - OTHER ADJUSTMENTS:
	COST OF SALES NETTED AGAINST INCOME ON 990 1,180,221. RENTAL EXPENSES NETTED AGAINST INCOME ON 990 319,910.	PART XII, LINE 2D - OTHER ADJUSTMENTS:
	STUDENT AID GRANTS NETTED AGAINST INCOME ON FINANCIAL STATEMENTS 3,972,188.	PART XII, LINE 4B - OTHER ADJUSTMENTS:

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	1	NondiscriminatoryPolicyStmt
Policy Statement In Brochures Etc	1	PolicyStatementInBrochuresEtc
Policy Publ Via Broadcast Media	0	PolicyPublViaBroadcastMedia
Maint Racial Composition Records	1	MaintRacialCompositionRecords
Maint Scholarships Records	1	MaintScholarshipsRecords
Maint Copies Of Brochures Etc	1	MaintCopiesOfBrochuresEtc
Maint Copies Of All Solicitations	1	MaintCopiesOfAllSolicitations
Discriminate Race Students Rights	0	DiscriminateRaceStudentsRights
Discriminate Race Admiss Policies	0	DiscriminateRaceAdmissPolicies
Discriminate Race Emplmn Faculty	0	DiscriminateRaceEmplmnFaculty
Discriminate Race Scholarships	0	DiscriminateRaceScholarships
Discriminate Race Educ Policies	0	DiscriminateRaceEducPolicies
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFclts
Discriminate Race Athletic Prog	0	DiscriminateRaceAthleticProg
Discriminate Race Other Acty	0	DiscriminateRaceOtherActy
Government Financial Aid Received	1	GovernmentFinancialAidReceived
Government Financial Aid Revoked	0	GovernmentFinancialAidRevoked
Compliance With Rev Proc7550	1	ComplianceWithRevProc7550

Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)

IdentifierIdentifier	Return ReferenceReturnReference	ExplanationExplanation
EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION	SCHEDULE E, PART I, LINE 3	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.
EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE	SCHEDULE E, PART I, LINE 6	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

Accts Actvs Out US Table AcctsActvsOutUSTable (12 entries)

RegionRegion	Type Of Activities ConductedTypeOfActivitiesConducted	Total ExpendituresTotalExpenditures	Specific Services ProvidedSpecificServicesProvided
CENTRAL AMERICA AND THE CARIBBEAN	INVESTMENTS	145317000
EUROPE (INCLUDING ICELAND & GREENLAND)	INVESTMENTS	12829000
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICE	64000	INSTRUCTION
EUROPE (INCLUDING ICELAND & GREENLAND)	PROGRAM SERVICE	148000	INSTRUCTION
CENTRAL AMERICA AND THE CARIBBEAN	PROGRAM SERVICE	85000	STUDY ABROAD
EAST ASIA AND THE PACIFIC	PROGRAM SERVICE	32000	STUDY ABROAD
EUROPE (INCLUDING ICELAND & GREENLAND) -	PROGRAM SERVICE	382000	STUDY ABROAD
MIDDLE EAST AND NORTH AFRICA	PROGRAM SERVICE	19000	STUDY ABROAD
NORTH AMERICA	PROGRAM SERVICE	5000	STUDY ABROAD
RUSSIA & THE NEWLY INDEPENDENT STATES	PROGRAM SERVICE	14000	STUDY ABROAD
SOUTH AMERICA	PROGRAM SERVICE	36000	STUDY ABROAD
SUB-SAHARAN AFRICA	PROGRAM SERVICE	18000	STUDY ABROAD

Field	Value	IRS element (for citing)
Subtotal Number Of Offices	0	SubtotalNumberOfOffices
Subtotal Number Of Employees	0	SubtotalNumberOfEmployees
Cont Number Of Offices	0	ContNumberOfOffices
Cont Number Of Employees	0	ContNumberOfEmployees
Total Number Of Offices	0	TotalNumberOfOffices
Total Number Of Employees	0	TotalNumberOfEmployees
Subtotal Amount Spent	158876000	SubtotalAmountSpent
Cont Amount Spent	73000	ContAmountSpent
Total Amount Spent	158949000	TotalAmountSpent
Transfer To Foreign Corp	1	TransferToForeignCorp
Interest In Foreign Trust	0	InterestInForeignTrust
Own Foreign Corp	1	OwnForeignCorp
Passive Foreign Invest Co	1	PassiveForeignInvestCo
Foreign Partnership	1	ForeignPartnership
Boycott Countries	0	BoycottCountries

Schedule G IRS990ScheduleG

Field	Value	IRS element (for citing)
Mail Solicitations	X	MailSolicitations
Email Solicitations	X	EmailSolicitations
Phone Solicitations	X	PhoneSolicitations
In Person Solicitations	X	InPersonSolicitations
Solicitation Of Non Govt Grants	X	SolicitationOfNonGovtGrants
Solicitation Of Govt Grants	X	SolicitationOfGovtGrants
Agreement Ref Fundraising	1	AgreementRefFundraising

Fundraiser Activity Information FundraiserActivityInformation (3 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	ActivityActivity	Fundraiser Control Of FundsFundraiserControlOfFunds	Gross ReceiptsGrossReceipts	Amount Retained By ContractorAmountRetainedByContractor	Net To OrganizationNetToOrganization
ROBERT T SHARPE CO INC
855 RIDGE LAKE BLVD SUITE 300	MEMPHIS	TN	38120	BEQUEST & PLANNED GIVING PROGRAM ANALYSIS & RECOMMENDATIONS	0	0	40000	-40000
MARK N EGGE PROSPECT RESEARCH CONSULTING
6328 175TH ST W	FARMINGTON	MN	55024	PROSPECT RESEARCH & MNGT AUDIT, RECOM. & STAFF TRAINING	0	0	5408	-5408
EDUVENTURES
101 FEDERAL ST 12TH FLOOR	BOSTON	MA	02110	TRUSTEE GIVING BENCHMARKING AND RECOMMENDATIONS	0	0	10000	-10000

Field	Value	IRS element (for citing)
Total Retained By Contractors	55408	TotalRetainedByContractors
Total Net To Organization	-55408	TotalNetToOrganization
Licensed States	AK	LicensedStates
Licensed States	AZ	LicensedStates
Licensed States	CO	LicensedStates
Licensed States	DC	LicensedStates
Licensed States	DE	LicensedStates
Licensed States	FL	LicensedStates
Licensed States	ID	LicensedStates
Licensed States	IL	LicensedStates
Licensed States	IN	LicensedStates
Licensed States	KS	LicensedStates
Licensed States	KY	LicensedStates
Licensed States	LA	LicensedStates
Licensed States	MA	LicensedStates
Licensed States	MI	LicensedStates
Licensed States	MN	LicensedStates
Licensed States	MO	LicensedStates
Licensed States	MT	LicensedStates
Licensed States	NE	LicensedStates
Licensed States	NH	LicensedStates
Licensed States	OH	LicensedStates
Licensed States	OR	LicensedStates
Licensed States	PA	LicensedStates
Licensed States	RI	LicensedStates
Licensed States	SC	LicensedStates
Licensed States	TX	LicensedStates
Licensed States	UT	LicensedStates
Licensed States	VA	LicensedStates
Licensed States	VT	LicensedStates
Licensed States	WY	LicensedStates

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Records Maintained	1	RecordsMaintained

Recipient Table RecipientTable (49 entries)

Address Line1AddressUS/AddressLine1	CityAddressUS/City	StateAddressUS/State	ZIP CodeAddressUS/ZIPCode	EIN Of RecipientEINOfRecipient	IRC SectionIRCSection	Amount Of Cash GrantAmountOfCashGrant	Purpose Of GrantPurposeOfGrant
THE DAVID SCHOOL
PO BOX 1	DAVID	KY	41616	310889471	501(C)(3)	39000	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
HENDERSON SETTLEMENT INC
PO BOX 205	FRAKES	KY	40940	610674965	501(C)(3)	42310	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
HINDMAN SETTLEMENT SCHOOL INC
PO BOX 844	HINDMAN	KY	41822	610447248	501(C)(3)	39000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
BLUEGRASS DOMESTIC VIOLENCE CENTER
PO BOX 5590	LEXINGTON	KY	40516	201965942	501(C)(3)	9000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
LEND A HAND CENTER
3234 KY 718	WALKER	KY	40997	610675390	501(C)(3)	6000	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
RED BIRD MOUNTAIN MEDICAL CENTER
53 QUEENDALE CENTER	BEVERLY	KY	40913	610945454	501(C)(3)	23500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
HOSPICE CARE PLUS
208 KIDD DRIVE	BEREA	KY	40403	311038258	501(C)(3)	18000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
UNIVERSITY OF KENTUCKY-DIABETES IN CHILDREN
219 STURGILL DEVELOPMENT BUILDING	LEXINGTON	KY	40506	616001218	KY STATE GOVT ENTITY	15000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
MIDDLESBORO INDEPENDENT SCHOOLS
4400 W CUMBERLAND AVE	MIDDLESBORO	KY	40965	616001325	KY STATE GOVT ENTITY	3000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
NEW OPPORTUNITY SCHOOL
204 CHESTNUT STREET	BEREA	KY	40403	611323868	501(C)(3)	25000	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)	3000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
PAINT LICK FAMILY CLINIC INC
11652 HWY 52 PO BOX 65	PAINT LICK	KY	40461	611362819	501(C)(3)	23000	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)	10000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
BIG SANDY AREA CHILD ADVOCACY CENTER
128 SOUTH COLLEGE ST	PIKEVILLE	KY	41501	611366084	501(C)(3)	18000	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)	25000	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)	15000	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)	13000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
BETHANY HOUSE ABUSE SHELTER
PO BOX 864	SOMERSET	KY	42502	611276558	501(C)(3)	23000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
APPALSHOP INC
91 MADISON AVE	WHITESBURG	KY	41858	610890210	501(C)(3)	12000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
KENTUCKY APPALACHIAN ARTISAN
16 WEST MAIN STREET	HINDMAN	KY	41822	611369294	501(C)(3)	7500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
KIDS FIRST DENTAL SERVICES
119 PINE STREET	BARBOURVILLE	KY	40906	264710594	501(C)(3)	7500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
AMERICAN CANCER SOCIETY
100 IRELAND WAY STE 300	BIRMINGHAM	AL	35205	640329009	501(C)(3)	10000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
ST VINCENT MISSION INC
P O BOX 232	DAVID	KY	41616	610961940	501(C)(3)	8000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
BIG UGLY COMMUNITY CENTER
1701 5TH AVENUE	CHARLESTON	WV	25312	550746556	501(C)(3)	10000	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)	9000	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
RED BIRD MISSION
70 QUEENDALE CTR	BEVERLY	KY	40913	610674373	501(C)(3)	50561	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
BELL COUNTY HEALTH DEPARTMENT
310 S CHERRY ST	PINEVILLE	KY	40977	455022825	KY STATE GOVT ENTITY	500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
CUMBERLAND VALLEY DISTRICT HEALTH DEPARTMENT
470 MANCHESTER SHOPPING SQ STE 200	MANCHESTER	KY	40962	611013432	KY STATE GOVT ENTITY	13900	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
KENTUCKY RIVER FOOTHILLS DEVELOPMENT
309 SPANGLER DR	RICHMOND	KY	40475	611013432	501(C)(3)	23500	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)	32075	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)	69875	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)	33484	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)	37348	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)	30844	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)	15000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
PEOPLE ENCOURAGING PEOPLE INC
PO BOX 285	BEATYVILLE	KY	41311	311737260	501(C)(3)	12000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
KENTUCKY COALITION
PO BOX 1450	LONDON	KY	40743	311113237	501(C)(3)	100	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
FLOYD COUNTY BOARD OF SUPERVISORS
PO BOX 218	FLOYD	VA	24091	546001279	VA STATE GOVT ENTITY	8000	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
WILLIAMSON HEALTH & WELLNESS CENTER
PO BOX 722	WILLIAMSON	WV	25661	452849701	501(C)(3)	9100	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)	16750	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
UNIVERSITY OF TENNESSEE
PO BOX 470	HUNTSVILLE	TN	37756	626001636	TN STATE GOVT ENTITY	2500	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
PIKEVILLE INDEPENDENT SCHOOLS
120 CHAMPIONSHIP DR	PIKEVILLE	KY	41501	616001430	501(C)(3)	400	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
ROCKIN APPALACHIAN MOMS PROJECT
187 SOUTH BEACH AVE STE 2	OLD GREENWICH	CT	06870	264657024	501(C)(3)	3000	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	3000	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION
HANOVER COLLEGE
PO BOX 108	HANOVER	IN	47243	350868096	501(C)(3)	2400	SUPPORT OF ORGANIZATION WORKING TO IMPROVE GENERAL WELFARE WITHIN THE APPALACHIAN REGION

Field	Value	IRS element (for citing)
Total Nbr Of501 C3 And Govt Grants	49	TotalNbrOf501C3AndGovtGrants

Form990 Schedule I Part III Form990ScheduleIPartIII

Field	Value	IRS element (for citing)
Type Of Grant	SCHOLARSHIPS/STUDENT AID GRANTS - INCLUDES PRIMARILY ROOM AND BOARD, BOOKS & SUPPLIES ASSISTANCE. THE AMOUNT OF FULL TUITION SCHOLARSHIPS FOR THE FISCAL YEAR WAS $35,610,600.	TypeOfGrant
Number Of Recipients	1587	NumberOfRecipients
Amount Of Cash Grant	3972188	AmountOfCashGrant
Description Of Non Cash Assistance	N/A	DescriptionOfNonCashAssistance

Form990 Schedule I Part IV Form990ScheduleIPartIV

Field	Value	IRS element (for citing)
Identifier	PROCEDURE FOR MONITORING GRANTS IN THE U.S.:	Identifier
Return Reference	PART I, LINE 2:	ReturnReference
Explanation	SCHEDULE I, PART I, LINE 2: 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. 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.	Explanation

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Travel For Companions	X	TravelForCompanions
Housing Allowance Or Residence	X	HousingAllowanceOrResidence
Personal Services	X	PersonalServices
Written Policy Re T And E Expenses	1	WrittenPolicyReTAndEExpenses
Substantiation Required	1	SubstantiationRequired
Compensation Committee	X	CompensationCommittee
Written Employment Contract	X	WrittenEmploymentContract
Compensation Survey	X	CompensationSurvey
Board Or Committee Approval	X	BoardOrCommitteeApproval
Severance Payment	0	SeverancePayment
Supplemental Nonqual Retire Plan	0	SupplementalNonqualRetirePlan
Equity Based Comp Arrangement	0	EquityBasedCompArrangement
Comp Based On Revenue Of Filing Org	0	CompBasedOnRevenueOfFilingOrg
Comp Based On Revenue Related Orgs	0	CompBasedOnRevenueRelatedOrgs
Comp Based Net Earnings Filing Org	0	CompBasedNetEarningsFilingOrg
Comp Based Net Earnings Relate Orgs	0	CompBasedNetEarningsRelateOrgs
Any Non Fixed Payments	0	AnyNonFixedPayments
Initial Contract Exception	0	InitialContractException

Form990 Schedule J Part II Form990ScheduleJPartII (8 entries)

TitleTitle	Base Compensation Filing OrgBaseCompensationFilingOrg	Comp Based On Related OrgsCompBasedOnRelatedOrgs	Bonus Filing OrgBonusFilingOrg	Bonus Related OrgsBonusRelatedOrgs	Other Compensation Filing OrgOtherCompensationFilingOrg	Other Compensation Related OrgsOtherCompensationRelatedOrgs	Deferred Comp Filing OrgDeferredCompFilingOrg	Deferred Comp Related OrgsDeferredCompRelatedOrgs	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrg	Nontaxable Benefits Related OrgsNontaxableBenefitsRelatedOrgs	Total Compensation Filing OrgTotalCompensationFilingOrg	Total Compensation Related OrgsTotalCompensationRelatedOrgs	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrg	Comp Report Prior990 Related OrgsCompReportPrior990RelatedOrgs
ROELOFS LYLE D
PRESIDENT FROM 7/1/12	160623	0	0	0	2400	0	19850	0	11737	0	194610	0	0	0
BERRY CHAD
ACADEMIC VP & DEAN OF FACU	157388	0	0	0	4200	0	13156	0	7967	0	182711	0	0	0
JANSSEN MICHELLE
VP FOR ALUMNI & COLLEGE RE	155932	0	0	0	7440	0	13000	0	8171	0	184543	0	0	0
KARCHER STEVEN D
VP FOR OPER & SUSTAINABILI	156273	0	0	0	0	0	12660	0	3806	0	172739	0	0	0
AMBURGEY JEFFREY S
VICE PRESIDENT FOR FINANCE	145937	0	0	0	0	0	12280	0	8139	0	166356	0	0	0
WILSON II JUDGE B
SECRETARY/GENERAL COUNSEL	220509	0	0	0	0	0	18006	0	8108	0	246623	0	0	0
SHINN LARRY D
PRESIDENT THROUGH 6/30/12	260736	0	0	0	25946	0	28250	0	19096	0	334028	0	0	0
LARAMEE WILLIAM
FORMER VP FOR ALUMNI & COL	116000	0	0	0	0	0	0	0	0	0	116000	0	0	0

Form990 Schedule J Part III Form990ScheduleJPartIII

Field	Value	IRS element (for citing)
Return Reference	PART I, LINE 1A	ReturnReference
Explanation	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. 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. 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.	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (4 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	CUSIP NumberCUSIPNumber	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing
CITY OF BEREA KENTUCKY (SCHEDULE 1)
A	616001787	083536BE1	2003-12-11	10240000	VARIOUS CAPITAL PROJECTS & REFUND BONDS ISSUED 3/16/1994	0	0	0
CITY OF BEREA KENTUCKY (SCHEDULE 1)
B	616001787	083536BW1	2005-09-27	8939461	CENTRAL HEAT PLANT AND VARIOUS CAPITAL RETROFITS	0	0	0
CITY OF BEREA KENTUCKY (SCHEDULE 1)
C	616001787		2010-12-29	7330000	REFUND BONDS ISSUED 1997, 1998 AND 2000 FOR VARIOUS CAPITAL PROJECTS	0	0	0
CITY OF BEREA KENTUCKY (SCHEDULE 1)
D	616001787		2012-09-21	10000000	CONSTRUCT RESIDENCE HALL AND REFUND BONDS ISSUED 2008 FOR RENOVATION	0	0	0

Form990 Schedule K Part II Form990ScheduleKPartII (4 entries)

Bond ReferenceBondReferenceCd	Amount RetiredAmountRetired	Total ProceedsTotalProceeds	Capital ExpendituresCapitalExpenditures	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	2630000	10253342	5017092	5236250	2004	1	1	1
B	1970000	9064215	9064215		2006	0	1	1
C	2380000	7330000		7330000	2010	1	1	1
D	696462	10002493	6714037	3288456	2013	1	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (4 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
B	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
C	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
D	0	0	0	0	0.00000	0.00000	0.00000	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (4 entries)

Bond ReferenceBondReferenceCd	Exception To RebateExceptionToRebate	Variable Rate IssueVariableRateIssue
A	1	1
B	1	0
C	1	0
D	1	0

Form990 Schedule K Part V Form990ScheduleKPartV (4 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	0
B	0
C	0
D	0

Form990 Schedule K Part VI Form990ScheduleKPartVI

Field	Value	IRS element (for citing)
Identifier	SCHEDULE K, PART II, LINE 3	Identifier
Return Reference	SCHEDULE 1 - TOTAL PROCEEDS OF ISSUE:	ReturnReference
Explanation	PROCEEDS INCLUDE THE FOLLOWING INVESTMENT EARNINGS AMOUNTS: COLUMN A: $ 13,342 COLUMN B: $124,754 COLUMN D: $ 2,493	Explanation

Schedule K IRS990ScheduleK

Form990 Schedule K Part I Form990ScheduleKPartI (2 entries)

Bond ReferenceBondReferenceCd	Issuer EINIssuerEIN	Date IssuedDateIssued	Issue PriceIssuePrice	Description Of PurposeDescriptionOfPurpose	DefeasedDefeased	On Behalf Of IssuerOnBehalfOfIssuer	Pool FinancingPoolFinancing	CUSIP NumberCUSIPNumber
COUNTY OF GARRARD KENTUCKY (SCHEDULE 2)
A	616000835	2012-12-27	7621900	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	0	0	0
COUNTY OF ESTILL KENTUCKY (SCHEDULE 2)
B	616000826	2013-04-10	8945000	REFUND BONDS ISSUED 2003 FOR VARIOUS CAPITAL PROJECTS	0	0	0	29755CAV1

Form990 Schedule K Part II Form990ScheduleKPartII (2 entries)

Bond ReferenceBondReferenceCd	Total ProceedsTotalProceeds	Other Spent ProceedsOtherSpentProceeds	Year Of Subst CompletionYearOfSubstCompletion	Current RefundingCurrentRefunding	Advance RefundingAdvanceRefunding	Final Allocation MadeFinalAllocationMade	Adequate Books And Recds MaintaindAdequateBooksAndRecdsMaintaind
A	7621900	7621900	2013	0	1	1	1
B	8945000	8945000	2013	1	0	1	1

Form990 Schedule K Part III Form990ScheduleKPartIII (2 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedProperty	Any Lease ArrangementsAnyLeaseArrangements	Mngment Cntrct Bond Financd PrprtyMngmentCntrctBondFinancdPrprty	Any Research AgreementsAnyResearchAgreements	Prcntge Prvt Business Use By OthersPrcntgePrvtBusinessUseByOthers	Percentage Of Prvt Business Re UBIPercentageOfPrvtBusinessReUBI	Total Private Business UseTotalPrivateBusinessUse	Bond Iss Meet Prvt Security Pay TestBondIssMeetPrvtSecurityPayTest	Change In Use Bond Financed PropChangeInUseBondFinancedProp	Non Qualified Bond Remed ProcdrsNonQualifiedBondRemedProcdrs
A	0	0	0	0	0.00000	0.00000	0.00000	0	0	0
B	0	0	0	0	0.00000	0.00000	0.00000	0	0	0

Form990 Schedule K Part IV Form990ScheduleKPartIV (2 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiled	Rebate Not Due YetRebateNotDueYet	Exception To RebateExceptionToRebate	No Rebate DueNoRebateDue	Variable Rate IssueVariableRateIssue	Hedge Identified In Books And RecdsHedgeIdentifiedInBooksAndRecds	Gross Proceeds Invested In GICGrossProceedsInvestedInGIC	Gross Proceeds InvestedGrossProceedsInvested	Written Proc To Monitor ReqsWrittenProcToMonitorReqs
A	0	0	1	0	0	0	0	0	0
B	0	0	1	0	0	0	0	0	0

Form990 Schedule K Part V Form990ScheduleKPartV (2 entries)

Bond ReferenceBondReferenceCd	Proc To Undertk Corrective ActionProcToUndertkCorrectiveAction
A	0
B	0

Schedule L IRS990ScheduleL

Form990 Schedule L Part IV Form990ScheduleLPartIV (4 entries)

RelationshipRelationship	Amount Of TransactionAmountOfTransaction	Description Of TransactionDescriptionOfTransaction	Sharing Of RevenuesSharingOfRevenues
LAUREN ROELOFS
PRESIDENT'S SPOUSE	33000	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.	0
SAMUEL KARCHER
VICE PRESIDENT'S SON	20023	SALARY: SAMUEL KARCHER IS THE SON OF VICE PRESIDENT FOR OPERATIONS AND SUSTAINABILITY STEVEN D. KARCHER, AND IS EMPLOYED BY BEREA COLLEGE AS A DATA ENTRY CLERK FOR FEDERALLY SPONSORED PROGRAMS.	0
NOREEN KARCHER
VICE PRESIDENT'S SPOUSE	21355	SALARY: NOREEN KARCHER IS THE SPOUSE OF VICE PRESIDENT FOR OPERATIONS AND SUSTAINABILITY STEVEN D. KARCHER, AND IS EMPLOYED BY BEREA COLLEGE AS A FINANCIAL AID SPECIALIST.	0
DELTA NATURAL GAS
GLENN JENNINGS IS CEO OF DELTA NATURAL GAS AND TRUSTEE OF BEREA COLLEGE	839741	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.	0

Schedule M IRS990ScheduleM

Books And Publications BooksAndPublications

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	121	NoncashContribsRptdF990
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenues

Clothing And Household Goods ClothingAndHouseholdGoods

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Noncash Contribs Rptd F990	4802	NoncashContribsRptdF990
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenues

Securities Publicly Traded SecuritiesPubliclyTraded

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	47	NumberOfContributions
Noncash Contribs Rptd F990	911388	NoncashContribsRptdF990
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenues

Historical Artifacts HistoricalArtifacts

Field	Value	IRS element (for citing)
Non Cash Checkbox	X	NonCashCheckbox
Number Of Contributions	12	NumberOfContributions
Noncash Contribs Rptd F990	6747	NoncashContribsRptdF990
Method Of Determining Revenues	FAIR MARKET VALUE	MethodOfDeterminingRevenues

Other Non Cash Contributions Table OtherNonCashContributionsTable (4 entries)

Non Cash CheckboxNonCashCheckbox	DescriptionDescription	Number Of ContributionsNumberOfContributions	Noncash Contribs Rptd F990NoncashContribsRptdF990	Method Of Determining RevenuesMethodOfDeterminingRevenues
X	MISCELLANEOUS	9	926	FAIR MARKET VALUE
X	SUBSCRIPTIONS	1	3086	FAIR MARKET VALUE
X	SUPPLIES FOR ART DEPARTMENT	5	2790	FAIR MARKET VALUE
X	STAMPS	2	32	FAIR MARKET VALUE

Field	Value	IRS element (for citing)
Number Of8283 Received	0	NumberOf8283Received
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeld
Review Process Unusual NC Gifts	1	ReviewProcessUnusualNCGifts
Third Parties Used	0	ThirdPartiesUsed

Schedule O IRS990ScheduleO

General Explanation GeneralExplanation (9 entries)

Return ReferenceReturnReference	ExplanationExplanation	IdentifierIdentifier
FORM 990, PART VI, SECTION A, LINE 4	THE COLLEGE'S BY-LAWS WERE AMENDED IN FEBRUARY 2013 TO PERMIT THE CREATION OF BOARD SUBCOMMITTEES TO SERVE FOR VARIOUS PURPOSES FROM TIME TO TIME. SUBCOMMITTEE MEMBERSHIP IS TO BE DRAWN FROM THE FULL COMMITTEE, UPON THE APPROVAL OF THE CHAIR OF THE BOARD AND THE BOARD'S EXECUTIVE COMMITTEE.
FORM 990, PART VI, SECTION B, LINE 11	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 FEBRUARY MEETING AND THE FILING DATE OF THE FORM 990.
FORM 990, PART VI, SECTION B, LINE 12C	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. 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, SECTION B, LINE 15	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. 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, SECTION C, LINE 19	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 VII	TRUSTEES ATTEND THREE REGULAR BOARD MEETINGS ANNUALLY. EACH MEETING REQUIRES A TIME COMMITMENT OF AT LEAST TWO DAYS. ALL TRUSTEES ARE PROVIDED A SUBSTANTIAL VOLUME OF PREPARATORY MATERIALS PRIOR TO EACH MEETING AND ONLINE DISCUSSION BOARDS ARE PROVIDED IN ORDER TO ALLOW SOME MATTERS TO BE DISCUSSED PRIOR TO ACTUAL MEETING DATES. THE BOARD CHAIR AND COMMITTEE CHAIRS HAVE ADDITIONAL RESPONSIBILITIES AND MUST DEVOTE MORE TIME TO PREPARATION. FROM TIME TO TIME SPECIAL TELEPHONIC COMMITTEE MEETINGS AND/OR PHYSICAL MEETINGS ARE REQUIRED TO ADDRESS ISSUES THAT REQUIRE DISCUSSION OR DECISIONS BEFORE THE NEXT REGULARLY SCHEDULED MEETING.	TRUSTEE TIME COMMITMENT
FORM 990, PART XI, LINE 9:	CHANGE IN ANNUITY PAYMENT LIABILITY OF ANNUITY CONTRACTS 764,999. CHANGE IN FUNDS HELD IN TRUST BY OTHERS 1,638,200. ANNUITY PAYMENTS -1,915,654. INTEREST RATE SWAPS 3,038,600.	CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XII, LINE 2C	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.
FORM 990, PART III, LINE 1	THE COLLEGE HAS ONE CAMPUS LOCATED IN BEREA, KENTUCKY, WITH AN ENROLLMENT OF APPROXIMATELY 1,600 STUDENTS AND EMPLOYING APPROXIMATELY 600 NON-STUDENT EMPLOYEES. DURING THE PRE-CIVIL WAR ERA IN KENTUCKY, WHEN BEREA COLLEGE WAS FOUNDED, SLAVERY WAS LEGAL. BLACKS WERE PROPERTY. WHITES WERE OWNERS. AND THOSE WHO OPPOSED THAT ARRANGEMENT WERE SUBJECT TO PROSECUTION. WOMEN AT THAT TIME WERE SECOND-CLASS CITIZENS WITH NO VOICE IN THEIR NATION'S DEMOCRACY. THE PEOPLE OF APPALACHIA WERE BELIEVED BY MANY TO BE LESS SOPHISTICATED AND LESS IMPORTANT THAN THOSE WHO LIVED IN THE INDUSTRIALIZED NORTH. IN SPITE OF THAT REALITY-AT BEREA-BLACKS AND WHITES, MEN AND WOMEN, WERE INVITED TO LIVE, WORK, AND LEARN TOGETHER AS SOCIAL EQUALS IN THE SCHOOL THAT WAS TO BECOME BEREA COLLEGE. THE SOCIAL EXPERIMENT AT BEREA DEMONSTRATED WHAT THE WORLD COULD BE LIKE WHEN INDIVIDUALS LIVED 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 75-80% OF ITS STUDENTS. THE BALANCE COME FROM ALL STATES IN THE U.S. AND IN A TYPICAL YEAR, FROM MORE THAN 50 OTHER COUNTRIES REPRESENTING A RICH DIVERSITY OF COLORS, CULTURES, AND FAITHS. ABOUT ONE IN THREE STUDENTS REPRESENTS AN ETHNIC MINORITY. BEREA COLLEGE SEEKS TO TRANSFORM THE LIVES OF ITS STUDENTS AND THEIR FAMILIES. MORE THAN 50% OF FIRST YEAR STUDENTS COME FROM FAMILIES WHERE NEITHER PARENT HAS A COLLEGE DEGREE. GUIDED BY A SELF-HELP PHILOSOPHY, BEREA HAS LONG BEEN COMMITTED TO SEEKING OUT ACADEMICALLY PROMISING STUDENTS FROM LOW-INCOME FAMILIES PRIMARILY FROM KENTUCKY AND SOUTHERN APPALACHIA. THE COLLEGE PROVIDES EVERY DEGREE-SEEKING STUDENT WITH A FULL-TUITION SCHOLARSHIP, CURRENTLY VALUED AT APPROXIMATELY $100,000 OVER FOUR YEARS, THAT OTHERWISE WOULD BE FINANCIALLY OUT OF REACH. THE AVERAGE ANNUAL HOUSEHOLD INCOME OF BEREA STUDENTS IS APPROXIMATELY $26,000. ABOUT HALF OF BEREA'S STUDENTS COME FROM FAMILIES WHO CAN CONTRIBUTE NOTHING TO THEIR COLLEGE EXPENSES. IN THE ABSENCE OF AN INCOME STREAM FROM TUITION, BEREA COLLEGE IS DEPENDENT ON ITS ENDOWMENT INCOME, GIFTS AND DONATIONS, AND STATE AND FEDERAL SCHOLARSHIP GRANTS (E.G., PELL) TO HELP PROVIDE A LOW-COST, HIGH-QUALITY EDUCATION. THE COST OF THE FULL-TUITION SCHOLARSHIPS IS FUNDED PRIMARILY FROM THE SPENDABLE RETURN ON THE COLLEGE'S ENDOWMENT THAT FUNDS BETWEEN 70-75% OF THE NET EDUCATIONAL AND GENERAL OPERATING BUDGET. CONTRIBUTIONS FROM DONORS TO BEREA'S ANNUAL FUND PROVIDE ANOTHER 10% OF THE BUDGET. IN ADDITION TO THE FULL-TUITION SCHOLARSHIPS FOR EVERY STUDENT, BEREA COLLEGE ALSO PROVIDES INSTITUTIONAL GRANT AID TO ASSIST STUDENTS WITH ROOM, BOARD, 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 31 FIELDS. INITIATIVES IN TECHNOLOGY, INTERNATIONAL EDUCATION, AND SUSTAINABILITY AND ENVIRONMENTAL STUDIES ARE CONTEMPORARY WAYS BEREA MEETS ITS MISSION, PREPARING STUDENTS FOR 21ST-CENTURY CITIZENSHIP IN A COMPLEX, GLOBAL SOCIETY. GRADUATES FROM BEREA COLLEGE NOT ONLY DEVELOP EXPERTISE IN PARTICULAR ACADEMIC FIELDS, BUT ALSO ARE PREPARED TO BE PERSONS OF CONSEQUENCE - THOSE WITH THE KNOWLEDGE, THE VALUES AND THE WORK ETHIC TO TRULY EFFECT CHANGE AND TO SERVE IN THEIR COMMUNITIES. LABOR IS AN ESSENTIAL ELEMENT OF A BEREA COLLEGE EDUCATION. ALL WORK-WHETHER MANUAL OR MENTAL-HAS DIGNITY AND IS WORTH CELEBRATING. AS ONE OF JUST 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 ROOM, BOARD, 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. LONG NOTED FOR ITS CAREFUL STEWARDSHIP OF RESOURCES, BEREA COLLEGE DEMONSTRATES ITS COMMITMENT TO PLAIN LIVING THROUGH SUSTAINABILITY INITIATIVES IN FACILITIES RENOVATIONS, OPERATIONS, AND THE CURRICULUM. BEREA COLLEGE HELPS SHAPE CITIZENS WHO HAVE THE KNOWLEDGE BASE, THE VALUE SYSTEM AND THE WORK ETHIC TO DEMONSTRATE HOW WE CAN LIVE IN PEACE AND HARMONY WITH ONE ANOTHER AND WITHIN THE ENVIRONMENT WE SHARE. BEREA COLLEGE HAS THE DISTINCTION OF HAVING THE FIRST LEADERSHIP IN ENERGY AND ENVIRONMENTAL DESIGN (LEED) CERTIFIED BUILDING IN KENTUCKY (HISTORIC LINCOLN HALL, BUILT IN 1886 AND RENOVATED IN 2002). LIVESTOCK AND PRODUCE GROWN BY STUDENTS AT THE COLLEGE FARM AND GREENHOUSES ARE SERVED IN THE CAMPUS DINING HALL AND SOLD TO THE WIDER COMMUNITY AT THE LOCAL FARMERS MARKET. BEREA'S CURRICULUM INCLUDES SUSTAINABLE DESIGN COURSES AND LIVING "GREEN" IS GIVEN PRACTICAL APPLICATION IN STUDENT RESIDENCE HALLS WHERE STUDENTS CAN ADOPT LIFELONG HABITS IN REDUCING THEIR ECOLOGICAL FOOTPRINT. BEREA COLLEGE'S COMMITMENT TO SERVING THE APPALACHIAN REGION IS DEMONSTRATED PRIMARILY THROUGH EDUCATION, BUT ALSO BY OTHER APPROPRIATE SERVICES. BEREA'S LOYAL JONES APPALACHIAN CENTER, THE FIRST IN THE NATION, WAS ESTABLISHED IN 1970 TO BRING TOGETHER EXISTING PROGRAMS, TO GUIDE THE CREATION OF NEW SERVICES TO THE REGION, AND TO SERVE THE NATION AS A RESOURCE FOR INFORMATION ABOUT APPALACHIA. IN 2000, THE CENTER FOR EXCELLENCE IN LEARNING THROUGH SERVICE (CELTS) WAS ESTABLISHED TO COORDINATE A VARIETY OF STUDENT-LED SERVICE PROGRAMS AND OTHER COMMUNITY OUTREACH ACTIVITIES. THE CELTS PROGRAM ALSO COORDINATES THE INTEGRATION OF SERVICE-LEARNING INTO THE COLLEGE'S CURRICULUM. THE COLLEGE'S GEAR UP (GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS) PROGRAM IS FUNDED BY TWO FEDERAL GRANTS FROM THE DEPARTMENT OF EDUCATION. THESE TWO GRANTS PROVIDE INTENSIVE SERVICES TO MORE THAN 13,000 STUDENTS IN 19 SCHOOL DISTRICTS IN 17 KENTUCKY COUNTIES AND REPRESENT A SIGNIFICANT ENHANCEMENT TO BEREA'S ONGOING IMPACT IN THE APPALACHIAN REGION. BEREA COLLEGE WORKS DILIGENTLY TO HELP SHAPE EDUCATIONALLY WELL-ROUNDED, SERVICE-MINDED STUDENTS WHO EMBRACE THEIR EDUCATIONAL OPPORTUNITY NOT ONLY FOR THEMSELVES, BUT ALSO FOR OTHERS - SERVING THEIR COMMUNITIES AND THE WORLD. AMONG BEREA COLLEGE'S MANY NOTABLE GRADUATES ARE INDIVIDUALS WHO MADE SIGNIFICANT IMPACT ON OUR NATION AND THE WORLD BY: - INVENTING TOUCH SCREEN TECHNOLOGY (G. SAMUEL HURST) - ESTABLISHING BLACK HISTORY WEEK [NOW MONTH] (CARTER G. WOODSON) - SERVING AS THE FIRST WOMAN ON THE BOARD OF DIRECTORS OF THE NEW YORK STOCK EXCHANGE AND FORMER U.S. SECRETARY OF COMMERCE (DR. JUANITA KREPS) - DIRECTING THE NATION'S FIRST COMPREHENSIVE APPALACHIAN CENTER (LOYAL JONES) - WINNING THE 2002 NOBEL PRIZE LAUREATE IN CHEMISTRY (DR. JOHN FENN) - DIRECTING THE NATIONAL UNDERGROUND RAILROAD FREEDOM CENTER (DR. JOHN E. FLEMING) 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. IN SUM, BEREA COLLEGE IS A PLACE WHERE LEARNING, LABOR AND SERVICE EDUCATE THE WHOLE STUDENT-HEAD, HEART AND HANDS. BEREA IS A TRULY UNIQUE HIGHER EDUCATION INSTITUTION IN AMERICA. (FOR MORE INFORMATION, VISIT THE BEREA COLLEGE WEB SITE AT: WWW.BEREA.EDU).	ORGANIZATION MISSION - CONTINUED FROM PAGE 2

Schedule R IRS990ScheduleR

Form990 Schedule R Part II Form990ScheduleRPartII

Name Of Disregarded Entity NameOfDisregardedEntity

Field	Value	IRS element (for citing)
Business Name Line1	BEREA INTERCHANGE DEVELOPMENT CORP	BusinessNameLine1

Address US AddressUS

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	PrimaryActivities
Legal Domicile State	KY	LegalDomicileState
Exempt Code Section	501(C)(2)	ExemptCodeSection
Public Charity Status	N/A	PublicCharityStatus

Direct Controlling Entity Name DirectControllingEntityName

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

Field	Value	IRS element (for citing)
Controlled Org	1	ControlledOrg

Field	Value	IRS element (for citing)
Receipt Of Int Ann Rents Royalties	0	ReceiptOfIntAnnRentsRoyalties
Gift Grant Or Cap Contr To Other Org	0	GiftGrantOrCapContrToOtherOrg
Gift Grant Or Cap Contr Fr Other Org	0	GiftGrantOrCapContrFrOtherOrg
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrg
Loans Or Guarantees From Other Org	0	LoansOrGuaranteesFromOtherOrg
Dividends Related Organization	0	DividendsRelatedOrganization
Sale Of Assets To Other Org	0	SaleOfAssetsToOtherOrg
Purchase Of Assets From Other Org	0	PurchaseOfAssetsFromOtherOrg
Exchange Of Assets	0	ExchangeOfAssets
Rental Of Facilities To Other Orgs	0	RentalOfFacilitiesToOtherOrgs
Rental Of Facilities Fr Other Orgs	0	RentalOfFacilitiesFrOtherOrgs
Perform Of Services For Other Orgs	0	PerformOfServicesForOtherOrgs
Perform Of Services By Other Orgs	0	PerformOfServicesByOtherOrgs
Sharing Of Facilities	0	SharingOfFacilities
Sharing Of Paid Employees	0	SharingOfPaidEmployees
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrg
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrg
Other Transfer To Other Org	0	OtherTransferToOtherOrg
Other Transfer From Other Org	0	OtherTransferFromOtherOrg