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Nonprofiteer
← BEREA COLLEGE

Form 990 for tax year 2023

Filed by BEREA COLLEGE.

Totals

Total revenue
$139,250,388
Total expenses
$121,442,033
Contributions and grants received
$47,352,241
Grants paid
$4,693,501
Program service revenue
$24,040,940
Investment income
$65,583,930
Other revenue
$2,273,277
Total assets, end of year
$2,105,673,831
Total liabilities, end of year
$104,775,727
Net assets or fund balances, end of year
$2,000,898,104
Program services expenses (Part IX)
$93,177,235
Management and general expenses
$21,419,384
Fundraising expenses
$6,845,414
Program service expenses (Part III)
$93,177,235

Program services were 76.7% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1e · Government grants (contributions)

    $5,867,857

  • 1f · All other contributions, gifts and grants

    $41,484,384

  • 1g · Noncash contributions included above

    $4,206,590

  • 2a · Program service revenue: Residence/Dining Sev Rev

    total $10,530,486 · related or exempt $10,530,486

  • 2b · Program service revenue: Grants for Educ Fees

    total $3,500,000 · related or exempt $3,500,000

  • 2c · Program service revenue: Boone Tavern

    total $4,437,315 · related or exempt $4,437,315

  • 2d · Program service revenue: Fees/Ins Pd by Students

    total $1,244,663 · related or exempt $1,244,663

  • 2e · Program service revenue: Income from hydro projects

    total $1,057,801 · related or exempt $1,057,801

  • 2f · All other program service revenue

    total $3,270,675 · related or exempt $2,963,047 · unrelated business $307,628 · excluded $0

  • 3 · Investment income

    total $35,903,143 · unrelated business $72,371 · excluded $35,830,772

  • 5 · Royalties

    total $34,412 · excluded $34,412

  • 6a · Gross rents

    real property $492,885

  • 6b · Less rental expenses

    real property $355,546

  • 6c · Rental income or loss

    real property $137,339 · personal property $0

  • 6d · Net rental income or loss

    total $137,339 · excluded $137,339

  • 7a · Gross sales of assets other than inventory

    securities $195,774,689 · other assets $62,071

  • 7b · Less cost or other basis and sales expenses

    securities $166,063,114 · other assets $92,859

  • 7c · Gain or loss

    securities $29,711,575 · other assets -$30,788

  • 7d · Net gain or loss

    total $29,680,787 · excluded $29,680,787

  • 10a · Gross sales of inventory

    $616,558

  • 10b · Cost of goods sold

    $360,214

  • 10c · Net income from sales of inventory

    total $256,344 · excluded $256,344

  • 11a · Other revenue: Child Development Lab

    total $877,614 · excluded $877,614

  • 11b · Other revenue: Admin Cost Allowance (Work Study)

    total $400,005 · related or exempt $400,005

  • 11c · Other revenue: Dining Services Profit Split

    total $366,569 · related or exempt $366,569

  • 11d · All other revenue

    total $200,994 · related or exempt $200,994 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $1,845,182

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $907,839 · program services $907,839

  • 2 · Grants to domestic individuals

    total $3,785,662 · program services $3,785,662

  • 5 · Compensation of officers, directors and key employees

    total $3,726,100 · program services $1,009,702 · management and general $2,373,997 · fundraising $342,401

  • 6 · Compensation of disqualified persons

    total $659,263 · program services $400,061 · fundraising $259,202

  • 7 · Other salaries and wages

    total $44,739,723 · program services $33,749,649 · management and general $6,978,733 · fundraising $4,011,341

  • 8 · Pension plan contributions

    total $2,979,608 · program services $2,190,826 · management and general $495,078 · fundraising $293,704

  • 9 · Other employee benefits

    total $5,778,213 · program services $4,248,565 · management and general $960,082 · fundraising $569,566

  • 10 · Payroll taxes

    total $2,845,016 · program services $2,091,864 · management and general $472,715 · fundraising $280,437

  • 11b · Fees: legal

    total $295,409 · management and general $295,409

  • 11c · Fees: accounting

    total $106,370 · management and general $106,370

  • 11d · Fees: lobbying

    total $18,031 · program services $18,031

  • 11e · Fees: professional fundraising services

    total $400,457 · fundraising $400,457

  • 11f · Fees: investment management

    total $987,036 · management and general $987,036

  • 11g · Fees: other

    total $0 · program services $0 · management and general $0 · fundraising $0

  • 12 · Advertising and promotion

    total $83,598 · program services $17,607 · management and general $61,294 · fundraising $4,697

  • 13 · Office expenses

    total $1,332,728 · program services $1,047,939 · management and general $225,961 · fundraising $58,828

  • 14 · Information technology

    total $2,445,890 · program services $12,829 · management and general $2,404,081 · fundraising $28,980

  • 16 · Occupancy

    total $3,159,432 · program services $2,925,164 · management and general $175,919 · fundraising $58,349

  • 17 · Travel

    total $619,230 · program services $399,695 · management and general $84,524 · fundraising $135,011

  • 19 · Conferences, conventions and meetings

    total $751,726 · program services $639,835 · management and general $96,804 · fundraising $15,087

  • 20 · Interest

    total $2,197,550 · program services $1,832,917 · management and general $364,633

  • 22 · Depreciation, depletion and amortization

    total $11,610,365 · program services $10,916,383 · management and general $693,982

  • 23 · Insurance

    total $688,078 · program services $614,041 · management and general $74,037

  • 24a · Other expenses: Outreach Programs

    total $918,473 · program services $918,473

  • 24b · Other expenses: Residence Halls and Food Service

    total $6,224,020 · program services $6,224,020

  • 24c · Other expenses: Repairs & Maintenance

    total $6,459,705 · program services $5,329,162 · management and general $1,130,543

  • 24d · Other expenses: Boone Tavern

    total $4,437,315 · program services $4,437,315

  • 24e · All other expenses

    total $13,285,196 · program services $9,459,656 · management and general $3,438,186 · fundraising $387,354

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $119,596,918 · end of year $125,662,004

  • 3 · Pledges and grants receivable

    beginning of year $57,830,445 · end of year $30,652,287

  • 4 · Accounts receivable

    beginning of year $1,139,721 · end of year $1,495,756

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 7 · Other notes and loans receivable

    beginning of year $41,251,690 · end of year $40,652,940

  • 8 · Inventories for sale or use

    beginning of year $1,250,900 · end of year $1,330,348

  • 9 · Prepaid expenses and deferred charges

    beginning of year $2,853,670 · end of year $2,768,157

  • 10a · Land, buildings and equipment: cost or other basis

    $390,752,127

  • 10b · Land, buildings and equipment: accumulated depreciation

    $175,545,448

  • 10c · Land, buildings and equipment, net

    beginning of year $210,341,422 · end of year $215,206,679

  • 11 · Investments: publicly traded securities

    beginning of year $1,234,312,500 · end of year $1,296,281,900

  • 12 · Investments: other securities

    beginning of year $297,251,500 · end of year $377,930,100

  • 13 · Investments: program-related

    beginning of year $664,861 · end of year $628,422

  • 15 · Other assets

    beginning of year $10,059,157 · end of year $13,065,238

  • 17 · Accounts payable and accrued expenses

    beginning of year $12,616,451 · end of year $11,138,917

  • 19 · Deferred revenue

    beginning of year $51,116 · end of year $291,493

  • 20 · Tax-exempt bond liabilities

    beginning of year $20,948,004 · end of year $18,216,699

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $61,855,866 · end of year $61,855,866

  • 25 · Other liabilities

    beginning of year $14,238,957 · end of year $13,272,752

  • 27 · Net assets without donor restrictions

    beginning of year $987,470,522 · end of year $1,070,890,467

  • 28 · Net assets with donor restrictions

    beginning of year $879,371,868 · end of year $930,007,637

Mission and programs · 2023

Mission

BEREA TRANSFORMS THE LIVES OF STUDENTS AND FAMILIES BY ADMITTING STUDENTS OF HIGH PROMISE AND LOW MEANS. CORE TO ITS MISSION OF TRANSFORMING LIVES AND CIRCUMSTANCES, BEREA COLLEGE COVERS ALL COSTS BEYOND WHAT THE STUDENT AID INDEX IN THE FAFSA SPECIFIES ARE THE RESPONSIBILITY OF THE STUDENT AND FAMILY. FURTHERMORE, IT COVERS THESE COSTS WITHOUT PACKAGING LOANS, WHICH IS WHY BEREA STUDENTS HAVE THE LOWEST EDUCATIONAL DEBT IN THE COUNTRY.

Activities or mission (Part I)

POST-SECONDARY EDUCATIONAL INSTITUTION PROVIDING INSTRUCTION AND OTHER SERVICES TO STUDENTS.

  • INSTRUCTION - EXPENDITURES OF ACADEMIC DEPARTMENTS AND OTHER INSTRUCTION ACTIVITIES BENEFITING APPROXIMATELY 1,500 STUDENTS.

    Expenses $33,249,171 · Revenue $529,066

  • STUDENT SERVICES - STUDENT SUPPORT SERVICES SUCH AS ADMISSIONS, STUDENT LIFE, HEALTH SERVICES, LABOR PROGRAM, AND FINANCIAL AID.

    Expenses $16,610,062 · Revenue $1,475,875

  • RESIDENCE HALLS AND DINING SERVICE FOR STUDENTS.

    Expenses $14,185,185 · Revenue $10,903,945

  • 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.

    Expenses $12,289,916 · Revenue $2,020,303

  • STUDENT INDUSTRIES COST OF OPERATIONS (EXCLUDING COST OF SALES) WHICH PROVIDE LABOR OPPORTUNITIES FOR STUDENTS.

    Expenses $6,955,499 · Revenue $5,495,116

  • PUBLIC SERVICE: Aligned with its mission, Berea College has a commitment to engage with Appalachian communities through a variety of in-reach and outreach programs. 1) Private, state, and federal funding supports Grow Appalachia's mission to address food insecurity in central Appalachia. 2) Brushy Fork Leadership Institute supports emerging leaders in rural communities funded through Berea College, contract revenue, and private funding. 3) The Appalachian Fund sub-grants monies from Berea College's Appalachian Fund endowment each year to improve the health, education, and general welfare of people living in Appalachia.

    Expenses $6,102,745 · Grants $907,839 · Revenue $776,575

  • 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 $76,222,500. THESE EXPENSES ARE PRIMARILY INCLUDED IN THE AREAS OF INSTRUCTION, STUDENT SERVICES, ACADEMIC SUPPORT, ETC.

    Expenses $3,784,657 · Grants $3,785,662 · Revenue $3,500,000

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Earp Samantha

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    2

  • Zeigler Stephanie Bowling

    CHAIR

    Total calculated
    $0
    Hours/week
    7 + 1 related

  • Allumsvicki E

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Armstrong Cassie Chambers

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Armstrong Celeste

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Beason Charlotte F

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Blade Vance

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3 + 1 related

  • Bonnyman Anne Berry

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Bridy Joseph John

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Campbell Stephen

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Chow David H

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Compton Dwayne

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Crowe Charles

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Daugherty Bill

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Dean Donna J

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Fleming John E

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Flowers Michael D

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Gallardo Yoli

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Jenkins Scott M

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    4

  • Jennings Glenn R

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2 + 1 related

  • Johnson Shawn C D

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Lane Brenda W

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Lowe Jr Eugene Y

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Pride Miriam

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Richardson William B

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Robbins William L

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Roop Dennis R

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Seabury II Charles Ward

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Shelton David E

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Sloan David

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Thompson Tyler S

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Torres Megan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Tuan Rocky S

    TRUSTEE

    Total calculated
    $0
    Hours/week
    2

  • Tuffour Emmanuel A

    TRUSTEE

    Total calculated
    $0
    Hours/week
    3

  • Amburgey Jeffrey S

    VICE PRESIDENT FOR FINANCE

    Total calculated
    $240,632
    From this org
    $201,571
    From related orgs
    $0
    Other
    $39,061
    Hours/week
    50 + 7 related

    Schedule J breakdown matched by us

    Base
    $197,752
    Bonus
    $0
    Other
    $3,819
    Deferred
    $16,531
    Nontaxable benefits
    $22,530
    Filer's total
    $240,632

  • Berry Chad

    VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY

    Total calculated
    $287,562
    From this org
    $251,979
    From related orgs
    $0
    Other
    $35,583
    Hours/week
    50 + 2 related

    Schedule J breakdown matched by us

    Base
    $249,759
    Bonus
    $0
    Other
    $2,220
    Deferred
    $20,281
    Nontaxable benefits
    $15,302
    Filer's total
    $287,562

  • Gus Gerassimides

    Interim Vice President for Student Life

    Total calculated
    $140,987
    From this org
    $112,924
    From related orgs
    $0
    Other
    $28,063
    Hours/week
    50

  • Logsdon Phillip

    CHIEF INFORMATION OFFICER

    Total calculated
    $179,426
    From this org
    $138,646
    From related orgs
    $0
    Other
    $40,780
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $138,047
    Bonus
    $0
    Other
    $599
    Deferred
    $11,815
    Nontaxable benefits
    $28,965
    Filer's total
    $179,426

  • Mack Dwayne

    VP FOR DIVERSITY EQUITY INCLUSION

    Total calculated
    $171,395
    From this org
    $134,550
    From related orgs
    $0
    Other
    $36,845
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $133,532
    Bonus
    $0
    Other
    $1,018
    Deferred
    $11,175
    Nontaxable benefits
    $25,670
    Filer's total
    $171,395

  • Nixon Cheryl L Started July 2023

    PRESIDENT

    Total calculated
    $298,221
    From this org
    $236,227
    From related orgs
    $0
    Other
    $61,994
    Hours/week
    60 + 3 related

    Schedule J breakdown matched by us

    Base
    $235,582
    Bonus
    $0
    Other
    $645
    Deferred
    $5,333
    Nontaxable benefits
    $56,661
    Filer's total
    $298,221

  • Robinson Collis

    DEAN OF LABOR

    Total calculated
    $157,634
    From this org
    $125,558
    From related orgs
    $0
    Other
    $32,076
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $125,172
    Bonus
    $0
    Other
    $386
    Deferred
    $10,800
    Nontaxable benefits
    $21,276
    Filer's total
    $157,634

  • Roelofs Lyle D

    (President through June 2023) PRESIDENT EMERITUS (through June 2024)

    Total calculated
    $588,245
    From this org
    $497,421
    From related orgs
    $0
    Other
    $90,824
    Hours/week
    60 + 3 related

    Schedule J breakdown matched by us

    Base
    $471,331
    Bonus
    $0
    Other
    $26,090
    Deferred
    $26,400
    Nontaxable benefits
    $64,424
    Filer's total
    $588,245

  • Saderholm Matt

    DEAN OF FACULTY

    Total calculated
    $216,832
    From this org
    $173,270
    From related orgs
    $0
    Other
    $43,562
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $171,716
    Bonus
    $0
    Other
    $1,554
    Deferred
    $14,509
    Nontaxable benefits
    $29,053
    Filer's total
    $216,832

  • Singleton Derrick

    VP FOR OPERATIONS & SUSTAINABILITY

    Total calculated
    $239,825
    From this org
    $196,665
    From related orgs
    $0
    Other
    $43,160
    Hours/week
    50 + 1 related

    Schedule J breakdown matched by us

    Base
    $195,133
    Bonus
    $0
    Other
    $1,532
    Deferred
    $16,216
    Nontaxable benefits
    $26,944
    Filer's total
    $239,825

  • Steele Scott

    PROVOST

    Total calculated
    $227,248
    From this org
    $193,185
    From related orgs
    $0
    Other
    $34,063
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $191,696
    Bonus
    $0
    Other
    $1,489
    Deferred
    $15,869
    Nontaxable benefits
    $18,194
    Filer's total
    $227,248

  • Thompson Teri

    Chief Strategy Officer

    Total calculated
    $166,879
    From this org
    $146,504
    From related orgs
    $0
    Other
    $20,375
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $145,955
    Bonus
    $0
    Other
    $549
    Deferred
    $11,772
    Nontaxable benefits
    $8,603
    Filer's total
    $166,879

  • Wilson II Judge B

    SECRETARY/GENERAL COUNSEL

    Total calculated
    $314,410
    From this org
    $274,325
    From related orgs
    $0
    Other
    $40,085
    Hours/week
    40 + 12 related

    Schedule J breakdown matched by us

    Base
    $270,275
    Bonus
    $0
    Other
    $4,050
    Deferred
    $21,977
    Nontaxable benefits
    $18,108
    Filer's total
    $314,410

  • Gary Mahoney

    Professor of Engineering Technologies and Applied Design

    Total calculated
    $145,923
    From this org
    $127,348
    From related orgs
    $0
    Other
    $18,575
    Hours/week
    40

  • Kennison Monica

    CHAIR OF NURSING

    Total calculated
    $215,759
    From this org
    $182,263
    From related orgs
    $0
    Other
    $33,496
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $179,104
    Bonus
    $0
    Other
    $3,159
    Deferred
    $13,445
    Nontaxable benefits
    $20,051
    Filer's total
    $215,759

  • Lawson Steve

    ASSOC VP FOR HUMAN RESOURCES

    Total calculated
    $161,090
    From this org
    $140,525
    From related orgs
    $0
    Other
    $20,565
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $139,219
    Bonus
    $0
    Other
    $1,306
    Deferred
    $11,331
    Nontaxable benefits
    $9,234
    Filer's total
    $161,090

  • Norris John David

    PROFESSOR/CO-DIR OF EPG

    Total calculated
    $148,425
    From this org
    $129,277
    From related orgs
    $0
    Other
    $19,148
    Hours/week
    40

  • Teresa Davis

    Senior Associate Vice President for Alumni and Philanthropy

    Total calculated
    $179,379
    From this org
    $151,818
    From related orgs
    $0
    Other
    $27,561
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $150,150
    Bonus
    $0
    Other
    $1,668
    Deferred
    $12,318
    Nontaxable benefits
    $15,243
    Filer's total
    $179,379

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Travel for companions
  • 1a · Housing allowance or residence for personal use
  • 1a · Personal services (maid, chauffeur, chef)
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

  • 4 TRUSTS

    Trust · N/A · CA

    Directly controlled by NA

  • 6 TRUSTS

    Trust · N/A · KY

    Directly controlled by NA

  • 2 TRUSTS

    Trust · N/A · CT

    Directly controlled by NA

  • 6 TRUSTS

    Trust · N/A · OH

    Directly controlled by NA

  • 2 TRUSTS

    Trust · N/A · VA

    Directly controlled by NA

  • 3 TRUSTS

    Trust · N/A · FL

    Directly controlled by NA

  • 2 TRUSTS

    Trust · N/A · GA

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · MD

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · NY

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · ME

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · TN

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · LA

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · MS

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · AZ

    Directly controlled by NA

  • 2 TRUSTS

    Trust · N/A · IL

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · MN

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · MO

    Directly controlled by NA

  • 1 TRUST

    Trust · N/A · PA

    Directly controlled by NA

  • 2 TRUSTS

    Trust · N/A · NC

    Directly controlled by NA

Provenance

Return type
form_990
Tax year
2023
Filed
14 May 2025
IRS schema version
2023v6.0
Source object
202531349349303103

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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