Skip to content
Nonprofiteer
← All organizations

BEREA COLLEGE LEVERAGE LENDER INC

EIN 85-3642997 BEREA, KY

Browse the largest nonprofits in Kentucky

Revenue 2024
$57,546
Expenses 2024
$0

As filed

Subsection
03
NTEE code
B11
Classification
1200
Street
101 CHESTNUT ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

BEREA COLLEGE LEVERAGE LENDER, INC. WAS ORGANIZED BY BEREA COLLEGE TO FACILITATE A NEW MARKETS TAX CREDIT FINANCING TRANSACTION TO PARTIALLY FUND THE CONSTRUCTION OF THE COLLEGE'S FACILITIES MANAGEMENT AND STUDENT LABOR COMPLEX.

Activities or mission (Part I)

To facilitate a New Markets Tax Credit financing transaction to partially fund the construction of the College's Facilities Management and Student Labor Complex

  • BEREA COLLEGE LEVERAGE LENDER, INC. WAS ORGANIZED BY BEREA COLLEGE TO FACILITATE A NEW MARKETS TAX CREDIT FINANCING TRANSACTION TO PARTIALLY FUND THE CONSTRUCTION OF THE COLLEGE'S FACILITIES MANAGEMENT AND STUDENT LABOR COMPLEX.

    Revenue $57,546

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Amburgey Jeffrey S

    TREASURER (AS VP FOR FINANCE OF BEREA COLLEGE)

    Total calculated
    $262,585
    From this org
    $0
    From related orgs
    $220,187
    Other
    $42,398
    Hours/week
    1 + 57 related

    Schedule J breakdown matched by us

    Base
    $0 + $216,360 related
    Bonus
    $0
    Other
    $0 + $3,827 related
    Deferred
    $0 + $18,103 related
    Nontaxable benefits
    $0 + $24,295 related
    Filer's total
    $0 + $262,585 related

  • Nixon Cheryl L

    PRESIDENT/AS PRESIDENT OF BEREA COLLEGE/DIRECTOR

    Total calculated
    $516,766
    From this org
    $0
    From related orgs
    $430,956
    Other
    $85,810
    Hours/week
    1 + 63 related

    Schedule J breakdown matched by us

    Base
    $0 + $406,466 related
    Bonus
    $0
    Other
    $0 + $24,490 related
    Deferred
    $0 + $27,600 related
    Nontaxable benefits
    $0 + $58,210 related
    Filer's total
    $0 + $516,766 related

  • Wilson II Judge B

    SECRETARY (AS GENERAL COUNSEL OF BEREA COLLEGE)

    Total calculated
    $329,591
    From this org
    $0
    From related orgs
    $286,989
    Other
    $42,602
    Hours/week
    1 + 52 related

    Schedule J breakdown matched by us

    Base
    $0 + $282,979 related
    Bonus
    $0
    Other
    $0 + $4,010 related
    Deferred
    $0 + $23,051 related
    Nontaxable benefits
    $0 + $19,551 related
    Filer's total
    $0 + $329,591 related

  • Fraley Bruce

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1 + 1 related

  • Roelofs Lyle D

    FORMER OFFICER/DIRECTOR (AS PRESIDENT OF BEREA COLLEGE)

    Total calculated
    $313,195
    From this org
    $0
    From related orgs
    $280,626
    Other
    $32,569
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $0 + $271,037 related
    Bonus
    $0
    Other
    $0 + $9,589 related
    Deferred
    $0 + $22,059 related
    Nontaxable benefits
    $0 + $10,510 related
    Filer's total
    $0 + $313,195 related

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. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $57,546
    Expenses
    $0
    Contributions
    $0
    Grants paid
    $0
  • 2023
    Revenue
    $57,545
    Expenses
    $0
    Contributions
    $0
    Grants paid
    $0
  • 2022
    Revenue
    $57,546
    Expenses
    $0
    Contributions
    $0
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990-EZ

    Revenue
    $57,546
    Expenses
    $0
    Assets (EOY)
    $95,110

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

No itemized grant names this organization as a recipient. Only grants over $5,000 are itemized, and only by filers of the full Form 990.

Related organizations

From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.

Declared on its 2024 return

Declared as related by

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility SO.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 1 November 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.