- Revenue 2024
- $1,671,541
- Expenses 2024
- $2,193,817
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- T31
- Classification
- 1000
- Street
- 271 NORTH MAIN STREET
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).
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.
-
MOSES HAROLD L
CHAIRMAN
- Total calculated
- $0
- Hours/week
- 1
-
NIXON CHERYL L
VICE CHAIR (COMPENSATION LISTED FROM BEREA COLLEGE)
- 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
-
BEVERLY ROSE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1
-
FRALEY BRUCE
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 1 related
-
ZEIGLER STEPHANIE BOWLING
DIRECTOR
- Total calculated
- $0
- Hours/week
- 1 + 7 related
-
AMBURGEY JEFFREY S
TREASURER (COMPENSATION LISTED FROM BEREA COLLEGE)
- Total calculated
- $262,585
- From this org
- $0
- From related orgs
- $220,187
- Other
- $42,398
- Hours/week
- 5 + 53 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
-
BERRY CHAD
PRESIDENT (COMPENSATION LISTED FROM BEREA COLLEGE)
- Total calculated
- $323,545
- From this org
- $0
- From related orgs
- $288,204
- Other
- $35,341
- Hours/week
- 2 + 50 related
Schedule J breakdown matched by us
- Base
- $0 + $286,024 related
- Bonus
- $0
- Other
- $0 + $2,180 related
- Deferred
- $0 + $23,142 related
- Nontaxable benefits
- $0 + $12,199 related
- Filer's total
- $0 + $323,545 related
-
WILSON II JUDGE B
SECRETARY (COMPENSATION LISTED FROM BEREA COLLEGE)
- Total calculated
- $329,591
- From this org
- $0
- From related orgs
- $286,989
- Other
- $42,602
- Hours/week
- 10 + 43 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
-
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 — 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
- $1,671,541
- Expenses
- $2,193,817
- Contributions
- $0
- Grants paid
- $0
-
2023
- Revenue
- $915,980
- Expenses
- $2,264,842
- Contributions
- $0
- Grants paid
- $0
-
2022
- Revenue
- $670,150
- Expenses
- $2,341,928
- 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.
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
-
501(c)(3) · POST SECONDARY EDUCATION · KY
-
BEREA INTERCHANGE DEVELOPMENT CORP
501(c)(2) · HOLDS LAND · KY
-
BEREA COLLEGE LEVERAGE LENDER INC
501(c)(3) · FACILITATE NMTC TRANSACTION · KY
Declared as related by
-
BEREA COLLEGE LEVERAGE LENDER INC
On its 2024 return
-
On its 2023 return as a controlled entity
-
BEREA INTERCHANGE DEVELOPMENT CORP
On its 2023 return
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 10 September 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.