2026-05-14T13:05:35+00:00 2025-06-30 350921680 CROWE LLP 4801 Olympia Park Plaza Suite 4000 Louisville KY 402412098 990 2024-07-01 822539390 BEREA COLLEGE SCIENCE AND HEALTH FOUNDATION INC BERE 8599853082 271 North Main Street BEREA KY 40403 BARRY POYNTER VICE PRESIDENT FOR FINANCE 2026-05-14 true true RACHEL SPURLOCK P00520729 5023263996 2026-05-14 2024 2025-03-06 01:10:19Z CHAD BERRY 271 North Main Street BEREA KY 40403 1671541 false X N/A X 2017 KY Formed to acquire, construct, and operate a science and health curriculum building in support of Berea College, BCSHF operates exclusively to support the College's tax-exempt mission. 5 4 0 4 0 0 915980 1609701 61840 0 915980 1671541 0 0 0 0 0 2264842 2193817 2264842 2193817 -1348862 -522276 56197560 55707623 34222776 18600000 21974784 37107623 BEREA COLLEGE SCIENCE AND HEALTH FOUNDATION, INC. (BCSHF) FORMED TO ACQUIRE, CONSTRUCT, AND OPERATE A SCIENCE AND HEALTH CURRICULUM BUILDING IN SUPPORT OF BEREA COLLEGE. BCSHF IS A SUPPORTING ORGANIZATION ORGANIZED AND OPERATED IN SUPPORT OF THE TAX EXEMPT PURPOSE OF BEREA COLLEGE. false false 2193817 1609701 BEREA COLLEGE SCIENCE AND HEALTH FOUNDATION, INC. (BCSHF) FORMED TO ACQUIRE, CONSTRUCT, AND OPERATE A SCIENCE AND HEALTH CURRICULUM BUILDING IN SUPPORT OF BEREA COLLEGE. 2193817 true false false false false false false false false false true false false false true true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 5 4 false false false false false false false true false false false false true true true true true true false false false false KY X BARRY POYNTER 8599853082 LINCOLN HALL SUITE 220 BEREA KY 40404 MOSES HAROLD L CHAIRMAN 1.0 0.0 X X 0 0 0 NIXON CHERYL L VICE CHAIR (COMPENSATION LISTED FROM BEREA COLLEGE) 1.0 63.0 X X 0 430956 85810 BEVERLY ROSE DIRECTOR 1.0 0.0 X 0 0 0 FRALEY BRUCE DIRECTOR 1.0 1.0 X 0 0 0 ZEIGLER STEPHANIE BOWLING DIRECTOR 1.0 7.0 X 0 0 0 AMBURGEY JEFFREY S TREASURER (COMPENSATION LISTED FROM BEREA COLLEGE) 5.0 53.0 X 0 220187 42398 BERRY CHAD PRESIDENT (COMPENSATION LISTED FROM BEREA COLLEGE) 2.0 50.0 X 0 288204 35341 WILSON II JUDGE B SECRETARY (COMPENSATION LISTED FROM BEREA COLLEGE) 10.0 43.0 X 0 286989 42602 ROELOFS LYLE D FORMER OFFICER/DIRECTOR (AS PRESIDENT OF BEREA COLLEGE) 0.0 0.0 X 0 280626 32569 0 1506962 238720 0 true true false 0 0 Lease Income from Berea College 531120 1609701 1609701 0 0 0 0 1609701 61840 61840 0 0 0 0 0 0 0 0 0 1671541 1609701 0 61840 13875 13875 0 0 0 0 346613 346613 1813329 1813329 20000 20000 0 0 2193817 2193817 0 0 787089 1389566 527026 0 0 0 0 65127111 11336080 55410471 53791031 0 0 0 0 56197560 55707623 0 0 34222776 18600000 34222776 18600000 X 21974784 37107623 21974784 37107623 56197560 55707623 X -522276 15655115 X false true true false X X X 1 BEREA COLLEGE 610444650 2 true 0 0 1 0 0 true false false false false false false false false false false false false false false false Schedule A, Part IV, Section C, Line 1 Majority director detail Control of the supporting organization, Berea College Science and Health Foundation, Inc. ("Foundation"), is vested in Berea College, the supported organization, through the latter's Board of Trustees, which elects the Foundation's directors. 186900 186900 64940211 11336080 53604131 53791031 Federal Income Taxes NOTE PAYABLE 18600000 18600000 X 0 0 0 0 0 0 0 0 0 0 0 0 Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote BEREA COLLEGE SCIENCE AND HEALTH FOUNDATION IS PART OF THE CONSOLIDATED FINANCIAL STATEMENT AUDIT FOR BEREA COLLEGE. BELOW IS THE FOOTNOTE WITHIN THOSE CONSOLIDATED AUDITED FINANCIALS. 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 WOULD RECOGNIZE INTEREST AND PENALTIES RELATED TO UNCERTAIN TAX POSITIONS IN INTEREST AND INCOME TAX EXPENSE, RESPECTIVELY. THE COLLEGE DOES NOT HAVE AN AMOUNT ACCRUED FOR INTEREST OR PENALTIES AS OF JUNE 30, 2025 OR 2024. 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 TAX EXAMINATIONS FOR YEARS PRIOR TO 2022. false false false false false false false false false ROELOFS LYLE D FORMER OFFICER/DIRECTOR (AS PRESIDENT OF BEREA COLLEGE) 0 271037 0 0 0 9589 0 22059 0 10510 0 313195 0 0 NIXON CHERYL L VICE CHAIR (COMPENSATION LISTED FROM BEREA COLLEGE) 0 406466 0 0 0 24490 0 27600 0 58210 0 516766 0 0 WILSON II JUDGE B SECRETARY (COMPENSATION LISTED FROM BEREA COLLEGE) 0 282979 0 0 0 4010 0 23051 0 19551 0 329591 0 0 AMBURGEY JEFFREY S TREASURER (COMPENSATION LISTED FROM BEREA COLLEGE) 0 216360 0 0 0 3827 0 18103 0 24295 0 262585 0 0 BERRY CHAD PRESIDENT (COMPENSATION LISTED FROM BEREA COLLEGE) 0 286024 0 0 0 2180 0 23142 0 12199 0 323545 0 0 Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation The Organization does not have any officers other than persons who are employed and compensated by Berea College. The compensation of the Organization's top management officials are determined by Berea College, a related organization. Berea College uses the following: Compensation Committee, compensation survey or study, and approval by the Board or Compensation Committee. Form 990, Part VI, Line 15a PROCESS FOR DETERMINING COMPENSATION OF HIGHEST MANAGEMENT OFFICIAL THE ORGANIZATION CHECKED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS BECAUSE THERE ARE NO OFFICERS WHO RECEIVE COMPENSATION FROM THE FILING ORGANIZATION. Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION FOR OTHER OFFICERS OR KEY EMPLOYEES THE ORGANIZATION CHECKED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS BECAUSE THERE ARE NO OTHER OFFICERS OR KEY EMPLOYEES WHO RECEIVE COMPENSATION FROM THE FILING ORGANIZATION. Form 990, Part VI, Line 11b Review of form 990 by governing body FORM 990 IS REVIEWED BY ALL OFFICERS AND DIRECTORS OF THE CORPORATION PRIOR TO THE FILING DATE OF THE FORM 990. Form 990, Part VI, Line 12c Conflict of interest policy BCSHF IS COVERED BY THE BEREA COLLEGE CONFLICT OF INTEREST POLICY. BEREA COLLEGE (THE COLLEGE) MAINTAINS A CONFLICT OF INTEREST POLICY APPLICABLE TO DIRECTORS AND INSTITUTIONAL OFFICERS. ALL DIRECTORS AND INSTITUTIONAL OFFICERS RECEIVE COPIES OF THE POLICY AND A DISCLOSURE STATEMENT ON AN ANNUAL BASIS. THE DISCLOSURE STATEMENT MUST BE COMPLETED BY ALL DIRECTORS 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 DIRECTOR OR OFFICER BECOMES AWARE OF A NEW OR ANTICIPATED CONFLICT OF INTEREST TRANSACTION THAT HAS NOT BEEN PREVIOUSLY REPORTED. COMPLETED 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 DIRECTORS. ANY CONFLICT OF INTEREST TRANSACTION OR OTHER MATTER REPORTED BY A DIRECTOR 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 BOARD OF TRUSTEES FOR REVIEW. Form 990, Part VI, Line 19 Required documents available to the public THE ORGANIZATION'S GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE VIA BEREA COLLEGE'S WEBSITE. Form 990, Part XI, Line 9 Other changes in net assets or fund balances DEBT FORGIVENESS/RETIREMENT - NEW MARKETS TAX CREDIT - 15655115; Total - 15655115; BEREA COLLEGE LINCOLN HALL SUITE 220 BEREA KY 40404 610444650 POST SECONDARY EDUCATION KY 501(c)(3) 2 NA false BEREA INTERCHANGE DEVELOPMENT CORP LINCOLN HALL SUITE 220 BEREA KY 40404 611124566 HOLDS LAND KY 501(c)(2) BEREA COLLEGE false BEREA COLLEGE LEVERAGE LENDER INC 101 CHESTNUT STREET BEREA KY 40404 853642997 FACILITATE NMTC TRANSACTION KY 501(c)(3) Type II BEREA COLLEGE false false false false false false false false false false true false false false false false false false false