Liabilities / Assets
78th percentile
Higher debt load relative to assets than 78% of similar nonprofits.
Berea College Science and Health Foundation Inc
EIN 82-2539390 • 501(c)3 • Berea, KY
Profile
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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.61x
Liabilities / Revenue
99th percentile
Higher debt load relative to revenue than 99% of similar nonprofits.
Net Margin
1st percentile
Higher net margin than 1% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 64.2% of source-year revenue.
Asset Growth
20th percentile
Faster asset growth than 20% of similar nonprofits.
Revenue Growth
82nd percentile
Faster revenue growth than 82% of similar nonprofits.
Balance Sheet
Assets
Down$56,197,560
Down $1,155,224 (-2.0%) from 2023
Liabilities
Down$34,222,776
Down $3,973,029 (-10%) from 2023
Net Assets
Up$21,974,784
Up $2,817,805 (+15%) from 2023
Revenue
Up$915,980
Up $245,830 (+37%) from 2023
Expenses
Down$2,264,842
Down $77,086 (-3.3%) from 2023
Net Income
Up-$1,348,862
Up $322,916 (+19%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $56,197,560
- Liabilities
- $34,222,776
- Net assets
- $21,974,784
- Revenue
- $915,980
- Expenses
- $2,264,842
- Net income
- -$1,348,862
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2023 to Jun 30, 2024
- Signed
- May 14, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $915,980
Mission and Program Overview
Mission
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.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $57,029,911 | $55,410,471 | ▼ $1,619,440 |
| Cash and Non-Interest-Bearing Accounts | $322,873 | $787,089 | ▲ $464,216 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $57,352,784 | $56,197,560 | ▼ $1,155,224 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Other Liabilities | $38,195,805 | $34,222,776 | ▼ $3,973,029 |
| Total Liabilities | $38,195,805 | $34,222,776 | ▼ $3,973,029 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $19,156,979 | $21,974,784 | ▲ $2,817,805 |
| Total Net Assets Fund Balance | $19,156,979 | $21,974,784 | ▲ $2,817,805 |
| Total Liabilities and Net Assets / Fund Balance | $57,352,784 | $56,197,560 | ▼ $1,155,224 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $55,223,571 | $9,716,640 | $64,940,211 |
| Land | $186,900 | - | $186,900 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Moses Harold L | Chairman |
| Berry Chad | President (compensation Listed From Berea College) |
| Nixon Cheryl L Started July 2023 | Vice Chair (compensation Listed From Berea College) |
| Roelofs Lyle D | Vice Chair (compensation Listed From Berea College) |
| Beverly Rose | Director |
| Fraley Bruce | Director |
| Zeigler Stephanie Bowling | Director |
| Wilson Ii Judge B | Secretary (compensation Listed From Berea College) |
| Amburgey Jeffrey S | Treasurer (compensation Listed From Berea College) |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $915,980
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-1,348,862
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,264,842 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $1,813,079 | - | - | $1,813,079 |
| Interest | $406,763 | - | - | $406,763 |
| Fees for Services Accounting | $25,000 | - | - | $25,000 |
| All Other Expenses | $20,000 | $0 | $0 | $20,000 |
| Total Functional Expenses | $2,264,842 | $0 | $0 | $2,264,842 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Note Payable | $34,222,776 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
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.”
Filing and Contact Details
Filer
- Filer Name
- Berea College Science and Health Foundation Inc
- EIN
- 82-2539390
- Phone
- 8599853082
- Address
- 271 North Main Street, BEREA, KY 40403
Signing Officer
- Name
- Jeffrey S Amburgey
- Title
- Treasurer
- Signed
- 2025-05-14
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 2017
- Legal Domicile
- Ky
- Voting Board Members
- 5
- Independent Board Members
- 4
- Employees
- 0
- Volunteers
- 4
Preparer
- Firm
- Crowe Llp
- Address
- 4801 Olympia Park Plaza Suite 4000, Louisville, KY 40241-2098
- Preparer
- Rachel Spurlock
- Phone
- 5023263996
Supplemental Narrative
Additional Explanations
Form 990, Part XI, Line 9 Other changes in net assets or fund balances
“Debt forgiveness - new markets tax credits - 4166667;”
Financial Statement Notes
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, 2024 or 2023. 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 2021.”
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT (COMPENSATION LISTED FROM BEREA COLLEGE) |
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| IRS990/MissionDesc | 0 | 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. |
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| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 21974784 |
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| IRS990/Organization501c3Ind | 0 | X |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 34222776 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Lease Income from Berea College |
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| IRS990/RevenueAmt | 0 | 915980 |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | 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. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part IV, Section C, Line 1 Majority director detail |
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| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | BEREA COLLEGE |
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| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 64940211 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 186900 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 186900 |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NOTE PAYABLE |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2024 OR 2023. 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 2021. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 34222776 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 4 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 1 | 235582 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 2 | 270275 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 3 | 197752 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 4 | 249759 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 4 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 2 | 0 |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 26400 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 1 | 5333 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 2 | 21977 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 3 | 16531 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 4 | 20281 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 64424 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 1 | 56661 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 2 | 18108 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 3 | 22530 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 4 | 15302 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 26090 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 1 | 645 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 2 | 4050 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 3 | 3819 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 4 | 2220 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROELOFS LYLE D |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | NIXON CHERYL L STARTED JULY 2023 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 2 | WILSON II JUDGE B |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 3 | AMBURGEY JEFFREY S |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 4 | BERRY CHAD |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | VICE CHAIR (COMPENSATION LISTED FROM BEREA COLLEGE) |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VICE CHAIR (COMPENSATION LISTED FROM BEREA COLLEGE) |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 2 | SECRETARY (COMPENSATION LISTED FROM BEREA COLLEGE) |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 3 | TREASURER (COMPENSATION LISTED FROM BEREA COLLEGE) |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 4 | PRESIDENT (COMPENSATION LISTED FROM BEREA COLLEGE) |
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| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 2 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 3 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 4 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 588245 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 1 | 298221 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 2 | 314410 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 3 | 240632 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 4 | 287562 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule J, Part I, Line 3 Arrangement used to establish the top management official's compensation |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION CHECKED "NO" IN ACCORDANCE WITH THE FORM 990 INSTRUCTIONS BECAUSE THERE ARE NO OFFICERS WHO RECEIVE COMPENSATION FROM THE FILING ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | FORM 990 IS REVIEWED BY ALL OFFICERS AND DIRECTORS OF THE CORPORATION PRIOR TO THE FILING DATE OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Debt forgiveness - new markets tax credits - 4166667; |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Line 15a PROCESS FOR DETERMINING COMPENSATION OF HIGHEST MANAGEMENT OFFICIAL |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 15b PROCESS FOR DETERMINING COMPENSATION FOR OTHER OFFICERS OR KEY EMPLOYEES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 12c Conflict of interest policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part XI, Line 9 Other changes in net assets or fund balances |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
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