BEREA COLLEGE (EIN 610444650) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1855

Legal Domicile

Phone

8599853082

Tax Period

2022-07-01 to 2023-06-30

BEREA COLLEGE, founded in 1855, is a major nonprofit in the Education sector that reported $157.5M in total revenue in fiscal year 2022. Revenue fell 35% from the prior year — a significant decline worth monitoring. Expenses of $134.1M left a modest 15% surplus.

Mission

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

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2022)

Revenue Breakdown

Contributions & Grants $100,394,459

Program Service Revenue $23,753,009

Investment Income $31,504,233

Other Revenue $1,805,602

TOTAL REVENUE $157,457,303

Expense Breakdown

Grants Paid $4,988,153

Salaries & Benefits $60,133,357

Fundraising Expenses $6,413,967

Program Expenses $109,167,356

Other Expenses $68,447,816

TOTAL EXPENSES $134,094,613

Year-over-Year Comparison

	2022	2021	Change
Revenue	$157,457,303	$243,070,272	-0.4%
Expenses	$134,094,613	$155,512,051	-0.1%
Net Income	$23,362,690	$87,558,221	-0.7%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✓ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

1084

Volunteers

278

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✓ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✓ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$2,664,834

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
N/A	VICE CHAIR	4.0	Officer Director	$0	$0	$0
N/A	CHAIR	7.0	Officer Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	2.0	Director	$0	$0	$0
N/A	TRUSTEE	3.0	Director	$0	$0	$0
N/A	VICE PRESIDENT FOR FINANCE	50.0	Officer	$190,341	$36,374	$226,715
N/A	VP FOR STUDENT LIFE	50.0	Officer	$146,456	$21,310	$167,766
N/A	VP FOR ALUMNI, COMMUNICATIONS, AND PHILANTHROPY	50.0	Officer	$202,490	$30,456	$232,946
N/A	VP FOR STUDENT LIFE	50.0	Officer	$93,906	$24,067	$117,973
N/A	VP FOR DIVERSITY EQUITY INCLUSION	50.0	Officer	$120,719	$33,682	$154,401
N/A	DEAN OF LABOR	50.0	Officer	$100,201	$28,694	$128,895
N/A	PRESIDENT	60.0	Officer	$487,772	$57,401	$545,173
N/A	DEAN OF FACULTY	50.0	Officer	$160,045	$40,357	$200,402
N/A	VP FOR OPERATIONS & SUSTAINABILITY	50.0	Officer	$188,434	$39,772	$228,206
N/A	PROVOST	50.0	Officer	$178,414	$32,036	$210,450
N/A	VP FOR STRATEGIC INITIATIVES	50.0	Officer	$134,435	$18,728	$153,163
N/A	SECRETARY/GENERAL COUNSEL	40.0	Officer	$261,237	$37,507	$298,744
N/A	SENIOR AVP FOR PHILANTHROPY	40.0	Highest	$138,026	$25,269	$163,295
N/A	PROFESSOR/CO-DIR OF EPG	40.0	Highest	$142,682	$11,394	$154,076
N/A	CHAIR OF NURSING	40.0	Highest	$174,762	$31,043	$205,805
N/A	ASSOC VP FOR HUMAN RESOURCES	40.0	Highest	$133,018	$19,328	$152,346
N/A	CHIEF INFORMATION OFFICER	40.0	Highest	$125,239	$37,319	$162,558

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	No data	No data	No data	No data
2023	$157,457,303	$134,094,613	$1,976,552,784	$23,362,690
2022	$243,070,272	$155,512,051	$1,868,201,097	$87,558,221
2021	$183,290,342	$140,537,796	$2,041,975,072	$42,752,546
2020	$205,202,087	$142,734,145	$1,637,313,850	$62,467,942
2019	$250,780,527	$132,494,271	$1,616,301,681	$118,286,256
2018	$167,524,220	$121,608,736	$1,559,945,348	$45,915,484

BEREA COLLEGE