Berea College Leverage Lender Inc (EIN 853642997) - 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

2020

Legal Domicile

Phone

8599853758

Tax Period

2024-07-01 to 2025-06-30

Berea College Leverage Lender Inc, founded in 2020, is a micro nonprofit in the Education sector that reported $58K in total revenue in fiscal year 2024.

Mission

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

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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 (2024)

Revenue Breakdown

Contributions & Grants $0

Program Service Revenue $57,546

Investment Income $0

Other Revenue $0

TOTAL REVENUE $57,546

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $0

Other Expenses $0

TOTAL EXPENSES $0

Year-over-Year Comparison

	2024	2023	Change
Revenue	$57,546	$57,545	+0.0%
Expenses	N/A	N/A	N/A
Net Income	N/A	$57,545	N/A

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

N/A

Volunteers

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

$1,108,942

Total Directors

$1,108,942

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
AMBURGEY JEFFREY S	TREASURER (AS VP FOR FINANCE OF BEREA COLLEGE)	1.0	Officer Director	$0	$42,398	$262,585
NIXON CHERYL L	PRESIDENT/AS PRESIDENT OF BEREA COLLEGE/DIRECTOR	1.0	Officer Director	$0	$85,810	$516,766
WILSON II JUDGE B	SECRETARY (AS GENERAL COUNSEL OF BEREA COLLEGE)	1.0	Officer Director	$0	$42,602	$329,591
FRALEY BRUCE	DIRECTOR	1.0	Director	$0	$0	$0
ROELOFS LYLE D	FORMER OFFICER/DIRECTOR (AS PRESIDENT OF BEREA COLLEGE)	0.0		$0	$32,569	$313,195

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	$57,546	No data	$6,022,308	No data
2024	$57,545	No data	$5,964,762	No data
2023	$57,546	No data	$5,907,217	No data

Berea College Leverage Lender Inc