STRATEGY STUDIO / NONPROFIT PEOPLE SEARCH

BERKLEE COLLEGE OF MUSIC INC: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization
BERKLEE COLLEGE OF MUSIC INC (EIN 04-2300472)
Tax period
2018-06-01 to 2019-05-31
Filed
2020-05-13
IRS object ID
202041349349302444
Schema version
2018v3.3
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2020-05-13T13:59:35-05:00ReturnTs
Tax Period End2019-05-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1KPMG LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line160 South StreetAddressLine1Txt
CityBostonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02111ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2018-06-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042300472EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1BERKLEE COLLEGE OF MUSIC INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
In Care Of% DENISE M RICHInCareOfNm
Business Name ControlBERKBusinessNameControlTxt
Phone6177472287PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11140 BOYLSTON STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP022153693ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonRICHARD HISEYPersonNm
Person TitleCFOPersonTitleTxt
Phone6177478089PhoneNum
Signature2020-05-04SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTARA D'AGOSTINOPreparerPersonNm
PTINP01245482PTIN
Phone6179881000PhoneNum
Preparation2020-04-15PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address167.68.102.5IPv4AddressTxt
FieldValueIRS element (for citing)
Federal Original Submission Id04502320201345000017FederalOriginalSubmissionId
Federal Original Submission Id2020-05-13FederalOriginalSubmissionIdDt
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device Id9C37FB02EE77A6FF00EC66693955615721E3AD8AAtSubmissionCreationDeviceId
At Submission Filing Device IdC9EC6D7848E495386EEC3E96FFC23136B99BE7CDAtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2018TaxYr
Build TS2020-11-19 02:30:22ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerROGER H BROWNPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11140 BOYLSTON STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP022153693ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$384,198,892GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.BERKLEE.EDUWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1945FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE MISSION OF BERKLEE COLLEGE OF MUSIC IS TO EDUCATE AND TRAIN STUDENTS TO EXCEL IN A CAREER OF MUSIC, DANCE AND/OR THEATRE.ActivityOrMissionDesc
Voting Members Governing Body40VotingMembersGoverningBodyCnt
Voting Members Independent38VotingMembersIndependentCnt
Total Employee4525TotalEmployeeCnt
Total Volunteers100TotalVolunteersCnt
Total Gross UBI-$16,268TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$151,677NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$21,649,617PYContributionsGrantsAmt
CY Contributions Grants$26,539,077CYContributionsGrantsAmt
PY Program Service Revenue$297,229,425PYProgramServiceRevenueAmt
CY Program Service Revenue$306,711,137CYProgramServiceRevenueAmt
PY Investment Income$7,164,359PYInvestmentIncomeAmt
CY Investment Income$13,211,806CYInvestmentIncomeAmt
PY Other Revenue$2,038,913PYOtherRevenueAmt
CY Other Revenue$4,709,548CYOtherRevenueAmt
PY Total Revenue$328,082,314PYTotalRevenueAmt
CY Total Revenue$351,171,568CYTotalRevenueAmt
PY Grants And Similar Paid$64,784,621PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$69,240,678CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$158,242,328PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$161,667,295CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$8,806,082CYTotalFundraisingExpenseAmt
PY Other Expenses$99,416,386PYOtherExpensesAmt
CY Other Expenses$96,903,999CYOtherExpensesAmt
PY Total Expenses$322,443,335PYTotalExpensesAmt
CY Total Expenses$327,811,972CYTotalExpensesAmt
PY Revenues Less Expenses$5,638,979PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$23,359,596CYRevenuesLessExpensesAmt
Total Assets BOY$768,245,357TotalAssetsBOYAmt
Total Assets EOY$779,515,214TotalAssetsEOYAmt
Total Liabilities BOY$371,527,810TotalLiabilitiesBOYAmt
Total Liabilities EOY$377,250,977TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$396,717,547NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$402,264,237NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE MISSION OF BERKLEE COLLEGE OF MUSIC IS TO FOSTER, ENCOURAGE AND PROMOTE THE CULTURE, STUDY, PRACTICE AND TEACHING OF VARIOUS BRANCHES OF MUSIC, THEATER, DANCING AND KINDRED ARTS AND TO CONDUCT A CONSERVATORY FOR INSTRUCTION IN THE VARIOUS BRANCHES OF MUSIC, THEATER, DANCING AND KINDRED ARTS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$249,760,943ExpenseAmt
Grant$69,226,178GrantAmt
Revenue$248,864,082RevenueAmt
DescEDUCATION AND INSTRUCTION: THE PROGRAM IS PROVIDED TO DEVELOP THE SKILLS AND KNOWLEDGE OF STUDENTS SEEKING DEGREES IN MUSIC. THE COLLEGE PROVIDES OUTSTANDING FACULTY AND TEACHING FACILITIES FOR OVER 9,900 STUDENTS FROM THE US AND 101 FOREIGN COUNTRIES. THE COLLEGE ALSO OFFERS A NEW WAY FOR MUSICIANS AROUND THE WORLD TO JOIN THE GLOBAL MUSIC COMMUNITY-AS PERFORMERS, AS PRACTITIONERS, AND AS LEADERS WITH THE COLLEGE'S FIRST INTERNATIONAL CAMPUS IN VALENCIA.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$19,999,181ExpenseAmt
Grant$14,500GrantAmt
Revenue$29,191,527RevenueAmt
DescBERKLEE ONLINE: BERKLEE COLLEGE OF MUSIC OFFERS DEGREES AND ACCREDITED PROGRAMS IN THE AREAS OF PRODUCTION, GUITAR, SONG WRITING, THEORY, HARMONY AND EAR TRAINING, AND THE MUSIC BUSINESS. CURRENTLY MORE THAN 11,174 STUDENTS PARTICIPATE IN ONLINE LEARNING.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$11,740,811ExpenseAmt
Revenue$29,839,433RevenueAmt
DescAUXILIARY SERVICES: THE COLLEGE HAS RESIDENCE HALL FACILITIES TO PROVIDE HOUSING FOR THOSE STUDENTS THAT CHOOSE TO LIVE AT THE COLLEGE. THE COLLEGE ALSO PROVIDES MEAL PLANS FOR BOTH STUDENTS IN HOUSING AND THOSE COMMUTER STUDENTS THAT CHOOSE THIS PLAN.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$281,500,935TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingYes (true)CreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesYes (true)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (true)ConsolidatedAuditFinclStmtInd
School OperatingYes (true)SchoolOperatingInd
Foreign OfficeYes (true)ForeignOfficeInd
Foreign ActivitiesYes (true)ForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsYes (true)TaxExemptBondsInd
Invest Tax Exempt BondsfalseInvestTaxExemptBondsInd
Escrow AccountfalseEscrowAccountInd
On Behalf Of IssuerfalseOnBehalfOfIssuerInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemYes (true)BusinessRlnWithFamMemInd
Business Rln With Officer EntYes (true)BusinessRlnWithOfficerEntInd
Deductible Non Cash ContriYes (true)DeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntYes (true)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (true)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document1271IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee4525EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (true)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (true)Form990TFiledInd
Foreign Financial AccountYes (true)ForeignFinancialAccountInd
Foreign CountrySPForeignCountryCd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsYes (true)QuidProQuoContributionsInd
Quid Pro Quo Contri DisclYes (true)QuidProQuoContriDisclInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members40GoverningBodyVotingMembersCnt
Independent Voting Member38IndependentVotingMemberCnt
Family Or Business RlnYes (true)FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VentureYes (true)InvestmentInJointVentureInd
Written Policy Or ProcedurefalseWrittenPolicyOrProcedureInd
States Where Copy Of Return Is FldCAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is FldNYStatesWhereCopyOfReturnIsFldCd
Other WebsiteYes (X)OtherWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonDENISE M RICHPersonNm
Phone6177473191PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11140 BOYLSTON STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP022153693ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (53 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DAVID ABRAMS
TRUSTEE2.00.0Yes (X)$0$0$0
LES BAKER
TRUSTEE2.00.0Yes (X)$0$0$0
MICHAEL A BROWN
TRUSTEE2.00.0Yes (X)$0$0$0
DAVID CLEM
TRUSTEE2.00.0Yes (X)$0$0$0
JOHN CONNAUGHTON
TRUSTEE2.00.0Yes (X)$0$0$0
CYNTHIA CURME
TRUSTEE2.00.0Yes (X)$0$0$0
MICHAEL R EISENSON
VICE CO-CHAIR2.00.0Yes (X)$0$0$0
EMILIO ESTEFAN
TRUSTEE2.00.0Yes (X)$0$0$0
GLORIA ESTEFAN
TRUSTEE2.00.0Yes (X)$0$0$0
DEAN GOODERMOTE
TRUSTEE - END 03/192.00.0Yes (X)$0$0$0
DAVID GROSS-LOH
TRUSTEE2.00.0Yes (X)$0$0$0
JOSH GRUSS
TRUSTEE2.00.0Yes (X)$0$0$0
DAN HARPLE
TRUSTEE2.00.0Yes (X)$0$0$0
KRISTINE MOYER HIGGINS
TRUSTEE - END 03/192.00.0Yes (X)$0$0$0
CHARLES HIRSCHHORN
TRUSTEE2.00.0Yes (X)$0$0$0
STEVEN HOLTZMAN
TRUSTEE2.00.0Yes (X)$0$0$0
BILL KAISER
TRUSTEE2.00.0Yes (X)$0$0$0
JOEL KATZ
TRUSTEE2.00.0Yes (X)$0$0$0
BJ KRINTZMAN
TRUSTEE2.00.0Yes (X)$0$0$0
LAURA KUNKEMUELLER
TRUSTEE - END 03/192.00.0Yes (X)$0$0$0
SARA LAWRENCE-LIGHTFOOT
TRUSTEE2.00.0Yes (X)$0$0$0
MIE KYUNG LEE
TRUSTEE2.00.0Yes (X)$0$0$0
MARTIN MANNION
VICE CO-CHAIR2.00.0Yes (X)$0$0$0
DEMOND MARTIN
TRUSTEE2.00.0Yes (X)$0$0$0
CARLA MARTINEZ
TRUSTEE2.00.0Yes (X)$0$0$0
MARC MAYER
TRUSTEE2.00.0Yes (X)$0$0$0
JANE MENDILLO
TRUSTEE2.00.0Yes (X)$0$0$0
FREDERICK T MILLER
TRUSTEE2.00.0Yes (X)$0$0$0
PETER MULLER
TRUSTEE2.00.0Yes (X)$0$0$0
ROBERT MURLEY
TRUSTEE2.00.0Yes (X)$0$0$0
ANTHONY PANGARO
TRUSTEE2.00.0Yes (X)$0$0$0
SNOW QIN
TRUSTEE2.00.0Yes (X)$0$0$0
ALEX RIGOPULOS
TRUSTEE2.00.0Yes (X)$0$0$0
STEVE RUCHEFSKY
TRUSTEE2.00.0Yes (X)$0$0$0
JEFF SHAMES
TRUSTEE2.00.0Yes (X)$0$0$0
DAVID SCOTT SLOAN
TRUSTEE2.00.0Yes (X)$0$0$0
DARIUS SIDEBOTHAM
TRUSTEE2.00.0Yes (X)$0$0$0
SUSAN SOLOMONT
TRUSTEE2.00.0Yes (X)$0$0$0
TARIK WARD
TRUSTEE2.00.0Yes (X)$0$0$0
SUSAN WHITEHEAD
CHAIR OF THE BOARD2.00.0Yes (X)$0$0$0
MARY ZACHARIS
TRUSTEE2.00.0Yes (X)$0$0$0
BARRY ZUBROW
TRUSTEE2.00.0Yes (X)$0$0$0
ROGER H BROWN
PRESIDENT35.00.0Yes (X)$583,810$0$64,962Yes (X)
RICHARD HISEY
SR VICE PRESIDENT/TREASURER35.00.0$355,030$0$45,778Yes (X)
MELISSA HOWE
SECRETARY35.00.0$178,436$0$20,229Yes (X)
CATHLEEN YOUNG
EXECUTIVE DIRECTOR35.00.0$250,404$0$33,327Yes (X)
LAWRENCE J SIMPSON
SENIOR VICE PRESIDENT35.00.0$362,958$0$54,436Yes (X)
DEBORAH CAVALIER
SENIOR VICE PRESIDENT35.00.0$325,371$0$39,564Yes (X)
ELIZABETH NEWMAN
SENIOR VICE PRESIDENT35.00.0$336,494$0$46,401Yes (X)
CYNTHIA LINK
SENIOR VICE PRESIDENT35.00.0$324,684$0$39,302Yes (X)
DAVID GREGORY
VICE PRESIDENT35.00.0$326,102$0$25,319Yes (X)
THOMAS RILEY
VICE PRESIDENT35.00.0$293,494$0$54,511Yes (X)
MICHAEL KING
VICE PRESIDENT35.00.0$270,260$0$51,762Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$3,607,043TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$475,591TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K306IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ARAMARK SERVICES INC
1057 SOLUTIONS CENTERCHICAGOIL60677Food Services$7,095,012
ACME Building Services Inc
599 North AvenueWakefieldMA01880Custodial Services$4,502,538
TISHMAN CONSTRUCTION CORP OF MASS
84 STATE STREET 1060BOSTONMA02109CONSTRUCTION$2,564,326
International Business Machines Cor
4111 Northside Pkwy NWATLANTAGA30327Consulting services$2,384,397
SECURITAS SECURITY SERVICES
2801 BUFORD HIGHWAYATLANTAGA30329SECURITY SERVICES$1,319,526
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K133CntrctRcvdGreaterThan100KCnt
Fundraising$2,184,975FundraisingAmt
Government Grants$3,296,952GovernmentGrantsAmt
All Other Contributions$21,057,150AllOtherContributionsAmt
Noncash Contributions$235,342NoncashContributionsAmt
Total Contributions$26,539,077TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
TUITION & FEES611710$246,676,409$246,676,409
ROOM & BOARD721310$29,839,433$29,839,433
BERKLEE ONLINE611710$29,191,527$29,191,527
PERFORMANCE CENTER611710$912,327$912,327
OTHER INCOME611710$91,441$91,441
FieldValueIRS element (for citing)
Total Program Service Revenue$306,711,137TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,632,074TotalRevenueColumnAmt
Unrelated Business Revenue-$184,294UnrelatedBusinessRevenueAmt
Exclusion$1,816,368ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$2,572,889RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$2,946,744RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$373,855RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$373,855TotalRevenueColumnAmt
Unrelated Business Revenue$168,026UnrelatedBusinessRevenueAmt
Exclusion-$541,881ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$39,081,893SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$27,502,161SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$11,579,732SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,579,732TotalRevenueColumnAmt
Exclusion$11,579,732ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$172,128FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$2,184,975ContriRptFundraisingEventAmt
Fundraising Direct Expenses$729,373FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$557,245TotalRevenueColumnAmt
Exclusion-$557,245ExclusionAmt
FieldValueIRS element (for citing)
Gaming Gross Income$0GamingGrossIncomeAmt
Gaming Direct Expenses$0GamingDirectExpensesAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$3,032,951GrossSalesOfInventoryAmt
Cost Of Goods Sold$1,849,046CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,183,905TotalRevenueColumnAmt
Related Or Exempt Func Income$1,183,905RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtExclusionExclusionAmt
GAIN ON SALE OF TAX CREDITS900099$2,586,259$2,586,259
PREMIUM AMORTIZATION900099$1,310,493$1,310,493
BOOKSTORE451211$254,320$254,320

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$305,671TotalRevenueColumnAmt
Exclusion$305,671ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$4,456,743OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$351,171,568TotalRevenueColumnAmt
Related Or Exempt Func Income$307,895,042RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$16,268UnrelatedBusinessRevenueAmt
Exclusion$16,753,717ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$69,240,678TotalAmt
Program Services$69,240,678ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$2,047,819TotalAmt
Program Services$605,573ProgramServicesAmt
Management And General$847,744ManagementAndGeneralAmt
Fundraising$594,502FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$125,780TotalAmt
Program Services$125,780ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$126,225,026TotalAmt
Program Services$105,203,531ProgramServicesAmt
Management And General$16,803,841ManagementAndGeneralAmt
Fundraising$4,217,654FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$4,377,517TotalAmt
Program Services$22,115ProgramServicesAmt
Management And General$4,333,690ManagementAndGeneralAmt
Fundraising$21,712FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$19,961,927TotalAmt
Program Services$25,017,231ProgramServicesAmt
Management And General-$6,036,824ManagementAndGeneralAmt
Fundraising$981,520FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$8,929,226TotalAmt
Program Services$7,278,137ProgramServicesAmt
Management And General$1,352,503ManagementAndGeneralAmt
Fundraising$298,586FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$4,548,110TotalAmt
Program Services$4,548,110ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$1,732,283TotalAmt
Program Services$3,546ProgramServicesAmt
Management And General$1,728,737ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$775,760TotalAmt
Management And General$775,760ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$194,551TotalAmt
Management And General$194,551ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$2,118,941TotalAmt
Program Services$1,228,061ProgramServicesAmt
Management And General$890,880ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$5,590,350TotalAmt
Program Services$4,591,569ProgramServicesAmt
Management And General$839,221ManagementAndGeneralAmt
Fundraising$159,560FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$8,413,871TotalAmt
Program Services$4,727,490ProgramServicesAmt
Management And General$3,276,063ManagementAndGeneralAmt
Fundraising$410,318FundraisingAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$6,807,686TotalAmt
Program Services$925,541ProgramServicesAmt
Management And General$5,882,145ManagementAndGeneralAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$1,823,478TotalAmt
Program Services$1,823,478ProgramServicesAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$15,459,349TotalAmt
Program Services$15,079,627ProgramServicesAmt
Management And General$375,950ManagementAndGeneralAmt
Fundraising$3,772FundraisingAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$1,976,015TotalAmt
Program Services$1,224,075ProgramServicesAmt
Management And General$548,279ManagementAndGeneralAmt
Fundraising$203,661FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$892,453TotalAmt
Program Services$427,456ProgramServicesAmt
Management And General$175,663ManagementAndGeneralAmt
Fundraising$289,334FundraisingAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$11,718,074TotalAmt
Program Services$9,757,017ProgramServicesAmt
Management And General$1,672,234ManagementAndGeneralAmt
Fundraising$288,823FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$15,164,665TotalAmt
Program Services$12,547,997ProgramServicesAmt
Management And General$2,231,287ManagementAndGeneralAmt
Fundraising$385,381FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$460,906TotalAmt
Management And General$460,906ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
COST OF MEALS$5,772,781$5,772,781
FACILITATOR FEES$4,913,280$4,913,280
EVENT EXPENSE$2,163,520$1,336,338$136,635$690,547
INCOME TAX EXPENSE$452,957$452,957

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,924,969TotalAmt
Program Services$4,648,567ProgramServicesAmt
Management And General$1,015,690ManagementAndGeneralAmt
Fundraising$260,712FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$327,811,972TotalAmt
Program Services$281,500,935ProgramServicesAmt
Management And General$37,504,955ManagementAndGeneralAmt
Fundraising$8,806,082FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$86,033,394BOYAmt
EOY$111,417,739EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$10,510,548BOYAmt
EOY$10,551,692EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$451,136BOYAmt
EOY$438,363EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

FieldValueIRS element (for citing)
BOY$2,725,387BOYAmt
EOY$2,019,289EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$461,229,685LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$176,871,911LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$285,193,231BOYAmt
EOY$284,357,774EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$365,075,720BOYAmt
EOY$356,061,885EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$18,255,941BOYAmt
EOY$14,668,472EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$768,245,357BOYAmt
EOY$779,515,214EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$66,365,242BOYAmt
EOY$73,149,723EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$28,941,892BOYAmt
EOY$32,546,929EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$272,802,212BOYAmt
EOY$268,016,377EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,418,464BOYAmt
EOY$3,537,948EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$371,527,810BOYAmt
EOY$377,250,977EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$297,535,577BOYAmt
EOY$293,930,148EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$43,419,263BOYAmt
EOY$50,126,328EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$55,762,707BOYAmt
EOY$58,207,761EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$396,717,547BOYAmt
EOY$402,264,237EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$768,245,357BOYAmt
EOY$779,515,214EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$23,359,596ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$10,570,748NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$7,242,158OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredYes (true)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (true)FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,940,141CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,969,969CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,623,012CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,649,617CurrentTaxYearMinus1YearAmt
Current Tax Year$26,539,077CurrentTaxYearAmt
Total$101,721,816TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$20,940,141CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$13,969,969CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$18,623,012CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$21,649,617CurrentTaxYearMinus1YearAmt
Current Tax Year$26,539,077CurrentTaxYearAmt
Total$101,721,816TotalAmt
FieldValueIRS element (for citing)
Substantial Contributors Tot$5,071,180SubstantialContributorsTotAmt
Public Support Total170$96,650,636PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,790,536CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,608,600CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,077,982CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,735,526CurrentTaxYearMinus1YearAmt
Current Tax Year$4,204,963CurrentTaxYearAmt
Total$12,417,607TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$460,568CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$513,539CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$373,079CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,223,207CurrentTaxYearMinus1YearAmt
Current Tax Year$0CurrentTaxYearAmt
Total$2,570,393TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,814,892CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,178,023CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,868,869CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,051,431CurrentTaxYearMinus1YearAmt
Current Tax Year$2,042,612CurrentTaxYearAmt
Total$9,955,827TotalAmt
FieldValueIRS element (for citing)
Total Support$126,665,643TotalSupportAmt
Gross Receipts Rltd Activities$1,358,498,038GrossReceiptsRltdActivitiesAmt
Public Support CY1700.76304PublicSupportCY170Pct
Public Support PY1700.73980PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
Agent Trustee EtcfalseAgentTrusteeEtcInd
Incl Escrow Custodial Acct LiabfalseInclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$365,075,720BeginningYearBalanceAmt
Contributions$4,802,197ContributionsAmt
Investment Earnings Or Losses$1,008,984InvestmentEarningsOrLossesAmt
Grants Or Scholarships$1,899,726GrantsOrScholarshipsAmt
Other Expenditures$12,925,290OtherExpendituresAmt
End Year Balance$356,061,885EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$358,716,518BeginningYearBalanceAmt
Contributions$4,786,360ContributionsAmt
Investment Earnings Or Losses$17,585,791InvestmentEarningsOrLossesAmt
Grants Or Scholarships$3,165,149GrantsOrScholarshipsAmt
Other Expenditures$12,847,800OtherExpendituresAmt
End Year Balance$365,075,720EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$316,410,569BeginningYearBalanceAmt
Contributions$21,034,097ContributionsAmt
Investment Earnings Or Losses$37,221,874InvestmentEarningsOrLossesAmt
Grants Or Scholarships$2,078,168GrantsOrScholarshipsAmt
Other Expenditures$13,871,854OtherExpendituresAmt
End Year Balance$358,716,518EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$327,745,268BeginningYearBalanceAmt
Contributions$6,167,204ContributionsAmt
Investment Earnings Or Losses-$3,245,483InvestmentEarningsOrLossesAmt
Grants Or Scholarships$6,015,674GrantsOrScholarshipsAmt
Other Expenditures$8,240,746OtherExpendituresAmt
End Year Balance$316,410,569EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$321,453,450BeginningYearBalanceAmt
Contributions$5,167,442ContributionsAmt
Investment Earnings Or Losses$14,102,364InvestmentEarningsOrLossesAmt
Grants Or Scholarships$3,655,853GrantsOrScholarshipsAmt
Other Expenditures$9,322,135OtherExpendituresAmt
End Year Balance$327,745,268EndYearBalanceAmt
FieldValueIRS element (for citing)
Board Designated Balance EOY0.80360BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY0.15720PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.03920TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$52,661,439OtherCostOrOtherBasisAmt
Book Value$52,661,439BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$184,791,896OtherCostOrOtherBasisAmt
Depreciation$42,009,274DepreciationAmt
Book Value$142,782,622BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$159,073,305OtherCostOrOtherBasisAmt
Depreciation$93,325,652DepreciationAmt
Book Value$65,747,653BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis$60,449,633OtherCostOrOtherBasisAmt
Depreciation$41,536,985DepreciationAmt
Book Value$18,912,648BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$4,253,412OtherCostOrOtherBasisAmt
Depreciation$0DepreciationAmt
Book Value$4,253,412BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$284,357,774TotalBookValueLandBuildingsAmt
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescREFUNDABLE ADVANCES - U.S. GOVDesc
Amt$3,537,948Amt
FieldValueIRS element (for citing)
Total Liability$3,537,948TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$353,623,040TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$10,570,748NetUnrealizedGainsInvstAmt
Other Revenue$7,418,957OtherRevenueAmt
Revenue Not Reported-$3,151,791RevenueNotReportedAmt
Revenue Subtotal$356,774,831RevenueSubtotalAmt
Other Revenues Not Included-$5,603,263OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$5,603,263RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$351,171,568TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$344,219,031TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$16,407,059OtherExpensesIncludedAmt
Expenses Not Reported$16,407,059ExpensesNotReportedAmt
Expenses Subtotal$327,811,972ExpensesSubtotalAmt
Total Expenses Per Form990$327,811,972TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
ESCROW AND CUSTODIAL ARRANGEMENTSPART IV BERKLEE COLLEGE OF MUSIC IS 100% OWNER OF BERKLEE VALENCIA AND 50% OWNER OF AMP UP NYC LLC. THE COLLEGE MAINTAINS THE BOOKS AND RECORDS FOR THE RELATED ENTITIES.
ENDOWMENT FUNDSPART V, LINE 4 ENDOWMENT ASSETS ARE INTENDED TO PROVIDE INCOME FOR CURRENT OPERATIONS AND OPERATIONS AND SCHOLARSHIPS WITHIN LEGAL SPENDING LIMITS. PERMANENT RESTRICTED ASSETS MUST BE HELD IN PERPETUITY. TEMPORARY RESTRICTED ASSETS ARE HELD FOR DONOR SPECIFIED TIME OR PURPOSE.
LIABILITY FOR UNCERTAIN TAX POSITIONS UNDER FIN 48 (ASC 740)PART X, LINE 2 THE COLLEGE IS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(c)(3) OF THE INTERNAL REVENUE CODE (THE CODE), AND IS GENERALLY EXEMPT FROM TAXES PURSUANT TO SECTION 501(a) OF THE CODE. ACCORDINGLY, IT IS GENERALLY NOT SUBJECT TO INCOME TAXES EXCEPT TO THE EXTENT IT HAS TAXABLE INCOME FROM ACTIVITIES THAT ARE NOT RELATED TO ITS EXEMPT PURPOSE. THE COLLEGE HAS GENERATED UNRELATED BUSINESS INCOME FOR THE YEAR ENDED MAY 31, 2019 BUT IT IS NOT SIGNIFICANT TO THE CONSOLIDATED FINANCIAL STATEMENTS. THE COLLEGE BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS.
OTHER REVENUE INCLUDED IN FINANCIAL STATEMENTS NOT ON RETURNPART XI, LINE 2D BERKLEE VALENCIA REVENUE 14,661,115 PENSION OBLIGATION CHANGES OTHER THAN NET PERIODIC COSTS (7,242,158) TOTAL 7,418,957
REVENUE INCLUDED ON RETURN BUT NOT IN FINANCIAL STATEMENTSPART XI, LINE 4B RECLASS OF FUNDRAISING EXPENSE (729,373) RECLASS OF RENTAL EXPENSE (2,946,744) BERKLEE LAPTOP PROGRAM COSTS OF GOODS SOLD (1,849,046) GILBERT GRANT (78,100) TOTAL (5,603,263)
OTHER EXPENSES INCLUDED IN FINANCIAL STATEMENTS BUT NOT ON RETURNPART XII, LINE 2D BERKLEE VALENCIA EXPENSES 10,803,796 BERKLEE LAPTOP PROGRAM COST OF GOODS SOLD 1,849,046 RECLASS OF RENTAL EXPENSE 2,946,744 RECLASS OF FUNDRAISING EXPENSE 729,373 GILBERT GRANT 78,100 TOTAL 16,407,059

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (true)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (true)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (true)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (true)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (true)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (true)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (true)MaintainCpyOfAllSolInd
Discriminate Race Stdnts RghtsfalseDiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss PlcyfalseDiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm FcultyfalseDiscriminateRaceEmplmFcultyInd
Discriminate Race SchsfalseDiscriminateRaceSchsInd
Discriminate Race Educ PlcyfalseDiscriminateRaceEducPlcyInd
Discriminate Race Use Of FcltsfalseDiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt ProgfalseDiscriminateRaceAthltProgInd
Discriminate Race Other ActyfalseDiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (true)GovernmentFinancialAidRcvdInd
Government Financial Aid RvkdfalseGovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (true)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PUBLICIZE NONDISCRIMINATORY POLICYLINE 3 THE COLLEGE'S POLICY OF NONDISCRIMINATION IS PUBLISHED IN ALL COLLEGE CATALOGUES AND BROCHURES, ALL EMPLOYMENT ADVERTISEMENTS, AS WELL AS ON THE COLLEGE'S WEBSITE WWW.BERKLEE.EDU.
FINANCIAL AID OR ASSISTANCELINE 6A THE COLLEGE RECEIVES FEDERAL AND STATE STUDENT FINANCIAL AID IN THE FORM OF GRANTS, LOANS, AND WORK STUDY.

Schedule F IRS990ScheduleF

Account Activities Outside US AccountActivitiesOutsideUSGrp (16 entries)

RegionRegionTxtOfficesOfficesCntType Of Activities ConductedTypeOfActivitiesConductedTxtSpecific Services ProvidedSpecificServicesProvidedTxtRegion Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland and Greenland)1Program ServicesVALENCIA CAMPUS
Europe (Including Iceland and Greenland)Program ServicesSTUDY ABROAD$68,128
Central America and the CaribbeanInvestments$104,395,232
South AmericaProgram ServicesSTUDY ABROAD$39,631
South AsiaProgram ServicesSTUDY ABROAD$335,502
North AmericaProgram ServicesSTUDY ABROAD$6,853
East Asia and the PacificProgram ServicesEDUCATION$324,165
Central America and the CaribbeanProgram ServicesBERKLEE ONLINE
Europe (Including Iceland and Greenland)Program ServicesBERKLEE ONLINE
Middle East and North AfricaProgram ServicesBERKLEE ONLINE
North AmericaProgram ServicesBERKLEE ONLINE
Russia and the Newly Independent StatesProgram ServicesBERKLEE ONLINE
South AmericaProgram ServicesBERKLEE ONLINE
South AsiaProgram ServicesBERKLEE ONLINE
Sub-Saharan AfricaProgram ServicesBERKLEE ONLINE
Sub-Saharan AfricaInvestments$312,897
FieldValueIRS element (for citing)
Subtotal Offices1SubtotalOfficesCnt
Total Office1TotalOfficeCnt
Subtotal Spent$105,482,408SubtotalSpentAmt
Total Spent$105,482,408TotalSpentAmt
Transfer To Foreign CorpYes (true)TransferToForeignCorpInd
Interest In Foreign TrustfalseInterestInForeignTrustInd
Foreign Corp OwnershipYes (true)ForeignCorpOwnershipInd
Passive Foreign Investmest CoYes (true)PassiveForeignInvestmestCoInd
Foreign PartnershipYes (true)ForeignPartnershipInd
Boycott CountriesYes (true)BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 3FormAndLineReferenceDesc
ExplanationTHE ACTIVITY CONDUCTED IN SPAIN IS MANAGEMENT AND PROGRAM SERVICES, INCLUDING GRADUATE PROGRAMS, AND STUDY ABROAD FOR THE COLLEGE'S FIRST INTERNATIONAL CAMPUS. THE VALENCIA CAMPUS HAS 88 EMPLOYEES.ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1GALAEvent1Nm
Gross Receipts Event1$1,837,427GrossReceiptsEvent1Amt
Charitable Contri Event1$1,696,834CharitableContriEvent1Amt
Gross Revenue Event1$140,593GrossRevenueEvent1Amt
Rent Facility Costs Event1$329,056RentFacilityCostsEvent1Amt
Entertainment Event1$107,465EntertainmentEvent1Amt
Other Direct Expenses Event1$59,391OtherDirectExpensesEvent1Amt
Event2GALA - BCBEvent2Nm
Gross Receipts Event2$453,336GrossReceiptsEvent2Amt
Charitable Contri Event2$437,461CharitableContriEvent2Amt
Gross Revenue Event2$15,875GrossRevenueEvent2Amt
Rent Facility Costs Event2$133,775RentFacilityCostsEvent2Amt
Entertainment Event2$400EntertainmentEvent2Amt
Other Direct Expenses Event2$70,936OtherDirectExpensesEvent2Amt
Other Events Total1OtherEventsTotalCnt
Gross Receipts Other Events$66,340GrossReceiptsOtherEventsAmt
Charitable Contri Other Events$50,680CharitableContriOtherEventsAmt
Gross Revenue Other Events$15,660GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events$28,350OthDirectExpnssOtherEventsAmt
Gross Receipts Total$2,357,103GrossReceiptsTotalAmt
Charitable Contributions Tot$2,184,975CharitableContributionsTotAmt
Gross Revenue Total Events$172,128GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events$462,831RentFcltyCostsTotalEventsAmt
Entertainment Total Events$107,865EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events$158,677OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$729,373DirectExpenseSummaryEventsAmt
Net Income Summary-$557,245NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (7 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
INTERNAL SCHOLARSHIPS2898$61,536,414
EXTERNAL SCHOLARSHIPS585$6,548,150
COLLEGE WORK STUDY - INTERNAL68$154,292
COLLEGE WORK STUDY - EXTERNAL202$469,991
MASSACHUSETTS STATE SCHOLARSHIPS70$78,100
SEOG FINANCIAL AID AWARDS - BCM229$323,496
SEOG FINANCIAL AIDS AWARDS- BCB94$130,235

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceORGANIZATION'S PROCEDURE FOR MONITORING THE USE OF GRANT FUNDSFormAndLineReferenceDesc
ExplanationPART I, LINE 2 THE COLLEGE'S OFFICE OF FINANCIAL AID IS RESPONSIBLE FOR AWARDING AND MONITORING ALL FEDERAL AND STATE GRANT ASSISTANCE. STUDENTS APPLY FOR FINANCIAL AID BY COMPLETING A FAFSA FORM WHICH CAPTURES THE DATA REQUIRED DETERMINING ELIGIBILITY BASED ON FEDERAL AND/OR STATE REGULATIONS. DOCUMENTATION TO SUPPORT ELIGIBILITY IS KEPT FOR EACH INDIVIDUAL STUDENT ON FILE IN THE FINANCIAL AID OFFICE. WHEN FUNDS ARE AWARDED, STUDENT ELIGIBILITY IS MONITORED THROUGH THE COLLEGE'S OPERATIONAL SYSTEM AID MODULE TO ENSURE THERE ARE NO CHANGES IN STATUS THAT MIGHT AFFECT THEIR ONGOING ELIGIBILITY. TOTAL GRANT FUNDS AWARDED ARE TRACKED TO ENSURE COMPLIANCE WITH AUTHORIZED AMOUNTS FROM THE FUNDING AGENCY. THE COLLEGE ALSO IS REQUIRED TO SUBMIT AN ANNUAL INDEPENDENT A-133 AUDIT TO ENSURE COMPLIANCE WITH ALL FEDERAL REGULATIONS FOR GRANT ASSISTANCE. THE SCHOLARSHIP OFFICE IS RESPONSIBLE FOR AWARDING AND MONITORING ALL INSTITUTIONAL SCHOLARSHIP ASSISTANCE. CONTINUING STUDENTS APPLY FOR SCHOLARSHIP AID BY COMPLETING A SCHOLARSHIP APPLICATION FORM WHICH CAPTURES THE DATA REQUIRED TO DETERMINE ELIGIBILITY BASED ON INSTITUTIONAL GUIDELINES. ENTERING STUDENTS ARE AUTOMATICALLY CONSIDERED FOR SCHOLARSHIP BASED ON THE COLLEGE'S AUDITION AND INTERVIEW PROCESS. DOCUMENTATION TO SUPPORT ELIGIBILITY IS KEPT FOR EACH INDIVIDUAL STUDENT ON FILE IN THE SCHOLARSHIP OFFICE. WHEN FUNDS ARE AWARDED, STUDENT ELIGIBILITY IS MONITORED THROUGH THE COLLEGE'S OPERATIONAL SYSTEM SCHOLARSHIP MODULE TO ENSURE THERE ARE NO CHANGES IN STATUS THAT MIGHT AFFECT THEIR ONGOING ELIGIBILITY. TOTAL SCHOLARSHIP FUNDS AWARDED ARE TRACKED TO ENSURE COMPLIANCE WITH BUDGETED AMOUNTS. THE SCHOLARSHIP OFFICE REVIEWS ALL AWARDS EACH SEMESTER TO DETERMINE THAT THE STUDENT IS STILL ELIGIBLE FOR THE SCHOLARSHIP.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Travel For CompanionsYes (X)TravelForCompanionsInd
Club Dues Or FeesYes (X)ClubDuesOrFeesInd
Written Policy Ref T And E ExpnssYes (true)WrittenPolicyRefTAndEExpnssInd
Substantiation RequiredYes (true)SubstantiationRequiredInd
Compensation CommitteeYes (X)CompensationCommitteeInd
Independent ConsultantYes (X)IndependentConsultantInd
Form990 Of Other OrganizationsYes (X)Form990OfOtherOrganizationsInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgYes (true)CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsYes (true)AnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (11 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROGER H BROWN
PRESIDENT$460,958$0$97,620$0$25,232$0$24,750$0$40,212$0$648,772$0$0$0
RICHARD HISEY
SR VICE PRESIDENT/TREASURER$291,252$0$37,546$0$26,232$0$24,750$0$21,028$0$400,808$0$0$0
MELISSA HOWE
SECRETARY$157,598$0$6,403$0$14,435$0$15,032$0$5,197$0$198,665$0$0$0
CATHLEEN YOUNG
EXECUTIVE DIRECTOR$224,096$0$22,500$0$3,808$0$15,162$0$18,165$0$283,731$0$0$0
LAWRENCE J SIMPSON
SENIOR VICE PRESIDENT$286,125$0$37,321$0$39,512$0$24,750$0$29,686$0$417,394$0$0$0
DEBORAH CAVALIER
SENIOR VICE PRESIDENT$241,964$0$60,411$0$22,996$0$24,146$0$15,418$0$364,935$0$0$0
ELIZABETH NEWMAN
SENIOR VICE PRESIDENT$298,574$0$36,900$0$1,020$0$16,500$0$29,901$0$382,895$0$0$0
CYNTHIA LINK
SENIOR VICE PRESIDENT$269,244$0$29,208$0$26,232$0$17,174$0$22,128$0$363,986$0$0$0
DAVID GREGORY
VICE PRESIDENT$293,764$0$17,651$0$14,687$0$16,500$0$8,819$0$351,421$0$0$0
THOMAS RILEY
VICE PRESIDENT$255,990$0$11,272$0$26,232$0$24,750$0$29,761$0$348,005$0$0$0
MICHAEL KING
VICE PRESIDENT$210,560$0$50,430$0$9,270$0$21,897$0$29,865$0$322,022$0$0$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
BENEFITSPART I, LINE 1A TRAVEL FOR COMPANIONS IS PROVIDED ONLY TO THE PRESIDENT, WHO REIMBURSES THE COLLEGE FOR THE FULL EXPENSE. HEALTH CLUB DUES ARE REIMBURSED TO MEMBERS OF THE PRESIDENT'S COUNCIL UNDER AN EXECUTIVE WELLNESS REIMBURSEMENT PROGRAM. THIS INCLUDES THE SENIOR VICE PRESIDENTS AND VICE PRESIDENTS REPORTED IN FORM 990 PART VII. THE AMOUNTS ARE INCLUDED AS TAXABLE COMPENSATION IN EACH INDIVIDUAL'S FORM W-2.
CONTINGENT PAYMENTSPART I, LINE 5A DEBORAH CAVALIER IS ELIGIBLE TO RECEIVE A PERCENTAGE OF AVAILABLE BONUS DOLLARS ANNUALLY. THE BONUS OF $60,411 REPORTED IN COLUMN B(II) IS EQUAL TO 10% OF THE DIVISION OPERATING MARGIN MINUS APPLICABLE RENT EXPENSES.
NON-FIXED PAYMENTSPART I, LINE 7 PERFORMANCE BONUS AMOUNTS ARE REWARDED AT THE DISCRETION OF THE PRESIDENT AND REVIEWED AND ENDORSED BY THE EXECUTIVE COMMITTEE OF THE BOARD. THE BONUSES ARE COMPARED AGAINST MARKET DATA.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)

Bond ReferenceBondReferenceCdBond Issuer EINBondIssuerEINCUSIPCUSIPNumBond IssuedBondIssuedDtIssue PriceIssuePriceAmtPurposePurposeDescDefeasedDefeasedIndOn Behalf Of IssuerOnBehalfOfIssuerIndPool FinancingPoolFinancingInd
MHEFA REVENUE BOND SERIES 2007A
A04245601157586CE272007-08-08$178,014,966BUILDING, EQUIP, RENO, REFINANCEfalsefalsefalse
MDFA REVENUE BONDS SERIES 2011
B04343181457583UJE92011-09-22$95,437,831PURCHASE LAND, BUILDING, EQUIPMENTfalsefalsefalse
MDFA REVENUE BONDS SERIES 2016
C04343181457584XUU32016-08-01$182,938,090REFUND SERIES 2007A/2013 BOCO DEBTfalsefalsefalse

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCdRetiredRetiredAmtBond DefeasedBondDefeasedAmtTotal ProceedsTotalProceedsAmtIn Reserve FundInReserveFundAmtCapitalized InterestCapitalizedInterestAmtRefunding EscrowRefundingEscrowAmtIssuance Costs From ProceedsIssuanceCostsFromProceedsAmtCredit EnhancementCreditEnhancementAmtWorking Capital ExpendituresWorkingCapitalExpendituresAmtCapital ExpendituresCapitalExpendituresAmtOther Spent ProceedsOtherSpentProceedsAmtUnspentUnspentAmtSubstantial CompletionSubstantialCompletionYrRefunding Tax Exempt BondsRefundingTaxExemptBondsIndRefunding Taxable BondsRefundingTaxableBondsIndFinal Allocation MadeFinalAllocationMadeIndAdequate Books And Rec MaintAdequateBooksAndRecMaintInd
A$168,229,746$0$183,964,049$0$0$0$1,232,844$0$0$110,120,341$72,610,864$02012Yes (true)falseYes (true)Yes (true)
B$12,443,193$0$97,850,759$0$0$0$678,781$0$0$97,171,978$0$02014falsefalseYes (true)Yes (true)
C$5,944,699$0$182,938,090$0$234,313$0$1,009,048$0$27,018,542$0$154,676,187$02016Yes (true)Yes (true)Yes (true)Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)

Bond ReferenceBondReferenceCdOwning Bond Financed PropertyOwningBondFinancedPropertyIndAny Lease ArrangementsAnyLeaseArrangementsIndMgmt Contract Bond Fincd PropMgmtContractBondFincdPropIndEngage Bond Counsel ContractsEngageBondCounselContractsIndAny Research AgreementsAnyResearchAgreementsIndPrivate Bus Use By OthersPrivateBusUseByOthersPctTotal Private Business UseTotalPrivateBusinessUsePctBond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestIndChange In Use Bond Financed PropChangeInUseBondFinancedPropIndRemedial Action TakenRemedialActionTakenIndProcs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
AfalseYes (true)Yes (true)Yes (true)false0.012700.01270falsefalsefalseYes (true)
BfalsefalseYes (true)Yes (true)false0.003800.00380falsefalsefalseYes (true)
CfalseYes (true)Yes (true)Yes (true)false0.009100.00910falsefalsefalseYes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCdForm8038 T FiledForm8038TFiledIndRebate Not Due YetRebateNotDueYetIndException To RebateExceptionToRebateIndNo Rebate DueNoRebateDueIndVariable Rate IssueVariableRateIssueIndHedge Identified In Bks And RecHedgeIdentifiedInBksAndRecIndGross Proceeds Invested In GICGrossProceedsInvestedInGICIndBusiness Name Line1GICProviderName/BusinessNameLine1TxtTerm Of GICTermOfGICPctRegulatory Safe Harbor StsfdRegulatorySafeHarborStsfdIndGross Proceeds InvestedGrossProceedsInvestedIndWritten Proc To Monitor ReqsWrittenProcToMonitorReqsInd
0
AfalsefalsefalseYes (true)falsefalseYes (true)TRANSAMERICA2.Yes (true)falseYes (true)
0
BfalsefalsefalseYes (true)falsefalsefalse0falseYes (true)
0
CfalsefalsefalseYes (true)falsefalsefalse0falseYes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

Bond ReferenceBondReferenceCdProcedures Corrective ActionProceduresCorrectiveActionInd
AYes (true)
BYes (true)
CYes (true)

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PROCEEDS OF BOND ISSUESCHEDULE K, PART II, LINE 3 THE DIFFERENCE BETWEEN THE ISSUE PRICE AND TOTAL PROCEEDS FOR BOND ISSUES A AND B IS INVESTMENT EARNINGS OF $5,949,083, AND $2,412,928 RESPECTIVELY.
REBATE COMPUTATION DATESCHEDULE K, PART IV, LINE 2C NO REBATE IS DUE ON THE BOND ISSUES. THE COMPUTATION DATES WERE AS FOLLOWS: BOND ISSUE A: 05/31/2018 BOND ISSUE B: 05/31/2018 BOND ISSUE C: 05/31/2018
PROCEDURES TO TAKE CORRECTIVE ACTIONSCHEDULE K, PART V THE COLLEGE MONITORS THEIR TAX EXEMPT BONDS TO ENSURE THAT VIOLATIONS OF VOLUNTARY CLOSING AGREEMENT PROGRAM IF SELF-REMEDIATION IS NOT AVAILABLE.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (2 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
BRUNO RABERG
SPOUSE - M. HOWE, OFFICER$125,780EMPLOYMENT - FAMILY MEMBERfalse
SOUND DOG VENTURES LLC
TRUSTEE - PETER MULLER$875,000LEASE PAYMENTfalse

Schedule M IRS990ScheduleM

Works Of Art WorksOfArtGrp

FieldValueIRS element (for citing)
Non Cash CheckboxYes (X)NonCashCheckboxInd
Contribution1ContributionCnt
Noncash Contributions Rpt F990$3,000NoncashContributionsRptF990Amt
Method Of Determining RevenuesFMVMethodOfDeterminingRevenuesTxt
FieldValueIRS element (for citing)
Art Historical TreasuresArtHistoricalTreasuresGrp
Art Fractional InterestArtFractionalInterestGrp
Books And PublicationsBooksAndPublicationsGrp
Clothing And Household GoodsClothingAndHouseholdGoodsGrp
Cars And Other VehiclesCarsAndOtherVehiclesGrp
Boats And PlanesBoatsAndPlanesGrp
Intellectual PropertyIntellectualPropertyGrp
Securities Publicly TradedSecuritiesPubliclyTradedGrp
Securities Closely Held StockSecuritiesCloselyHeldStockGrp
Secur Prtnrshp Trust IntrstsSecurPrtnrshpTrustIntrstsGrp
Securities MiscellaneousSecuritiesMiscellaneousGrp
Qualified Contrib Hist StructQualifiedContribHistStructGrp
Qualified Contrib OtherQualifiedContribOtherGrp
Real Estate ResidentialRealEstateResidentialGrp
Real Estate CommercialRealEstateCommercialGrp
Real Estate OtherRealEstateOtherGrp
CollectiblesCollectiblesGrp
Food InventoryFoodInventoryGrp
Drugs And Medical SuppliesDrugsAndMedicalSuppliesGrp
TaxidermyTaxidermyGrp
Historical ArtifactsHistoricalArtifactsGrp
Scientific SpecimensScientificSpecimensGrp
Archaeological ArtifactsArchaeologicalArtifactsGrp

Other Non Cash Contri Table OtherNonCashContriTableGrp (2 entries)

Non Cash CheckboxNonCashCheckboxIndDescDescContributionContributionCntNoncash Contributions Rpt F990NoncashContributionsRptF990AmtMethod Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)Gift Cards186$18,600FMV
Yes (X)Instruments72$213,742FMV
FieldValueIRS element (for citing)
Form8283 Received2Form8283ReceivedCnt
Any Property That Must Be HeldfalseAnyPropertyThatMustBeHeldInd
Review Process Unusual NC GiftsYes (true)ReviewProcessUnusualNCGiftsInd
Third Parties UsedfalseThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceCONTRIBUTIONSFormAndLineReferenceDesc
ExplanationPART I, COLUMN (B) THE ORGANIZATION IS REPORTING THE NUMBER OF ITEMS RECEIVED.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
ORGANIZATION'S MISSIONFORM 990 PART III LINE 1 THE MISSION OF BERKLEE COLLEGE OF MUSIC IS TO EDUCATE, TRAIN, AND DEVELOP STUDENTS TO EXCEL IN MUSIC AS A CAREER. DEVELOPING THE MUSICIANSHIP OF OUR STUDENTS IS THE FOUNDATION OF OUR CURRICULUM. WE BELIEVE THAT THE LESSONS AND QUALITIES DERIVED FROM THAT WORK -THE SELF DISCIPLINE NEEDED FOR EXCELLENCE, THE EMPATHY REQUIRED OF MUSIC-MAKING, AND THE OPENNESS AND INQUISITIVENESS ESSENTIAL TO CREATIVITY -ARE CRITICAL TO ACHIEVEMENT IN ANY PURSUIT, MUSICAL OR OTHERWISE; AND THAT MUSIC IS A POWERFUL CATALYST FOR PERSONAL GROWTH, WHICH IS CENTRAL TO ANY COLLEGIATE EXPERIENCE. FOUNDED ON JAZZ AND POPULAR MUSIC ROOTED IN THE AFRICAN CULTURE DIASPORA, OUR COMPREHENSIVE CURRICULUM IS DISTINCTLY CONTEMPORARY IN ITS CONTENT AND APPROACH, AND EMBRACES THE PRINCIPAL MUSICAL MOVEMENTS OF OUR TIME. THROUGH A COURSE OF SCHOLARLY AND PRACTICAL LEARNING EXPERIENCES INTEGRATING PERFORMANCE AND WRITING, OUR CURRICULUM COVERS THE VARIETY OF STYLES, RELEVANT TECHNOLOGIES, AND CAREER OPPORTUNITIES OPEN TO TODAY'S MUSIC PROFESSIONAL.
FAMILY RELATIONSHIPSFORM 990, PART VI, SECTION A, LINE 2 EMILIO ESTEFAN AND GLORIA ESTEFAN HAVE A FAMILY RELATIONSHIP.
FORM 990 REVIEW PROCESSFORM 990 PART VI LINE 11A THE FORM 990 IS PREPARED AND REVIEWED BY THE CONTROLLER'S DEPARTMENT AND REVIEWED BY THE COLLEGE'S TAX ADVISORS. UPON COMPLETION, THE DRAFT FORM 990 IS DISTRIBUTED TO THE MEMBERS OF THE AUDIT & RISK COMMITTEE FOR THEIR REVIEW AND COMMENTS. ONCE THE DRAFT HAS BEEN REVIEWED BY THE COMMITTEE, THE FINAL FORM 990 IS DISTRIBUTED TO THE FULL BOARD PRIOR TO FILING WITH THE IRS.
CONFLICT OF INTEREST POLICYFORM 990 PART VI LINE 12C THE PURPOSE OF THE CONFLICTS OF INTEREST POLICY IS TO PROTECT THE COLLEGE'S INTEREST WHEN IT IS ENTERING INTO A TRANSACTION OR ARRANGEMENT THAT MIGHT BENEFIT THE PRIVATE INTEREST OF AN INTERESTED PERSON. AN INTERESTED PERSON IS DEFINED AS ANY PERSON WHO IS OR WAS DURING THE PREVIOUS FIVE YEARS IN A POSITION TO EXERCISE SUBSTANTIAL INFLUENCE OVER THE COLLEGE'S AFFAIRS, INCLUDING ANY TRUSTEE, OFFICER, KEY EMPLOYEE OR MEMBER OF A COMMITTEE WITH BOARD-DELEGATED POWERS (EACH A FIDUCIARY). IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, A FIDUCIARY WILL DISCLOSE ALL MATERIAL FACTS TO THE PRESIDENT OR CHAIR AT THE EARLIEST POSSIBLE TIME AFTER THE CONFLICT OF INTEREST BECOMES KNOWN TO THE FIDUCIARY. ANY CONFLICT WILL BE MADE A MATTER OF RECORD THROUGH ANNUAL OR OTHER REPORTING AND CERTIFICATION PROCEDURE AS THE TRUSTEES REQUIRE FROM TIME TO TIME. AFTER DISCLOSURE OF THE CONFLICT OF INTEREST AND AFTER ANY DISCUSSION WITH THE RELEVANT FIDUCIARY, THE TRUSTEES SHALL FINALLY DETERMINE WHETHER ANY CONFLICT OF INTEREST EXISTS. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST, THE TRUSTEES MAY TAKE ACTIONS AS DEFINED IN THE BYLAWS OF THE COLLEGE.
COMPENSATION POLICYFORM 990 PART VI LINE 15A & 15B THE EXECUTIVE COMMITTEE OF THE BOARD OF TRUSTEES, SITTING AS THE COMPENSATION COMMITTEE, HAS THE AUTHORITY TO ESTABLISH FAIR AND APPROPRIATE COMPENSATION PACKAGES TO BE AWARDED TO THE PRESIDENT AND OTHER HIGHLY COMPENSATED ADMINISTRATORS OF THE COLLEGE. IN DETERMINING THE EXECUTIVE COMPENSATION PACKAGES, THE EXECUTIVE COMMITTEE CONSIDERS COMPARATIVE DATA, OBTAINED FROM PUBLISHED SOURCES OR A COMPENSATION CONSULTANT, REFLECTING THE COMPENSATION LEVELS AWARDED TO EQUIVALENTLY SITUATED INDIVIDUALS EMPLOYED BY COMPARABLE INSTITUTIONS. THE EXECUTIVE COMMITTEE REPORTS THE PROCESS AND AWARDING OF COMPENSATION PACKAGES TO THE BOARD OF TRUSTEES. WHEN THE COMPENSATION COMMITTEE IS MEETING, THE PRESIDENT DOES NOT PARTICIPATE. THE PROCESS FOR DETERMINING THE COMPENSATION OF BERKLEE COLLEGE OF MUSIC'S TOP MANAGEMENT OFFICIALS, INCLUDING THE PRESIDENT AND OTHER HIGHLY COMPENSATED ADMINISTRATORS OF THE COLLEGE, MEETS THE THREE REQUIREMENTS OF THE REBUTTABLE PRESUMPTION PROVISIONS UNDER TREAS. REG. 53.4958-6.
JOINT VENTURESFORM 990 PART VI LINE 16B BERKLEE COLLEGE OF MUSIC REVIEWS ITS PARTICIPATION IN JOINT VENTURE ARRANGEMENTS TO SAFEGUARD AND PROTECT ITS EXEMPT STATUS AND RETAINS LEGAL AND TAX ADVISORS AS NECESSARY.
PUBLIC DISCLOSURESFORM 990 PART VI LINE 19 THE COLLEGE MAKES THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON WRITTEN REQUEST. THE COLLEGE'S FORM 990 IS ALSO AVAILABLE ONLINE AT WWW.GUIDESTAR.ORG AND ON THE MASSACHUSETTS ATTORNEY GENERAL WEBSITE.
OTHER CHANGES IN NET ASSETSFORM 990 PART XI LINE 9 PENSION OBLIGATION CHANGES OTHER THAN NET PERIODIC COSTS (7,242,158)

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1ForeignAddress/AddressLine1TxtCityForeignAddress/CityNmProvince Or StateForeignAddress/ProvinceOrStateNmCountryForeignAddress/CountryCdForeign PostalForeignAddress/ForeignPostalCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile Foreign CountryLegalDomicileForeignCountryCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndAddress Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdLegal Domicile StateLegalDomicileStateCd
BERKLEE VALENCIA SL
AVENIDA PROFESOR LOPEZ PINEROVALENCIAVALENCIASP46013999999999EDUCATIONSPN/AN/ABerklee USYes (true)
THE BOSTON CONSERVATORY REALTY CORP
263644206REAL ESTATE501(C)(3)LINE 12A, IBerklee USYes (true)8 THE FENWAYBOSTONMA02215MA
THE BOSTON CONSERVATORY IPSWICH REALTY
454795446REAL ESTATE501(C)(3)LINE 12A, IBerklee USYes (true)8 THE FENWAYBOSTONMA02215MA

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1Amp UP NYC LLCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line1855 Boylston StreetAddressLine1Txt
CityBostonCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02116ZIPCd
FieldValueIRS element (for citing)
EIN463537796EIN
Primary ActivitiesEducationPrimaryActivitiesTxt
Legal Domicile StateDELegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1NABusinessNameLine1Txt
FieldValueIRS element (for citing)
Predominant Income TypeRELATEDPredominantIncomeTypeTxt
Share Of Total Income$71,724ShareOfTotalIncomeAmt
Share Of EOY Assets$37,212ShareOfEOYAssetsAmt
Disproportionate AllocationsfalseDisproportionateAllocationsInd
UBI Code V$0UBICodeVAmt
General Or Managing PartnerYes (true)GeneralOrManagingPartnerInd
Ownership0.50000OwnershipPct
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (true)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesfalseSharingOfFacilitiesInd
Paid Employees SharingfalsePaidEmployeesSharingInd
Reimbursement Paid To Other OrgfalseReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgfalseReimbursementPaidByOtherOrgInd
Transfer To Other OrgYes (true)TransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
BERKLEE VALENCIA SL
d$2,446,251SEE PART VII
BERKLEE VALENCIA SL
r$8,305,323SEE PART VII

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceMETHOD OF DETERMINING AMOUNT INVOLVEDFormAndLineReferenceDesc
ExplanationPART V, LINE 2 THE METHOD FOR DETERMINING THE AMOUNT INVOLVED WAS COST OR CURRENCY CONVERSION.ExplanationTxt