BERKLEE COLLEGE OF MUSIC INC: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization: BERKLEE COLLEGE OF MUSIC INC (EIN 04-2300472)
Tax period: 2014-06-01 to 2015-05-31
Filed: 2016-04-13
IRS object ID: 201601049349300320
Schema version: 2014v6.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule F
Schedule G
Schedule I
Schedule J
Schedule K
Schedule L
Schedule M
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-04-13T10:01:09-05:00	ReturnTs
Tax Period End	2015-05-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	KPMG LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	60 South Street	AddressLine1Txt
City	Boston	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02111	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2014-06-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	042300472	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BERKLEE COLLEGE OF MUSIC INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
In Care Of	% BRUCE M GREENBERG	InCareOfNm
Business Name Control	BERK	BusinessNameControlTxt
Phone	6177472287	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1140 BOYLSTON STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	022153693	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD HISEY	PersonNm
Person Title	SR VICE PRESIDENT/CFO	PersonTitleTxt
Phone	6177472287	PhoneNum
Signature	2016-04-11	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	TARA D'AGOSTINO	PreparerPersonNm
PTIN	P01245482	PTIN
Phone	6179881000	PhoneNum

Field	Value	IRS element (for citing)
Tax	2014	TaxYr
Build TS	2016-08-17 19:52:53Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROGER H BROWN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1140 BOYLSTON STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	022153693	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$323,684,907	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.BERKLEE.EDU	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1945	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	THE MISSION OF BERKLEE COLLEGE OF MUSIC IS TO EDUCATE, TRAIN, AND DEVELOP STUDENTS TO EXCEL IN MUSIC AS A CAREER.	ActivityOrMissionDesc
Voting Members Governing Body	36	VotingMembersGoverningBodyCnt
Voting Members Independent	35	VotingMembersIndependentCnt
Total Employee	3548	TotalEmployeeCnt
Total Volunteers	30	TotalVolunteersCnt
Total Gross UBI	$1,592,502	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$459,568	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$16,973,380	PYContributionsGrantsAmt
CY Contributions Grants	$20,940,141	CYContributionsGrantsAmt
PY Program Service Revenue	$213,494,107	PYProgramServiceRevenueAmt
CY Program Service Revenue	$228,917,086	CYProgramServiceRevenueAmt
PY Investment Income	$19,947,644	PYInvestmentIncomeAmt
CY Investment Income	$7,549,647	CYInvestmentIncomeAmt
PY Other Revenue	$2,526,085	PYOtherRevenueAmt
CY Other Revenue	$2,143,603	CYOtherRevenueAmt
PY Total Revenue	$252,941,216	PYTotalRevenueAmt
CY Total Revenue	$259,550,477	CYTotalRevenueAmt
PY Grants And Similar Paid	$37,894,232	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$40,894,910	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$119,244,453	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$126,527,944	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$6,890,495	CYTotalFundraisingExpenseAmt
PY Other Expenses	$68,498,116	PYOtherExpensesAmt
CY Other Expenses	$79,502,088	CYOtherExpensesAmt
PY Total Expenses	$225,636,801	PYTotalExpensesAmt
CY Total Expenses	$246,924,942	CYTotalExpensesAmt
PY Revenues Less Expenses	$27,304,415	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$12,625,535	CYRevenuesLessExpensesAmt
Total Assets BOY	$615,443,166	TotalAssetsBOYAmt
Total Assets EOY	$634,104,159	TotalAssetsEOYAmt
Total Liabilities BOY	$368,027,653	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$370,029,476	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$247,415,513	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$264,074,683	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MISSION OF BERKLEE COLLEGE OF MUSIC IS TO EDUCATE, TRAIN, AND DEVELOP STUDENTS TO EXCEL IN MUSIC AS A CAREER.	MissionDesc
Significant New Program Srvc	Yes (true)	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$177,284,342	ExpenseAmt
Grant	$40,894,910	GrantAmt
Revenue	$189,400,674	RevenueAmt
Desc	EDUCATION 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 4,300 STUDENTS FROM THE US AND 106 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

Field	Value	IRS element (for citing)
Expense	$12,953,509	ExpenseAmt
Revenue	$16,112,720	RevenueAmt
Desc	BERKLEE 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 8,029 STUDENTS PARTICIPATE IN ONLINE LEARNING.	Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

Field	Value	IRS element (for citing)
Expense	$10,428,865	ExpenseAmt
Revenue	$24,671,035	RevenueAmt
Desc	AUXILIARY 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

Field	Value	IRS element (for citing)
Total Program Service Expenses	$200,666,716	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	Yes (true)	CreditCounselingInd
Temp Or Permanent Endowments	Yes (true)	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (true)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	ConsolidatedAuditFinclStmtInd
School Operating	Yes (true)	SchoolOperatingInd
Foreign Office	Yes (true)	ForeignOfficeInd
Foreign Activities	Yes (true)	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	Yes (true)	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	Yes (true)	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	Yes (true)	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	Yes (true)	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	Yes (true)	RelatedOrganizationCtrlEntInd
Transaction With Control Ent	Yes (true)	TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	896	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	3548	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	Yes (true)	ForeignFinancialAccountInd
Foreign Country	SP	ForeignCountryCd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Quid Pro Quo Contributions	Yes (true)	QuidProQuoContributionsInd
Quid Pro Quo Contri Discl	Yes (true)	QuidProQuoContriDisclInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	36	GoverningBodyVotingMembersCnt
Independent Voting Member	35	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
States Where Copy Of Return Is Fld	MA	StatesWhereCopyOfReturnIsFldCd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BRUCE M GREENBERG	PersonNm
Phone	6177472287	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1140 BOYLSTON STREET	AddressLine1Txt
City	BOSTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	022153693	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (50 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd
DAVID ABRAMS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
DAVID ALTARESCU
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
LUIS ALVAREZ
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
LES BAKER
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
MICHAEL A BROWN
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
DAVID CLEM
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
MICHAEL R EISENSON
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
MONICA GIRALDO
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
DEAN GOODERMOTE
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
PETER C GOTCHER
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
DAVID GROSS-LOH
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
JOSH GRUSS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
CHRISTOPHER GUEST
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
NILS GUMS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
JOHN T HAILER
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
DAN HARPLE
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
CHARLES HIRSCHHORN
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
STEVEN HOLTZMAN
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
BILL KAISER
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
JOEL KATZ
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
ANN KREIS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
SARA LAWRENCE-LIGHTFOOT
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
MARTIN MANNION
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
DEMOND MARTIN
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
MARC MAYER
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
JANE MENDILLO
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
KRISTINE MOYER HIGGINS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
PETER MULLER
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
TIM NILSON
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
JAMES J PALLOTTA
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
ALEX RIGOPULOS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
CARMICHAEL S ROBERTS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
JEFF SHAMES
CHAIRMAN OF THE BOARD	2.0	0.0	Yes (X)	$0	$0	$0
SUSAN SOLOMONT
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
JEFFREY C WALKER
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
BILL WHELAN
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
SUSAN WHITEHEAD
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
ANN MARIE WILKINS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
LEWIS T WILLIAMS
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
BARRY ZUBROW
TRUSTEE	2.0	0.0	Yes (X)	$0	$0	$0
ROGER H BROWN
PRESIDENT	35.0	0.0	Yes (X)	$560,075	$0	$55,675	Yes (X)
RICHARD HISEY
SR VICE PRESIDENT/TREASURER	35.0	0.0		$307,194	$0	$53,886	Yes (X)
MELISSA HOWE
SECRETARY	35.0	0.0		$149,266	$0	$16,387	Yes (X)
LAWRENCE J SIMPSON
SENIOR VICE PRESIDENT	35.0	0.0		$319,599	$0	$36,013		Yes (X)
DAVID S MASH
SENIOR VICE PRESIDENT	35.0	0.0		$313,520	$0	$42,075		Yes (X)
CYNTHIA LINK
VICE PRESIDENT	35.0	0.0		$285,536	$0	$55,068		Yes (X)
WILLIAM WHITNEY
VICE PRESIDENT	35.0	0.0		$273,079	$0	$45,595		Yes (X)
SANFORD KENNEDY
VICE PRESIDENT	35.0	0.0		$273,466	$0	$40,414		Yes (X)
AMELIA S KOCH
FORMER VP/TREASURER	35.0	0.0		$219,196	$0	$8,789			Yes (X)
LEE BERK
FORMER PRESIDENT	0.0	0.0		$332,998	$0	$0			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$3,033,929	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$353,902	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	224	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
ARAMARK SERVICES INC
1057 SOLUTIONS CENTER	CHICAGO	IL	60677	FOOD SERVICES	$5,792,945
ACME BUILDING SERVICES INC
LAKESIDE OFFICE PARK DOOR 6	WAKEFIELD	MA	01880	CUSTODIAL SERVICES	$3,666,529
SECURITAS SECURITY SERVICES INC
PO BOX 403412	ATLANTA	GA	303843412	SECURITY SERVICES	$2,027,137
WISE CONSTRUCTION CORPORATION
21 EAST STREET	WINCHESTER	MA	01890	CONSTRUCTION	$1,324,686
MILLER DYER SPEARS INC
99 CHAUNCY STREET	BOSTON	MA	02111	ARCHITECTS	$982,563

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	51	CntrctRcvdGreaterThan100KCnt
Fundraising	$2,135,602	FundraisingAmt
Government Grants	$926,939	GovernmentGrantsAmt
All Other Contributions	$17,877,600	AllOtherContributionsAmt
Noncash Contributions	$1,009,026	NoncashContributionsAmt
Total Contributions	$20,940,141	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
TUITION & FEES	611710	$186,072,203	$186,072,203
ROOM & BOARD	721310	$24,671,034	$24,671,034
BERKLEE ONLINE	611710	$16,112,720	$16,112,720
BOSTON CONSERVATORY DINING HALL	611710	$1,107,796	$58,349	$1,049,447
PERFORMANCE CENTER	611710	$914,393	$914,393

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$38,940	TotalRevenueColumnAmt
Related Or Exempt Func Income	$38,940	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$228,917,086	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$68	TotalRevenueColumnAmt
Unrelated Business Revenue	-$110,148	UnrelatedBusinessRevenueAmt
Exclusion	$110,216	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$1,790,468	RealAmt
Personal	$0	PersonalAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$2,112,067	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$321,599	RealAmt
Personal	$0	PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$321,599	TotalRevenueColumnAmt
Exclusion	-$321,599	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$65,932,515	SecuritiesAmt
Other	$0	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$58,382,936	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$7,549,579	SecuritiesAmt
Other	$0	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,549,579	TotalRevenueColumnAmt
Unrelated Business Revenue	$653,203	UnrelatedBusinessRevenueAmt
Exclusion	$6,896,376	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$251,434	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$2,135,602	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$617,033	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$365,599	TotalRevenueColumnAmt
Exclusion	-$365,599	ExclusionAmt

Field	Value	IRS element (for citing)
Gaming Gross Income	$0	GamingGrossIncomeAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$4,289,737	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$3,022,394	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,267,343	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,267,343	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	ExclusionExclusionAmt
INSURANCE SETTLEMENT	900099	$678,372	$678,372
BERKLEE PRESS	900099	$444,209	$444,209
BOOKSTORE	451211	$436,299	$436,299

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,578	TotalRevenueColumnAmt
Exclusion	$4,578	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,563,458	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$259,550,477	TotalRevenueColumnAmt
Related Or Exempt Func Income	$229,134,982	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$1,592,502	UnrelatedBusinessRevenueAmt
Exclusion	$7,882,852	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$40,894,910	TotalAmt
Program Services	$40,894,910	ProgramServicesAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,042,222	TotalAmt
Program Services	$300,095	ProgramServicesAmt
Management And General	$475,167	ManagementAndGeneralAmt
Fundraising	$266,960	FundraisingAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$98,397	TotalAmt
Program Services	$98,397	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$95,641,532	TotalAmt
Program Services	$80,127,771	ProgramServicesAmt
Management And General	$11,923,663	ManagementAndGeneralAmt
Fundraising	$3,590,098	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$8,789,196	TotalAmt
Program Services	$27,253	ProgramServicesAmt
Management And General	$8,737,699	ManagementAndGeneralAmt
Fundraising	$24,244	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$14,242,917	TotalAmt
Program Services	$11,808,214	ProgramServicesAmt
Management And General	$1,918,500	ManagementAndGeneralAmt
Fundraising	$516,203	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$6,713,680	TotalAmt
Program Services	$5,202,853	ProgramServicesAmt
Management And General	$1,294,069	ManagementAndGeneralAmt
Fundraising	$216,758	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$4,838,060	TotalAmt
Program Services	$4,838,060	ProgramServicesAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$862,855	TotalAmt
Program Services	$18,394	ProgramServicesAmt
Management And General	$844,461	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$292,813	TotalAmt
Management And General	$292,813	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$3,431,270	TotalAmt
Program Services	$2,640,570	ProgramServicesAmt
Management And General	$615,325	ManagementAndGeneralAmt
Fundraising	$175,375	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,492,017	TotalAmt
Program Services	$3,742,043	ProgramServicesAmt
Management And General	$2,487,341	ManagementAndGeneralAmt
Fundraising	$262,633	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$4,949,929	TotalAmt
Program Services	$865,902	ProgramServicesAmt
Management And General	$4,084,027	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$1,247,768	TotalAmt
Program Services	$1,247,768	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$12,838,011	TotalAmt
Program Services	$12,513,878	ProgramServicesAmt
Management And General	$324,133	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$2,387,551	TotalAmt
Program Services	$1,344,864	ProgramServicesAmt
Management And General	$785,907	ManagementAndGeneralAmt
Fundraising	$256,780	FundraisingAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$546,261	TotalAmt
Program Services	$352,707	ProgramServicesAmt
Management And General	$154,673	ManagementAndGeneralAmt
Fundraising	$38,881	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$12,183,427	TotalAmt
Program Services	$9,730,256	ProgramServicesAmt
Management And General	$2,048,331	ManagementAndGeneralAmt
Fundraising	$404,840	FundraisingAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$11,500,630	TotalAmt
Program Services	$9,184,943	ProgramServicesAmt
Management And General	$1,933,536	ManagementAndGeneralAmt
Fundraising	$382,151	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$357,753	TotalAmt
Management And General	$357,753	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
COST OF MEALS	$5,731,121	$5,731,121
FACILITATOR FEES	$2,942,895	$2,942,895
EVENT EXPENSE	$1,500,380	$917,178	$123,429	$459,773
EQUIPMENT REPAIR	$921,186	$921,186

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,478,161	TotalAmt
Program Services	$5,215,458	ProgramServicesAmt
Management And General	$966,904	ManagementAndGeneralAmt
Fundraising	$295,799	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$246,924,942	TotalAmt
Program Services	$200,666,716	ProgramServicesAmt
Management And General	$39,367,731	ManagementAndGeneralAmt
Fundraising	$6,890,495	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$27,348,622	BOYAmt
EOY	$41,082,117	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$5,817,513	BOYAmt
EOY	$12,800,045	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$456,601	BOYAmt
EOY	$711,027	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$5,230,400	BOYAmt
EOY	$5,010,215	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$340,636,029	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$121,985,576	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$220,173,748	BOYAmt
EOY	$218,650,453	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$321,453,450	BOYAmt
EOY	$327,745,268	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$34,962,832	BOYAmt
EOY	$28,105,034	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$615,443,166	BOYAmt
EOY	$634,104,159	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$76,957,839	BOYAmt
EOY	$83,537,483	EOYAmt

Grants Payable GrantsPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$23,247,802	BOYAmt
EOY	$25,361,322	EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$264,904,778	BOYAmt
EOY	$258,098,352	EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,917,234	BOYAmt
EOY	$3,032,319	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$368,027,653	BOYAmt
EOY	$370,029,476	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$188,678,067	BOYAmt
EOY	$197,143,705	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$34,421,544	BOYAmt
EOY	$31,843,809	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,315,902	BOYAmt
EOY	$35,087,169	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$247,415,513	BOYAmt
EOY	$264,074,683	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$615,443,166	BOYAmt
EOY	$634,104,159	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$12,625,535	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$6,552,717	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	-$2,519,082	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	Yes (true)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (true)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,621,858	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,120,033	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,978,986	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,973,380	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,940,141	CurrentTaxYearAmt
Total	$76,634,398	TotalAmt

Tax Rev Levied Orgnztnl Bnft170 TaxRevLeviedOrgnztnlBnft170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Govt Furn Srvc Fclts Vl170 GovtFurnSrvcFcltsVl170Grp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$12,621,858	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$15,120,033	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$10,978,986	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$16,973,380	CurrentTaxYearMinus1YearAmt
Current Tax Year	$20,940,141	CurrentTaxYearAmt
Total	$76,634,398	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$12,153,782	SubstantialContributorsTotAmt
Public Support Total170	$64,480,616	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$3,174,779	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$2,051,254	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,941,641	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,986,219	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,790,536	CurrentTaxYearAmt
Total	$10,944,429	TotalAmt

Unrelated Business Net Incm170 UnrelatedBusinessNetIncm170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus3 Years	$118,799	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$188,262	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$133,446	CurrentTaxYearMinus1YearAmt
Current Tax Year	$454,630	CurrentTaxYearAmt
Total	$895,137	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$2,365,789	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,211,421	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,101,928	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,288,098	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,814,892	CurrentTaxYearAmt
Total	$7,782,128	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$96,256,092	TotalSupportAmt
Gross Receipts Rltd Activities	$1,030,575,647	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.66989	PublicSupportCY170Pct
Public Support PY170	0.65124	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Art Public Exhibition Amounts		ArtPublicExhibitionAmountsGrp
Held Works Art		HeldWorksArtGrp
Agent Trustee Etc	false	AgentTrusteeEtcInd
Incl Escrow Custodial Acct Liab	false	InclEscrowCustodialAcctLiabInd

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$321,453,450	BeginningYearBalanceAmt
Contributions	$5,167,442	ContributionsAmt
Investment Earnings Or Losses	$14,102,364	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$3,655,853	GrantsOrScholarshipsAmt
Other Expenditures	$9,322,135	OtherExpendituresAmt
End Year Balance	$327,745,268	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$290,634,435	BeginningYearBalanceAmt
Contributions	$2,936,790	ContributionsAmt
Investment Earnings Or Losses	$39,425,073	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$632,810	GrantsOrScholarshipsAmt
Other Expenditures	$10,910,038	OtherExpendituresAmt
End Year Balance	$321,453,450	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$243,450,428	BeginningYearBalanceAmt
Contributions	$12,504,444	ContributionsAmt
Investment Earnings Or Losses	$45,086,648	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$863,414	GrantsOrScholarshipsAmt
Other Expenditures	$9,543,671	OtherExpendituresAmt
End Year Balance	$290,634,435	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$248,718,071	BeginningYearBalanceAmt
Contributions	$10,323,705	ContributionsAmt
Investment Earnings Or Losses	-$5,492,634	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$1,224,184	GrantsOrScholarshipsAmt
Other Expenditures	$8,874,530	OtherExpendituresAmt
End Year Balance	$243,450,428	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$203,752,923	BeginningYearBalanceAmt
Contributions	$11,547,566	ContributionsAmt
Investment Earnings Or Losses	$43,803,761	InvestmentEarningsOrLossesAmt
Grants Or Scholarships	$2,255,999	GrantsOrScholarshipsAmt
Other Expenditures	$8,130,180	OtherExpendituresAmt
End Year Balance	$248,718,071	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.87410	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	0.09110	PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY	0.03480	TermEndowmentBalanceEOYPct
Endowments Held Unrelated Org	false	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	false	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$21,248,852	OtherCostOrOtherBasisAmt
Book Value	$21,248,852	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$261,113,563	OtherCostOrOtherBasisAmt
Depreciation	$85,559,955	DepreciationAmt
Book Value	$175,553,608	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$13,759,614	OtherCostOrOtherBasisAmt
Depreciation	$11,013,178	DepreciationAmt
Book Value	$2,746,436	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$39,065,431	OtherCostOrOtherBasisAmt
Depreciation	$24,636,895	DepreciationAmt
Book Value	$14,428,536	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Other Cost Or Other Basis	$5,448,569	OtherCostOrOtherBasisAmt
Depreciation	$775,548	DepreciationAmt
Book Value	$4,673,021	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$218,650,453	TotalBookValueLandBuildingsAmt
Federal Income Tax Liability	$0	FederalIncomeTaxLiabilityAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	REFUNDABLE ADVANCES - U.S. GOV	Desc
Amt	$3,032,319	Amt

Field	Value	IRS element (for citing)
Total Liability	$3,032,319	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$278,235,214	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	$6,552,717	NetUnrealizedGainsInvstAmt
Other Revenue	$6,380,526	OtherRevenueAmt
Revenue Not Reported	$12,933,243	RevenueNotReportedAmt
Revenue Subtotal	$265,301,971	RevenueSubtotalAmt
Other Revenues Not Included	-$5,751,494	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$5,751,494	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$259,550,477	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$262,263,015	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$15,338,073	OtherExpensesIncludedAmt
Expenses Not Reported	$15,338,073	ExpensesNotReportedAmt
Expenses Subtotal	$246,924,942	ExpensesSubtotalAmt
Total Expenses Per Form990	$246,924,942	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
ESCROW AND CUSTODIAL ARRANGEMENTS	PART 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 FUNDS	PART 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 AS 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. THE COLLEGE BELIEVES IT HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS.
OTHER REVENUE INCLUDED IN FINANCIAL STATEMENTS NOT ON RETURN	PART XI, LINE 2D BERKLEE VALENCIA REVENUE 8,899,608 PENSION OBLIGATION CHANGES OTHER THAN NET PERIODIC COSTS (2,519,082) TOTAL 6,380,526
REVENUE INCLUDED ON RETURN BUT NOT IN FINANCIAL STATEMENTS	PART XI, LINE 4B RECLASS OF FUNDRAISING EXPENSE (617,033) RECLASS OF RENTAL EXPENSE (2,112,067) BERKLEE LAPTOP PROGRAM COSTS OF GOODS SOLD (3,022,394) TOTAL (5,751,494)
OTHER EXPENSES INCLUDED IN FINANCIAL STATEMENTS BUT NOT ON RETURN	PART XII, LINE 2D BERKLEE VALENCIA EXPENSES 9,586,579 BERKLEE LAPTOP PROGRAM COSTS OF GOODS SOLD 3,022,394 RECLASS OF RENTAL EXPENSE 2,112,067 RECLASS OF FUNDRAISING EXPENSE 617,033 TOTAL 15,338,073

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (true)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (true)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (true)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (true)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (true)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (true)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (true)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	false	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	false	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	false	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	false	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	false	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	false	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	false	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	false	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (true)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	false	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (true)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PUBLICIZE NONDISCRIMINATORY POLICY	LINE 3 THE COLLEGE'S POLICY OF NONDISCRIMINATION IS PUBLISHED IN ALL COLLEGE CATALOGUES AND BROCHURES, AS WELL AS ALL EMPLOYMENT ADVERTISEMENTS.
FINANCIAL AID OR ASSISTANCE	LINE 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 (6 entries)

RegionRegionTxt	OfficesOfficesCnt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
Europe (Including Iceland and Greenland)	1	4	Program Services	VALENCIA CAMPUS	$9,586,579
Europe (Including Iceland and Greenland)			Program Services	STUDY ABROAD	$95,035
Central America and the Caribbean			Investments		$86,086,343
Central America and the Caribbean			Program Services	STUDY ABROAD	$24,084
South America			Program Services	STUDY ABROAD	$73,397
North America			Program Services	STUDY ABROAD	$40,686

Field	Value	IRS element (for citing)
Subtotal Offices	1	SubtotalOfficesCnt
Subtotal Employees	4	SubtotalEmployeesCnt
Total Office	1	TotalOfficeCnt
Total Employee	4	TotalEmployeeCnt
Subtotal Spent	$95,906,124	SubtotalSpentAmt
Total Spent	$95,906,124	TotalSpentAmt
Transfer To Foreign Corp	Yes (true)	TransferToForeignCorpInd
Interest In Foreign Trust	false	InterestInForeignTrustInd
Foreign Corp Ownership	Yes (true)	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	Yes (true)	PassiveForeignInvestmestCoInd
Foreign Partnership	Yes (true)	ForeignPartnershipInd
Boycott Countries	Yes (true)	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 3	FormAndLineReferenceDesc
Explanation	THE ACTIVITY CONDUCTED IN SPAIN IS MANAGEMENT AND PROGRAM SERVICES, INCLUDING GRADUATE PROGRAMS, AND STUDY ABROAD FOR THE COLLEGE'S FIRST INTERNATIONAL CAMPUS.	ExplanationTxt

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

Field	Value	IRS element (for citing)
Event1	GALA	Event1Nm
Gross Receipts Event1	$2,097,610	GrossReceiptsEvent1Amt
Charitable Contri Event1	$1,904,936	CharitableContriEvent1Amt
Gross Revenue Event1	$192,674	GrossRevenueEvent1Amt
Rent Facility Costs Event1	$306,946	RentFacilityCostsEvent1Amt
Entertainment Event1	$55,054	EntertainmentEvent1Amt
Other Direct Expenses Event1	$102,739	OtherDirectExpensesEvent1Amt
Event2	A R RAHMAN	Event2Nm
Gross Receipts Event2	$224,454	GrossReceiptsEvent2Amt
Charitable Contri Event2	$195,096	CharitableContriEvent2Amt
Gross Revenue Event2	$29,358	GrossRevenueEvent2Amt
Rent Facility Costs Event2	$66,837	RentFacilityCostsEvent2Amt
Entertainment Event2	$42,334	EntertainmentEvent2Amt
Other Direct Expenses Event2	$23,679	OtherDirectExpensesEvent2Amt
Other Events Total	2	OtherEventsTotalCnt
Gross Receipts Other Events	$64,972	GrossReceiptsOtherEventsAmt
Charitable Contri Other Events	$35,570	CharitableContriOtherEventsAmt
Gross Revenue Other Events	$29,402	GrossRevenueOtherEventsAmt
Oth Direct Expnss Other Events	$19,444	OthDirectExpnssOtherEventsAmt
Gross Receipts Total	$2,387,036	GrossReceiptsTotalAmt
Charitable Contributions Tot	$2,135,602	CharitableContributionsTotAmt
Gross Revenue Total Events	$251,434	GrossRevenueTotalEventsAmt
Rent Fclty Costs Total Events	$373,783	RentFcltyCostsTotalEventsAmt
Entertainment Total Events	$97,388	EntertainmentTotalEventsAmt
Oth Direct Expnss Total Events	$145,862	OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events	$617,033	DirectExpenseSummaryEventsAmt
Net Income Summary	-$365,599	NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (true)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (5 entries)

Grant TypeGrantTypeTxt	RecipientRecipientCnt	Cash GrantCashGrantAmt
INTERNAL SCHOLARSHIPS	2522	$34,760,440
EXTERNAL SCHOLARSHIPS	241	$5,265,778
MASS STATE SCHOLARSHIPS	137	$227,350
SEOG FIN AID AWARDS	251	$352,990
COLLEGE WORK STUDY	259	$288,352

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	ORGANIZATION'S PROCEDURE FOR MONITORING THE USE OF GRANT FUNDS	FormAndLineReferenceDesc
Explanation	PART 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

Field	Value	IRS element (for citing)
Travel For Companions	Yes (X)	TravelForCompanionsInd
Club Dues Or Fees	Yes (X)	ClubDuesOrFeesInd
Written Policy Ref T And E Expnss	Yes (true)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (true)	SubstantiationRequiredInd
Compensation Committee	Yes (X)	CompensationCommitteeInd
Independent Consultant	Yes (X)	IndependentConsultantInd
Form990 Of Other Organizations	Yes (X)	Form990OfOtherOrganizationsInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Compensation Survey	Yes (X)	CompensationSurveyInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	Yes (true)	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	Yes (true)	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (10 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ROGER H BROWN
PRESIDENT	$418,648	$0	$88,440	$0	$52,987	$0	$23,400	$0	$32,275	$0	$615,750	$0	$0	$0
RICHARD HISEY
SR VICE PRESIDENT/TREASURER	$255,958	$0	$28,350	$0	$22,886	$0	$23,400	$0	$30,486	$0	$361,080	$0	$0	$0
MELISSA HOWE
SECRETARY	$141,200	$0	$5,800	$0	$2,266	$0	$13,251	$0	$3,136	$0	$165,653	$0	$0	$0
LAWRENCE J SIMPSON
SENIOR VICE PRESIDENT	$261,235	$0	$27,910	$0	$30,454	$0	$23,400	$0	$12,613	$0	$355,612	$0	$0	$0
DAVID S MASH
SENIOR VICE PRESIDENT	$282,744	$0	$23,060	$0	$7,716	$0	$23,400	$0	$18,675	$0	$355,595	$0	$0	$0
CYNTHIA LINK
VICE PRESIDENT	$239,134	$0	$21,170	$0	$25,232	$0	$23,400	$0	$31,668	$0	$340,604	$0	$0	$0
WILLIAM WHITNEY
VICE PRESIDENT	$201,302	$0	$23,020	$0	$48,757	$0	$21,562	$0	$24,033	$0	$318,674	$0	$0	$0
SANFORD KENNEDY
VICE PRESIDENT	$166,341	$0	$6,520	$0	$100,605	$0	$17,077	$0	$23,337	$0	$313,880	$0	$0	$0
AMELIA S KOCH
FORMER VP/TREASURER	$210,589	$0	$3,150	$0	$5,457	$0	$6,427	$0	$2,362	$0	$227,985	$0	$0	$0
LEE BERK
FORMER PRESIDENT	$0	$0	$0	$0	$332,998	$0	$0	$0	$0	$0	$332,998	$0	$0	$0

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
BENEFITS	PART I, LINE 1A TRAVEL FOR COMPANIONS IS PROVIDED ONLY TO THE PRESIDENT AND IS INCLUDED AS TAXABLE COMPENSATION ON HIS FORM W-2. 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 INDIVIDUALS FORM W-2.
SUPPLEMENTAL NONQUALIFIED RETIREMENT PLAN	PART I, LINE 4B ROGER BROWN, DAVID MASH AND AMELIA KOCH PARTICIPATE IN A FROZEN NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN. SANFORD KENNEDY AND WILLIAM WHITNEY RECEIVED PAYMENTS OF $84,597 AND $19,721, RESPECTIVELY, FROM A NONQUALIFIED SUPPLEMENTAL RETIREMENT PLAN IN CY 2014.
NON-FIXED PAYMENTS	PART I, LINE 7 FORMER PRESIDENT LEE BERK RECEIVED PAYMENT OF $300,000 PURSUANT TO HIS TERMINATION OF HIS COLLEGE-FUNDED SPLIT DOLLAR INSURANCE ARRANGEMENT. THE AMOUNT OF THIS PAYMENT WAS DETERMINED BY THE SOLE DISCRETION OF THE COLLEGE.

Schedule K IRS990ScheduleK

Tax Exempt Bonds Issues TaxExemptBondsIssuesGrp (3 entries)

Bond ReferenceBondReferenceCd	Bond Issuer EINBondIssuerEIN	CUSIPCUSIPNum	Bond IssuedBondIssuedDt	Issue PriceIssuePriceAmt	PurposePurposeDesc	DefeasedDefeasedInd	On Behalf Of IssuerOnBehalfOfIssuerInd	Pool FinancingPoolFinancingInd
MHEFA REVENUE BOND SERIES 2007A
A	042456011	57586CE27	2007-08-08	$178,014,966	BUILDING, EQUIP, RENO, REFINANCE	false	false	false
MDFA REVENUE BONDS SERIES 2011
B	043431814	57583UJE9	2011-09-22	$95,437,831	PURCHASE LAND, BUILDING, EQUIPMENT	false	false	false
MDFA REVENUE BONDS SERIES 2013
C	043431814		2013-08-01	$15,000,000	BUILDINGS, STRUCTURES & EQUIPMENT	false	false	false

Tax Exempt Bonds Proceeds TaxExemptBondsProceedsGrp (3 entries)

Bond ReferenceBondReferenceCd	RetiredRetiredAmt	Bond DefeasedBondDefeasedAmt	Total ProceedsTotalProceedsAmt	In Reserve FundInReserveFundAmt	Capitalized InterestCapitalizedInterestAmt	Refunding EscrowRefundingEscrowAmt	Issuance Costs From ProceedsIssuanceCostsFromProceedsAmt	Credit EnhancementCreditEnhancementAmt	Working Capital ExpendituresWorkingCapitalExpendituresAmt	Capital ExpendituresCapitalExpendituresAmt	Other Spent ProceedsOtherSpentProceedsAmt	UnspentUnspentAmt	Substantial CompletionSubstantialCompletionYr	Current RefundingCurrentRefundingInd	Advance RefundingAdvanceRefundingInd	Final Allocation MadeFinalAllocationMadeInd	Adequate Books And Rec MaintAdequateBooksAndRecMaintInd
A	$22,706,297	$0	$183,964,049	$0	$0	$0	$1,232,844	$0	$0	$110,120,341	$72,610,864	$0	2012	Yes (true)	false	Yes (true)	Yes (true)
B	$5,023,148	$0	$97,849,624	$0	$0	$0	$840,781	$0	$0	$97,008,843	$0	$0	2014	false	false	Yes (true)	Yes (true)
C	$2,625,000	$0	$15,002,118	$0	$0	$0	$164,500	$0	$0	$9,407,103	$0	$5,430,515	2016	false	false	false	Yes (true)

Tax Exempt Bonds Private Bus Use TaxExemptBondsPrivateBusUseGrp (3 entries)

Bond ReferenceBondReferenceCd	Owning Bond Financed PropertyOwningBondFinancedPropertyInd	Any Lease ArrangementsAnyLeaseArrangementsInd	Mgmt Contract Bond Fincd PropMgmtContractBondFincdPropInd	Engage Bond Counsel ContractsEngageBondCounselContractsInd	Any Research AgreementsAnyResearchAgreementsInd	Private Bus Use By OthersPrivateBusUseByOthersPct	Total Private Business UseTotalPrivateBusinessUsePct	Bond Iss Meet Prvt Sec Pymt TestBondIssMeetPrvtSecPymtTestInd	Change In Use Bond Financed PropChangeInUseBondFinancedPropInd	Remedial Action TakenRemedialActionTakenInd	Procs Nonqualified Bond RemdtdProcsNonqualifiedBondRemdtdInd
A	false	Yes (true)	Yes (true)	Yes (true)	false	0.01600	0.01600	false	false	false	Yes (true)
B	false	false	Yes (true)	Yes (true)	false	0.02100	0.02100	false	false	false	Yes (true)
C	false	false	Yes (true)	Yes (true)	false	0.00300	0.00300	false	false	false	Yes (true)

Tax Exempt Bonds Arbitrage TaxExemptBondsArbitrageGrp (3 entries)

Bond ReferenceBondReferenceCd	Form8038 T FiledForm8038TFiledInd	Rebate Not Due YetRebateNotDueYetInd	Exception To RebateExceptionToRebateInd	No Rebate DueNoRebateDueInd	Variable Rate IssueVariableRateIssueInd	Hedge Identified In Bks And RecHedgeIdentifiedInBksAndRecInd	Superintegrated HedgeSuperintegratedHedgeInd	Hedge TerminatedHedgeTerminatedInd	Gross Proceeds Invested In GICGrossProceedsInvestedInGICInd	Business Name Line1GICProviderName/BusinessNameLine1Txt	Term Of GICTermOfGICPct	Regulatory Safe Harbor StsfdRegulatorySafeHarborStsfdInd	Gross Proceeds InvestedGrossProceedsInvestedInd	Written Proc To Monitor ReqsWrittenProcToMonitorReqsInd
0
A	false	false	false	Yes (true)	false	false	false	false	Yes (true)	TRANSAMERICA	2.	Yes (true)	false	Yes (true)
0
B	false	false	false	Yes (true)	false	false	false	false	false	0			false	Yes (true)
0
C	false	false	false	Yes (true)	false	false	false	false	false	0			false	Yes (true)

Procedures Corrective Action ProceduresCorrectiveActionGrp (3 entries)

Bond ReferenceBondReferenceCd	Procedures Corrective ActionProceduresCorrectiveActionInd
A	Yes (true)
B	Yes (true)
C	Yes (true)

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PROCEEDS OF BOND ISSUE	SCHEDULE K, PART II, LINE 3 THE DIFFERENCE BETWEEN THE ISSUE PRICE AND TOTAL PROCEEDS FOR BOND ISSUES A, B, AND C IS INVESTMENT EARNINGS OF $5,949,083, $2,411,793, AND $2,118, RESPECTIVELY.
REBATE COMPUTATION DATE	SCHEDULE K, PART IV, LINE 2C, BOND ISSUES A-C NO REBATE IS DUE ON THE BOND ISSUES. THE COMPUTATION DATE WAS JUNE 30, 2015.
WRITTEN PROCEDURES	THE COLLEGE'S WRITTEN BOND PROCEDURES HAVE BEEN ENHANCED TO PROVIDE FURTHER DETAILS THAT IT WILL ENSURE THAT ALL NONQUALIFIED BONDS OF THE ISSUE ARE REMEDIATED IN ACCORDANCE WITH THE REQUIREMENTS UNDER REGULATIONS SECTION 1.141-12 AND 1.145-2 AND THAT IT WILL ALSO ENSURE THAT VIOLATIONS OF FEDERAL TAX REQUIREMENTS ARE TIMELY IDENTIFIED AND CORRECTED THROUGH THE VOLUNTARY CLOSING AGREEMENT PROGRAM (VCAP) IF SELF-REMEDIATION IS NOT AVAILABLE. THESE REVISIONS WERE MADE AFTER THE FISCAL YEAR ENDED 5/31/15, BUT BEFORE FILING THE RETURN WITH THE INTERNAL REVENUE SERVICE.

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	BRUNO RABERG	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	SPOUSE - M. HOWE, OFFICER	RelationshipDescriptionTxt
Transaction	$98,397	TransactionAmt
Transaction	EMPLOYMENT - FAMILY MEMBER	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule M IRS990ScheduleM

Field	Value	IRS element (for citing)
Works Of Art		WorksOfArtGrp
Art Historical Treasures		ArtHistoricalTreasuresGrp
Art Fractional Interest		ArtFractionalInterestGrp
Books And Publications		BooksAndPublicationsGrp
Clothing And Household Goods		ClothingAndHouseholdGoodsGrp
Cars And Other Vehicles		CarsAndOtherVehiclesGrp
Boats And Planes		BoatsAndPlanesGrp
Intellectual Property		IntellectualPropertyGrp
Securities Publicly Traded		SecuritiesPubliclyTradedGrp
Securities Closely Held Stock		SecuritiesCloselyHeldStockGrp
Secur Prtnrshp Trust Intrsts		SecurPrtnrshpTrustIntrstsGrp
Securities Miscellaneous		SecuritiesMiscellaneousGrp
Qualified Contrib Hist Struct		QualifiedContribHistStructGrp
Qualified Contrib Other		QualifiedContribOtherGrp
Real Estate Residential		RealEstateResidentialGrp
Real Estate Commercial		RealEstateCommercialGrp
Real Estate Other		RealEstateOtherGrp
Collectibles		CollectiblesGrp
Food Inventory		FoodInventoryGrp
Drugs And Medical Supplies		DrugsAndMedicalSuppliesGrp
Taxidermy		TaxidermyGrp
Historical Artifacts		HistoricalArtifactsGrp
Scientific Specimens		ScientificSpecimensGrp
Archaeological Artifacts		ArchaeologicalArtifactsGrp

Other Non Cash Contri Table OtherNonCashContriTableGrp (6 entries)

Non Cash CheckboxNonCashCheckboxInd	DescDesc	ContributionContributionCnt	Noncash Contributions Rpt F990NoncashContributionsRptF990Amt	Method Of Determining RevenuesMethodOfDeterminingRevenuesTxt
Yes (X)	SOFTWARE	4	$914,605	FMV
Yes (X)	MUSICAL INSTRUMENTS	5	$56,780	FMV
Yes (X)	EVENT TICKETS	6	$12,340	FMV
Yes (X)	GIFT CARDS	5	$225	FMV
Yes (X)	LEARNING MATERIALS	2	$19,500	FMV
Yes (X)	OTHER	3	$5,576	FMV

Field	Value	IRS element (for citing)
Any Property That Must Be Held	false	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	Yes (true)	ReviewProcessUnusualNCGiftsInd
Third Parties Used	false	ThirdPartiesUsedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
ORGANIZATION'S MISSION	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.
PROGRAM SERVICES	PART III, LINE 2 EFFECTIVE FALL OF 2014, BERKLEE ONLINE NOW OFFERS 120-CREDIT BACHELOR OF PROFESSIONAL STUDIES DEGREES IN MUSIC BUSINESS AND MUSIC PRODUCTION.
FORM 990 REVIEW PROCESS	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 & FISCAL CONTROLS 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 POLICY	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 POLICY	Part VI, Line 15a 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 VENTURES	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 DISCLOSURE	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 ASSETS	Part XI, Line 9 PENSION OBLIGATION CHANGES OTHER THAN NET PERIODIC COSTS (2,519,082).

Schedule R IRS990ScheduleR

Id Related Org Txbl Partnership IdRelatedOrgTxblPartnershipGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	Amp UP NYC LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	855 Boylston Street	AddressLine1Txt
City	Boston	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	02116	ZIPCd

Field	Value	IRS element (for citing)
EIN	463537796	EIN
Primary Activities	Education	PrimaryActivitiesTxt
Legal Domicile State	DE	LegalDomicileStateCd
Predominant Income Type	RELATED	PredominantIncomeTypeTxt
Share Of Total Income	$277,647	ShareOfTotalIncomeAmt
Share Of EOY Assets	$203,920	ShareOfEOYAssetsAmt
Disproportionate Allocations	false	DisproportionateAllocationsInd
UBI Code V	$0	UBICodeVAmt
General Or Managing Partner	Yes (true)	GeneralOrManagingPartnerInd
Ownership	0.50000	OwnershipPct

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	BERKLEE VALENCIA SL	BusinessNameLine1Txt

Foreign Address ForeignAddress

Field	Value	IRS element (for citing)
Address Line1	Avenida Profesor Lopez Pinero 1	AddressLine1Txt
Province Or State	VALENCIA	ProvinceOrStateNm
Country	SP	CountryCd
Foreign Postal	46013	ForeignPostalCd

Field	Value	IRS element (for citing)
EIN	999999999	EIN
Primary Activities	EDUCATION	PrimaryActivitiesTxt
Legal Domicile Foreign Country	SP	LegalDomicileForeignCountryCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BERKLEE US	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C Corp	EntityTypeTxt
Share Of Total Income	$8,899,608	ShareOfTotalIncomeAmt
Share Of EOY Assets	$5,110,087	ShareOfEOYAssetsAmt
Ownership	1.00000	OwnershipPct
Controlled Organization	Yes (true)	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (true)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	false	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	Yes (true)	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (true)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	Yes (true)	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
BERKLEE VALENCIA SL
D	$13,813,536	SEE PART VII
BERKLEE VALENCIA SL
O	$182,329	SEE PART VII
BERKLEE VALENCIA SL
R	$6,243,845	SEE PART VII
AMP UP NYC LLC
Q	$179,614	FMV
AMP UP NYC LLC
R	$357,500	FMV

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	METHOD OF DETERMINING AMOUNT INVOLVED	FormAndLineReferenceDesc
Explanation	PART V, LINE 2 THE METHOD FOR DETERMINING THE AMOUNT INVOLVED WAS COST OR CURRENCY CONVERSION.	ExplanationTxt