| Berea Interchange Development Corp | Related tax-exempt org | Holds land | KY | 611124566 |
| Berea College Science and Health Foundation INC | Related tax-exempt org | Real estate holding | KY | 822539390 |
| Berea College Leverage Lender INC | Related tax-exempt org | Facilitate NMTC transaction | KY | 853642997 |
| Tirbracken Green Foundation INC | Related tax-exempt org | Supporting organization | KY | 814793771 |
| 4 Trusts | Related taxable corporation/trust | N/A | CA | — |
| 6 Trusts | Related taxable corporation/trust | N/A | KY | — |
| 3 Trusts | Related taxable corporation/trust | N/A | CT | — |
| 11 Trusts | Related taxable corporation/trust | N/A | OH | — |
| 2 Trusts | Related taxable corporation/trust | N/A | VA | — |
| 4 Trusts | Related taxable corporation/trust | N/A | FL | — |
| 2 Trusts | Related taxable corporation/trust | N/A | GA | — |
| 1 Trust | Related taxable corporation/trust | N/A | MD | — |
| 1 Trust | Related taxable corporation/trust | N/A | NY | — |
| 1 Trust | Related taxable corporation/trust | N/A | ME | — |
| 1 Trust | Related taxable corporation/trust | N/A | TN | — |
| 1 Trust | Related taxable corporation/trust | N/A | LA | — |
| 1 Trust | Related taxable corporation/trust | N/A | MS | — |
| 1 Trust | Related taxable corporation/trust | N/A | AZ | — |
| 2 Trusts | Related taxable corporation/trust | N/A | IL | — |
| 1 Trust | Related taxable corporation/trust | N/A | MN | — |
| 1 Trust | Related taxable corporation/trust | N/A | MO | — |
| 1 Trust | Related taxable corporation/trust | N/A | PA | — |
| 2 Trusts | Related taxable corporation/trust | N/A | NC | — |