Futher information from Tolkien's Letters
From Letter 144
Quote:
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Beorn is dead; see vol. I p. 241. He appeared in The Hobbit. It was then the year Third Age 2940 (Shire-reckoning 1340). We are now in the years 3018-19 (1418-19). Though a skin-changer and no doubt a bit of a magician, Beorn was a Man.
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Hope that helps 
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Greetings and Felicitations from the Lord of Balrogs!
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