2025-04-09T08:39:57-04:00 2024-06-30 845108762 DAVID C MOJA CPA PO BOX 531 REIDSVILLE GA 30453 990 2023-07-01 760690847 GRACE SCHOOL OF THEOLOGY GRAC 8774768674 3705 COLLEGE PARK DR STE 140 THE WOODLANDS TX 773844894 ROBERT KING COO AS OF 2025 8774768674 2025-04-08 true false DAVE MOJA P00747006 3212589907 2025-04-09 2023 2025-03-06 01:10:19Z DAVE ANDERSON 3705 COLLEGE PARK DR STE 140 THE WOODLANDS TX 773844894 6555458 false X WWW.GSOT.EDU X 2001 TX TO DEVELOP SPIRITUAL LEADERS IN EVERY NATION WHO CAN TEACH OTHERS ABOUT THE LOVE OF CHRIST, A LOVE THAT CANNOT BE EARNED AND CANNOT BE LOST. 10 9 63 50 0 3729887 4248048 2292770 2290299 -1300 0 -2815 17111 6018542 6555458 1974349 2064562 0 2944149 3339849 0 358713 1046190 1119793 5964688 6524204 53854 31254 2439036 1969787 1391389 890886 1047647 1078901 TO DEVELOP SPIRITUAL LEADERS IN EVERY NATION WHO CAN TEACH OTHERS ABOUT THE LOVE OF CHRIST, A LOVE THAT CANNOT BE EARNED AND CANNOT BE LOST. false false 5487687 2064562 2290299 EDUCATION (CHRISTIAN): WE OFFER SEVERAL DIFFERENT PROGRAMS IN BIBLE THEOLOGY AND CHRISTIAN MINISTRY: ATTENDED BY APPROXIMATELY 830 STUDENTS IN THE U.S. AND INTERNATIONALLY. WE OFFER UNDERGRADUATE, GRADUATE, AND DOCTORAL DEGREE PROGRAMS AND CERTIFICATE PROGRAMS INCLUDING: COURSES AND/OR CONCENTRATION IN BIBLE EXPOSITION, THEOLOGY, AND CHRISTIAN MINISTRY SKILLS. 5487687 true true false false false false false false false false true false false true true false true false true true true true true false false false false false true true false false false false false false false false false false false false false false false false false true 187 0 63 true false false false false false false false false false false false false false false X 10 9 false true false false false false false true true false false false true true true true true false true false X CLINT DIXON 7138978024 3705 COLLEGE PARK DR STE 140 THE WOODLANDS TX 773844894 DAVE ANDERSON TRUSTEE/PRES 40.00 X X 196060 0 66744 FRED CHAY MANAGER 40.00 X 137559 0 0 CLINT DIXON SR. DIR.- OP 40.00 X 28374 0 29000 MARK ALBERS VICE CHAIR/T 1.00 X X 0 0 0 VICTOR CARDENAS TRUSTEE 1.00 X 0 0 0 TIM DUNN TRUSTEE 1.00 X 0 0 0 CAROLINE FIFE TRUSTEE 1.00 X 0 0 0 TRACY MARSHALL TRUSTEE 1.00 X 0 0 0 SCOTT MCEWEN CHAIR 1.00 X X 0 0 0 DAVID NICHOLS TRUSTEE 1.00 X 0 0 0 DIAN SUSTEK TRUSTEE 1.00 X 0 0 0 ROBERT TEBOW TRUSTEE 1.00 X 0 0 0 ROBERT KING COO AS OF 20 40.00 X 0 0 0 361993 95744 2 false true false 4248048 4248048 TUITION AND FEES 611600 2290299 2290299 2290299 OTHER REVENUE 900004 17111 17111 17111 6555458 2290299 17111 85959 85959 1978603 1978603 224434 166092 36158 22184 2664000 1971494 429190 263316 300784 222595 48459 29730 150631 111474 24268 14889 112461 101744 8338 2379 29200 5785 22087 1328 43578 37325 4894 1359 313730 234692 61854 17184 338667 327736 8556 2375 116303 112550 2938 815 14325 10510 3815 59675 43784 15891 14788 14788 OTHER 57597 43087 11356 3154 ACCREDITATION EXPENSES 19469 19469 6524204 5487687 677804 358713 262479 500496 550000 450000 72848 98257 73485 61479 966206 831278 186858 134928 1293366 724627 2439036 1969787 141050 261297 435164 375216 41400 24840 773775 229533 1391389 890886 X 1047647 1078901 1047647 1078901 2439036 1969787 X 31254 X false true X true false X 3973335 3697145 3572560 3729887 4248048 19220975 3973335 3697145 3572560 3729887 4248048 19220975 19220975 -295 -1300 -1595 8551 8607 16111 33269 19252649 9500009 0.99840 0.99840 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 124404 119901 4503 629593 597504 32089 212209 113873 98336 134928 DUE FROM AFFILIATES 481302 RIGHT OF USE ASSET 229057 SECURITY DEPOSIT 14268 724627 OPERATING LEASE LIABILITY 229057 OTHER LIABILITIES 476 229533 4973791 4973791 1581667 1581667 6555458 4942537 4942537 1581667 1581667 6524204 SCHEDULE D, PAGE 4, PART XI, LINE 4B SCHOLARSHIPS 1,581,667 SCHEDULE D, PAGE 4, PART XII, LINE 4B SCHOLARSHIPS 1,581,667 true true true true true true true false false false false false false false false false false true SCHEDULE E, LINE 3 POSTED ON WEBSITE true ASIA 1 1 MINISTRY GRANTS 482895 1 1 1 1 482895 482895 MINISTRY 482895 WIRE & CASH SCHOLARSHIPS ASIA 591 1495708 SCHOLARSHIPS false false false false false false SCHEDULE F, PAGE 1, PART I, LINE 2 RECIPIENTS PREPARE AN ANNUAL BUDGET WHICH IS REVIEWED AND APPROVED BY THE GRACE SCHOOL OF THEOLOGY BOARD OF TRUSTEES WHEN THE ANNUAL GSOT BUDGET IS PRESENTED. BUDGETED FUNDING IS RELEASED MONTHLY BASED ON ACTUAL CASH REQUIREMENTS. RECIPIENTS HAVE AN ONLINE FINANCIAL/BOOKKEEPING SYSTEM WHERE MONTHLY REPORTS ARE GENERATED. THE FINANCIAL RECORDS ARE ALSO AUDITED BY AN INDEPENDENT AUDITOR. SCHEDULE F, PAGE 1, PART I, LINE 3 ASIA 482,895 0 true SCHOLARSHIPS 53 85959 SCHEDULE I, PAGE 1, PART I, LINE 2 STUDENTS TO BE AWARDED BY GRANTS ARE SCREENED BY THE SCHOOL. GRANTS ARE IN THE FORM OF SCHOLARSHIPS AND DISCOUNTS WHICH ARE APPLIED DIRECTLY TO STUDENT ACCOUNTS. false false false false false false false false false DAVE ANDERSON TRUSTEE/PRESIDENT 196060 66744 262804 FORM 990, PAGE 6, PART VI, LINE 3 THE SEMINARY EMPLOYS A CPEO AS THE EMPLOYER FOR ALL EMPLOYEES. FORM 990, PAGE 6, PART VI, LINE 11B FORM 990 IS PREPARED BY AN OUTSIDE CPA FIRM AND IS REVIEWED BY MANAGEMENT PRIOR TO FILING. FORM 990, PAGE 6, PART VI, LINE 12C ANNUAL DISCLOSURE OF CONFLICT OF INTEREST IS COMPLETED BY EACH BOARD MEMBER AND OFFICER. THE ORGANIZATION'S POLICY IS A DUTY TO DISCLOSE AGREEMENT TO THE BOARD OF DIRECTORS BEFORE ANY TRANSACTION IS PROPOSED. ALL DIRECTORS AND OFFICERS MUST REVIEW THEIR OUTSIDE BUSINESS OR PROFESSIONAL INTERESTS. INTERESTS ARE REVIEWED BY THE BOARD OF DIRECTORS TO DETERMINE IF SUCH CONFLICTS EXIST. IF ANY FINANCIAL INTEREST REGARDING COMPENSATION IS FOUND FROM MEMBER, THAT MEMBER IS PRECLUDED FROM VOTING ON MATTERS PERTAINING TO THAT MEMBER'S COMPENSATION. FORM 990, PAGE 6, PART VI, LINE 15B BENCHMARKING WAS PROVIDED BY ACCREDITORS TRACS AND THE ASSOCIATION OF THEOLOGICAL SCHOOLS. THE PROCESS INCLUDED BOARD APPROVAL WITH THE ACTION RECORDED IN BOARD MINUTES. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9 SCHOLARSHIPS -1,581,667 SCHOLARSHIPS 1,581,667