2024-05-13T09:54:57+00:00 2023-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2022-07-01 570833937 Greenville Presbyterian Seminary Seminary GREE 8643222718 PO Box 690 Taylors SC 296870014 Brad Perkins Director of Operations 8643222717 2024-05-13 true Jonathan Master 999009999 true Luke Burnett P01079018 5055022746 2022 2023-04-26 12:10:37Z Jonathan Master PO Box 690 Taylors SC 296870014 5489204 false X www.gpts.edu X 1986 SC Equip men to preach Christ through biblical language and biblical theology education. 18 18 21 30 0 0 1737164 4681700 552253 508779 81749 34028 1612 15281 2372778 5239788 148193 139389 0 0 1236936 1651816 0 0 255305 781669 1215481 2166798 3006686 205980 2233102 2831446 5063088 45843 41159 2785603 5021929 To equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations. false false 2339433 139389 520519 Theological and educational services to equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations in the context of biblical fidelity, confessional integrity, experimental piety, and ecclesiastical authority for approximately 100 students. 2339433 true true false false false false false false true true false false false false false false false true false false false false false false false false false true true false false false false false false false false true false false false false false false false false true 100 0 true 21 true false false false false false true true false false false false false false X 18 18 false false false false false false false true true false false false true true true true true false false false SC X Brad Perkins 8643222717 PO Box 690 Taylors SC 296870014 Fredric Marcinak III Chairman 1.0 X X 0 0 0 James Higgins Treasurer 1.0 X X 0 0 0 Joseph Fowler Vice Chairman 1.0 X X 0 0 0 Mark T Bube Secretary 1.0 X X 0 0 0 Bruce R Vrieling Trustee 1.0 X 0 0 0 Camden Spiller Trustee 1.0 X 0 0 0 Carl D Robbins Trustee 1.0 X 0 0 0 Charles Oliveira Trustee 1.0 X 0 0 0 Cornelius Johnson Trustee 1.0 X 0 0 0 Dale S White Trustee 1.0 X 0 0 0 Daniel Jarstfer Trustee 1.0 X 0 0 0 David McWilliams Dr Trustee (Part Year) 1.0 X 0 0 0 Del Bailey Dr Trustee 1.0 X 0 0 0 Frank Aderholdt Jr Trustee 1.0 X 0 0 0 Gary Flye Trustee (Part Year) 1.0 X 0 0 0 Ian Hamilton Trustee 1.0 X 0 0 0 Kevin Backus Dr Trustee 1.0 X 0 0 0 Michael Myers Trustee Alumni Representative 1.0 X 0 0 0 Tim Worrell Trustee 1.0 X 0 0 0 Travis Grassmid Trustee 1.0 X 0 0 0 Jonathan Master President 40.0 X 108417 0 72516 Brad Perkins Director of Operations 40.0 X 106748 0 6000 215165 0 78516 2 false true false AVL Solutions 16 Woods Lake Rd Greenville SC 29607 IT Solutions 103695 1 5400 4676300 149842 4681700 Tuition and Fees 611310 373796 373796 Waiver Program 611310 87961 87961 Conference Fees 611310 40713 40713 Partnership Program 611310 6309 6309 0 0 0 0 508779 489 489 29320 32237 -2917 0 -2917 -2917 183381 149842 33539 0 33539 33539 9000 5400 11517 -2517 -2517 67560 55820 11740 11740 8975 0 0 8975 8975 5239788 520519 0 37569 139389 139389 195776 172856 16682 6238 1297079 1145226 110523 41330 67257 58192 6922 2143 5715 3375 2340 85989 68978 11889 5122 11338 11338 18600 16047 2015 538 3713 3713 110684 105277 1879 3528 148720 15495 578 132647 131699 36945 86144 8610 82659 82659 350492 240754 107981 1757 163412 106876 5484 51052 65409 65409 38 38 92763 85330 7433 10714 10714 Bad Debt Expense 25240 25240 0 0 0 0 3006686 2339433 411948 255305 320373 172486 19 0 0 30125 118724 5408077 1546568 1993918 3861509 486123 888202 0 907 22148 0 0 2831446 5063088 23110 40289 22733 870 0 0 0 45843 41159 X 2529374 4663514 256229 358415 2785603 5021929 2831446 5063088 2233102 3224 0 X true X false false false X 1427157 1354411 1388544 1737164 4681700 10588976 0 0 1427157 1354411 1388544 1737164 4681700 10588976 3091964 7497012 14955 17371 5771 29809 67906 0 0 0 0 0 8975 8975 10665857 2622447 0.7029 0.7866 X Schedule A, Part II The organization is a school as described under 170(b)(1)(A)(ii) and is not required to complete a public support schedule. Schedule A, Part II is completed to verify the School can qualify under public charity status section 170(b)(1)(A)(vi) and, therefore, qualifies to use the first listed special rule for Schedule B reporting. Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - , COLUMN B - , COLUMN C - , COLUMN D - , COLUMN E - 8975.0, COLUMN F - 8975.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 251401 90837 16177 358415 284295 17798 -50692 251401 171754 68710 43831 284295 152680 17892 1182 171754 15418 135608 1654 152680 0.0 1.0 0.0 false false 343985 343985 4759566 1379593 3379973 271337 142568 128769 33189 24407 8782 3861509 Schedule D, Part V, Line 1e Net Investment Earnings for the Prior Year, Line 1c(b), was adjusted to agree to changes in the financials statements. Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds exist to foster the mission of GPTS through excellence in teaching, research and writing productivity, and service to Christ's church. The purpose of such appointments is to attract and retain teachers and scholars of the highest academic caliber and personal piety to Greenville Presbyterian Theological Seminary. true true true true true true true false false false false false false false false false false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY The organization publicized its racially nondiscriminatory policy on the homepage of its website at all times during its tax year in a manner reasonably expected to be noticed by visitors. true Scholarships 50 139389 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. No cash changes hands and funds are directly tied to student accounts. X true true X false false false false false false false false false Jonathan Master President 108417 0 0 0 0 0 13416 0 59100 0 180933 0 0 0 Schedule J, Part I, Line 1a Housing allowance or residence for personal use Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. All officers met the qualifications for and received a ministerial housing allowance during the tax year. X 4 149842 Selling cost 0 false true false Schedule M, Part I Explanations of reporting method for number of contributions Securities - Publicly traded - The number of contributions represent the number of contributions received, not the number of items donated. Form 990, Part VI, Line 15b The organization does not compensate any other officers or key employees. Therefore, this line was answered no in accordance with the instructions. Form 990, Part VI, Line 15a The President's compensation is set by the independent board members. This process is documented in the board minutes. Form 990, Part VI, Line 11b Review of form 990 by governing body Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's Finance Committee. The reviewed Form 990 is then provided to the board of directors at the next board meeting which may occur after the filing deadline. Form 990, Part VI, Line 12c Conflict of interest policy The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The president's administrative staff is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship. Form 990, Part VI, Line 19 Required documents available to the public The governing documents, conflict of interest policy and financial statements are available upon request. Form 990, Part VII, Section A, Line 1a, Column (D) Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F. Form 990, Part VIII, Line 11d Other Miscellaneous Revenue Other Income - Total Revenue: 8975, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 8975;