2025-05-13T15:16:21+00:00 2024-06-30 332621854 CRI Capin Crouse Advisors LLC 345 Massachusetts Ave Suite 300 Indianapolis IN 46204 990 2023-07-01 570833937 Greenville Presbyterian Theological Seminary GREE 8643222718 PO Box 690 Taylors SC 296870014 Brad Perkins Director of Operations 8643222717 2025-05-13 true true Ashley Peabody P01385870 5055022746 2025-05-13 2023 2025-03-06 01:10:19Z Jonathan Master PO Box 690 Taylors SC 296870014 4788326 false X www.gpts.edu X 1986 SC Equip men to preach Christ through biblical language and biblical theology education. 18 18 23 40 0 0 4681700 3638698 508779 544508 34028 36546 15281 -15097 5239788 4204655 139389 313879 0 1651816 2023085 0 343558 1215481 1271335 3006686 3608299 2233102 596356 5063088 5687008 41159 26735 5021929 5660273 To equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations. false false 2664819 313879 521384 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 115 students. 2664819 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 true false false false false true 86 0 true 23 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 true true true true true true true 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 Dr Del Bailey Trustee 1.0 X 0 0 0 Dr Kevin Backus Trustee 1.0 X 0 0 0 Frank Aderholdt Jr Trustee 1.0 X 0 0 0 Ian Hamilton 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 132654 0 70543 Patrick Daly Vice President 40.0 X 155659 0 8297 Brad Perkins Director of Operations 40.0 X 137420 0 6500 Brett Rudder Director of Admissions 40.0 X 105263 0 6013 James Wortman Librarian 40.0 X 101450 0 0 William Vandoodewaard Academic Dean 40.0 X 100600 0 40305 733046 0 131658 6 false true false 0 10510 3628188 41855 3638698 Tuition and Fees 611310 449643 449643 Waiver Program 611310 43286 43286 Conference Fees 611310 37299 37299 Partnership Program 611310 14280 14280 0 0 0 0 544508 29476 29476 41648 50503 -8855 0 -8855 -8855 441429 434359 7070 0 7070 7070 1650 10510 13959 -12309 -12309 61726 84850 -23124 -23124 29191 0 0 29191 29191 4204655 521384 0 44573 313879 313879 401402 320168 56864 24370 1424415 1136148 201787 86480 73867 58918 10464 4485 26529 22080 3115 1334 96872 77498 13562 5812 21949 20686 884 379 4590 4590 222011 209231 8946 3834 241234 31341 44628 165265 164418 36422 116642 11354 1333 1333 176935 76576 92662 7697 178547 127797 18202 32548 88736 88736 186 186 157586 144006 13580 13810 13810 0 0 0 0 3608299 2664819 599922 343558 172486 866694 19 50361 22148 57115 0 0 0 0 118724 68903 5768234 1740562 3861509 4027672 888202 616263 0 0 0 0 5063088 5687008 40289 14455 870 12280 0 0 0 0 41159 26735 X 4663514 5219016 358415 441257 5021929 5660273 5063088 5687008 596356 41988 0 X true X false false false X 1354411 1388544 1737164 4681700 3638698 12800517 0 0 1354411 1388544 1737164 4681700 3638698 12800517 3090351 9710166 14955 17371 5771 29809 75714 143620 0 0 0 0 8975 29191 38166 12982303 2674856 0.7480 0.7029 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 - 8975.0, COLUMN E - 29191.0, COLUMN F - 38166.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 358415 82842 441257 251401 90837 16177 358415 284295 17798 -50692 251401 171754 68710 43831 284295 152680 17892 1182 171754 0.0 1.0 0.0 false false 343985 343985 4770966 1501926 3269040 620094 212033 408061 33189 26603 6586 4027672 Schedule D, Part V, Line 1e Net Investment Earnings in column (c) Two Years Back, Line 1c was adjusted to agree to changes in the financial statements. Schedule D, Part V, Line 4 Intended uses of endowment funds The endowment funds exist to foster the mission of Greenville Presbyterian Theological Seminary (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 GPTS. 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 currently enrolls students of racial minority groups in meaningful numbers consistent with the publicity exception found in Rev. Proc. 75-50 section 4.03(2)(b). true Scholarships 60 313879 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds. Scholarships are provided to students selected through an application process. Students receiving other student aid are supported by their church and the organization will match a portion of that amount for tuition and fees. No cash changes hands and funds are directly tied to student accounts. X true true X X false false false false false false false true false Jonathan Master President 80654 0 25000 0 27000 0 10055 0 60488 0 203197 0 0 0 Patrick Daly Vice President 118659 0 10000 0 27000 0 8297 0 0 0 163956 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 and William Vandoodewaard, Academic Dean, met the qualifications for and received a ministerial housing allowance during the tax year. Schedule J, Part I, Line 7 Non-fixed payments Officers and highly compensated employees received non-fixed bonus compensation based on performance. The amount for the President was determined and approved by the board of directors. The amount for other officers and highly compensated employees was determined and approved by the President. X 5 41855 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 President determines and approves the compensation for other officers. 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 prior to filing. 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 15a Process to establish compensation of top management official The President's compensation is set by the independent board members using comparability data. This process is documented in the board minutes. 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 REvenue - Total Revenue: 29191, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 29191; Log College Press LLC PO Box 690 Taylors SC 29687 921388763 Printing & Publication SC 0 0 Greenville Presbyterian Theological Seminary