GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY: Form 990, tax year 2020

View the entire original 990 at ProPublica ↗

Organization: GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY (EIN 57-0833937)
Tax period: 2020-07-01 to 2021-06-30
Filed: 2022-05-16
IRS object ID: 202201369349311365
Schema version: 2020v4.2
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule I
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2022-05-16T14:47:49-05:00	ReturnTs
Tax Period End	2021-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	363990892	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Capin Crouse LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1255 Lakes Parkway Suite 130	AddressLine1Txt
City	Lawrenceville	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30043	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2020-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	570833937	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Greenville Presbyterian Theological	BusinessNameLine1Txt
Business Name Line2	Seminary	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	GREE	BusinessNameControlTxt
Phone	8643222717	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 690	AddressLine1Txt
City	Taylors	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	296870014	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jonathan Master	PersonNm
Person Title	President	PersonTitleTxt
Phone	8643222717	PhoneNum
Signature	2022-05-16	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Jonathan	PersonFirstNm
Person Last	Master	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Ted R Batson Jr	PreparerPersonNm
PTIN	P00721951	PTIN
Phone	5055022746	PhoneNum

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2020	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Jonathan Master	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 690	AddressLine1Txt
City	Taylors	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	296870014	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,993,393	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.gpts.edu	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1986	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	Equip men to preach Christ through biblical language and biblical theology education.	ActivityOrMissionDesc
Voting Members Governing Body	20	VotingMembersGoverningBodyCnt
Voting Members Independent	20	VotingMembersIndependentCnt
Total Employee	16	TotalEmployeeCnt
Total Volunteers	32	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,354,411	PYContributionsGrantsAmt
CY Contributions Grants	$1,388,544	CYContributionsGrantsAmt
PY Program Service Revenue	$507,043	PYProgramServiceRevenueAmt
CY Program Service Revenue	$432,987	CYProgramServiceRevenueAmt
PY Investment Income	$1,208	PYInvestmentIncomeAmt
CY Investment Income	$29,518	CYInvestmentIncomeAmt
PY Other Revenue	-$20,809	PYOtherRevenueAmt
CY Other Revenue	$1,803	CYOtherRevenueAmt
PY Total Revenue	$1,841,853	PYTotalRevenueAmt
CY Total Revenue	$1,852,852	CYTotalRevenueAmt
PY Grants And Similar Paid	$225,112	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$174,048	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,001,028	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,086,383	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$112,118	CYTotalFundraisingExpenseAmt
PY Other Expenses	$346,511	PYOtherExpensesAmt
CY Other Expenses	$545,332	CYOtherExpensesAmt
PY Total Expenses	$1,572,651	PYTotalExpensesAmt
CY Total Expenses	$1,805,763	CYTotalExpensesAmt
PY Revenues Less Expenses	$269,202	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$47,089	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,647,393	TotalAssetsBOYAmt
Total Assets EOY	$2,684,056	TotalAssetsEOYAmt
Total Liabilities BOY	$196,116	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$51,067	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,451,277	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,632,989	NetAssetsOrFundBalancesEOYAmt
Mission	To equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,514,196	ExpenseAmt
Grant	$174,048	GrantAmt
Revenue	$432,987	RevenueAmt
Desc	Theological and educational services for approximately 85 students.	Desc
Total Program Service Expenses	$1,514,196	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	Yes (1)	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	Yes (1)	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	66	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	16	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	20	GoverningBodyVotingMembersCnt
Independent Voting Member	20	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	0	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	0	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	0	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	0	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Brad Perkins	PersonNm
Phone	8643222717	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO Box 690	AddressLine1Txt
City	Taylors	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	296870014	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (22 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Joseph Pipa
President Emeritus	40.00	Yes (X)	$64,379	$0	$93,869
Jonathan Master
President	40.00	Yes (X)	$35,939	$0	$40,478
Fredric Marcinak III
Chairman	1.00	Yes (X)	$0	$0	$0	Yes (X)
Joseph Fowler
Vice Chairman	1.00	Yes (X)	$0	$0	$0	Yes (X)
James Higgins
Treasurer	1.00	Yes (X)	$0	$0	$0	Yes (X)
Mark T Bube
Secretary	1.00	Yes (X)	$0	$0	$0	Yes (X)
Dale S White
Trustee	1.00		$0	$0	$0	Yes (X)
John H Van Voorhis
Trustee	1.00		$0	$0	$0	Yes (X)
Tim Worrell
Trustee	1.00		$0	$0	$0	Yes (X)
Bruce R Vrieling
Trustee	1.00		$0	$0	$0	Yes (X)
Ian Hamilton
Trustee	1.00		$0	$0	$0	Yes (X)
Carl D Robbins
Trustee	1.00		$0	$0	$0	Yes (X)
Frank Aderholdt Jr
Trustee	1.00		$0	$0	$0	Yes (X)
Daniel Jarstfer
Trustee Alumni Representat	1.00		$0	$0	$0	Yes (X)
Kevin Backus Dr
Trustee	1.00		$0	$0	$0	Yes (X)
Del Bailey Dr
Trustee	1.00		$0	$0	$0	Yes (X)
Gary Flye
Trustee	1.00		$0	$0	$0	Yes (X)
Cornelius Johnson
Trustee	1.00		$0	$0	$0	Yes (X)
David McWilliams Dr
Trustee	1.00		$0	$0	$0	Yes (X)
Travis Grassmid
Trustee	1.00		$0	$0	$0	Yes (X)
Jeffrey J Kingswood
Trustee	1.00		$0	$0	$0	Yes (X)
Charles Oliveira
Trustee	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$100,318	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$134,347	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
Fundraising	$7,471	FundraisingAmt
All Other Contributions	$1,381,073	AllOtherContributionsAmt
Total Contributions	$1,388,544	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and fees	611310	$347,016	$347,016
Campus bookstore	451211	$26,009	$26,009
Conference fees	611310	$18,155	$18,155

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$41,807	TotalRevenueColumnAmt
Related Or Exempt Func Income	$41,807	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$432,987	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,242	TotalRevenueColumnAmt
Exclusion	$4,242	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$13,129	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$6,054	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	$7,075	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$7,075	TotalRevenueColumnAmt
Exclusion	$7,075	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$100,098	SecuritiesAmt
Other	$49,843	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$91,446	SecuritiesAmt
Other	$33,219	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$8,652	SecuritiesAmt
Other	$16,624	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$25,276	TotalRevenueColumnAmt
Exclusion	$25,276	ExclusionAmt

Field	Value	IRS element (for citing)
Fundraising Gross Income	$4,550	FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event	$7,471	ContriRptFundraisingEventAmt
Fundraising Direct Expenses	$9,822	FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$5,272	TotalRevenueColumnAmt
Exclusion	-$5,272	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,852,852	TotalRevenueColumnAmt
Related Or Exempt Func Income	$432,987	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$31,321	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$174,048	TotalAmt
Program Services	$174,048	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$306,520	TotalAmt
Program Services	$288,570	ProgramServicesAmt
Management And General	$17,950	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$736,963	TotalAmt
Program Services	$573,961	ProgramServicesAmt
Management And General	$109,225	ManagementAndGeneralAmt
Fundraising	$53,777	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$17,230	TotalAmt
Program Services	$17,230	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$25,670	TotalAmt
Program Services	$21,420	ProgramServicesAmt
Management And General	$2,848	ManagementAndGeneralAmt
Fundraising	$1,402	FundraisingAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$14,040	TotalAmt
Program Services	$14,040	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,300	TotalAmt
Management And General	$1,300	ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$2,432	TotalAmt
Management And General	$2,432	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$55,082	TotalAmt
Program Services	$55,082	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$88,632	TotalAmt
Program Services	$22,895	ProgramServicesAmt
Management And General	$12,703	ManagementAndGeneralAmt
Fundraising	$53,034	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$49,202	TotalAmt
Program Services	$38,721	ProgramServicesAmt
Management And General	$10,481	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$72,957	TotalAmt
Program Services	$72,957	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$90,644	TotalAmt
Program Services	$84,831	ProgramServicesAmt
Management And General	$5,813	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$31,094	TotalAmt
Program Services	$27,189	ProgramServicesAmt
Fundraising	$3,905	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$29,530	TotalAmt
Program Services	$25,888	ProgramServicesAmt
Management And General	$3,642	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$928	TotalAmt
Program Services	$928	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$82,928	TotalAmt
Program Services	$77,438	ProgramServicesAmt
Management And General	$5,490	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,565	TotalAmt
Management And General	$7,565	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	Bookstore COGS	Desc
Total	$18,998	TotalAmt
Program Services	$18,998	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,805,763	TotalAmt
Program Services	$1,514,196	ProgramServicesAmt
Management And General	$179,449	ManagementAndGeneralAmt
Fundraising	$112,118	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$298,378	BOYAmt
EOY	$343,478	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$100,098	BOYAmt
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$12,887	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$29,743	BOYAmt
EOY	$29,620	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,387,707	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,373,627	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,053,299	BOYAmt
EOY	$2,014,080	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$165,875	BOYAmt
EOY	$283,991	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,647,393	BOYAmt
EOY	$2,684,056	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$18,725	BOYAmt
EOY	$24,993	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$26,074	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$177,391	BOYAmt
EOY	$0	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$196,116	BOYAmt
EOY	$51,067	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,451,277	BOYAmt
EOY	$2,347,998	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
EOY	$284,991	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,451,277	BOYAmt
EOY	$2,632,989	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,647,393	BOYAmt
EOY	$2,684,056	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$47,089	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$33,065	NetUnrlzdGainsLossesInvstAmt
Prior Period Adjustments	$101,558	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
Accountant Compile Or Review	Yes (1)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	0	FSAuditedInd
Audit Committee	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,256,204	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,064,680	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,427,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,354,411	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,388,544	CurrentTaxYearAmt
Total	$6,490,996	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$1,256,204	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,064,680	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,427,157	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,354,411	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,388,544	CurrentTaxYearAmt
Total	$6,490,996	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,360,611	SubstantialContributorsTotAmt
Public Support Total170	$5,130,385	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus1 Year	$14,955	CurrentTaxYearMinus1YearAmt
Current Tax Year	$17,371	CurrentTaxYearAmt
Total	$32,326	TotalAmt

Other Income170 OtherIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$4,550	CurrentTaxYearAmt
Total	$4,550	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$6,527,872	TotalSupportAmt
Gross Receipts Rltd Activities	$2,115,216	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.78590	PublicSupportCY170Pct
Public Support PY170	0.78810	PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule A, Part II, Line 10, Explanation of Other Income:	Fundraising Event - 2020 Amount: $ 4,550.
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 B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

CY Endwmt Fund CYEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$171,754	BeginningYearBalanceAmt
Contributions	$68,710	ContributionsAmt
Investment Earnings Or Losses	$43,831	InvestmentEarningsOrLossesAmt
End Year Balance	$284,295	EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$152,680	BeginningYearBalanceAmt
Contributions	$17,892	ContributionsAmt
Investment Earnings Or Losses	$1,182	InvestmentEarningsOrLossesAmt
End Year Balance	$171,754	EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$15,418	BeginningYearBalanceAmt
Contributions	$135,609	ContributionsAmt
Investment Earnings Or Losses	$1,654	InvestmentEarningsOrLossesAmt
End Year Balance	$152,680	EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$11,724	BeginningYearBalanceAmt
Contributions	$240	ContributionsAmt
Investment Earnings Or Losses	$3,454	InvestmentEarningsOrLossesAmt
End Year Balance	$15,418	EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

Field	Value	IRS element (for citing)
Beginning Year Balance	$15,169	BeginningYearBalanceAmt
Administrative Expenses	$3,445	AdministrativeExpensesAmt
End Year Balance	$11,724	EndYearBalanceAmt

Field	Value	IRS element (for citing)
Board Designated Balance EOY	0.00000	BoardDesignatedBalanceEOYPct
Prmnnt Endowment Balance EOY	1.00000	PrmnntEndowmentBalanceEOYPct
Endowments Held Unrelated Org	0	EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org	0	EndowmentsHeldRelatedOrgInd

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$99,230	OtherCostOrOtherBasisAmt
Book Value	$99,230	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,121,454	OtherCostOrOtherBasisAmt
Depreciation	$1,219,777	DepreciationAmt
Book Value	$1,901,677	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$133,834	OtherCostOrOtherBasisAmt
Depreciation	$133,834	DepreciationAmt
Book Value	$0	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$33,189	OtherCostOrOtherBasisAmt
Depreciation	$20,016	DepreciationAmt
Book Value	$13,173	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,014,080	TotalBookValueLandBuildingsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part V, Line 4:	FormAndLineReferenceDesc
Explanation	The endowment funds exist to foster the mission of GPTS through excellence in teaching, resarch 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.	ExplanationTxt

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	0	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule E, Part I, Line 3	FormAndLineReferenceDesc
Explanation	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). The organization has added the policy to their homepage.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp

Field	Value	IRS element (for citing)
Grant Type	Scholarships	GrantTypeTxt
Recipient	24	RecipientCnt
Cash Grant	$174,048	CashGrantAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 2:	FormAndLineReferenceDesc
Explanation	No cash changes hands and funds are directly tied to student accounts.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Housing Allowance Or Residence	Yes (X)	HousingAllowanceOrResidenceInd
Written Policy Ref T And E Expnss	Yes (1)	WrittenPolicyRefTAndEExpnssInd
Substantiation Required	Yes (1)	SubstantiationRequiredInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Joseph Pipa	PersonNm
Title	President Emeritus	TitleTxt
Base Compensation Filing Org	$64,379	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$0	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$31,757	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$71,876	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$168,012	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Line 1a	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section B, line 11b	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 with the IRS.
Form 990, Part VI, Section B, line 12	Line 12: The organization has a conflict of interest policy in place and will have officers and board members sign annual COI statements beginning with the 6/30/2022 fiscal year. Form 990, Part VI, Section B, Lines 13 and 14: The organization is in the process of implenting a written whistleblower and document retention and destruction policy. This question will be answered "yes" on the 06/30/2022 tax return.
Form 990, Part VI, Section B, line 15	Line 15a: The President's compensation is set by the independent board members. This process is documented in the board minutes. 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, Section C, line 19	The governing documents, conflict of interest policy and financial statements are available upon request.
Form 990, Part VII, 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.