GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY (EIN 57-0833937)
Tax period: 2019-07-01 to 2020-06-30
Filed: 2021-09-02
IRS object ID: 202142459349301514
Schema version: 2019v5.2
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 M
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2021-09-02T15:23:36-05:00	ReturnTs
Tax Period End	2020-06-30	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 105	AddressLine1Txt
City	Lawrenceville	CityNm
State Abbreviation	GA	StateAbbreviationCd
ZIP	30043	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2019-07-01	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	2021-09-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

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

Field	Value	IRS element (for citing)
Tax	2019	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	$2,067,212	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	15	TotalEmployeeCnt
Total Volunteers	32	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$1,354,411	CYContributionsGrantsAmt
PY Program Service Revenue	$507,976	PYProgramServiceRevenueAmt
CY Program Service Revenue	$507,043	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$1,208	CYInvestmentIncomeAmt
PY Other Revenue	$1,473,006	PYOtherRevenueAmt
CY Other Revenue	-$20,809	CYOtherRevenueAmt
PY Total Revenue	$1,980,982	PYTotalRevenueAmt
CY Total Revenue	$1,841,853	CYTotalRevenueAmt
PY Grants And Similar Paid	$154,033	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$225,112	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,022,203	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,001,028	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$400,557	PYOtherExpensesAmt
CY Other Expenses	$346,511	CYOtherExpensesAmt
PY Total Expenses	$1,576,793	PYTotalExpensesAmt
CY Total Expenses	$1,572,651	CYTotalExpensesAmt
PY Revenues Less Expenses	$404,189	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$269,202	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,792,035	TotalAssetsBOYAmt
Total Assets EOY	$2,647,393	TotalAssetsEOYAmt
Total Liabilities BOY	$229,638	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$196,116	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,562,397	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,451,277	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	$1,473,871	ExpenseAmt
Grant	$225,112	GrantAmt
Revenue	$507,043	RevenueAmt
Desc	Theological and educational services for approximately 75 students.	Desc
Total Program Service Expenses	$1,473,871	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	0	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	0	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	Yes (1)	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	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	15	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	0	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	8643222718	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	40.00	Yes (X)	$72,257	$0	$72,882
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)
Dale S White
Treasurer	1.00	Yes (X)	$0	$0	$0	Yes (X)
Mark T Bube
Secretary	1.00	Yes (X)	$0	$0	$0	Yes (X)
John H Van Voorhis
Trustee	1.00		$0	$0	$0	Yes (X)
David Bragdon part year
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 Representative	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)
James Higgins
Trustee	1.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$72,257	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$72,882	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K	0	CntrctRcvdGreaterThan100KCnt
All Other Contributions	$1,354,411	AllOtherContributionsAmt
Noncash Contributions	$190,803	NoncashContributionsAmt
Total Contributions	$1,354,411	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Tuition and fees	611710	$463,361	$463,361
Conference fees	611710	$22,869	$22,869
Campus bookstore	451211	$14,087	$14,087

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$6,726	TotalRevenueColumnAmt
Related Or Exempt Func Income	$6,726	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$507,043	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,208	TotalRevenueColumnAmt
Exclusion	$1,208	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$13,747	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$34,556	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$20,809	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$20,809	TotalRevenueColumnAmt
Exclusion	-$20,809	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$190,803	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$190,803	SecuritiesAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$0	SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,841,853	TotalRevenueColumnAmt
Related Or Exempt Func Income	$507,043	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$19,601	ExclusionAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$225,112	TotalAmt
Program Services	$225,112	ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$154,389	TotalAmt
Program Services	$154,389	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$425,084	TotalAmt
Program Services	$425,084	ProgramServicesAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$49,805	TotalAmt
Program Services	$49,805	ProgramServicesAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$348,307	TotalAmt
Program Services	$348,307	ProgramServicesAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$23,443	TotalAmt
Program Services	$23,443	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,500	TotalAmt
Management And General	$1,500	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$33,236	TotalAmt
Program Services	$33,236	ProgramServicesAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$46,970	TotalAmt
Program Services	$46,970	ProgramServicesAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$58,734	TotalAmt
Program Services	$58,734	ProgramServicesAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$30,021	TotalAmt
Program Services	$30,021	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$23,289	TotalAmt
Program Services	$23,289	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$37,983	TotalAmt
Program Services	$33,407	ProgramServicesAmt
Management And General	$4,576	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$17,404	TotalAmt
Program Services	$17,404	ProgramServicesAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$1,322	TotalAmt
Management And General	$1,322	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$84,173	TotalAmt
Management And General	$84,173	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$7,209	TotalAmt
Management And General	$7,209	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	Bookstore COGS	Desc
Total	$4,670	TotalAmt
Program Services	$4,670	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,572,651	TotalAmt
Program Services	$1,473,871	ProgramServicesAmt
Management And General	$98,780	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$635	BOYAmt
EOY	$464,253	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$176,636	BOYAmt
EOY	$100,098	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$91,113	BOYAmt
EOY	$29,743	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$3,315,685	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,262,386	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$2,523,651	BOYAmt
EOY	$2,053,299	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,792,035	BOYAmt
EOY	$2,647,393	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$13,687	BOYAmt
EOY	$18,725	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$205,015	BOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

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

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$10,936	BOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$229,638	BOYAmt
EOY	$196,116	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	$2,562,397	BOYAmt
EOY	$2,451,277	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,562,397	BOYAmt
EOY	$2,451,277	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,792,035	BOYAmt
EOY	$2,647,393	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$269,202	ReconcilationRevenueExpnssAmt
Prior Period Adjustments	-$380,322	PriorPeriodAdjustmentsAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	0	FSAuditedInd
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	$910,581	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,256,204	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,064,680	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,427,157	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,354,411	CurrentTaxYearAmt
Total	$6,013,033	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus4 Years	$910,581	CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years	$1,256,204	CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years	$1,064,680	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$1,427,157	CurrentTaxYearMinus1YearAmt
Current Tax Year	$1,354,411	CurrentTaxYearAmt
Total	$6,013,033	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$1,262,106	SubstantialContributorsTotAmt
Public Support Total170	$4,750,927	PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

Field	Value	IRS element (for citing)
Current Tax Year	$14,955	CurrentTaxYearAmt
Total	$14,955	TotalAmt

Field	Value	IRS element (for citing)
Total Support	$6,027,988	TotalSupportAmt
Gross Receipts Rltd Activities	$1,914,674	GrossReceiptsRltdActivitiesAmt
Public Support CY170	0.78810	PublicSupportCY170Pct
Thirty Thr Pct Suprt Tests CY170	Yes (X)	ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule A, Part II:	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

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

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$50,200	OtherCostOrOtherBasisAmt
Book Value	$50,200	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,893,105	OtherCostOrOtherBasisAmt
Depreciation	$1,069,867	DepreciationAmt
Book Value	$1,823,238	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$372,380	OtherCostOrOtherBasisAmt
Depreciation	$192,519	DepreciationAmt
Book Value	$179,861	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$2,053,299	TotalBookValueLandBuildingsAmt

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	0	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).	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	29	RecipientCnt
Cash Grant	$225,112	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 M IRS990ScheduleM

Securities Publicly Traded SecuritiesPubliclyTradedGrp

Field	Value	IRS element (for citing)
Non Cash Checkbox	Yes (X)	NonCashCheckboxInd
Contribution	5	ContributionCnt
Noncash Contributions Rpt F990	$190,803	NoncashContributionsRptF990Amt
Method Of Determining Revenues	Selling Price	MethodOfDeterminingRevenuesTxt

Field	Value	IRS element (for citing)
Form8283 Received	0	Form8283ReceivedCnt
Any Property That Must Be Held	0	AnyPropertyThatMustBeHeldInd
Review Process Unusual NC Gifts	0	ReviewProcessUnusualNCGiftsInd
Third Parties Used	0	ThirdPartiesUsedInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Part I, Column (b):	FormAndLineReferenceDesc
Explanation	The number of contributions represent the number of contributions received, not the number of items donated.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 8b	The organization has no committees with authority to act on behalf of the governing body. Therefore, this line was answered no in accordance with the instructions.
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 15	Line 15a: The President's compensation is set by the independent board members. 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.