2021-09-02T15:23:36-05:00 2020-06-30 363990892 Capin Crouse LLP 1255 Lakes Parkway Suite 105 Lawrenceville GA 30043 990 2019-07-01 570833937 Greenville Presbyterian Theological Seminary GREE 8643222717 PO Box 690 Taylors SC 296870014 Jonathan Master President 8643222717 2021-09-02 1 Ted R Batson Jr P00721951 5055022746 2019 2022-09-23 18:48:47Z Jonathan Master PO Box 690 Taylors SC 296870014 2067212 0 X www.gpts.edu X 1986 SC Equip men to preach Christ through biblical language and biblical theology education. 20 20 15 32 0 0 0 1354411 507976 507043 0 1208 1473006 -20809 1980982 1841853 154033 225112 0 0 1022203 1001028 0 0 0 400557 346511 1576793 1572651 404189 269202 2792035 2647393 229638 196116 2562397 2451277 To equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations. 0 0 1473871 225112 507043 Theological and educational services for approximately 75 students. 1473871 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 8 0 1 15 1 0 0 0 0 0 0 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 SC X Brad Perkins 8643222718 PO Box 690 Taylors SC 296870014 X Joseph Pipa President 40.00 X 72257 0 72882 Fredric Marcinak III Chairman 1.00 X X 0 0 0 Joseph Fowler Vice Chairman 1.00 X X 0 0 0 Dale S White Treasurer 1.00 X X 0 0 0 Mark T Bube Secretary 1.00 X X 0 0 0 John H Van Voorhis Trustee 1.00 X 0 0 0 David Bragdon part year Trustee 1.00 X 0 0 0 Tim Worrell Trustee 1.00 X 0 0 0 Bruce R Vrieling Trustee 1.00 X 0 0 0 Ian Hamilton Trustee 1.00 X 0 0 0 Carl D Robbins Trustee 1.00 X 0 0 0 Frank Aderholdt Jr Trustee 1.00 X 0 0 0 Daniel Jarstfer Trustee Alumni Representative 1.00 X 0 0 0 Kevin Backus Dr Trustee 1.00 X 0 0 0 Del Bailey Dr Trustee 1.00 X 0 0 0 Gary Flye Trustee 1.00 X 0 0 0 Cornelius Johnson Trustee 1.00 X 0 0 0 David McWilliams Dr Trustee 1.00 X 0 0 0 Travis Grassmid Trustee 1.00 X 0 0 0 Jeffrey J Kingswood Trustee 1.00 X 0 0 0 Charles Oliveira Trustee 1.00 X 0 0 0 James Higgins Trustee 1.00 X 0 0 0 72257 0 72882 0 0 0 0 0 1354411 190803 1354411 Tuition and fees 611710 463361 463361 Conference fees 611710 22869 22869 Campus bookstore 451211 14087 14087 6726 6726 507043 1208 1208 13747 34556 -20809 -20809 -20809 190803 190803 0 0 1841853 507043 0 -19601 225112 225112 154389 154389 425084 425084 49805 49805 348307 348307 23443 23443 1500 1500 33236 33236 46970 46970 58734 58734 30021 30021 23289 23289 37983 33407 4576 17404 17404 1322 1322 84173 84173 7209 7209 Bookstore COGS 4670 4670 1572651 1473871 98780 0 635 464253 176636 100098 91113 29743 3315685 1262386 2523651 2053299 2792035 2647393 13687 18725 205015 177391 10936 229638 196116 X 2562397 2451277 2562397 2451277 2792035 2647393 269202 -380322 0 X 0 0 0 X 910581 1256204 1064680 1427157 1354411 6013033 910581 1256204 1064680 1427157 1354411 6013033 1262106 4750927 14955 14955 6027988 1914674 0.78810 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. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 50200 50200 2893105 1069867 1823238 372380 192519 179861 2053299 1 1 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 Schedule E, Part I, Line 3 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). 1 Scholarships 29 225112 Part I, Line 2: No cash changes hands and funds are directly tied to student accounts. X 5 190803 Selling Price 0 0 0 0 Part I, Column (b): The number of contributions represent the number of contributions received, not the number of items donated. 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.