GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY (EIN 57-0833937)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2018-09-27
- IRS object ID
- 201812709349300626
- Schema version
- 2017v2.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2018-09-27T12:36:51-04:00 | ReturnTs |
| Tax Period End | 2018-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 570702780 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AUGUSTINE TAX & ACCOUNTING LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1601 CEDAR LANE ROAD | AddressLine1Txt |
| City | Greenville | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29617 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2017-07-01 | 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 SEMINARY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | GREE | BusinessNameControlTxt |
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 | JOSEPH PIPA | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 8643222718 | PhoneNum |
| Signature | 2018-09-04 | SignatureDt |
| Discuss With Paid Preparer | false | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | BOB AUGUSTINE EA | PreparerPersonNm |
| PTIN | P00114277 | PTIN |
| Phone | 8642463748 | PhoneNum |
| Preparation | 2018-09-27 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 71.85.106.217 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2018-09-27 | IPDt |
| IP Tm | 12:38:03 | IPTm |
| Federal Original Submission Id | 5701712018270dqkwh1w | FederalOriginalSubmissionId |
| Federal Original Submission Id | 2018-09-27 | FederalOriginalSubmissionIdDt |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 33738B0F6D4608D912C6C68C028D96882D6B11B8 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 33738B0F6D4608D912C6C68C028D96882D6B11B8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2018-06-14 16:35:46Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JOSEPH PIPA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | po box 690 | AddressLine1Txt |
| City | Taylors | CityNm |
| State Abbreviation | SC | StateAbbreviationCd |
| ZIP | 29687 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,408,056 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.gpts.edu | WebsiteAddressTxt |
| Type Of Organization Assoc | Yes (X) | TypeOfOrganizationAssocInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | SC | LegalDomicileStateCd |
| Activity Or Mission | EDUCATION | ActivityOrMissionDesc |
| Voting Members Governing Body | 20 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 20 | VotingMembersIndependentCnt |
| Total Employee | 15 | TotalEmployeeCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $252,969 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $277,596 | CYProgramServiceRevenueAmt |
| CY Investment Income | $0 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,290,776 | PYOtherRevenueAmt |
| CY Other Revenue | $1,120,904 | CYOtherRevenueAmt |
| PY Total Revenue | $1,543,745 | PYTotalRevenueAmt |
| CY Total Revenue | $1,398,500 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $49,626 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $120,209 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $976,131 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,032,085 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $390,474 | PYOtherExpensesAmt |
| CY Other Expenses | $399,873 | CYOtherExpensesAmt |
| PY Total Expenses | $1,416,231 | PYTotalExpensesAmt |
| CY Total Expenses | $1,552,167 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $127,514 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$153,667 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $2,863,585 | TotalAssetsBOYAmt |
| Total Assets EOY | $2,704,541 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $551,710 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $546,333 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $2,311,875 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $2,158,208 | NetAssetsOrFundBalancesEOYAmt |
| Mission | EDUCATION | MissionDesc |
| Expense | $1,552,167 | ExpenseAmt |
| Revenue | $1,398,500 | RevenueAmt |
| Desc | THEOLOGICAL AND EDUCATIONAL SERVICES FOR APPROX 75 STUDENTS | Desc |
| Total Program Service Expenses | $1,552,167 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Temp Or Permanent Endowments | false | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | false | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (true) | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With Officer Ent | false | BusinessRlnWithOfficerEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 15 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| DAF Excess Business Holdings | false | DAFExcessBusinessHoldingsInd |
| Taxable Distributions | false | TaxableDistributionsInd |
| Distribution To Donor | false | DistributionToDonorInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 20 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 20 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (true) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | false | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Written Policy Or Procedure | false | WrittenPolicyOrProcedureInd |
| 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 | JOSEPH PIPA | 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 | 29687 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|---|
| JOHN H VAN VOORHIS | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID BRAGDON | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TOM WARNOCK | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DALE S WHITE | |||||||
| TREASURER | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| TIM WORRELL | |||||||
| TRUSTEE ALUMNI REPRESENTATIVE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| BRUCE R VRIELING | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| IAN HAMILTON | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CARL D ROBBINS | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| FRANK ADERHOLDT JR | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES HIGGINS | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DANIEL JARSTFER | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| KEVIN BACKUS | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DEL BAILEY | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| GARY FLYE | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| CORNELIUS JOHNSON | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| FREDRIC MARCINAK III | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| DAVID MCWILLIAMS | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| TRAVIS GASSMID | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| JEFFREY J KINGSWOOD | |||||||
| TRUSTEE | 0.00 | 0.00 | Yes (X) | $0 | $0 | $0 | |
| FREDRIC MARCINAK III | |||||||
| CHAIRMAN | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JOSEPH PIPA | |||||||
| PRESIDENT | 40.00 | 0.00 | $73,402 | $0 | $50,000 | Yes (X) | |
| MARK T BUBE | |||||||
| SECRETARY | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| JOE FOWLER | |||||||
| VICE CHAIRMAN | 0.00 | 0.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $73,402 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $50,000 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EDUCATIONAL FEES | 611710 | $82,349 | $82,349 |
| TUITION | 611710 | $195,247 | $195,247 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $277,596 | TotalProgramServiceRevenueAmt |
| Cost Of Goods Sold | $9,556 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$9,556 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$9,556 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| UNDESIGNATED CONTRIBUTI | 900099 | $893,301 | $893,301 |
| BOOKSTORE | 900099 | $15,595 | $15,595 |
| DESIGNATED CONTRIBUTION | 900099 | $171,379 | $171,379 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $50,185 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $50,185 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $1,130,460 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,398,500 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,398,500 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,683 | TotalAmt |
| Program Services | $3,683 | ProgramServicesAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $116,526 | TotalAmt |
| Program Services | $116,526 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,032,085 | TotalAmt |
| Program Services | $1,032,085 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,200 | TotalAmt |
| Program Services | $1,200 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $79,425 | TotalAmt |
| Program Services | $79,425 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $42,832 | TotalAmt |
| Program Services | $42,832 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $68,193 | TotalAmt |
| Program Services | $68,193 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $20,030 | TotalAmt |
| Program Services | $20,030 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,170 | TotalAmt |
| Program Services | $84,170 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| LIBRARY BOOKSTORE PRESS EXP | $12,356 | $12,356 |
| HONORIUM AND PROGRAM EXPENSE | $91,667 | $91,667 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,552,167 | TotalAmt |
| Program Services | $1,552,167 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $130,352 | BOYAmt |
| EOY | $30,144 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $16,459 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,911 | BOYAmt |
| EOY | $40,559 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $96,008 | BOYAmt |
| EOY | $93,728 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $3,094,532 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $570,881 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,603,314 | BOYAmt |
| EOY | $2,523,651 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,863,585 | BOYAmt |
| EOY | $2,704,541 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,378 | BOYAmt |
| EOY | $85,491 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $901 | BOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $497,495 | BOYAmt |
| EOY | $449,906 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,936 | BOYAmt |
| EOY | $10,936 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $551,710 | BOYAmt |
| EOY | $546,333 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,311,875 | BOYAmt |
| EOY | $2,158,208 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,311,875 | BOYAmt |
| EOY | $2,158,208 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,863,585 | BOYAmt |
| EOY | $2,704,541 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$153,667 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | false | FSAuditedInd |
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule B IRS990ScheduleB
Schedule C IRS990ScheduleC
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,943,305 | OtherCostOrOtherBasisAmt |
| Depreciation | $420,574 | DepreciationAmt |
| Book Value | $2,522,731 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $151,227 | OtherCostOrOtherBasisAmt |
| Depreciation | $150,307 | DepreciationAmt |
| Book Value | $920 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,523,651 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PAYROLL LIABILITIES | Desc |
| Amt | $10,936 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,936 | TotalLiabilityAmt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (true) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (true) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (true) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (true) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (true) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (true) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (true) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | false | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | false | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | false | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | false | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | false | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | false | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | false | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | false | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | false | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | false | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (true) | ComplianceWithRevProc7550Ind |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Governing body decisions Part VI line 7b | The Board votes on whatever procedure changes Dr. Pipa thinks are necessary. |
| Form 990 governing body review Part VI line 11 | THE GOVERNING BODY DOES NOT REVIEW THE 990 PRIOR TO FILING. |
| Governing documents etc available to public Part VI line 19 | A COPY OF THE 990 IS ALWAYS PROVIDED. THE RETURN MIGHT NOT NECCESARILY BE REVIEWED BY THE GOVNERNING BODY PRIOR TO ITS FILING. THE REVIEW IS DONE BETWEEN THE ACCOUNTANT THAT PREPARES THE 990 AND THE BOOKKEEPER FOR GREENVILLE PRES. THE 990 IS AVAILABLE TO THE PUBLIC UPON REQUEST. |
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