GRADUATE THEOLOGICAL UNION: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- GRADUATE THEOLOGICAL UNION (EIN 94-1581707)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-03-28
- IRS object ID
- 201400879349300715
- Schema version
- 2012v2.1
- 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 F
- Schedule G
- Schedule I
- Schedule J
- Schedule M
- Schedule O
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-03-28T12:36:37-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 390859910 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BAKER TILLY VIRCHOW KRAUSE LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 225 S 6TH ST STE 2300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 941581707 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GRADUATE THEOLOGICAL UNION | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | GRAD | NameControl |
| Phone | 5106492430 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 RIDGE ROAD | AddressLine1 |
| City | BERKELEY | City |
| State | CA | State |
| ZIP Code | 94709 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | STEVEN G ARGYRIS | Name |
| Title | VICE PRESIDENT & CFO | Title |
| Phone | 5106492433 | Phone |
| Date Signed | 2014-03-22 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LAWRENCE H MOHR CPA | Name |
| PTIN | P00447603 | PTIN |
| Phone | 6128764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | STEVEN G ARGYRIS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 RIDGE ROAD | AddressLine1 |
| City | BERKELEY | City |
| State | CA | State |
| ZIP Code | 94709 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 28841798 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.GTU.EDU | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1962 | YearFormation |
| State Legal Domicile | CA | StateLegalDomicile |
| Activity Or Mission Description | FOUNDED BY ECUMENICAL PIONEERS IN 1962, THE GRADUATE THEOLOGICAL UNION IN BERKELEY, CALIFORNIA, IS THE LARGEST AND MOST DIVERSE PARTNERSHIP OF SEMINARIES AND GRADUATE SCHOOLS IN THE UNITED STATES. OUR INTERFAITH APPROACH ATTRACTS LEADING THEOLOGIANS, SCHOLARS OF RELIGION, AND STUDENTS FROM AROUND THE WORLD WHO ARE PURSUING NEW MODELS FOR INTERRELIGIOUS COLLABORATION IN TEACHING, RESEARCH, MINISTRY, AND SERVICE. AS A CONSORTIUM, WE HAVE THE LARGEST THEOLOGICAL FACULTY IN ONE LOCATION IN THE UNITED STATES. STUDENTS PURSUING A PH.D., TH.D., M.A., OR ONE OF TWO JOINT PH.D. PROGRAMS WITH THE UNIVERSITY OF CALIFORNIA AT BERKELEY SHARE A WORLD-CLASS LIBRARY, ACCESS TO MORE THAN 700 COURSES ACROSS MEMBER SCHOOLS AND ACADEMIC DISCIPLINES, AND A STRONG SENSE OF COMMUNITY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 38 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 37 | NbrIndependentVotingMembers |
| Total Nbr Employees | 162 | TotalNbrEmployees |
| Total Nbr Volunteers | 37 | TotalNbrVolunteers |
| Total Gross UBI | -10224 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | -21230 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 997933 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 1054664 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 6494976 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 7792948 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 548256 | InvestmentIncomePriorYear |
| Investment Income Current Year | -507045 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 29386 | OtherRevenuePriorYear |
| Other Revenue Current Year | 16241 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 8070551 | TotalRevenuePriorYear |
| Total Revenue Current Year | 8356808 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 1256234 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 1440795 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 4342703 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 5156778 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 463354 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 2808609 | OtherExpensePriorYear |
| Other Expenses Current Year | 3125043 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 8407546 | TotalExpensesPriorYear |
| Total Expenses Current Year | 9722616 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -336995 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -1365808 | RevenuesLessExpensesCY |
| Total Assets BOY | 43249458 | TotalAssetsBOY |
| Total Assets EOY | 45321827 | TotalAssetsEOY |
| Total Liabilities BOY | 1813378 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 1673771 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 41436080 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 43648056 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | THE MISSION OF GTU IS TO: (1) EDUCATE MEN AND WOMEN FOR VOCATIONS OF MINISTRY AND SCHOLARSHIP, (2) EQUIP LEADERS FOR A FUTURE OF DIVERSE RELIGIONS AND CULTURES, (3) TEACH PATTERNS OF FAITH WHICH NURTURE JUSTICE AND PEACE, AND (4) SERVE AS AN EDUCATIONAL AND THEOLOGICAL RESOURCE FOR LOCAL COMMUNITIES, THE NATION, AND THE WORLD. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 4653338 | Expense |
| Grants | 1440795 | Grants |
| Revenue | 3340380 | Revenue |
| Description | INSTRUCTION - PROVIDED INSTRUCTION, ADVISING AND OTHER SERVICES FOR 342 STUDENTS ENROLLED IN MASTERS AND DOCTORAL PROGRAMS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1590086 | Expense |
| Revenue | 4452568 | Revenue |
| Description | LIBRARY - OPERATED THE FLORA LAMSON HEWLETT LIBRARY ON BEHALF OF THE GRADUATE THEOLOGICAL UNION AND NINE MEMBER SEMINARIES. THE LIBRARY IS ONE OF THE MOST COMPREHENSIVE THEOLOGICAL LIBRARIES IN THE COUNTRY, WITH 450,000 VOLUMES, MORE THAN 1500 PERIODICAL SUBSCRIPTIONS AND 292,000 MICROFORMS AND AUDIO VISUAL MATERIALS. THE LIBRARY SERVES FUTURE PARISH MINISTERS, SEMINARY EDUCATORS, SCHOLARS, AND COMMUNITY LEADERS. PROVIDED FINANCIAL AID, REGISTRAR, INFORMATION TECHNOLOGY, ACCOUNTING AND FINANCIAL SERVICES TO MEMBER SCHOOLS OF THE CONSORTIUM. | Description |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expense | 6243424 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 1 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 1 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 1 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 1 | ReportOtherLiabilities |
| Report Fin48 Footnote | 1 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 1 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 1 | GrantsToIndividuals |
| Schedule J Required | 1 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 1 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 25 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 162 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 1 | UnrelatedBusinessIncome |
| Form990-T Filed | 1 | Form990-TFiled |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 1 | QuidProQuoContributions |
| Quid Pro Quo Disclosure | 1 | QuidProQuoDisclosure |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 38 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 37 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | CA | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | STEVEN G ARGYRIS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 5106492430 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2400 RIDGE ROAD | AddressLine1 |
| City | BERKELEY | City |
| State | CA | State |
| ZIP Code | 94709 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (43 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| JAMES A DONAHUE | |||||||
| PRESIDENT | 37.50 | X | X | 193862 | 0 | 19280 | |
| HASSAN ALI | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PHYLLIS ANDERSON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| THOMAS E BERTELSEN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| EILEEN BITTEN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOSEPHINA J CARD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JOSEPH P CHINNICI OFM | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RODNEY DAVIS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL E ENGH SJ | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| EMILY H FINE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HELIO FRED GARCIA | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| BARBARA GREEN OP | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DONG HEYON JEONG | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| WENDELL JOHNS | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ALAN D KELCHNER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JUDITY LARSEN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| LIZETTE LARSON-MILLER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| HAROLD T LEACH | |||||||
| CHAIR, TRUSTEE | 1.00 | X | X | 0 | 0 | 0 | |
| SARA D LIPSCOMB | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| PAUL M MARTIN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| JAMES L MCCONALD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| NANETTE MILLER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| AMBER NASH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DAVID D O'NEILL | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| REBECCA A PARKER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KARL S PISTER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MARY JO POTTER | |||||||
| SECRETARY, TRUSTEE | 1.00 | X | X | 0 | 0 | 0 | |
| RIESS W POTTERVELD | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| W MARK RICHARDSON | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| RITA R SEMEL | |||||||
| VICE CHAIR, TRUSTEE | 1.00 | X | X | 0 | 0 | 0 | |
| ROBERT SHEERAN | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| GEORGE D SMITH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| KIM A SMITH | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL B SWEENEY O | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| DALE R WALKER | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ROBERT WILKINS | |||||||
| TREASURER, TRUSTEE | 1.00 | X | X | 0 | 0 | 0 | |
| RICHARD E ICE | |||||||
| TRUSTEE | 1.00 | X | 0 | 0 | 0 | ||
| ARTHUR G HOLDER | |||||||
| VICE PRESIDENT AND ACADEMIC DEAN | 37.50 | X | 115449 | 0 | 17400 | ||
| STEVEN G ARGYRIS | |||||||
| VICE PRESIDENT AND CFO | 37.50 | X | 122255 | 0 | 16976 | ||
| KATHLEEN KOOK | |||||||
| VICE PRESIDENT AND DEAN OF STUDENTS | 37.50 | X | 75575 | 0 | 13831 | ||
| MAUREEN A MALONEY | |||||||
| VICE PRESIDENT AND DEAN OF STUDENTS | 37.50 | X | 80483 | 0 | 12725 | ||
| ERIC ALEXANDER | |||||||
| VICE PRESIDENT FOR ADVANCEMENT | 37.50 | X | 102000 | 0 | 15139 | ||
| ROBERT J BENEDETTO | |||||||
| DIRECTOR OF THE LIBRARY | 37.50 | 100863 | 0 | 15871 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 790487 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 111222 | TotalOtherCompensation |
| Number Individuals GT100 K | 5 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 1 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation
Name Of Contractor NameOfContractor
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | SUSAN SHANA PENN | NamePerson |
Address Of Contractor AddressOfContractor
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2945 MAGNOLIA STREET | AddressLine1 |
| City | BERKELEY | City |
| State | CA | State |
| ZIP Code | 94705 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Of Services | RESEARCH | DescriptionOfServices |
| Compensation | 180000 | Compensation |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 1 | NumberOfContractorsGT100K |
| Fundraising Events | 49245 | FundraisingEvents |
| Government Grants | 61224 | GovernmentGrants |
| All Other Contributions | 944195 | AllOtherContributions |
| Noncash Contributions | 29289 | NoncashContributions |
| Total Contributions | 1054664 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome |
|---|---|---|---|
| EDUCATIONAL ACTIVITIES | 611710 | 4452568 | 4452568 |
| TUITION AND FEES | 611710 | 3340380 | 3340380 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 7792948 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 243043 | TotalRevenueColumn |
| Unrelated Business Revenue | -10224 | UnrelatedBusinessRevenue |
| Exclusion | $253,267 | ExclusionAmount |
Gross Amount Sales Assets GrossAmountSalesAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 19681362 | Securities |
Less Cost Oth Basis Sales Expenses LessCostOthBasisSalesExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | 20431450 | Securities |
Gain Or Loss GainOrLoss
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -750088 | Securities |
Net Gain Or Loss Investments NetGainOrLossInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -750088 | TotalRevenueColumn |
| Exclusion | -$750,088 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 38950 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 49245 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 53540 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -14590 | TotalRevenueColumn |
| Exclusion | -$14,590 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | OTHER SOURCES | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 30831 | TotalRevenueColumn |
| Exclusion | $30,831 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 30831 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 8356808 | TotalRevenueColumn |
| Related Or Exempt Function Income | 7792948 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | -10224 | UnrelatedBusinessRevenue |
| Exclusion | -$480,580 | ExclusionAmount |
Grants To Domestic Individuals GrantsToDomesticIndividuals
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1440795 | Total |
| Program Services | 1440795 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 758341 | Total |
| Program Services | 286685 | ProgramServices |
| Management And General | 385303 | ManagementAndGeneral |
| Fundraising | 86353 | Fundraising |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 3417892 | Total |
| Program Services | 2167825 | ProgramServices |
| Management And General | 1147134 | ManagementAndGeneral |
| Fundraising | 102933 | Fundraising |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 194567 | Total |
| Program Services | 101199 | ProgramServices |
| Management And General | 88239 | ManagementAndGeneral |
| Fundraising | 5129 | Fundraising |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 509452 | Total |
| Program Services | 278942 | ProgramServices |
| Management And General | 218275 | ManagementAndGeneral |
| Fundraising | 12235 | Fundraising |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 276526 | Total |
| Program Services | 146141 | ProgramServices |
| Management And General | 118434 | ManagementAndGeneral |
| Fundraising | 11951 | Fundraising |
Fees For Services Legal FeesForServicesLegal
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20986 | Total |
| Program Services | 13858 | ProgramServices |
| Management And General | 7128 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 60059 | Total |
| Management And General | 60059 | ManagementAndGeneral |
Fees For Services Invst Mgmnt Fees FeesForServicesInvstMgmntFees
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 50763 | Total |
| Management And General | 50763 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 246073 | Total |
| Program Services | 46871 | ProgramServices |
| Management And General | 126248 | ManagementAndGeneral |
| Fundraising | 72954 | Fundraising |
Advertising Advertising
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 57931 | Total |
| Program Services | 33229 | ProgramServices |
| Fundraising | 24702 | Fundraising |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 203210 | Total |
| Program Services | 74575 | ProgramServices |
| Management And General | 113993 | ManagementAndGeneral |
| Fundraising | 14642 | Fundraising |
Information Technology InformationTechnology
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 482802 | Total |
| Program Services | 163850 | ProgramServices |
| Management And General | 295420 | ManagementAndGeneral |
| Fundraising | 23532 | Fundraising |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 461114 | Total |
| Program Services | 383474 | ProgramServices |
| Management And General | 69678 | ManagementAndGeneral |
| Fundraising | 7962 | Fundraising |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 80006 | Total |
| Program Services | 56370 | ProgramServices |
| Management And General | 17777 | ManagementAndGeneral |
| Fundraising | 5859 | Fundraising |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 227964 | Total |
| Program Services | 71082 | ProgramServices |
| Management And General | 78249 | ManagementAndGeneral |
| Fundraising | 78633 | Fundraising |
Interest Interest
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53084 | Total |
| Management And General | 53084 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 1007831 | Total |
| Program Services | 944833 | ProgramServices |
| Management And General | 54560 | ManagementAndGeneral |
| Fundraising | 8438 | Fundraising |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 115546 | Total |
| Program Services | 1866 | ProgramServices |
| Management And General | 113680 | ManagementAndGeneral |
Other Expenses OtherExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | EMPLOYEE RECRUITMENT AN | Description |
| Total | 57674 | Total |
| Program Services | 31829 | ProgramServices |
| Management And General | 17814 | ManagementAndGeneral |
| Fundraising | 8031 | Fundraising |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9722616 | Total |
| Program Services | 6243424 | ProgramServices |
| Management And General | 3015838 | ManagementAndGeneral |
| Fundraising | 463354 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 460659 | BOY |
| EOY | 769799 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1568956 | BOY |
| EOY | 1985146 | EOY |
Pledges And Grants Receivable PledgesAndGrantsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 538205 | BOY |
| EOY | 235112 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 37589 | BOY |
| EOY | 65069 | EOY |
Other Notes Loans Receivable Net OtherNotesLoansReceivableNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 394601 | BOY |
| EOY | 367761 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 199985 | BOY |
| EOY | 192039 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 32302278 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 19154904 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 13458916 | BOY |
| EOY | 13147374 | EOY |
Investments Pub Traded Securities InvestmentsPubTradedSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 20031076 | BOY |
| EOY | 22297634 | EOY |
Investments Other Securities InvestmentsOtherSecurities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 6370719 | BOY |
| EOY | 6061705 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 188752 | BOY |
| EOY | 200188 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43249458 | BOY |
| EOY | 45321827 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 371799 | BOY |
| EOY | 342063 | EOY |
Mort Notes Pybl Secured Invest Prop MortNotesPyblSecuredInvestProp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 919358 | BOY |
| EOY | 623128 | EOY |
Other Liabilities OtherLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 522221 | BOY |
| EOY | 708580 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1813378 | BOY |
| EOY | 1673771 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 14544535 | BOY |
| EOY | 14724878 | EOY |
Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7808595 | BOY |
| EOY | 9441991 | EOY |
Permanently Restricted Net Assets PermanentlyRestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 19082950 | BOY |
| EOY | 19481187 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 41436080 | BOY |
| EOY | 43648056 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 43249458 | BOY |
| EOY | 45321827 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -1365808 | ReconcilationRevenueExpenses |
| Reconciliation Unrealized Invest | 3577784 | ReconciliationUnrealizedInvest |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 1 | FederalGrantAuditRequired |
| Federal Grant Audit Performed | 1 | FederalGrantAuditPerformed |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| 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) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collect Used For Public Exhibition | X | CollectUsedForPublicExhibition |
| Collect Used For Scholar Research | X | CollectUsedForScholarResearch |
| Collect Used For Preservation | X | CollectUsedForPreservation |
| Collect Used For Loan Or Exch Prgrms | X | CollectUsedForLoanOrExchPrgrms |
Collection Used For Other CollectionUsedForOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Collection Used For Other Purposes | X | CollectionUsedForOtherPurposes |
| Description Of Other Purposes | EDUCATIONAL PURPOSES | DescriptionOfOtherPurposes |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Solicited Assets For Sale | 0 | SolicitedAssetsForSale |
Current Year CurrentYear
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 26802892 | BeginningOfYearBalance |
| Contributions | 386802 | Contributions |
| Investment Earnings Or Losses | 3012817 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 269901 | GrantsOrScholarships |
| Other Expenditures | 692738 | OtherExpenditures |
| End Of Year Balance | 29239872 | EndOfYearBalance |
Current Year Minus1 Year CurrentYearMinus1Year
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 28394437 | BeginningOfYearBalance |
| Contributions | 91485 | Contributions |
| Investment Earnings Or Losses | -751662 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 156078 | GrantsOrScholarships |
| Other Expenditures | 775290 | OtherExpenditures |
| End Of Year Balance | 26802892 | EndOfYearBalance |
Current Year Minus2 Years CurrentYearMinus2Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 24843068 | BeginningOfYearBalance |
| Contributions | 68633 | Contributions |
| Investment Earnings Or Losses | 4354893 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 325272 | GrantsOrScholarships |
| Other Expenditures | 546885 | OtherExpenditures |
| End Of Year Balance | 28394437 | EndOfYearBalance |
Current Year Minus3 Years CurrentYearMinus3Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 23758822 | BeginningOfYearBalance |
| Contributions | 713781 | Contributions |
| Investment Earnings Or Losses | 1604230 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1233765 | GrantsOrScholarships |
| End Of Year Balance | 24843068 | EndOfYearBalance |
Current Year Minus4 Years CurrentYearMinus4Years
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Of Year Balance | 31635629 | BeginningOfYearBalance |
| Contributions | 955749 | Contributions |
| Investment Earnings Or Losses | -7468672 | InvestmentEarningsOrLosses |
| Grants Or Scholarships | 1363884 | GrantsOrScholarships |
| End Of Year Balance | 23758822 | EndOfYearBalance |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated EOY Balance | 0.03000 | BoardDesignatedEOYBalance |
| Permanent Endowment EOY Balance | 0.67000 | PermanentEndowmentEOYBalance |
| Term Endowment EOY Balance | 0.30000 | TermEndowmentEOYBalance |
| Endowments Held By Unrelated Orgs | 0 | EndowmentsHeldByUnrelatedOrgs |
| Endowments Held By Related Orgs | 0 | EndowmentsHeldByRelatedOrgs |
Land Land
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 744252 | OtherCostOrOtherBasis |
| Book Value | 744252 | BookValue |
Buildings Buildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 16896181 | OtherCostOrOtherBasis |
| Depreciation | 8874036 | Depreciation |
| Book Value | 8022145 | BookValue |
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 2010642 | OtherCostOrOtherBasis |
| Depreciation | 1560770 | Depreciation |
| Book Value | 449872 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 12651203 | OtherCostOrOtherBasis |
| Depreciation | 8720098 | Depreciation |
| Book Value | 3931105 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 13147374 | TotalOfBookValueLandBuildings |
Other Securities OtherSecurities (3 entries)
| DescriptionDescription | Book ValueBookValue | Method Of ValuationMethodOfValuation |
|---|---|---|
| REAL ESTATE | 558281 | F |
| PRIVATE EQUITY FUNDS | 4018321 | F |
| DISTRESSED DEBT | 1485103 | F |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Securities | 6061705 | TotalOfBookValueSecurities |
Other Liabilities OtherLiabilities (2 entries)
| DescriptionDescription | AmountAmount |
|---|---|
| GOVERNMENT GRANTS REFUNDABLE | $408,580 |
| FUNDS HELD FOR OTHERS | $300,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Amounts | 708580 | TotalOfAmounts |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 10443034 | TotRevenueEtcAuditedFinclStmt |
| Net Unrealized Gains Investments | 3577784 | NetUnrealizedGainsInvestments |
| Revenue Not Rptd F990 | 3577784 | RevenueNotRptdF990 |
| Revenue Subtotal | 6865250 | RevenueSubtotal |
| Investment Expenses Not Included | 50763 | InvestmentExpensesNotIncluded |
| Other Revenues Not Included | 1440795 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 1491558 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 8356808 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 8231058 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 8231058 | ExpensesSubtotal |
| Investment Expenses Not Included2 | 50763 | InvestmentExpensesNotIncluded2 |
| Other Expenses Not Included | 1440795 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 1491558 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 9722616 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| PART III, LINE 1A: | THE SCHOOL HAS A COLLECTION OF ART AND RARE BOOKS USED FOR DISPLAY AND EDUCATIONAL PURPOSES. COLLECTIONS OF ART ARE NOT RECORDED ON THE FINANCIAL STATEMENTS OF GRADUATE THEOLOGICAL UNION, AS PERMITTED UNDER SFAS 116. | |
| PART III, LINE 4: | GTU MAINTAINS COLLECTIONS OF FINE ART, BOOKS AND ARCHAEOLOGICAL ARTIFACTS. THESE ITEMS ARE USED IN THE STUDY OF SUBJECTS SUCH AS ART AND RELIGION, HISTORY, AND SCRIPTURAL STUDIES. STUDENTS EXAMINE ART, BOOKS AND ARTIFACTS AS PART OF THEIR STUDIES. | |
| PART V, LINE 4: | ENDOWMENTS SUPPORT THE PROGRAMS OF THE SCHOOL, INCLUDING PROVIDING STUDENT FINANCIAL AID AND FUNDING FACULTY POSITIONS. | DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: |
| PART X, LINE 2: | THE GTU FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. NO LIABILITY HAS BEEN RECOGNIZED BY THE GTU FOR UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2013 AND 2012. THE GTU'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. THE TAX RETURNS FOR THE CURRENT YEAR AS WELL AS FISCAL YEARS 2010 AND THEREAFTER ARE OPEN TO EXAMINATION BY FEDERAL AND STATE AUTHORITIES. | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: |
| GRANTS AND SCHOLARSHIPS 1,440,795. | PART XI, LINE 4B - OTHER ADJUSTMENTS: | |
| GRANTS AND SCHOLARSHIPS 1,440,795. | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | IN THE GRADUATE THEOLOGICAL UNION'S PRINTED MATERIALS AND THE WEBSITE. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE INSTITUTION RECEIVES FINANCIAL ASSISTANCE FROM THE US GOVERNMENT IN CONNECTION WITH VARIOUS PROGRAMS SUCH AS THE PERKINS STUDENT LOAN PROGRAM AND THE FEDERAL COLLEGE WORK-STUDY PROGRAM. |
Schedule F IRS990ScheduleF
Accts Actvs Out US Table AcctsActvsOutUSTable
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CENTRAL AMERICA AND THE CARIBBEAN - | Region |
| Number Of Offices | 0 | NumberOfOffices |
| Number Of Employees | 0 | NumberOfEmployees |
| Type Of Activities Conducted | INVESTMENT ACTIVITIES | TypeOfActivitiesConducted |
| Total Expenditures | 6088000 | TotalExpenditures |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Number Of Offices | 0 | SubtotalNumberOfOffices |
| Subtotal Number Of Employees | 0 | SubtotalNumberOfEmployees |
| Cont Number Of Offices | 0 | ContNumberOfOffices |
| Cont Number Of Employees | 0 | ContNumberOfEmployees |
| Total Number Of Offices | 0 | TotalNumberOfOffices |
| Total Number Of Employees | 0 | TotalNumberOfEmployees |
| Subtotal Amount Spent | 6088000 | SubtotalAmountSpent |
| Cont Amount Spent | 0 | ContAmountSpent |
| Total Amount Spent | 6088000 | TotalAmountSpent |
| Transfer To Foreign Corp | 1 | TransferToForeignCorp |
| Interest In Foreign Trust | 0 | InterestInForeignTrust |
| Own Foreign Corp | 0 | OwnForeignCorp |
| Passive Foreign Invest Co | 1 | PassiveForeignInvestCo |
| Foreign Partnership | 1 | ForeignPartnership |
| Boycott Countries | 0 | BoycottCountries |
Schedule G IRS990ScheduleG
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | 50TH ANNIVERSARY GALA | NameOfEvent1 |
| Gross Receipts Event1 | 81620 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 48545 | CharitableContributionsEvent1 |
| Gross Revenue Event1 | 33075 | GrossRevenueEvent1 |
| Food And Beverage Event1 | 43057 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 5801 | OtherDirectExpensesEvent1 |
| Name Of Event2 | DONAHUE FAREWELL | NameOfEvent2 |
| Gross Receipts Event2 | 6575 | GrossReceiptsEvent2 |
| Charitable Contributions Event2 | 700 | CharitableContributionsEvent2 |
| Gross Revenue Event2 | 5875 | GrossRevenueEvent2 |
| Rent Facility Costs Event2 | 1090 | RentFacilityCostsEvent2 |
| Food And Beverage Event2 | 3037 | FoodAndBeverageEvent2 |
| Other Direct Expenses Event2 | 555 | OtherDirectExpensesEvent2 |
| Gross Receipts Total | 88195 | GrossReceiptsTotal |
| Charitable Contributions Total | 49245 | CharitableContributionsTotal |
| Gross Revenue Total Events | 38950 | GrossRevenueTotalEvents |
| Rent Facility Costs Total Events | 1090 | RentFacilityCostsTotalEvents |
| Food And Beverage Total Events | 46094 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 6356 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 53540 | DirectExpenseSummaryEvents |
| Net Income Summary | -14590 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Form990 Schedule I Part III Form990ScheduleIPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Type Of Grant | SCHOLARSHIPS AND GRANTS PROVIDED AS FINANCIAL AID TO STUDENTS | TypeOfGrant |
| Number Of Recipients | 116 | NumberOfRecipients |
| Amount Of Cash Grant | 1440795 | AmountOfCashGrant |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: GRANTS CAN BE USED FOR TUITION ONLY. SMALL STIPENDS FOR LIVING EXPENSES PROVIDED TO A SMALL NUMBER OF STUDENTS. | Explanation |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Housing Allowance Or Residence | X | HousingAllowanceOrResidence |
| Written Policy Re T And E Expenses | 1 | WrittenPolicyReTAndEExpenses |
| Substantiation Required | 1 | SubstantiationRequired |
| Compensation Committee | X | CompensationCommittee |
| Written Employment Contract | X | WrittenEmploymentContract |
| Compensation Survey | X | CompensationSurvey |
| Board Or Committee Approval | X | BoardOrCommitteeApproval |
| Severance Payment | 0 | SeverancePayment |
| Supplemental Nonqual Retire Plan | 0 | SupplementalNonqualRetirePlan |
| Equity Based Comp Arrangement | 0 | EquityBasedCompArrangement |
| Comp Based On Revenue Of Filing Org | 0 | CompBasedOnRevenueOfFilingOrg |
| Comp Based On Revenue Related Orgs | 0 | CompBasedOnRevenueRelatedOrgs |
| Comp Based Net Earnings Filing Org | 0 | CompBasedNetEarningsFilingOrg |
| Comp Based Net Earnings Relate Orgs | 0 | CompBasedNetEarningsRelateOrgs |
| Any Non Fixed Payments | 0 | AnyNonFixedPayments |
| Initial Contract Exception | 0 | InitialContractException |
Form990 Schedule J Part II Form990ScheduleJPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Person | JAMES A DONAHUE | NamePerson |
| Title | PRESIDENT | Title |
| Base Compensation Filing Org | 186062 | BaseCompensationFilingOrg |
| Comp Based On Related Orgs | 0 | CompBasedOnRelatedOrgs |
| Bonus Filing Org | 0 | BonusFilingOrg |
| Bonus Related Orgs | 0 | BonusRelatedOrgs |
| Other Compensation Filing Org | 7800 | OtherCompensationFilingOrg |
| Other Compensation Related Orgs | 0 | OtherCompensationRelatedOrgs |
| Deferred Comp Filing Org | 10846 | DeferredCompFilingOrg |
| Deferred Comp Related Orgs | 0 | DeferredCompRelatedOrgs |
| Nontaxable Benefits Filing Org | 8434 | NontaxableBenefitsFilingOrg |
| Nontaxable Benefits Related Orgs | 0 | NontaxableBenefitsRelatedOrgs |
| Total Compensation Filing Org | 213142 | TotalCompensationFilingOrg |
| Total Compensation Related Orgs | 0 | TotalCompensationRelatedOrgs |
| Comp Report Prior990 Filing Org | 0 | CompReportPrior990FilingOrg |
| Comp Report Prior990 Related Orgs | 0 | CompReportPrior990RelatedOrgs |
Form990 Schedule J Part III Form990ScheduleJPartIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | SUPPLEMENTAL INFORMATION | Identifier |
| Return Reference | PART III | ReturnReference |
| Explanation | FORM 990, SCHEDULE J, LINE 1A: A HOUSING ALLOWANCE IS PROVIDED FOR THE PRESIDENT. | Explanation |
Schedule M IRS990ScheduleM
Securities Publicly Traded SecuritiesPubliclyTraded
| Field | Value | IRS element (for citing) |
|---|---|---|
| Non Cash Checkbox | X | NonCashCheckbox |
| Number Of Contributions | 5 | NumberOfContributions |
| Noncash Contribs Rptd F990 | 29289 | NoncashContribsRptdF990 |
| Method Of Determining Revenues | FMV | MethodOfDeterminingRevenues |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of8283 Received | 0 | NumberOf8283Received |
| Any Property That Must Be Held | 0 | AnyPropertyThatMustBeHeld |
| Review Process Unusual NC Gifts | 1 | ReviewProcessUnusualNCGifts |
| Third Parties Used | 0 | ThirdPartiesUsed |
Form990 Schedule M Part II Form990ScheduleMPartII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | METHOD FOR DETERMINING NUMBER OF CONTRIBUTIONS: | Identifier |
| Return Reference | PART I, COLUMN (B): | ReturnReference |
| Explanation | NUMBER OF DONORS | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (6 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1 | THE EXECUTIVE COMMITTEE OF THE BOARD HAS AUTHORITY TO ACT ON THE BOARD'S BEHALF. THE EXECUTIVE COMMITTEE IS COMPRISED OF OFFICERS OF THE BOARD; THE CHAIRS OF THE BOARD'S FINANCE, AUDIT, ACADEMIC, TRUSTEE, LIBRARY COMMITTEES; THE STUDENT TRUSTEE REPRESENTATIVES; AND A REPRESENTATIVE FROM THE PRESIDENT'S COUNCIL. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE BOARD OF DIRECTORS RECEIVES A FULL COPY OF THE RETURN FOR REVIEW BEFORE FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE CONFLICT OF INTEREST POLICY IS DISTRIBUTED ANNUALLY AND WRITTEN RESPONSES TO THE CONFLICT OF INTEREST QUESTIONAIRE ARE REQUIRED. IF A POTENTIAL CONFLICT IS IDENTIFIED IT IS REFERRED TO THE AUDIT COMMITTEE FOR DETERMINATION OF A CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | INDEPENDENT MEMBERS OF THE BOARD COMPRISE THE COMPENSATION COMMITTEE. THE COMMITTEE REVIEWS COMPARABLE SALARIES AND BENEFITS BEFORE ESTABLISHING GTU COMPENSATION FOR THE PRESIDENT. FOR KEY EMPLOYEES AND OTHER OFFICERS, COMPARATIVE DATA IS REVIEWED PRIOR TO THE ESTABLISHMENT OF COMPENSATION. |
| FORM 990, PART VI, SECTION C, LINE 19 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT AND SELECTION PROCESS FOR THE AUDIT OF THE FINANCIAL STATEMENTS DURING THE TAX YEAR. |
Comments