Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
EIN 46-1812625 • 501(c)3 • Fort Lauderdale, FL
Profile
To further the ministry of our lord and savior jesus christ by equipping servant leaders for effective christian ministry that is christ centered, gospel driven, and mission focused consistent with reformed doctrine.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
12th percentile
Higher net margin than 12% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 10.0% of source-year revenue.
Asset Growth
12th percentile
Faster asset growth than 12% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Assets
Down$2,212,914
Down $421,176 (-16%) from 2023
Liabilities
Down$107,393
Down $47,639 (-31%) from 2023
Net Assets
Down$2,105,521
Down $373,537 (-15%) from 2023
Revenue
Up$1,568,757
Up $26,984 (+1.8%) from 2023
Expenses
Down$1,942,294
Down $72,463 (-3.6%) from 2023
Net Income
Up-$373,537
Up $99,447 (+21%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To further the ministry of our lord and savior jesus christ by equipping servant leaders for effective christian ministry that is christ centered, gospel driven, and mission focused consistent with reformed doctrine.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $2,159,894 | $1,817,532 | ▼ $342,362 |
| Cash and Non-Interest-Bearing Accounts | $208,066 | $163,429 | ▼ $44,637 |
| Land, Buildings, and Equipment, Net | $106,065 | $101,842 | ▼ $4,223 |
| Pledges and Grants Receivable | $78,960 | $78,960 | → $0 |
| Other Notes and Loans Receivable, Net | $6,179 | $9,282 | ▲ $3,103 |
| Inventories for Sale or Use | $4,355 | $4,355 | → $0 |
| Accounts Receivable | $17,357 | $1,813 | ▼ $15,544 |
| Total Assets | $2,634,090 | $2,212,914 | ▼ $421,176 |
| Other Assets Total | $53,214 | $35,701 | ▼ $17,513 |
| Liabilities | |||
| Deferred Revenue | $99,852 | $51,563 | ▼ $48,289 |
| Other Liabilities | $50,379 | $45,739 | ▼ $4,640 |
| Accounts Payable and Accrued Expenses | $4,801 | $10,091 | ▲ $5,290 |
| Total Liabilities | $155,032 | $107,393 | ▼ $47,639 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,191,904 | $1,385,763 | ▲ $193,859 |
| Net Assets With Donor Restrictions | $1,287,154 | $719,758 | ▼ $567,396 |
| Total Net Assets Fund Balance | $2,479,058 | $2,105,521 | ▼ $373,537 |
| Total Liabilities and Net Assets / Fund Balance | $2,634,090 | $2,212,914 | ▼ $421,176 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $101,479 | $654,452 | $755,931 |
| Equipment | $363 | $54,127 | $54,490 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dr Scott Manor | President | FT | $153,142 | $4,088 | $157,230 |
| Dr Timothy Sansbury | Vice Preside | FT | $148,086 | $3,832 | $151,918 |
| Dr Timothy Sansbury | Vice President | - | $148,086 | $3,832 | $151,918 |
| Dr Sam Lamerson | Professor | FT | $126,935 | $3,244 | $130,179 |
| Name | Title |
|---|---|
| Scott Auker | Board Chair |
| Christine Auker | Vice Chair |
| Arturo Perez | Director |
| Dr Ann Murphy | Director |
| Joseph Milton | Director |
| Joseph Spinks | Director |
| Matthew Till | Director |
| Rev Dr Robey Barnes | Director |
| Rev Rob Pacienza | Director |
| Rev Ronnie Perry | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,314,153 |
| Other Expenses | $628,141 |
| Total Fundraising Expense | $100,965 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $713,656 | $147,345 | $11,629 | $872,630 |
| Current Officers, Directors, Trustees, and Key Employees | $216,403 | $61,830 | $30,915 | $309,148 |
| Advertising | - | $140,127 | $54,808 | $194,935 |
| Occupancy | - | $111,025 | - | $111,025 |
| Other Employee Benefits | $84,929 | $8,839 | $2,306 | $96,074 |
| Information Technology | - | $39,610 | - | $39,610 |
| Payroll Taxes | $28,569 | $6,425 | $1,307 | $36,301 |
| Office Expenses | - | $35,635 | - | $35,635 |
| All Other Expenses | $14,283 | $19,129 | - | $33,412 |
| Other Expenses | $23,241 | $43,026 | - | $23,241 |
| Insurance | - | $20,583 | - | $20,583 |
| Travel | $15,941 | - | - | $15,941 |
| Fees for Services Accounting | - | $8,375 | - | $8,375 |
| Royalties | $5,808 | - | - | $5,808 |
| Depreciation Depletion | - | $4,223 | - | $4,223 |
| Total Functional Expenses | $1,147,722 | $693,607 | $100,965 | $1,942,294 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,942,294 |
| Total Expenses per Audited Statements | $1,942,294 |
| Total Expenses per Form 990 | $1,942,294 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Other Liabilities | $45,739 |
“Christine auker scott auker vice chair board chair married”
“A meeting is held by the audit/finance committee to allow committee members to discuss the return and ask any questions. After discussion/revisions have occurred, the returns are approved to be filed. The form 990 is also provided to all board members for review.”
“The full board of directors and officers of the seminary on an annual basis discloses related party transactions that could give rise to conflicts. Any transactions that are disclosed are reported in the minutes of the board meetings.”
“The executive committee reviews and approves the total compensation of all officers of the seminary on an annual basis. Total average compensation from annual surveys of us schools that are members of the association of theological schools is used to determine the reasonableness of officer compensation.”
“Documents are available upon request.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 4801 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 10091 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 17357 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1813 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO FURTHER THE MINISTRY OF OUR LORD AND SAVIOR JESUS CHRIST BY EQUIPPING SERVANT LEADERS FOR EFFECTIVE CHRISTIAN MINISTRY THAT IS CHRIST CENTERED, GOSPEL DRIVEN, AND MISSION FOCUSED CONSISTENT WITH REFORMED DOCTRINE. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 54808 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 140127 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 194935 |
| IRS990/AllOtherContributionsAmt | 0 | 582016 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19129 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 14283 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 33412 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DR SCOTT MANOR |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9547710376 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 5555 N FEDERAL HWY |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FORT LAUDERDALE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 33308 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 208066 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 163429 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 30915 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 61830 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 216403 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 309148 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 582016 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 628141 |
| IRS990/CYOtherRevenueAmt | 0 | 193810 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 792931 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -373537 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1314153 |
| IRS990/CYTotalExpensesAmt | 0 | 1942294 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 100965 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1568757 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 99852 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 51563 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 4223 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 4223 |
| IRS990/Desc | 0 | THE SEMINARY SERVES APPROXIMATELY 300 STUDENTS THROUGH ITS FORT LAUDERDALE, FLORIDA CAMPUS AND DISTANCE EDUCATION PROGRAMS. STUDENTS ARE ENROLLED IN THE VARIOUS ACADEMIC DEGREE PROGRAMS INCLUDING MASTER OF DIVINITY, MASTER OF ARTS (CHRISTIAN AND CLASSICAL STUDIES), MASTER OF ARTS (BIBLICAL AND THEOLOGICAL STUDIES), DOCTOR OF MINISTRY, AND CERTIFICATE OF CHRISTIAN MINISTRY. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1287154 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 719758 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 17 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1147722 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 8375 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 8375 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 4088 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 3832 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 3244 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | SCOTT AUKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | CHRISTINE AUKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | REV DR ROBEY BARNES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JOSEPH MILTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR ANN MURPHY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | REV ROB PACIENZA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | ARTURO PEREZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | REV RONNIE PERRY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | JOSEPH SPINKS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | MATTHEW TILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DR SCOTT MANOR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DR TIMOTHY SANSBURY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | DR SAM LAMERSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 153142 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 148086 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 126935 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | BOARD CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | PROFESSOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1568757 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 39610 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 39610 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 20583 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 20583 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 4355 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 4355 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 2159894 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1817532 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 708579 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 106065 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 101842 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 810421 |
| IRS990/LegalDomicileStateCd | 0 | FL |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO FURTHER THE MINISTRY OF OUR LORD AND SAVIOR JESUS CHRIST BY EQUIPPING SERVANT LEADERS FOR EFFECTIVE CHRISTIAN MINISTRY THAT IS CHRIST CENTERED, GOSPEL DRIVEN, AND MISSION FOCUSED CONSISTENT WITH REFORMED DOCTRINE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2479058 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2105521 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1191904 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1385763 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 111025 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 111025 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 35635 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 35635 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 53214 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 35701 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 2306 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8839 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 84929 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 96074 |
| IRS990/OtherExpensesGrp/Desc | 0 | BANK/CREDIT CARD FEES |
| IRS990/OtherExpensesGrp/Desc | 1 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 2 | PROFESSIONAL DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 3 | ACCREDITATION FEES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 47435 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 43026 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 44892 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 23241 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 47435 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 44892 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 43026 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 23241 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 50379 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 45739 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | GAIN ON INVESTMENTS |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 169393 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 24417 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 169393 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 24417 |
| IRS990/OtherRevenueTotalAmt | 0 | 193810 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 11629 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 147345 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 713656 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 872630 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 6179 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 9282 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 1307 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 6425 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 28569 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 36301 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 78960 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 78960 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | DR SCOTT MANOR |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION AND FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DISCOUNTS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1126435 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | -333504 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1126435 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | -333504 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 493021 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYOtherExpensesAmt | 0 | 704052 |
| IRS990/PYOtherRevenueAmt | 0 | 146500 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 902252 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -472984 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1310705 |
| IRS990/PYTotalExpensesAmt | 0 | 2014757 |
| IRS990/PYTotalRevenueAmt | 0 | 1541773 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -373537 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RoyaltiesGrp/ProgramServicesAmt | 0 | 5808 |
| IRS990/RoyaltiesGrp/TotalAmt | 0 | 5808 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 363 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 54127 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 54490 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1942294 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 101479 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 654452 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 755931 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 45739 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | OTHER LIABILITIES |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1568757 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 101842 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1942294 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 45739 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1568757 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1568757 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1942294 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | true |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | false |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | false |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | false |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | true |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | false |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | false |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | true |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | true |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | true |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SEMINARY'S NONDISCRIMINATION POLICY IS COMMUNICATED TO THE GENERAL COMMUNITY THROUGH ITS OFFICIAL WEBSITE AND CATALOG. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | DUE TO OUR STATEMENT OF FAITH AS CHRISTIANS AND THE NON DISCRIMINATORY POLICY IN THE STUDENT ACADEMIC CATALOG AND THE STAFF HANDBOOK, WE DO NOT KEEP RECORDS ON RACIAL COMPOSITION OR SCHOLARSHIPS AWARDED BASED ON RACE. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | false |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | false |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | false |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | false |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | false |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | false |
| IRS990/ScheduleJRequiredInd | 0 | true |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 153142 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 1 | 148086 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 4088 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 1 | 3832 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | DR SCOTT MANOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 1 | DR TIMOTHY SANSBURY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 157230 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 1 | 151918 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | false |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | CHRISTINE AUKER SCOTT AUKER VICE CHAIR BOARD CHAIR MARRIED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A MEETING IS HELD BY THE AUDIT/FINANCE COMMITTEE TO ALLOW COMMITTEE MEMBERS TO DISCUSS THE RETURN AND ASK ANY QUESTIONS. AFTER DISCUSSION/REVISIONS HAVE OCCURRED, THE RETURNS ARE APPROVED TO BE FILED. THE FORM 990 IS ALSO PROVIDED TO ALL BOARD MEMBERS FOR REVIEW. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FULL BOARD OF DIRECTORS AND OFFICERS OF THE SEMINARY ON AN ANNUAL BASIS DISCLOSES RELATED PARTY TRANSACTIONS THAT COULD GIVE RISE TO CONFLICTS. ANY TRANSACTIONS THAT ARE DISCLOSED ARE REPORTED IN THE MINUTES OF THE BOARD MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE TOTAL COMPENSATION OF ALL OFFICERS OF THE SEMINARY ON AN ANNUAL BASIS. TOTAL AVERAGE COMPENSATION FROM ANNUAL SURVEYS OF US SCHOOLS THAT ARE MEMBERS OF THE ASSOCIATION OF THEOLOGICAL SCHOOLS IS USED TO DETERMINE THE REASONABLENESS OF OFFICER COMPENSATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990/SchoolOperatingInd | 0 | true |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | FL |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2634090 |
| IRS990/TotalAssetsEOYAmt | 0 | 2212914 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2634090 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2212914 |
| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalContributionsAmt | 0 | 582016 |
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