Liabilities / Assets
16th percentile
Higher debt load relative to assets than 16% of similar nonprofits.
EIN 57-0833937 • 501(c)3 • Taylors, SC
Profile
To equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
16th percentile
Higher debt load relative to assets than 16% of similar nonprofits.
Liabilities / Revenue
15th percentile
Higher debt load relative to revenue than 15% of similar nonprofits.
Net Margin
67th percentile
Higher net margin than 67% of similar nonprofits.
Top Officer Pay
74th percentile
Higher top officer pay than 74% of similar nonprofits.
Top officer pay equals 4.8% of source-year revenue.
Asset Growth
71st percentile
Faster asset growth than 71% of similar nonprofits.
Revenue Growth
14th percentile
Faster revenue growth than 14% of similar nonprofits.
Assets
Up$5,687,008
Up $623,920 (+12%) from 2023
Liabilities
Down$26,735
Down $14,424 (-35%) from 2023
Net Assets
Up$5,660,273
Up $638,344 (+13%) from 2023
Revenue
Down$4,204,655
Down $1,035,133 (-20%) from 2023
Expenses
Up$3,608,299
Up $601,613 (+20%) from 2023
Net Income
Down$596,356
Down $1,636,746 (-73%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations.
Equip men to preach Christ through biblical language and biblical theology education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $3,861,509 | $4,027,672 | ▲ $166,163 |
| Cash and Non-Interest-Bearing Accounts | $172,486 | $866,694 | ▲ $694,208 |
| Investments in Publicly Traded Securities | $888,202 | $616,263 | ▼ $271,939 |
| Inventories for Sale or Use | $118,724 | $68,903 | ▼ $49,821 |
| Accounts Receivable | $22,148 | $57,115 | ▲ $34,967 |
| Savings and Temporary Cash Investments | $19 | $50,361 | ▲ $50,342 |
| Receivable From Disqualified Prsn | $0 | $0 | → $0 |
| Receivables From Officers Etc | $0 | $0 | → $0 |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Loans From Officers Directors | $0 | $0 | → $0 |
| Total Assets | $5,063,088 | $5,687,008 | ▲ $623,920 |
| Other Assets Total | $0 | $0 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $40,289 | $14,455 | ▼ $25,834 |
| Deferred Revenue | $870 | $12,280 | ▲ $11,410 |
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $41,159 | $26,735 | ▼ $14,424 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,663,514 | $5,219,016 | ▲ $555,502 |
| Net Assets With Donor Restrictions | $358,415 | $441,257 | ▲ $82,842 |
| Total Net Assets Fund Balance | $5,021,929 | $5,660,273 | ▲ $638,344 |
| Total Liabilities and Net Assets / Fund Balance | $5,063,088 | $5,687,008 | ▲ $623,920 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $3,269,040 | $1,501,926 | $4,770,966 |
| Equipment | $408,061 | $212,033 | $620,094 |
| Land | $343,985 | - | $343,985 |
| Other Land Buildings | $6,586 | $26,603 | $33,189 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2023 | $358,415 | - | ▲ $82,842 | - | $441,257 |
| 2022 | $251,401 | $90,837 | ▲ $16,177 | - | $358,415 |
| 2021 | $284,295 | $17,798 | ▼ $50,692 | - | $251,401 |
| 2020 | $171,754 | $68,710 | ▲ $43,831 | - | $284,295 |
| 2019 | $152,680 | $17,892 | ▲ $1,182 | - | $171,754 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jonathan Master | President | FT | $80,654 | $122,543 | $203,197 |
| Patrick Daly | Vice President | FT | $118,659 | $45,297 | $163,956 |
| Brad Perkins | Director of Operations | FT | $137,420 | $6,500 | $143,920 |
| William Vandoodewaard | Academic Dean | FT | $100,600 | $40,305 | $140,905 |
| Brett Rudder | Director of Admissions | FT | $105,263 | $6,013 | $111,276 |
| James Wortman | Librarian | FT | $101,450 | - | $101,450 |
| Name | Title |
|---|---|
| Fredric Marcinak III | Chairman |
| Joseph Fowler | Vice Chairman |
| Bruce R Vrieling | Trustee |
| Camden Spiller | Trustee |
| Carl D Robbins | Trustee |
| Charles Oliveira | Trustee |
| Cornelius Johnson | Trustee |
| Dale S White | Trustee |
| Daniel Jarstfer | Trustee |
| Dr Del Bailey | Trustee |
| Dr Kevin Backus | Trustee |
| Frank Aderholdt Jr | Trustee |
| Ian Hamilton | Trustee |
| Tim Worrell | Trustee |
| Travis Grassmid | Trustee |
| Michael Myers | Trustee Alumni Representative |
| Mark T Bube | Secretary |
| James Higgins | Treasurer |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Securities Publicly Traded | 5 | $41,855 | Selling cost |
| Total Noncash Contributions | 5 | $41,855 | - |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,023,085 |
| Other Expenses | $1,271,335 |
| Total Fundraising Expense | $343,558 |
| Grants and Similar Amounts Paid | $313,879 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,136,148 | $201,787 | $86,480 | $1,424,415 |
| Current Officers, Directors, Trustees, and Key Employees | $320,168 | $56,864 | $24,370 | $401,402 |
| Grants to Domestic Individuals | $313,879 | - | - | $313,879 |
| Advertising | $31,341 | $44,628 | $165,265 | $241,234 |
| Fees for Services Other | $209,231 | $8,946 | $3,834 | $222,011 |
| Travel | $127,797 | $18,202 | $32,548 | $178,547 |
| Occupancy | $76,576 | $92,662 | $7,697 | $176,935 |
| Office Expenses | $36,422 | $116,642 | $11,354 | $164,418 |
| Depreciation Depletion | $144,006 | $13,580 | - | $157,586 |
| Payroll Taxes | $77,498 | $13,562 | $5,812 | $96,872 |
| Conferences and Meetings | $88,736 | - | - | $88,736 |
| Pension Plan Contributions | $58,918 | $10,464 | $4,485 | $73,867 |
| Other Employee Benefits | $22,080 | $3,115 | $1,334 | $26,529 |
| Fees for Services Accounting | $20,686 | $884 | $379 | $21,949 |
| Insurance | - | $13,810 | - | $13,810 |
| Fees for Service Investment Mgmnt Fees | - | $4,590 | - | $4,590 |
| Information Technology | $1,333 | - | - | $1,333 |
| Interest | - | $186 | - | $186 |
| Total Functional Expenses | $2,664,819 | $599,922 | $343,558 | $3,608,299 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $13,959 |
| Fundraising Gross Income | $1,650 |
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
| Receivables from Disqualified Persons | $0 | $0 | → $0 |
| Receivables from Officers, Directors, Trustees, and Key Employees | $0 | $0 | → $0 |
“The President determines and approves the compensation for other officers.”
“Form 990 is prepared by an independent CPA firm and reviewed in detail by the organization's Finance Committee. The reviewed Form 990 is then provided to the board of directors prior to filing.”
“The organization requires all officers and board members to annually complete and sign a conflict of interest questionnaire. The president's administrative staff is responsible for reviewing the signed statements and ensuring that interested persons are in compliance with the conflict of interest policy. Should any potential conflicts of interest be disclosed, the board member or officer would be asked to refrain from participation in any deliberation or decision with regard to matters affected by the relationship.”
“The President's compensation is set by the independent board members using comparability data. This process is documented in the board minutes.”
“The governing documents, conflict of interest policy and financial statements are available upon request.”
“Compensation reported in Part VII, column D is the amount reported on the individual's W-2, box 1 or 5 (whichever amount is greater) per the IRS instructions. In the case of minister's compensation when box 5 of the W-2 is not applicable, box 1 compensation is used. Employee deferrals to qualified retirement plans are normally captured in box 5, not box 1 of Form W-2. For reporting purposes we have included the minister's retirement plan deferrals in Part VII, column F.”
“Other REvenue - Total Revenue: 29191, Related or Exempt Function Revenue: , Unrelated Business Revenue: , Revenue Excluded from Tax Under Sections 512, 513, or 514: 29191;”
“Net Investment Earnings in column (c) Two Years Back, Line 1c was adjusted to agree to changes in the financial statements.”
“The endowment funds exist to foster the mission of Greenville Presbyterian Theological Seminary (GPTS) through excellence in teaching, research and writing productivity, and service to Christ's church. The purpose of such appointments is to attract and retain teachers and scholars of the highest academic caliber and personal piety to GPTS.”
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 | true |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 40289 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14455 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 22148 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 57115 |
| IRS990/AcctCompileOrReviewBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | Equip men to preach Christ through biblical language and biblical theology education. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 165265 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 44628 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 31341 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 241234 |
| IRS990/AllOtherContributionsAmt | 0 | 3628188 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Brad Perkins |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8643222717 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 690 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Taylors |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 296870014 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 172486 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 866694 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 24370 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 56864 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 320168 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 401402 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 88736 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 88736 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContriRptFundraisingEventAmt | 0 | 10510 |
| IRS990/CostOfGoodsSoldAmt | 0 | 84850 |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 3638698 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 313879 |
| IRS990/CYInvestmentIncomeAmt | 0 | 36546 |
| IRS990/CYOtherExpensesAmt | 0 | 1271335 |
| IRS990/CYOtherRevenueAmt | 0 | -15097 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 544508 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 596356 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 2023085 |
| IRS990/CYTotalExpensesAmt | 0 | 3608299 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 343558 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 4204655 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | true |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 870 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 12280 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 13580 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 144006 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 157586 |
| IRS990/Desc | 0 | Theological and educational services to equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations in the context of biblical fidelity, confessional integrity, experimental piety, and ecclesiastical authority for approximately 115 students. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | true |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 358415 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 441257 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 23 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2664819 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 379 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 884 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 20686 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 21949 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 3834 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 8946 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 209231 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 222011 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 4590 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 4590 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 21 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 22 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 23 | 40.0 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | 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/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 14 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 15 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 16 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 17 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 70543 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 8297 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 6500 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 21 | 6013 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 23 | 40305 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Fredric Marcinak III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | James Higgins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Joseph Fowler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Mark T Bube |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Bruce R Vrieling |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Camden Spiller |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Carl D Robbins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Charles Oliveira |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Cornelius Johnson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Dale S White |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Daniel Jarstfer |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Dr Del Bailey |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Dr Kevin Backus |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | Frank Aderholdt Jr |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | Ian Hamilton |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | Michael Myers |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | Tim Worrell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | Travis Grassmid |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | Jonathan Master |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | Patrick Daly |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | Brad Perkins |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 21 | Brett Rudder |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 22 | James Wortman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 23 | William Vandoodewaard |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 132654 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 155659 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 137420 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 21 | 105263 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 22 | 101450 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 23 | 100600 |
| 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/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 21 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 22 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 23 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Vice Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Trustee Alumni Representative |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | Trustee |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | Director of Operations |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 21 | Director of Admissions |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 22 | Librarian |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 23 | Academic Dean |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/FundraisingAmt | 0 | 10510 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 13959 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 1650 |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 7070 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 18 |
| IRS990/GrantAmt | 0 | 313879 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 313879 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 313879 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 441429 |
| IRS990/GrossReceiptsAmt | 0 | 4788326 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 41648 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 61726 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 18 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 6 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 1333 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1333 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 13810 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 13810 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 186 |
| IRS990/InterestGrp/TotalAmt | 0 | 186 |
| IRS990/InventoriesForSaleOrUseGrp/BOYAmt | 0 | 118724 |
| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 68903 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 29476 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 29476 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 888202 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 616263 |
| IRS990/IRPDocumentCnt | 0 | 86 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1740562 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 3861509 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4027672 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 5768234 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 434359 |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 50503 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/BOYAmt | 0 | 0 |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| 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/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 29191 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 29191 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | To equip men to be preachers, pastors, and churchmen for Christ's Kingdom among the nations. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 5021929 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 5660273 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | 7070 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 7070 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -12309 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -12309 |
| IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -23124 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -23124 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | -8855 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -8855 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 41988 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4663514 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5219016 |
| IRS990/NoncashContributionsAmt | 0 | 41855 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 7697 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 92662 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 76576 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 176935 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 11354 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 116642 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 36422 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 164418 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 1334 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 3115 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 22080 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 26529 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 29191 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 86480 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 201787 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1136148 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1424415 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 5812 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 13562 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 77498 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 96872 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 4485 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 10464 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 58918 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 73867 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Jonathan Master |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611310 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611310 |
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