<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-13T12:47:44-07:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>274435968</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Morey Nee Buck &amp; Oswald LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2571 Baglyos Cir Ste B20</AddressLine1Txt>
        <CityNm>Bethlehem</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>18020</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>270801569</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>The J Alan Groves Center for Advanced</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>Biblical Research The Groves Center</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>JALA</BusinessNameControlTxt>
      <PhoneNum>2679916959</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2960 Church Rd</AddressLine1Txt>
        <CityNm>Glenside</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19038</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Michael Kelly</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2024-05-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Michael</PersonFirstNm>
        <PersonLastNm>Kelly</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>WILLIAM C OSWALD</PreparerPersonNm>
      <PTIN>P01223342</PTIN>
      <PhoneNum>6108821000</PhoneNum>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="IRS990EZ" referenceDocumentId="IRS990ScheduleO TransfersPersonalBenefitsContr" softwareId="23017517" softwareVersionNum="2023v5.0">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>www.grovescenter.org</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>13726</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>6000</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>7726</ProgramServiceRevenueAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <TotalRevenueAmt>13726</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>2962</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>3113</OtherExpensesTotalAmt>
      <TotalExpensesAmt>6075</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>7651</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>310398</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-11419</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>306630</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>76794</BOYAmt>
        <EOYAmt>72026</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>235876</BOYAmt>
        <EOYAmt>236876</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>312670</BOYAmt>
        <EOYAmt>308902</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>2272</BOYAmt>
        <EOYAmt>2272</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>310398</BOYAmt>
        <EOYAmt>306630</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Advanced Research in Biblical Studies</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Westminster Leningrad Codex: digital preservation of the Leningrad Codex, the primary witness to the Hebrew Bible. It is distributed free and used in dozens of websites and software programs and one printed Hebrew Bible (Zondervan's Reader's Hebrew Bible). Thousands use the text worldwide.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Westminster Hebrew Morphology: a database of linguistic analysis of every morpheme of the Leningrad Codex. The database is licensed to commercial software vendors, non-profit organziations, and individual academic researchers. The releases occur every 1-3 years and include changes to and review of the data.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>The Westminter Hebrew Syntax: a database "tree bank" analyzing the words of the Hebrew Bible in terms of clauses, phrases, and their relationships syntactic "trees". This database is used by one non-profit Bible translation organization (dozens of users) but will be much more widely used in the next few years.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Stephen K Salisbury</PersonNm>
        <TitleTxt>Board Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Joseph A Myshko</PersonNm>
        <TitleTxt>Board Chair</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Michael Kelly</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Management</PersonNm>
        <USAddress>
          <AddressLine1Txt>2960 Church Rd</AddressLine1Txt>
          <CityNm>Glenside</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>190382000</ZIPCd>
        </USAddress>
        <PhoneNum>2679916959</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="IRS990ScheduleA" softwareId="23017517" softwareVersionNum="2023v5.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>600</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5600</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6000</CurrentTaxYearAmt>
        <TotalAmt>24700</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TaxRevLeviedOrgnztnlBnft170Grp>
        <TotalAmt>0</TotalAmt>
      </TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp>
        <TotalAmt>0</TotalAmt>
      </GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>600</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5600</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1500</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6000</CurrentTaxYearAmt>
        <TotalAmt>24700</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>0</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>24700</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>46449</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>68116</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>37111</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>11220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7726</CurrentTaxYearAmt>
        <TotalAmt>170622</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp>
        <TotalAmt>0</TotalAmt>
      </UnrelatedBusinessNetIncm170Grp>
      <OtherIncome170Grp>
        <TotalAmt>0</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>195322</TotalSupportAmt>
      <PublicSupportCY170Pct>0.12650</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.08050</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>Current Year Facts and Circumstances: 1. The Groves Center maintains a website that includes a donation page and continuous appeal. The Groves Center makes occasional formal and informal presentations of its mission and work to various groups and individuals in solicitation of funds from the general public, community, and other public charities. The Groves Center is developing a more robust fundraising strategy and a re-launching an updated website. The Groves Center provides one of its data sets free of charge to all and provides its second and third data sets free to academic researchers, thus advertising the value of its work and mission and attracting donors.2. Donations over the last several years have included individuals and other non-profit organizations. We have had both regular and one-time donors. Our donors come from a variety of backgrounds and locations.3. The Groves Center has a governing board of directors who are responsible for overseeing its operation according to the duly-instituted by-laws. The directors come with a knowledge of non-profit leadership, information technology generally, starting new businesses, fundraising, and academic expertise in knowledge domains.4. The data sets that the Groves Center has created or co-created and that it maintains are used around the world. The Groves Center "curates" (maintains and carefully improves) a "canonical" (semi-official) digital representation of the primary "witness" (early copy) of the Hebrew Bible. This digital representation of a 1,000 year old document is freely available for download and unrestricted use. The Groves Center's morphology and syntax databases are used by top academic researchers around the world, from doctoral students to professors at the top of the field with decades of experience. Our morphology database has been used by tens of thousands of users of Bible software over the last quarter century. The Groves Center does not limit the distribution of its databases. Since the Hebrew Bible is an important cultural artifact, the Groves Center provides important, objective (non-partisan and non-sectarian) information about it. The Groves Center is one of the pioneers in the use of information technology to leverage the study and distribution of that knowledge. Prior Year Facts and Circumstances: 1. The Groves Center maintains a website that includes a donation page and continuous appeal. The Groves Center makes occasional formal and informal presentations of its mission and work to various groups and individuals in solicitation of funds from the general public, community, and other public charities. The Groves Center is developing a more robust fundraising strategy and a re-launching an updated website. The Groves Center provides one of its data sets free of charge to all and provides its second and third data sets free to academic researchers, thus advertising the value of its work and mission and attracting donors.2. Donations over the last several years have included individuals and other non-profit organizations. We have had both regular and one-time donors. Our donors come from a variety of backgrounds and locations.3. The Groves Center has a governing board of directors who are responsible for overseeing its operation according to the duly-instituted by-laws. The directors come with a knowledge of non-profit leadership, information technology generally, starting new businesses, fundraising, and academic expertise in knowledge domains.4. The data sets that the Groves Center has created or co-created and that it maintains are used around the world. The Groves Center "curates" (maintains and carefully improves) a "canonical" (semi-official) digital representation of the primary "witness" (early copy) of the Hebrew Bible. This digital representation of a 1,000 year old document is freely available for download and unrestricted use. The Groves Center's morphology and syntax databases are used by top academic researchers around the world, from doctoral students to professors at the top of the field with decades of experience. Our morphology database has been used by tens of thousands of users of Bible software over the last quarter century. The Groves Center does not limit the distribution of its databases. Since the Hebrew Bible is an important cultural artifact, the Groves Center provides important, objective (non-partisan and non-sectarian) information about it. The Groves Center is one of the pioneers in the use of information technology to leverage the study and distribution of that knowledge.</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="23017517" softwareVersionNum="2023v5.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Information Technology $318</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $622</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>Telephone $890</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>Business entertainment $643</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>Mailing Services $388</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>books, subscriptions, referenc $232</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>SUPPLIES $20</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.1</FormAndLineReferenceDesc>
        <ExplanationTxt>UNDEPOSITED FUNDS - Beginning $376 UNDEPOSITED FUNDS - Ending $376</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.2</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER ASSET - Beginning $235500 OTHER ASSET - Ending $235500</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Assets.3</FormAndLineReferenceDesc>
        <ExplanationTxt>contribution receivable - Beginning $0 contribution receivable - Ending $1000</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1001</FormAndLineReferenceDesc>
        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $1502 Accounts Payable and Accrued Expenses - Ending $1502</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.1007</FormAndLineReferenceDesc>
        <ExplanationTxt>Secured Mortgages and Notes Payable - Beginning $770 Secured Mortgages and Notes Payable - Ending $770</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
