Nonprofit · EIN 57-0833937
GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY
Tax-exempt · TAYLORS, SC 29687
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,060,094 | $4,413,803 | $646,291 | $6,441,065 | $74,731 | $6,366,334 |
| June 30, 2024 | 990 | $4,204,655 | $3,608,299 | $596,356 | $5,687,008 | $26,735 | $5,660,273 |
| June 30, 2023 | 990 | $5,239,788 | $3,006,686 | $2,233,102 | $5,063,088 | $41,159 | $5,021,929 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $4,399,220
- Program service revenue
- $666,824
- Investment income
- $41,010
- Net rental income
- -$30,547
- Net gain from sales of assets
- $31,960
- Net income from fundraising events
- -$17,427
- Net income from sales of inventory
- -$25,983
- Other revenue
- -$46,960
Expenses
- Grants and similar amounts paid
- $423,296
- Compensation of officers, directors and key employees
- $482,579
- Other salaries and wages
- $1,426,057
- Salaries, compensation and benefits (total)
- $2,304,002
- Professional fundraising fees
- $0
- Legal fees
- $500
- Accounting fees
- $30,202
- Occupancy
- $280,229
- Travel
- $199,995
- Depreciation
- $166,523
- Program services (functional)
- $3,082,366
- Management and general (functional)
- $1,011,998
- Fundraising (functional)
- $319,439
Balance sheet and other
- Total assets, start of year
- $5,687,008
- Total assets, end of year
- $6,441,065
- Total liabilities, end of year
- $74,731
- Net assets, end of year
- $6,366,334
- Land, buildings and equipment
- $4,633,951
- Publicly traded securities
- $901,912
- Net assets without donor restrictions
- $5,648,234
- Net assets with donor restrictions
- $718,100
- Gross receipts
- $5,999,269
- Employees
- 22
- Volunteers
- 30
- Year formed
- 1986
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JONATHAN MASTER | PRESIDENT Officer | 40 | $166,512 | $72,739 |
| PATRICK DALY | VICE PRESIDENT Officer | 40 | $176,911 | $9,435 |
| BRAD PERKINS | DIRECTOR OF OPERATIONS Highest-paid employee | 40 | $143,571 | $7,000 |
| WILLIAM VANDOODEWAARD | ACADEMIC DEAN Highest-paid employee | 40 | $107,019 | $40,911 |
| BRETT RUDDER | DIRECTOR OF ADMISSIONS Highest-paid employee | 40 | $122,490 | $4,400 |
| MATT MOORE | DIRECTOR OF ADVANCEMENT Highest-paid employee | 40 | $108,280 | $2,064 |
| JAMES WORTMAN | LIBRARIAN Highest-paid employee | 40 | $105,795 | $2,001 |
| FREDRIC MARCINAK III | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| JOSEPH FOWLER | VICE CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 |
| JAMES HIGGINS | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| MARK T BUBE | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| DALE S WHITE | TRUSTEE Trustee or director | 1 | $0 | $0 |
| TIM WORRELL | TRUSTEE Trustee or director | 1 | $0 | $0 |
| BRUCE R VRIELING | TRUSTEE Trustee or director | 1 | $0 | $0 |
| IAN HAMILTON | TRUSTEE Trustee or director | 1 | $0 | $0 |
9 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL D ROBBINS | TRUSTEE Trustee or director | 1 | $0 |
| DANIEL JARSTFER | TRUSTEE Trustee or director | 1 | $0 |
| DR KEVIN BACKUS | TRUSTEE Trustee or director | 1 | $0 |
| DR DEL BAILEY | TRUSTEE Trustee or director | 1 | $0 |
| CORNELIUS JOHNSON | TRUSTEE Trustee or director | 1 | $0 |
| TRAVIS GRASSMID | TRUSTEE Trustee or director | 1 | $0 |
| CHARLES OLIVEIRA | TRUSTEE Trustee or director | 1 | $0 |
| MICHAEL MYERS | TRUSTEE ALUMNI REPRESENTATIVE Trustee or director | 1 | $0 |
| CAMDEN SPILLER | TRUSTEE Trustee or director | 1 | $0 |
990 for the year ended June 30, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jonathan Master | President Officer | 40 | $132,654 | $70,543 |
| Patrick Daly | Vice President Officer | 40 | $155,659 | $8,297 |
| Brad Perkins | Director of Operations Highest-paid employee | 40 | $137,420 | $6,500 |
| William Vandoodewaard | Academic Dean Highest-paid employee | 40 | $100,600 | $40,305 |
| Brett Rudder | Director of Admissions Highest-paid employee | 40 | $105,263 | $6,013 |
| James Wortman | Librarian Highest-paid employee | 40 | $101,450 | $0 |
| Fredric Marcinak III | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| James Higgins | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Joseph Fowler | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Mark T Bube | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Bruce R Vrieling | Trustee Trustee or director | 1 | $0 | $0 |
| Camden Spiller | Trustee Trustee or director | 1 | $0 | $0 |
| Carl D Robbins | Trustee Trustee or director | 1 | $0 | $0 |
| Charles Oliveira | Trustee Trustee or director | 1 | $0 | $0 |
| Cornelius Johnson | Trustee Trustee or director | 1 | $0 | $0 |
| Dale S White | Trustee Trustee or director | 1 | $0 | $0 |
| Daniel Jarstfer | Trustee Trustee or director | 1 | $0 | $0 |
| Dr Del Bailey | Trustee Trustee or director | 1 | $0 | $0 |
| Dr Kevin Backus | Trustee Trustee or director | 1 | $0 | $0 |
| Frank Aderholdt Jr | Trustee Trustee or director | 1 | $0 | $0 |
| Ian Hamilton | Trustee Trustee or director | 1 | $0 | $0 |
| Michael Myers | Trustee Alumni Representative Trustee or director | 1 | $0 | $0 |
| Tim Worrell | Trustee Trustee or director | 1 | $0 | $0 |
| Travis Grassmid | Trustee Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 22 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jonathan Master | President Officer | 40 | $108,417 | $72,516 |
| Brad Perkins | Director of Operations Highest-paid employee | 40 | $106,748 | $6,000 |
| Fredric Marcinak III | Chairman Trustee or director, Officer | 1 | $0 | $0 |
| James Higgins | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Joseph Fowler | Vice Chairman Trustee or director, Officer | 1 | $0 | $0 |
| Mark T Bube | Secretary Trustee or director, Officer | 1 | $0 | $0 |
| Bruce R Vrieling | Trustee Trustee or director | 1 | $0 | $0 |
| Camden Spiller | Trustee Trustee or director | 1 | $0 | $0 |
| Carl D Robbins | Trustee Trustee or director | 1 | $0 | $0 |
| Charles Oliveira | Trustee Trustee or director | 1 | $0 | $0 |
| Cornelius Johnson | Trustee Trustee or director | 1 | $0 | $0 |
| Dale S White | Trustee Trustee or director | 1 | $0 | $0 |
| Daniel Jarstfer | Trustee Trustee or director | 1 | $0 | $0 |
| David McWilliams Dr | Trustee (Part Year) Trustee or director | 1 | $0 | $0 |
| Del Bailey Dr | Trustee Trustee or director | 1 | $0 | $0 |
| Frank Aderholdt Jr | Trustee Trustee or director | 1 | $0 | $0 |
| Gary Flye | Trustee (Part Year) Trustee or director | 1 | $0 | $0 |
| Ian Hamilton | Trustee Trustee or director | 1 | $0 | $0 |
| Kevin Backus Dr | Trustee Trustee or director | 1 | $0 | $0 |
| Michael Myers | Trustee Alumni Representative Trustee or director | 1 | $0 | $0 |
| Tim Worrell | Trustee Trustee or director | 1 | $0 | $0 |
| Travis Grassmid | Trustee Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 200 E MAIN ST, TAYLORS, SC 29687-2358
- Principal officer (990 for 2024)
- JONATHAN MASTER, PO BOX 690, TAYLORS, SC 296870014
- Signed the 990
- JONATHAN MASTER, PRESIDENT
- Phone
- (864) 322-2718
- Website
- WWW.GPTS.EDU
- Return prepared by
- CRI CAPIN CROUSE ADVISORS LLC
Mission
TO EQUIP MEN TO BE PREACHERS, PASTORS, AND CHURCHMEN FOR CHRIST'S KINGDOM AMONG THE NATIONS.
Program accomplishments
- 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 150 STUDENTS.Expenses $3,082,366 · grants $423,296 · revenue $640,841
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0833937
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1987
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B50)
- Assets (IRS master file)
- $6,441,065
- Income (IRS master file)
- $5,999,269
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,060,094 | $4,413,803 | $6,441,065 | IRS |
| 990 | June 2024 | $4,204,655 | $3,608,299 | $5,687,008 | IRS |
| 990 | June 2023 | $5,239,788 | $3,006,686 | $5,063,088 | XML |
| 990 | June 2022 | $2,372,778 | $2,166,798 | $2,831,446 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0833937).
Questions about GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY
- What is the EIN of GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY is 57-0833937.
- Is GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1987.
- Are donations to GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY?
- The 990 for the year ended June 30, 2025 names JONATHAN MASTER.
- Who are the officers and directors of GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY?
- The 990 for the year ended June 30, 2025 lists 24 people; 7 received compensation from the organization, the highest $166,512 (JONATHAN MASTER, PRESIDENT).
- How much revenue does GREENVILLE PRESBYTERIAN THEOLOGICAL SEMINARY have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,060,094, expenses of $4,413,803 and total assets of $6,441,065 at year end.
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