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        <ExplanationTxt>Employees are encouraged to accept customary business courtesies such as occasional meals or small promotional items as long as they are of nominal value and do not influence business judgment. If you believe a conflict may exist or could be perceived as such it is your responsibility to disclose it immediately to your supervisor or designated leadership. Transparency and early disclosure are essential to protecting the integrity of our mission.</ExplanationTxt>
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        <ExplanationTxt>During the fiscal year ended June 30, 2025, Turner Theological Seminary continued building the academic, operational, and financial capacity necessary to fulfill its mission as an independent graduate theological institution. The Seminary enrolled 54 Master of Divinity students and 98 certificate program students while investing in academic quality, governance, technology, institutional effectiveness, and responsible financial stewardship. Turner advanced its mission by preparing men and women for ecclesial leadership through graduate theological education, leadership formation, spiritual development, and lifelong learning. During thereporting year, the Seminary strengthened its institutional infrastructure through strategic planning, academic assessment, compliance initiatives, and continuous improvement. The Seminary awarded approximately 668,132 in scholarships and fellowships, reflecting its commitment to expanding educational access and supporting student success. In addition to its academic programs, Turner operated campus housing serving students from neighboring colleges and universities, as well as seasonal housing for Turner students. This auxiliary enterprise demonstrates responsible stewardship of institutional resources while generating financial support for the Seminarys educational mission and long-term sustainability. During the reporting year, the Seminary actively pursued accreditation with the Southern Association of Colleges and Schools Commission on Colleges SACSCOC and Associate Membership with the Association of Theological Schools ATS while maintaining Candidate Status with the Transnational Association of Christian Colleges and Schools TRACS. Turner also submitted its Title IV application to the U.S. Department of Education as part of its commitment to expanding access to federal student financial aid. These initiatives reflected the Seminarys commitment to academic excellence, institutional effectiveness, and educational opportunities for students. Subsequent Institutional Developments although outside the reporting period covered by this Form 990, Turner Theological Seminary continued to build upon the progress described above. During FY2026, the Seminary received SACSCOC Candidacy and ATS Associate Membership, significant milestones that resulted from accreditation initiatives actively pursued during FY2025. As of the date of this filing, Turner continues working with the U.S. Department of Education on its Title IV application and is awaiting a final eligibility determination. Although exempt from the federal Form 990 filing requirement, Turner Theological Seminary haselected to file this return voluntarily as part of its commitment to transparency, accountability, and responsible stewardship. The Seminary intends to continue filing Form 990 annually in support of sound governance, philanthropic partnerships, and long-term institutional sustainability. Rooted in its African Methodist Episcopal heritage and multi-denominational in spirit, Turner Theological Seminary remains committed to preparing leaders who faithfully serve the Church and transform communities throughout the world.</ExplanationTxt>
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