2026-08-03T14:32:10-05:00 2025-12-31 351307701 KRUGGEL LAWTON & COMPANY LLC 210 S MICHIGAN ST SUITE 200 SOUTH BEND IN 46601 990 2025-01-01 351622256 GRADUATE THEOLOGICAL FOUNDATION INC GRAD 8004235983 8388 S TAMIAMI TRAIL STE 294 SARASOTA FL 34238 PAUL KIRBAS CHAIRMAN OF THE BOARD 8004235983 2026-07-23 1 MARGENE ZINK P01222961 5742894011 2026-07-23 2025 2025-03-06 01:10:19Z GRADUATE THEOLOGICAL FOUNDATION PAUL KIRBAS 8388 S TAMIAMI TRAIL STE 294 SARASOTA FL 34238 368759 0 X WWW.GTFEDUCATION.ORG X 1984 IN THE GRADUATE THEOLOGICAL FOUNDATION IS AN INTERRELIGIOUS DEGREE GRANTING EDUCATIONAL INSTITUTION THAT PROVIDES CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR MINISTRY PROFESSIONALS. 6 4 4 0 0 0 26052 11472 320091 355963 173 84 72 1240 346388 368759 0 0 0 0 215909 275729 0 0 0 128146 90351 344055 366080 2333 2679 45052 67415 0 19684 45052 47731 X THE GRADUATE THEOLOGICAL FOUNDATION IS AN INTERRELIGIOUS DEGREE GRANTING EDUCATIONAL INSTITUTION THAT PROVIDES CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR MINISTRY PROFESSIONALS. 0 0 149330 275490 THE FOUNDATION IS AN INTERRELIGIOUS DEGREE GRANTING EDUCATIONAL INSTITUTION THAT PROVIDES CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR MINISTRY PROFESSIONALS. ALL EDUCATIONAL DEGREE PROGRAMS ARE DESIGNED FOR ADVANCED LEARNING THAT IS SELF IMPROVING AND MOTIVATIONAL IN NATURE FOR FULLY CREDENTIALED PROFESSIONALS IN MINISTRY. STUDENTS MAY COMPLETE THE ACADEMIC REQUIREMENTS OF THEIR DOCTORAL, MASTERS, OR UNDERGRADUATE DEGREES THROUGH ENDORSED PROGRAMS AND VENUES THROUGHOUT THE U.S. AND ABROAD, AND ALSO DIRECTLY THROUGH THE FOUNDATION IN THE FORM OF ONLINE, DISTANCE OR ON-SITE STUDY. BOTH PROFESSIONAL (PRAXIS-ORIENTED) AND ACADEMIC (RESEARCH ORIENTED) DEGREES ARE OFFERED. DOCTORAL DEGREE PROGRAMS OFFERED BY THE FOUNDATION REQUIRE THE COMPLETION OF AN APPROVED COURSE CURRICULUM AND THE DEVELOPMENT OF A FINAL PRAXIS-BASED DOCTORAL PROJECT (PROFESSIONAL DOCTORATES) OR A RESEARCH BASED DOCTORAL THESIS (ACADEMIC DOCTORATES) THAT IS EVALUATED BY FACULTY MEMBERS. DURING THE YEAR 2025, THE FOUNDATION GRADUATED 34 DOCTORAL STUDENTS. OF THE 153 STUDENTS ENROLLED AT DECEMBER 31, 2025 (END OF YEAR TOTAL ENROLLMENT), 118 WERE IN DOCTORAL PROGRAMS. 21514 39689 MASTERS DEGREE PROGRAMS REQUIRE THE COMPLETION OF AN APPROVED COURSE CURRICULUM AND THE DEVELOPMENT OF A FINAL PRAXIS-BASED MASTERS PROJECT (PROFESSIONAL MASTERS) OR A RESEARCH-BASED MASTERS THESIS (ACADEMIC MASTERS) THAT IS EVALUATED BY FOUNDATION FACULTY. DURING THE YEAR 2025, THE FOUNDATION GRADUATED 1 MASTERS STUDENT. OF THE 153 STUDENTS ENROLLED AT DECEMBER 31, 2025 (END OF YEAR TOTAL ENROLLMENT), 17 WERE IN MASTERS PROGRAMS. 21514 39689 UNDERGRADUATE PROGRAMS REQUIRE THE COMPLETION OF AN APPROVED COURSE CURRICULUM AND A FINAL PAPER THAT IS EVALUATED BY FACULTY MEMBERS. DURING THE YEAR 2025, THE FOUNDATION GRADUATED 8 UNDERGRADUATE STUDENTS. OF THE 153 STUDENTS ENROLLED AT DECEMBER 31, 2025 (END OF YEAR TOTAL ENROLLMENT), 17 STUDENTS WERE IN UNDERGRADUATE PROGRAMS. 1265 2335 CERTIFICATE PROGRAMS. 1265 2335 193623 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 4 1 0 0 0 0 0 0 0 0 0 0 0 0 X 6 4 1 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 IN X SANTIAGO MARIN 8004235983 320 CENTRAL AVENUE SARASOTA FL 34236 JENNIFER KIRBAS PROVOST 35.00 X 68952 0 0 KENDRA E CLAYTON DIRECTOR 0.30 X 0 0 0 GLENN DUNN DIRECTOR 0.30 X 0 0 0 PASTOR CARLOS E HAM DIRECTOR 0.30 X 0 0 0 DR DENNIS REID DIRECTOR 0.30 X 0 0 0 PAUL KIRBAS CHAIRMAN OF THE BOARD 35.00 X X 49117 0 18304 LUANN FALKOWSKI SECRETARY 10.00 X X 0 0 0 SANTIAGO MARIN TREASURER 30.00 X X 53234 0 0 171303 0 18304 0 0 0 0 0 11472 11472 TUITION 611710 267500 267500 COURSE FEES 611710 85900 85900 APPLICATION FEES 611710 1560 1560 TRANSCRIPTS 611710 903 903 GRADUATION FEES 611710 100 100 355963 84 84 MISCELLANEOUS REVENUE 900099 1240 1240 1240 368759 357203 0 84 X 189607 94804 94803 69844 34922 34922 16278 8139 8139 300 300 6378 6378 52589 49615 2974 588 588 18208 18208 165 165 10021 5010 5011 545 545 1475 1475 MISCELLANEOUS EXPENSE 82 82 366080 193623 172457 0 4042 15946 4535 29 35000 51440 1475 0 7726 7726 0 0 45052 67415 19684 0 19684 X 33011 35690 12041 12041 45052 47731 45052 67415 2679 0 X 0 0 0 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7726 7726 0 0 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 INCLUDED ON ORGANIZATION'S WEBSITE AND PRINTED PUBLICATIONS. JEFFREY KIRBAS SON OF PROVOST AND CHAIRMAN 33115 JEFFREY KIRBAS, (SON OF PROVOST AND CHAIRMAN) WAS AN EMPLOYEE OF THE ORGANIZATION DURING THE YEAR. AMOUNT INCLUDES GROSS WAGES FOR 2025. 0 FORM 990, PART VI, SECTION A, LINE 2 BOARD OF DIRECTORS - FAMILY RELATIONSHIPS: PAUL KIRBAS (CHAIRMAN OF THE BOARD), JENNIFER KIRBAS (DIRECTOR): MARRIED FORM 990, PART VI, SECTION B, LINE 11B COPIES OF FORM 990 WILL BE PROVIDED TO ALL DIRECTORS PRIOR TO FILING. CURRENTLY THERE IS NO FORMAL REVIEW PROCESS. FORM 990, PART VI, SECTION C, LINE 19 ADDITIONAL INFORMATION IS AVAILABLE TO THE PUBLIC THROUGH THE ORGANIZATION'S WEBSITE (WWW.GTFEDUCATION.ORG), ANNUAL CATALOG, OTHER PUBLICATIONS, OR ITS MAIN OFFICE AT 751 SOUTH ORANGE AVE., SARASOTA, FL 34238. FORM 990, PART IX, LINE 11G CONTRACT SERVICES: PROGRAM SERVICE EXPENSES 7,340. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,340. FACULTY TUTORIAL: PROGRAM SERVICE EXPENSES 38,265. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 38,265. FACULTY DEFENSE PANEL: PROGRAM SERVICE EXPENSES 3,270. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,270. ORDINARIUS STIPEND: PROGRAM SERVICE EXPENSES 540. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 540. PAYROLL EXPENSES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 2,974. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,974. STUDENT PAPERS READ BY FACULTY: PROGRAM SERVICE EXPENSES 200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 200.