Nonprofit · EIN 35-1622256
GRADUATE THEOLOGICAL FOUNDATION
Tax-exempt · SARASOTA, FL 34238
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $368,759 | $366,080 | $2,679 | $67,415 | $19,684 | $47,731 |
| December 31, 2024 | 990 | $346,388 | $344,055 | $2,333 | $45,052 | $0 | $45,052 |
| December 31, 2023 | 990 | $453,457 | $582,591 | -$129,134 | $42,719 | $0 | $42,719 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,472
- Program service revenue
- $355,963
- Investment income
- $84
- Other revenue
- $1,240
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $189,607
- Other salaries and wages
- $69,844
- Salaries, compensation and benefits (total)
- $275,729
- Professional fundraising fees
- $0
- Legal fees
- $300
- Accounting fees
- $6,378
- Occupancy
- $10,021
- Program services (functional)
- $193,623
- Management and general (functional)
- $172,457
Balance sheet and other
- Total assets, start of year
- $45,052
- Total assets, end of year
- $67,415
- Total liabilities, end of year
- $19,684
- Net assets, end of year
- $47,731
- Net assets without donor restrictions
- $35,690
- Net assets with donor restrictions
- $12,041
- Gross receipts
- $368,759
- Employees
- 4
- Volunteers
- 0
- Year formed
- 1984
- State of legal domicile
- IN
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER KIRBAS | PROVOST Trustee or director | 35 | $68,952 | $0 |
| PAUL KIRBAS | CHAIRMAN OF THE BOARD Trustee or director, Officer | 35 | $49,117 | $18,304 |
| SANTIAGO MARIN | TREASURER Trustee or director, Officer | 30 | $53,234 | $0 |
| KENDRA E CLAYTON | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| GLENN DUNN | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| PASTOR CARLOS E HAM | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| DR DENNIS REID | DIRECTOR Trustee or director | 0.3 | $0 | $0 |
| LUANN FALKOWSKI | SECRETARY Trustee or director, Officer | 10 | $0 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JENNIFER KIRBAS | PROVOST Trustee or director | 0.19 | $72,945 | $6,173 |
| PAUL KIRBAS | CHAIRMAN OF THE BOARD Trustee or director, Officer | 15 | $31,613 | $6,173 |
| KENDRA E CLAYTON | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
| GLENN DUNN | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
| PASTOR CARLOS E HAM | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
| DR DENNIS REID | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| PAUL KIRBAS | CHAIRMAN OF THE BOARD Trustee or director, Officer | 15 | $132,288 | $5,560 |
| JENNIFER KIRBAS | PROVOST Trustee or director | 0.19 | $101,421 | $5,560 |
| KENDRA E CLAYTON | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
| GLENN DUNN | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
| PASTOR CARLOS E HAM | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
| DR DENNIS REID | DIRECTOR Trustee or director | 0.19 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 8388 S TAMIAMI TRAIL STE 294, SARASOTA, FL 34238-2934
- Principal officer (990 for 2025)
- PAUL KIRBAS, 8388 S TAMIAMI TRAIL STE 294, SARASOTA, FL 34238
- Signed the 990
- PAUL KIRBAS, CHAIRMAN OF THE BOARD
- Phone
- (800) 423-5983
- Website
- WWW.GTFEDUCATION.ORG
- Return prepared by
- KRUGGEL LAWTON & COMPANY LLC
Mission
THE GRADUATE THEOLOGICAL FOUNDATION IS AN INTERRELIGIOUS DEGREE GRANTING EDUCATIONAL INSTITUTION THAT PROVIDES CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR MINISTRY PROFESSIONALS.
Program accomplishments
- 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.Expenses $149,330 · revenue $275,490
- 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.Expenses $21,514 · revenue $39,689
- 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.Expenses $21,514 · revenue $39,689
- CERTIFICATE PROGRAMS.Expenses $1,265 · revenue $2,335
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 35-1622256
- 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
- 1985
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A78Z)
- Assets (IRS master file)
- $67,415
- Income (IRS master file)
- $368,759
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $368,759 | $366,080 | $67,415 | XML |
| 990 | December 2024 | $346,388 | $344,055 | $45,052 | XML |
| 990 | December 2023 | $453,457 | $582,591 | $42,719 | XML |
| 990 | December 2022 | $595,428 | $679,307 | $172,253 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 35-1622256).
Questions about GRADUATE THEOLOGICAL FOUNDATION
- What is the EIN of GRADUATE THEOLOGICAL FOUNDATION?
- The employer identification number (EIN) of GRADUATE THEOLOGICAL FOUNDATION is 35-1622256.
- Is GRADUATE THEOLOGICAL FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1985.
- Are donations to GRADUATE THEOLOGICAL FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does GRADUATE THEOLOGICAL FOUNDATION 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 GRADUATE THEOLOGICAL FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did GRADUATE THEOLOGICAL FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of GRADUATE THEOLOGICAL FOUNDATION?
- The 990 for the year ended December 31, 2025 names PAUL KIRBAS.
- Who are the officers and directors of GRADUATE THEOLOGICAL FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 3 received compensation from the organization, the highest $68,952 (JENNIFER KIRBAS, PROVOST).
- How much revenue does GRADUATE THEOLOGICAL FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $368,759, expenses of $366,080 and total assets of $67,415 at year end.
Other nonprofits in SARASOTA
- FLORIDA WEST COAST SYMPHONY INC EIN 59-2603081 · last filed 990 for 2025
- ASOLO THEATER INC EIN 59-2717909 · last filed 990 for 2025
- SARASOTA OPERA ASSOCIATION INC EIN 23-7089047 · last filed 990 for 2025
- SARASOTA BALLET OF FLORIDA INC EIN 65-0135900 · last filed 990 for 2025
- FLORIDA STUDIO THEATRE INC EIN 23-7362760 · last filed 990 for 2025
- MARIETTA MUSEUM OF ART & WHIMSY INC EIN 27-0328538 · last filed 990-PF for 2025
- WESTCOAST BLACK THEATRE TROUPE OF FLORIDA INC EIN 65-1040662 · last filed 990 for 2025
- WOMANS EXCHANGE INC OF SARASOTA EIN 59-1109482 · last filed 990 for 2025
All nonprofits in SARASOTA · Florida · Arts, culture and humanities