2025-11-10T14:43:11-06:00 2025-06-30 994625061 CRI ADVISORS LLC 4004 SUMMIT BLVD NE SUITE 800 ATLANTA GA 30319 990 2024-07-01 580622972 GAMMON THEOLOGICAL SEMINARY GAMM 4045810300 653 BECKWITH ST SW ATLANTA GA 30314 DR CANDACE M LEWIS DEAN & PRESIDENT 4045810300 2025-11-10 1 0 TIFFANY T ORR CPA P01559485 7703948000 2025-11-10 2024 2025-03-06 01:10:19Z DR CANDACE M LEWIS 653 BECKWITH ST SW ATLANTA GA 30314 7293014 0 X GAMMON-ITC.ORG X 1883 GA THE MISSION OF GAMMON THEOLOGICAL SEMINARY, A HISTORICALLY AFRICAN AMERICAN INSTITUTION, IN PARTNERSHIP WITH THE INTERDENOMINATIONAL THEOLOGICAL CENTER, IS TO RECRUIT, SUPPORT, AND EDUCATE FAITHFUL PASTORS AND LEADERS IN THEIR CALL TO MINISTRY IN THE CHURCH, COMMUNITY, AND THROUGHOUT THE WORLD. 24 24 9 0 0 0 1185204 1265710 0 90120 751571 1171343 128099 771624 2064874 3298797 32948 87404 0 0 642260 990744 0 0 182892 1014747 1603999 1689955 2682147 374919 616650 16476681 17689267 254799 771028 16221882 16918239 X THE MISSION OF GAMMON THEOLOGICAL SEMINARY, A HISTORICALLY AFRICAN AMERICAN INSTITUTION, IN PARTNERSHIP WITH THE INTERDENOMINATIONAL THEOLOGICAL CENTER, IS TO RECRUIT, SUPPORT, AND EDUCATE FAITHFUL PASTORS AND LEADERS IN THEIR CALL TO MINISTRY IN THE CHURCH, COMMUNITY, AND THROUGHOUT THE WORLD. 0 0 980496 87404 861744 FOUNDED IN 1883 BY THE METHODIST EPISCOPAL CHURCH,WITH ASSISTANCE FROM THE FREEDMEN'S AID SOCIETY, GAMMON THEOLOGICAL SEMINARY IS ONE OF THE 13 THEOLOGICAL SCHOOLS OF THE UNITED METHODIST CHURCH. THE FACULTY AND ADMINISTRATION OF GAMMON/ITC CREATE AN ENVIRONMENT WHERE CRITICAL THINKING, INVESTIGATIVE REFLECTION, DECISION-MAKING AND RESPONSIBLE ACTION ARE FOSTERED.THE VISION OF GAMMON THEOLOGICAL SEMINARY IS TO EDUCATE AND EQUIP PERSONS, CALLED BY GOD, TO BECOME PROPHETIC LEADERS FOR THE MISSION OF MAKING DISCIPLES OF JESUS CHRIST FOR THE TRANSFORMATION OF THE WORLD. GAMMON'S HISTORIC COMMITMENT TO PRODUCING PUBLIC THEOLOGIANS - MEN AND WOMEN WHO ARE SPIRITUALLY ASTUTE, INTELLECTUALLY KEEN, POLITICALLY SOPHISTICATED, AND CULTURALLY SENSITIVE - IS ADVANCED WITH THE ESTABLISHMENT OF THE GAMMON CENTER FOR THE STUDY OF RELIGION AND RACE. THE CENTER ENABLES GAMMON TO EDUCATE AND MOBILIZE SEMINARIANS AND OTHERS TO CHALLENGE RACISM THROUGHOUT THE CHURCH AND AROUND THE WORLD. ADDITIONALLY, THE CENTER ENGAGES LEADERS OF ALL ETHNICITIES WHO DESIRE TO WORK AS PARTNERS IN DISMANTLING RACISM. THE CENTER HAS AT ITS CORE THREE MAJOR STRUCTURAL COMPONENTS:- DAMASCUS ROAD EXPERIENCE (ACADEMIC YEAR PROGRAM OPEN TO SEMINARIANS, CLERGY, AND LAY PERSONS- ENCOUNTERS (RETREAT STYLE SETTINGS CALLED SET FREE AND FIRE AND CLAY)- RACIAL JUSTICE INSTITUTE (A SUMMER RESIDENTIAL EXPERIENCE)GAMMON IS POSITIONED TO CONTINUE THE WORK OF DEVELOPING INCLUSIVE, MULTICULTURAL LEADERSHIP FOR THE CHURCH THAT IS REPRESENTATIVE OF AN INCREASINGLY GLOBAL AND URBANIZED SOCIETY. 980496 1 1 0 0 0 0 0 0 0 1 1 1 0 1 1 1 1 0 1 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 42 0 9 1 0 0 0 0 0 0 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 0 1 1 1 1 0 GA X THE ORGANIZATION 4045810300 653 BECKWITH ST SW ATLANTA GA 30314 BISHOP L JONATHAN HOLSTON CHAIRPERSON 0.00 X X 0 0 0 THOMAS RUMPH JR TREASURER 0.00 X X 0 0 0 REV MAXINE ALLEN MEMBER 0.00 X 0 0 0 REV DR JAMES ANYIKE MEMBER 0.00 X 0 0 0 REV DR DAVID ALLEN MEMBER 0.00 X 0 0 0 REV MAXINE BOLDEN SECRETARY 0.00 X X 0 0 0 REV GIGI A WARREN MEMBER 0.00 X 0 0 0 REV DR MONICA S HALL EDD MEMBER 0.00 X 0 0 0 REV DR KATURAH W JOHNSON MEMBER 0.00 X 0 0 0 REV KEITH E LAWDER MEMBER 0.00 X 0 0 0 BISHOP SHARMA D LEWIS LOGAN MEMBER 0.00 X 0 0 0 REV DR MARVIN MOSS MEMBER 0.00 X 0 0 0 DR MACKIE H NORRIS MEMBER 0.00 X 0 0 0 REV DR DERRICK R RHODES MEMBER 0.00 X 0 0 0 DR HERBERT R MARBURY MEMBER 0.00 X 0 0 0 REV TIFFANIE C POSTELL MEMBER 0.00 X 0 0 0 REV KEVIN KOSH MEMBER 0.00 X 0 0 0 REV DR VICTOR T MCCULLOUGH MEMBER 0.00 X 0 0 0 REV PAUL THIBODEAUX MEMBER 0.00 X 0 0 0 REV ROMONICA MALONE-WARDLEY MEMBER 0.00 X 0 0 0 REV DONALD K REED MEMBER 0.00 X 0 0 0 JAMES H SALLEY MEMBER 0.00 X 0 0 0 REV DR TIFFANY S MURPHY MEMBER 0.00 X 0 0 0 REV PAMELA R LIGHTSEY PHD MEMBER 0.00 X 0 0 0 REV DR CANDACE M LEWIS PRESIDENT-DEAN 40.00 X 132174 0 101449 132174 0 101449 1 0 1 0 VKY RENOVATION LLC 2270 DELVERTON DRIVE DUNWOODY GA 30338 CONSTRUCTION 114791 1 1851 215438 1048421 1265710 TUITION AND FEES 900099 90120 90120 90120 267284 267284 550245 0 550245 550245 550245 4831126 3927067 904059 904059 904059 67150 1851 67150 0 OTHER REVENUE 900099 221379 221379 221379 3298797 861744 0 1171343 X 87404 87404 132174 44859 69852 17463 608614 206559 321644 80411 112562 38203 59487 14872 89366 30330 47229 11807 48028 16300 25382 6346 91125 91125 67306 67306 268901 239070 29831 99979 99979 52674 52674 59084 59084 122489 110240 12249 116051 116051 160331 138169 22162 75000 75000 94597 85137 9460 FACILITIES, REPAIRS AND 256361 230725 25636 OTHER EXPENSE 108983 24621 84362 CREDIT LOSS 31118 31118 2682147 980496 1518759 182892 335160 1133888 218217 16621 115498 89810 39372 37711 4669780 1760775 2458054 2909005 399446 2207589 6482975 4649043 6427959 6645600 16476681 17689267 244076 218011 10723 553017 254799 771028 X 8925875 8860393 7296007 8057846 16221882 16918239 16476681 17689267 616650 79707 0 X 0 1 X 1 0 X 833333 682975 1185204 1265710 3967222 833333 682975 1185204 1265710 3967222 381309 3585913 227783 326430 305729 817529 1677471 24965 13120 30381 221379 289845 5934538 90120 0.60420 0.64330 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 6476794 40100 528960 760990 6284864 6065935 762764 351905 6476794 5691045 717478 342588 6065935 7134739 -1093343 350351 5691045 0.93667 0.06126 0.00207 0 0 169281 169281 3214230 861360 2352870 7875 7875 1278394 899415 378979 2909005 FDN COMMON INVMT POOLS 4649043 F 4649043 BENEFICIAL INTEREST IN TRUSTS 6642828 OPERATING LEASE RIGHT OF USE ASSETS 2772 6645600 OPERATING LEASE LIABILITIES 2772 PERFORMANCE OBLIGATION LIABILITIES 550245 553017 X 3293653 79707 79707 3213946 67306 17545 84851 3298797 2597296 -17545 -17545 2614841 67306 67306 2682147 PART X, LINE 2: UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, GAMMON THEOLOGICAL SEMINARY IS EXEMPT FROM TAXES ON INCOME OTHER THAN UNRELATED BUSINESS INCOME. COLLECTIVELY, THE SEMINARY DOES NOT HAVE ANY UNRELATED BUSINESS INCOME. THE SEMINARY UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FASB ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF JUNE 30, 2025 AND 2024, THE SEMINARY HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES -67,150. GRANTS EXPENSE 84,695. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 67,150. GRANTS EXPENSE -84,695. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 TITLE XI STATEMENT IS AVAILABLE ON WWW.ITC.EDU FOR PUBLIC ACCESS. FOUNDER'S DAY 69001 1851 67150 67150 69001 1851 67150 67150 67150 0 1 STUDENT AID 10 87404 PART I, LINE 2: GAMMON HAS A WEB APPLICATION FOR STUDENT SCHOLARSHIPS: HTTPS://GAMMON-ITC.ORG/GAMMON-SCHOLARSHIP-APPLICATION/ APPLICATIONS ARE REVIEWED BY THE EXECUTIVE ADMINISTRATOR AND THE DEAN/PRESIDENT. X 1 1 X 0 0 0 0 0 0 0 0 0 REV DR CANDACE M LEWIS PRESIDENT-DEAN 110145 0 22029 0 0 0 30835 0 70614 0 233623 0 0 0 CHARLES BUFFINGTON FORMER TRUSTEE 28000 THE ORGANIZATION PAID $28,000 TO SONSEEKER MEDIA LLC FOR CONSULTING SERVICES. THE COMPANY IS OWNED BY CHARLES BUFFINGTON. 0 FORM 990, PART VI, SECTION B, LINE 11B BOARD CHAIR OR TREASURER WILL REVIEW AND DISCUSS FORM 990 PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 15 COMPENSATION FOR THE PRESIDENT/DEAN IS DETERMINED BY THE BOARD OF TRUSTEES PERSONNEL COMMITTEE. OTHER EMPLOYEES' COMPENSATION IS DETERMINED BY THE PRESIDENT/DEAN AND THE BOARD OF TRUSTEES PERSONNEL COMMITTEE. A FULLY EXECUTED AND BOARD-APPROVED POLICY MANUAL IS IN PLACE WHICH INCLUDES INDEPENDENT STUDIES, INDUSTRY STANDARDS REVIEW, ETC. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 239,070. FUNDRAISING EXPENSES 29,831. TOTAL EXPENSES 268,901.