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Nonprofiteer
← WESTMINSTER THEOLOGICAL SEMINARY

Form 990 for tax year 2022

Filed by WESTMINSTER THEOLOGICAL SEMINARY.

Totals

Total revenue
$30,439,771
Total expenses
$26,717,177
Contributions and grants received
$12,492,680
Grants paid
$3,727,539
Program services expenses (Part IX)
$19,358,127
Management and general expenses
$4,337,110
Fundraising expenses
$3,021,940
Program service expenses (Part III)
$19,358,127

Program services were 72.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Listed in Part VII

  • Francis McGowen

    Board Treasurer (part year)

    Total calculated
    $0
    Hours/week
    5

  • John Weiser

    Board Chairman

    Total calculated
    $0
    Hours/week
    5

  • M Douglas Hart

    Board Vice Chairman

    Total calculated
    $0
    Hours/week
    5

  • Tom Conway

    Interim Board Treasurer

    Total calculated
    $0
    Hours/week
    5

  • Gabriel NE Fluhrer

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Gregory A Poland

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Harry Reeder

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Hugh Jacks

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • John Maynard

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Juan Carlos Martinez

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Larry Puls

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Mark Sallade

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Richard B Gaffin III

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Richard Phillips

    Trustee

    Total calculated
    $0
    Hours/week
    5

  • Zachary Aills

    Trustee

    Total calculated
    $0
    Hours/week
    5 + 1 related

  • Chun Lai

    Chief Operating Officer

    Total calculated
    $180,321
    From this org
    $149,269
    From related orgs
    $0
    Other
    $31,052
    Hours/week
    45 + 1 related

    Schedule J breakdown matched by us

    Base
    $148,945
    Bonus
    $0
    Other
    $324
    Deferred
    $10,369
    Nontaxable benefits
    $20,683
    Filer's total
    $180,321

  • David Garner

    Academic Dean

    Total calculated
    $189,014
    From this org
    $107,921
    From related orgs
    $0
    Other
    $81,093
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $106,319
    Bonus
    $152
    Other
    $1,450
    Deferred
    $23,198
    Nontaxable benefits
    $57,895
    Filer's total
    $189,014

  • James Sweet

    General Counsel

    Total calculated
    $56,194
    From this org
    $52,608
    From related orgs
    $0
    Other
    $3,586
    Hours/week
    45

  • Jerry Timmis

    VP of Stewardship

    Total calculated
    $174,745
    From this org
    $146,481
    From related orgs
    $0
    Other
    $28,264
    Hours/week
    45 + 1 related

    Schedule J breakdown matched by us

    Base
    $145,578
    Bonus
    $0
    Other
    $903
    Deferred
    $10,369
    Nontaxable benefits
    $17,895
    Filer's total
    $174,745

  • Lee Augsburger

    Secretary (part year)

    Total calculated
    $29,900
    From this org
    $29,900
    From related orgs
    $0
    Other
    $0
    Hours/week
    11

  • Pau Ping Sze To

    Director of Finance

    Total calculated
    $116,384
    From this org
    $101,625
    From related orgs
    $0
    Other
    $14,759
    Hours/week
    45

  • Peter Lillback

    President

    Total calculated
    $234,866
    From this org
    $144,516
    From related orgs
    $0
    Other
    $90,350
    Hours/week
    45 + 1 related

    Schedule J breakdown matched by us

    Base
    $132,596
    Bonus
    $0
    Other
    $11,920
    Deferred
    $13,303
    Nontaxable benefits
    $77,047
    Filer's total
    $234,866

  • Steve Carter

    VP Campus Life/Secretary

    Total calculated
    $143,515
    From this org
    $129,946
    From related orgs
    $0
    Other
    $13,569
    Hours/week
    45

  • Andrew Schwartz

    Sr Director of Stewardship

    Total calculated
    $150,223
    From this org
    $124,160
    From related orgs
    $0
    Other
    $26,063
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $107,444
    Bonus
    $16,500
    Other
    $216
    Deferred
    $8,855
    Nontaxable benefits
    $17,208
    Filer's total
    $150,223

  • Jonathan Brack

    Sr Director of Enrollment

    Total calculated
    $153,904
    From this org
    $127,628
    From related orgs
    $0
    Other
    $26,276
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $127,444
    Bonus
    $0
    Other
    $184
    Deferred
    $9,100
    Nontaxable benefits
    $17,176
    Filer's total
    $153,904

  • Mark Garcia

    Professor - Systematic Theology

    Total calculated
    $151,565
    From this org
    $123,405
    From related orgs
    $0
    Other
    $28,160
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $103,658
    Bonus
    $3,547
    Other
    $16,200
    Deferred
    $8,239
    Nontaxable benefits
    $19,921
    Filer's total
    $151,565

  • Mike Halpin

    Enterprise Transformation Lead

    Total calculated
    $140,110
    From this org
    $114,742
    From related orgs
    $0
    Other
    $25,368
    Hours/week
    45

  • Yohan Kim

    Sr Director of Online Learning

    Total calculated
    $169,954
    From this org
    $142,628
    From related orgs
    $0
    Other
    $27,326
    Hours/week
    45

    Schedule J breakdown matched by us

    Base
    $127,444
    Bonus
    $15,000
    Other
    $184
    Deferred
    $10,150
    Nontaxable benefits
    $17,176
    Filer's total
    $169,954

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Discretionary spending account
  • 1a · Housing allowance or residence for personal use
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Schedule J, Part I, Line 1a Discretionary spending account
President Peter Lillback has a discretionary account used for projects not anticipated during budgeting. These funds are used solely for Seminary initiatives and documentation to support business use of the funds is provided according to the accountable plan rules.
Schedule J, Part I, Line 1a Housing allowance or residence for personal use
Pursuant to Internal Revenue Code Section 107, ministerial housing allowances are provided for qualifying ministerial employees. This is not included in taxable compensation. Peter Lillback, President, David Garner, Academic Dean and Mark Garcia, Professor of Systematic Theology met the qualifications for and received a ministerial housing allowance during the tax year.
Schedule J, Part I, Line 7 Non-fixed payments
The board approved nonfixed payments made in the form of discretionary bonuses.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2022
Filed
15 May 2024
IRS schema version
2022v5.0
Source object
202421369349302652

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