2020-03-13T16:31:21-05:00 2019-05-31 BKD LLP 190 E Capitol Street Ste 500 Jackson MS 392012190 990 2018-06-01 640428676 REFORMED THEOLOGICAL SEMINARY % E BRADLEY TISDALE REFO 6019231600 5422 Clinton Blvd Jackson MS 39209 E BRADLEY TISDALE COFO 6019231600 2020-04-15 true Fatima Chase CPA P01677201 6019486700 167.68.126.162 64248120200735000179 2020-03-13 P 5A0E8D6C4B5950E52DE464BEBEDA7C30598AEA7B 823702202746770B51A67577CD28BFC4F54EFBFB 2018 2020-09-23 17:36:50Z J LIGON DUNCAN III 5422 CLINTON BLVD JACKSON MS 39209 32486946 false X RTS.EDU X 1964 MS TO PREPARE LEADERS FOR THE CHURCH with "a mind for truth and a heart for god" through a program of graduate theological education. 17 16 350 17 -229457 -232317 8395056 6656122 10817647 11504087 8885328 4221054 24458 288175 28122489 22669438 4135736 4651634 0 0 10987392 11420627 0 0 1480863 6180829 6608303 21303957 22680564 6818532 -11126 106785507 102463230 2728183 2961377 104057324 99501853 REFORMED THEOLOGICAL SEMINARY (RTS) EXISTS TO GLORIFY THE TRIUNE GOD AND TO SERVE HIS CHURCH IN ALL BRANCHES OF EVANGELICAL CHRISTIANITY, ESPECIALLY PRESBYTERIAN AND REFORMED CHURCHES, BY PROVIDING REFORMED GRADUATE THEOLOGICAL EDUCATION THAT IS GLOBALLY ACCESSIBLE. REFORMED THEOLOGICAL SEMINARY EQUIPS ITS STUDENTS FOR MINISTRY, PRIMARILY THROUGH PASTORAL TRAINING, TO BE SERVANT LEADERS MARKED BY "A MIND FOR TRUTH. A HEART FOR GOD." false false 17095473 4651634 11783433 THE SEMINARY SERVES APPROXIMATELY 1,800 STUDENTS THROUGH CAMPUSES In JACKSON, MS, ORLANDO, FL, CHARLOTTE, NC, METRO WASHINGTON, DC, ATLANTA, GA, HOUSTON, TX, DALLAS, TX, NEW YORK, NY, DISTANCE EDUCATION PROGRAMS, AND EXTENSION SITES IN MEMPHIS, TN, AND SAO PAULO, BRAZIL. STUDENTS ARE ENROLLED IN THE FOLLOWING ACADEMIC DEGREE PROGRAMS: MASTER OF DIVINITY, MASTER OF ARTS (THEOLOGICAL STUDIES), MASTER OF ARTS (BIBLICAL STUDIES), MASTER OF ARTS (RELIGION), MASTER OF ARTS IN COUNSELING, MASTER OF ARTS IN MARRIAGE AND FAMILY THERAPY AND COUNSELING, MASTER OF ARTS IN CHRISTIAN COUNSELING, AND DOCTOR OF MINISTRY. 17095473 true true false false false false false true false true true true false false true true false true true true true false true false true false false false true true false false false false false false true false true false false false true true true true false false true 197 0 true 350 true true true false false false false false false false false false false false X 17 16 false false false false false false false true true false true true true true true true true true true true false AK CO DC KY MD MA MI NV NH NJ NY OH OK OR SC WA WI X E BRADLEY TISDALE 6019231600 5422 CLINTON BLVD JACKSON MS 39209 X RICHARD L RIDGWAY CHAIRMAN 1.0 1.0 X X 0 0 0 PAUL HURST VICE CHAIRMAN 1.0 1.0 X X 0 0 0 RODERICK RUSS III SECRETARY 1.0 1.0 X X 0 0 0 BF BRACY TRUSTEE 1.0 1.0 X 0 0 0 COLLIE W LEHN TRUSTEE 1.0 1.0 X 0 0 0 DAVID LUCAS TRUSTEE 1.0 1.0 X 0 0 0 J SCOTT REDD SR TRUSTEE 1.0 1.0 X 500 0 0 JAMES L MOORE TRUSTEE 1.0 1.0 X 0 0 0 GEORGE R FAIR TRUSTEE 1.0 1.0 X 0 0 0 WILLIAM M MOUNGER II TRUSTEE 1.0 1.0 X 0 0 0 LARRY W EDWARDS TRUSTEE 1.0 1.0 X 0 0 0 HU MEENA TRUSTEE 1.0 0.0 X 0 0 0 SCOTT MACLELLAN TRUSTEE 1.0 0.0 X 0 0 0 WARREN WILLIAMSON TRUSTEE 1.0 0.0 X 0 0 0 CHARLES L IRBY SR TRUSTEE 1.0 0.0 X 0 0 0 ROBERT T CURTIS TRUSTEE 1.0 0.0 X 0 0 0 T DAVID ELKIN TRUSTEE 1.0 0.0 X 0 0 0 J LIGON DUNCAN III CHANCELLOR/CEO 40.0 1.0 X 285392 0 44828 ROBERT J CARA PROVOST/CAO 40.0 0.0 X 147694 0 31970 E BRADLEY TISDALE CHIEF OPERATING AND FINANCIAL 40.0 1.0 X 136066 0 34000 PAULINE M STONE CHIEF INST ASSESSMENT OFFICER 25.0 0.0 X 57205 0 5735 GUY L RICHARDSON PRESIDENT - JACKSON 40.0 0.0 X 61180 0 97540 SCOTT R SWAIN PRESIDENT - ORLANDO 40.0 0.0 X 138142 0 30540 MICHAEL J KRUGER PRESIDENT - CHARLOTTE 40.0 0.0 X 145841 0 31191 JOHN S REDD JR PRESIDENT - WASHINGTON 40.0 0.0 X 137870 0 28568 MATTHEW BRYANT SENIOR VP - DEVELOPMENT 40.0 0.0 X 122643 0 27823 1232533 0 332195 14 false true false RENAISSANCE ROSS BRIDGE 4000 GRAND AVE HOOVER AL 35226 DONOR HOSPITALITY 168936 PENDLETON SECURITY PO BOX 14005 JACKSON MS 39236 SECURITY 153541 MTFA 316 PENNSYLVANIA AVE SE SUITE 401 WASHINGTON DC 20003 CONSTRUCTION/DESIGN 103505 3 703188 33666 5919268 1657416 6656122 TUITION AND FEES 611600 11504087 11504087 11504087 1047887 -229457 1277344 0 0 627459 410191 217268 0 217268 63683 153585 12197140 27406 9051379 3145761 27406 3173167 3173167 0 703188 58728 -58728 -58728 0 0 0 211182 297210 -86028 -86028 COUNSELING CLINIC INCOME 900099 103434 103434 FINANCE CHARGES 900099 25862 25862 STUDENT CLINIC FEES 900099 20370 20370 65997 65997 215663 22669438 11783433 -229457 4459340 5000 5000 4632323 4632323 14311 14311 0 760151 364613 283732 111806 0 8361872 6022246 1406382 933244 578542 378712 160431 39399 1127174 782152 295325 49697 592888 369856 184022 39010 0 12589 6077 6512 68843 68843 0 0 262841 262841 792968 510257 200118 82593 29956 7051 22905 586555 307233 185637 93685 490624 375340 113634 1650 0 1070007 909519 160488 620325 371237 185766 63322 0 206974 88052 81394 37528 0 7448 7448 1309882 1080691 229191 163263 125381 37882 SECURITY 158875 146872 12003 VISA PROCESSING 108332 100680 7652 MOVING EXPENSES 100866 83366 12500 5000 UNRELATED BUSINESS INCOME TAX -73 -73 618028 521261 94450 2317 22680564 17095473 4104228 1480863 185062 227133 1383364 1341619 508500 2500 224632 228911 0 0 0 0 41965 41965 127745 135856 391058 370437 51586714 31219041 20450282 20367673 39736392 38366240 41030715 38606505 0 0 0 0 2705792 2774391 106785507 102463230 862808 1114880 0 0 916580 946282 0 0 0 0 0 4672 0 0 0 0 948795 895543 2728183 2961377 X 53211399 47607522 50845925 51894331 0 0 104057324 99501853 106785507 102463230 X -11126 -4527025 -17320 X false true X true false X 6779137 21326698 6714609 8395056 6656122 49871622 0 0 6779137 21326698 6714609 8395056 6656122 49871622 20078114 29793508 1825017 1720614 1954984 1592640 1675346 8768601 79556 31845 20040 0 0 131441 93360 135321 145244 165093 215633 754651 59526315 0.50051 0.50270 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 396250 X X false 73353893 5359738 266333 14100 4869 78960995 64934577 8098406 386185 60000 5275 73353893 69160587 271669 609850 17700 5086104 3725 64934577 55893188 13125401 151163 4500 4665 69160587 48009900 7853597 42251 8000 4560 55893188 0.40000 0.60000 false true true 6553922 6553922 27662929 16704105 10958824 83740 43167 40573 13003654 11409629 1594025 4282468 3062139 1220329 20367673 FLEXIBLE CAPITAL 8647040 F EQUITY - INTERNATIONAL 8879408 F EQUITY - DOMESTIC 7545204 F PRIVATE EQUITY 7601355 F FIXED INCOME - INTERNATIONAL 1544492 F NON-PUBLIC ST-BCC BANKSHARES 3900 C PUBLIC REAL ASSETS 4385106 F 38606505 0 ANNUITY OBLIGATIONS 862846 STUDENT HOUSING DEPOSITS 32697 895543 X 13981747 -4527025 -4926795 -9453820 23435567 -766129 -766129 22669438 18537218 766129 766129 17771089 4909475 4909475 22680564 SCHEDULE D, PART III, LINE 4: THE SEMINARY HAS THREE TORAH SCROLLS (ONE EACH AT OUR JACKSON, ORLANDO, AND CHARLOTTE CAMPUSES) THAT ARE DISPLAYED FOR THE BENEFIT OF FUTURE STUDENTS AND FRIENDS OF THE SEMINARY. SCHEDULE D, PART V, LINE 4: THE ENDOWMENT FUNDS ARE USED TO FUND OPERATING EXPENSES, AWARD SCHOLARSHIPS TO STUDENTS, TAKE ADVANTAGE OF STRATEGIC OPPORTUNITIES, AND TO MAKE DISTRIBUTIONS TO OTHER 501(C)(3) ORGANIZATIONS. SCHEDULE D, PART X, LINE 2: THE CONSOLIDATED FINANCIAL STATEMENT EFFECTS OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN ARE RECOGNIZED IN THE CONSOLIDATED FINANCIAL STATEMENTS WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. INTEREST AND PENALTIES, IF ANY, ARE INCLUDED IN EXPENSES IN THE CONSOLIDATED STATEMENT OF ACTIVITIES. AS OF MAY 31, 2019 AND 2018, THE SEMINARY HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. Part XI, Line 2d: Other Adjustments: Investment management fees ($262,841) change in beneficial interest in trusts ($17,320) Reclass Scholarships ($4,646,634) TOTAL TO SCHEDULE D, PART XI, LINE 2D: ($4,926,795) Part XI, Line 4b: Other Adjustments: Reclass Cost of Sales ($297,210) Reclass Rental Expenses ($410,191) Reclass direct expenses from fundraising events ($58,728) TOTAL TO SCHEDULE D, PART XI, LINE 4B: ($766,129) Part XII, Line 2d: Other Adjustments: reclass cost of sales $297,210 reclass rental expenses $410,191 reclass direct expenses from fundraising events $58,728 TOTAL TO SCHEDULE D, PART XII, LINE 2D: $766,129 Part XII, Line 4b: Other Adjustments: Investment management fees $262,841 Reclass scholarships $4,646,634 TOTAL TO SCHEDULE D, PART XII, LINE 4B: $4,909,475 true true true true true true true false false false false false false false false true false true SCHEDULE E, PART I, LINE 3 THE SEMINARY'S NONDISCRIMINATION POLICY IS COMMUNICATED TO THE GENERAL COMMUNITY THROUGH ITS OFFICIAL WEBSITE, WWW.RTS.EDU, AND CATALOG. SCHEDULE E, PART I, LINE 6A THE SEMINARY RECEIVED PAYMENTS FROM THE DEPARTMENT OF VETERANS AFFAIRS (GI BILL AND POST 9/11 VETERAN EDUCATION FUNDING), FROM THE DEPARTMENT OF MILITARY AFFAIRS (FLORIDA NATIONAL GUARD'S EDUCATIONAL DOLLARS FOR DUTY), FOR TUITION AND FEES RELATED TO STUDENTS THAT QUALIFY FOR THOSE BENEFITS. IN ADDITION, IN NEW YORK STATE, THE SEMINARY RECEIVES FUNDS FROM THE NEW YORK STATE OFFICE OF CHILDREN AND FAMILY SERVICES FOR TUITION AND FEES RELATED TO STUDENTS THAT QUALIFY FOR THOSE BENEFITS. true Central America and the Caribbean Investments 4862833 East Asia and the Pacific GRANTMAKING SCHOLARSHIPS 5394 Central America and the Caribbean GRANTMAKING SCHOLARSHIPS 535 Russia and the Newly Independent States GRANTMAKING SCHOLARSHIPS 892 North America GRANTMAKING SCHOLARSHIPS 5172 Europe (Including Iceland and Greenland) GRANTMAKING SCHOLARSHIPS 2318 South America 1 1 PROGRAM SERVICES INSTRUCTIONAL 12634 East Asia and the Pacific PROGRAM SERVICES INSTRUCTIONAL 11175 Europe (Including Iceland and Greenland) PROGRAM SERVICES INSTRUCTIONAL 2509 North America PROGRAM SERVICES CONFERENCE 1189 1 1 1 1 4904651 4904651 SCHOLARSHIPS East Asia and the Pacific 4 5395 SCHOLARSHIPS FMV Scholarships Central America and the Caribbean 1 535 SCHOLARSHIPS FMV Scholarships Russia and the Newly Independent States 1 892 SCHOLARSHIPS FMV Scholarships North America 4 5172 SCHOLARSHIPS FMV Scholarships Europe (Including Iceland and Greenland) 3 2318 SCHOLARSHIPS FMV true false true true true false SCHEDULE F, PART I, LINE 2 RECORDS ARE MAINTAINED SHOWING SCHOLARSHIP AWARDS TO SPECIFIC INDIVIDUALS WHO LIVE IN REGIONS OUTSIDE THE UNITED STATES. Part I, Line 3: THE SEMINARY OWNS AN INTEREST IN FOUR INTERNATIONAL PRIVATE EQUITY FUNDS DOMICILED IN THE CAYMAN ISLANDS AND ONE INTERNATIONAL PRIVATE EQUITY FUND DOMICILED IN BERMUDA. DAVIDSON KEMPNER LONG-TERM DISTRESSED OPPORTUNITIES INTERNATIONAL II LP, DAVIDSON KEMPNER LONG-TERM DISTRESSED OPPORTUNITIES INTERNATIONal III, LP, DAVIDSON KEMPNER LONG-TERM DISTRESSED OPPORTUNITIES INTERNATIONAL IV, LP, DRAKE CAPITAL OFFSHORE PARTNERS LP, AND ARCHIPELAGO HOLDINGS, LTD. THE FMV OF THESE INVESTMENTS AS OF 5/31/19 WAS $4,862,833 ($311,483, $462,542, $462,237,$2,591,731, $1,034,840 respectively). PART IV, LINE 1: THE SEMINARY INDIRECTLY TRANSFERRED PROPERTY AND CASH TO FOREIGN CORPORATIONS THROUGH ITS INVESTMENT IN DOMESTIC PARTNERSHIPS. THE SEMINARY IS FILING FORM 926 FOR THE INDIRECT TRANSFERS TO AG REALTY IX INVESTMENTS, LP THROUGH AG REALTY FUND IX, LP. THE SEMINARY IS ALSO FILING FORM 926 FOR THE DIRECT TRANSFER TO ARCHIPELAGO HOLDINGS, LTD. PART IV, LINE 3: THE FILING REQUIREMENTS OF FORM 5471 WERE NOT MET BY THE SEMINARY DURING THE FISCAL YEAR ENDED 5/31/19 FOR ITS OWNERSHIP IN A FOREIGN CORPORATION. THEREFORE, FORM 5471 WAS NOT FILED BY THE SEMINARY. PART IV, LINE 4: THE SEMINARY WAS AN INDIRECT SHAREHOLDER OF A PASSIVE FOREIGN INVESTMENT COMPANY (PFIC) OR A QUALIFIED ELECTING FUND DURING THE TAX YEAR. PER THE INSTRUCTIONS TO FORM 8621, A TAX-EXEMPT ORGANIZATION THAT DOES NOT HAVE DISTRIBTUIONS SUBJECT TO UNRELATED BUSINESS INCOME TAX FROM A PFIC IS NOT REQUIRED TO FILE THE FORM. THE SEMINARY IS A TAX-EXEMPT ORGANIZATION. THERE WERE NO DISTRIBUTIONS FROM THE PFIC THAT WERE SUBJECT TO UNRELATED BUSINESS INCOME TAX. ACCORDINGLY, A FORM 8621 WAS NOT FILED THIS TAX YEAR. Westfall Group Consulting false Westfall Gold Consulting false Westfall Productions Consulting false Westfall Speakers Consulting false Chancellor Foru 455868 455868 NC Vision Dinne 241320 241320 2100 20989 5000 4511 1 6000 6000 1000 14906 10222 703188 703188 3100 35895 5000 14733 58728 -58728 true scholarships 1304 4632323 FMV scholarships SCHEDULE I, PART I, LINE 2 SCHOLARSHIP ASSISTANCE IS APPROVED AND MONITORED FOR INDIVIDUALS THROUGH CAMPUS SCHOLARSHIP COMMITTEES WITH CONSULTING FROM INSTITUTIONAL FINANCIAL AID STAFF. X X true true X false false false false false false false false false J LIGON DUNCAN III CHANCELLOR/CEO 225142 0 250 0 60000 0 23306 0 21522 0 330220 0 ROBERT J CARA PROVOST/CAO 126044 0 250 0 21400 0 13098 0 18872 0 179664 0 E BRADLEY TISDALE CHIEF OPERATING AND FINANCIAL 135816 0 250 0 0 0 14128 0 19872 0 170066 0 GUY L RICHARDSON PRESIDENT - JACKSON 60930 0 250 0 0 0 33646 0 63894 0 158720 0 SCOTT R SWAIN PRESIDENT - ORLANDO 112892 0 250 0 25000 0 11668 0 18872 0 168682 0 MICHAEL J KRUGER PRESIDENT - CHARLOTTE 99758 0 250 0 45833 0 10519 0 20672 0 177032 0 JOHN S REDD JR PRESIDENT - WASHINGTON 91593 0 250 0 46027 0 9696 0 18872 0 166438 0 MATTHEW BRYANT SENIOR VP - DEVELOPMENT 122393 0 250 0 0 0 6551 0 21272 0 150466 0 SCHEDULE J, PART I, LINE 1A TRAVEL FOR COMPANIONS - THE SEMINARY ENCOURAGES AND REIMBURSES OFFICERS OF THE SEMINARY TO TRAVEL WITH THEIR SPOUSES WHEN THE SPOUSE HAS A LEGITIMATE BUSINESS PURPOSE. THE CIRCUMSTANCE OCCURS ON AN INFREQUENT BASIS. THE FOLLOWING WERE REIMBURSED BY THE SEMINARY FOR SPOUSAL TRAVEL, WHICH WAS NOT INCLUDED IN THEIR COMPENSATION AS ALL HAD A LEGITIMATE BUSINESS PURPOSE FOR THE TRAVEL - 1 TRUSTEE, 1 OFFICER, AND 2 HIGHEST COMPENSATED EMPLOYEES. HOUSING ALLOWANCES - ANNUALLY REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE SEMINARY. ONE HIGHEST COMPENSATED EMPLOYEE IS A MINISTERIAL EMPLOYEE WHICH RECEIVED A NONTAXABLE HOUSING ALLOWANCE. TWO OFFICERS AND THREE HIGHEST COMPENSATED EMPLOYEES RECEIVED HOUSING ALLOWANCES WHICH WERE INCLUDED IN THEIR TAXABLE COMPENSATION. JOHN S REDD JR FAMILY RELATIONSHIP 168003 SEE PART V false Part IV, Line (1), Column (b): Relationship between interested person and the organization: Son of J. Scott Redd, Sr., board member. Part IV, Line (1), Column (d): Description of transaction: Compensation was paid to a family member of a board member in excess of $10,000. X 12 1657416 FMV AT TIME OF GIFT 0 false true true Part I, Line 32B: The Seminary uses third-party realtors to market and sell donated land. FORM 990, PART VI, SECTION B, LINE 11B: A MEETING IS HELD BY THE AUDIT/FINANCE COMMITTEE OF THE SEMINARY TO ALLOW COMMITTEE MEMBERS TO DISCUSS THE RETURN AND ASK ANY QUESTIONS. AFTER DISCUSSION/REVISIONS HAVE OCCURRED, THE RETURNS ARE RECOMMENDED TO THE EXECUTIVE COMMITTEE FOR REVIEW AND APPROVAL TO BE FILED. THE FORM 990 IS ALSO PROVIDED TO ALL BOARD MEMBERS FOR REVIEW PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C: THE FULL BOARD OF TRUSTEES AND OFFICERS OF THE SEMINARY ON AN ANNUAL BASIS DISCLOSE RELATED PARTY TRANSACTIONS THAT COULD GIVE RISE TO CONFLICTS. ANY TRANSACTIONS THAT ARE DISCLOSED ARE REPORTED IN THE MINUTES OF THE BOARD MEETINGS. PERSONS WITH A CONFLICT ARE PROHIBITED FROM PARTICIPATING IN THE BOARD DELIBERATIONS & DECISIONS REGARDING THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15 A&B: THE EXECUTIVE COMMITTEE REVIEWS AND APPROVES THE TOTAL COMPENSATION OF ALL OFFICERS OF THE SEMINARY ON AN ANNUAL BASIS. THE TOTAL AVERAGE COMPENSATION FROM ANNUAL SURVEYS OF U.S. SCHOOLS THAT ARE MEMBERS OF THE ASSOCIATION OF THEOLOGICAL SCHOOLS IS USED TO DETERMINE THE REASONABLENESS OF OFFICER COMPENSATION, AS WELL AS OTHER MARKET FACTORS SUCH AS DEGREES, YEARS OF EXPERIENCE, PREVIOUS EMPLOYMENT RELATIONSHIPS, AND COMPENSATION LEVELS. FORM 990, PART VI, SECTION C, LINE 19: REFORMED THEOLOGICAL SEMINARY MAKES ITS FINANCIAL STATEMENTS, GOVERNING DOCUMENTS (ARTICLES OF INCORPORATION AND BYLAWS), AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VII, SECTION A: HIGHEST COMPENSATED EMPLOYEE, GUY RICHARDSON, IS A MINISTERIAL EMPLOYEE EXEMPT FROM FICA TAX. THEREFORE, BOX 5 OF HIS FORM W-2 IS BLANK, AND BOX 1 HAS BEEN USED IN PART VII AS REPORTABLE COMPENSATION AS REQUIRED BY THE INSTRUCTIONS TO FORM 990. COMPENSATION AN EMPLOYEE CONTRIBUTES TO THEIR 401(K) PLAN IS NOT INCLUDED ON FORM W-2, BOX 1, BUT IS INCLUDED ON FORM W-2, BOX 5. FOR THE ABOVE MINISTERIAL EMPLOYEE EXEMPT FROM FICA TAX, EMPLOYEE 401(K) CONTRIBUTIONS ARE REPORTED ON FORM 990, PART VII, COLUMN (F) OR SCHEDULE J, PART II, COLUMN (C), IF APPLICABLE. FOR THOSE EMPLOYEES NOT EXEMPT FROM FICA TAXES, EMPLOYEE PAID 401(K) CONTRIBUTIONS ARE INCLUDED IN reportable compensation reported on Form 990, Part VII, Column (D) and Schedule J, Part II, Column (B)(i), if applicable. The above individual exempt from FICA tax also received nontaxable housing allowances, which are included on Form 990, Part VII, Column (F), and Schedule J, Part II, Column (D), if applicable, versus being included in Part VII, Column (D) and Schedule J, Part II, Column (B)(iii) for those employees that are not exempt from FICA tax. FORM 990, PART X, LINE 28 & 29 COLUMN A: THE PRIOR YEAR NET ASSETS WERE RESTATED TO ALIGN WITH RECENT GENERALLY ACCEPTED ACCOUNTING PRINCIPLES THAT LISTS NET ASSETS WITH DONOR RESTRICTIONS (TEMPORARILY RESTRICTED AND PERMANENTLY RESTRICTED) AND WITHOUT DONOR RESTRICTIONS (UNRESTRICTED). FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTERESTS IN TRUST ($17,320) REFORMED PROPERTIES LLC 1231 REFORMATION DRIVE OVIEDO FL 32765 270679756 REAL ESTATE FL 214707 990077 RTS RTS FOUNDATION INC 5422 CLINTON BLVD JACKSON MS 39209 640918136 FUNDRAISING MS 501(C)(3) 12A TYPE 1 RTS true REFORMED THEOLOGICAL SEMINARY OF FLORIDA 1231 REFORMATION DRIVE OVIEDO FL 32765 421647628 THEOLOGICAL FL 501(C)(3) 12A TYPE 1 RTS true false false true false false false false false false false false true false true true true false false false