2026-01-26T14:30:35+00:00 2025-07-31 440160260 Forvis Mazars LLP 111 E Wayne Street Suite 600 Fort Wayne IN 46802 990 2024-08-01 350868095 Grace Schools GRAC 5743725100 1 LANCER WAY WINONA LAKE IN 46590 DR ANDREW FLAMM PRESIDENT 5743725100 2026-01-26 true Anne White P01708202 2604604000 2026-01-26 2024 2025-03-06 01:10:19Z DR ANDREW FLAMM 1 LANCER WAY WINONA LAKE IN 46590 108407297 false X WWW.GRACE.EDU X 1948 IN GRACE COLLEGE AND SEMINARY STRIVES TO BE AN EVANGELICAL CHRISTIAN COMMUNITY OF HIGHER EDUCATION. 24 24 1160 300 110490 24015 1369061 38231850 3361391 62554802 467606 1939346 36058 266242 5234116 102992240 97096 21579488 0 4351223 20104327 600 29327 895778 4666353 25467602 9115272 67180744 -3881156 35811496 92110224 128905473 32066470 30533116 60043754 98372357 GRACE COLLEGE IS AN EVANGELICAL CHRISTIAN COMMUNITY OF HIGHER EDUCATION WHICH APPLIES BIBLICAL VALUES IN STRENGTHENING CHARACTER, SHARPENING COMPETENCE, AND PREPARING FOR SERVICE. GRACE THEOLOGICAL SEMINARY IS A LEARNING COMMUNITY DEDICATED TO TEACHING, TRAINING, AND TRANSFORMING THE WHOLE PERSON FOR LOCAL CHURCH AND GLOBAL MINISTRY. AT GRACE, THE STUDENTS, ADMINISTRATION, FACULTY, AND STAFF AIM TOGETHER TO MAKE CHRIST PREEMINENT IN ALL THINGS. STUDENTS LEARN THIS BY LIVING, STUDYING, WORKING, WORSHIPING AND ACHIEVING ACADEMIC SUCCESS WITH OTHER YOUNG PEOPLE WHO SHARE SIMILAR CHRISTIAN IDEALS IN A SETTING WHERE THE COMMUNITY LIFESTYLE FOSTERS DEVOTION TO SERIOUS ACADEMIC INQUIRY, WHOLESOME RECREATION AND RELAXATION, AND MATURE SPIRITUAL GROWTH. false false 47974307 21579488 49068543 INSTRUCTIONAL PROGRAMS LOCATED ON A 180 ACRE CAMPUS WITH 2 SATELLITE CAMPUSES SERVING APPROXIMATELY 2,000 UNDERGRADUATE AND GRADUATE STUDENTS IN 100+ MAJORS, MINORS, CERTIFICATES AND GRADUATE PROGRAMS. GRACE OFFERS A 3 YEAR DEGREE PROGRAM WITH OPPORTUNITY TO EARN A MASTERS DEGREE IN THE 4TH YEAR. EMPHASIS ON A BIBLICAL WORLD VIEW AND STUDENT OWNERSHIP OF PERSONAL FAITH THAT RIGHTLY HANDLES THE SCRIPTURES AS THE INERRANT AND VERBALLY INSPIRED WORD OF GOD. 8706116 13642011 AUXILIARY PROGRAMS OFFERING RESIDENTIAL HOUSING AND MEALS ON 180 ACRE CAMPUS. GRACE OFFERS 18 VARSITY SPORTS AND A VIBRANT INTRAMURAL AND CLUB SPORTING PROGRAM. GRACE HAS 15 PRIMARY STUDENT ORGANIZATIONS AND MANY ACADEMIC CLUBS. 56680423 true true false false false false false true false true true false false false true false false true true false false false false true false false false false true true true false false false false false false false true false false true false false false false true true true false false true 3107 0 1160 true true true false false false false false false false false false false false X 24 24 false false false false true true true true true false false false true true true true true true true false false false IN X MATTHEW OTT 5743725100 1 LANCER WAY WINONA LAKE IN 46590 MR DANIEL W RENNER CHAIR 1.0 0.0 X X 0 0 0 MR SETH NASH VICE CHAIR 1.0 0.0 X X 0 0 0 MS JANINE ZELTWANGER SECRETARY 1.0 0.0 X X 0 0 0 DR KAREN WHITE TRUSTEE 1.0 0.0 X 0 0 0 MR CORY COLMAN TRUSTEE 1.0 0.0 X 0 0 0 MR DANIEL SANDOVAL TRUSTEE 1.0 0.0 X 0 0 0 MR GREG DOSMANN TRUSTEE 1.0 0.0 X 0 0 0 MR JAMES GRADY TRUSTEE 1.0 0.0 X 0 0 0 MR JONATHON ALLEN TRUSTEE 1.0 0.0 X 0 0 0 MR KEITH MINIER TRUSTEE 1.0 0.0 X 0 0 0 MR LAMARR LARK TRUSTEE 1.0 0.0 X 0 0 0 MR LOREN NEUENSCHWANDER TRUSTEE 1.0 0.0 X 0 0 0 MR MATT ABERNETHY TRUSTEE 1.0 0.0 X 0 0 0 MR MIKE YODER TRUSTEE 1.0 0.0 X 0 0 0 MR QUENTIN BLACKFORD TRUSTEE 1.0 0.0 X 0 0 0 MR RANDY LAKE TRUSTEE 1.0 0.0 X 0 0 0 MR ROBERT BISHOP TRUSTEE 1.0 0.0 X 0 0 0 MR SCOTT SILVEUS ASSISTANT SECRETARY 1.0 0.0 X 0 0 0 MRS JENN AVEY TRUSTEE 1.0 0.0 X 0 0 0 MRS JESSICA BRICKER TRUSTEE 1.0 0.0 X 0 0 0 MRS LETITIA WILLIAMS TRUSTEE 1.0 0.0 X 0 0 0 MS PHYLLIS MARWAH TRUSTEE 1.0 0.0 X 0 0 0 REV ADAM COPENHAVER TRUSTEE 1.0 0.0 X 0 0 0 REV KIP CONE TRUSTEE 1.0 0.0 X 0 0 0 DR ANDREW FLAMM PRESIDENT OF GRACE COLLEGE 40.0 0.0 X 273581 0 25142 MR DOUG BAUMGARDNER CFO 40.0 0.0 X 155378 0 9707 DR KEVIN ROBERTS VP ACADEMIC AFFAIRS/PROVOST 40.0 0.0 X 176168 0 9749 DR NATHAN BOSCH DIRECTOR LCFLS 40.0 0.0 X 168158 0 9202 DR ROGER STICHTER PROF OF ACCOUNTING & FINANCE 40.0 0.0 X 143944 0 8061 DR TIM ZIEBARTH DEAN OF ONLINE EDUCATION 40.0 0.0 X 161805 0 10116 DR TRENT LAMBERT DIRECTOR OF THE CENTER FOR THRIVING LEADERS 40.0 0.0 X 145417 0 6274 1224451 0 78251 35 false true false Sodexo Inc & Affiliates 4880 Paysphere Circle Chicago IL 60674 FOOD SERVICE 3155242 Aramark Services Inc 24818 Network Place Chicago IL 60673 MAINTENANCE 2483981 Michael Kinder & Sons Inc 6055 Innovation Blvd Fort Wayne IN 46818 Construction 1327165 Slingshot LP 1500 S Western Ave Marion IN 46953 BOOK SUPPLIER 966848 Design Collaborative 200 East Main Street Fort Wayne IN 46802 Construction 953908 20 8328 38223522 2265453 38231850 TUITION & FEES 611710 49068543 49068543 ROOM, BOARD, FEES 611710 13486259 13486259 0 0 0 0 62554802 1931868 1931868 0 0 5422535 5415057 7478 0 7478 7478 GRACE SOLUTIONS 323100 110490 110490 OTHER INCOME 900099 155752 155752 0 0 0 0 266242 102992240 62710554 110490 1939346 21579488 21579488 463807 394236 60295 9276 16061133 12981652 2621697 457784 589641 507091 70758 11792 2989746 2589510 322720 77516 2490003 2490003 6967 2408 4559 50500 50500 29327 29327 221195 221195 5103108 2019444 2987947 95717 676013 138866 536575 572 1997934 1590049 328301 79584 1085956 489331 554416 42209 2544993 1603626 936444 4923 2321243 2077781 207922 35540 85077 63267 19364 2446 1058864 1058864 3050001 3050001 446070 58800 387270 Food 852190 678273 147979 25938 Textbooks 784750 784750 Memberships and Dues 367562 220725 146238 599 Other 2325176 2302258 363 22555 0 0 0 0 67180744 56680423 9604543 895778 5819 5820 10066385 11608167 637327 3750747 209796 362294 0 0 0 0 2295424 2095806 54051 88324 954610 930793 105391451 49231571 51026069 56159880 26633510 53821845 0 0 227233 81797 92110224 128905473 3822406 4266186 617749 311729 4848394 4959276 13496002 12576587 0 0 0 9007181 8299053 274738 120285 32066470 30533116 X 18958358 23754252 41085396 74618105 60043754 98372357 92110224 128905473 X 35811496 2512330 4777 X false true true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X X X false 32948712 1349491 3398481 2938464 34758220 29128562 209159 3657082 46091 32948712 28523100 964704 69369 428611 29128562 25421610 3383290 532263 814063 28523100 22927441 3188004 -421381 272454 25421610 0.02 0.8 0.18 true false 173161 173161 69527426 26441612 43085814 10533153 5912651 4620502 18409988 15865270 2544718 6747723 1012038 5735685 56159880 Federal Income Taxes ANNUITIES & TRUSTS PAYABLE 120285 120285 83929859 2512330 4777 2517107 81412752 21579488 21579488 102992240 45601256 0 0 45601256 21579488 21579488 67180744 Schedule D, Part III, Line 1a COLLECTIONS OF HISTORICAL TREASURES AND SIMILAR ASSETS ARE NOT CAPITALIZED IN AS MUCH AS THE ITEMS ARE PRESERVED AND CARED FOR CONTINUOUSLY. PURCHASES OF COLLECTION ITEMS ARE REPORTED IN THE YEAR OF ACQUISITION AS DECREASES IN NET ASSETS WITHOUT DONOR RESTRICTIONS OR IN NET ASSETS WITH DONOR RESTRICTIONS, IF THE ASSETS USED TO PURCHASE THE ITEMS WERE RESTRICTED TO THAT USE BY DONOR STIPULATION. CONTRIBUTIONS OF COLLECTION ITEMS ARE NOT REPORTED IN THE FINANCIAL STATEMENTS. PROCEEDS FROM DISPOSAL OF, AND INSURANCE RECOVERIES RELATED TO, COLLECTION ITEMS ARE REPORTED AS INCREASES IN THE APPROPRIATE NET ASSET CLASSES. THE SCHOOL'S COLLECTIONS CONSIST OF THE HOME AND ORIGINAL HOUSEHOLD FURNISHINGS OF BILLY SUNDAY, A NOTED EVANGELIST IN THE EARLY 20TH CENTURY. THEY ARE SUBJECT TO A POLICY THAT PRESERVES THESE ITEMS AND THE MEMORY OF BILLY SUNDAY'S MINISTRY AND HIS EFFECT ON 20TH CENTURY CHRISTIANITY. NO COLLECTION ITEMS WERE SOLD OR REMOVED IN 2025 OR 2024. Schedule D, Part XII ASC 740 FOOTNOTE MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. Schedule D, Part III, Line 4 Collections of art - description of collections THE ORGANIZATION HOLDS SEVERAL HISTORICAL BIBLICAL DOCUMENTS THAT ARE USED IN RESEARCH FOR THE ORGANIZATION'S SEMINARY AND OTHER INTERESTED PARTIES. THE SCHOOL HOLDS PERSONAL BELONGINGS OF NOTED 20TH CENTURY EVANGELIST BILLY SUNDAY, ALSO USED IN RESEARCH FOR STUDENTS AND OTHER INTERESTED PARTIES. Schedule D, Part V, Line 4 Intended uses of endowment funds TO FUND SCHOLARSHIPS AND OTHER DESIGNATED PROGRAM RELATED EXPENSES. Schedule D, Part XI, Line 2(d) Other revenues in audited financial statements not in form 990 CHANGE IN VALUE OF ANNUITIES & TRUSTS - 4777 Schedule D, Part XI, Line 4(b) Other revenues in form 990 not in audited financial statements STUDENT FINANCIAL AID - 21579488 Schedule D, Part XII, Line 4(b) Other expenses in form 990 not in audited financial statements STUDENT FINANCIAL AID - 21579488 true true true true true true true false false false false false false false false true false true Schedule E, Part I, Line 3 RACIALLY NONDISCRIMINATORY POLICY NONDISCRIMINATION POLICIES ARE INCLUDED IN ALL MATERIALS AVAILABLE TO THE PUBLIC AND ARE AVAILABLE TO VIEW ON THE COLLEGE WEBSITE. Schedule E, Part I, Line 6(a) FINANCIAL AID OR ASSISTANCE FROM A GOVERNMENT GRACE SCHOOLS PARTICIPATES IN THE FEDERAL STUDENT AID PROGRAM ADMINISTERED THROUGH THE U.S. DEPARTMENT OF EDUCATION. GRACE STUDENTS WHO QUALIFY RECEIVE PELL GRANTS AND FEDERAL STUDENT LOANS AS WELL AS AID AND LOANS FROM CAMPUS BASED PROGRAMS SUCH AS PERKINS, SEOG AND FEDERAL WORK STUDY. QUALIFIED STUDENTS ALSO RECEIVE FUNDING FROM INDIANA'S STATE STUDENT ASSISTANCE COMMISSION. X X X X X X true EDEN CREATIVE LLC CONSULTING false 21827 -21827 Home Educating Family Assoc CONSULTING false 7500 -7500 0 29327 -29327 IN true SCHOLARSHIPS 1627 21809703 Schedule I, Part I, Line 2 Procedures for monitoring use of grant funds STUDENT FINANCIAL AID IS MONITORED BY INSTITUTIONAL GUIDELINES AND A COMMITTEE OF EMPLOYEES WITH RESPONSIBILITY TO ENSURE THE INSTRUCTION GUIDELINES ARE PROPERLY FOLLOWED. X X true true X X X X false false false false false false false false false DR ANDREW FLAMM PRESIDENT OF GRACE COLLEGE 246357 0 18793 0 8431 0 25142 0 0 0 298723 0 0 0 MR DOUG BAUMGARDNER CFO 148318 0 7000 0 60 0 9707 0 0 0 165085 0 0 0 DR KEVIN ROBERTS VP ACADEMIC AFFAIRS/PROVOST 169030 0 7000 0 138 0 9749 0 0 0 185917 0 0 0 DR TRENT LAMBERT DIRECTOR OF THE CENTER FOR THRIVING LEADERS 139792 0 0 0 5625 0 6274 0 0 0 151691 0 0 0 DR TIM ZIEBARTH DEAN OF ONLINE EDUCATION 161667 0 0 0 138 0 10116 0 0 0 171921 0 0 0 DR NATHAN BOSCH DIRECTOR LCFLS 158196 0 5500 0 4462 0 9202 0 0 0 177360 0 0 0 DR ROGER STICHTER PROF OF ACCOUNTING & FINANCE 143212 0 0 0 732 0 8061 0 0 0 152005 0 0 0 Schedule J, Part I, Line 1a Tax indemnification and gross-up payments THE PRESIDENT RECEIVED A MINIMAL GROSS UP PAYMENT TO HIS BASE PAY. GRACE SCHOOLS PROVIDED COMPENSATION TO COVER PART OF THE COST OF THE INDIVIDUAL EXPENSE FOR THE MEDI-SHARE PLAN. THIS AMOUNT WAS TAXABLE IN BOX 1 ON THE PRESIDENT'S W-2. Schedule J, Part I, Line 1a Personal services THE PRESIDENT RECEIVES LAWN AND MAID SERVICES TO HIS RESIDENCE . THE VALUE OF THESE SERVICES WAS INCLUDED IN HIS TAXABLE WAGES. A TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT 356001243 2015-04-27 10950000 BUILDING false false false B TOWN OF WINONA LAKE INDIANA ECONOMIC DEVELOPMENT 356001243 2015-09-30 10000000 BUILDING false false false A 4668852 10950000 false false true true B 3533000 10000000 false false true true A false false false false false false 0 0 0.0 false false 0 false true B false false false false false false 0 0 0.0 false false 0 false true A false true false false true false 0 false false false 0 false false false B false true false false true false 0 false false false 0 false false false A false B false INDEPENDENT CONTRACTOR INDEPENDENT CONTRACTOR 3155242 INDEPENDENT CONTRACTOR SERVICE false 9 2265453 Market value false true false Schedule M, Part I COLUMN B THE AMOUNTS LISTED IN PART I, COLUMN B ARE BASED ON THE NUMBER OF CONTRIBUTORS FOR EACH TYPE OF PROPERTY CONTRIBUTED. Form 990, Part VI, Line 6 Classes of members or stockholders INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE FELLOWSHIP OF GRACE BRETHREN CHURCHES, DBA CHARIS FELLOWSHIP, AND CONTRIBUTE $25 OR MORE IN A CALENDAR YEAR BECOME CORPORATION MEMBERS FOR THAT YEAR. INDIVIDUAL DONORS WHO ARE A MEMBER OF A CHURCH IN THE CHARIS FELLOWSHIP AND CONTRIBUTE $1,000 OR MORE IN ANY CALENDAR YEAR BECOME CORPORATION MEMBERS FOR LIFE. Form 990, Part VI, Line 7a Members or stockholders electing members of governing body THE BOARD OF TRUSTEES SUBMITS A BALLOT OF NOMINEES AT THE ANNUAL CORPORATION MEETING. THE CORPORATION MEMBERS PRESENT AT THE CORPORATION MEETING APPROVE THE BALLOT OF NOMINEES. ALL CORPORATION MEMBERS OF RECORD RECEIVE BALLOTS AND ELECT TRUSTEES. Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders THE MEMBERS MUST APPROVE ALL CHANGES TO THE ARTICLES OF INCORPORATION. Form 990, Part VI, Line 11b Review of form 990 by governing body THE CFO AND PRESIDENT REVIEW THE 990 ALONG WITH AN INDEPENDENT CPA FIRM. THE BOARD OF TRUSTEES ARE THEN PROVIDED AN ELECTRONIC COPY FOR REVIEW PRIOR TO SUBMISSION TO THE IRS. Form 990, Part VI, Line 12c Conflict of interest policy MEMBERS OF THE BOARD OF TRUSTEES COMPLETE A CONFLICT OF INTEREST STATEMENT EACH YEAR. ANY POTENTIAL CONFLICTS OF INTEREST ARE IDENTIFIED, INVESTIGATED AND RESOLVED. Form 990, Part VI, Line 15a Process to establish compensation of top management official A COMPARISON OF CCCU PRESIDENTS' SALARIES IS PROVIDED TO THE PRESIDENTIAL CARE COMMITTEE OF THE BOARD OF TRUSTEES. THE PRESIDENTIAL CARE COMMITTEE SETS THE PRESIDENT'S ANNUAL SALARY. Form 990, Part VI, Line 19 Required documents available to the public ALL GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST. Form 990, Part IX, Line 10 Payroll Taxes Payroll taxes are included in Line 9, Other Employee Benefits. Due to the structure of the organization's chart of accounts, these amounts could not be readily separated. Form 990, Part XI, Line 9 Other changes in net assets or fund balances CHANGE IN VALUE OF ANNUITIES & TRUSTS - 4777; Total - 4777; GRACE COMMUNITY EDUCATION 200 SEMINARY DRIVE WINONA LAKE IN 46590 460695402 EDUCATION IN 501(c)(3) 2 GRACE SCHOOL true INDEPENDENT COLLEGES OF INDIANA INC 30 SOUTH MERIDIAN STREET INDIANAPOLIS IN 46204 310901001 EDUCATION IN 501(c)(3) Type I NA false CHARITABLE REMAINDER TRUST CHAR. REM. TR IN NA false false false true false false false false false false false false false false false false false false false false