God's Bible School & College 
The information on this page was last updated 1/15/2026. If you see errors or omissions, please email: [email protected]
Summary
To fulfill our mission we are committed to meeting the following goals:
Provide a basis for Christian faith and life by means of classroom instruction, worship services, fellowship, and Christian role models that will aid students in developing a distinct and satisfying Christian lifestyle.
Provide programs to prepare students to fill positions of Christian leadership in their respective ministries.
Provide programs to prepare Christian laypersons to fill supporting roles in the local church.
Provide programs to prepare students to fill positions in business and office settings, especially Christian business enterprises.
Provide assistance to churches, Christian schools, conventions, and camp meetings by means of various programs and personnel that aid them in fulfilling their mission.
Promote the principles of Wesleyan-Arminian theology, which the institution holds as its interpretation of Biblical theology and, therefore, a heritage which must be accurately communicated from generation to generation.
Contact information
Mailing address:
God's Bible School & College
1810 Young Street
Cincinatti, OH 45202
Website: gbs.edu
Phone: 513-721-7944
Email: [email protected]
Organization details
EIN: 310544271
CEO/President: Rev. Rodney Loper, PhD
Chairman: Robert England
Board size: 15
Founder: Martin Wells Knapp
Ruling year: 1991
Tax deductible: Yes
Fiscal year end: 06/30
Member of ECFA: Yes
Member of ECFA since: 2005
Purpose
To develop a spiritually vibrant institution that is academically excellent, growth oriented, student centered, and financially sound.
Our Vision Statement contains these fives phrases explained below.
Spiritually Vibrant
Our graduates will be characterized as people with a passion for God and His holiness. They will be solidly grounded in Wesleyan theology. These dynamics will produce in them a radical commitment to holy living which includes a careful lifestyle and an evident zeal for proclaiming the good news of the Gospel in contemporary culture.
Academically Excellent
We will foster a love for learning that flows from our passion to serve well both our Lord and all for whom He died. This intensity will give energy and focus to academic work, creating a dynamic community of learners and producing well-prepared servant leaders for the kingdom of God.
Growth Oriented
As good stewards of the trust that is ours, we will never be placated by past or present accomplishments. Rather, with hearts thankful for God's blessings we will earnestly pursue increasing excellence in the spiritual, academic and business life of the institution.
Student Centered
Our administration, faculty and staff deeply value our students as children and servants of God. We hold the nurture of Christian leaders as a trust from God.
As a part of this commitment, the administration values the faculty and staff as the college's most valuable resource for serving the students, whose nurture is the purpose of our existence. They will seek policy that strengthens them spiritually, professionally and personally, so that they can, in turn, serve the students well.
We will create within this Christian community an atmosphere of mutual respect and confidence, holding each other accountable to the high calling of Christ, and promoting each other's spiritual, academic, social, and material well-being.
Financially Sound
We will pursue financial policies that ensure dynamic growth, ensuring the continued development of the college for the work and purposes of God.
Mission statement
We glorify God and serve His Church by providing higher education centered in Holy Scripture and shaped by Wesleyan conviction. This allows us to prepare faithful servants who proclaim Jesus Christ and spread scriptural holiness throughout the world.
Statement of faith
We believe the Bible to be the inspired, inerrant, infallible, and authoritative Word of God. It is the single most important source of our understanding of God and all of His creation. It shapes our faith, guides our life, and gives us a lens in which to view and understand the world around us. It is the book through which God has chosen to reveal the way to Heaven. As John Wesley said, "O give me that book! At any price, give me the book of God."
We believe that the Bible stands alone as the source for absolute truth. The Bible is the only reliable moral compass that we have. We are moral and spiritual creatures living in a world that is controlled by moral and spiritual values. We cannot, either individually or collectively, decide what truth is or what is to be accepted as a true standard for moral behavior without the transcendent absolute truths that are given to us in Scripture. To deny Scripture as the standard for absolute truth is to remove any absolute standard for moral behavior and reasoning.
Our Core Values, Mission and Vision capture what we believe God has called us to do.
The Word of God-the Bible-is the basis for all of our beliefs.
Articles
| 5/8/2026 | Watered Gardens, LifePath Christian Ministries Earn Highest Donor Confidence Score |
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
C
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Colleges/Universities
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 1021 of 1396 | 125 of 152 |
| Fund acquisition rating | | 1162 of 1396 | 134 of 152 |
| Resource allocation rating | | 905 of 1396 | 94 of 152 |
| Asset utilization rating | | 580 of 1397 | 73 of 152 |
According to the organization's Form 990, it received $82,283 in government grants in 2025.
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 13% | 18% | 21% | 29% | 9% | 17% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 2% | 6% | 7% | 9% | 5% | 7% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 15% | 36% | 33% | 30% | 55% | 39% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 2% | 7% | 7% | 7% | 7% | 8% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 85% | 64% | 67% | 70% | 45% | 61% |
| Operating ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Program expense ratio Program expense ratio = Program services / Total expenses | 84% | 82% | 82% | 83% | 80% | 82% |
Spending ratio Spending ratio = Total expenses / Total revenue | 97% | 84% | 93% | 117% | 64% | 86% |
Program output ratio Program output ratio = Program services / Total revenue | 82% | 69% | 76% | 97% | 51% | 71% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 3% | 16% | 7% | -17% | 36% | 14% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 3% | 10% | 5% | -10% | 31% | 10% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 14% | 11% | 10% | 10% | 13% | 10% |
| Investing ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 0.52 | 0.53 | 0.60 | 0.65 | 0.52 | 0.56 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 2.74 | 2.31 | 2.30 | 2.75 | 3.25 | 1.97 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.42 | 1.22 | 1.39 | 1.78 | 1.70 | 1.10 |
| Liquidity ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Current ratio Current ratio = Total current assets / Total current liabilities | 8.24 | 39.29 | 29.45 | 17.31 | 8.81 | 22.23 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.12 | 0.03 | 0.03 | 0.06 | 0.11 | 0.04 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 7.08 | 9.61 | 8.35 | 6.36 | 6.26 | 10.39 |
| Solvency ratios | Sector median | 2025 | 2024 | 2023 | 2022 | 2021 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 21% | 4% | 5% | 6% | 7% | 10% |
Debt ratio Debt ratio = Debt / Total assets | 10% | 1% | 1% | 1% | 2% | 0% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 158% | 182% | 158% | 145% | 177% | 161% |
Financials
| Balance sheet | |||||
| Assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Cash | $1,229,099 | $1,100,780 | $871,229 | $615,887 | $886,015 |
| Receivables, inventories, prepaids | $259,840 | $300,703 | $194,035 | $322,524 | $247,897 |
| Short-term investments | $4,282,916 | $3,706,491 | $2,927,576 | $2,663,191 | $3,640,422 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $5,771,855 | $5,107,974 | $3,992,840 | $3,601,602 | $4,774,334 |
| Long-term investments | $1,977,889 | $931,295 | $941,443 | $723,805 | $60,392 |
| Fixed assets | $5,580,820 | $5,729,248 | $6,059,192 | $6,224,619 | $4,577,536 |
| Other long-term assets | $0 | $0 | $0 | $1,142,855 | $0 |
| Total long-term assets | $7,558,709 | $6,660,543 | $7,000,635 | $8,091,279 | $4,637,928 |
| Total assets | $13,330,564 | $11,768,517 | $10,993,475 | $11,692,881 | $9,412,262 |
| Liabilities | 2025 | 2024 | 2023 | 2022 | 2021 |
| Payables and accrued expenses | $132,005 | $149,962 | $203,010 | $363,778 | $171,497 |
| Other current liabilities | $14,891 | $23,458 | $27,601 | $45,248 | $43,290 |
| Total current liabilities | $146,896 | $173,420 | $230,611 | $409,026 | $214,787 |
| Debt | $91,166 | $96,461 | $136,162 | $177,298 | $0 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $305,684 | $292,147 | $327,218 | $288,891 | $705,402 |
| Total long-term liabilities | $396,850 | $388,608 | $463,380 | $466,189 | $705,402 |
| Total liabilities | $543,746 | $562,028 | $693,991 | $875,215 | $920,189 |
| Net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Without donor restrictions | $8,541,128 | $7,388,335 | $7,205,130 | $7,911,360 | $5,638,191 |
| With donor restrictions | $4,245,690 | $3,818,154 | $3,094,354 | $2,906,306 | $2,853,882 |
| Net assets | $12,786,818 | $11,206,489 | $10,299,484 | $10,817,666 | $8,492,073 |
| Revenues and expenses | |||||
| Revenue | 2025 | 2024 | 2023 | 2022 | 2021 |
| Total contributions | $2,960,577 | $2,481,135 | $1,828,479 | $5,251,803 | $2,364,671 |
| Program service revenue | $4,599,692 | $4,609,683 | $4,011,885 | $3,325,830 | $3,232,000 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $252,842 | $113,831 | ($192,933) | $516,818 | $167,649 |
| Other revenue | $507,697 | $405,127 | $417,986 | $412,495 | $335,988 |
| Total other revenue | $5,360,231 | $5,128,641 | $4,236,938 | $4,255,143 | $3,735,637 |
| Total revenue | $8,320,808 | $7,609,776 | $6,065,417 | $9,506,946 | $6,100,308 |
| Expenses | 2025 | 2024 | 2023 | 2022 | 2021 |
| Program services | $5,743,767 | $5,816,487 | $5,864,115 | $4,888,082 | $4,343,059 |
| Management and general | $755,068 | $743,111 | $705,007 | $779,032 | $528,233 |
| Fundraising | $523,039 | $530,836 | $526,342 | $454,817 | $396,572 |
| Total expenses | $7,021,874 | $7,090,434 | $7,095,464 | $6,121,931 | $5,267,864 |
| Change in net assets | 2025 | 2024 | 2023 | 2022 | 2021 |
| Surplus (deficit) | $1,298,934 | $519,342 | ($1,030,047) | $3,385,015 | $832,444 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | $1,298,934 | $519,342 | ($1,030,047) | $3,385,015 | $832,444 |
Compensation
| Name | Title | Compensation |
| Rev Rodney Loper | President | $67,583 |
Compensation data as of: 6/30/2025
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 1/15/2026. To update the information below, please email: [email protected]
History
For a timeline, visit: https://www.gbs.edu/about-us/our-story/