Civic Intelligence

Jerusalem Seminary

EIN 82-3572011 • 501(c)3 • Spring, TX

Profile

Motivated by the knowledge that the Word of the Lord will go forth from Jerusalem to the Nations, and guided by a commitment to read the New Testament in its first century context, Jerusalem Seminary provides cutting-edge ministry training that stresses the unity of the body of Messiah expressed within the complementary frameworks of a mature Messianic Judaism and a vital Christianity.

8777 W Rayford RdSpring, TX 77389

jerusalemseminary.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

86th percentile

0.34x

Higher debt load relative to assets than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

80th percentile

0.07x

Higher debt load relative to revenue than 80% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

25th percentile

-17%

Higher net margin than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

96th percentile

$38,990

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 121.4% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2019

Asset Growth

23rd percentile

-34%

Faster asset growth than 23% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

64th percentile

11%

Faster revenue growth than 64% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets86th percentile

Assets

Down

$99,907

Down $51,541 (-34%) from 2023

Liabilities

Up

$34,263

Up $34,263 from 2023

Net Assets

Down

$65,644

Down $85,804 (-57%) from 2023

Operations
Liabilities / Revenue80th percentileNet Margin25th percentile

Revenue

Up

$492,226

Up $47,551 (+11%) from 2023

Expenses

Up

$578,030

Up $156,884 (+37%) from 2023

Net Income

Down

-$85,804

Down $109,333 (-465%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth23rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$300K$200K$100K$0Assets 2018: $289,657Liabilities 2018: $4,060Net Assets 2018: $285,5972018Assets 2019: $249,822Liabilities 2019: $5,148Net Assets 2019: $244,6742019Assets 2020: $185,453Liabilities 2020: $139Net Assets 2020: $185,3142020Assets 2021: $152,771Liabilities 2021: $16,158Net Assets 2021: $136,6132021Assets 2022: $145,307Liabilities 2022: $17,388Net Assets 2022: $127,9192022Assets 2023: $151,448Liabilities 2023: $0Net Assets 2023: $151,4482023Assets 2024: $99,907Liabilities 2024: $34,263Net Assets 2024: $65,6442024

Highlighted filing

2024

Assets$99,907
Liabilities$34,263
Net Assets$65,644
Open 2024 Filing

Operations Trend

Revenue Growth64th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200KRevenue 2018: $323,173Expenses 2018: $37,576Net Income 2018: $285,5972018Revenue 2019: $32,115Expenses 2019: $73,038Net Income 2019: -$40,9232019Revenue 2020: $81,028Expenses 2020: $140,388Net Income 2020: -$59,3602020Revenue 2021: $182,025Expenses 2021: $230,726Net Income 2021: -$48,7012021Revenue 2022: $331,486Expenses 2022: $340,180Net Income 2022: -$8,6942022Revenue 2023: $444,675Expenses 2023: $421,146Net Income 2023: $23,5292023Revenue 2024: $492,226Expenses 2024: $578,030Net Income 2024: -$85,8042024

Highlighted filing

2024

Revenue$492,226
Expenses$578,030
Net Income-$85,804
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$99,907
Liabilities
$34,263
Net assets
$65,644
Revenue
$492,226
Expenses
$578,030
Net income
-$85,804
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.00$0.34$0.66$4.92$5.78$0.86
2023Detailed filing. Detailed filing data is available for this year.$1.51$0.00$1.51$4.45$4.21$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.45$0.17$1.28$3.31$3.40$0.09
2021Detailed filing. Detailed filing data is available for this year.$1.53$0.16$1.37$1.82$2.31$0.49
2020Detailed filing. Detailed filing data is available for this year.$1.85$0.00$1.85$0.81$1.40$0.59
2019Detailed filing. Detailed filing data is available for this year.$2.50$0.05$2.45$0.32$0.73$0.41
2018Detailed filing. Detailed filing data is available for this year.$2.90$0.04$2.86$3.23$0.38$2.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 29, 2025
Return Version
2024v5.2
Gross Receipts
$493,229
Mission and Program Overview

Mission

Provide an educational and cultural Bible history experience in the Holy Land, establish and maintain authentic context to the Bible for pastors, students, clergy, and lay persons, and to provide such tours, seminars, and materials to its students to enhance the breadth of their knowledge of the Holy Land and the historical people and places of the Bible.

Our vision is to make biblical education and ministry training in the Land of the Bible essential and transformative. Our mission is to equip and empower the global community of believers-both Christian and Messianic-to understand their faith in and through the Land of the Bible. We provide online courses in the Bible and Biblical Hebrew as well as in-person biblical courses in the Land of the Bible.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$142,943$98,646▼ $44,297
Accounts Receivable$5,400$0▼ $5,400
Land, Buildings, and Equipment, Net$2,102$1,261▼ $841
Investments in Publicly Traded Securities$1,003$0▼ $1,003
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$151,448$99,907▼ $51,541
Other Assets Total-$0-
Liabilities
Other Liabilities-$34,263-
Total Liabilities$0$34,263▲ $34,263
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$98,445$50,777▼ $47,668
Net Assets With Donor Restrictions$53,003$14,867▼ $38,136
Total Net Assets Fund Balance$151,448$65,644▼ $85,804
Total Liabilities and Net Assets / Fund Balance$151,448$99,907▼ $51,541

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,261$6,036$7,297
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Baruch Brian Scott KvasnicaDir./PresidentFT$21,000$34,440$55,440

Board Members and Trustees

NameTitle
Michael C RiddleBoard Chair
Robert Lewis Hirtzel JRDirector
Tracy Dean HuntDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$414,204
Program Service Revenue
$78,227
Investment Income
$-205
Other Revenue
$0
All Other Contributions
$414,204
Change in Net Assets
$-85,804
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$296,521
Other Expenses$252,009
Grants and Similar Amounts Paid$29,500
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$241,081--$241,081
Current Officers, Directors, Trustees, and Key Employees$55,440--$55,440
Travel$46,324--$46,324
All Other Expenses$30,236--$30,236
Grants to Domestic Orgs$29,500--$29,500
Advertising$20,857--$20,857
Other Expenses$9,943--$9,943
Depreciation Depletion$841--$841
Total Functional Expenses$578,030$0$0$578,030
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wycliffe Bible TranslatorsOrlando, FL-Support of seconded staff to JS$27,000

International Summary

Offices
1
Employees
11
Spending
$578,030

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
Jerusalem, IsraelProgram ServicesOnline and in country courses111$578,030
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Due to JBSS (Israel)$23,627
Credit Card Payable$8,386
Prepaid Tuition$2,250
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The 990 was reviewed in detail by the JS Executive Vice President, the Director of Finance, and the lead bookkeeper. Before submission, each Jerusalem Seminary board member received a copy of the 990 and had the opportunity to review and give feedback.”

Form 990, Part VI, Section C, Line 19

“No documents available to the public.”

Filing and Contact Details

Filer

Filer Name
Jerusalem Seminary
EIN
82-3572011
Phone
2815377110
Address
8777 W RAYFORD RD, Spring, TX 77389

Signing Officer

Name
Michael C Riddle
Title
Board Chair
Signed
2025-07-29
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
6

Preparer

Firm
Haynie & Company
Address
1785 WEST 2300 SOUTH, SALT LAKE CITY, UT 84119
Preparer
Bernard Abercrombie CPA
Phone
8019724800
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IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0196691
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt04600
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt012929
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IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt0-6873
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IRS990ScheduleA/PublicSupportPY170Pct00.98490
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IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0414204
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0364654
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0322854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0196691
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt080161
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01378564
IRS990ScheduleA/TotalSupportAmt01376354
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt01261
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06036
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07297
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt08386
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt123627
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Credit Card Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Due to JBSS (Israel)
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Prepaid Tuition
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IRS990ScheduleD/TotalLiabilityAmt034263
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
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IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Jerusalem, Israel
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Online and in country courses
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
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IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
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IRS990ScheduleI/RecipientTable/CashGrantAmt027000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Support of seconded staff to JS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Wycliffe Bible Translators
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt011221 John Wycliffe Blvd
IRS990ScheduleI/RecipientTable/USAddress/CityNm0Orlando
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0FL
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd032832
IRS990ScheduleI/RecipientTable/ValuationMethodUsedDesc0Cash
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0Grant helps fund support of staff seconded to work with Jerusalem Seminary from Wycliffe. Executive leadership and board approved the grant.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0Grantmaker's Description of How Grants are Used
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IRS990ScheduleI/TotalOtherOrgCnt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 was reviewed in detail by the JS Executive Vice President, the Director of Finance, and the lead bookkeeper. Before submission, each Jerusalem Seminary board member received a copy of the 990 and had the opportunity to review and give feedback.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
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IRS990/TotalAssetsEOYAmt099907
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IRS990/TotalOtherCompensationAmt034440
IRS990/TotalProgramServiceExpensesAmt0578030
IRS990/TotalProgramServiceRevenueAmt078227
IRS990/TotalReportableCompFromOrgAmt021000
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt078022
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0492226
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0151448
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt099907
IRS990/TravelGrp/ProgramServicesAmt046324
IRS990/TravelGrp/TotalAmt046324
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08777 W RAYFORD RD
IRS990/USAddress/CityNm0Spring
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd077389
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0jerusalemseminary.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael C Riddle
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Jerusalem Seminary
ReturnHeader/Filer/BusinessNameControlTxt0JERU
ReturnHeader/Filer/EIN0823572011

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