Civic Intelligence

Jerusalem Seminary

990 • Fiscal year 2023 • EIN 82-3572011

Jan 01, 2023 to Dec 31, 2023 • Filed on Jul 25, 2024

Organization Profilejerusalemseminary.org
8777 W Rayford RdSpring, TX 77389

(281) 537-7110

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Net Margin

54th percentile

5.3%

Higher net margin than 54% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

89th percentile

$34,440

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 7.7% of source-year revenue.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

56th percentile

4.2%

Faster asset growth than 56% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

74th percentile

34%

Faster revenue growth than 74% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Up

$151,448

Up $6,141 (+4.2%) from 2022

Net Assets

Up

$151,448

Up $23,529 (+18%) from 2022

Liabilities

Down

$0

Down $17,388 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin54th percentile

Revenue

Up

$444,675

Up $113,189 (+34%) from 2022

Expenses

Up

$421,146

Up $80,966 (+24%) from 2022

Net Income

Up

$23,529

Up $32,223 (+371%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth56th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2023

Assets$151,448
Liabilities$0
Net Assets$151,448
Open 2023 Filing

Operations Trend

Revenue Growth74th percentile

Revenue, expenses, and net income across loaded years, with this 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

2023

Revenue$444,675
Expenses$421,146
Net Income$23,529
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Jul 25, 2024
Return Version
2023v5.1
Gross Receipts
$468,624
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$101,701$142,943▲ $41,242
Loans From Officers Directors$17,388--
Accounts Receivable$15,150$5,400▼ $9,750
Land, Buildings, and Equipment, Net$3,503$2,102▼ $1,401
Investments in Publicly Traded Securities$24,953$1,003▼ $23,950
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$145,307$151,448▲ $6,141
Other Assets Total-$0-
Liabilities
Total Liabilities$17,388$0▼ $17,388
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$127,919$98,445▼ $29,474
Net Assets With Donor Restrictions-$53,003-
Total Net Assets Fund Balance$127,919$151,448▲ $23,529
Total Liabilities and Net Assets / Fund Balance$145,307$151,448▲ $6,141

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$2,102$5,195$7,297
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Baruch Brian Scott KvasnicaDir./PresidentFT$34,440$34,440

Board Members and Trustees

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

Revenue Composition

Contributions and Grants
$364,654
Program Service Revenue
$85,152
Investment Income
$-5,131
Other Revenue
$0
All Other Contributions
$364,654
Change in Net Assets
$23,529
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$225,058
Other Expenses$186,088
Grants and Similar Amounts Paid$10,000
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$190,618--$190,618
Current Officers, Directors, Trustees, and Key Employees$34,440--$34,440
Advertising$33,879--$33,879
Travel$23,669--$23,669
All Other Expenses$19,017--$19,017
Grants to Domestic Orgs$10,000--$10,000
Other Expenses$7,872--$7,872
Depreciation Depletion$1,401--$1,401
Total Functional Expenses$421,146$0$0$421,146
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Wycliffe Bible TranslatorsOrlando, FL-Support of seconded staff to JS$10,000

International Summary

Offices
1
Employees
13
Spending
$421,146

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 courses113$421,146
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
Loans from Officers, Directors, Trustees, and Key Employees$17,388--
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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 an external financial consultant (CPA), theJS Executive Vice President, 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
2024-07-25
Discuss with paid preparer
Yes

Organization Details

Formed
2017
Legal Domicile
TX
Voting Board Members
4
Independent Board Members
3
Employees
0
Volunteers
5

Preparer

Firm
Haynie & Company
Address
1785 WEST 2300 SOUTH, SALT LAKE CITY, UT 84119
Preparer
Bernard Abercrombie CPA
Phone
8019724800
Supplemental Narrative

Additional Explanations

Part XII line 1

“Previous returns were marked erroneously as Cash and return has been updated to reflect Accrual basis. Accounting method for the organization has not changed, just the return has been corrected.”

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IRS990ScheduleA/PublicSupportPY170Pct00.96910
IRS990ScheduleA/PublicSupportTotal170Amt0979470
IRS990ScheduleA/SubstantialContributorsTotAmt00
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0322854
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0196691
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt080161
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt015110
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0979470
IRS990ScheduleA/TotalSupportAmt0994465
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt02102
IRS990ScheduleD/EquipmentGrp/DepreciationAmt05195
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt07297
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02102
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/EmployeeCnt013
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/OfficesCnt01
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTotalExpendituresAmt0421146
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt0Jerusalem, Israel
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/SpecificServicesProvidedTxt0Online and in country courses
IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt0Program Services
IRS990ScheduleF/BoycottCountriesInd0false
IRS990ScheduleF/ForeignCorpOwnershipInd0false
IRS990ScheduleF/ForeignPartnershipInd0false
IRS990ScheduleF/GrantRecordsMaintainedInd0true
IRS990ScheduleF/InterestInForeignTrustInd0false
IRS990ScheduleF/PassiveForeignInvestmestCoInd0false
IRS990ScheduleF/SubtotalEmployeesCnt013
IRS990ScheduleF/SubtotalOfficesCnt01
IRS990ScheduleF/SubtotalSpentAmt0421146
IRS990ScheduleF/TotalEmployeeCnt013
IRS990ScheduleF/TotalOfficeCnt01
IRS990ScheduleF/TotalSpentAmt0421146
IRS990ScheduleF/TransferToForeignCorpInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0true
IRS990ScheduleI/RecipientTable/CashGrantAmt010000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0Support of seconded staff to JS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0Wycliffe Bible Translators
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt011221 John Wucliffe 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
IRS990ScheduleI/Total501c3OrgCnt01
IRS990ScheduleI/TotalOtherOrgCnt00
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0To fund org
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt04060
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0Baruch Brian Scott Kvasni
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0Director
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 990 was reviewed in detail by an external financial consultant (CPA), theJS Executive Vice President, 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/ExplanationTxt2Previous returns were marked erroneously as Cash and return has been updated to reflect Accrual basis. Accounting method for the organization has not changed, just the return has been corrected.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII line 1
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0145307
IRS990/TotalAssetsEOYAmt0151448
IRS990/TotalAssetsGrp/BOYAmt0145307
IRS990/TotalAssetsGrp/EOYAmt0151448
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IRS990/TotalContributionsAmt0364654
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0421146
IRS990/TotalFunctionalExpensesGrp/TotalAmt0421146
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt017388
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt017388
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0127919
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0151448
IRS990/TotalOtherCompensationAmt034440
IRS990/TotalProgramServiceExpensesAmt0421146
IRS990/TotalProgramServiceRevenueAmt085152
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt080021
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0444675
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0145307
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0151448
IRS990/TravelGrp/ProgramServicesAmt023669
IRS990/TravelGrp/TotalAmt023669
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/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/FederatedAssuranceLevelCd0FAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Michael C Riddle
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$151,448
Liabilities
$0
Net assets
$151,448
Revenue
$444,675
Expenses
$421,146
Net income
$23,529
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