Jerusalem Seminary
| Fiscal year | Revenue | Expenses | Net | Reserve mo. | Staff % |
|---|---|---|---|---|---|
| 2018 | 323,173 | 37,576 | 285,597 | 91.2 | 76% |
| 2019 | 32,115 | 73,038 | −40,923 | 40.2 | — |
| 2020 | 81,028 | 140,388 | −59,360 | 15.8 | 65% |
| 2021 | 182,025 | 230,726 | −48,701 | 7.1 | 55% |
| 2022 | 331,486 | 340,180 | −8,694 | 4.5 | 56% |
| 2023 | 444,675 | 421,146 | 23,529 | 4.3 | 53% |
In its most recent public year (2023), this organization brought in $23,529 more than it spent. Its reserves stood at about 4.3 months of spending, down from 91.2 in 2018. Staff pay was 53% of spending. $53,003 of its net assets are donor-restricted.
Reserve months = net assets ÷ average monthly spending; net assets count everything the organization owns beyond its debts — buildings and donor-restricted funds included, not just cash. Staff pay = salaries, wages, and officer compensation; it excludes benefits and payroll taxes. The IRS releases this data years after the fact — this organization's newest public year is 2023. Years refer to the calendar year in which the organization's fiscal year ended. Short-form filers do not publicly report donor-restricted balances or staffing costs. Source filings
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