{"success":true,"data":{"_id":421164750,"filings":[{"Organization":{"value":null,"Person":["Rev James Sawtelle","Rev Paul Murphy","Bryan Holstrom","Rev Don Johnson","Tim Beezhold","John Boekestyn","Dr Camden Bucey","Peter Bultema","Rev Phil Grotenhius","Jeff Huizenga","Rev Todd Joling","Tom Kooienga","Dr Edwin Kreykes","Rev Edward Marcusse","Herb Sinke","Rev Lou Slagter","Benjamin Sybesma","Rev Harry Zekveld","Dr Cornelis P Venema"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,154399],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,60472],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,93927]},"Basic":{"value":null,"mission":"To prepare students for the ministry of the gospel in reformed and presbyterian churches.","year":2019,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"Dr Cornelis Venema","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":28,"tax_period_begin":"2019-07-01T00:00:00","tax_period_end":"2020-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 46311, USA","city":"Dyer","state":"IN","country":"USA","zip_code":46311},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3853861,"Contributions":{"value":3397450,"Other contributions":2869750,"Contributions from gifts and grants":0,"Fundraising revenue":12700,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":515000},"Program revenue":{"value":144440,"Total revenue":144440,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":308484,"Investment income total":159421,"Net investment gain":149063,"Income from invest bond proceeds":0},"Other revenues":{"value":3487,"Other total":1434,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-1554,"Net income from gaming":0,"Net income":3607,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2051084,"Grant expense":{"value":138355,"Grants to domestic orgs":0,"Grants to domestic individuals":80403,"Grants and similar":0,"Foreign grants":57952},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1420451,"Current officers":166552,"Disqualified persons":0,"Other salaries and wages":938324,"Pension plan contributions":58979,"Other employee benefits":225751,"Payroll taxes":30845},"Other expenses":{"value":492278,"Management services":0,"Legal":823,"Accounting":13450,"Lobbying services":0,"Investment management fees":0,"Other services":16464,"Advertising":49191,"Office expenses":65264,"Information technology":87151,"Royalties":0,"Occupancy":61884,"Travel":36516,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":87473,"Insurance":9333,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":57271,"Periodicals":31669,"Fees":14972,"Student activities":5694,"Miscellaneous":4936},"All other expenses":7458},"Functional Expenses":{"value":null,"Program Service Expenses":1377368,"Management And General Expenses":496951,"Fundraising Expenses":176765}},"Assets":{"value":7914414,"Non-interest bearing cash":157,"Savings and temp cash investments":449670,"Pledges and grants receivable":0,"Accounts receivable":744,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":53000,"Inventories for sale or use":46606,"Prepaid expenses deferred charges":51552,"Land, building, equipment":2030853,"Investments publicly traded":5281832,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":47488,"Sum of Total Liabilities":0,"Accounts payable, accrued":18734,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":28754},"Fund balance":{"value":7866926,"Net assets without donor restriction":7330627,"Net assets with donor restriction":536299,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6715317363891484,"percentile":0.5218976823246034},"Fundraising Efficiency":{"score":19.220151048001583,"percentile":0.5875324141678595},"Operating Margin":{"score":0.46778464506114775,"percentile":0.9088442508670325},"Liabilities to Assets Ratio":{"score":0.006000191549241675,"percentile":0.5219809482607463},"Operating Reserve Ratio":{"score":3.858649377597407,"percentile":0.7621907018205797},"Officer Compensation Ratio":{"score":0.07527678047315468,"percentile":0.6432199114354884},"Program Expense Growth":{"score":0.022960880948188253,"percentile":0.4180583392816287},"Revenue Growth":{"score":0.11399509035387306,"percentile":0.7930101227626797},"Asset Growth":{"score":0.0865492267038217,"percentile":0.6475534137203739},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6790819391029669,"percentile":0.8091326204412742}},"source_xml":"202013029349301401_public.xml"},{"Organization":{"value":null,"Person":["Rev Rich Kuiken","Rev Bill Pols","Rev Ed Marcusse","Scott De Jong","Rev Adrian Dielman","Peter Bultema","Rev Jeff De Boer","Douglas Disselkoen","Rev John Hilbelink","Jack Huizinga","Harlyn Jacobsma","Tom Kooienga","Rev Kim Kuhfuss","Rev James Sawtelle","Benjamin Sybesma","Rev Henry Van Olst","Ron Verburg","Dr Steve Werkema","Dr Cornelis P Venema"],"Title":["President","Vice President","Vice-All","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,153007],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,64908],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,88099]},"Basic":{"value":null,"mission":"To prepare men for the ministry of the word in churches of the reformed faith","year":2014,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Dr Cornelis Venema","year_formation":1993,"state_legal_domicile":"IA","total_volunteers":26,"tax_period_begin":"2014-07-01T00:00:00","tax_period_end":"2015-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 463111069, USA","city":"Dyer","state":"IN","country":"USA","zip_code":463111069},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":35,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2057393,"Contributions":{"value":1714778,"Other contributions":1707728,"Contributions from gifts and grants":0,"Fundraising revenue":7050,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":182186,"Total revenue":182186,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":156079,"Investment income total":129898,"Net investment gain":26181,"Income from invest bond proceeds":0},"Other revenues":{"value":4350,"Other total":1895,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":540,"Net income from gaming":0,"Net income":1915,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1896332,"Grant expense":{"value":159023,"Grants to domestic orgs":0,"Grants to domestic individuals":159023,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1184492,"Current officers":155587,"Disqualified persons":0,"Other salaries and wages":763131,"Pension plan contributions":42014,"Other employee benefits":198520,"Payroll taxes":25240},"Other expenses":{"value":552817,"Management services":0,"Legal":500,"Accounting":9750,"Lobbying services":0,"Investment management fees":0,"Other services":20253,"Advertising":56195,"Office expenses":94566,"Information technology":55349,"Royalties":0,"Occupancy":92895,"Travel":50599,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":90829,"Insurance":10356,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":66103,"Periodicals":26444,"Accreditation fees":17084,"Fees":12215,"Student activities":10360},"All other expenses":5422},"Functional Expenses":{"value":null,"Program Service Expenses":1280364,"Management And General Expenses":433929,"Fundraising Expenses":182039}},"Assets":{"value":5034050,"Non-interest bearing cash":74,"Savings and temp cash investments":148613,"Pledges and grants receivable":0,"Accounts receivable":4871,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":74889,"Inventories for sale or use":61746,"Prepaid expenses deferred charges":14333,"Land, building, equipment":2297413,"Investments publicly traded":2432111,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":6797,"Sum of Total Liabilities":0,"Accounts payable, accrued":6797,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":5027253,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":4472029,"Temporarily restricted net assets":261729,"Permanently restricted net assets":293495},"Ratings":{"Program Expense Ratio":{"score":0.6751792407658574,"percentile":0.5236534604013438},"Fundraising Efficiency":{"score":9.419838606012997,"percentile":0.3807528247489192},"Operating Margin":{"score":0.07828402254698057,"percentile":0.5837058018264493},"Liabilities to Assets Ratio":{"score":0.0013502051032468886,"percentile":0.5642725811288475},"Operating Reserve Ratio":{"score":2.654624823079503,"percentile":0.6852971924064606},"Officer Compensation Ratio":{"score":0.08068576599456213,"percentile":0.6216414079872159},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6099205505055324,"percentile":0.6342468166938412}},"source_xml":"201543079349301094_public.xml"},{"Organization":{"value":null,"Person":["REV TODD JOLING","REV EDWARD MARCUSSE","BRYAN HOLSTROCM","DR EDWIN KREYKES","REV VALENTIN ALPUCHE","TIM BEEZHOLD","JOHN BOEKESTYN","DR CAMDEN BUCEY","BOB CLAUSING","JEFF HUIZENGA","PAUL HUIZENGA","REV BILL POLS","DR TIMOTHY SCHEUERS","DENIIS SCHREUR","REV HARRY ZEKVELD","REV RICHARD ZEKVELD","REV DAN RAGUSA","GERARD SCHOUWENAAR","DR ALAN STRANGE"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT OF SEMINARY"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,192285],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,153129],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,39156]},"Basic":{"value":null,"mission":"To prepare students for the ministry of the gospel in reformed and presbyterian churches.","year":2024,"name":"MID-AMERICA REFORMED SEMINARY","phone":2198642400,"website":"WWW.MIDAMERICA.EDU","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"REV RICHARD ZEKVELD","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":28,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"229 SEMINARY DRIVE, DYER, IN, 46311, USA","city":"DYER","state":"IN","country":"USA","zip_code":46311},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4884329,"Contributions":{"value":4051016,"Other contributions":3064698,"Contributions from gifts and grants":0,"Fundraising revenue":13560,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":972758},"Program revenue":{"value":275283,"Total revenue":275283,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":541269,"Investment income total":225980,"Net investment gain":315289,"Income from invest bond proceeds":0},"Other revenues":{"value":16761,"Other total":514,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":12240,"Net income from gaming":0,"Net income":4007,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3450459,"Grant expense":{"value":395329,"Grants to domestic orgs":0,"Grants to domestic individuals":317558,"Grants and similar":0,"Foreign grants":77771},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1861263,"Current officers":192285,"Disqualified persons":0,"Other salaries and wages":1237341,"Pension plan contributions":81655,"Other employee benefits":301315,"Payroll taxes":48667},"Other expenses":{"value":1193867,"Management services":0,"Legal":0,"Accounting":14200,"Lobbying services":0,"Investment management fees":0,"Other services":75644,"Advertising":71886,"Office expenses":121678,"Information technology":94366,"Royalties":0,"Occupancy":131512,"Travel":109975,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":334310,"Insurance":7649,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":217367,"FEES":117023,"MISCELLANEOUS":41526,"PERIODICALS":38478,"STUDENT ACTIVITIES":20340},"All other expenses":15280},"Functional Expenses":{"value":null,"Program Service Expenses":2287788,"Management And General Expenses":881413,"Fundraising Expenses":281258}},"Assets":{"value":14324615,"Non-interest bearing cash":299,"Savings and temp cash investments":303208,"Pledges and grants receivable":0,"Accounts receivable":616,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":26334,"Inventories for sale or use":9946,"Prepaid expenses deferred charges":98071,"Land, building, equipment":8090892,"Investments publicly traded":5795249,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":52208,"Sum of Total Liabilities":0,"Accounts payable, accrued":51486,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":722},"Fund balance":{"value":14272407,"Net assets without donor restriction":13757625,"Net assets with donor restriction":514782,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6630387435410767,"percentile":0.5179905826814787},"Fundraising Efficiency":{"score":14.403202753343905,"percentile":0.5087447448485355},"Operating Margin":{"score":0.2935654006927052,"percentile":0.8313415244812224},"Liabilities to Assets Ratio":{"score":0.003644635475368797,"percentile":0.5401725652332797},"Operating Reserve Ratio":{"score":4.151509987511806,"percentile":0.7753302727282464},"Officer Compensation Ratio":{"score":0.0557273684457633,"percentile":0.7292179373660287},"Program Expense Growth":{"score":0.061826682676037005,"percentile":0.5734052498669667},"Revenue Growth":{"score":0.0902437061050594,"percentile":0.7405255706355053},"Asset Growth":{"score":0.1186335356188849,"percentile":0.7252670230431697},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6796890563474185,"percentile":0.8104355206391191}},"source_xml":"202533189349311123_public.xml"},{"Organization":{"value":null,"Person":["Rev Ed Marcusse","Rev James Sawtelle","Scott De Jong","Rev Adrian Dieleman","Peter Bultema","Douglas Disselkoen","Rev James Folkerts","Rev John Hilbelink","Harlyn Jacobsma","Rev Don Johnson","Tom Kooienga","Rev Paul Murphy","Rev Danny Patterson","Rev Herb Sinke","Benjamin Sybesma","Rev Henry Van Olst","Ron Verburg","Dr Steve Werkema","Dr Cornelis P Venema"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,149546],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,56650],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,92896]},"Basic":{"value":null,"mission":"To prepare men for the ministry of the word in churches of the reformed faith","year":2015,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Dr Cornelis Venema","year_formation":1993,"state_legal_domicile":"IA","total_volunteers":25,"tax_period_begin":"2015-07-01T00:00:00","tax_period_end":"2016-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 463111069, USA","city":"Dyer","state":"IN","country":"USA","zip_code":463111069},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":39,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":39,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2034457,"Contributions":{"value":1746499,"Other contributions":1733199,"Contributions from gifts and grants":0,"Fundraising revenue":13300,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":173480,"Total revenue":173480,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":90054,"Investment income total":112524,"Net investment gain":-22470,"Income from invest bond proceeds":0},"Other revenues":{"value":24424,"Other total":930,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":24376,"Net income from gaming":0,"Net income":-882,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":1923556,"Grant expense":{"value":134040,"Grants to domestic orgs":0,"Grants to domestic individuals":134040,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1239388,"Current officers":161113,"Disqualified persons":0,"Other salaries and wages":798163,"Pension plan contributions":42455,"Other employee benefits":214233,"Payroll taxes":23424},"Other expenses":{"value":550128,"Management services":0,"Legal":2000,"Accounting":13425,"Lobbying services":0,"Investment management fees":0,"Other services":30773,"Advertising":38574,"Office expenses":91762,"Information technology":65836,"Royalties":0,"Occupancy":63995,"Travel":48100,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":98678,"Insurance":11347,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":74627,"Periodicals":26533,"Miscellaneous":19686,"Fees":15446,"Accreditation fees":12962},"All other expenses":11011},"Functional Expenses":{"value":null,"Program Service Expenses":1272942,"Management And General Expenses":455492,"Fundraising Expenses":195122}},"Assets":{"value":5099411,"Non-interest bearing cash":67,"Savings and temp cash investments":286701,"Pledges and grants receivable":0,"Accounts receivable":7725,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":69556,"Inventories for sale or use":52219,"Prepaid expenses deferred charges":20910,"Land, building, equipment":2227776,"Investments publicly traded":2434457,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":32730,"Sum of Total Liabilities":0,"Accounts payable, accrued":11657,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":21073},"Fund balance":{"value":5066681,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":4518617,"Temporarily restricted net assets":246370,"Permanently restricted net assets":301694},"Ratings":{"Program Expense Ratio":{"score":0.6617649811079064,"percentile":0.5174284839647797},"Fundraising Efficiency":{"score":8.950805137298715,"percentile":0.3651633021216459},"Operating Margin":{"score":0.05451135118609044,"percentile":0.5349284108457064},"Liabilities to Assets Ratio":{"score":0.0064183883197490845,"percentile":0.519170956011884},"Operating Reserve Ratio":{"score":2.6510332945856527,"percentile":0.6849833446470769},"Officer Compensation Ratio":{"score":0.07774455227713672,"percentile":0.6332865619201904},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.5941798739261188,"percentile":0.588360931552643}},"source_xml":"201602849349300310_public.xml"},{"Organization":{"value":null,"Person":["DR CORNELIS P VENEMA","REV TODD JOLING","REV PAUL MURPHY","BRYAN HOLSTROCM","DR EDWIN KREYKES","REV VALENTIN ALPUCHE","TIM BEEZHOLD","JOHN BOEKESTYN","DR CAMDEN BUCEY","BOB CLAUSING","JEFF HUIZENGA","PAUL HUIZENGA","REV EDWARD MARCUSSE","REV BILL POLS","DR TIMOTHY SCHEUERS","DENIIS SCHREUR","HERB SINKE","REV HARRY ZEKVELD","REV RICHARD ZEKVELD"],"Title":["PRESIDENT","PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[1.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0],"Total Compensation":[170608,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Direct compensation":[151971,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0],"Other compensation":[18637,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"To prepare students for the ministry of the gospel in reformed and presbyterian churches.","year":2023,"name":"MID-AMERICA REFORMED SEMINARY","phone":2198642400,"website":"WWW.MIDAMERICA.EDU","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"REV TODD JOLING","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":28,"tax_period_begin":"2023-07-01T00:00:00","tax_period_end":"2024-06-30T00:00:00","address":"229 SEMINARY DRIVE, DYER, IN, 46311, USA","city":"DYER","state":"IN","country":"USA","zip_code":46311},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":35,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":35,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4418583,"Contributions":{"value":3572301,"Other contributions":2803071,"Contributions from gifts and grants":0,"Fundraising revenue":16745,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":752485},"Program revenue":{"value":248722,"Total revenue":248722,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":586546,"Investment income total":360833,"Net investment gain":225713,"Income from invest bond proceeds":0},"Other revenues":{"value":11014,"Other total":697,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":6107,"Net income from gaming":0,"Net income":4210,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3026036,"Grant expense":{"value":317185,"Grants to domestic orgs":0,"Grants to domestic individuals":232493,"Grants and similar":0,"Foreign grants":84692},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1809593,"Current officers":170605,"Disqualified persons":0,"Other salaries and wages":1157745,"Pension plan contributions":88390,"Other employee benefits":351249,"Payroll taxes":41604},"Other expenses":{"value":899258,"Management services":0,"Legal":0,"Accounting":16856,"Lobbying services":0,"Investment management fees":44267,"Other services":126236,"Advertising":69062,"Office expenses":99669,"Information technology":128879,"Royalties":0,"Occupancy":76693,"Travel":103547,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":91653,"Insurance":6830,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":127039,"MISCELLANEOUS":58309,"PERIODICALS":38143,"FEES":18003,"STUDENT ACTIVITIES":12584},"All other expenses":8527},"Functional Expenses":{"value":null,"Program Service Expenses":2057386,"Management And General Expenses":736472,"Fundraising Expenses":232178}},"Assets":{"value":13894778,"Non-interest bearing cash":67,"Savings and temp cash investments":1357782,"Pledges and grants receivable":0,"Accounts receivable":621,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":31667,"Inventories for sale or use":12271,"Prepaid expenses deferred charges":137322,"Land, building, equipment":4111989,"Investments publicly traded":8243059,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":1271158,"Sum of Total Liabilities":0,"Accounts payable, accrued":1224378,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":46780},"Fund balance":{"value":12623620,"Net assets without donor restriction":11777410,"Net assets with donor restriction":846210,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6798947534001578,"percentile":0.5259358913423505},"Fundraising Efficiency":{"score":15.386044328058645,"percentile":0.5274803978890108},"Operating Margin":{"score":0.3151569179531085,"percentile":0.8442769539234174},"Liabilities to Assets Ratio":{"score":0.09148458507217604,"percentile":0.334128521400842},"Operating Reserve Ratio":{"score":4.591742464398969,"percentile":0.7925114671645118},"Officer Compensation Ratio":{"score":0.05638002984762904,"percentile":0.726124968071551},"Program Expense Growth":{"score":0.055961069331961134,"percentile":0.5531816168109539},"Revenue Growth":{"score":0.0890883302915995,"percentile":0.7375120070798026},"Asset Growth":{"score":0.12294136384620477,"percentile":0.7340720477892536},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6740682751457272,"percentile":0.7980934660405012}},"source_xml":"202413209349307176_public.xml"},{"Organization":{"value":null,"Person":["Rev James Sawtelle","Rev Paul Murphy","Scott De Jong","Rev Adrian Dieleman","Peter Bultema","Douglas Disselkoen","Rev James Folkerts","Rev John Hilbelink","Harlyn Jacobsma","Rev Don Johnson","Rev Todd Joling","Tom Kooienga","Rev Danny Patterson","Herb Sinke","Benjamin Sybesma","Ron Verburg","Rev Phil Vos","Dr Steve Werkema","Dr Cornelis P Venema"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,165031],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,57081],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,107950]},"Basic":{"value":null,"mission":"To prepare men for the ministry of the word in churches of the reformed faith","year":2017,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"Dr Cornelis Venema","year_formation":1993,"state_legal_domicile":"IA","total_volunteers":10,"tax_period_begin":"2017-07-01T00:00:00","tax_period_end":"2018-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 463111069, USA","city":"Dyer","state":"IN","country":"USA","zip_code":463111069},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2344888,"Contributions":{"value":1781450,"Other contributions":1312930,"Contributions from gifts and grants":0,"Fundraising revenue":15520,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":453000},"Program revenue":{"value":248120,"Total revenue":248120,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":288363,"Investment income total":148967,"Net investment gain":139396,"Income from invest bond proceeds":0},"Other revenues":{"value":26955,"Other total":5656,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":18297,"Net income from gaming":0,"Net income":3002,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2054215,"Grant expense":{"value":177375,"Grants to domestic orgs":0,"Grants to domestic individuals":112459,"Grants and similar":0,"Foreign grants":64916},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1346119,"Current officers":160958,"Disqualified persons":0,"Other salaries and wages":880232,"Pension plan contributions":43913,"Other employee benefits":239118,"Payroll taxes":21898},"Other expenses":{"value":530721,"Management services":0,"Legal":22,"Accounting":13655,"Lobbying services":0,"Investment management fees":0,"Other services":22194,"Advertising":37895,"Office expenses":77237,"Information technology":83944,"Royalties":0,"Occupancy":71761,"Travel":44724,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":102264,"Insurance":11597,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":59504,"Periodicals":28866,"Fees":15184,"Student activities":10719,"Accreditation fees":4735},"All other expenses":5924},"Functional Expenses":{"value":null,"Program Service Expenses":1449527,"Management And General Expenses":415517,"Fundraising Expenses":189171}},"Assets":{"value":5919756,"Non-interest bearing cash":231,"Savings and temp cash investments":295064,"Pledges and grants receivable":0,"Accounts receivable":2569,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":94334,"Inventories for sale or use":50385,"Prepaid expenses deferred charges":39211,"Land, building, equipment":2137846,"Investments publicly traded":3300116,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":28487,"Sum of Total Liabilities":0,"Accounts payable, accrued":11173,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":17314},"Fund balance":{"value":5891269,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":5362531,"Temporarily restricted net assets":149791,"Permanently restricted net assets":378947},"Ratings":{"Program Expense Ratio":{"score":0.7056354860615855,"percentile":0.5404999073574311},"Fundraising Efficiency":{"score":9.417141105137679,"percentile":0.38066161864905523},"Operating Margin":{"score":0.12396029149366622,"percentile":0.661856216801629},"Liabilities to Assets Ratio":{"score":0.004812191583572025,"percentile":0.5305690613257559},"Operating Reserve Ratio":{"score":2.8817606725683533,"percentile":0.7036286904141437},"Officer Compensation Ratio":{"score":0.08033774458856546,"percentile":0.6229971766215867},"Program Expense Growth":{"score":0.04307192739704033,"percentile":0.5043868857010405},"Revenue Growth":{"score":0.057308074623121354,"percentile":0.6358425925381546},"Asset Growth":{"score":0.05970294330438466,"percentile":0.5626863876493029},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6143034799621421,"percentile":0.6467838563566031}},"source_xml":"201842829349300134_public.xml"},{"Organization":{"value":null,"Person":["Rev James Sawtelle","Rev Paul Murphy","Bryan Holstrom","Dr Edwin Kreykes","Tim Beezhold","John Boekestyn","Dr Camden Bucey","Bob Clausing","Rev Phil Grotenhius","Jeff Huizenga","Rev Todd Joling","Tom Kooienga","Rev Anson Lee","Rev Edward Marcusse","Herb Sinke","Rev Lou Slagter","Benjamin Sybesma","Rev Harry Zekveld","Dr Cornelis P Venema"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,138542],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,61729],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,76813]},"Basic":{"value":null,"mission":"To prepare students for the ministry of the gospel in reformed and presbyterian churches.","year":2020,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"Dr Cornelis Venema","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":28,"tax_period_begin":"2020-07-01T00:00:00","tax_period_end":"2021-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 46311, USA","city":"Dyer","state":"IN","country":"USA","zip_code":46311},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3153033,"Contributions":{"value":2642092,"Other contributions":2143737,"Contributions from gifts and grants":0,"Fundraising revenue":14105,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":484250},"Program revenue":{"value":225210,"Total revenue":225210,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":285053,"Investment income total":188019,"Net investment gain":97034,"Income from invest bond proceeds":0},"Other revenues":{"value":678,"Other total":1836,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-1290,"Net income from gaming":0,"Net income":132,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2171046,"Grant expense":{"value":134720,"Grants to domestic orgs":0,"Grants to domestic individuals":116011,"Grants and similar":0,"Foreign grants":18709},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1517196,"Current officers":150445,"Disqualified persons":0,"Other salaries and wages":999424,"Pension plan contributions":91937,"Other employee benefits":240518,"Payroll taxes":34872},"Other expenses":{"value":519130,"Management services":0,"Legal":0,"Accounting":13570,"Lobbying services":0,"Investment management fees":0,"Other services":35132,"Advertising":48923,"Office expenses":65618,"Information technology":72557,"Royalties":0,"Occupancy":71316,"Travel":45769,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":85567,"Insurance":5811,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":67554,"Periodicals":32511,"Fees":20473,"Student activities":9694,"Accreditation fees":4876},"All other expenses":7313},"Functional Expenses":{"value":null,"Program Service Expenses":1474517,"Management And General Expenses":521672,"Fundraising Expenses":174857}},"Assets":{"value":9916012,"Non-interest bearing cash":315,"Savings and temp cash investments":692431,"Pledges and grants receivable":0,"Accounts receivable":81,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":47667,"Inventories for sale or use":40644,"Prepaid expenses deferred charges":83268,"Land, building, equipment":1983107,"Investments publicly traded":7068499,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":23824,"Sum of Total Liabilities":0,"Accounts payable, accrued":16320,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":7504},"Fund balance":{"value":9892188,"Net assets without donor restriction":9149756,"Net assets with donor restriction":742432,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6791735412331199,"percentile":0.5255705573860295},"Fundraising Efficiency":{"score":15.110015612757854,"percentile":0.5222710894904651},"Operating Margin":{"score":0.31144203057817665,"percentile":0.8421353832194851},"Liabilities to Assets Ratio":{"score":0.0024025787786460927,"percentile":0.5520880958584672},"Operating Reserve Ratio":{"score":4.56738917554027,"percentile":0.7916240843496672},"Officer Compensation Ratio":{"score":0.06381347976965941,"percentile":0.6919929066341334},"Program Expense Growth":{"score":0.023088554200236266,"percentile":0.4186161794205832},"Revenue Growth":{"score":0.09437845568512643,"percentile":0.7508025950690552},"Asset Growth":{"score":0.11374554067290928,"percentile":0.7148431925630259},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6689270422602627,"percentile":0.7866391434416123}},"source_xml":"202112929349300516_public.xml"},{"Organization":{"value":null,"Person":["Rev James Sawtelle","Rev Paul Murphy","Scott De Jong","Rev Danny Patterson","Tim Beezhold","Peter Bultema","Douglas Disselkoen","Rev James Folkerts","Rev Phil Grotenhius","Rev John Hilbelink","Harlyn Jacobsma","Rev Don Johnson","Rev Todd Joling","Tom Kooienga","Herb Sinke","Benjamin Sybesma","Rev Phil Vos","Dr Steve Werkema","Dr Cornelis P Venema"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,159818],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,57942],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,101876]},"Basic":{"value":null,"mission":"To prepare students for the ministry of the gospel in reformed and presbyterian churches.","year":2018,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"Dr Cornelis Venema","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":28,"tax_period_begin":"2018-07-01T00:00:00","tax_period_end":"2019-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 463111069, USA","city":"Dyer","state":"IN","country":"USA","zip_code":463111069},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":29,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":29,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2436331,"Contributions":{"value":2040632,"Other contributions":1633632,"Contributions from gifts and grants":0,"Fundraising revenue":10000,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":397000},"Program revenue":{"value":231120,"Total revenue":231120,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":158325,"Investment income total":67538,"Net investment gain":90787,"Income from invest bond proceeds":0},"Other revenues":{"value":6254,"Other total":1854,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":187,"Net income from gaming":0,"Net income":4213,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2112438,"Grant expense":{"value":162115,"Grants to domestic orgs":0,"Grants to domestic individuals":82770,"Grants and similar":0,"Foreign grants":79345},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1415726,"Current officers":162392,"Disqualified persons":0,"Other salaries and wages":923700,"Pension plan contributions":43748,"Other employee benefits":260173,"Payroll taxes":25713},"Other expenses":{"value":534597,"Management services":0,"Legal":0,"Accounting":13565,"Lobbying services":0,"Investment management fees":0,"Other services":19456,"Advertising":39448,"Office expenses":79668,"Information technology":81268,"Royalties":0,"Occupancy":70727,"Travel":51473,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":96479,"Insurance":10710,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":64704,"Periodicals":31225,"Fees":18354,"Student activities":10179,"Accreditation fees":4946},"All other expenses":7099},"Functional Expenses":{"value":null,"Program Service Expenses":1439379,"Management And General Expenses":482873,"Fundraising Expenses":190186}},"Assets":{"value":6266498,"Non-interest bearing cash":321,"Savings and temp cash investments":349920,"Pledges and grants receivable":0,"Accounts receivable":958,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":86334,"Inventories for sale or use":48352,"Prepaid expenses deferred charges":31986,"Land, building, equipment":2052360,"Investments publicly traded":3696267,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":18274,"Sum of Total Liabilities":0,"Accounts payable, accrued":10460,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":7814},"Fund balance":{"value":6248224,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":5708470,"Temporarily restricted net assets":144782,"Permanently restricted net assets":394972},"Ratings":{"Program Expense Ratio":{"score":0.6813828382182104,"percentile":0.5267064358389791},"Fundraising Efficiency":{"score":10.729664644085265,"percentile":0.42069053578303317},"Operating Margin":{"score":0.1329429375565143,"percentile":0.6751254769264506},"Liabilities to Assets Ratio":{"score":0.0029161423174474802,"percentile":0.546833135867775},"Operating Reserve Ratio":{"score":2.9664766492555046,"percentile":0.7099246421822302},"Officer Compensation Ratio":{"score":0.07565571155224438,"percentile":0.6416736709828883},"Program Expense Growth":{"score":0.03645950736487724,"percentile":0.47683035404425533},"Revenue Growth":{"score":0.047197382729432,"percentile":0.5944268111967717},"Asset Growth":{"score":0.058650508140361136,"percentile":0.5589488921105509},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6126544283982936,"percentile":0.6420372199489519}},"source_xml":"201912829349301301_public.xml"},{"Organization":{"value":null,"Person":["Rev James Sawtelle","Rev Paul Murphy","Bryan Holstrom","Dr Edwin Kreykes","Tim Beezhold","John Boekestyn","Dr Camden Bucey","Bob Clausing","Rev Phil Grotenhius","Jeff Huizenga","Rev Todd Joling","Tom Kooienga","Rev Anson Lee","Rev Edward Marcusse","Herb Sinke","Bill Pols","Paul Huizenga","Rev Harry Zekveld","Dr Cornelis P Venema"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,148522],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,65677],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,82845]},"Basic":{"value":null,"mission":"To prepare students for the ministry of the gospel in reformed and presbyterian churches.","year":2022,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"Dr Cornelis Venema","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":28,"tax_period_begin":"2022-07-01T00:00:00","tax_period_end":"2023-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 46311, USA","city":"Dyer","state":"IN","country":"USA","zip_code":46311},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":33,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":33,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":3755000,"Contributions":{"value":3286607,"Other contributions":2745297,"Contributions from gifts and grants":0,"Fundraising revenue":13310,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":528000},"Program revenue":{"value":288778,"Total revenue":288778,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":182761,"Investment income total":269963,"Net investment gain":-87202,"Income from invest bond proceeds":0},"Other revenues":{"value":-3146,"Other total":1815,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":-8571,"Net income from gaming":0,"Net income":3610,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2880953,"Grant expense":{"value":257014,"Grants to domestic orgs":0,"Grants to domestic individuals":189548,"Grants and similar":0,"Foreign grants":67466},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1739430,"Current officers":162008,"Disqualified persons":0,"Other salaries and wages":1138832,"Pension plan contributions":89800,"Other employee benefits":310654,"Payroll taxes":38136},"Other expenses":{"value":884509,"Management services":0,"Legal":0,"Accounting":14130,"Lobbying services":0,"Investment management fees":24272,"Other services":101660,"Advertising":96010,"Office expenses":105063,"Information technology":124408,"Royalties":0,"Occupancy":109517,"Travel":94602,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":90138,"Insurance":6049,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":110961,"Periodicals":65813,"Miscellaneous":15928,"Fees":15905,"Student activities":13315},"All other expenses":7699},"Functional Expenses":{"value":null,"Program Service Expenses":1979915,"Management And General Expenses":661891,"Fundraising Expenses":239147}},"Assets":{"value":11083474,"Non-interest bearing cash":645,"Savings and temp cash investments":1031985,"Pledges and grants receivable":0,"Accounts receivable":1118,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":37000,"Inventories for sale or use":14461,"Prepaid expenses deferred charges":108028,"Land, building, equipment":2108496,"Investments publicly traded":7781741,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":42893,"Sum of Total Liabilities":0,"Accounts payable, accrued":40209,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":2684},"Fund balance":{"value":11040581,"Net assets without donor restriction":9762781,"Net assets with donor restriction":1277800,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6872430754684301,"percentile":0.5297410841597319},"Fundraising Efficiency":{"score":13.743040891167357,"percentile":0.4950916717310054},"Operating Margin":{"score":0.2327688415446072,"percentile":0.7867545441631703},"Liabilities to Assets Ratio":{"score":0.0038699959958402932,"percentile":0.5382155258729043},"Operating Reserve Ratio":{"score":3.847155437801311,"percentile":0.7616468741834249},"Officer Compensation Ratio":{"score":0.05155307983156962,"percentile":0.7492228505621604},"Program Expense Growth":{"score":0.048750677024687605,"percentile":0.526611802389201},"Revenue Growth":{"score":0.08640053145007406,"percentile":0.7304112069624404},"Asset Growth":{"score":0.11468288384985512,"percentile":0.7168847830298469},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6688839452797798,"percentile":0.7865443507027362}},"source_xml":"202332999349300948_public.xml"},{"Organization":{"value":null,"Person":["Rev James Sawtelle","Rev Paul Murphy","Scott De Jong","Rev Adrian Dieleman","Peter Bultema","Douglas Disselkoen","Rev James Folkerts","Rev John Hilbelink","Harlyn Jacobsma","Rev Don Johnson","Rev Todd Joling","Tom Kooienga","Rev Danny Patterson","Rev Herb Sinke","Benjamin Sybesma","Ron Verburg","Ren Phil Vos","Dr Steve Werkema","Dr Cornelis P Venema"],"Title":["President","Vice President","Treasurer","Secretary","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","Director","President"],"Hours":[2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,2.0,40.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,164588],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,56592],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,107996]},"Basic":{"value":null,"mission":"To prepare men for the ministry of the word in churches of the reformed faith","year":2016,"name":"Mid-America Reformed Seminary","phone":2198642400,"website":"www.midamerica.edu","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":"Dr Cornelis Venema","year_formation":1993,"state_legal_domicile":"IA","total_volunteers":25,"tax_period_begin":"2016-07-01T00:00:00","tax_period_end":"2017-06-30T00:00:00","address":"229 Seminary Drive, Dyer, IN, 463111069, USA","city":"Dyer","state":"IN","country":"USA","zip_code":463111069},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":38,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":38,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":2444370,"Contributions":{"value":2125455,"Other contributions":2114655,"Contributions from gifts and grants":0,"Fundraising revenue":10800,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":198650,"Total revenue":198650,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":109202,"Investment income total":106578,"Net investment gain":2624,"Income from invest bond proceeds":0},"Other revenues":{"value":11063,"Other total":6235,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":3191,"Net income from gaming":0,"Net income":1637,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":2001898,"Grant expense":{"value":136693,"Grants to domestic orgs":0,"Grants to domestic individuals":136693,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1323756,"Current officers":166810,"Disqualified persons":0,"Other salaries and wages":860114,"Pension plan contributions":42309,"Other employee benefits":233304,"Payroll taxes":21219},"Other expenses":{"value":541449,"Management services":0,"Legal":1525,"Accounting":13245,"Lobbying services":0,"Investment management fees":0,"Other services":18818,"Advertising":36199,"Office expenses":85687,"Information technology":85944,"Royalties":0,"Occupancy":70462,"Travel":47874,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":97685,"Insurance":11860,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":64578,"Periodicals":28087,"Fees":17127,"Accreditation fees":11571,"Student activities":7793},"All other expenses":7572},"Functional Expenses":{"value":null,"Program Service Expenses":1340861,"Management And General Expenses":465588,"Fundraising Expenses":195449}},"Assets":{"value":5687212,"Non-interest bearing cash":244,"Savings and temp cash investments":345840,"Pledges and grants receivable":0,"Accounts receivable":4815,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":102334,"Inventories for sale or use":52173,"Prepaid expenses deferred charges":42667,"Land, building, equipment":2202873,"Investments publicly traded":2936266,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":22993,"Sum of Total Liabilities":0,"Accounts payable, accrued":18179,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":4814},"Fund balance":{"value":5664219,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":5079002,"Temporarily restricted net assets":219936,"Permanently restricted net assets":365281},"Ratings":{"Program Expense Ratio":{"score":0.669794864673425,"percentile":0.5210681285395503},"Fundraising Efficiency":{"score":10.874729469068658,"percentile":0.4247477671306657},"Operating Margin":{"score":0.18101678551119513,"percentile":0.7362741683325932},"Liabilities to Assets Ratio":{"score":0.004042929998037703,"percentile":0.5367558375243554},"Operating Reserve Ratio":{"score":2.8409099764323655,"percentile":0.700495265102332},"Officer Compensation Ratio":{"score":0.08221597703779114,"percentile":0.615720664775949},"Program Expense Growth":{"score":0.023302929740814913,"percentile":0.4195373440125587},"Revenue Growth":{"score":0.0888075217786427,"percentile":0.7367955718197652},"Asset Growth":{"score":0.06192802291027695,"percentile":0.5705465950549325},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6247899793314972,"percentile":0.6759608214010807}},"source_xml":"201712799349300316_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["REV TODD JOLING","REV EDWARD MARCUSSE","BRYAN HOLSTROCM","DR EDWIN KREYKES","REV VALENTIN ALPUCHE","TIM BEEZHOLD","JOHN BOEKESTYN","DR CAMDEN BUCEY","BOB CLAUSING","JEFF HUIZENGA","PAUL HUIZENGA","REV BILL POLS","DR TIMOTHY SCHEUERS","DENIIS SCHREUR","REV HARRY ZEKVELD","REV RICHARD ZEKVELD","REV DAN RAGUSA","GERARD SCHOUWENAAR","DR ALAN STRANGE"],"Title":["PRESIDENT","VICE PRESIDENT","TREASURER","SECRETARY","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","PRESIDENT OF SEMINARY"],"Hours":[0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,0.0,1.0],"Total Compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,192285],"Direct compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,153129],"Other compensation":[0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,39156]},"Basic":{"value":null,"mission":"To prepare students for the ministry of the gospel in reformed and presbyterian churches.","year":2024,"name":"MID-AMERICA REFORMED SEMINARY","phone":2198642400,"website":"WWW.MIDAMERICA.EDU","type":"990","affiliation":null,"foreign_countries":["Bermuda","Canada","Greenland","Mexico","Saint Pierre and Miquelon","United States","United States Minor Outlying Islands"],"principal_officer":"REV RICHARD ZEKVELD","year_formation":1981,"state_legal_domicile":"IA","total_volunteers":28,"tax_period_begin":"2024-07-01T00:00:00","tax_period_end":"2025-06-30T00:00:00","address":"229 SEMINARY DRIVE, DYER, IN, 46311, USA","city":"DYER","state":"IN","country":"USA","zip_code":46311},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":18,"Number of independent voting members":18,"Number of employees total":32,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":32,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":4884329,"Contributions":{"value":4051016,"Other contributions":3064698,"Contributions from gifts and grants":0,"Fundraising revenue":13560,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":972758},"Program revenue":{"value":275283,"Total revenue":275283,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":541269,"Investment income total":225980,"Net investment gain":315289,"Income from invest bond proceeds":0},"Other revenues":{"value":16761,"Other total":514,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":12240,"Net income from gaming":0,"Net income":4007,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":3450459,"Grant expense":{"value":395329,"Grants to domestic orgs":0,"Grants to domestic individuals":317558,"Grants and similar":0,"Foreign grants":77771},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":1861263,"Current officers":192285,"Disqualified persons":0,"Other salaries and wages":1237341,"Pension plan contributions":81655,"Other employee benefits":301315,"Payroll taxes":48667},"Other expenses":{"value":1193867,"Management services":0,"Legal":0,"Accounting":14200,"Lobbying services":0,"Investment management fees":0,"Other services":75644,"Advertising":71886,"Office expenses":121678,"Information technology":94366,"Royalties":0,"Occupancy":131512,"Travel":109975,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":334310,"Insurance":7649,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":217367,"FEES":117023,"MISCELLANEOUS":41526,"PERIODICALS":38478,"STUDENT ACTIVITIES":20340},"All other expenses":15280},"Functional Expenses":{"value":null,"Program Service Expenses":2287788,"Management And General Expenses":881413,"Fundraising Expenses":281258}},"Assets":{"value":14324615,"Non-interest bearing cash":299,"Savings and temp cash investments":303208,"Pledges and grants receivable":0,"Accounts receivable":616,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":26334,"Inventories for sale or use":9946,"Prepaid expenses deferred charges":98071,"Land, building, equipment":8090892,"Investments publicly traded":5795249,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":52208,"Sum of Total Liabilities":0,"Accounts payable, accrued":51486,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":722},"Fund balance":{"value":14272407,"Net assets without donor restriction":13757625,"Net assets with donor restriction":514782,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.6630387435410767,"percentile":0.5179905826814787},"Fundraising Efficiency":{"score":14.403202753343905,"percentile":0.5087447448485355},"Operating Margin":{"score":0.2935654006927052,"percentile":0.8313415244812224},"Liabilities to Assets Ratio":{"score":0.003644635475368797,"percentile":0.5401725652332797},"Operating Reserve Ratio":{"score":4.151509987511806,"percentile":0.7753302727282464},"Officer Compensation Ratio":{"score":0.0557273684457633,"percentile":0.7292179373660287},"Program Expense Growth":{"score":0.061826682676037005,"percentile":0.5734052498669667},"Revenue Growth":{"score":0.0902437061050594,"percentile":0.7405255706355053},"Asset Growth":{"score":0.1186335356188849,"percentile":0.7252670230431697},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6796890563474185,"percentile":0.8104355206391191}},"source_xml":"202533189349311123_public.xml"},"sector":"","donation_categories":[],"zakat_policy":null},"error":null}