Nonprofit · EIN 46-0462804
HEIDELBERG THEOLOGICAL SEMINARY
Tax-exempt · SIOUX FALLS, SD 57108
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $578,408 | $545,035 | $33,373 | $288,777 | $2,949 | $285,828 |
| December 31, 2024 | 990 | $632,776 | $532,671 | $100,105 | $254,634 | $2,179 | $252,455 |
| December 31, 2023 | 990 | $417,954 | $492,309 | -$74,355 | $136,649 | $1,169 | $135,480 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $512,024
- Program service revenue
- $61,731
- Investment income
- $4,653
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $384,063
- Other salaries and wages
- $53,132
- Salaries, compensation and benefits (total)
- $447,997
- Professional fundraising fees
- $0
- Legal fees
- $1,120
- Occupancy
- $12,000
- Travel
- $9,788
- Program services (functional)
- $545,035
Balance sheet and other
- Total assets, start of year
- $254,634
- Total assets, end of year
- $288,777
- Total liabilities, end of year
- $2,949
- Net assets, end of year
- $285,828
- Gross receipts
- $578,408
- Employees
- 6
- Volunteers
- 0
- Year formed
- 2001
- State of legal domicile
- SD
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr JP Mosley | Academic Dean Key employee, Highest-paid employee | 40 | $35,883 | $54,300 |
| Dr Maynard Koerner | President Key employee | 40 | $33,300 | $49,950 |
| Dr Patrick Morgan | Director of International Studies Key employee | 40 | $32,400 | $48,600 |
| Kim Postma | Faculty Assistant Officer | 40 | $51,500 | $0 |
| Douglas Schlegel | Registrar Key employee | 40 | $22,900 | $23,850 |
| Brent Tjeerdsma | Director Officer | 4 | $0 | $0 |
| Gary Maassen | Director Officer | 4 | $0 | $0 |
| Daniel Mettler | Director Officer | 4 | $0 | $0 |
| Tedd Griess | Chairman Officer | 4 | $0 | $0 |
| Adam Sturlaugson | Director Officer | 4 | $0 | $0 |
| Rev George Horner | Vice-Chairman Officer | 4 | $0 | $0 |
| Michael Burbach | Secretary Officer | 4 | $0 | $0 |
| Scott Velgersdyk | Treasurer Officer | 4 | $0 | $0 |
| Rev Randy Klynsma | Director Officer | 4 | $0 | $0 |
| Rev Vern Pollema | Director Officer | 4 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Tom Savage | Director Officer | 4 | $0 |
| John H Terpstra | Director Officer | 4 | $0 |
990 for the year ended December 31, 2024: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr Maynard Koerner | President Key employee, Highest-paid employee | 40 | $38,000 | $57,000 |
| Dr JP Mosley | Academic Dean Key employee | 40 | $37,700 | $52,050 |
| Dr Patrick Morgan | Director of International Studies Key employee | 40 | $30,900 | $46,350 |
| Kim Postma | Faculty Assistant Officer | 40 | $49,000 | $0 |
| Kevin Te Slaa | Executive Administrator Key employee | 40 | $40,750 | $0 |
| Brent Tjeerdsma | Director Officer | 4 | $0 | $0 |
| Gary Maassen | Director Officer | 4 | $0 | $0 |
| Daniel Mettler | Director Officer | 4 | $0 | $0 |
| Tedd Griess | Chairman Officer | 4 | $0 | $0 |
| Adam Sturlaugson | Director Officer | 4 | $0 | $0 |
| Rev George Horner | Vice-Chairman Officer | 4 | $0 | $0 |
| Michael Burbach | Secretary Officer | 4 | $0 | $0 |
| Scott Velgersdyk | Treasurer Officer | 4 | $0 | $0 |
| Rev Randy Klynsma | Director Officer | 4 | $0 | $0 |
| Rev Vern Pollema | Director Officer | 4 | $0 | $0 |
| Tom Savage | Director Officer | 4 | $0 | $0 |
| John H Terpstra | Director Officer | 4 | $0 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Dr Maynard Koerner | President Key employee, Highest-paid employee | 40 | $37,400 | $56,100 |
| Dr JP Mosley | Academic Dean Key employee | 40 | $33,182 | $50,567 |
| Dr Patrick Morgan | Director of International Studies Key employee | 40 | $33,750 | $41,250 |
| Kevin Te Slaa | Executive Administrator Key employee | 40 | $54,708 | $0 |
| Kim Postma | Faculty Assistant Officer | 40 | $31,666 | $0 |
| Elianna Isaac | Assistant Officer | 4 | $511 | $0 |
| Rev George Horner | ViceChairman Officer | 4 | $0 | $0 |
| Michael Burbach | Secretary Officer | 4 | $0 | $0 |
| Scott Velgersdyk | Treasurer Officer | 4 | $0 | $0 |
| Rev Randy Klynsma | Director Officer | 4 | $0 | $0 |
| Rev Vern Pollema | Director Officer | 4 | $0 | $0 |
| Tom Savage | Director Officer | 4 | $0 | $0 |
| Brent Tjeerdsma | Director Officer | 4 | $0 | $0 |
| Gary Maassen | Director Officer | 4 | $0 | $0 |
| Daniel Mettler | Director Officer | 4 | $0 | $0 |
| Tedd Griess | Chairman Officer | 4 | $0 | $0 |
| Adam Sturlaugson | Director Officer | 4 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 7301 S LOUISE AVE, SIOUX FALLS, SD 57108-5900
- In care of
- % DR MAYNARD KOERNER
- Principal officer (990 for 2025)
- Dr Maynard Koerner, 7301 S LOUISE AVE, SIOUX FALLS, SD 571085900
- Signed the 990
- Scott Velgersdyk, Treasurer
- Phone
- (605) 595-5850
Mission
Teaching students for the Ministry is the primary goal of the organization.
Program accomplishments
- Teaching Ministry. Tuition of 57045 used to offset expenses.Expenses $545,035 · revenue $57,045
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 46-0462804
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- School
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2002
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B50)
- Assets (IRS master file)
- $288,777
- Income (IRS master file)
- $578,408
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $578,408 | $545,035 | $288,777 | IRS |
| 990 | December 2024 | $632,776 | $532,671 | $254,634 | IRS |
| 990 | December 2023 | $417,954 | $492,309 | $136,649 | XML |
| 990 | December 2022 | $524,667 | $391,045 | $211,221 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 46-0462804).
Questions about HEIDELBERG THEOLOGICAL SEMINARY
- What is the EIN of HEIDELBERG THEOLOGICAL SEMINARY?
- The employer identification number (EIN) of HEIDELBERG THEOLOGICAL SEMINARY is 46-0462804.
- Is HEIDELBERG THEOLOGICAL SEMINARY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
- Are donations to HEIDELBERG THEOLOGICAL SEMINARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HEIDELBERG THEOLOGICAL SEMINARY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HEIDELBERG THEOLOGICAL SEMINARY due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HEIDELBERG THEOLOGICAL SEMINARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of HEIDELBERG THEOLOGICAL SEMINARY?
- The 990 for the year ended December 31, 2025 names Dr Maynard Koerner.
- Who are the officers and directors of HEIDELBERG THEOLOGICAL SEMINARY?
- The 990 for the year ended December 31, 2025 lists 17 people; 5 received compensation from the organization, the highest $35,883 (Dr JP Mosley, Academic Dean).
- How much revenue does HEIDELBERG THEOLOGICAL SEMINARY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $578,408, expenses of $545,035 and total assets of $288,777 at year end.
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