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Episcopal Divinity School

EIN 04-2105768 · New York, NY

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthGood70 out of 100GovernanceFair62 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • Only 27% of its spending went to programs.

These come from the organization's own tax return. There may be a good explanation; ask the charity.

What it says it does

EDUCATION OF PERSONS FOR LEADERSHIP IN CHRISTIAN DENOMINATIONS, AND PARTICULARLY FOR THE EPISCOPAL CHURCH, AND FOR THE MINISTRY THEREOF.

Income
$2.3 million
Spending
$3.1 million
Spent on programs
27%
Reserves
Over 10 years of spending
Largest source of income
investment income, 89%
Employees
8
Volunteers
21
Highest pay
$227,460, dean/interim president (thru 09/30/2024)

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 70 out of 100.

  • Reserves

    35 of 35

    Spendable reserves would cover more than ten years of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    0 of 15

    Spending exceeded income by 34% of income.

  • Income trend

    15 of 15

    Income rose 42% on the year before.

  • Spending floor

    0 of 15

    27% of spending went to programs and raising each dollar of donations cost 24 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 62 out of 100.

  • Independent board

    25 of 25

    12 of 12 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    7 of 7

    Has a written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    0 of 10

    Did not give the board a copy of this return before filing it.

  • Pay set independently

    0 of 5

    Reports no independent review process for its chief executive's pay.

  • Independent check of accounts

    0 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $832,637 spent. EPISCOPAL DIVINITY SCHOOL (THE SCHOOL), A MASSACHUSETTS NONPROFIT CORPORATION THAT WAS ESTABLISHED IN 1974 AS A RESULT OF THE MERGER OF PHILADELPHIA DIVINITY SCHOOL AND EPISCOPAL THEOLOGICAL SCHOOL. THE PURPOSE OF THE SCHOOL IS TO EDUCATE LAY AND ORDAINED LEADERS FOR CHRIST'S CHURCH AND FOR THE WORLD WHO SERVE AND ADVANCE GOD'S MISSION OF JUSTICE, COMPASSION, AND RECONCILIATION.THE SCHOOL'S BOARD OF TRUSTEES (THE BOARD) VOTED ON JULY 21, 2016, TO CEASE GRANTING DEGREES AFTER THE 2016-2017 ACADEMIC YEAR. THE SCHOOL ENTERED INTO AN AFFILIATION AGREEMENT, EFFECTIVE JULY 1, 2017, WITH UNION THEOLOGICAL SEMINARY (UNION). THE AFFILIATION AGREEMENT PROVIDED FOR THE ESTABLISHMENT OF A PROGRAM AT UNION ENTITLED EPISCOPAL DIVINITY SCHOOL AT UNION THEOLOGICAL SEMINARY (THE PROGRAM). STUDENTS WHO ENROLLED IN THE PROGRAM AT UNION EARNED GRADUATE DEGREES FROM UNION AND ALSO FULFILLED REQUIREMENTS FOR ORDINATION IN THE EPISCOPAL CHURCH. ON MARCH 31, 2023, THE SCHOOL AND UNION CANCELED THE AFFILIATION AGREEMENT EFFECTIVE JUNE 30, 2023. DURING THE YEAR ENDED JUNE 30, 2024, THE BOARD APPROVED AN ADDITIONAL $4,400,000 ENDOWMENT DRAW FOR NET ASSETS WITHOUT DONOR RESTRICTIONS TO FUND THE ONE-TIME DISAFFILIATION PAYMENT TO UNION, RESULTING IN A SPENDING RATE ABOVE THE STANDARD 4% POLICY.FOLLOWING ITS DISAFFILIATION FROM UNION, THE SCHOOL CONTINUES TO ADVANCE ITS MISSION THROUGH A RENEWED STRATEGIC FOCUS ON FLEXIBLE, JUSTICE-CENTERED THEOLOGICAL EDUCATION DELIVERED OUTSIDE A TRADITIONAL RESIDENTIAL SEMINARY MODEL. THE SCHOOL HAS EXPANDED ITS PROGRAMMATIC OFFERINGS TO INCLUDE SHORT-FORMAT COURSES, WEBINARS, COLLOQUIA, AND CONVENINGS THAT ADDRESS CONTEMPORARY THEOLOGICAL, SOCIAL-JUSTICE, AND LEADERSHIP-DEVELOPMENT TOPICS. IN LIEU OF OPERATING ITS OWN DEGREE-GRANTING PROGRAM, THE SCHOOL IS PURSUING COLLABORATIVE PARTNERSHIPS WITH ACCREDITED SEMINARIES, DIOCESES, AND OTHER CHURCH BODIES TO SUPPORT FORMATION NEEDS ACROSS THE EPISCOPAL CHURCH AND THE ANGLICAN COMMUNION. THE SCHOOL REMAINS

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Worth knowing.

    The IRS does not require this organization to file annual returns.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 1962.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.