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Westminster Theological Seminary

EIN 23-1352689 · Glenside, PA

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

LegitimacyPassesRegistration and standingFinancial healthGood80 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE FORMATION OF MEN FOR THE GOSPEL MINISTRY AS PASTORS, EVANGELISTS, & TEACHERS WHO SHALL PROCLAIM THE WHOLE COUNSEL OF GOD THROUGHOUT A CHANGING WORLD. THE THEOLOGICAL TRAINING OF CHURCH OFFICERS AS STEWARDS OF CHRIST, AND THE COMMUNICATION OF BIBLICAL STUDIES.

Income
$32.1 million
Spending
$30.0 million
Spent on programs
76%
Reserves
4.2 months of spending
Largest source of income
fees for its services, 56%
Employees
259
Volunteers
20
Highest pay
$240,279, president

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: 80 out of 100.

  • Reserves

    20 of 35

    Spendable reserves would cover 4.2 months of spending.

  • Debt

    20 of 20

    It owes 14% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 7% of income.

  • Income trend

    10 of 15

    Income fell 4% on the year before.

  • Spending floor

    15 of 15

    76% of spending went to programs and raising each dollar of donations cost 23 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

Strong: 100 out of 100.

  • Independent board

    25 of 25

    14 of 14 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a written conflict of interest policy.

  • Whistleblower policy

    8 of 8

    Has a 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

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    15 of 15

    Its accounts were audited 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 (5)
  1. $13.4 million spent. POSTGRADUATE ACADEMIC PROGRAMSWESTMINSTER EXISTS TO TRAIN SPECIALISTS IN THE BIBLE TO PROCLAIM THE WHOLE COUNSEL OF GOD FOR CHRIST AND HIS GLOBAL CHURCH. IT IS OUR INTENTION TO CONTRIBUTE TO THE TRAINING AND SPIRITUAL FORMATION OF ALL OF OUR STUDENTS IN THE VARIOUS DEGREE PROGRAMS. WE CURRENTLY OFFER PROGRAMS LEADING TO THE MASTER OF DIVINITY (MDIV), MASTER OF ARTS IN RELIGION (MAR), MASTER OF ARTS IN COUNSELING (MAC), MASTER OF ARTS IN THEOLOGICAL STUDIES (MATS), MASTER OF THEOLOGY (THM), DOCTOR OF MINISTRY (DMIN), DOCTOR OF PHILOSOPHY (PHD), AND A CERTIFICATE IN CHRISTIAN STUDIES (CERT).(CONTINUED ON SCHEDULE O)FALL 2024 ENROLLMENT WAS 1,183 STUDENTS WITH 185 IN THE RESIDENTIAL PROGRAM, 770 IN ONLINE LEARNING, 168 IN THE KOREAN CAMPUS, 54 IN THE SPANISH CAMPUS, AND 6 VISITING STUDENTS. WITH RESPECT TO SPRING 2025, ENROLLMENT WAS 1,171 WITH 167 IN THE RESIDENTIAL PROGRAM, 753 IN ONLINE LEARNING, 77 IN THE SPANISH PROGRAM, 170 IN THE KOREAN CAMPUS, AND 4 VISITING STUDENTS.RESIDENTIAL PROGRAMS: FALL 2024 - 85 IN MDIV, 17 IN MAR, 14 IN THM, 29 IN PHD, 40 IN DMIN; SPRING 2025 - 82 IN MDIV, 15 IN MAR, 10 IN THM, 29 IN PHD, 31 IN DMIN.
  2. $5.6 million spent. ONLINE LEARNINGONLINE LEARNING PROVIDES MULTIPLE DEGREE PROGRAMS ONLINE TO TRAIN LEADERS IN MINISTRY ANYWHERE IN THE WORLD IN THEIR LOCAL MINISTRY CONTEXTS. IN ADDITION TO MASTER OF ARTS IN COUNSELING AND A MASTER OF ARTS IN THEOLOGICAL STUDIES, WE HAVE BEEN OFFERING THE MASTER OF DIVINITY (MDIV) AND MASTER OF ARTS IN RELIGION (MAR) ONLINE. IN FALL 2024, WE HAD 191 STUDENTS IN THE MATS PROGRAM, 339 IN MAC, 53 IN MAR, 140 IN THE MDIV, AND 47 CERTIFICATE STUDENTS. IN SPRING 2025, 182 IN MATS, 342 IN MAC, 53 IN MAR, 138 IN MDIV, AND 38 CERTIFICATE STUDENTS.
  3. $3.6 million spent. WTSBOOKS.COMWESTMINSTER BOOKSTORE IS THE CAMPUS BOOKSTORE FOR WESTMINSTER THEOLOGICAL SEMINARY. WE EXIST TO SERVE THE KINGDOM OF GOD BY SERVING THE WESTMINSTER THEOLOGICAL SEMINARY COMMUNITY THROUGH THE DISTRIBUTION OF HIGH QUALITY, BIBLICALLY FAITHFUL, REFORMED BOOKS AND RESOURCES.
  4. $211,340 spent. STUDENT HOUSINGWTS OFFERS LIMITED HOUSING FOR UP TO 15 STUDENTS AT ITS CHURCH ROAD CAMPUS IN GLENSIDE: 8 MALE STUDENTS AND 3 FEMALE STUDENTS IN MACHEN HALL; 3 MALE STUDENTS IN SEOKNAM HOUSE; AND 1 STUDENT FAMILY IN THE CHURCH ROAD GATEHOUSE. IN ADDITION, WTS OWNS 9 FURNISHED CONDOMINIUMS AT 1600 CHURCH ROAD IN WYNCOTE, PA, AND CAN HOUSE UP TO 1 STUDENT OF EITHER GENDER PLUS HIS/HER FAMILY OF UP TO 3 TOTAL PERSONS.
  5. $61,439 spent. UPHOLDING THE TRUTH, LLC OR "UTT"THE PURPOSE OF UTT IS TO STUDY, PROMOTE, AND ADVANCE THE TRUTH AND ETHICS OF A BIBLICALLY CONSISTENT WORLDVIEW IN ALL SPHERES OF LIFE AND WHEN APPROPRIATE, TO DO SO WITH ALLIED INDIVIDUALS, GROUPS, AND ORGANIZATIONS THAT ARE COMMITTED TO THE SAME PERSPECTIVE. REPRESENTATIVE PROJECTS INCLUDE AN ANNUAL CONFERENCE DEVOTED TO THE INTERSECTION OF SCIENCE AND FAITH.

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? Passed.

    Most recent return on file covers the year ending June 2025.

    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 October 1989.

    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.