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Methodist Theological School in Ohio

EIN 31-4421101 · Delaware, OH

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

LegitimacyPassesRegistration and standingFinancial healthFair65 out of 100GovernanceStrong90 out of 100Impact evidenceDescribes programsHow well its results are evidenced

Points to look into

  • It reported loans to or from officers, directors or other insiders.

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

What it says it does

METHODIST THEOLOGICAL SCHOOL IN OHIO PROVIDES THEOLOGICAL EDUCATION AND LEADERSHIP IN PURSUIT OF A JUST, SUSTAINABLE AND GENERATIVE WORLD.

Income
$16.0 million
Spending
$10.3 million
Spent on programs
69%
Reserves
-3.2 months of spending
Largest source of income
investment income, 54%
Employees
141
Volunteers
17
Highest pay
$223,235, 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

Fair: 65 out of 100. Higher than 55% of charities in its peer group (education, $10m to $100m).

  • Reserves

    0 of 35

    Spendable reserves are negative: it owes or has committed more than it holds.

  • Debt

    20 of 20

    It owes 5% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 36% of income.

  • Income trend

    15 of 15

    Income rose 60% on the year before.

  • Spending floor

    15 of 15

    69% of spending went to programs and raising each dollar of donations cost 5 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: 90 out of 100. Higher than 25% of charities in its peer group (education, $10m to $100m).

  • Independent board

    25 of 25

    15 of 15 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

    0 of 10

    Reports at least one of: diversion of assets, excess benefits, 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 (3)
  1. $6.4 million spent. METHODIST THEOLOGICAL SCHOOL IN OHIO (MTSO) OFFERS FIVE MASTER'S DEGREE PROGRAMS SERVING 151 INDIVIDUALS AND A DOCTOR OF MINISTRY PROGRAM SERVING 56 INDIVIDUALS. THE SCHOOL ALSO PROVIDES PUBLIC THEOLOGY THROUGH SUCH ENDEAVORS AS THE THEOLOGICAL COMMONS AT MTSO, THE SCHOOLER INSTITUTE ON PREACHING AND THE WILLIAMS INSTITUTE LECTURES. PUBLIC LECTURES, WORKSHOPS AND SYMPOSIA ARE OFFERED THROUGHOUT THE YEAR AND SERVED 639 INDIVIDUALS.
  2. $479,544 spent. AUXILIARY ENTERPRISES EXPENSES FOR AUXILIARY SERVICES FOR THE CONVENIENCE OF OUR STUDENTS.
  3. $243,275 spent. THE SCHOOL BEGAN A FARMING OPERATION DURING 2014 THAT WAS NAMED SEMINARY HILL FARM (THE "FARM"). THE FARM WAS CREATED TO FURTHER THE SUSTAINABILITY AND LAND INITIATIVE IN THE SCHOOL'S MISSION. THE FARM OPERATION SUPPLIES FOOD FOR THE SCHOOL'S DINING HALL, AS WELL AS THE SURROUNDING COMMUNITY.

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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.

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

    Recognized by the IRS since January 1958.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 7, 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.