Skip to the page content
Passes our checks

Association of Boards in Theological Education in Trust

EIN 52-1932054 · Wilmington, DE

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

LegitimacyPassesRegistration and standingFinancial healthGood89 out of 100GovernanceStrong100 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

THE IN TRUST CENTER FOR THEOLOGICAL SCHOOL'S MISSION IS TO STRENGTHEN THEOLOGICAL SCHOOLS BY CONNECTING THEIR LEADERS TO ESSENTIAL RESOURCES FOR MISSION VITALITY.

Income
$3.2 million
Spending
$3.6 million
Spent on programs
88%
Reserves
28.9 months of spending
Largest source of income
donations and private grants, 85%
Employees
10
Volunteers
0
Highest pay
$290,664, president

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 89 out of 100. Higher than 76% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    35 of 35

    Spendable reserves would cover 28.9 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    4 of 15

    Spending exceeded income by 12% of income.

  • Income trend

    15 of 15

    Income rose 382% on the year before.

  • Spending floor

    15 of 15

    88% of spending went to programs and raising each dollar of donations cost 3 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Strong: 100 out of 100. Higher than 65% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    15 of 16 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 December 31, 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. $971,178 spent. MAGAZINE: IN TRUST MAGAZINE IS OUR QUARTERLY PUBLICATION WHICH BEGAN IN 1988. IT IS FOR THOSE WHO GOVERN, LEAD, AND TEACH AT THEOLOGIAL SCHOOLS, INCLUDING ADMINISTRATORS, BOARD MEMBERS, AND FACULTY, TO HELP PROVIDE EFFECTIVE LEADERSHIP. IN TRUST MAGAZINE PROVIDES ACCESS TO CRITICAL INFROMATION ABOUT PEER INSTITUTIONS AND THE BROADER FIELD OF THEOLOGICAL EDUCATION. ADDITIONAL RESOURCES ARE AVAILABLE VIA OUR NEWSLETTER AND WEBSITE AT WWW.INTRUST.ORG, WHICH PROVIDES ACCESS TO CURRENT AND PAST ISSUES OF THE MAGAZINE, RESOURCE TEMPLATES AND GUIDES, BLOG POSTS, AND INFORMATION ABOUT ALL OF OUR PROGRAMS AND INITIATIVES.MEMBERSHIP AND AFFILIATION: THE IN TRUST CENTER'S MEMBER AND AFFILIATE INSTITUTIONS RECEIVE MAGAZINE SUBSCRIPTIONS FOR THEIR BOARDS, SENIOR ADMINISTRATORS, FACULTY LEADERS, AND LIBRARIES; FULL ACCESS TO ONLINE MAGAZINE ARCHIVES; AND DISCOUNTED FEES FOR WEBINARS. THERE WERE 206 MEMBER AND AFFILIATE INSTITUTIONS OF THE IN TRUST CENTER FOR THE 2023 MEMBERSHIP YEAR. VOTING MEMBERS, A SUBSET OF THE OVERALL MEMBERSHIP, ELECT CANDIDATES TO THE IN TRUST CENTER BOARD OF DIRECTORS. VOTING MEMBERS MUST BE EDUCATIONAL INSTITUTIONS ACCREDITED BY AN AGENCY APPROVED BY THE COUNCIL FOR HIGHER EDUCATION ACCREDITATION. IN ADDITION, THEY MUST HAVE PAID MEMBERSHIP DUES BY SEPTEMBER 30TH, THEY MUST HAVE A MISSION OF EDUCATION OR FORMING STUDENTS FOR CHRISTIAN MINISTRY OR SCHOLARSHIP, AND THEY MUST BE CHURCH AFFILIATED OR RECOGNIZED BY THE U.S. INTERNAL REVENUE SERVICE OR REVENUE CANADA AS NON-PROFIT ORGANIZATIONS.
  2. $190,433 spent. LEARNING COMMUNITIES: THE IN TRUST CENTER CONNECTS OUR MEMBER SCHOOLS TO EXPERTS IN KEY AREAS OF THEOLOGICAL EDUCATION THROUGH WEBINARS, FACILITATED CONVERSATIONS, AND PODCASTS. OUR WEBINARS ARE INTERACTIVE PRESENTATIONS, LIVE OR RECORDED, USING BOTH AUDIO AND VIDEO THAT FEATURE CAREFULLY SELECTED CONTENT DELIVERED BY EXPERTS IN VARIOUS FIELDS - FOR EXAMPLE, FUNDRAISING, GOVERNANCE, AND LEADERSHIP. EACH IN TRUST CENTER WEBINAR INCLUDES TIME FOR INTERACTIVE QUESTIONS AND ANSWERS. OUR FACILITATED CONVERSATION SPACES OFFER OPPORTUNITIES FOR PEER ENGAGEMENT AROUND TIMELY TOPICS AND ISSUES WITHIN SMALL GROUPS. THE CENTER ALSO ENGAGES OUR MEMBERSHIP VIA MEMBER SURVEYS TO UNDERSTAND MEMBERS EXPERIENCES, ISSUES, AND INTEREST IN KEY AREAS. WE ALSO CREATE AND RECORD PODCASTS FOR OUR MEMBER SCHOOLS, WHICH INCLUDE INFORMATION ON NUMEROUS TOPICS. WE INVITE LISTENERS INTO INTERVIEWS AND CONVERSTIONS WITH COLLEAGUES, CONSULTANTS, AND LEADERS IN THE FIELD IN A COST-EFFECTIVE WAY FOR THEM TO CONNECT WITH WISDOM, ISSUES, AND TRENDS IN THE FIELD.
  3. $2.0 million spent. RESOURCE CONSULTING: THE IN TRUST CENTER FOR THEOLOGICAL SCHOOLS IS COMMITTED TO WALKING ALONGSIDE OUR MEMBER SCHOOLS AS THEY FOCUS ON ACHIEVING THEIR MISSION. WE PROVIDE INDIVIDUALIZED SUPPORT THROUGH RESOURCE CONSULTING. RESOURCE CONSULTING IS BASED ON A WELL-ESTABLISHED LEARNING MODEL OF INSTITUTIONAL CHANGE: SUSTAINED AND EFFECTIVE ORGANIZATIONAL LEARNING COMES WHEN AN INSTITUTION AUGMENTS ITS OWN ASSETS AND CREATIVITY WITH APPROPRIATE EXTERNAL RESOURCES. COMBINING INTERNAL ASSETS WITH EXTERNAL RESOURCES LIKE KNOWLEDGE, TOOLS, AND TALENT EMPOWERS LEADERS TO ADDRESS CHALLENGES AND TAKE ADVANTAGE OF OPPORTUNITIES. TWO INITIATIVES THAT FALL UNDER THIS PROGRAM ARE: 1. RESOURCE GRANTS - AN IN TRUST CENTER RESOURCE GRANT IS A DOLLAR-FOR-DOLLAR MATCHING GRANT OF UP TO $15,000 THAT IS INTENDED TO ADDRESS A PARTICULAR INNOVATIVE CHALLENGE OR OPPORTUNITY WITHIN AN INSTITUTION. THE IN TRUST CENTER HOPES THAT THROUGH A RESOURCE GRANT, A MEMBER SCHOOL WILL ENGAGE AN OUTSIDE RESOURCE THAT ALLOWS THEM TO SUPPORT THEIR WORK AND FURTHER THEIR SCHOOL'S MISSION. ALL MEMBER SCHOOLS OF THE IN TRUST CENTER ARE ELIGIBLE TO APPLY FOR A RESOURCE GRANT; HOWEVER, SCHOOLS MAY NOT APPLY FOR A GRANT THE SUBSEQUENT YEAR AFTER RECEIVING ONE. SCHOOLS MUST ALSO SHOW HOW THEY ARE PROVIDING MATCHING FUNDS.2. THE WISE STEWARDS INITIATIVE FOCUSES ON BUILDING BOARD CAPACITY FOR BETTER INSTITUTIONAL GOVERNANCE. THE CURRICULUM, RESOURCES, AND FORMAT OF THE THREE-YEAR PROJECT HAVE BEEN DESIGNED ESPECIALLY FOR EXECUTIVE LEADERSHIP AND GOVERNING BOARDS OF THEOLOGICAL SCHOOLS BY EXPERIENCED EDUCATORS, ADMINISTRATORS, AND CONSULTANTS, ALL OF WHOM HAVE FIRSTHAND KNOWLEDGE OF GRADUATE THEOLOGICAL EDUCATION. PARTICIPATING SCHOOLS RECEIVE PRACTICAL INSIGHTS, WISE PRACTICES, TOOLS, AND STRATEGIES FOR INSPIRING AND EDUCATING CURRENT AND FUTURE BOARD MEMBERS. THE PROGRAM CONTENT IS ORGANIZED AROUND FOUR AREAS:O CREATING SPACE FOR INNOVATION, LEADING CHANGE, AND MAXIMIZING POTENTIAL.O REIMAGINING GOVERNANCE AS A FORCE FOR CHANGE.O THE PRESIDENT/BOARD PARTNERSHIP IN INSTITUTIONAL RENEWAL.O ROLES AND RESPONSIBILITIES OF BOARDS OF THEOLOGICAL SCHOOLS

Source: Form 990 for the year ending December 31, 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 December 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 August 1995.

    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.