Civic Intelligence

Ministry for Theological Education

EIN 58-2015583 • 501(c)3 • Memphis, TN

Profile

THEOLOGICAL EDUCATION

1000 Cherry RoadMemphis, TN 38111-5424
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

6th percentile

-202%

Higher net margin than 6% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$11,000

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 136.2% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

25th percentile

-29%

Faster asset growth than 25% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

22nd percentile

-36%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Down

$39,126

Down $16,292 (-29%) from 2024

Liabilities

-

No earlier filing loaded for comparison.

Net Assets

$39,126

No earlier filing loaded for comparison.

Operations
Liabilities / RevenueScore unavailableNet Margin6th percentile

Revenue

Down

$8,075

Down $4,625 (-36%) from 2024

Expenses

Up

$24,367

Up $8,712 (+56%) from 2024

Net Income

Down

-$16,292

Down $13,337 (-451%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth25th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$150K$100K$50K$0Assets 2012: $39,104Liabilities 2012: $02012Assets 2013: $59,146Liabilities 2013: $02013Assets 2014: $44,147Liabilities 2014: $02014Assets 2015: $69,606Liabilities 2015: $02015Assets 2016: $99,799Liabilities 2016: $02016Assets 2017: $96,902Liabilities 2017: $02017Assets 2018: $101,496Liabilities 2018: $02018Assets 2019: $95,929Liabilities 2019: $02019Assets 2020: $95,434Liabilities 2020: $02020Assets 2021: $89,578Liabilities 2021: $02021Assets 2022: $80,261Liabilities 2022: $0Net Assets 2022: $80,2612022Assets 2023: $58,373Net Assets 2023: $58,3732023Assets 2024: $55,418Liabilities 2024: $02024Assets 2025: $39,126Net Assets 2025: $39,1262025

Highlighted filing

2025

Assets$39,126
Liabilities-
Net Assets$39,126
Open 2025 Filing

Operations Trend

Revenue Growth22nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2012: $26,818Expenses 2012: $14,058Net Income 2012: $12,7602012Revenue 2013: $32,490Expenses 2013: $12,448Net Income 2013: $20,0422013Revenue 2014: $28,111Expenses 2014: $43,110Net Income 2014: -$14,9992014Revenue 2015: $50,045Expenses 2015: $24,586Net Income 2015: $25,4592015Revenue 2016: $63,825Expenses 2016: $33,632Net Income 2016: $30,1932016Revenue 2017: $20,610Expenses 2017: $23,507Net Income 2017: -$2,8972017Revenue 2018: $41,813Expenses 2018: $37,219Net Income 2018: $4,5942018Revenue 2019: $18,534Expenses 2019: $24,101Net Income 2019: -$5,5672019Revenue 2020: $13,215Expenses 2020: $13,710Net Income 2020: -$4952020Revenue 2021: $3,900Expenses 2021: $9,756Net Income 2021: -$5,8562021Revenue 2022: $10,620Expenses 2022: $19,937Net Income 2022: -$9,3172022Revenue 2023: $8,350Expenses 2023: $30,238Net Income 2023: -$21,8882023Revenue 2024: $12,700Expenses 2024: $15,655Net Income 2024: -$2,9552024Revenue 2025: $8,075Expenses 2025: $24,367Net Income 2025: -$16,2922025

Highlighted filing

2025

Revenue$8,075
Expenses$24,367
Net Income-$16,292
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$39,126
Liabilities
-
Net assets
$39,126
Revenue
$8,075
Expenses
$24,367
Net income
-$16,292
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.08$0.24$0.16
2024Summary only. Only limited summary data is available for this year.$0.55$0.00$0.13$0.16$0.03
2023Detailed filing. Detailed filing data is available for this year.$0.58$0.58$0.08$0.30$0.22
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.80$0.00$0.80$0.11$0.20$0.09
2021Summary only. Only limited summary data is available for this year.$0.90$0.00$0.04$0.10$0.06
2020Summary only. Only limited summary data is available for this year.$0.95$0.00$0.13$0.14$0.00
2019Summary only. Only limited summary data is available for this year.$0.96$0.00$0.19$0.24$0.06
2018Summary only. Only limited summary data is available for this year.$1.01$0.00$0.42$0.37$0.05
2017Summary only. Only limited summary data is available for this year.$0.97$0.00$0.21$0.24$0.03
2016Summary only. Only limited summary data is available for this year.$1.00$0.00$0.64$0.34$0.30
2015Summary only. Only limited summary data is available for this year.$0.70$0.00$0.50$0.25$0.25
2014Summary only. Only limited summary data is available for this year.$0.44$0.00$0.28$0.43$0.15
2013Summary only. Only limited summary data is available for this year.$0.59$0.00$0.32$0.12$0.20
2012Summary only. Only limited summary data is available for this year.$0.39$0.00$0.27$0.14$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 14, 2025
Return Version
2024v5.1
Gross Receipts
$8,075
Mission and Program Overview

Mission

Theological education

Program Services

DescriptionGrantsExpenses
THEOLOGICAL EDUCATION$0$0
THEOLOGICAL EDUCATION$0$0
THEOLOGICAL EDUCATION$0$0
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
RICHARD OSTERPresidentPT$11,000-$11,000
ALLEN BLACKTreasurer-$0--
Filing and Contact Details

Filer

Filer Name
Ministry for Theological Education
EIN
58-2015583
Address
1000 Cherry Road, Memphis, TN 38111-5424

Signing Officer

Name
Richard Oster
Title
President
Phone
9013354296
Signed
2025-11-14
Supplemental Narrative

Additional Explanations

Part I, line 8

“| Other Revenues:, Amount:| INTEREST INCOME, $721|”

Part I, line 16

“| Other Expenses:, Amount:| DUES, $95| MEALS, $117| TRAVEL, $11284| HONORARIUM, $1500|”

Raw XML Appendix99 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0Richard Oster
IRS990EZ/BooksInCareOfDetail/PhoneNum09013554296
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt01000 Cherry Road
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0Memphis
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd0381115424
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt055418
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt039126
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt07354
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-16292
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt0351
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt055418
IRS990EZ/Form990TotalAssetsGrp/EOYAmt039126
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt08075
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt055418
IRS990EZ/NetAssetsOrFundBalancesEOYAmt039126
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt055418
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt039126
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt010
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt14
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt011000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0RICHARD OSTER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ALLEN BLACK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1TREASURER
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt012996
IRS990EZ/OtherRevenueTotalAmt0721
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0THEOLOGICAL EDUCATION
IRS990EZ/PrintingPublicationsPostageAmt020
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THEOLOGICAL EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1THEOLOGICAL EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt2THEOLOGICAL EDUCATION
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt20
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt20
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt011000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SpecialEventsNetIncomeLossAmt00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0TN
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt024367
IRS990EZ/TotalRevenueAmt08075
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationOtherDesc0CHURCH EDUCATION
IRS990EZ/TypeOfOrganizationOtherInd0X
IRS990ScheduleA/ChurchInd0X
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0| Other Revenues:, Amount:| INTEREST INCOME, $721|
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1| Other Expenses:, Amount:| DUES, $95| MEALS, $117| TRAVEL, $11284| HONORARIUM, $1500|
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part I, line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part I, line 16
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0Richard Oster
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum09013354296
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MINISTRY FOR THEOLOGICAL EDUCATION
ReturnHeader/Filer/BusinessNameControlTxt0MINI
ReturnHeader/Filer/EIN0582015583
ReturnHeader/Filer/ForeignPhoneNum09013554296
ReturnHeader/Filer/USAddress/AddressLine1Txt01000 Cherry Road
ReturnHeader/Filer/USAddress/CityNm0Memphis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0381115424
ReturnHeader/ReturnTs02025-11-14T12:44:55-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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