Auburn Theological Seminary

Nonprofit profile at a glance

EIN
150532053
IRS 990 coverage
2011–2024
Forms available
Form 990 2024
Location
New York, NY, USA
Phone
2126624315
Rating
71
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Graduate, Professional Schools (Separate Entities)
Affiliation
Interfaith

Official website

Reported finances

Revenue
$3,460,186
Expenses
$2,957,761
Assets
$18,863,568
Liabilities
$458,661

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

20 people listed

Executive titles in this filing

  • EMMA JORDAN-SIMPSON (PRESIDENT)

Highest reported compensation

  • EMMA JORDAN-SIMPSON (PRESIDENT): $275,867 total reported compensation
  • PATRICK REYES (EXECUTIVE VP, DEAN): $203,776 total reported compensation
  • SHANNON DALEY-HARRIS (ASSOCIATE DEAN): $171,554 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Auburn theological seminary identifies and strengthens leaders from the pulpit to the public square to build community, bridge divides, pursue justice, and heal the world.

What it reported doing in 2024

Leadership developmentjanet prindle seidler center for prophetic leadership: this is the umbrella for leadership formation that is healing-centered and deeply rooted in spiritual traditions. The janet prindle seidler center for prophetic leadership aims to equip leaders to be grounded in their respective traditions, equipped to build community and bridge divides, and connected to other leaders. The main program within the center is the emerging leaders program.(continued on schedule o)emerging leaders program:- focused on emerging faith leaders (ages 18-35) equipping them from a christian-rooted seminary for a multi-faith world. The program is open to all faith traditions. Participants are selected through an application process and gathered in cohorts.- format: begins with in-person intensive in a u.s. Community, followed by virtual sessions.- practical focus: conflict navigation, community building, dialogues across difference, social justice, and leadership skills.- cost: for selected fellows, travel, lodging, meals, and program materials are currently covered under grant funding, though in future years that model will shift as the largest grant funding comes to a close in 2028. Walter and june wink fellowship ("winks"): auburn's second leadership development program is the walter and june wink fellowship program. Named after walter and june wink who served at the seminary from the late 1970s until walter's passing in 2012, this fellowship is for christian ministry professionals and religious educators.- focus: children's ministry and religious education how to bring sacred texts to life for young people, how to use embodied pedagogy, how to build intergenerational worship. Participants are selected through an application process and invited through cohorts.- format: begins with an in-person intensive and then is followed by virtual sessions.- this supports leaders who want to integrate theology, justice, and imaginative pedagogy in their ministries.- cost: lilly endowment inc. Has supported the program through a generous grant. In its pilot year 2025, auburn will cover all costs for program participants.

Operating model

Revenue model
Donor-supported. 80% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 98% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of total spending goes to programs and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 83
  • Accountability: 96
  • Sustainability: 68
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 64.6%; rating input score 65
  • Program expense ratio: 49.4%; rating input score 49
  • Fundraising efficiency: $12.92 raised per $1 spent on fundraising; rating input score 46; 46th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 3rd percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Missing
    • Compensation survey or study: Pass
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: 79.2%; rating input score 79; 21st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 93.3%; rating input score 93; 24th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 14.5%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 6.38; rating input score 87; 87th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 79; 79th percentile among comparable filings
  • Officer compensation ratio: 36.9%; rating input score 3; 3rd percentile among comparable filings

Growth

  • Program expense growth: -7% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: -1.7% per year; rating input score 0; 7th percentile among comparable filings
  • Asset growth: -3.2% per year; rating input score 0; 5th percentile among comparable filings

Details

  • Where the money goes: 64.6% of revenue deployed · 49.4% of spending went to programs
  • Governance: 14 of 15 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $1.5M in reported program spending
  • Leadership: top reported pay $276K · 20 people listed · 4 of 6 pay-setting controls reported
  • Consistency: 35 of 37 current checks pass · 2 findings to review
  • Schedules: 7 filed schedules · includes major donors, grants, and executive pay
  • Filing history: 14 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 6 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Program expense ratio scored 49/100.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 46/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 3/100.
  • Review — Transparency & Controls: Domestic grant itemization did not reconcile in the filed values.
  • Review — Transparency & Controls: Schedule R controlled transactions itemized did not reconcile in the filed values.