Miami International Seminary Inc
Nonprofit profile at a glance
- EIN
- 912132082
- IRS 990 coverage
- 2013–2025
- Forms available
- Form 990 2025
- Location
- Sugar Land, TX, USA
- Phone
- 2818020441
- Rating
- 74
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Graduate, Professional Schools (Separate Entities)
Reported finances
- Revenue
- $470,691
- Expenses
- $377,426
- Assets
- $401,065
- Liabilities
- $21
Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- JULIAN ZUGG (PRESIDENT)
Highest reported compensation
- JULIAN ZUGG (PRESIDENT): $47,000 total reported compensation
- DAN TIDWELL (EXECUTIVE ADMINISTRATOR): $32,500 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Recruit, train, and oversee individuals to develop financially self-sufficient, indigenously owned and operated study centers to teach theological courses on a global basis.we provide various degree progs such as: certs, aa, ba, ma, mdiv, dmin, and phd, all in theological studies
What it reported doing in 2025
Throughout 2025, mints has continued to teach students, write courses, establish centers, and translate materials into over 16 languagesall without charge. By dec 2025, the organization had established 110 study centers across 40 countries. The mints global enrollment at year-end reached over 4,300 students. In 2025, over 300 people earned certificates or theological degreesincluding aa, ba, ma, mdiv, dmin, and phd qualificationsfrom the english-language program (for non-spanish speakers) and the spanish-language program. Emphasis was put into the mints-on-line (english) program in writing, videoing, editing and producing new courses. A number of courses have been downloaded and completed by individual students. Mints-on-line (spanish) provided theological education to students in latin america, north america, and europe. Refer to schedule o for more detail regarding program service accomplishments
Operating model
- Revenue model
- Grant-funded. 96% of the money available for current operations came from government grants.
- Distribution model
- Direct operator. The filing allocates 100% 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 - A large share of available resources goes toward mission work and most voting board members are independent. The filing reports few safeguards for money sent abroad and the filing does not identify recipients for some grant dollars.
Rating breakdown
- Financial Efficiency: 78
- Transparency & Controls: 55
- Accountability: 91
- Sustainability: 54
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 70.1%; rating input score 70
- Program expense ratio: 85.8%; rating input score 86
- Fundraising efficiency: $474.62 raised per $1 spent on fundraising; rating input score 95; 95th percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Scored; rating input score 0
- Grant itemization coverage: Scored; rating input score 0
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
- Governance controls: 7 of 9 controls in place; rating input score 78
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Fail
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 19.8%; rating input score 71; 71st percentile among comparable filings
- Total-asset coverage ratio: 1.06; rating input score 43; 43rd percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 21.1%; rating input score 17; 17th percentile among comparable filings
Growth
- Program expense growth: 0.6% per year; rating input score 100; 31st percentile among comparable filings
- Revenue growth: 0.8% per year; rating input score 100; 24th percentile among comparable filings
- Asset growth: 6.5% per year; rating input score 100; 50th percentile among comparable filings
Details
- Where the money goes: 70.1% of revenue deployed · 85.8% of spending went to programs
- Governance: 7 of 7 board members independent · 7 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $324K in reported program spending
- Leadership: top reported pay $47K · 8 people listed
- Consistency: 18 of 18 current checks pass
- Schedules: 6 filed schedules · includes major donors and foreign activity
- Filing history: 12 filing years from 2013 to 2025
- Contacts: How to reach this organization
- Money network: 2 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.
- High — Transparency & Controls: Foreign activity oversight scored 0/100.
- High — Transparency & Controls: Grant itemization coverage scored 0/100.
- Review — Accountability: Governance controls: 2 of 9 not reported.
- Moderate — Sustainability: Total-asset coverage ratio scored 43/100.
- High — Sustainability: Officer compensation ratio scored 17/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.