Ministry Essentials Inc

Nonprofit profile at a glance

EIN
752661374
IRS 990 coverage
2012–2025
Forms available
Form 990 2025
Location
Wheaton, IL, USA
Phone
6305805750
Rating
78
Verdict
SUPPORTED
Rating confidence
Moderate
Sector
Christianity
Affiliation
Christianity

Official website

Reported finances

Revenue
$1,862,782
Expenses
$1,998,730
Assets
$760,525
Liabilities
$14,954

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

10 people listed

Executive titles in this filing

  • DAVID SHEPHERD (GUIDING DIRECTOR (PRESIDENT))

Highest reported compensation

  • JAMES WARTIAN (MANAGING DIRECTOR & BOARD SECRETARY): $63,425 total reported compensation
  • DAVID SHEPHERD (GUIDING DIRECTOR (PRESIDENT)): $59,717 total reported compensation
  • JEANNI SHEPHERD (DEVELOPING DIRECTOR): $37,314 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

We offer proactive soul care to global workers, national christian leaders and third culture kids by: joining their journey of faith, challenging their assumptions about life and god, and igniting a deeper hope in him.

What it reported doing in 2025

Mei is a non-profit mission agency that establishes and cultivates spiritual community among christian leaders and their families serving internationally. Within this context of community mei aims to provide soul care, spiritual nourishment, and developmental resources to address both urgent and long-term needs of christian leaders and their families. Ministry essentials staff were able in 2025 to join the journey of more than 1,320 global workers living in at least 86 countries who serve with more than 203 churches and agencies.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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.
  • Includes noncash contributions: Reported contributions include donated property or goods.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. The filing reports few safeguards for money sent abroad and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 77
  • Accountability: 83
  • Sustainability: 24
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 84.1%; rating input score 84
  • Program expense ratio: 83%; rating input score 83
  • Fundraising efficiency: $16.39 raised per $1 spent on fundraising; rating input score 50; 50th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: 1 of 8 controls in place; rating input score 12
    • Claims monitoring procedures: Pass
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 100%; rating input score 100; 78th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 71.4%; rating input score 71; 18th 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: -7.3%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0.38; rating input score 19; 19th percentile among comparable filings
  • Liabilities to assets ratio: 0.02; rating input score 53; 53rd percentile among comparable filings
  • Officer compensation ratio: 8%; rating input score 43; 43rd percentile among comparable filings

Growth

  • Program expense growth: 9.4% per year; rating input score 100; 55th percentile among comparable filings
  • Revenue growth: 10% per year; rating input score 100; 61st percentile among comparable filings
  • Asset growth: 8.3% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 84.1% of revenue deployed · 83% of spending went to programs
  • Governance: 5 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $1.7M in reported program spending
  • Leadership: top reported pay $63K · 10 people listed
  • Consistency: 33 of 33 current checks pass
  • Schedules: 6 filed schedules · includes major donors, foreign activity, and grants
  • Filing history: 13 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Related organizations: 1 filed related-organization link
  • 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: 7 of 8 not reported.
  • Review — Financial Efficiency: Fundraising efficiency scored 50/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Sustainability: Total-asset coverage ratio scored 19/100.
  • Moderate — Sustainability: Officer compensation ratio scored 43/100.
  • Review — Sustainability: Liabilities to assets ratio scored 53/100.