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Cincinnati OH | IRS ruling year: 1992 | EIN: 31-1348100
Organization Mission
Matthew 25 Ministries (M25M) is an international humanitarian aid and disaster relief organization helping the poorest of the poor and disaster victims locally, nati ... (More)
Matthew 25 Ministries (M25M) is an international humanitarian aid and disaster relief organization helping the poorest of the poor and disaster victims locally, nationally and internationally regardless of race, creed or political persuasion. By rescuing and reusing products from major corporations, manufacturers, hospitals and individuals, Matthew 25: Ministries provides basic necessities, skill development and disaster relief across the US and worldwide. Since its founding in 1991, M25M has shipped more than 170,000,000 pounds of aid across the US and into more than 60 countries worldwide. (Less)
Great
This charity's score is 100%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated from multiple beacon scores, weighted as follows: 35% Accountability & Finance, 50% Impact & Results, 10% Leadership & Adaptability, 5% Culture & Community. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Results. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.
| Date Published | Overall Rating | ||
| 4/1/2023 | | ||
| 7/1/2021 | | ||
| 5/1/2020 | | ||
| 3/1/2019 | | ||
| 4/1/2018 | | ||
| 4/1/2017 | | ||
| 6/1/2016 | | ||
| 12/22/2015 | | ||
This organization received multiple star ratings within this fiscal year, due to an update to its Accountability and Transparency data and/or the receipt of an amended Form 990. | |||
| 5/1/2015 | | ||
| 4/1/2015 | | ||
| 12/20/2013 | | ||
| 12/20/2012 | | ||
| 2/1/2012 | | ||
| 10/1/2011 | | ||
| 9/20/2011 |  | ||
| 3/1/2011 | | ||
| 5/1/2010 | | ||
| 4/1/2009 | | ||
| 2/1/2008 | | ||
| 2/1/2007 | | ||
| 1/1/2006 |  | ||
| 10/1/2005 | | ||
Score
Most Recent Fiscal Year:
FY 2021
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
Learn more
Full Credit
Partial Credit
No CreditMajority Independent Board Members - 100% independent members6 out of 6 points Majority Independent Board Members - 100% independent members6 out of 6 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. We check to see that a majority of board members are identified as independent on their tax form.
Source: IRS Form 990
Independent Board Size - 12 independent members6 out of 6 points Independent Board Size - 12 independent members6 out of 6 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members
Source: IRS Form 990
Financial Statements - Audit and Oversight Committee12 out of 12 points Financial Statements - Audit and Oversight Committee12 out of 12 points
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
| $2 million or higher and 40% or higher donor support | Expected to complete an audit and have an audit oversight committee |
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Material Diversion of Assets - None12 out of 12 points Material Diversion of Assets - None12 out of 12 points
A diversion of assets — any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.
Source: IRS Form 990
Full CreditPartial CreditNo CreditWebsite Listed on Tax Form - Listed3 out of 3 points Website Listed on Tax Form - Listed3 out of 3 points
Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Conflict of Interest Policy - Listed5 out of 5 points Conflict of Interest Policy - Listed5 out of 5 points
Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Whistleblower Policy - Listed5 out of 5 points Whistleblower Policy - Listed5 out of 5 points
Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Document Retention and Destruction - Listed5 out of 5 points Document Retention and Destruction - Listed5 out of 5 points
Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Documents Board Meeting Minutes - Yes3 out of 3 points Documents Board Meeting Minutes - Yes3 out of 3 points
Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Compensates Board - No5 out of 5 points Compensates Board - No5 out of 5 points
The IRS requires that the charity lists any compensation paid to the charity's governing body members on the IRS Form 990. Furthermore, all governing body members must be listed whether or not they are compensated. Our analysts verify that the charities complied with the Form 990 instructions and that no board members are compensated simply for being on the board.
Source: Nonprofit's Website
Tax Form Distributed to Board Before Filing - Listed3 out of 3 points Tax Form Distributed to Board Before Filing - Listed3 out of 3 points
Providing copies of the IRS Form 990 to the governing body prior to filing is considered a best practice, as it allows for thorough review by the individuals charged with overseeing the organization. The Form 990 asks the charity to disclose whether or not it has followed this best practice.
Loans to/from Officers - Missing5 out of 5 points Loans to/from Officers - Missing5 out of 5 points
Making loans to related parties, such as key officers, staff, or Board members, is not standard practice in the sector as it diverts the charity's funds away from its charitable mission and can lead to real and perceived conflict-of-interest problems.
The IRS requires charities to disclose on their Form 990 any loans to or from current and former officers, directors, trustees, key employees, and other "disqualified persons." Some state laws go so far as to prohibit loans to board members and officers.
Although employees and trustees are permitted to make loans to charities, this practice can also result in real and/or perceived conflict of interest problems for the charity. Furthermore, it is problematic because it indicates that the organization is not financially secure. Our analysts check to see if any loans have been made.
Reports CEO and Compensation on Tax Form - Listed5 out of 5 points Reports CEO and Compensation on Tax Form - Listed5 out of 5 points
Charities must list their CEO's name and compensation on their tax forms, an issue of concern for many donors. Our analysts check to be sure that the charities complied with the IRS Form 990 instructions and include this information.
CEO Compensation Process - Listed5 out of 5 points CEO Compensation Process - Listed5 out of 5 points
This process indicates that the organization has a documented policy that it follows yearly. The policy should indicate that an objective and independent review process of the CEO's compensation has been conducted, including benchmarking against comparable organizations. We check to be sure that the charity has reported on its IRS Form 990 its process for determining its CEO pay.
Full CreditPartial CreditNo CreditTax Form Posted on Nonprofit's Website - Listed5 out of 5 points Tax Form Posted on Nonprofit's Website - Listed5 out of 5 points
For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.
Source: IRS Form 990
Audit Posted on Nonprofit's Website - Listed5 out of 5 points Audit Posted on Nonprofit's Website - Listed5 out of 5 points
Charity Navigator checks the charity's website to see if it has published its audited financial statements for the fiscal year represented by the most recently filed IRS Form 990. Donors need easy access to this financial report to help determine if the organization is managing its financial resources well. We are rating charities on whether or not they publish their audit on their website.
Source: Nonprofit's Website
Staff Members Listed on Nonprofit's Website - Listed3 out of 3 points Staff Members Listed on Nonprofit's Website - Listed3 out of 3 points
Donors and other stakeholders need to know who runs the organization day-to-day. While key staff should be reported on the IRS Form 990, the charity's staff may have changed since then. The charity typically reflects the most current members on the website.
Source: Nonprofit's Website
Board Members Posted on Nonprofit's Website - Listed5 out of 5 points Board Members Posted on Nonprofit's Website - Listed5 out of 5 points
The IRS requires that the charity lists any compensation paid to the charity's governing body members on the IRS Form 990. Furthermore, all governing body members must be listed whether or not they are compensated. Our analysts verify that the charities complied with the Form 990 instructions and that no board members are compensated simply for being on the board.
Source: Nonprofit's Website
Donor Privacy Policy Posted on Nonprofit's Website - Listed2 out of 2 points Donor Privacy Policy Posted on Nonprofit's Website - Listed2 out of 2 points
Donors can be reluctant to contribute to a charity when their name, address, or other basic information may become part of donor lists that are exchanged or sold, resulting in an influx of charitable solicitations from other organizations. Our analysts check the charity's website to see if the organization has a donor privacy policy and if its contents are sufficient to protect the donor's information.
Source: Nonprofit's Website
Full CreditPartial CreditNo CreditLiabilities to Assets: Ratio - 1.61%25 out of 25 points Liabilities to Assets: Ratio - 1.61%25 out of 25 points
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.
Source: IRS Form 990
Program Expense: Ratio - 99.33%25 out of 25 points Program Expense: Ratio - 99.33%25 out of 25 points
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
Source: IRS Form 990
Fundraising Efficiency: Ratio - $0.0025 out of 25 points Fundraising Efficiency: Ratio - $0.0025 out of 25 points
The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.
Source: IRS Form 990
Working Capital: Ratio - 0.55 years25 out of 25 points Working Capital: Ratio - 0.55 years25 out of 25 points
Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed IRS Form 990. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Presented here are up to five of this organization's highest compensated employees. This compensation data includes salary, cash bonuses, and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Tim Mettey, Ceo
$410,965
Rev Wendell E Mettey, Former President
$272,000
Karen Otto, Vice President
$180,874
Patty Dilg, Coo
$118,624
Gerald Elfers, Cfo
$92,947
Source: IRS Form 990 (page 7), filing year 2021
Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website
Foundation Status:
Organization which receives a substantial part of its support from a governmental unit or the general public 170(b)(1)(A)(vi) (BMF foundation code: 15)
Affiliation:
Independent - the organization is an independent organization or an independent auxiliary (i.e., not affiliated with a National, Regional, or Geographic grouping of organizations). (BMF affiliation code: 3)
The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (Matthew 25: Ministries) or EIN (311348100) in the 'Search Term' field.
Score
This beacon estimates the actual impact a charity has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.
Learn more
Program
Caring For a Needy World With the Things We Throw Away
Activities
The program directly distributes goods that fulfill the basic needs of its beneficiaries.
Program Type
Goods Provision
Beneficiaries Served
Low-income households
Program Geography
Matthew 25 has partners throughout our local community, throughout the United States, and has shipped supplies to more than 70 countries worldwide.
Time Period of Data
1/1/21 to 12/31/21
Outcomes: Changes in the lives of those served by a nonprofit. They can be caused by the nonprofit.
Costs: The money spent by a nonprofit and its partners and beneficiaries.
Impact: Outcome caused by a nonprofit relative to its cost.
Cost-effectiveness: A judgment as to whether the cost was a good use of resources to cause the outcome.
Outcome Metric
Market value of goods distributed
Outcome Data Source
Ratings are based on data the nonprofit itself collects on its work. We use the most recent year with sufficient data. Typically, this data allows us to calculate direct changes in participants' lives, such as increased income.
The nonprofit submitted data on the composition and market value of the goods it distributed.
Method for Attributing Outcomes
We don't know if the observed changes were caused by the nonprofit's program or something else happening at the same time (e.g., a participant got a raise). To determine causation, we take the outcomes we observe and subtract an estimate of the outcomes that would have happened even without the program (i.e., counterfactual outcomes).
We assume that the distribution of goods from one nonprofit's goods distribution program does not diminish the amount of goods distributed by any other (neighboring) goods distribution program. This “counterfactual” assumption about the amount of goods distributed in the absence of the nonprofit’s goods distribution program implies that the benefit of goods to a beneficiary in need constitutes a net gain; the gain is not offset by reductions in good provided to other beneficiaries in need. We therefore set the counterfactual to zero.
Cost Data Source
After estimating the program's outcomes, we need to determine how much it cost to achieve those outcomes. All monetary costs are counted, whether they are borne by a nonprofit service deliverer or by the nonprofit’s public and private partners.
Program cost data reported by the nonprofit. Partner and beneficiary costs reported by the nonprofit or estimated by Charity Navigator.
Cost Calculation
$67,200,359 program costs + $3,762,848 partner costs + $1,386,746 beneficiary costs = $72,349,953 total costs
We calculate impact, defined as the change in outcomes attributable to a program divided by the cost to achieve those outcomes.
Impact Calculation
$72,349,953 total costs / $301,970,622 worth of goods distributed = roughly $0.24 provides a dollar's worth of essential goods to someone in need. [2021 USD]
Benchmark for Rating
Impact & Results scores of goods provision programs are based on comparing the cost to distribute a goods against the market value of those goods. Programs receive an Impact & Results score of 100 if the cost to distribute goods is less than 75% the value of those goods and a score of 80 if it is less than 125%. If a nonprofit reports impact but doesn't meet the benchmark for cost-effectiveness, it earns a score of 65.
Determination
Highly cost-effective
Score
This beacon provides an assessment of the organization's culture and connectedness to the community it serves.
Learn more
Full CreditPartial CreditNo CreditConstituent Feedback - Data Available100/100 points Constituent Feedback - Data Available100/100 points
100% of beacon score
This organization reported that it is collecting feedback from the constituents and/or communities it serves. The methodology leveraged for Constituent Feedback is based on The Core Principles of Constituent Feedback, which describes listening and responding well to feedback. Charity Navigator participates in a consortium with other feedback experts and leading nonprofit infrastructure platforms to drive Constituent Feedback's advancement, promotion, and data collection.
How is your organization using feedback from the people you serve?
To identify and remedy poor client service experiences, To identify bright spots and enhance positive service experiences, To make fundamental changes to our programs and/or operations, To inform the development of new programs/projects, To strengthen relationships with the people we serve
What challenges does your organization face in collecting feedback from the people you serve?
We don't have any major challenges to collecting feedback
Equity Practices - No Data AvailableUnscored Equity Practices - No Data AvailableUnscored
This organization has not provided information regarding the Equity Practices it is presently implementing. As such, the organization has not earned a score on this metric. This assessment demonstrates the importance of implementing practices that contribute positively to an organization's overall culture, both internally and with respect to community engagement. Furthermore, equity centered frameworks and similar approaches have drawn much attention from donors, experts, and sector leaders who underscore its value to the nonprofit's overall health and capacity for mission success. Currently, the Equity Strategies Checklist assessment consists of practices and policies that promote racial equity in their operations and programs (per the Equity Strategies checklist administered by Candid). As we refine our DEI assessment, Charity Navigator partners with DEI consultants and field experts to broaden and deepen this work.
Score
This beacon provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.
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Full CreditPartial CreditNo CreditMission 10/10 points Mission 10/10 points
The nonprofit organization presents evidence of strategic thinking through articulating the organization's mission
Matthew 25 Ministries (M25M) is an international humanitarian aid and disaster relief organization helping the poorest of the poor and disaster victims locally, nationally and internationally regardless of race, creed or political persuasion. By rescuing and reusing products from major corporations, manufacturers, hospitals and individuals, Matthew 25: Ministries provides basic necessities, skill development and disaster relief across the US and worldwide. Since its founding in 1991, M25M has shipped more than 170,000,000 pounds of aid across the US and into more than 60 countries worldwide.
Vision 10/10 points Vision 10/10 points
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
The vision of Matthew 25: Ministries is to fulfill founder Rev. Wendell Mettey's dream of being a pl
Source: Nonprofit submitted responses
Goals 20/20 points Goals 20/20 points
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: • Increase inbound shipments of products and outbound shipments of aid By increasing inbound and outbound shipments , we will be able to help more of the poorest of the poor and disaster victims.
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Two: • Expand distribution partner relationships throughout the United States and worldwide By expanding distribution partner relationships, we can reach more people in need with essential supplies.
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Three: • Help more people Everything Matthew 25 does is done with the goal of helping people in need. By achieving Goals 1 and 2, we are able to fulfill our most essential goal – to help more people.
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Leadership Development 15/15 points Leadership Development 15/15 points
The nonprofit provides evidence of investment in leadership development
Describe an investment in leadership
Matthew 25: Ministries conducted a two-part staff training program in February and March of 2021 that reinforced or expanded staff knowledge of ministry and provided them with additional tools for communicating effectively. • Mission & Vision • Organizational Culture • Products and Operations • History • Our Finances • Our Volunteers • Special Programs • General Philosophies • Basic communication and public relations skills
Mobilizing for Mission 15/15 points Mobilizing for Mission 15/15 points
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
This organization mobilizes for mission in the following ways:
Strategic Partnerships
Networks of Collective Impact Efforts
Thought Leadership
Raising Awareness
Community Building
What are this organization’s external mobilizaton efforts?
Matthew 25: Ministries is a product based organization with extensive experience in acquiring, processing and responsibly distributing humanitarian aid and disaster relief to people in need. Matthew 25’s operational template is to work with partners who are local to the recipient area – already established in the recipient location, aware of the needs in the surrounding community and able to get that aid to the people who need it. Additionally, Matthew 25 builds strategic partnerships that expand, enhance or enrich core activities. Matthew 25 provides ongoing training and enrichment for staff and meets with partners to assess the success of current programs and to discuss next steps. Matthew 25 participates in several reputable professional membership organizations relevant to their work. Matthew 25 promotes organizational awareness through marketing, PR and social media activities.
Adaptability Story 30/30 points Adaptability Story 30/30 points
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
Matthew 25 is in a unique position to either have or have access to critically-needed emergency supplies. As a disaster response organization, Matthew 25: Ministries is always planning and preparing to respond in the most effective manner during times of humanitarian crisis. The focus of Matthew 25's process may shift to accommodate extraordinary circumstances like a pandemic, but we continue to do what we do every day, providing basic necessities, personal care, hygiene, cleaning and other supplies to partners who care for those in need. The WHO declared COVID-19 a pandemic on March 11, 2020. Matthew 25: Ministries began COVID-19 relief efforts on March 16. In 2020, Matthew 25: Ministries distributed approximately 6.5 million pounds of COVID-19 aid to more than 1,300 unique organizations in 46 states, Washington DC and 2 U.S. territories. These items helped support our partners’ tireless efforts to care for high-risk populations including the sick, the elderly, the impoverished, and others in need. Matthew 25 established many wonderful partnerships during the onset period of the Coronavirus pandemic, and these partners continued needing our support. The economic challenges that are the result of closed or downsized businesses and elevated unemployment or under-employment will persist for years to come and the essential items we supply continue to be in high demand. Because of these challenges, many non-profits are struggling to serve their growing clientele. In 2021, Matthew 25 is continuing to work with partners to fill the gaps brought on by the pandemic and will provide COVID-19 hope and help as long as a need exists and we are able to meet that need efficiently and effectively.
Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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