Civic Intelligence

Downline Ministries

990 • Fiscal year 2019 • EIN 20-1374884

Aug 01, 2018 to Jul 31, 2019 • Filed on Jan 22, 2020

Organization ProfileWWW.DOWNLINEMINISTRIES.COM
PO Box 770296Memphis, TN 38117

(901) 683-5377

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

56th percentile

0.12x

Higher debt load relative to assets than 56% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

49th percentile

0.08x

Higher debt load relative to revenue than 49% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

26th percentile

-5.5%

Higher net margin than 26% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

76th percentile

$121,342

Higher top officer pay than 76% of similar nonprofits.

Top officer pay equals 8.0% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

8th percentile

-16%

Faster asset growth than 8% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

32nd percentile

-3.2%

Faster revenue growth than 32% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets56th percentile

Assets

Down

$1,082,505

Down $202,623 (-16%) from 2018

Net Assets

Down

$956,709

Down $83,454 (-8.0%) from 2018

Liabilities

Down

$125,796

Down $119,169 (-49%) from 2018

Revenue And Expenses
Liabilities / Revenue49th percentileNet Margin26th percentile

Revenue

Down

$1,516,729

Down $50,116 (-3.2%) from 2018

Expenses

Up

$1,600,190

Up $17,652 (+1.1%) from 2018

Net Income

Down

-$83,461

Down $67,768 (-432%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth8th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,135,124Liabilities 2011: $168,503Net Assets 2011: $966,6212011Assets 2012: $1,532,826Liabilities 2012: $166,628Net Assets 2012: $1,366,1982012Assets 2013: $1,673,655Liabilities 2013: $197,521Net Assets 2013: $1,476,1342013Assets 2014: $1,575,700Liabilities 2014: $195,317Net Assets 2014: $1,380,3832014Assets 2015: $1,332,216Liabilities 2015: $102,732Net Assets 2015: $1,229,4842015Assets 2016: $1,201,708Liabilities 2016: $103,242Net Assets 2016: $1,098,4662016Assets 2017: $1,119,954Liabilities 2017: $64,098Net Assets 2017: $1,055,8562017Assets 2018: $1,285,128Liabilities 2018: $244,965Net Assets 2018: $1,040,1632018Assets 2019: $1,082,505Liabilities 2019: $125,796Net Assets 2019: $956,7092019Assets 2020: $1,098,804Liabilities 2020: $276,055Net Assets 2020: $822,7492020Assets 2021: $1,208,713Liabilities 2021: $113,309Net Assets 2021: $1,095,4042021Assets 2022: $1,231,715Liabilities 2022: $164,930Net Assets 2022: $1,066,7852022Assets 2023: $1,378,839Liabilities 2023: $224,767Net Assets 2023: $1,154,0722023Assets 2024: $1,265,171Liabilities 2024: $180,453Net Assets 2024: $1,084,7182024

Highlighted filing

2019

Assets$1,082,505
Liabilities$125,796
Net Assets$956,709
Open 2019 Filing

Operations Trend

Revenue Growth32nd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.0M$0-$1.0MRevenue 2011: $1,167,348Expenses 2011: $1,069,404Net Income 2011: $97,9442011Expenses 2012: $1,485,1422012Expenses 2013: $1,679,6922013Revenue 2014: $1,826,082Expenses 2014: $1,921,831Net Income 2014: -$95,7492014Revenue 2015: $1,820,627Expenses 2015: $1,971,527Net Income 2015: -$150,9002015Revenue 2016: $1,644,525Expenses 2016: $1,871,690Net Income 2016: -$227,1652016Revenue 2017: $1,589,381Expenses 2017: $1,631,991Net Income 2017: -$42,6102017Revenue 2018: $1,566,845Expenses 2018: $1,582,538Net Income 2018: -$15,6932018Revenue 2019: $1,516,729Expenses 2019: $1,600,190Net Income 2019: -$83,4612019Revenue 2020: $1,183,710Expenses 2020: $1,317,668Net Income 2020: -$133,9582020Revenue 2021: $1,364,348Expenses 2021: $1,091,701Net Income 2021: $272,6472021Revenue 2022: $1,144,716Expenses 2022: $1,172,274Net Income 2022: -$27,5582022Revenue 2023: $1,369,484Expenses 2023: $1,280,258Net Income 2023: $89,2262023Revenue 2024: $1,285,038Expenses 2024: $1,352,891Net Income 2024: -$67,8532024

Highlighted filing

2019

Revenue$1,516,729
Expenses$1,600,190
Net Income-$83,461
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2018 to Jul 31, 2019
Signed
Jan 22, 2020
Return Version
2018v3.2
Gross Receipts
$1,732,455
Mission and Program Overview

Mission

Downline's mission is to train and equip believers in disciple-making, enlisting them in the great commission of Jesus Christ, and also to provide the local, national, and international community of Christ-followers with disciple-making tools.

Downline's mission is to train & equip believers in disciple-making, enlisting them in the great commission of jesus christ, and to provide the local, national, and international community of christ-followers with disciple-making tools.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$590,691$605,256▲ $14,565
Pledges and Grants Receivable$270,466$235,710▼ $34,756
Accounts Receivable$218,923$102,722▼ $116,201
Land, Buildings, and Equipment, Net$106,320$59,455▼ $46,865
Savings and Temporary Cash Investments$53,472$53,472→ $0
Prepaid Expenses and Deferred Charges$11,126$15,716▲ $4,590
Intangible Assets$34,130$10,174▼ $23,956
Total Assets$1,285,128$1,082,505▼ $202,623
Liabilities
Deferred Revenue$204,100$118,016▼ $86,084
Other Liabilities$32,065--
Accounts Payable and Accrued Expenses$8,800$7,780▼ $1,020
Total Liabilities$244,965$125,796▼ $119,169
Net Assets / Fund Balance
Unrestricted Net Assets$943,678$728,870▼ $214,808
Temporarily Rstr Net Assets$96,485$227,839▲ $131,354
Total Net Assets Fund Balance$1,040,163$956,709▼ $83,454
Total Liabilities and Net Assets / Fund Balance$1,285,128$1,082,505▼ $202,623

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$42,686$24,375$67,061
Equipment$269$39,390$39,659
Land$16,500-$16,500
Leasehold Improvements-$15,819$15,819
Compensation and Service Providers
Top Officer Pay76th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Shad BerryCEOFT$121,342$121,342
Kennon VaughnExecutive DiFT$50,000$50,000

Board Members and Trustees

NameTitle
Kem WilsonChairman
David LibbyBoard Member
Hamp HolcombBoard Member
Jason CookBoard Member
Jb SelecmanBoard Member
Paul EllisBoard Member
Robin WatsonBoard Member
Roy CampbellBoard Member
Bethany ScogginsFinancial Se
Revenue and Support

Revenue Composition

Contributions and Grants
$1,127,790
Program Service Revenue
$368,617
Investment Income
$-10,362
Other Revenue
$30,684
All Other Contributions
$1,127,790
Change in Net Assets
$-83,461

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,516,729
Revenue Not Reported on Form 990
$132,837
Total Revenue per Audited Statements
$1,649,566
Total Revenue per Form 990
$1,516,729
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$752,389
Salaries, Compensation, and Employee Benefits$643,011
Grants and Similar Amounts Paid$204,790
Total Fundraising Expense$118,362
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$313,896$156,947$52,315$523,158
Occupancy$128,485$55,065-$183,550
Grants to Domestic Orgs$111,730--$111,730
Travel$63,455$31,728$10,575$105,758
Grants to Domestic Individuals$93,060--$93,060
Other Employee Benefits$50,394$25,197$8,399$83,990
Conferences and Meetings$39,849$19,924$6,642$66,415
Fees for Services Accounting$29,639$14,819$4,940$49,398
Payroll Taxes$21,518$10,759$3,586$35,863
Depreciation Depletion-$28,223-$28,223
Office Expenses$13,575$6,788$2,262$22,625
Fees for Services Other$4,316$2,159$720$7,195
Other Expenses$2,998$1,499$500$4,997
Information Technology$2,033$1,017$339$3,389
Total Functional Expenses$1,043,451$438,377$118,362$1,600,190

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,733,027
Expenses per Audited Statements$1,600,190
Total Expenses per Form 990$1,600,190
Expenses Not Reported on Form 990$132,837
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Grants---$111,730
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 10B

“Downline is in the process of writing procedures defining the limitations of the downline locations that form their own 501(c)(3) organizations.”

Form 990, Page 6, Part VI, Line 11B

“Form 990 is e-mailed to board members before it is filed.”

Form 990, Page 6, Part VI, Line 15A

“All salaries are established by the board of directors upon hiring a new employee, including the top management officials, and all salaries are reviewed annually by the board of directors.”

Form 990, Page 6, Part VI, Line 15B

“All salaries are established by the board of directors upon hiring a new employee, including the top management officials, and all salaries are reviewed annually by the board of directors.”

Form 990, Page 6, Part VI, Line 19

“UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Downline Ministries
EIN
20-1374884
Phone
9016835377
Address
PO BOX 770296, MEMPHIS, TN 38117

Signing Officer

Name
Shad Berry
Title
CEO
Phone
9016835377
Signed
2020-01-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Shad Berry
Formed
2004
Legal Domicile
Tn
Voting Board Members
8
Independent Board Members
8
Employees
18

Preparer

Firm
Alexander Thompson Arnold Pllc
Address
6525 N QUAIL HOLLOW SUITE 500, MEMPHIS, TN 38120
Preparer
Catherine L Sanborn
Phone
9016841170
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Downline's mission is to train and equip believers in disciple- making, enlisting them in the great commission of jesus christ, and also to provide the local, national, and international community of christ- followers with disciple-making tools.”

Form 990, Part XI, Line 9

“ROUNDING 7”

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

“Rental expense not included in revenue 158,484 scholarship awarded in revenue -93,060”

Schedule D, Page 4, Part XII, Line 2D

“Rental expense not included in revenue 158,484 scholarships awarded in revenue -93,060”

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IRS990/Desc0ACADEMIC TRAINING IN DISCIPLE-MAKING: OVER 145 MEN AND WOMEN GRADUATED FROM OUR NINE-MONTH DISCIPLESHIP TRAINING EXPERIENCE, RECEIVING OVER 150 HOURS OF PRACTICAL TRAINING IN DISCIPLESHIP, THE GRAND NARRATIVE OF SCRIPTURE, AND BIBICAL MANHOOD AND WOMANHOOD, FROM TEACHERS FROM MEMPHIS, TN AND ACROSS THE COUNTRY. 43 OF THE 145 STUDENTS IN OUR INSTITUTE WERE MEMBERS OF OUR EMERGING LEADERS PROGRAM. THESE RECENT COLLEGE GRADUATES WERE SELECTED THROUGH A LENGTHY INTERVIEW PROCESS, AND MOVED TO MEMPHIS FROM ALL OVER THE COUNTRY. THEY STUDIED, TRAINED, WORKED, AND VOLUNTEERED ACROSS OUR GREAT CITY, AND AT THE END OF THE YEAR ALMOST 80% STAYED, MAKING MEMPHIS THEIR HOME AND CONTRIBUING TO ITS GROWTH. THE DOWNLINE INSTITUTE ONLINE ALSO ENJOYED CONTINUED GROWTH.
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt182519
IRS990/ProgSrvcAccomActy2Grp/Desc0DISCIPLESHIP TRAINING BY ENGAGING IN MISSION TRIPS: WE SENT STUDENTS AND SOME OF OUR OVER 1400 ALUMNI ON OVER 9 SHORT-TERM MISSION TRIPS WORLDWIDE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt063455
IRS990/ProgSrvcAccomActy3Grp/Desc0ENGAGING THE COMMUNITY BY HOLDING MEN'S AND WOMEN'S LEADERSHIP CONFERENCES: NEARLY 1,200 MEN AND WOMEN GATHERED FOR OUR SUMMIT SERIES. TEACHERS THIS YEAR INCLUDED RANDY POPE, JIM PUTNUM, ROBERT COLEMAN, CRAWFORD LORRITS, TARA LEIGH COBBLE, ERNIE FREY, JOHN BRYSON, KENNON VAUGHN, ARIYANA RIMSON, KARIN CONLEE, AND MORE. THESE WERE POWERFUL WEEKENDS SPENT EXPLORING THE LIFE, MISSION, AND MINISTRY OF JESUS CHRIST AND HOW WE CAN BETTER PREPARE FOR AND PRACTICE A GREAT COMMISSION LIFESTYLE FOR A LIFETIME.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt039849
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IRS990/PYOtherRevenueAmt030491
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IRS990/PYSalariesCompEmpBnftPaidAmt0877655
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IRS990/PYTotalRevenueAmt01566845
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IRS990/ReconcilationRevenueExpnssAmt0-83461
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05678
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0214050
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01251931
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01138550
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05884640
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt0879
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0557786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0569316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0540669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0501275
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0828226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02997272
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt0879
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01299
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt05102
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IRS990ScheduleD/RevenueSubtotalAmt01516729
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0RENTAL EXPENSE NOT INCLUDED IN REVENUE 158,484 SCHOLARSHIP AWARDED IN REVENUE -93,060
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE NOT INCLUDED IN REVENUE 158,484 SCHOLARSHIPS AWARDED IN REVENUE -93,060
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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Document Assets

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Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,082,505
Liabilities
$125,796
Net assets
$956,709
Revenue
$1,516,729
Expenses
$1,600,190
Net income
-$83,461
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.27$0.18$1.08$1.29$1.35$0.07
2023Detailed filing. Detailed filing data is available for this year.$1.38$0.22$1.15$1.37$1.28$0.09
2022Detailed filing. Detailed filing data is available for this year.$1.23$0.16$1.07$1.14$1.17$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.21$0.11$1.10$1.36$1.09$0.27
2020Detailed filing. Detailed filing data is available for this year.$1.10$0.28$0.82$1.18$1.32$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.08$0.13$0.96$1.52$1.60$0.08
2018Detailed filing. Detailed filing data is available for this year.$1.29$0.24$1.04$1.57$1.58$0.02
2017Detailed filing. Detailed filing data is available for this year.$1.12$0.06$1.06$1.59$1.63$0.04
2016Detailed filing. Detailed filing data is available for this year.$1.20$0.10$1.10$1.64$1.87$0.23
2015Detailed filing. Detailed filing data is available for this year.$1.33$0.10$1.23$1.82$1.97$0.15
2014Detailed filing. Detailed filing data is available for this year.$1.58$0.20$1.38$1.83$1.92$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.67$0.20$1.48$1.68
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.53$0.17$1.37$1.49
2011Summary only. Only limited summary data is available for this year.$1.14$0.17$0.97$1.17$1.07$0.10