Civic Intelligence

Downline Ministries

990 • Fiscal year 2021 • EIN 20-1374884

Aug 01, 2020 to Jul 31, 2021 • Filed on Feb 19, 2022

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

55th percentile

0.09x

Higher debt load relative to assets than 55% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

49th percentile

0.08x

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

62nd percentile

20%

Higher net margin than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

73rd percentile

$107,641

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 7.9% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

51st percentile

10%

Faster asset growth than 51% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

53rd percentile

15%

Faster revenue growth than 53% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Assets

Up

$1,208,713

Up $109,909 (+10%) from 2020

Net Assets

Up

$1,095,404

Up $272,655 (+33%) from 2020

Liabilities

Down

$113,309

Down $162,746 (-59%) from 2020

Revenue

Up

$1,364,348

Up $180,638 (+15%) from 2020

Expenses

Down

$1,091,701

Down $225,967 (-17%) from 2020

Net Income

Up

$272,647

Up $406,605 (+304%) from 2020

Historical Trend

Balance Sheet Trend

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

2021

Assets$1,208,713
Liabilities$113,309
Net Assets$1,095,404

Operations Trend

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

2021

Revenue$1,364,348
Expenses$1,091,701
Net Income$272,647
Jump To
Filing Snapshot
Filing Period
Aug 1, 2020 to Jul 31, 2021
Signed
Feb 19, 2022
Return Version
2020v4.0
Gross Receipts
$1,553,317
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$821,257$963,650▲ $142,393
Pledges and Grants Receivable$120,466$134,422▲ $13,956
Accounts Receivable$60,792$64,180▲ $3,388
Intangible Assets$22,085$24,311▲ $2,226
Prepaid Expenses and Deferred Charges$12,966$20,653▲ $7,687
Land, Buildings, and Equipment, Net$61,238$1,497▼ $59,741
Total Assets$1,098,804$1,208,713▲ $109,909
Liabilities
Unsecured Notes Loans Payable$179,990--
Deferred Revenue$93,000$107,600▲ $14,600
Accounts Payable and Accrued Expenses$3,065$5,709▲ $2,644
Total Liabilities$276,055$113,309▼ $162,746
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$713,926$1,039,859▲ $325,933
Net Assets With Donor Restrictions$108,823$55,545▼ $53,278
Total Net Assets Fund Balance$822,749$1,095,404▲ $272,655
Total Liabilities and Net Assets / Fund Balance$1,098,804$1,208,713▲ $109,909

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$1,497$5,238$6,735

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$108,823$220,124-$273,402$55,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Shad BerryCEOFT$100,459$7,182$107,641
Kennon VaughnExecutive DiFT$50,000-$50,000

Board Members and Trustees

NameTitle
Kem Wilson JrChairman
Dr David LibbyBoard Member
Dr Jb SelecmanBoard Member
Hamp HolcombBoard Member
Paul EllisBoard Member
Robin WatsonBoard Member
Roy CampbellBoard Member
Revenue and Support

Revenue Composition

Contributions and Grants
$1,124,076
Program Service Revenue
$216,053
Investment Income
$5,502
Other Revenue
$18,717
All Other Contributions
$764,096
Change in Net Assets
$272,647

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,364,348
Revenue Not Reported on Form 990
$125,192
Total Revenue per Audited Statements
$1,489,540
Total Revenue per Form 990
$1,364,348
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$607,983
Other Expenses$409,397
Total Fundraising Expense$87,932
Grants and Similar Amounts Paid$74,321
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$210,027$105,013$35,004$350,044
Current Officers, Directors, Trustees, and Key Employees$87,000$43,500$14,500$145,000
Occupancy$81,508$34,932-$116,440
Other Employee Benefits$47,087$23,544$7,848$78,479
Grants to Domestic Individuals$60,521--$60,521
Fees for Services Accounting$30,365$15,182$5,061$50,608
Payroll Taxes$20,676$10,338$3,446$34,460
Travel$19,604$9,803$3,267$32,674
Office Expenses$8,588$4,295$1,432$14,315
Grants to Domestic Orgs$13,800--$13,800
Depreciation Depletion$6,428$2,755-$9,183
Other Expenses$1,397$699$233$2,329
Conferences and Meetings$13$6$2$21
Total Functional Expenses$702,284$301,485$87,932$1,091,701

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,216,893
Expenses per Audited Statements$1,091,701
Total Expenses per Form 990$1,091,701
Expenses Not Reported on Form 990$125,192
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
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Kennon Vaughn
Title
Executive Director
Phone
9016835377
Signed
2022-02-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kennon Vaughn
Formed
2004
Legal Domicile
Tn
Voting Board Members
7
Independent Board Members
7
Employees
15

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 8

Financial Statement Notes

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

Golf expenses -12,434 rental exp not included in revenue 127,800 rounding 3 scholarship awarded in revenue -60,521

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

Rental expense not included in revenue 127,800 scholarships awarded in revenue -60,521 golf expense -12,434 rounding 3

Raw XML AppendixShowing 400 of 484 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt03065
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt05709
IRS990/AccountsReceivableGrp/BOYAmt060792
IRS990/AccountsReceivableGrp/EOYAmt064180
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0DOWNLINE'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.
IRS990/AllOtherContributionsAmt0764096
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0BETHANY SCOGGINS
IRS990/BooksInCareOfDetail/PhoneNum09016835377
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0P O BOX 770296
IRS990/BooksInCareOfDetail/USAddress/CityNm0MEMPHIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd038177
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0821257
IRS990/CashNonInterestBearingGrp/EOYAmt0963650
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt014500
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt043500
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt087000
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0145000
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConferencesMeetingsGrp/FundraisingAmt02
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt06
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt013
IRS990/ConferencesMeetingsGrp/TotalAmt021
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01124076
IRS990/CYGrantsAndSimilarPaidAmt074321
IRS990/CYInvestmentIncomeAmt05502
IRS990/CYOtherExpensesAmt0409397
IRS990/CYOtherRevenueAmt018717
IRS990/CYProgramServiceRevenueAmt0216053
IRS990/CYRevenuesLessExpensesAmt0272647
IRS990/CYSalariesCompEmpBnftPaidAmt0607983
IRS990/CYTotalExpensesAmt01091701
IRS990/CYTotalFundraisingExpenseAmt087932
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01364348
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt093000
IRS990/DeferredRevenueGrp/EOYAmt0107600
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt02755
IRS990/DepreciationDepletionGrp/ProgramServicesAmt06428
IRS990/DepreciationDepletionGrp/TotalAmt09183
IRS990/Desc0ACADEMIC TRAINING IN DISCIPLE-MAKING: 195 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. SOME STUDENTS IN OUR INSTITUTE WERE ALSO 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 90% STAYED, MAKING MEMPHIS THEIR HOME AND CONTRIBUING TO ITS GROWTH. THE DOWNLINE INSTITUTE ONLINE ALSO ENJOYED CONTINUED GROWTH.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt0108823
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt055545
IRS990/DonorRstrOrQuasiEndowmentsInd0true
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt015
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0682680
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/FundraisingAmt05061
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt015182
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt030365
IRS990/FeesForServicesAccountingGrp/TotalAmt050608
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt07182
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0SHAD BERRY
IRS990/Form990PartVIISectionAGrp/PersonNm1KENNON VAUGHN
IRS990/Form990PartVIISectionAGrp/PersonNm2ROY CAMPBELL
IRS990/Form990PartVIISectionAGrp/PersonNm3PAUL ELLIS
IRS990/Form990PartVIISectionAGrp/PersonNm4HAMP HOLCOMB
IRS990/Form990PartVIISectionAGrp/PersonNm5KEM WILSON JR
IRS990/Form990PartVIISectionAGrp/PersonNm6DR DAVID LIBBY
IRS990/Form990PartVIISectionAGrp/PersonNm7DR JB SELECMAN
IRS990/Form990PartVIISectionAGrp/PersonNm8ROBIN WATSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0100459
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150000
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1EXECUTIVE DI
IRS990/Form990PartVIISectionAGrp/TitleTxt2BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GainOrLossGrp/OtherAmt03832
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt0359980
IRS990/GrantAmt074321
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt060521
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt060521
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt013800
IRS990/GrantsToDomesticOrgsGrp/TotalAmt013800
IRS990/GrantsToIndividualsInd0true
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt065000
IRS990/GrossReceiptsAmt01553317
IRS990/GrossRentsGrp/RealAmt0131475
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/IntangibleAssetsGrp/BOYAmt022085
IRS990/IntangibleAssetsGrp/EOYAmt024311
IRS990/InvestmentIncomeGrp/ExclusionAmt01670
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01670
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt05238
IRS990/LandBldgEquipBasisNetGrp/BOYAmt061238
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01497
IRS990/LandBldgEquipCostOrOtherBssAmt06735
IRS990/LegalDomicileStateCd0TN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt061168
IRS990/LessRentalExpensesGrp/RealAmt0127801
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0true
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0DOWNLINE'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.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0822749
IRS990/NetAssetsOrFundBalancesEOYAmt01095404
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt03832
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03832
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt03674
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt03674
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0713926
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt01039859
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt034932
IRS990/OccupancyGrp/ProgramServicesAmt081508
IRS990/OccupancyGrp/TotalAmt0116440
IRS990/OfficeExpensesGrp/FundraisingAmt01432
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt04295
IRS990/OfficeExpensesGrp/ProgramServicesAmt08588
IRS990/OfficeExpensesGrp/TotalAmt014315
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt08
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt07848
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt023544
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt047087
IRS990/OtherEmployeeBenefitsGrp/TotalAmt078479
IRS990/OtherExpensesGrp/Desc0MINISTRY & INSTITUTE
IRS990/OtherExpensesGrp/Desc1GOLF EXPENSES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/FundraisingAmt017139
IRS990/OtherExpensesGrp/FundraisingAmt1233
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt051418
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1699
IRS990/OtherExpensesGrp/ProgramServicesAmt0102836
IRS990/OtherExpensesGrp/ProgramServicesAmt112434
IRS990/OtherExpensesGrp/ProgramServicesAmt21397
IRS990/OtherExpensesGrp/TotalAmt0171393
IRS990/OtherExpensesGrp/TotalAmt112434
IRS990/OtherExpensesGrp/TotalAmt22329
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS
IRS990/OtherRevenueMiscGrp/Desc1CUSTOMER ONLINE FEES RECVD
IRS990/OtherRevenueMiscGrp/Desc2MERCHANDISE SALES
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt07757
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt15532
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt21754
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt07757
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt15532
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt21754
IRS990/OtherRevenueTotalAmt015043
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt035004
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0105013
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0210027
IRS990/OtherSalariesAndWagesGrp/TotalAmt0350044
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt03446
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010338
IRS990/PayrollTaxesGrp/ProgramServicesAmt020676
IRS990/PayrollTaxesGrp/TotalAmt034460
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0120466
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0134422
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012966
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt020653
IRS990/PrincipalOfficerNm0KENNON VAUGHN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0TUITION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0216053
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0216053
IRS990/ProgSrvcAccomActy2Grp/Desc0DISCIPLESHIP TRAINING BY ENGAGING IN MISSION TRIPS: WE SENT 10 STUDENTS AND ALUMNI ON 2 SHORT-TERM MISSION TRIPS WORLDWIDE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt019604
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0904715
IRS990/PYExcessBenefitTransInd0false
IRS990/PYGrantsAndSimilarPaidAmt086656
IRS990/PYInvestmentIncomeAmt04628
IRS990/PYOtherExpensesAmt0482130
IRS990/PYOtherRevenueAmt054796
IRS990/PYProgramServiceRevenueAmt0219571
IRS990/PYRevenuesLessExpensesAmt0-133958
IRS990/PYSalariesCompEmpBnftPaidAmt0748882
IRS990/PYTotalExpensesAmt01317668
IRS990/PYTotalRevenueAmt01183710
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0272647
IRS990/RegularMonitoringEnfrcInd0false
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt03674
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0216053
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt01124076
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0904715
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt01127790
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01141002
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01225367
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt05522950
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt01670
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt04628
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt0879
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0622
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0902
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt08701
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0362571
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0407379
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0557786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0569316
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0540669
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02437721
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01670
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt04628
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt0879
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0622
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0902
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt08701
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
IRS990ScheduleA/InvestmentIncomePYPct00.00000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99890
IRS990ScheduleA/PublicSupportPY509Pct00.97300
IRS990ScheduleA/PublicSupportTotal509Amt07960671
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt01486647
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt01312094
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt01685576
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt01710318
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt01766036
IRS990ScheduleA/Total509Grp/TotalAmt07960671
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt01488317
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt01316722
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt01686455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt01710940
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt01766938
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt07969372
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0108823
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt0220124
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt055545
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt0273402
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt070344
IRS990ScheduleD/DonatedServicesUseFcltsAmt070344
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/ExpensesNotReportedAmt0125192
IRS990ScheduleD/ExpensesSubtotalAmt01091701
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt01497
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05238
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06735
IRS990ScheduleD/OtherExpensesIncludedAmt054848
IRS990ScheduleD/OtherRevenueAmt054848
IRS990ScheduleD/RevenueNotReportedAmt0125192
IRS990ScheduleD/RevenueSubtotalAmt01364348
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GOLF EXPENSES -12,434 RENTAL EXP NOT INCLUDED IN REVENUE 127,800 ROUNDING 3 SCHOLARSHIP AWARDED IN REVENUE -60,521
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE NOT INCLUDED IN REVENUE 127,800 SCHOLARSHIPS AWARDED IN REVENUE -60,521 GOLF EXPENSE -12,434 ROUNDING 3
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01497
IRS990ScheduleD/TotalExpensesPerForm990Amt01091701
IRS990ScheduleD/TotalRevenuePerForm990Amt01364348
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01489540
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01216893
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt060521
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SCHOLARSHIPS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt071
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0ACTUAL
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DOWNLINE'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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DOWNLINE IS IN THE PROCESS OF WRITING PROCEDURES DEFINING THE LIMITATIONS OF THE DOWNLINE LOCATIONS THAT FORM THEIR OWN 501(C)(3) ORGANIZATIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990 IS E-MAILED TO BOARD MEMBERS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ALL 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ROUNDING 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

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