Civic Intelligence

Downline Ministries

990 • Fiscal year 2022 • EIN 20-1374884

Aug 01, 2021 to Jul 31, 2022 • Filed on Jan 23, 2023

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

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.14x

Higher debt load relative to revenue than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

30th percentile

-2.4%

Higher net margin than 30% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

60th percentile

$80,682

Higher top officer pay than 60% of similar nonprofits.

Top officer pay equals 7.0% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

52nd percentile

1.9%

Faster asset growth than 52% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

21st percentile

-16%

Faster revenue growth than 21% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Up

$1,231,715

Up $23,002 (+1.9%) from 2021

Net Assets

Down

$1,066,785

Down $28,619 (-2.6%) from 2021

Liabilities

Up

$164,930

Up $51,621 (+46%) from 2021

Revenue

Down

$1,144,716

Down $219,632 (-16%) from 2021

Expenses

Up

$1,172,274

Up $80,573 (+7.4%) from 2021

Net Income

Down

-$27,558

Down $300,205 (-110%) from 2021

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

2022

Assets$1,231,715
Liabilities$164,930
Net Assets$1,066,785

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

2022

Revenue$1,144,716
Expenses$1,172,274
Net Income-$27,558
Jump To
Filing Snapshot
Filing Period
Aug 1, 2021 to Jul 31, 2022
Signed
Jan 23, 2023
Return Version
2021v4.0
Gross Receipts
$1,246,522
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$963,650$873,872▼ $89,778
Accounts Receivable$64,180$260,053▲ $195,873
Pledges and Grants Receivable$134,422$56,103▼ $78,319
Prepaid Expenses and Deferred Charges$20,653$22,590▲ $1,937
Intangible Assets$24,311$18,162▼ $6,149
Land, Buildings, and Equipment, Net$1,497$935▼ $562
Total Assets$1,208,713$1,231,715▲ $23,002
Liabilities
Deferred Revenue$107,600$145,900▲ $38,300
Accounts Payable and Accrued Expenses$5,709$19,030▲ $13,321
Total Liabilities$113,309$164,930▲ $51,621
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,039,859$1,018,414▼ $21,445
Net Assets With Donor Restrictions$55,545$48,371▼ $7,174
Total Net Assets Fund Balance$1,095,404$1,066,785▼ $28,619
Total Liabilities and Net Assets / Fund Balance$1,208,713$1,231,715▲ $23,002

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$935$5,800$6,735

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2021$55,545$283,776-$290,950$48,371
2020$108,823$220,124-$273,402$55,545
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William TrussellExecutive DiFT$44,884$35,798$80,682
Kennon VaughnPresidentPT$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
$903,523
Program Service Revenue
$219,065
Investment Income
$1,171
Other Revenue
$20,957
All Other Contributions
$763,902
Change in Net Assets
$-27,558

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,144,716
Revenue Not Reported on Form 990
$52,317
Total Revenue per Audited Statements
$1,197,033
Total Revenue per Form 990
$1,144,716
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$586,485
Other Expenses$516,528
Total Fundraising Expense$91,382
Grants and Similar Amounts Paid$69,261
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$170,959$85,479$28,493$284,931
Current Officers, Directors, Trustees, and Key Employees$114,000$57,000$19,000$190,000
Occupancy$117,718$50,451-$168,169
Other Employee Benefits$47,487$23,743$7,914$79,144
Grants to Domestic Individuals$69,261--$69,261
Fees for Services Accounting$36,503$18,252$6,084$60,839
Travel$33,494$16,749$5,583$55,826
Payroll Taxes$19,446$9,723$3,241$32,410
Office Expenses$6,265$3,133$1,045$10,443
Depreciation Depletion$5,648--$5,648
Other Expenses$1,930$965$322$3,217
All Other Expenses$1,085$543$181$1,809
Conferences and Meetings$634$319$107$1,060
Total Functional Expenses$756,300$324,592$91,382$1,172,274

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,225,652
Expenses per Audited Statements$1,172,274
Total Expenses per Form 990$1,172,274
Expenses Not Reported on Form 990$53,378
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
William Trussell
Title
Executive Director
Phone
9016835377
Signed
2023-01-23
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
11

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, Page 2, Part III, Line 4A

Academic training in disciple-making: 161 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. By the end of the program, 26 people graduated from emerging leaders program, 19 of those now reside in memphis, 2 are going overseas for missions. 66 students graduated from the institute, and 69 students graduated online.

Form 990, Part XI, Line 9

Golf expenses -15,401 scholarship awarded in revenue -69,511 rental exp not included in revenue 101,806 other expense 250 rounding 1 rental expense not included in revenue -101,806 scholarships awarded in revenue 69,511 golf expense 15,401 other expense -250 rounding 1 book / tax depreciation difference -1,063 total -1,061

Financial Statement Notes

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

Golf expenses -15,401 scholarship awarded in revenue -69,511 rental exp not included in revenue 101,806 other expense 250 rounding 1

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

Rental expense not included in revenue 101,806 scholarships awarded in revenue -69,511 golf expense -15,401 other expense 250 rounding -1 book / tax depreciation difference 1,063

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IRS990/Desc0ACADEMIC TRAINING IN DISCIPLE-MAKING: 161 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. BY THE END OF THE PROGRAM, 26 PEOPLE GRADUATED FROM EMERGING LEADERS PROGRAM, 19 OF THOSE NOW RESIDE IN MEMPHIS, 2 ARE GOING OVERSEAS FOR MISSIONS. 66 STUDENTS GRADUATED FROM THE INSTITUTE, AND 69 STUDENTS GRADUATED ONLINE.
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IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt020653
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IRS990/PrincipalOfficerNm0KENNON VAUGHN
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IRS990/ProgramServiceRevenueGrp/Desc0TUITION - DL INSTITUTE
IRS990/ProgramServiceRevenueGrp/Desc1ONLINE
IRS990/ProgramServiceRevenueGrp/Desc2EMERGING LEADERS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt168590
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt241950
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IRS990/ProgSrvcAccomActy2Grp/Desc0DISCIPLESHIP TRAINING BY ENGAGING IN MISSION TRIPS: WE SENT 21 STUDENTS ON MISSION TRIPS - 1 WAS A VIRTUAL STUDENT, 2 ALUMNI, AND 18 CURRENT MEMPHIS STUDENTS.
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IRS990/ReconcilationRevenueExpnssAmt0-27558
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IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt05644
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0219065
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0903523
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt01127790
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt01141002
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0557786
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0569316
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt01171
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt035172
IRS990ScheduleD/DonatedServicesUseFcltsAmt035172
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IRS990ScheduleD/ExpensesSubtotalAmt01172274
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IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt05800
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt06735
IRS990ScheduleD/OtherExpensesIncludedAmt018206
IRS990ScheduleD/OtherRevenueAmt017145
IRS990ScheduleD/RevenueNotReportedAmt052317
IRS990ScheduleD/RevenueSubtotalAmt01144716
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0GOLF EXPENSES -15,401 SCHOLARSHIP AWARDED IN REVENUE -69,511 RENTAL EXP NOT INCLUDED IN REVENUE 101,806 OTHER EXPENSE 250 ROUNDING 1
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RENTAL EXPENSE NOT INCLUDED IN REVENUE 101,806 SCHOLARSHIPS AWARDED IN REVENUE -69,511 GOLF EXPENSE -15,401 OTHER EXPENSE 250 ROUNDING -1 BOOK / TAX DEPRECIATION DIFFERENCE 1,063
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01197033
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Document Assets

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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