Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
990 • Fiscal year 2022 • EIN 20-1374884
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Liabilities / Revenue
60th percentile
Higher debt load relative to revenue than 60% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
60th percentile
Higher top officer pay than 60% of similar nonprofits.
Top officer pay equals 7.0% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
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
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| 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 | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $935 | $5,800 | $6,735 |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2021 | $55,545 | $283,776 | - | $290,950 | $48,371 |
| 2020 | $108,823 | $220,124 | - | $273,402 | $55,545 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| William Trussell | Executive Di | FT | $44,884 | $35,798 | $80,682 |
| Kennon Vaughn | President | PT | $50,000 | - | $50,000 |
| Name | Title |
|---|---|
| Kem Wilson Jr | Chairman |
| Dr David Libby | Board Member |
| Dr Jb Selecman | Board Member |
| Hamp Holcomb | Board Member |
| Paul Ellis | Board Member |
| Robin Watson | Board Member |
| Roy Campbell | Board Member |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| 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 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“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 is e-mailed to board members before it is filed.”
“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.”
“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.”
“UPON REQUEST”
“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.”
“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.”
“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”
“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”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5709 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 19030 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 64180 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 260053 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 763902 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 181 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 543 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1085 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1809 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | BETHANY SCOGGINS |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9016835377 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | P O BOX 770296 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | MEMPHIS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38177 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 963650 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 873872 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 19000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 57000 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 114000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 190000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 107 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 319 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 634 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1060 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 903523 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 69261 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1171 |
| IRS990/CYOtherExpensesAmt | 0 | 516528 |
| IRS990/CYOtherRevenueAmt | 0 | 20957 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 219065 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -27558 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 586485 |
| IRS990/CYTotalExpensesAmt | 0 | 1172274 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 91382 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1144716 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 107600 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 145900 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 5648 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 5648 |
| IRS990/Desc | 0 | 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. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 55545 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 48371 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 11 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 722806 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 6084 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 18252 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 36503 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 60839 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 35798 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WILLIAM TRUSSELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KENNON VAUGHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ROY CAMPBELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | PAUL ELLIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | HAMP HOLCOMB |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KEM WILSON JR |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | DR DAVID LIBBY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DR JB SELECMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ROBIN WATSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 44884 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 50000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | BOARD MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | BOARD MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 139621 |
| IRS990/GrantAmt | 0 | 69261 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 69261 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 69261 |
| IRS990/GrantsToIndividualsInd | 0 | true |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1246522 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 107450 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 24311 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 18162 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1171 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1171 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 25 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 5800 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1497 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 935 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 6735 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 101806 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | true |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 45 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 45 |
| IRS990/MissionDesc | 0 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1095404 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1066785 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5644 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 5644 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1039859 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1018414 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 50451 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 117718 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 168169 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 1045 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3133 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6265 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 10443 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1061 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 7914 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 23743 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 47487 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 79144 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROGRAM EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 1 | GOLF TOURNAMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | EDUCATIONAL MATERIALS & S |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 18220 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 1192 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 322 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 54659 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 3576 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 965 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 109317 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 15401 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 7152 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1930 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 182196 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 15401 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 11920 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3217 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | PROGRAM SERVICE REVENUE - DOW |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | CUSTOMER ONLINE FEES RECVD |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | MERCHANDISE SALES |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6599 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5526 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 3143 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 6599 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 5526 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 3143 |
| IRS990/OtherRevenueTotalAmt | 0 | 15313 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 28493 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 85479 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 170959 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 284931 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 3241 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 9723 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 19446 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 32410 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 134422 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 56103 |
| IRS990/PoliciesReferenceChaptersInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 20653 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 22590 |
| IRS990/PrincipalOfficerNm | 0 | KENNON VAUGHN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION - DL INSTITUTE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ONLINE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | EMERGING LEADERS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | EMERGING LEADERS - NON-REFUND |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 102275 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 68590 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 41950 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 6250 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 102275 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 68590 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 41950 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 6250 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | DISCIPLESHIP 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 33494 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1124076 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 74321 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5502 |
| IRS990/PYOtherExpensesAmt | 0 | 409397 |
| IRS990/PYOtherRevenueAmt | 0 | 18717 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 216053 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 272647 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 607983 |
| IRS990/PYTotalExpensesAmt | 0 | 1091701 |
| IRS990/PYTotalRevenueAmt | 0 | 1364348 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -27558 |
| IRS990/RegularMonitoringEnfrcInd | 0 | false |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 5644 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 219065 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 903523 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1124076 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 904715 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1127790 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1141002 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 5201106 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 1171 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1670 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 4628 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 879 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 622 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 8970 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 341828 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 362571 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 407379 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 557786 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 569316 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2238880 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 1171 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 1670 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 4628 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 879 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 622 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 8970 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99880 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99890 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7439986 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1245351 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1486647 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1312094 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1685576 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1710318 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 7439986 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1246522 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1488317 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1316722 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1686455 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1710940 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 7448956 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | true |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 55545 |
| IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt | 0 | 283776 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 48371 |
| IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt | 0 | 290950 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 108823 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt | 0 | 220124 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 55545 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 273402 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 35172 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 35172 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 53378 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1172274 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 935 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 5800 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 6735 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 18206 |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 17145 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 52317 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1144716 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | GOLF EXPENSES -15,401 SCHOLARSHIP AWARDED IN REVENUE -69,511 RENTAL EXP NOT INCLUDED IN REVENUE 101,806 OTHER EXPENSE 250 ROUNDING 1 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 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 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 935 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1172274 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1144716 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1197033 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1225652 |
| IRS990ScheduleI/GrantRecordsMaintainedInd | 0 | false |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt | 0 | SCHOLARSHIPS |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt | 0 | 69261 |
| IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc | 0 | ACTUAL |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
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Displayed year
2022 • Form 990Detailed filing. Detailed filing data is available for this year.