Civic Intelligence

Downline Ministries

990 • Fiscal year 2023 • EIN 20-1374884

Aug 01, 2022 to Jul 31, 2023 • Filed on Jan 31, 2024

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

64th percentile

0.16x

Higher debt load relative to assets than 64% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

61st percentile

0.16x

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

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

55th percentile

6.5%

Higher net margin than 55% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

85th percentile

$161,723

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 11.8% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

66th percentile

12%

Faster asset growth than 66% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

67th percentile

20%

Faster revenue growth than 67% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets64th percentile

Assets

Up

$1,378,839

Up $147,124 (+12%) from 2022

Net Assets

Up

$1,154,072

Up $87,287 (+8.2%) from 2022

Liabilities

Up

$224,767

Up $59,837 (+36%) from 2022

Revenue And Expenses
Liabilities / Revenue61st percentileNet Margin55th percentile

Revenue

Up

$1,369,484

Up $224,768 (+20%) from 2022

Expenses

Up

$1,280,258

Up $107,984 (+9.2%) from 2022

Net Income

Up

$89,226

Up $116,784 (+424%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth66th 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

2023

Assets$1,378,839
Liabilities$224,767
Net Assets$1,154,072
Open 2023 Filing

Operations Trend

Revenue Growth67th 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

2023

Revenue$1,369,484
Expenses$1,280,258
Net Income$89,226
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Aug 1, 2022 to Jul 31, 2023
Signed
Jan 31, 2024
Return Version
2022v5.0
Gross Receipts
$1,512,944
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$873,872$1,192,996▲ $319,124
Accounts Receivable$260,053$101,415▼ $158,638
Prepaid Expenses and Deferred Charges$22,590$31,298▲ $8,708
Intangible Assets$18,162$29,118▲ $10,956
Land, Buildings, and Equipment, Net$935$12,012▲ $11,077
Pledges and Grants Receivable$56,103$12,000▼ $44,103
Total Assets$1,231,715$1,378,839▲ $147,124
Liabilities
Deferred Revenue$145,900$167,450▲ $21,550
Other Liabilities-$29,118-
Accounts Payable and Accrued Expenses$19,030$28,199▲ $9,169
Total Liabilities$164,930$224,767▲ $59,837
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,018,414$1,148,568▲ $130,154
Net Assets With Donor Restrictions$48,371$5,504▼ $42,867
Total Net Assets Fund Balance$1,066,785$1,154,072▲ $87,287
Total Liabilities and Net Assets / Fund Balance$1,231,715$1,378,839▲ $147,124

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$12,012$198,131$210,143

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$48,371$361,978-$404,845$5,504
2021$55,545$283,776-$290,950$48,371
2020$108,823$220,124-$273,402$55,545
Compensation and Service Providers
Top Officer Pay85th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
William TrussellExecutive DiFT$114,834$46,889$161,723
William TrussellExecutive Director-$114,234$47,489$161,723
Quinton LytleDirector ofFT$35,709$64,800$100,509
Kennon VaughnPresidentPT$54,049-$54,049

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
$1,120,912
Program Service Revenue
$237,415
Investment Income
$11,643
Other Revenue
$-486
All Other Contributions
$1,120,912
Change in Net Assets
$89,226

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,369,484
Revenue Not Reported on Form 990
$42,767
Total Revenue per Audited Statements
$1,412,251
Total Revenue per Form 990
$1,369,484
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$723,860
Other Expenses$448,580
Total Fundraising Expense$112,919
Grants and Similar Amounts Paid$107,818
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$199,619$99,811$33,271$332,701
Current Officers, Directors, Trustees, and Key Employees$171,120$85,560$28,520$285,200
Travel$79,021$39,510$13,169$131,700
Grants to Domestic Individuals$107,818--$107,818
Other Employee Benefits$43,993$21,996$7,332$73,321
Fees for Services Accounting$32,248$16,124$5,375$53,747
Occupancy$19,682$18,421-$38,103
Payroll Taxes$19,583$9,791$3,264$32,638
Office Expenses$8,605$4,303$1,434$14,342
Depreciation Depletion$3,603$1,545-$5,148
Conferences and Meetings$820$409$137$1,366
Other Expenses$523$261$87$871
Total Functional Expenses$808,617$358,722$112,919$1,280,258

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,324,964
Expenses per Audited Statements$1,280,258
Total Expenses per Form 990$1,280,258
Expenses Not Reported on Form 990$44,706
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$23,704
Fundraising Direct Expenses$16,175
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf Tournament$23,704$23,704$16,175$7,529
Total Events$23,704$23,704$16,175$7,529
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$29,118
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
2024-01-31
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, Part XI, Line 9

“Scholarship awarded in revenue -107,818 rental exp not included in revenue 127,286 rounding -2 scholarships awarded in revenue 107,818 rental expense not included in revenue -127,286 rounding -1 book / tax depreciation difference -1,936 total -1,939”

Financial Statement Notes

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

“Scholarship awarded in revenue -107,818 rental exp not included in revenue 127,286 rounding -2”

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

“Scholarships awarded in revenue -107,818 rental expense not included in revenue 127,286 rounding 1 book / tax depreciation difference 1,936”

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IRS990/Desc0ACADEMIC TRAINING IN DISCIPLE-MAKING: 218 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. 120 STUDENTS GRADUATED FROM THE INSTITUTE, AND 72 STUDENTS GRADUATED ONLINE.
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0SCHOLARSHIP AWARDED IN REVENUE -107,818 RENTAL EXP NOT INCLUDED IN REVENUE 127,286 ROUNDING -2
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCHOLARSHIPS AWARDED IN REVENUE -107,818 RENTAL EXPENSE NOT INCLUDED IN REVENUE 127,286 ROUNDING 1 BOOK / TAX DEPRECIATION DIFFERENCE 1,936
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
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Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,378,839
Liabilities
$224,767
Net assets
$1,154,072
Revenue
$1,369,484
Expenses
$1,280,258
Net income
$89,226
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