Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
990 • Fiscal year 2025 • EIN 20-1374884
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
68th percentile
Higher debt load relative to assets than 68% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 4.4% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
71st percentile
Faster revenue growth than 71% of similar nonprofits.
Assets
Up$1,629,897
Up $364,726 (+29%) from 2024
Net Assets
Up$1,320,232
Up $235,514 (+22%) from 2024
Liabilities
Up$309,665
Up $129,212 (+72%) from 2024
Revenue
Up$1,542,037
Up $256,999 (+20%) from 2024
Expenses
Down$1,305,023
Down $47,868 (-3.5%) from 2024
Net Income
Up$237,014
Up $304,867 (+449%) from 2024
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.
See Sch O.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $1,084,641 | $1,254,428 | ▲ $169,787 |
| Accounts Receivable | $101,671 | $172,722 | ▲ $71,051 |
| Land, Buildings, and Equipment, Net | $5,863 | $90,875 | ▲ $85,012 |
| Intangible Assets | $14,768 | $49,047 | ▲ $34,279 |
| Pledges and Grants Receivable | $27,500 | $47,000 | ▲ $19,500 |
| Prepaid Expenses and Deferred Charges | $30,728 | $15,825 | ▼ $14,903 |
| Total Assets | $1,265,171 | $1,629,897 | ▲ $364,726 |
| Liabilities | |||
| Deferred Revenue | $144,246 | $251,950 | ▲ $107,704 |
| Other Liabilities | $14,768 | $49,047 | ▲ $34,279 |
| Accounts Payable and Accrued Expenses | $21,439 | $8,668 | ▼ $12,771 |
| Total Liabilities | $180,453 | $309,665 | ▲ $129,212 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,072,015 | $1,247,809 | ▲ $175,794 |
| Net Assets With Donor Restrictions | $12,703 | $72,423 | ▲ $59,720 |
| Total Net Assets Fund Balance | $1,084,718 | $1,320,232 | ▲ $235,514 |
| Total Liabilities and Net Assets / Fund Balance | $1,265,171 | $1,629,897 | ▲ $364,726 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $90,875 | $209,268 | $300,143 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Graham Spell | Executive Director | FT | $50,522 | $18,010 | $68,532 |
| Bethany Scroggins | Director of Finance | FT | $36,442 | - | $36,442 |
| Name | Title |
|---|---|
| Kem Wilson | Chairman |
| Kennon Vaughan | President |
| Ariyana Rimson | Director |
| Cole Huffman | Director |
| David Libby | Director |
| Don Bourland | Director |
| Hamp Holcomb | Director |
| JB Selecman | Director |
| Paul Ellis | Director |
| Phillip May | Director |
| Roy Campbell | Director |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $812,887 |
| Other Expenses | $462,525 |
| Total Fundraising Expense | $125,369 |
| Grants and Similar Amounts Paid | $29,611 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $299,042 | $99,681 | $44,303 | $443,026 |
| Other Employee Benefits | $124,939 | $41,646 | $18,510 | $185,095 |
| Current Officers, Directors, Trustees, and Key Employees | $98,056 | $32,685 | $14,527 | $145,268 |
| Travel | $97,324 | $32,441 | $14,418 | $144,183 |
| Fees for Services Accounting | $35,795 | $11,932 | $5,303 | $53,030 |
| Payroll Taxes | $26,661 | $8,887 | $3,950 | $39,498 |
| Grants to Domestic Individuals | $29,611 | - | - | $29,611 |
| Office Expenses | $18,122 | $6,041 | $2,685 | $26,848 |
| Occupancy | $13,688 | $4,562 | - | $18,250 |
| Depreciation Depletion | $2,615 | $872 | - | $3,487 |
| Other Expenses | $776 | $259 | $115 | $1,150 |
| Total Functional Expenses | $892,143 | $287,511 | $125,369 | $1,305,023 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,451,655 |
| Expenses per Audited Statements | $1,305,023 |
| Total Expenses per Form 990 | $1,305,023 |
| Expenses Not Reported on Form 990 | $146,632 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $34,960 |
| Fundraising Gross Income | $24,290 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Golf tournament | $59,545 | $24,290 | $34,960 | $-10,670 |
| Total Events | $59,545 | $24,290 | $34,960 | $-10,670 |
| Liability | Amount |
|---|---|
| Operating lease liability | $49,047 |
“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.”
“Governing documents are available upon request.”
“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.”
“Book/Tax Depreciation -1,500. Rounding”
“Scholarships awarded in revenue -29,611. Rental expense not included in revenue 160,276. Rounding”
“Scholarships awarded in revenue -29,611. Rental expense not included in revenue 160,276. Book/Tax Depreciation Difference 1,500. Rounding”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 21439 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 8668 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 101671 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 172722 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | See Sch O. |
| IRS990/AllOtherContributionsAmt | 0 | 1164972 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | Bethany Scoggins |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9016835377 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 770296 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Memphis |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 38177 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1084641 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1254428 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 14527 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 32685 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 98056 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 145268 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 35255 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1200227 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 29611 |
| IRS990/CYInvestmentIncomeAmt | 0 | 15924 |
| IRS990/CYOtherExpensesAmt | 0 | 462525 |
| IRS990/CYOtherRevenueAmt | 0 | -3813 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 329699 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 237014 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 812887 |
| IRS990/CYTotalExpensesAmt | 0 | 1305023 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 125369 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1542037 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 144246 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 251950 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 872 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2615 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3487 |
| IRS990/Desc | 0 | Academic training in disciple-making: 244 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, 35 people graduated from Emerging Leaders program. 127 students graduated from the Institute, and 82 students graduated online. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 12703 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 72423 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 12 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 794819 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/FundraisingAmt | 0 | 5303 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11932 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 35795 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 53030 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| 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 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 8.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 40.00 |
| 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/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| 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/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 18010 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Kem Wilson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Roy Campbell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | David Libby |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Cole Huffman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JB Selecman |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Hamp Holcomb |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Ariyana Rimson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Phillip May |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Don Bourland |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | Paul Ellis |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | Kennon Vaughan |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | Graham Spell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | Bethany Scroggins |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| 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/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 50522 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 36442 |
| 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/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chairman |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Director of Finance |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2004 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 35255 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 34960 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 24290 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantAmt | 0 | 29611 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 29611 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 29611 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1737273 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 140100 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/IntangibleAssetsGrp/BOYAmt | 0 | 14768 |
| IRS990/IntangibleAssetsGrp/EOYAmt | 0 | 49047 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15924 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 15924 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 23 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 209268 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 5863 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 90875 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 300143 |
| IRS990/LegalDomicileStateCd | 0 | TN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 160276 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 1 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| 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 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1084718 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1320232 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -10670 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -10670 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | -20176 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -20176 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1072015 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1247809 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4562 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 13688 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 18250 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 2685 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6041 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 18122 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 26848 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1500 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 18510 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 41646 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 124939 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 185095 |
| IRS990/OtherExpensesGrp/Desc | 0 | Ministry & Institute |
| IRS990/OtherExpensesGrp/Desc | 1 | Telephone |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 21558 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 115 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 48505 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 259 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 145514 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 776 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 215577 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1150 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 14768 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 49047 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Miscellaneous |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Product sales |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 18530 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 8503 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 18530 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 8503 |
| IRS990/OtherRevenueTotalAmt | 0 | 27033 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 44303 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 99681 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 299042 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 443026 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 3950 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8887 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26661 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 39498 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 27500 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 47000 |
| IRS990/PoliciesReferenceChaptersInd | 0 | 1 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 30728 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 15825 |
| IRS990/PrincipalOfficerNm | 0 | Graham Spell |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Tuition |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 329699 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 329699 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | Discipleship training by engaging in mission trips: We sent students on 8 mission trips. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 97324 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 977623 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 100627 |
| IRS990/PYInvestmentIncomeAmt | 0 | 14675 |
| IRS990/PYOtherExpensesAmt | 0 | 402715 |
| IRS990/PYOtherRevenueAmt | 0 | -7260 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 300000 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -67853 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 849549 |
| IRS990/PYTotalExpensesAmt | 0 | 1352891 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1285038 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 237014 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 0 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | -20176 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 1200227 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 977623 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1120912 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 903523 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1124076 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 5326361 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 15924 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 14675 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 11643 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1171 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1670 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 45083 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 521122 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 460733 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 380389 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 341828 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 362571 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 2066643 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 15924 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 14675 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 11643 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1171 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1670 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 45083 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00610 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00480 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99390 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.99520 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 7393004 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 1721349 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1438356 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1501301 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1245351 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 1486647 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 7393004 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 1737273 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 1453031 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 1512944 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 1246522 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 1488317 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 7438087 |
| 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 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 14467 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 14467 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 146632 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1305023 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 132165 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 90875 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 209268 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 300143 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 49047 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Operating lease liability |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 130665 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 145132 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1542037 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Scholarships awarded in revenue -29,611. Rental expense not included in revenue 160,276. Rounding |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Scholarships awarded in revenue -29,611. Rental expense not included in revenue 160,276. Book/Tax Depreciation Difference 1,500. Rounding |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 90875 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1305023 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 49047 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1542037 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1687169 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1451655 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 35255 |
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Displayed year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.