Liabilities / Assets
14th percentile
Higher debt load relative to assets than 14% of similar nonprofits.
EIN 32-0205369 • 501(c)3 • Dickson, TN
Profile
David rives ministries reveals god's glory through creation science and steam education.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
14th percentile
Higher debt load relative to assets than 14% of similar nonprofits.
Liabilities / Revenue
18th percentile
Higher debt load relative to revenue than 18% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
4th percentile
Faster revenue growth than 4% of similar nonprofits.
Assets
Down$10,313,639
Down $271,456 (-2.6%) from 2023
Liabilities
Up$73,530
Up $37,502 (+104%) from 2023
Net Assets
Down$10,240,109
Down $308,958 (-2.9%) from 2023
Revenue
Down$1,873,465
Down $791,270 (-30%) from 2023
Expenses
Up$2,182,423
Up $902,364 (+70%) from 2023
Net Income
Down-$308,958
Down $1,693,634 (-122%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
David rives ministries reveals god's glory through creation science education.
David rives ministries reveals god's glory through creation science and steam education.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $8,881,740 | $8,738,504 | ▼ $143,236 |
| Savings and Temporary Cash Investments | $1,047,948 | $1,123,738 | ▲ $75,790 |
| Cash and Non-Interest-Bearing Accounts | $582,954 | $379,049 | ▼ $203,905 |
| Inventories for Sale or Use | $71,712 | $71,558 | ▼ $154 |
| Other Notes and Loans Receivable, Net | $741 | $741 | → $0 |
| Receivables From Officers Etc | - | $49 | - |
| Total Assets | $10,585,095 | $10,313,639 | ▼ $271,456 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $30,643 | $65,889 | ▲ $35,246 |
| Other Liabilities | $5,385 | $7,641 | ▲ $2,256 |
| Total Liabilities | $36,028 | $73,530 | ▲ $37,502 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $10,549,067 | $10,240,109 | ▼ $308,958 |
| Total Net Assets Fund Balance | $10,549,067 | $10,240,109 | ▼ $308,958 |
| Total Liabilities and Net Assets / Fund Balance | $10,585,095 | $10,313,639 | ▼ $271,456 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $6,290,702 | $380,214 | $6,670,916 |
| Equipment | $1,462,288 | $871,466 | $2,333,754 |
| Land | $645,926 | - | $645,926 |
| Other Land Buildings | $339,588 | $188,762 | $528,350 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| David Rives | President/di | FT | $40,000 | $40,000 |
| Murry Rives | Vice Pres./d | FT | $30,423 | $30,423 |
| Name | Title |
|---|---|
| Holly Linden | Director |
| Thomas Barnes | Director |
| Elizabeth Rives | Secretary/di |
| Contribution Type | Contribution Count | Reported Amount | Valuation Method |
|---|---|---|---|
| Taxidermy | 1 | $361,395 | Fair Market Value (FMV) |
| Total Noncash Contributions | 1 | $361,395 | - |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,749,936 |
| Salaries, Compensation, and Employee Benefits | $432,487 |
| Total Fundraising Expense | $24,235 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Depreciation Depletion | $522,317 | $130,579 | - | $652,896 |
| Occupancy | $335,044 | $38,058 | - | $373,102 |
| Other Salaries and Wages | $281,631 | $49,699 | - | $331,330 |
| Office Expenses | $86,830 | $76,630 | - | $163,460 |
| Current Officers, Directors, Trustees, and Key Employees | $59,860 | $10,563 | - | $70,423 |
| Fees for Services Other | $25,733 | $40,607 | - | $66,340 |
| Advertising | $50,060 | - | - | $50,060 |
| Payroll Taxes | $26,124 | $4,610 | - | $30,734 |
| Travel | $28,929 | - | - | $28,929 |
| All Other Expenses | $6,740 | $21,481 | - | $28,221 |
| Other Expenses | $58,120 | - | $24,235 | $24,235 |
| Royalties | - | $24,151 | - | $24,151 |
| Information Technology | $14,696 | $7,456 | - | $22,152 |
| Fees for Services Accounting | - | $21,714 | - | $21,714 |
| Conferences and Meetings | $4,933 | - | - | $4,933 |
| Insurance | $3,220 | $805 | - | $4,025 |
| Fees for Services Legal | $1,763 | - | - | $1,763 |
| Total Functional Expenses | $1,731,835 | $426,353 | $24,235 | $2,182,423 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,182,423 |
| Expenses per Audited Statements | $2,045,369 |
| Total Expenses per Audited Statements | $2,045,369 |
| Expenses Not Reported on Financial Statements | $137,054 |
| Other Expense Adjustments | $137,054 |
| Region | Activity | Services | Offices | Employees | Spending |
|---|---|---|---|---|---|
| Sub-saharan Africa | Program | Creation Tour | - | - | $137,054 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| David Rives | See Part V | Compensation | No | $40,000 |
| Murry Rives | See Part V | Compensation | No | $30,423 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $49 | - |
| Liability | Amount |
|---|---|
| Taxes Payable | $7,641 |
“David rives murry rives president vice pres. Family relationship david rives elizabeth rives president secretary family relationship murry rives elizabeth rives vice pres. Secretary family relationship”
“The return is prepared by an outside cpa firm, then reviewed by the president, vice president, secretary, and other board members before being filed with the irs.”
“Each responsible person shall annually complete a disclosure form identifying any relationships, positions, or circumstances in which the responsible person is involved that he or she believes could contribute to a conflict of interest arising. Such relationships, positions, or circumstances might include service as a director of or consultant to a not-for-profit organization, or ownership of a business that might provide goods or services to david rives ministries/wonders center and science museum. Each responsible person should also disclose to the board of directors any potential conflict of interest that may arise during the course of the year between the submission of annual disclosure forms. Any such information regarding business interests of a responsible person or a family member shall be treated as confidential and shall generally be made available only to the chair, the executive director, and any committee appointed to address conflicts of interest, except to the extent additional disclosure is necessary in connection with the implementation of this policy.”
“The organization's governing documents and financial statements are currently available to the public upon request.”
“David rives ministries has produced over 130 video titles in dvd format and broadcasts worldwide on television. The weekly tv show, hosted by david rives, explores the wonders of god's creation, wonders without number exploring god's fingerprints throughout the universe and his infinite number of wonders, using science and biblical history. Utilizing top experts in multiple scientific fields, david rives succinctly breaks-down complex topics into laymen's terms. Both educational and inspirational, this religious program provides evidence and witnessing tools for the christian faith. Genesis science network was created due to a lack of christian options regarding bible history and science. We broadcast this network free, 24/7, even at tremendous monthly bandwidth costs, because david believes this is the only way to reach those who need to hear.”
“David rives ministries is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes has been made in the accompanying financial statements. David rives ministries has adopted asc topic 740-10, accounting for uncertainty in income taxes, which prescribes a recognition threshold and measurement attribute for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return, including the position that david rives ministries continues to qualify to be treated as a tax-exempt entity for both federal and state income tax purposes. For those benefits to be recognized, a tax position must be more-likely-than- not to be sustained upon examination by taxing authorities. For the year ended december 31, 2024, david rives ministries has no material uncertain tax positions to be accounted for in the financial statements under these rules. David rives ministries has exempt organization tax filings open to the internal revenue service audit for three years after they are filed.”
“Tour expenses -137,054 expense reimbursement 1,455”
“TOUR EXPENSES 137,054”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | DAVID RIVES MINISTRIES HAS PRODUCED OVER 130 VIDEO TITLES IN DVD FORMAT AND BROADCASTS WORLDWIDE ON TELEVISION. THE WEEKLY TV SHOW, HOSTED BY DAVID RIVES, EXPLORES THE WONDERS OF GOD'S CREATION, WONDERS WITHOUT NUMBER EXPLORING GOD'S FINGERPRINTS THROUGHOUT THE UNIVERSE AND HIS INFINITE NUMBER OF WONDERS, USING SCIENCE AND BIBLICAL HISTORY. UTILIZING TOP EXPERTS IN MULTIPLE SCIENTIFIC FIELDS, DAVID RIVES SUCCINCTLY BREAKS-DOWN COMPLEX TOPICS INTO LAYMEN'S TERMS. BOTH EDUCATIONAL AND INSPIRATIONAL, THIS RELIGIOUS PROGRAM PROVIDES EVIDENCE AND WITNESSING TOOLS FOR THE CHRISTIAN FAITH. GENESIS SCIENCE NETWORK WAS CREATED DUE TO A LACK OF CHRISTIAN OPTIONS REGARDING BIBLE HISTORY AND SCIENCE. WE BROADCAST THIS NETWORK FREE, 24/7, EVEN AT TREMENDOUS MONTHLY BANDWIDTH COSTS, BECAUSE DAVID BELIEVES THIS IS THE ONLY WAY TO REACH THOSE WHO NEED TO HEAR. |
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| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FILMING |
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | WONDERS CENTER & SCIENCE MUSEUM: AT OVER 100,000 SQUARE FEET, THE WONDERS CENTER & SCIENCE MUSEUM IS ONE OF THE LARGEST MUSEUMS IN THE ENTIRE REGION AND THE LARGEST SCIENCE MUSEUM IN THE WORLD THAT UPHOLDS BIBLICAL VALUES. JUST 35 MINUTES FROM DOWNTOWN NASHVILLE, EACH EXHIBIT IS DESIGNED TO INSPIRE VISITORS AS IT HIGHLIGHTS WONDERS IN SCIENCE AND HISTORY. |
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| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | THE CREATION CLUB MAGAZINE: FOR NEARLY A DECADE, A LARGE PART OF OUR MINISTRY OUTREACH HAS BEEN PRESENTED EXCLUSIVELY THROUGH ONLINE AND DIGITAL TECHNOLOGY, LEAVING THOSE WITHOUT INTERNET ACCESS OR TECH KNOWLEDGE 'OUT IN THE COLD.' THE MAGAZINE GIVES GIFTED WRITERS AND CONTRIBUTORS A PLACE TO SHARE THEIR CONTENT RELATING TO BIBLICAL CREATION. |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | DAVID RIVES MINISTRIES IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN MADE IN THE ACCOMPANYING FINANCIAL STATEMENTS. DAVID RIVES MINISTRIES HAS ADOPTED ASC TOPIC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING THE POSITION THAT DAVID RIVES MINISTRIES CONTINUES TO QUALIFY TO BE TREATED AS A TAX-EXEMPT ENTITY FOR BOTH FEDERAL AND STATE INCOME TAX PURPOSES. FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN- NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE YEAR ENDED DECEMBER 31, 2024, DAVID RIVES MINISTRIES HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS UNDER THESE RULES. DAVID RIVES MINISTRIES HAS EXEMPT ORGANIZATION TAX FILINGS OPEN TO THE INTERNAL REVENUE SERVICE AUDIT FOR THREE YEARS AFTER THEY ARE FILED. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | TOUR EXPENSES -137,054 EXPENSE REIMBURSEMENT 1,455 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | TOUR EXPENSES 137,054 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 4B |
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| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/RegionTxt | 0 | SUB-SAHARAN AFRICA |
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| IRS990ScheduleF/AccountActivitiesOutsideUSGrp/TypeOfActivitiesConductedTxt | 0 | PROGRAM |
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| IRS990ScheduleF/SupplementalInformationDetail/ExplanationTxt | 0 | SUB-SAHARAN AFRICA 137,054 0 |
| IRS990ScheduleF/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE F, PAGE 1, PART I, LINE 3 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | DAVID RIVES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 1 | MURRY RIVES |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | SEE PART V |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 1 | SEE PART V |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 1 | false |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 40000 |
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| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | COMPENSATION |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 1 | COMPENSATION |
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| IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm | 0 | DAVID RIVES |
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| IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt | 0 | PART IV, LINE 1 - DAVID RIVES, PRESIDENT, HAS A FAMILY RELATIONSHIP WITH AND MURRY RIVES, VICE PRESIDENT, AND ELIZABETH RIVES, SECRETARY. PART IV, LINE 2 - MURRY RIVES, VICE PRESIDENT, HAS A FAMILY RELATIONSHIP WITH DAVID RIVES, PRESIDENT, AND ELIZABETH RIVES, SECRETARY. |
| IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE L, PART V |
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| IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt | 0 | PART I COLUMN (B) - NUMBER OF CONTRIBUTIONS IS REPORTED. |
| IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE M, PAGE 2, PART II |
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| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DAVID RIVES MINISTRIES HAS PRODUCED OVER 130 VIDEO TITLES IN DVD FORMAT AND BROADCASTS WORLDWIDE ON TELEVISION. THE WEEKLY TV SHOW, HOSTED BY DAVID RIVES, EXPLORES THE WONDERS OF GOD'S CREATION, WONDERS WITHOUT NUMBER EXPLORING GOD'S FINGERPRINTS THROUGHOUT THE UNIVERSE AND HIS INFINITE NUMBER OF WONDERS, USING SCIENCE AND BIBLICAL HISTORY. UTILIZING TOP EXPERTS IN MULTIPLE SCIENTIFIC FIELDS, DAVID RIVES SUCCINCTLY BREAKS-DOWN COMPLEX TOPICS INTO LAYMEN'S TERMS. BOTH EDUCATIONAL AND INSPIRATIONAL, THIS RELIGIOUS PROGRAM PROVIDES EVIDENCE AND WITNESSING TOOLS FOR THE CHRISTIAN FAITH. GENESIS SCIENCE NETWORK WAS CREATED DUE TO A LACK OF CHRISTIAN OPTIONS REGARDING BIBLE HISTORY AND SCIENCE. WE BROADCAST THIS NETWORK FREE, 24/7, EVEN AT TREMENDOUS MONTHLY BANDWIDTH COSTS, BECAUSE DAVID BELIEVES THIS IS THE ONLY WAY TO REACH THOSE WHO NEED TO HEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DAVID RIVES MURRY RIVES PRESIDENT VICE PRES. FAMILY RELATIONSHIP DAVID RIVES ELIZABETH RIVES PRESIDENT SECRETARY FAMILY RELATIONSHIP MURRY RIVES ELIZABETH RIVES VICE PRES. SECRETARY FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE RETURN IS PREPARED BY AN OUTSIDE CPA FIRM, THEN REVIEWED BY THE PRESIDENT, VICE PRESIDENT, SECRETARY, AND OTHER BOARD MEMBERS BEFORE BEING FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EACH RESPONSIBLE PERSON SHALL ANNUALLY COMPLETE A DISCLOSURE FORM IDENTIFYING ANY RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES IN WHICH THE RESPONSIBLE PERSON IS INVOLVED THAT HE OR SHE BELIEVES COULD CONTRIBUTE TO A CONFLICT OF INTEREST ARISING. SUCH RELATIONSHIPS, POSITIONS, OR CIRCUMSTANCES MIGHT INCLUDE SERVICE AS A DIRECTOR OF OR CONSULTANT TO A NOT-FOR-PROFIT ORGANIZATION, OR OWNERSHIP OF A BUSINESS THAT MIGHT PROVIDE GOODS OR SERVICES TO DAVID RIVES MINISTRIES/WONDERS CENTER AND SCIENCE MUSEUM. EACH RESPONSIBLE PERSON SHOULD ALSO DISCLOSE TO THE BOARD OF DIRECTORS ANY POTENTIAL CONFLICT OF INTEREST THAT MAY ARISE DURING THE COURSE OF THE YEAR BETWEEN THE SUBMISSION OF ANNUAL DISCLOSURE FORMS. ANY SUCH INFORMATION REGARDING BUSINESS INTERESTS OF A RESPONSIBLE PERSON OR A FAMILY MEMBER SHALL BE TREATED AS CONFIDENTIAL AND SHALL GENERALLY BE MADE AVAILABLE ONLY TO THE CHAIR, THE EXECUTIVE DIRECTOR, AND ANY COMMITTEE APPOINTED TO ADDRESS CONFLICTS OF INTEREST, EXCEPT TO THE EXTENT ADDITIONAL DISCLOSURE IS NECESSARY IN CONNECTION WITH THE IMPLEMENTATION OF THIS POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE CURRENTLY AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 2, PART III, LINE 4A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | false |
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