Civic Intelligence

Digital Theological Library

990 • Fiscal year 2024 • EIN 81-1864964

Jan 01, 2024 to Dec 31, 2024 • Filed on May 02, 2025

1893 Vista WayEl Cajon, CA 92019

(619) 813-1248

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

18th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

93rd percentile

$251,301

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.4% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

70th percentile

13%

Faster asset growth than 70% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

40th percentile

2.8%

Faster revenue growth than 40% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,408,189

Up $515,641 (+13%) from 2023

Net Assets

Up

$4,408,189

Up $515,641 (+13%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$1,876,567

Up $51,816 (+2.8%) from 2023

Expenses

Up

$1,360,926

Up $334,560 (+33%) from 2023

Net Income

Down

$515,641

Down $282,744 (-35%) from 2023

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2016: $100,416Liabilities 2016: $0Net Assets 2016: $100,4162016Assets 2017: $343,529Liabilities 2017: $0Net Assets 2017: $343,5292017Assets 2018: $676,065Liabilities 2018: $0Net Assets 2018: $676,0652018Assets 2019: $1,088,060Liabilities 2019: $0Net Assets 2019: $1,088,0602019Assets 2020: $1,661,097Liabilities 2020: $0Net Assets 2020: $1,661,0972020Assets 2021: $2,188,979Liabilities 2021: $0Net Assets 2021: $2,188,9792021Assets 2022: $3,077,978Liabilities 2022: $0Net Assets 2022: $3,077,9782022Assets 2023: $3,892,548Liabilities 2023: $0Net Assets 2023: $3,892,5482023Assets 2024: $4,408,189Liabilities 2024: $0Net Assets 2024: $4,408,1892024

Highlighted filing

2024

Assets$4,408,189
Liabilities$0
Net Assets$4,408,189

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0Revenue 2016: $144,368Expenses 2016: $43,952Net Income 2016: $100,4162016Revenue 2017: $370,000Expenses 2017: $126,887Net Income 2017: $243,1132017Revenue 2018: $717,927Expenses 2018: $717,715Net Income 2018: $2122018Revenue 2019: $722,320Expenses 2019: $327,003Net Income 2019: $395,3172019Revenue 2020: $1,023,581Expenses 2020: $450,544Net Income 2020: $573,0372020Revenue 2021: $1,060,104Expenses 2021: $532,222Net Income 2021: $527,8822021Revenue 2022: $1,713,332Expenses 2022: $824,333Net Income 2022: $888,9992022Revenue 2023: $1,824,751Expenses 2023: $1,026,366Net Income 2023: $798,3852023Revenue 2024: $1,876,567Expenses 2024: $1,360,926Net Income 2024: $515,6412024

Highlighted filing

2024

Revenue$1,876,567
Expenses$1,360,926
Net Income$515,641
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.0
Gross Receipts
$1,876,567
Mission and Program Overview

Mission

The mission of the DTL is to provide library support to individuals and educational institutions which specialize in religious studies.

The mission of the DTL is to provide library support to individuals and educational institutions which engage in religious studies Inquiry, scholarship and/or promotion.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$3,504,940$4,043,552▲ $538,612
Cash and Non-Interest-Bearing Accounts$387,608$364,637▼ $22,971
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Intangible Assets$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$3,892,548$4,408,189▲ $515,641
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0--
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,892,548$4,408,189▲ $515,641
Net Assets With Donor Restrictions$0$0→ $0
Total Net Assets Fund Balance$3,892,548$4,408,189▲ $515,641
Total Liabilities and Net Assets / Fund Balance$3,892,548$4,408,189▲ $515,641
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tom PhillipsExecutive DirectorFT$198,433$52,868$251,301
Drew BakerManaging DirectorFT$129,300$33,184$162,484
Scott TirrellCFOPT$40,422$4,042$44,464

Board Members and Trustees

NameTitle
-Institutional trustee
Lexington Theological SeminaryInstitutional trustee
Revenue and Support

Revenue Composition

Contributions and Grants
$1,868,911
Program Service Revenue
$0
Investment Income
$7,656
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$515,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$879,873
Other Expenses$481,053
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$307,889$60,266$0$368,155
Other Salaries and Wages$337,981$0$0$337,981
Information Technology$164,624$8,664-$173,288
Office Expenses$111,884$12,431$0$124,315
Conferences and Meetings$88,177$0$0$88,177
Pension Plan Contributions$62,482$5,881$0$68,363
Other Employee Benefits$52,803$3,370$0$56,173
Payroll Taxes$45,165$4,036$0$49,201
Occupancy$43,130$4,792$0$47,922
Advertising$16,098$0$0$16,098
Fees for Services Other$15,677$0$0$15,677
Other Expenses$7,890$878$0$8,768
Insurance$3,942$438$0$4,380
Travel$2,428$0$0$2,428
Total Functional Expenses$1,260,170$100,756$0$1,360,926
International Activity

International Summary

Offices
0
Employees
0
Spending
$554,000

International Compliance

Foreign grant records maintained
Yes
Activity in boycott countries
No
Foreign corporation ownership
No
Foreign partnership interest
No
Interest in foreign trust
No
Passive foreign investment company interest
No
Transfers to foreign corporations
No

International Activities

RegionActivityServicesOfficesEmployeesSpending
East Asia and the PacificProgram ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$237,000
North America (including Canada and Mexico, but not the United States)Program ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$180,000
Europe (including Iceland and Greenland)Program ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$117,000
Middle East and North AfricaProgram ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$9,000
Sub-Saharan AfricaProgram ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$5,000
South AsiaProgram ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$4,000
Central America and the CaribbeanProgram ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$1,000
South AmericaProgram ServicesThe DTL received membership income from schools abroad and in turn provided access to an online digital theological library for their faculty and students.00$1,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
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, Part VI, Section A, Line 4

The DTL changed its board composition from having all 37 members of the original DTL being board members, from which an Executive Committee was elected. After this change, members of the DTL board are elected by the original DTL and DTL2 member schools. Board membership is mainly composed of members of the DTL, DTL2 and Global DTL, but the membership is allowed to nominate board members who are not members of the DTL community. The Executive Committee function has been eliminated. These changes to the board structure were approved by the prior board and the DTL bylaws were changed accordingly.

Form 990, Part VI, Section A, Line 6

The DTL is a member organization, comprised of both institutional and individual members. Members support the mission of the DTL and have access to one or more of the DTL libraries as a member benefit.

Form 990, Part VI, Section A, Line 7A

Institutional members of the original DTL, and the DTL2 have the ability to elect members to the DTL board.

Form 990, Part VI, Section B, Line 11B

The CFO generates this form 990, Then the CEO and board reviews the form. Then it is submitted.

Form 990, Part VI, Section B, Line 12C

The Executive Director, board members and key employees report any potential conflict of interest to the board.

Form 990, Part VI, Section B, Line 15

The compensation of the Executive Director is determined using a formula of reasonable comparisons, including the compensation of academic library directors, non-profit directors, and senior professors.

Form 990, Part VI, Section C, Line 19

These documents are available to the board members through a website, and are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Digital Theological Library
EIN
81-1864964
Phone
6198131248
Address
1893 Vista Way, El Cajon, CA 92019

Signing Officer

Name
Scott Tirrell
Title
CFO
Phone
9096454888
Signed
2025-05-02

Organization Details

Principal Officer
Thomas Phillips
Formed
2016
Legal Domicile
CA
Voting Board Members
7
Independent Board Members
7
Employees
11
Volunteers
0
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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/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt5Arab Baptist Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt6St Anthanasius & St Cyril Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt7Canadian Reformed Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt8Norwegian School of Leadership & Theology
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt9Kingswood College
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt10Family of Faith Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt11School of Applied Leadership for Transformation
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt12Singapore Bible College
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt13The Academy of Jewish Religion
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt14Master's College and Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt15Cliff College
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt16Bristol Baptist College
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt17East Asia School of Theology
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt18Franciscan School of Theology
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt19Claremont School of Theology
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt20Advent Christian Ministry Training Institute
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt21McMaster Divinity School
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt22New Brunswick Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt23New School of Biblical Theology
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt24Northwind Institute
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt25Lutheran Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt26Wartburg Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt27UMC General Board of Higher Education
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt28Scottish Baptist College
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt29Central Baptist Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt30Hartford International University for Religion & Peace
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt31United Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt32Biblical Graduate Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt33Reformed Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt34Winebrenner Theological Seminary
IRS990/Form990PartVIISectionAGrp/BusinessName/BusinessNameLine1Txt35Universidad Iberoamericana de Liderazgo
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt380
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt390
IRS990/Form990PartVIISectionAGrp/PersonNm0Tom Phillips
IRS990/Form990PartVIISectionAGrp/PersonNm1Drew Baker
IRS990/Form990PartVIISectionAGrp/PersonNm2Scott Tirrell
IRS990/Form990PartVIISectionAGrp/PersonNm3Lexington Theological Seminary
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0198433
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240422
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