Liabilities / Assets
89th percentile
Higher debt load relative to assets than 89% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.44x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
34th percentile
Higher net margin than 34% of similar nonprofits.
Top Officer Pay
78th percentile
Higher top officer pay than 78% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
50th percentile
Faster revenue growth than 50% of similar nonprofits.
Balance Sheet
Assets
Down$40,202
Down $27,330 (-40%) from 2022
Net Assets
Down$22,632
Down $8,487 (-27%) from 2022
Liabilities
Down$17,570
Down $18,843 (-52%) from 2022
Revenue And Expenses
Revenue
Up$181,144
Up $7,293 (+4.2%) from 2022
Expenses
Up$189,647
Up $24,290 (+15%) from 2022
Net Income
Down-$8,503
Down $16,997 (-200%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2023 to Dec 31, 2023
- Signed
- May 13, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $181,144
Mission and Program Overview
Mission
Pastor Gilchrist teaches from the Bible. Radio broadcast of Pastor Gilchrist's messages in Portland and elsewhere in Oregon.
Pastor Gilchrist presents a 1/2 hour teaching from the Bible daily on the radio in Portland and else where in Oregon.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| We broadcast Pastor Gilchrist's 1/2-hour messages on the radio aired in Portland and other parts of Oregon. Message can also be listened to at downtownbible.org | $0 | $155,478 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| David Martini | Director | - | $0 | - | - |
| Scott Gilchrist | CEO | - | $0 | - | - |
| Steve Reinhart | President | - | $0 | - | - |
| Barry Corno | Officer | - | $0 | - | - |
| John Naro | Officer | - | $0 | - | - |
Governance and Compliance
Governance Explanations
Form 990-EZ, Part VI, Line 49
“Romans Project (84-3830452) started as part of Downtown Bible Class, but obtained it's own non profit status in 2020. The accounting was done until 2023 as if it was still a part of Downtown Bible Class. In 2023 the net assets were split out, and Form 990s were done for the year 2020, 2021 and 2022”
Filing and Contact Details
Filer
- Filer Name
- Downtown Bible Class
- EIN
- 94-3251813
- Phone
- 5035247000
- Address
- P O Box 19191, Portland, OR 97280
Signing Officer
- Name
- David Martini
- Title
- Administrator
- Phone
- 5035247000
- Signed
- 2024-05-13
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 16
“Description;Amount^Material and Supply;369|Radio Broadcasting;147604|Bank and Credit Card;138|Business Registration Fee;50|Depreciation Expense;8|Dues and Subscription;58|Telephone and Internet;380|Office Supplies and Software;3619|Payroll Tax Expense;965|Website;2903|Fundraising;9421^Total;165515^”
Form 990-EZ, Part I, Line 20
“Description;Amount^Penalty for late payroll filing in 4th quarter 2022;-34|Overpayment on 2022 payroll;50^Total;16^”
Form 990-EZ, Part II, Line 24
“Description;EOY Amount^Equipment and Software;175|Less Accumulated Depreciation;-175|Accounts Receivable;2244|Undeposited Funds;551^Total;2795^”
Form 990-EZ, Part II, Line 26
“Description;EOY Amount^Accounts Payable;16149|Payroll Taxes Payable;1421^Total;17570^”
Raw XML Appendix183 raw XML fields
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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| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OR |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
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| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | David Martini |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Scott Gilchrist |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Steve Reinhart |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Barry Corno |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | John Naro |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | CEO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Officer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Officer |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 2795 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 16 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 165515 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Pastor Gilchrist presents a 1/2 hour teaching from the Bible daily on the radio in Portland and else where in Oregon. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 2931 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | We broadcast Pastor Gilchrist's 1/2-hour messages on the radio aired in Portland and other parts of Oregon. Message can also be listened to at downtownbible.org |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 155478 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/RelatedOrgSect527OrgInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 20201 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 1189 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 36413 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 17570 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 189647 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 155478 |
| IRS990EZ/TotalRevenueAmt | 0 | 181144 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 1 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | downtownbible.org |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 179955 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 173851 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 176478 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 193299 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 331629 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 1055212 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 1189 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.95908 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.97585 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 1012029 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 43183 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsPY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 179955 |
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| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 193299 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 331629 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 1055212 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 1055212 |
| 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 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description;Amount^Material and Supply;369|Radio Broadcasting;147604|Bank and Credit Card;138|Business Registration Fee;50|Depreciation Expense;8|Dues and Subscription;58|Telephone and Internet;380|Office Supplies and Software;3619|Payroll Tax Expense;965|Website;2903|Fundraising;9421^Total;165515^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description;Amount^Penalty for late payroll filing in 4th quarter 2022;-34|Overpayment on 2022 payroll;50^Total;16^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description;EOY Amount^Equipment and Software;175|Less Accumulated Depreciation;-175|Accounts Receivable;2244|Undeposited Funds;551^Total;2795^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description;EOY Amount^Accounts Payable;16149|Payroll Taxes Payable;1421^Total;17570^ |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Romans Project (84-3830452) started as part of Downtown Bible Class, but obtained it's own non profit status in 2020. The accounting was done until 2023 as if it was still a part of Downtown Bible Class. In 2023 the net assets were split out, and Form 990s were done for the year 2020, 2021 and 2022 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part VI, Line 49 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL2 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/LastSubmissionRqrOOBCd | 0 | 1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/OOBSecurityVerificationCd | 0 | 11 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/ProfilePasswordChangeInd | 0 | X |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | David Martini |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Administrator |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 5035247000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-05-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DOWNTOWN BIBLE CLASS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DOWN |
| ReturnHeader/Filer/EIN | 0 | 943251813 |
| ReturnHeader/Filer/PhoneNum | 0 | 5035247000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O Box 19191 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Portland |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97280 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/ReturnTs | 0 | 2024-05-11T23:24:48-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | David |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Martini |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $40,202
- Liabilities
- $17,570
- Net assets
- $22,632
- Revenue
- $181,144
- Expenses
- $189,647
- Net income
- -$8,503