Nonprofit · EIN 20-1374884
DOWNLINE MINISTRIES
Tax-exempt · GERMANTOWN, TN 38138
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $1,542,037 | $1,305,023 | $237,014 | $1,629,897 | $309,665 | $1,320,232 |
| July 31, 2024 | 990 | $1,285,038 | $1,352,891 | -$67,853 | $1,265,171 | $180,453 | $1,084,718 |
| July 31, 2023 | 990 | $1,369,484 | $1,280,258 | $89,226 | $1,378,839 | $224,767 | $1,154,072 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $1,200,227
- Program service revenue
- $329,699
- Investment income
- $15,924
- Net rental income
- -$20,176
- Net income from fundraising events
- -$10,670
- Other revenue
- -$3,813
Expenses
- Grants and similar amounts paid
- $29,611
- Compensation of officers, directors and key employees
- $145,268
- Other salaries and wages
- $443,026
- Salaries, compensation and benefits (total)
- $812,887
- Professional fundraising fees
- $0
- Accounting fees
- $53,030
- Occupancy
- $18,250
- Travel
- $144,183
- Depreciation
- $3,487
- Program services (functional)
- $892,143
- Management and general (functional)
- $287,511
- Fundraising (functional)
- $125,369
Balance sheet and other
- Total assets, start of year
- $1,265,171
- Total assets, end of year
- $1,629,897
- Total liabilities, end of year
- $309,665
- Net assets, end of year
- $1,320,232
- Land, buildings and equipment
- $90,875
- Net assets without donor restrictions
- $1,247,809
- Net assets with donor restrictions
- $72,423
- Gross receipts
- $1,737,273
- Employees
- 12
- Volunteers
- 53
- Year formed
- 2004
- State of legal domicile
- TN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Graham Spell | Executive Director Officer | 40 | $50,522 | $18,010 |
| Bethany Scroggins | Director of Finance Officer | 40 | $36,442 | $0 |
| Kem Wilson | Chairman Trustee or director | 2 | $0 | $0 |
| Roy Campbell | Director Trustee or director | 2 | $0 | $0 |
| David Libby | Director Trustee or director | 1 | $0 | $0 |
| Cole Huffman | Director Trustee or director | 1 | $0 | $0 |
| JB Selecman | Director Trustee or director | 2 | $0 | $0 |
| Hamp Holcomb | Director Trustee or director | 2 | $0 | $0 |
| Ariyana Rimson | Director Trustee or director | 1 | $0 | $0 |
| Phillip May | Director Trustee or director | 1 | $0 | $0 |
| Don Bourland | Director Trustee or director | 1 | $0 | $0 |
| Paul Ellis | Director Trustee or director | 1 | $0 | $0 |
| Kennon Vaughan | President Officer | 8 | $0 | $0 |
990 for the year ended July 31, 2024: 13 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| William Trussell | Former President Former | 40 | $121,138 | $49,178 |
| Quinton Lytle | Director Officer | 40 | $20,025 | $63,457 |
| Graham Spell | Executive Director Officer | 40 | $16,706 | $37,464 |
| Kennon Vaughan | President Officer | 8 | $53,209 | $0 |
| Kem Wilson | Chairman Trustee or director | 2 | $0 | $0 |
| Roy Campbell | Director Trustee or director | 2 | $0 | $0 |
| David Libby | Director Trustee or director | 1 | $0 | $0 |
| Cole Huffman | Director Trustee or director | 1 | $0 | $0 |
| JB Selecman | Director Trustee or director | 2 | $0 | $0 |
| Hamp Holcomb | Director Trustee or director | 2 | $0 | $0 |
| Ariyana Rimson | Director Trustee or director | 1 | $0 | $0 |
| Phillip May | Director Trustee or director | 1 | $0 | $0 |
| Don Bourland | Director Trustee or director | 1 | $0 | $0 |
990 for the year ended July 31, 2023: 10 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| WILLIAM TRUSSELL | EXECUTIVE DI Officer | 40 | $114,834 | $46,889 |
| QUINTON LYTLE | DIRECTOR OF Officer | 40 | $35,709 | $64,800 |
| KENNON VAUGHN | PRESIDENT Officer | 8 | $54,049 | $0 |
| ROY CAMPBELL | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| PAUL ELLIS | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| HAMP HOLCOMB | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| KEM WILSON JR | CHAIRMAN Trustee or director | 2 | $0 | $0 |
| DR DAVID LIBBY | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
| DR JB SELECMAN | BOARD MEMBER Trustee or director | 2 | $0 | $0 |
| ROBIN WATSON | BOARD MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3645 FOREST HILL IRENE RD, GERMANTOWN, TN 38138-8529
- In care of
- % BETHANY SCOGGINS
- Principal officer (990 for 2024)
- Graham Spell, PO Box 770296, Memphis, TN 38177
- Signed the 990
- Graham Spell, President
- Phone
- (901) 683-5377
- Website
- www.downlineministries.com
- Return prepared by
- ATA Advisory LLC
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.
Program accomplishments
- 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.Expenses $794,819 · grants $29,611
- Discipleship training by engaging in mission trips: We sent students on 8 mission trips.Expenses $97,324
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 20-1374884
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2005
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Religion-related (X20)
- Assets (IRS master file)
- $1,629,897
- Income (IRS master file)
- $1,737,273
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $1,542,037 | $1,305,023 | $1,629,897 | XML |
| 990 | July 2024 | $1,285,038 | $1,352,891 | $1,265,171 | XML |
| 990 | July 2023 | $1,369,484 | $1,280,258 | $1,378,839 | XML |
| 990 | July 2022 | $1,144,716 | $1,172,274 | $1,231,715 | IRS |
| 990 | July 2021 | – | – | – | IRS |
| 990 | July 2020 | – | – | – | IRS |
| 990 | July 2019 | – | – | – | IRS |
| 990 | July 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-1374884).
Questions about DOWNLINE MINISTRIES
- What is the EIN of DOWNLINE MINISTRIES?
- The employer identification number (EIN) of DOWNLINE MINISTRIES is 20-1374884.
- Is DOWNLINE MINISTRIES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2005.
- Are donations to DOWNLINE MINISTRIES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DOWNLINE MINISTRIES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DOWNLINE MINISTRIES due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DOWNLINE MINISTRIES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of DOWNLINE MINISTRIES?
- The 990 for the year ended July 31, 2025 names Graham Spell.
- Who are the officers and directors of DOWNLINE MINISTRIES?
- The 990 for the year ended July 31, 2025 lists 13 people; 2 received compensation from the organization, the highest $50,522 (Graham Spell, Executive Director).
- How much revenue does DOWNLINE MINISTRIES have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $1,542,037, expenses of $1,305,023 and total assets of $1,629,897 at year end.
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