Downline Ministries (EIN 201374884) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2004

Legal Domicile

Principal Officer

Graham Spell

Phone

9016835377

Tax Period

2024-08-01 to 2025-07-31

Downline Ministries, founded in 2004, is a community nonprofit in the Religion sector that reported $1.5M in total revenue in fiscal year 2024. Revenue grew 20% year-over-year, indicating healthy expansion. The organization ran a surplus of $237K, a strong 15% operating margin.

Mission

See Sch O.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $1,200,227

Program Service Revenue $329,699

Investment Income $15,924

Other Revenue $-3,813

TOTAL REVENUE $1,542,037

Expense Breakdown

Grants Paid $29,611

Salaries & Benefits $812,887

Fundraising Expenses $125,369

Program Expenses $892,143

Other Expenses $462,525

TOTAL EXPENSES $1,305,023

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,542,037	$1,285,038	+0.2%
Expenses	$1,305,023	$1,352,891	0.0%
Net Income	$237,014	$-67,853	-4.5%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$104,974

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kem Wilson	Chairman	2.00	Director	$0	$0	$0
Roy Campbell	Director	2.00	Director	$0	$0	$0
David Libby	Director	1.00	Director	$0	$0	$0
Cole Huffman	Director	1.00	Director	$0	$0	$0
JB Selecman	Director	2.00	Director	$0	$0	$0
Hamp Holcomb	Director	2.00	Director	$0	$0	$0
Ariyana Rimson	Director	1.00	Director	$0	$0	$0
Phillip May	Director	1.00	Director	$0	$0	$0
Don Bourland	Director	1.00	Director	$0	$0	$0
Paul Ellis	Director	1.00	Director	$0	$0	$0
Kennon Vaughan	President	8.00	Officer	$0	$0	$0
Graham Spell	Executive Director	40.00	Officer	$50,522	$18,010	$68,532
Bethany Scroggins	Director of Finance	40.00	Officer	$36,442	$0	$36,442

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$1,542,037	$1,305,023	$1,629,897	$237,014
2024	$1,285,038	$1,352,891	$1,265,171	$-67,853
2023	$1,369,484	$1,280,258	$1,378,839	$89,226
2022	$1,144,716	$1,172,274	$1,231,715	$-27,558
2021	$1,364,348	$1,091,701	$1,208,713	$272,647
2020	$1,183,710	$1,317,668	$1,098,804	$-133,958
2019	$1,516,729	$1,600,190	$1,082,505	$-83,461
2018	$1,566,845	$1,582,538	$1,285,128	$-15,693

Downline Ministries