Digital Theological Library FY2021 filing

Tax-deductible

El Cajon, CA501(c)(3)EducationEIN 81-1864964Revenue $1.1M in FY2021

On file with the IRSthedtl.org1893 Vista Way, 92019-3469 · El Cajon, CATax-exempt since Feb 2020Supporting org, Type I — 509(a)(3)

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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.

501(c)(3) charity; gifts are tax-deductible.
90¢ of each $1 spent went to programs.
$168K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2024
latest Form 990
Looks good: the latest return is for FY2024, 2 tax years back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
5 of 5
filings with a surplus
Average surplus $661K a year · 44% of revenue · last 5 filings
Looks good: a surplus in 5 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
90%
of spending
Looks good: 90% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$168K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
4 mo
of spending, in cash
Looks good: 3.9 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $960
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
40
of 40 voting members
Looks good: 40 of 40 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+4% vs prior year
Spent
$532K
To programs
90%
Net assets
$2.2M
By yearFY2020–FY2024
Revenue
$1.1M
FY2021▲ +4%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.7M
FY2023$1.8M
FY2024$1.9M
Expenses
$532K
FY2021▲ +18%
Tap a bar for its year
Expenses by fiscal year
FY2020$451K
FY2021$532K
FY2022$824K
FY2023$1.0M
FY2024$1.4M
Net assets
$2.2M
FY2021▲ +32%
Tap a bar for its year
Net assets by fiscal year
FY2020$1.7M
FY2021$2.2M
FY2022$3.1M
FY2023$3.9M
FY2024$4.4M

From the FY2021 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2024) →

Is it real?

Yes. Exemption reinstated (2019-05-15). Per the IRS revocation list. Latest filing on record: FY2024. IRS ruling in Feb 2020.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

90 cents of each dollar spent went to programs.

Program services 90% · $479K Management & general 10% · $53K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

40 people listed on the 990; $168K paid to officers and key staff.

Part VII, Section A · reportable compensation
$162,976Pt VII · Sec A
$5,210Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Tom Phillips’s $198K as Executive Director is at the 82nd percentile of top reported officer pay among 3395 $1–10M education nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 3 named individuals · Part VII

NameFY2024FY2023FY2022FY2021FY2020
Tom Phillips$198,433$186,411$161,168$162,976$78,168
Drew Baker$129,300$122,364$113,300——
Scott Tirrell$40,422$28,502$16,929$5,210—

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Supports libraries for religious studies inquiry, scholarship, and promotion.

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Provided by the organization

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3 programs · $475K · in their own filed words · FY2021
01

The DTL serves libraries in developed nations through the DTL (www.digitaltheologicallibrary.org)

$400Kprogram expense
02

The DTL provided library services to the members of the DTL2.

$55Kprogram expense
03

The DTL provided library services to libraries in developing nations (www.globaldtl.org).

$20Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$960

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$1.1M
Money outPt IX
$532K
Ln 25
Programscol B$479K
Managementcol C$53K
Owns and owesPt X
$2.2M
net assets · Ln 32
Cash and savingsLn 1–2$171K
Total assetsLn 16$2.2M
LiabilitiesLn 26$0
PeoplePt VI, VII
40
listed · VII A
PaidVII A2
Voting boardVI 1a40
IndependentVI 1b40
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.1M
Government grantsLn 1e$0
Noncash giftsLn 1g$0
Fundraising eventsLn 1c$0
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$171K
Cash and savings togetherLn 1–2$171K
Total assetsLn 16$2.2M
LiabilitiesLn 26$0
Net assetsLn 32$2.2M
OperationsPt I, VI
EmployeesI 511
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$128K$171K
Total assetsLn 16$1.7M$2.2M
LiabilitiesLn 26$0$0
Net assetsLn 32$1.7M$2.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$163K$123K$40K$0
Other salaries and wagesLn 7$87K$87K
Pension plan contributionsLn 8$9K$9K
Other employee benefitsLn 9$400$400
Payroll taxesLn 10$10K$10K
Management feesLn 11a$112K$112K
Office expensesLn 13$45K$37K$8K
Information technologyLn 14$77K$77K
OccupancyLn 16$15K$14K$2K
InsuranceLn 23$15K$11K$4K
Total functional expensesLn 25$532K$479K$53K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2024 Latest $1.9M$1.4M$516K$4.4M 990 PDF
FY2023 $1.8M$1.0M$798K$3.9M 990 PDF
FY2022 $1.7M$824K$889K$3.1M 990 PDF
FY2021 Viewing $1.1M$532K$528K$2.2M 990 PDF
FY2020 $1.0M$451K$573K$1.7M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $1,060,104 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,023,535$1,060,104
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $46$0
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $1,023,581$1,060,104
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $78,168$268,841
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $372,376$263,381
I-18 Total expensesPrior year $450,544$532,222
I-19 Revenue less expensesPrior year $573,037$527,882
Part VI · Governance 40 of 40 board members independent, no flags
VI-1a Voting members of the governing body40
VI-1b Independent voting members40
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,060,104 across 9 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$1,059,092
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$1,012
VIII-1g Noncash contributions (included above)$0
VIII-1h Total contributions, gifts and grants$1,060,104
VIII-12 Total revenueRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$1,060,104
Part IX · Statement of functional expenses $532,222 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $122,976 · Management $40,000 · Fundraising $0$162,976
IX-7 Other salaries and wagesPrograms $86,748$86,748
IX-8 Pension plan contributionsPrograms $8,675$8,675
IX-9 Other employee benefitsPrograms $400$400
IX-10 Payroll taxesPrograms $10,042$10,042
IX-11a Management feesPrograms $111,650$111,650
IX-13 Office expensesPrograms $37,000 · Management $7,771$44,771
IX-14 Information technologyPrograms $77,458$77,458
IX-16 OccupancyPrograms $13,500 · Management $1,500$15,000
IX-23 InsurancePrograms $10,502 · Management $4,000$14,502
IX-25 Total functional expensesPrograms $478,951 · Management $53,271 · Fundraising $0$532,222
Part X · Balance sheet $2,188,979 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $128,237$170,765
X-8 Inventories for sale or useStart of year $1,532,860$2,018,214
X-16 Total assetsStart of year $1,661,097$2,188,979
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $0$0
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $1,661,097$2,188,979
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $1,661,097$2,188,979
X-33 Total liabilities and net assetsStart of year $1,661,097$2,188,979
Part XI · Reconciliation of net assets $2,188,979 net assets at year end
XI-1 Total revenue$1,060,104
XI-2 Total expenses$532,222
XI-3 Revenue less expenses$527,882
XI-4 Net assets at start of year$1,661,097
XI-5 Net unrealized gains (losses) on investments$0
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$2,188,979

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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