Digital Theological Library FY2022 filing

Tax-deductible

El Cajon, CA501(c)(3)EducationEIN 81-1864964

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.
93¢ of each $1 spent went to programs.
$291K 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

FY2022 · 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
93%
of spending
Looks good: 93% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$291K
to officers and key staff · 35% of spending
Concern: pay to officers and key staff is 35% of spending; over 30%.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 2.2 months of spending in cash; 1 to 3.
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
39
of 39 voting members
Looks good: 39 of 39 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+62% vs prior year
Spent
$824K
To programs
93%
Net assets
$3.1M
By yearFY2020–FY2024
Revenue
$1.7M
FY2022▲ +62%
Revenue by fiscal year
FY2020$1.0M
FY2021$1.1M
FY2022$1.7M
FY2023$1.8M
FY2024$1.9M
Expenses
$824K
FY2022▲ +55%
Expenses by fiscal year
FY2020$451K
FY2021$532K
FY2022$824K
FY2023$1.0M
FY2024$1.4M
Net assets
$3.1M
FY2022▲ +41%
Net assets by fiscal year
FY2020$1.7M
FY2021$2.2M
FY2022$3.1M
FY2023$3.9M
FY2024$4.4M

From the FY2022 Form 990 · figures checked against the IRS filing · see the original

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You’re viewing the FY2022 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

93 cents of each dollar spent went to programs.

Program services 93% · $763K Management & general 7% · $61K

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

Who runs it and what they're paid

42 people listed on the 990; $291K paid to officers and key staff.

Part VII, Section A · reportable compensation
$161,168Pt VII · Sec A
Managing Director
$113,300Pt VII · Sec A
$16,929Pt VII · Sec A
$0Pt VII · Sec A
Institutional Trustee
$0Pt VII · Sec A
Institutional Trustee
$0Pt VII · Sec A
Institutional Trustee
$0Pt VII · Sec A
Institutional Trustee
$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 · 4 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——
Scott Tirrell———$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.

Provided by the organization

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3 program services account for $763K of program spending, described in the organization's own filed words · FY2022.
01

The original DTL and DTL2 serve religious studies institutions in developed nations by delivering curated library resources via the internet.

$691Kprogram expense
02

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

$41Kprogram expense
03

The DTL provided library services to the public via the Open Access DTL.

$31Kprogram expense

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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 FY2022 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.7M
Investment incomeLn 3$7
Money outPt IX
$824K
Ln 25
Programscol B$763K
Managementcol C$61K
Owns and owesPt X
$3.1M
net assets · Ln 32
Cash and savingsLn 1–2$154K
Total assetsLn 16$3.1M
LiabilitiesLn 26$0
PeoplePt VI, VII
42
listed · VII A
PaidVII A3
Voting boardVI 1a39
IndependentVI 1b39
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.7M
Government grantsLn 1e$0
Noncash giftsLn 1g$250K
Fundraising eventsLn 1c$0
Investment incomeLn 3$7
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$154K
Cash and savings togetherLn 1–2$154K
Total assetsLn 16$3.1M
LiabilitiesLn 26$0
Net assetsLn 32$3.1M
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 FY22End FY22
Cash and savingsLn 1–2$171K$154K
Total assetsLn 16$2.2M$3.1M
LiabilitiesLn 26$0$0
Net assetsLn 32$2.2M$3.1M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$291K$277K$15K$0
Other salaries and wagesLn 7$202K$161K$40K
Pension plan contributionsLn 8$48K$48K
Other employee benefitsLn 9$25K$25K
Payroll taxesLn 10$37K$37K
Other fees for servicesLn 11g$54K$54K
Office expensesLn 13$30K$27K$3K
Information technologyLn 14$105K$105K
OccupancyLn 16$30K$27K$3K
InsuranceLn 23$4K$4K
Total functional expensesLn 25$824K$763K$61K$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 Viewing $1.7M$824K$889K$3.1M 990 PDF
FY2021 $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 FY2022 990 (4 parts)
Part VIII · Statement of revenue $1,713,332 across 11 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$1,463,035
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$0
VIII-1f All other contributions, gifts and grants$250,290
VIII-1g Noncash contributions (included above)$250,000
VIII-1h Total contributions, gifts and grants$1,713,325
VIII-3 Investment incomeRelated to mission $7 · Unrelated business $0 · Excluded from tax $0$7
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-12 Total revenueRelated to mission $7 · Unrelated business $0 · Excluded from tax $0$1,713,332
Part IX · Statement of functional expenses $824,333 across 10 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $276,886 · Management $14,573 · Fundraising $0$291,459
IX-7 Other salaries and wagesPrograms $161,417 · Management $40,354$201,771
IX-8 Pension plan contributionsPrograms $47,866$47,866
IX-9 Other employee benefitsPrograms $24,700$24,700
IX-10 Payroll taxesPrograms $36,617$36,617
IX-11g Other fees for servicesPrograms $53,979$53,979
IX-13 Office expensesPrograms $26,695 · Management $2,966$29,661
IX-14 Information technologyPrograms $105,208$105,208
IX-16 OccupancyPrograms $26,616 · Management $2,952$29,568
IX-23 InsurancePrograms $3,504$3,504
IX-25 Total functional expensesPrograms $763,488 · Management $60,845 · Fundraising $0$824,333
Part X · Balance sheet $3,077,978 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $170,765$153,833
X-8 Inventories for sale or useStart of year $2,018,214$2,924,145
X-16 Total assetsStart of year $2,188,979$3,077,978
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $2,188,979$3,077,978
X-28 Net assets with donor restrictionsStart of year $0$0
X-32 Total net assets or fund balancesStart of year $2,188,979$3,077,978
X-33 Total liabilities and net assetsStart of year $2,188,979$3,077,978
Part XI · Reconciliation of net assets $3,077,978 net assets at year end
XI-1 Total revenue$1,713,332
XI-2 Total expenses$824,333
XI-3 Revenue less expenses$888,999
XI-4 Net assets at start of year$2,188,979
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$3,077,978

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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