Nonprofit · EIN 81-1864964
DIGITAL THEOLOGICAL LIBRARY
Tax-exempt (reinstated) · EL CAJON, CA 92019
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $1,876,567 | $1,360,926 | $515,641 | $4,408,189 | $0 | $4,408,189 |
| December 31, 2023 | 990 | $1,824,751 | $1,026,366 | $798,385 | $3,892,548 | $0 | $3,892,548 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $1,868,911
- Membership dues
- $1,868,911
- Program service revenue
- $0
- Investment income
- $7,656
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $368,155
- Other salaries and wages
- $337,981
- Salaries, compensation and benefits (total)
- $879,873
- Professional fundraising fees
- $0
- Occupancy
- $47,922
- Travel
- $2,428
- Program services (functional)
- $1,260,170
- Management and general (functional)
- $100,756
Balance sheet and other
- Total assets, start of year
- $3,892,548
- Total assets, end of year
- $4,408,189
- Total liabilities, end of year
- $0
- Net assets, end of year
- $4,408,189
- Net assets without donor restrictions
- $4,408,189
- Gross receipts
- $1,876,567
- Employees
- 11
- Volunteers
- 0
- Year formed
- 2016
- State of legal domicile
- CA
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 December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tom Phillips | Executive Director Officer, Key employee, Highest-paid employee | 55 | $198,433 | $52,868 |
| Drew Baker | Managing Director Officer, Key employee | 40 | $129,300 | $33,184 |
| Scott Tirrell | CFO Officer | 17 | $40,422 | $4,042 |
| International Baptist Theological Study Centre | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| BSK Theological Seminary | Institutional trustee Institutional trustee | 2 | $0 | $0 |
| Gordon-Conwell Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Denver Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Kairos University | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Arab Baptist Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| St Anthanasius & St Cyril Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Canadian Reformed Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Norwegian School of Leadership & Theology | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Kingswood College | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Family of Faith Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| School of Applied Leadership for Transformation | Institutional trustee Institutional trustee | 1 | $0 | $0 |
25 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Singapore Bible College | Institutional trustee Institutional trustee | 1 | $0 |
| The Academy of Jewish Religion | Institutional trustee Institutional trustee | 1 | $0 |
| Master's College and Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Cliff College | Institutional trustee Institutional trustee | 1 | $0 |
| Bristol Baptist College | Institutional trustee Institutional trustee | 1 | $0 |
| East Asia School of Theology | Institutional trustee Institutional trustee | 1 | $0 |
| Franciscan School of Theology | Institutional trustee Institutional trustee | 1 | $0 |
| Claremont School of Theology | Institutional trustee Institutional trustee | 1 | $0 |
| Advent Christian Ministry Training Institute | Institutional trustee Institutional trustee | 1 | $0 |
| McMaster Divinity School | Institutional trustee Institutional trustee | 1 | $0 |
| New Brunswick Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| New School of Biblical Theology | Institutional trustee Institutional trustee | 1 | $0 |
| Northwind Institute | Institutional trustee Institutional trustee | 1 | $0 |
| Lutheran Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Wartburg Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| UMC General Board of Higher Education | Institutional trustee Institutional trustee | 1 | $0 |
| Scottish Baptist College | Institutional trustee Institutional trustee | 1 | $0 |
| Central Baptist Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Hartford International University for Religion & Peace | Institutional trustee Institutional trustee | 1 | $0 |
| United Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Biblical Graduate Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Reformed Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Lexington Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Winebrenner Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 |
| Universidad Iberoamericana de Liderazgo | Institutional trustee Institutional trustee | 1 | $0 |
990 for the year ended December 31, 2023: 40 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Tom Phillips | CEO Officer, Key employee, Highest-paid employee | 55 | $186,411 | $42,887 |
| Drew Baker | Managing Director Officer, Key employee | 40 | $122,364 | $33,330 |
| Scott Tirrell | CFO Officer | 12 | $28,502 | $0 |
| International Baptist Theological Study Centre | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Baptist Seminary of Kentucky | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Gordon-Conwell Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Denver Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Kairos University | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Arab Baptist Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| St Anthanasius & St Cyril Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Canadian Reformed Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Norwegian School of Leadership & Theology | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Kingswood College | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Family of Faith Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| School of Leadership Transformation | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Singapore Bible College | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Academy of Jewish Religion | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Berkshire Christian College | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Cliff College | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Bristol Baptist College | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| East Asia School of Theology | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Franciscan School of Theology | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Claremont School of Theology | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Ministry Training Institute | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| McMaster Divinity School | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| New Brunswick Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| New School of Biblical Theology | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Northwind Institute | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Lutheran Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Wartburg Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| UMC General Board of Higher Education | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Scottish Baptist College | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Central Baptist Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Hartford International University for Religion & Peace | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| United Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Biblical Graduate Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Reformed Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Lexington Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| Winebrenner Theological Seminary | Institutional trustee Institutional trustee | 1 | $0 | $0 |
| UNILAD | Institutional trustee Institutional trustee | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1893 VISTA WAY, EL CAJON, CA 92019-3469
- In care of
- % DTL
- Principal officer (990 for 2024)
- Thomas Phillips, 1893 Vista Way, El Cajon, CA 92019
- Signed the 990
- Scott Tirrell, CFO
- Phone
- (619) 813-1248
- Website
- www.thedtl.org
California records
California keeps its own records of charities and corporations. Search them by EIN 81-1864964 or by the name DIGITAL THEOLOGICAL LIBRARY.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
The mission of the DTL is to provide online library resources and support to individuals and educational institutions which specialize in religious studies.
Program accomplishments
- The original DTL and DTL2 serve religious studies institutions in developed nations by delivering curated library resources via the internet.Expenses $1,202,334 · revenue $1,807,422
- The DTL provided online digital library services to libraries in developing nations (www.globaldtl.org).Expenses $33,101 · revenue $28,864
- The DTL provided library services to the public by way of the Open Access DTL and Seminary Bookshelf.Expenses $24,735 · revenue $32,625
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 December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-1864964
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization, Type I
- Donations deductible (Pub 78)
- Supporting organization, 50% limit
- Exempt since
- 2020
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Education (B70)
- Assets (IRS master file)
- $4,408,189
- Income (IRS master file)
- $1,876,567
Revocation and reinstatement
- Exemption revoked
- May 15, 2019
- Posted by the IRS
- August 12, 2019
- Reinstated
- Effective May 15, 2019
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $1,876,567 | $1,360,926 | $4,408,189 | IRS |
| 990 | December 2023 | $1,824,751 | $1,026,366 | $3,892,548 | XML |
| 990 | December 2022 | $1,713,332 | $824,333 | $3,077,978 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 81-1864964).
Questions about DIGITAL THEOLOGICAL LIBRARY
- What is the EIN of DIGITAL THEOLOGICAL LIBRARY?
- The employer identification number (EIN) of DIGITAL THEOLOGICAL LIBRARY is 81-1864964.
- Is DIGITAL THEOLOGICAL LIBRARY tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2019 and reinstated it effective May 15, 2019.
- Are donations to DIGITAL THEOLOGICAL LIBRARY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization, 50% limit).
- Which annual return does DIGITAL THEOLOGICAL LIBRARY 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 DIGITAL THEOLOGICAL LIBRARY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DIGITAL THEOLOGICAL LIBRARY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of DIGITAL THEOLOGICAL LIBRARY?
- The 990 for the year ended December 31, 2024 names Thomas Phillips.
- Who are the officers and directors of DIGITAL THEOLOGICAL LIBRARY?
- The 990 for the year ended December 31, 2024 lists 40 people; 3 received compensation from the organization, the highest $198,433 (Tom Phillips, Executive Director).
- How much revenue does DIGITAL THEOLOGICAL LIBRARY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $1,876,567, expenses of $1,360,926 and total assets of $4,408,189 at year end.
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