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Downs & Martin Childrens Services

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Recreation, Sports, Leisure, Athletics / Recreational and Sporting Camps (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$2.24M (2024)

Expenses
$2.42M (2024)

Total Assets
$990k (2024)

Total Liabilities
$694k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending Dec.
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,236,326
Expenses
$2,421,538
Net Income
-$185,212
Net Assets
$296,389
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $2,233,099
99.9%
Investment Income $2,122
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,105
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $253,649
10.5%
Professional Fundraising Fees $0
Other Salaries and Wages $886,718
36.6%
Assets/Debt
Total Assets $990,318
Total Liabilities $693,929
Net Assets $296,389
Compensation
Key Employees and Officers Compensation Related Other
Emmett Downs (Ceo) $171,931 $0 $0
Anita Downs (Assistant Ceo) $81,718 $0 $0
Dan Akins (Board Director Treasurer) $0 $0 $0
Dwyane Washingtom (Director Secreatry) $0 $0 $0
Birl Martin (Board Dir President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,043,599
Expenses
$1,826,654
Net Income
$216,945
Net Assets
$433,648
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $1,818,836
89.0%
Investment Income $3,179
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $221,584
10.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $165,413
9.1%
Professional Fundraising Fees $0
Other Salaries and Wages $815,684
44.7%
Assets/Debt
Total Assets $1,127,055
Total Liabilities $693,407
Net Assets $433,648
Compensation
Key Employees and Officers Compensation Related Other
Emmett Downs (Ceo) $165,413 $0 $0
Dan Akins (Board Director Treasurer) $0 $0 $0
Ethelyn Greene (Board Dir Secretary) $0 $0 $0
Birl Martin (Board Dir President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,318,853
Expenses
$1,302,484
Net Income
$16,369
Net Assets
$216,703
Notable Sources of Revenue Percent of Total Revenue
Contributions $483
0.0%
Program Services $1,256,921
95.3%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $61,449
4.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $139,442
10.7%
Professional Fundraising Fees $0
Other Salaries and Wages $635,284
48.8%
Assets/Debt
Total Assets $924,664
Total Liabilities $707,961
Net Assets $216,703
Compensation
Key Employees and Officers Compensation Related Other
Emmett Downs (Ceo) $139,442 $0 $0
Dan Akins (Board Director Treasurer) $0 $0 $0
Ethelyn Greene (Board Dir Secretary) $0 $0 $0
Birl Martin (Board Dir President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,026,066
Expenses
$995,461
Net Income
$30,605
Net Assets
$200,334
Notable Sources of Revenue Percent of Total Revenue
Contributions $12,326
1.2%
Program Services $943,690
92.0%
Investment Income $47
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $70,003
6.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $106,793
10.7%
Professional Fundraising Fees $0
Other Salaries and Wages $496,118
49.8%
Assets/Debt
Total Assets $797,820
Total Liabilities $597,486
Net Assets $200,334
Compensation
Key Employees and Officers Compensation Related Other
Emmett Downs (Ceo) $106,793 $0 $0
Dan Akins (Board Director Treasurer) $0 $0 $0
Ethelyn Greene (Board Dir Secretary) $0 $0 $0
Birl Martin (Board Dir President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$902,461
Expenses
$749,518
Net Income
$152,943
Net Assets
$53,682
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $902,349
100.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $112
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $96,651
12.9%
Professional Fundraising Fees $0
Other Salaries and Wages $356,534
47.6%
Assets/Debt
Total Assets $294,177
Total Liabilities $240,495
Net Assets $53,682
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Emmett Downs (Ceo) $96,651 $0 $0
Dan Akins (Board Director Treasurer) $0 $0 $0
Ethelyn Greene (Board Dir Secretary) $0 $0 $0
Birl Martin (Board Dir President) $0 $0 $0

Document Links

Fiscal Year Ending Dec.
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$641,819
Expenses
$615,612
Net Income
$26,207
Net Assets
-$96,865
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $641,819
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $88,835
14.4%
Professional Fundraising Fees $0
Other Salaries and Wages $284,689
46.2%
Assets/Debt
Total Assets $89,355
Total Liabilities $186,220
Net Assets -$96,865

Document Links

Fiscal Year Ending Dec.
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$588,302
Expenses
$592,491
Net Income
-$4,189
Net Assets
-$123,072
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $588,242
100.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $60
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $89,546
15.1%
Professional Fundraising Fees $0
Other Salaries and Wages $259,606
43.8%
Assets/Debt
Total Assets $72,249
Total Liabilities $195,321
Net Assets -$123,072

Document Links

Fiscal Year Ending Dec.
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$590,024
Expenses
$562,269
Net Income
$27,755
Net Assets
-$118,883
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $589,972
100.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $52
0.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $84,500
15.0%
Professional Fundraising Fees $0
Other Salaries and Wages $248,380
44.2%
Assets/Debt
Total Assets $85,891
Total Liabilities $204,774
Net Assets -$118,883

Document Links

Fiscal Year Ending Dec.
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$542,122
Expenses
$532,069
Net Income
$10,053
Net Assets
-$146,638
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,820
0.3%
Program Services $535,721
98.8%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $4,581
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $84,000
15.8%
Professional Fundraising Fees $0
Other Salaries and Wages $233,738
43.9%
Assets/Debt
Total Assets $74,443
Total Liabilities $221,081
Net Assets -$146,638

Document Links

Fiscal Year Ending Dec.
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$539,481
Expenses
$532,934
Net Income
$6,547
Net Assets
-$129,893
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,500
0.5%
Program Services $529,554
98.2%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $7,427
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $84,000
15.8%
Professional Fundraising Fees $0
Other Salaries and Wages $227,759
42.7%
Assets/Debt
Total Assets $70,162
Total Liabilities $200,055
Net Assets -$129,893

Document Links

Fiscal Year Ending Dec.
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$554,810
Expenses
$562,573
Net Income
-$7,763
Net Assets
-$147,841
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $543,865
98.0%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $10,945
2.0%
Notable Expenses Percent of Total Expenses
Executive Compensation $75,495
13.4%
Professional Fundraising Fees $0
Other Salaries and Wages $217,387
38.6%
Assets/Debt
Total Assets $81,752
Total Liabilities $229,593
Net Assets -$147,841

Document Links

Fiscal Year Ending Dec.
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$520,486
Expenses
$486,073
Net Income
$34,413
Net Assets
-$65,764
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $512,296
98.4%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $8,190
1.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $67,400
13.9%
Professional Fundraising Fees $0
Other Salaries and Wages $177,025
36.4%
Assets/Debt
Total Assets $82,023
Total Liabilities $147,787
Net Assets -$65,764

Document Links

Fiscal Year Ending Dec.
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$441,289
Expenses
$409,860
Net Income
$31,429
Net Assets
-$25,172
Notable Sources of Revenue Percent of Total Revenue
Contributions $0
Program Services $441,289
100%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $60,000
14.6%
Professional Fundraising Fees $0
Other Salaries and Wages $176,394
43.0%
Assets/Debt
Total Assets $75,006
Total Liabilities $100,178
Net Assets -$25,172

Document Links

Fiscal Year Ending Dec.
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$430,384
Expenses
$406,921
Net Income
$23,463
Net Assets
-$131,607
Notable Sources of Revenue Percent of Total Revenue
Contributions $5,046
1.2%
Program Services $423,738
98.5%
Investment Income $0
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,600
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $52,500
12.9%
Professional Fundraising Fees $0
Other Salaries and Wages $161,278
39.6%
Assets/Debt
Total Assets $61,260
Total Liabilities $192,867
Net Assets -$131,607

Document Links

Fiscal Year Ending Dec.
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending Dec.
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

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Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

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