Ask Dr. Brown Ministries/ Line of Fire 
The information on this page was last updated 5/23/2026. If you see errors or omissions, please email: [email protected]
Summary
We're here to help equip you-right in the midst of the battle-to know the Lord more deeply and to have a redemptive impact on the world around you.
Contact information
Mailing address:
Line of Fire
PO Box 339
Harrisburg, NC 28075
Website: thelineoffire.org
Phone: (704) 782-3760
Email: [email protected]
Organization details
EIN: 521864520
CEO/President: Dr. Michael Brown
Chairman: Dr. Michael Brown
Board size: 5
Founder: Dr. Michael Brown
Ruling year: 1995
Tax deductible: Yes
Fiscal year end: 12/31
Member of ECFA: No
Member of ECFA since:
Purpose
It's our goal to infuse you with faith, truth, and courage, and to help you stand strong on the frontlines!
Mission statement
Equipping BELIEVERS
Empowering LEADERS
Engaging SOCIETY
Statement of faith
Donor confidence score
Show donor confidence score details
To understand our donor confidence score, click here.
Transparency grade
D
To understand our transparency grade, click here.
Financial efficiency ratings
Sector: Evangelism Support
| Category | Rating | Overall rank | Sector rank |
| Overall efficiency rating | | 19 of 1435 | 1 of 39 |
| Fund acquisition rating | | 185 of 1435 | 4 of 39 |
| Resource allocation rating | | 52 of 1435 | 1 of 39 |
| Asset utilization rating | | 63 of 1436 | 2 of 39 |
To understand our financial efficiency ratings, click here.
Financial ratios
| Funding ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Return on fundraising efforts Return on fundraising efforts = Fundraising expense / Total contributions | 4% | 0% | 0% | 0% | 0% | 0% |
Fundraising cost ratio Fundraising cost ratio = Fundraising expense / Total revenue | 4% | 0% | 0% | 0% | 0% | 0% |
Contributions reliance Contributions reliance = Total contributions / Total revenue | 96% | 87% | 83% | 69% | 79% | 78% |
Fundraising expense ratio Fundraising expense ratio = Fundraising expense / Total expenses | 4% | 0% | 0% | 0% | 0% | 0% |
Other revenue reliance Other revenue reliance = Total other revenue / Total revenue | 4% | 13% | 17% | 31% | 21% | 22% |
| Operating ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Program expense ratio Program expense ratio = Program services / Total expenses | 84% | 98% | 98% | 97% | 97% | 96% |
Spending ratio Spending ratio = Total expenses / Total revenue | 96% | 113% | 90% | 83% | 89% | 76% |
Program output ratio Program output ratio = Program services / Total revenue | 81% | 111% | 88% | 81% | 86% | 73% |
Savings ratio Savings ratio = Surplus (deficit) / Total revenue | 4% | -13% | 10% | 17% | 11% | 24% |
Reserve accumulation rate Reserve accumulation rate = Surplus (deficit) / Net assets | 5% | -89% | 43% | 108% | -789% | -211% |
General and admin ratio General and admin ratio = Management and general expense / Total expenses | 9% | 2% | 2% | 3% | 3% | 4% |
| Investing ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Total asset turnover Total asset turnover = Total expenses / Total assets | 1.01 | 5.01 | 3.01 | 3.18 | 4.46 | 3.32 |
Degree of long-term investment Degree of long-term investment = Total assets / Total current assets | 1.09 | 1.19 | 1.11 | 1.17 | 1.27 | 1.16 |
Current asset turnover Current asset turnover = Total expenses / Total current assets | 1.36 | 5.97 | 3.35 | 3.71 | 5.68 | 3.86 |
| Liquidity ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Current ratio Current ratio = Total current assets / Total current liabilities | 33.59 | 4.06 | 4.36 | 4.94 | 3.63 | 2.36 |
Current liabilities ratio Current liabilities ratio = Total current liabilities / Total current assets | 0.03 | 0.25 | 0.23 | 0.20 | 0.28 | 0.42 |
Liquid reserve level Liquid reserve level = (Total current assets - Total current liabilities) / (Total expenses / 12) | 8.42 | 1.51 | 2.76 | 2.58 | 1.53 | 1.79 |
| Solvency ratios | Sector median | 2024 | 2023 | 2022 | 2021 | 2020 |
Liabilities ratio Liabilities ratio = Total liabilities / Total assets | 4% | 35% | 24% | 39% | 107% | 149% |
Debt ratio Debt ratio = Debt / Total assets | 0% | 0% | 0% | 18% | 82% | 110% |
Reserve coverage ratio Reserve coverage ratio = Net assets / Total expenses | 88% | 13% | 25% | 19% | -2% | -15% |
Financials
| Balance sheet | |||||
| Assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Cash | $120,202 | $284,176 | $199,591 | $69,634 | $165,446 |
| Receivables, inventories, prepaids | $123,416 | $133,444 | $82,080 | $101,950 | $68,052 |
| Short-term investments | $0 | $0 | $0 | $0 | $0 |
| Other current assets | $0 | $0 | $0 | $0 | $0 |
| Total current assets | $243,618 | $417,620 | $281,671 | $171,584 | $233,498 |
| Long-term investments | $0 | $0 | $0 | $0 | $0 |
| Fixed assets | $46,902 | $46,902 | $46,902 | $46,902 | $37,782 |
| Other long-term assets | $0 | $0 | $0 | $0 | $0 |
| Total long-term assets | $46,902 | $46,902 | $46,902 | $46,902 | $37,782 |
| Total assets | $290,520 | $464,522 | $328,573 | $218,486 | $271,280 |
| Liabilities | 2024 | 2023 | 2022 | 2021 | 2020 |
| Payables and accrued expenses | $60,008 | $95,880 | $56,962 | $47,309 | $98,919 |
| Other current liabilities | $0 | $0 | $0 | $0 | $0 |
| Total current liabilities | $60,008 | $95,880 | $56,962 | $47,309 | $98,919 |
| Debt | $0 | $0 | $59,444 | $178,334 | $297,224 |
| Due to (from) affiliates | $0 | $0 | $0 | $0 | $0 |
| Other long-term liabilities | $42,738 | $14,575 | $11,264 | $7,940 | $9,285 |
| Total long-term liabilities | $42,738 | $14,575 | $70,708 | $186,274 | $306,509 |
| Total liabilities | $102,746 | $110,455 | $127,670 | $233,583 | $405,428 |
| Net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Without donor restrictions | $0 | $0 | $0 | $0 | $0 |
| With donor restrictions | $0 | $0 | $0 | $0 | $0 |
| Net assets | $187,774 | $354,067 | $200,903 | ($15,097) | ($134,148) |
| Revenues and expenses | |||||
| Revenue | 2024 | 2023 | 2022 | 2021 | 2020 |
| Total contributions | $1,120,233 | $1,286,542 | $872,653 | $869,186 | $924,053 |
| Program service revenue | $0 | $0 | $0 | $0 | $0 |
| Membership dues | $0 | $0 | $0 | $0 | $0 |
| Investment income | $2,986 | $10,732 | $7,796 | $0 | $0 |
| Other revenue | $165,717 | $255,948 | $379,973 | $224,167 | $260,720 |
| Total other revenue | $168,703 | $266,680 | $387,769 | $224,167 | $260,720 |
| Total revenue | $1,288,936 | $1,553,222 | $1,260,422 | $1,093,353 | $1,184,773 |
| Expenses | 2024 | 2023 | 2022 | 2021 | 2020 |
| Program services | $1,428,878 | $1,371,930 | $1,017,277 | $944,465 | $861,164 |
| Management and general | $26,351 | $28,128 | $27,145 | $29,837 | $39,946 |
| Fundraising | $0 | $0 | $0 | $0 | $0 |
| Total expenses | $1,455,229 | $1,400,058 | $1,044,422 | $974,302 | $901,110 |
| Change in net assets | 2024 | 2023 | 2022 | 2021 | 2020 |
| Surplus (deficit) | ($166,293) | $153,164 | $216,000 | $119,051 | $283,663 |
| Other changes in net assets | $0 | $0 | $0 | $0 | $0 |
| Total change in net assets | ($166,293) | $153,164 | $216,000 | $119,051 | $283,663 |
Compensation
| Name | Title | Compensation |
| Michael Brown | President | $165,438 |
| Cindy A Panepinto | Secretary | $68,996 |
Compensation data as of: 12/31/2024
Response from ministry
No response has been provided by this ministry.
The information below was provided to MinistryWatch by the ministry itself. It was last updated 5/23/2026. To update the information below, please email: [email protected]
History
Since then, he has preached throughout America and around the world, bringing a message of repentance, revival, reformation and cultural revolution.
He holds a Ph.D. in Near Eastern Languages and Literatures from New York University and has served as a visiting or adjunct professor at Southern Evangelical Seminary, Gordon Conwell Theological Seminary (Charlotte), Trinity Evangelical Divinity School, Fuller Theological Seminary, Denver Theological Seminary, the King's Seminary, Regent University School of Divinity, and Global Awakening Theological Seminary and he has contributed numerous articles to scholarly publications, including the Oxford Dictionary of Jewish Religion and the Theological Dictionary of the Old Testament.
Dr. Brown is the author of more than 40 books, including Our Hands Are Stained with Blood: The Tragic Story of the "Church" and the Jewish People, which has been translated into more than twelve languages, the highly acclaimed five-volume series, Answering Jewish Objections to Jesus, commentaries on Jeremiah (part of the revised edition of the Expositor's Bible Commentary) and Job, and more than 10 books on revival and the Jesus revolution. (See his C.V. for complete list.)
Dr. Brown is a national and international speaker on themes of spiritual renewal and cultural reformation, and he has debated Jewish rabbis, agnostic professors, and gay activists on radio, TV and college campuses. He is widely considered to be the world's foremost Messianic Jewish apologist.
He and his wife Nancy, who is also a Jewish believer in Jesus, have been married since 1976. They have two daughters and four grandchildren.