Divine Vision Network INC FY2023 filing

Tax-deductible

West Point, GA501(c)(3)Since 2009ReligionEIN 26-4420809Revenue $267K in FY2023

On file with the IRSdvnonline.org1791 Og Skinner Dr Ste A, 31833-1900 · West Point, GATax-exempt since Feb 2010Publicly supported charity — 170(b)(1)(A)(vi)

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Divine Vision Network is a television channel that airs inspirational programs based exclusively on christian religious content. The channel operates round the clock, and is focused on propagating the christian faith, and the moral and spiritual values that the catholic church stands for.

501(c)(3) charity; gifts are tax-deductible.
86¢ of each $1 spent went to programs.
$10K 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

FY2023 · 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
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 3
filings with a surplus
Average deficit $33K a year · 26% of revenue · last 3 filings
Concern: a surplus in 0 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
86%
of spending
Looks good: 86% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$10K
to officers and key staff · 3% of spending
Looks good: pay to officers and key staff is 3% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
2 mo
of spending, in cash
Fine: 1.7 months of spending in cash; 1 to 3.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$36K
70% of total assets
Worth a look: liabilities are 70% of assets; over 65%.
Pt X · Ln 26
Independent board members
7
of 7 voting members
Looks good: 7 of 7 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$267K
+220% vs prior year
Spent
$356K
To programs
86%
Net assets
$16K
By yearFY2020–FY2025
Revenue
$267K
FY2023▲ +220%
Tap a bar for its year
Revenue by fiscal year
FY2020$66K
FY2021$69K
FY2022$83K
FY2023$267K
FY2024$69K
FY2025$40K
Expenses
$356K
FY2023
Tap a bar for its year
Expenses by fiscal year
FY2020Not on file
FY2021Not on file
FY2022Not on file
FY2023$356K
FY2024$72K
FY2025$46K
Net assets
$16K
FY2023▼ -82%
Tap a bar for its year
Net assets by fiscal year
FY2020$118K
FY2021$94K
FY2022$85K
FY2023$16K
FY2024$12K
FY2025$6K

From the FY2023 Form 990 · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2010.

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

Where the money goes

86 cents of each dollar spent went to programs.

Program services 86% · $306K Management & general 14% · $50K

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

7 people listed on the 990; $10K paid to officers and key staff.

Part VII, Section A · reportable compensation
$10,000Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

John D Feehan’s $10K as Director is at the 28th percentile of top reported officer pay among 344 <$100K religion 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.

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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 15aNo

Programs and updates

Broadcasts Christian church services worldwide to spread the Gospel of Christ.

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Provided by the organization

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2 programs · $306K · in their own filed words · FY2023
01

DVN provides grants and awards to other charitable organizations to various religious and philanthropic organizations located in communities throughout the U.S. And india.

$306Kprogram expense
02

Internet broadcasting throughout north america, combined with subsequent worldwide internet broadcasting of this programming. Allows divine vision network to reach millions of people throught the entire world.

Pt IX · col B

Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 1 grant · $10K · 2025–2025
Shekinah Media USAFY2025$10,000

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$267K
Ln 12
Investment incomeLn 3$218K
Gifts and grantsLn 1h$49K
Money outPt IX
$356K
Ln 25
Programscol B$306K
Managementcol C$50K
Owns and owesPt X
$16K
net assets · Ln 32
Cash and savingsLn 1–2$52K
Total assetsLn 16$52K
LiabilitiesLn 26$36K
PeoplePt VI, VII
7
listed · VII A
PaidVII A1
Voting boardVI 1a7
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$49K
Investment incomeLn 3$218K
Gains on assetsLn 7$218K
Total revenueLn 12$267K
Assets in detailPt X, end of year
CashLn 1$52K
Cash and savings togetherLn 1–2$52K
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$52K
LiabilitiesLn 26$36K
Net assetsLn 32$16K
OperationsPt I, VI
EmployeesI 50
VolunteersI 67
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$70K$52K
Land, buildings, equipmentLn 10c$61K$0
Total assetsLn 16$130K$52K
LiabilitiesLn 26$46K$36K
Net assetsLn 32$85K$16K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants and assistance to foreign recipientsLn 3$306K$306K
Pay of current officers, directors and key staffLn 5$10K$10K
TravelLn 17$7K$7K
InterestLn 20$3K$3K
Depreciation, depletion and amortizationLn 22$1K$1K
Other expenses (24a–d)Ln 24$22K$22K
All other expensesLn 24e$6K$6K
Total functional expensesLn 25$356K$306K$50K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $40K$46K−$6K$6K 990 PDF
FY2024 $69K$72K−$4K$12K 990 PDF
FY2023 Viewing $267K$356K−$89K$16K 990 PDF
FY2022 $83K$85K 990 PDF
FY2021 $69K$94K 990 PDF
FY2020 $66K$118K 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 FY2023 990 (6 parts)
Part I · Summary $266,947 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $74,336$48,583
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $9,000$218,364
I-11 Other revenuePrior year $0$0
I-12 Total revenuePrior year $83,336$266,947
I-13 Grants and similar amounts paidPrior year $47,088$306,000
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$10,000
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $45,334$39,852
I-18 Total expensesPrior year $92,422$355,852
I-19 Revenue less expensesPrior year −$9,086−$88,905
Part VI · Governance 7 of 7 board members independent, 4 to look at
VI-1a Voting members of the governing body7
VI-1b Independent voting members7
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $266,947 across 4 lines filed
VIII-1f All other contributions, gifts and grants$48,583
VIII-1h Total contributions, gifts and grants$48,583
VIII-7 Net gain or loss on sales of assetsRelated to mission $218,364$218,364
VIII-12 Total revenueRelated to mission $218,364 · Unrelated business $0 · Excluded from tax $0$266,947
Part IX · Statement of functional expenses $355,852 across 7 lines filed
IX-3 Grants and assistance to foreign recipientsPrograms $306,000$306,000
IX-5 Pay of current officers, directors and key staffManagement $10,000$10,000
IX-17 TravelManagement $6,715$6,715
IX-20 InterestManagement $3,112$3,112
IX-22 Depreciation, depletion and amortizationManagement $1,254$1,254
IX-24 Other expenses (24a–d)Management $22,452$22,452
IX-24e All other expensesManagement $6,319$6,319
IX-25 Total functional expensesPrograms $306,000 · Management $49,852 · Fundraising $0$355,852
Part X · Balance sheet $51,804 assets, 8 lines filed
X-1 Cash, non-interest-bearingStart of year $69,663$51,804
X-10c Land, buildings and equipment, netStart of year $60,523$0
X-16 Total assetsStart of year $130,186$51,804
X-17 Accounts payable and accrued expensesStart of year $10$126
X-25 Other liabilitiesStart of year $45,508$36,120
X-26 Total liabilitiesStart of year $45,518$36,246
X-32 Total net assets or fund balancesStart of year $84,668$15,558
X-33 Total liabilities and net assetsStart of year $130,186$51,804
Part XI · Reconciliation of net assets $15,558 net assets at year end
XI-1 Total revenue$266,947
XI-2 Total expenses$355,852
XI-3 Revenue less expenses−$88,905
XI-4 Net assets at start of year$84,668
XI-8 Prior period adjustments$19,795
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$15,558

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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