To disseminate, educate, study and practice the philosophical knowledge and spiritual teaching grounded on the traditions of east and west with emphasis on Shiva Kriya Yoga.

501(c)(3) charity; gifts are tax-deductible.
62¢ of each $1 spent went to programs.
$15K 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

FY2021 · 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
FY2023
latest Form 990
Fine: the latest return is for FY2023, 3 tax years back; within 3 tax years.
IRS e-file · Filing history
Surplus or deficit
2 of 3
filings with a surplus
Average surplus $20K a year · 8% of revenue · last 3 filings
Fine: a surplus in 2 of the last 3 filings.
Pt I · Ln 19 · 3 filings
Spent on programs
62%
of spending
Worth a look: 62% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$15K
to officers and key staff · 7% of spending
Looks good: pay to officers and key staff is 7% of spending; 15% or less.
Pt VII · Sec A
10 mo
of spending, in cash
Looks good: 9.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $8K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$23K
13% of total assets
Looks good: liabilities are 13% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 8 voting members
Concern: none of 8 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$348K
Spent
$224K
To programs
62%
Net assets
$159K
By yearFY2021–FY2023
Revenue
$348K
FY2021
Tap a bar for its year
Revenue by fiscal year
FY2021$348K
FY2022$226K
FY2023$242K
Expenses
$224K
FY2021
Tap a bar for its year
Expenses by fiscal year
FY2021$224K
FY2022$309K
FY2023$221K
Net assets
$159K
FY2021
Tap a bar for its year
Net assets by fiscal year
FY2021$159K
FY2022$75K
FY2023$96K

From the FY2021 Form 990 · see the original

990 PDF Claim
You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2023) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2023. IRS ruling in Dec 2014.

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

Where the money goes

62 cents of each dollar spent went to programs.

Program services 62% · $139K Management & general 38% · $85K

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

8 people listed on the 990; $15K paid to officers and key staff.

Part VII, Section A · reportable compensation
Vice President
$8,000Pt VII · Sec A
$7,357Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
Foundation Mgr.
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A

Desiree Collazo’s $4K as President is at the 2nd percentile of top reported officer pay among 2168 $100K–1M human services 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

NameFY2023FY2022FY2021
Santiago Fonseca$3,500$3,500$8,000
Desire Collazo—$7,500—
Desiree Collazo$3,500—$7,357
Diana Pizarro—$2,600—

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.

See Divine Values School INC executive salaries →

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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

Teaches and studies Eastern and Western philosophy and spiritual practices, focusing on Shiva Kriya Yoga.

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Provided by the organization

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1 program · $139K · in their own filed words · FY2021
01

Operating

Contractors: School Instructors

$139Kprogram expense

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 · FY2023
Total grants receivedfrom 1 funder$8K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$348K
Ln 12
Gifts and grantsLn 1h$348K
Money outPt IX
$224K
Ln 25
Programscol B$139K
Managementcol C$85K
Owns and owesPt X
$159K
net assets · Ln 32
Cash and savingsLn 1–2$182K
Total assetsLn 16$182K
LiabilitiesLn 26$23K
PeoplePt VI, VII
8
listed · VII A
PaidVII A2
Voting boardVI 1a8
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$348K
Gains on assetsLn 7$0
Total revenueLn 12$348K
Assets in detailPt X, end of year
CashLn 1$182K
SavingsLn 2$0
Cash and savings togetherLn 1–2$182K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$182K
LiabilitiesLn 26$23K
Net assetsLn 32$159K
OperationsPt I, VI
EmployeesI 50
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 FY21End FY21
Cash and savingsLn 1–2$59K$182K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$59K$182K
LiabilitiesLn 26$24K$23K
Net assetsLn 32$35K$159K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$0
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$16K$16K
Accounting feesLn 11c$0
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$32K$32K
Office expensesLn 13$26K$26K
Information technologyLn 14$0
RoyaltiesLn 15$0
OccupancyLn 16$4K$4K
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$0
Other expenses (24a–d)Ln 24$145K$139K$5K
All other expensesLn 24e$0
Total functional expensesLn 25$224K$139K$85K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2023 Latest $242K$221K$21K$96K 990 PDF
FY2022 $226K$309K−$83K$75K 990 PDF
FY2021 Viewing $348K$224K$124K$159K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $347,556 revenue, 12 lines filed
I-8 Contributions and grants$347,556
I-9 Program service revenue$0
I-10 Investment income$0
I-11 Other revenue$0
I-12 Total revenue$347,556
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expenses$223,696
I-18 Total expenses$223,696
I-19 Revenue less expenses$123,860
Part VI · Governance 0 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members0
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 $347,556 across 8 lines filed
VIII-1b Membership dues$347,556
VIII-1h Total contributions, gifts and grants$347,556
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-12 Total revenue$347,556
Part IX · Statement of functional expenses $223,696 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wages$0
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal feesManagement $16,393$16,393
IX-11c Accounting fees$0
IX-11d Lobbying fees$0
IX-11f Investment management fees$0
IX-12 Advertising and promotionManagement $32,463$32,463
IX-13 Office expensesManagement $26,328$26,328
IX-14 Information technology$0
IX-15 Royalties$0
IX-16 OccupancyManagement $3,894$3,894
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 Insurance$0
IX-24 Other expenses (24a–d)Programs $139,126 · Management $5,492$144,618
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $139,126 · Management $84,570 · Fundraising $0$223,696
Part X · Balance sheet $181,992 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $58,824$181,992
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $58,824$181,992
X-24 Unsecured notes and loans payableStart of year $24,000$23,307
X-25 Other liabilities$1
X-26 Total liabilitiesStart of year $24,000$23,308
X-32 Total net assets or fund balancesStart of year $34,824$158,684
X-33 Total liabilities and net assetsStart of year $58,824$181,992
Part XI · Reconciliation of net assets $158,684 net assets at year end
XI-1 Total revenue$347,556
XI-2 Total expenses$223,696
XI-3 Revenue less expenses$123,860
XI-4 Net assets at start of year$34,824
XI-10 Net assets at end of year$158,684

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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