Divers Alert Network

Nonprofit profile at a glance

EIN
561696689
IRS 990 coverage
2011–2024
Forms available
Form 990 2024, Form 990-T 2024
Location
Durham, NC, USA
Phone
9196842948
Rating
64
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Swimming & Other Water Recreation

Reported finances

Revenue
$13,357,315
Expenses
$13,354,284
Assets
$49,213,456
Liabilities
$2,600,175

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

14 people listed

Executive titles in this filing

  • WILLIAM ZIEFLE (PRESIDENT AND CEO)

Highest reported compensation

  • PANCHABI VAITHIYANATHAN (COO/CIO): $392,784 total reported compensation
  • WILLIAM ZIEFLE (PRESIDENT AND CEO): $391,846 total reported compensation
  • G JONA POE (DIRECTOR): $251,297 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Dan helps divers in need with emergency medical information, assistance and referrals, and promotes dive safety through research, education, products, and services.

What it reported doing in 2024

Dan is continually involved in research related to medical conditions and physiological results from underwater diving accidents. This information is made available to the diving community throughout the world and is published periodically in a diving accident and fatality report. Dan also supports a 24/7/365 emergency hotline staffed by physicians and medics that is available to the general public to address issues arising from diving accident and medical conditions that could affect a person's fitness to dive.

Operating model

Revenue model
Earned-program. 61% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 91% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 47
  • Transparency & Controls: 67
  • Accountability: 89
  • Sustainability: 52
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 46.8%; rating input score 47
  • Program expense ratio: 48.5%; rating input score 48
  • Fundraising efficiency: $14.21 raised per $1 spent on fundraising; rating input score 48; 48th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: 1 of 6 controls in place; rating input score 17
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Missing
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: 0 of 8 controls in place; rating input score 0
    • Claims monitoring procedures: Fail
    • Requires narrative reports: Fail
    • Conducts field audits: Fail
    • May suspend future funding: Fail
    • Requires financial reports: Fail
    • Conducts site visits: Fail
    • Requires grant agreements: Fail
    • May require repayment: Fail
  • Grant itemization coverage: 99.8%; rating input score 100; 37th percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Yes; rating input score 100

Accountability

  • Independent voting board: 88.9%; rating input score 89; 21st percentile among comparable filings
  • Governance controls: 8 of 9 controls in place; rating input score 89
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0%; rating input score 32; 32nd percentile among comparable filings
  • Total-asset coverage ratio: 3.69; rating input score 80; 80th percentile among comparable filings
  • Liabilities to assets ratio: 0.05; rating input score 82; 82nd percentile among comparable filings
  • Officer compensation ratio: 7.8%; rating input score 31; 31st percentile among comparable filings

Growth

  • Program expense growth: 0.4% per year; rating input score 100; 12th percentile among comparable filings
  • Revenue growth: 3.8% per year; rating input score 100; 33rd percentile among comparable filings
  • Asset growth: 14.4% per year; rating input score 100; 79th percentile among comparable filings

Details

  • Where the money goes: 46.8% of revenue deployed · 48.5% of spending went to programs
  • Governance: 8 of 9 board members independent · 8 of 9 filing controls reported
  • Programs: 2 filed program accomplishments · $6.5M in reported program spending
  • Leadership: top reported pay $393K · 14 people listed · 1 of 6 pay-setting controls reported
  • Highest-paid contractors: 4 contractors listed · $694K reported
  • Consistency: 35 of 35 current checks pass
  • Schedules: 9 filed schedules · includes major donors, foreign activity, grants, executive pay, and related organizations
  • Filing history: 10 filing years from 2011 to 2024
  • Contacts: How to reach this organization
  • Money network: 10 filed money-flow records
  • Related organizations: 8 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Financial Efficiency: Mission deployment rate scored 47/100.
  • Moderate — Financial Efficiency: Program expense ratio scored 48/100.
  • High — Transparency & Controls: Foreign activity oversight: 8 of 8 not reported.
  • Moderate — Financial Efficiency: Fundraising efficiency scored 48/100.
  • Moderate — Sustainability: Operating margin scored 32/100.
  • Review — Accountability: Governance controls: Whistleblower policy not reported.
  • Moderate — Sustainability: Officer compensation ratio scored 31/100.