Divine Values School Inc

Nonprofit profile at a glance

EIN
465187493
IRS 990 coverage
2022–2023
Forms available
Form 990 2023, Form 990-EZ 2019, Form 990-N 2014
Location
Miami, FL, USA
Phone
7862521432
Rating
42
Verdict
MIXED
Rating confidence
Moderate
Sector
Personal Social Services

Reported finances

Revenue
$241,584
Expenses
$220,533
Assets
$117,245
Liabilities
$20,931

Source: IRS Form 990. Selected filing: tax year 2023. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • DESIREE COLLAZO (President)
  • SANTIAGO FONSECA (Vice President)
  • DIANA PIZARRO (Vice President)
  • ERICK VAIANA (Vice President)

Highest reported compensation

  • DESIREE COLLAZO (President): $3,500 total reported compensation
  • SANTIAGO FONSECA (Vice President): $3,500 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2023. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

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.

What it reported doing in 2023

Operating Contractors: School Instructors

Operating model

Revenue model
Membership-supported. 100% of the money available for current operations came from membership dues.
Distribution model
Direct operator. The filing allocates 100% 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

MIXED - Revenue has grown recently. A relatively small share of voting board members are independent and a relatively small share of available resources goes toward mission work.

Rating breakdown

  • Financial Efficiency: 54
  • Transparency & Controls: 50
  • Accountability: 0
  • Sustainability: 42
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 59%; rating input score 59
  • Program expense ratio: 64.6%; rating input score 65
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Scored; rating input score 0
  • Grant itemization coverage: Scored; rating input score 0
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 0%; rating input score 0; 7th percentile among comparable filings
  • Governance controls: 0 of 8 controls in place; rating input score 0
    • Conflict-of-interest policy: Fail
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Fail
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 8.7%; rating input score 59; 59th percentile among comparable filings
  • Total-asset coverage ratio: 0.53; rating input score 25; 25th percentile among comparable filings
  • Liabilities to assets ratio: 0.18; rating input score 22; 22nd percentile among comparable filings
  • Officer compensation ratio: 3.2%; rating input score 35; 35th percentile among comparable filings

Growth

  • Program expense growth: -31.4% per year; rating input score 0; 4th percentile among comparable filings
  • Revenue growth: 31.8% per year; rating input score 100; 93rd percentile among comparable filings
  • Asset growth: 44.4% per year; rating input score 100; 95th percentile among comparable filings

Details

  • Where the money goes: 59% of revenue deployed · 64.6% of spending went to programs
  • Governance: 0 of 7 board members independent · 0 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $143K in reported program spending
  • Leadership: top reported pay $4K · 7 people listed
  • Highest-paid contractors: 2 contractors listed · $54K reported
  • Consistency: 15 of 15 current checks pass
  • Schedules: 3 filed schedules · includes foreign activity
  • Filing history: 2 filing years from 2022 to 2023
  • Contacts: How to reach this organization
  • Money network: 2 filed money-flow records
  • 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.

  • High — Accountability: Independent voting board scored 0/100.
  • Review — Financial Efficiency: Mission deployment rate scored 59/100.
  • High — Accountability: Governance controls: 7 of 7 not reported.
  • High — Transparency & Controls: Foreign activity oversight scored 0/100.
  • High — Transparency & Controls: Grant itemization coverage scored 0/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 25/100.
  • Review — Sustainability: Operating margin scored 59/100.
  • High — Sustainability: Liabilities to assets ratio scored 22/100.
  • Moderate — Sustainability: Officer compensation ratio scored 35/100.