DIVEHEART FOUNDATION: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- DIVEHEART FOUNDATION (EIN 36-4446147)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-09-01
- IRS object ID
- 202642449349301604
- Schema version
- 2025v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-09-01T15:15:58-04:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 854152564 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RCS CPAS PLLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4415 HARRISON ST SUITE 552 | AddressLine1Txt |
| City | HILLSIDE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60162 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 364446147 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE DIVEHEART FOUNDATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | DIVE | BusinessNameControlTxt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 OGDEN AVE 274 | AddressLine1Txt |
| City | DOWNERS GROVE | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60515 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JIMMY RAY ELLIOTT | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 6309641983 | PhoneNum |
| Signature | 2026-08-10 | SignatureDt |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MOHAMMAD SHEIKH | PreparerPersonNm |
| PTIN | P02150743 | PTIN |
| Phone | 7084829488 | PhoneNum |
| Preparation | 2026-09-01 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | JIMMY RAY ELLIOTT | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 OGDEN AVE 274 | AddressLine1Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60615 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $837,119 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2001 | FormationYr |
| Legal Domicile State | IL | LegalDomicileStateCd |
| Activity Or Mission | THE DIVEHEART PROVIDES BARRIER FREE ACTIVITIES AND PROGRAMS FOR INDIVIDUALS WITH DISABILITIES AS A WA YOF REHABITATION, VOCATIONAL DEVELOPING AND THERAPEUTIC SUPPORT THROUGH SCUBA DIVING AND SNORKLING SERVICES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 7 | TotalEmployeeCnt |
| Total Volunteers | 167 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $441,914 | PYContributionsGrantsAmt |
| CY Contributions Grants | $596,647 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $88,139 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $31,825 | CYProgramServiceRevenueAmt |
| PY Investment Income | $61,488 | PYInvestmentIncomeAmt |
| CY Investment Income | $146,933 | CYInvestmentIncomeAmt |
| CY Other Revenue | $15,555 | CYOtherRevenueAmt |
| PY Total Revenue | $591,541 | PYTotalRevenueAmt |
| CY Total Revenue | $790,960 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $138,210 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $201,916 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $88,772 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $375,054 | PYOtherExpensesAmt |
| CY Other Expenses | $416,746 | CYOtherExpensesAmt |
| PY Total Expenses | $513,264 | PYTotalExpensesAmt |
| CY Total Expenses | $618,662 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $78,277 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $172,298 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,601,133 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,863,753 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $45,900 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $162,349 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,555,233 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $1,701,404 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE DIVEHEART PROVIDES BARRIER FREE ACTIVITIES AND PROGRAMS FOR INDIVIDUALS WITH DISABILITIES AS A WAY OF REHABITATION, VOCATIONAL DEVELOPMENT AND THERAPEUTIC SUPPORT THROUGH SCUBA DIVING AND SNORKLING SERVICES. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $368,559 | ExpenseAmt |
| Desc | DIVEHEART CONDUCTS ADAPTIVE BUDDY AND INSTRUCTOR TRAINING PROGRAMS AND FACILITIES ADAPTIVE SCUBA PROGRAMS AROUND THE WORLD SO ADAPTIVE DIVE TEAMS CAN SERVE INDIGENOUS PEOPLE IN THEIR COMMUNITIES WHO HAVE DISABILITIES. DIVEHEART CONDUCTS TRIPS AROUND THE WORLD FOR INDIVIDUALS TO EXPERIENCE OPEN WATER SCUBA DIVING. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DIVEHEART PROVIDES EDUCATION AND OUTREACH PROGRAMS SUPPORTING AQUATIC ACTIVITIES FOR INDIVIDUALS WITH DISABILITIES. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DIVEHEART PROVIDES DIVING EXPERIENCES FOR INDIVIDUALS THROUGH PLANNED TRIPS. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $368,559 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | Yes (true) | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 2 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | false | BackupWthldComplianceInd |
| Employee | 7 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | false | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | IL | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TINAMARIE HERNANDEZ | BusinessNameLine1Txt |
| Business Name Line2 | TINAMARIE HERNANDEZ | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6309641983 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 900 OGDEN AVE | AddressLine1Txt |
| Address Line2 | 900 OGDEN AVE | AddressLine2Txt |
| City | CHICAGO | CityNm |
| State Abbreviation | IL | StateAbbreviationCd |
| ZIP | 60615 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JIMMY RAY ELLIOTT | ||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| RONALD FRANCIS RISPOLI | ||||||
| VICE PRESIDE | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DON KOORS | ||||||
| TREASURER | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BILL BOGDAN | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| SEAN BAKER | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| STEVE WOODHAM | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| NORA BOLKE | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| CORISSA LEUNG | ||||||
| DIRECTOR | 5.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| All Other Contributions | $596,647 | AllOtherContributionsAmt |
| Total Contributions | $596,647 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | PROGRAM REVENUE | Desc |
| Total Revenue Column | $31,825 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $31,825 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $31,825 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $84,273 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $84,273 | RelatedOrExemptFuncIncomeAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $108,819 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $46,159 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $62,660 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $62,660 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $62,660 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $15,555 | FundraisingGrossIncomeAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,555 | TotalRevenueColumnAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $790,960 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $178,758 | RelatedOrExemptFuncIncomeAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $81,887 | TotalAmt |
| Program Services | $65,510 | ProgramServicesAmt |
| Management And General | $8,189 | ManagementAndGeneralAmt |
| Fundraising | $8,188 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $105,552 | TotalAmt |
| Program Services | $84,441 | ProgramServicesAmt |
| Management And General | $10,555 | ManagementAndGeneralAmt |
| Fundraising | $10,556 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,477 | TotalAmt |
| Program Services | $11,580 | ProgramServicesAmt |
| Management And General | $1,449 | ManagementAndGeneralAmt |
| Fundraising | $1,448 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,838 | TotalAmt |
| Program Services | $10,814 | ProgramServicesAmt |
| Management And General | $8,024 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,458 | TotalAmt |
| Program Services | $5,166 | ProgramServicesAmt |
| Management And General | $646 | ManagementAndGeneralAmt |
| Fundraising | $646 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $38,718 | TotalAmt |
| Program Services | $28,037 | ProgramServicesAmt |
| Management And General | $10,681 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,741 | TotalAmt |
| Program Services | $42,446 | ProgramServicesAmt |
| Management And General | $7,075 | ManagementAndGeneralAmt |
| Fundraising | $21,220 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,784 | TotalAmt |
| Program Services | $2,228 | ProgramServicesAmt |
| Management And General | $278 | ManagementAndGeneralAmt |
| Fundraising | $278 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $12,834 | TotalAmt |
| Program Services | $11,550 | ProgramServicesAmt |
| Management And General | $1,284 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| PROFESSIONAL FEES | $139,355 | $57,128 | $82,227 | |
| FUNDRAISING EXPENSES | $45,741 | $45,741 | ||
| DUES AND SUBSCRIPTIONS | $30,369 | $27,324 | $3,045 | |
| OTHER EXPENSES | $26,173 | $26,173 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $24,735 | TotalAmt |
| Program Services | $22,335 | ProgramServicesAmt |
| Management And General | $1,705 | ManagementAndGeneralAmt |
| Fundraising | $695 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $618,662 | TotalAmt |
| Program Services | $368,559 | ProgramServicesAmt |
| Management And General | $161,331 | ManagementAndGeneralAmt |
| Fundraising | $88,772 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $341,514 | BOYAmt |
| EOY | $277,947 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $150,012 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $51,690 | BOYAmt |
| EOY | $72,840 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,102 | BOYAmt |
| EOY | $27,602 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $20,232 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $92,598 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $87,831 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,551 | BOYAmt |
| EOY | $4,767 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,151,569 | BOYAmt |
| EOY | $1,179,751 | EOYAmt |
Intangible Assets IntangibleAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,707 | BOYAmt |
| EOY | $130,602 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,601,133 | BOYAmt |
| EOY | $1,863,753 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,900 | BOYAmt |
| EOY | $30,229 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $132,120 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $45,900 | BOYAmt |
| EOY | $162,349 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,528,223 | BOYAmt |
| EOY | $1,659,269 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,010 | BOYAmt |
| EOY | $42,135 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,555,233 | BOYAmt |
| EOY | $1,701,404 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,601,133 | BOYAmt |
| EOY | $1,863,753 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $172,298 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$26,127 | NetUnrlzdGainsLossesInvstAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Federal Grant Audit Required | false | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $435,842 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $419,770 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $449,582 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $479,220 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $596,647 | CurrentTaxYearAmt |
| Total | $2,381,061 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $25,703 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $14,210 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $7,009 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,738 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $131,653 | CurrentTaxYearAmt |
| Total | $188,313 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $461,545 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $433,980 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $456,591 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $488,958 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $728,300 | CurrentTaxYearAmt |
| Total | $2,569,374 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $2,569,374 | PublicSupportTotal509Amt |
Gross Investment Income509 GrossInvestmentIncome509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $130,641 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $149,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $61,488 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,239 | CurrentTaxYearAmt |
| Total | $434,858 | TotalAmt |
Investment Income And UBTI InvestmentIncomeAndUBTIGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $130,641 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus2 Years | $149,490 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $61,488 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $93,239 | CurrentTaxYearAmt |
| Total | $434,858 | TotalAmt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $592,186 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $433,980 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $606,081 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $550,446 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $821,539 | CurrentTaxYearAmt |
| Total | $3,004,232 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 0.85530 | PublicSupportCY509Pct |
| Investment Income CY | 0.14000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $45,480 | OtherCostOrOtherBasisAmt |
| Depreciation | $41,563 | DepreciationAmt |
| Book Value | $3,917 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $47,118 | OtherCostOrOtherBasisAmt |
| Depreciation | $46,268 | DepreciationAmt |
| Book Value | $850 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,767 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $132,120 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $132,120 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,145,016 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$26,127 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $380,183 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $354,056 | RevenueNotReportedAmt |
| Revenue Subtotal | $790,960 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $790,960 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $998,845 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $380,183 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $380,183 | ExpensesNotReportedAmt |
| Expenses Subtotal | $618,662 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $618,662 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | DIVEHEART IS A NOT-FOR-PROFIT FOUNDATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. DIVEHEART HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). THERE WERE NO UNRELATED BUSINESS INCOME NOR UNRECOGNIZED TAX BENEFITS FOR THE YEAR ENDED DECEMBER 31, 2025. EACH OF THE DIVEHEART'S PRIOR THREE YEARS REMAINS SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. DIVEHEART HAS EVALUATED ITS TAX POSITIONS FOR ALL OPEN TAX YEARS. BASED ON THE EVALUATION OF ITS TAX POSITIONS, MANAGEMENT BELIEVES ALL TAX POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS HAS BEEN RECORDED FOR THE YEAR ENDED DECEMBER 31, 2025. | ExplanationTxt |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | EVENTS | Event1Nm |
| Gross Receipts Event1 | $15,555 | GrossReceiptsEvent1Amt |
| Gross Revenue Event1 | $15,555 | GrossRevenueEvent1Amt |
| Gross Receipts Total | $15,555 | GrossReceiptsTotalAmt |
| Gross Revenue Total Events | $15,555 | GrossRevenueTotalEventsAmt |
| Net Income Summary | $15,555 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | THE DIVEHEART PROVIDES BARRIER FREE ACTIVITIES AND PROGRAMS FOR INDIVIDUALS WITH DISABILITIES AS A WAY OF REHABITATION, VOCATIONAL DEVELOPMENT AND THERAPEUTIC SUPPORT THROUGH SCUBA DIVING AND SNORKLING SERVICES. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE 990 TAX RETURN IS REVIEWED BY THE PRESIDENT AND EXECUTIVE DIRECTOR PRIOR TO FILING WITH THE IRS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION'S TRUSTEES COMPLETE AN ANNUAL CONFLICT-OF-INTEREST STATEMENT ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | COMPENSATION FOR THE EXECUTIVE DIRECTORIS REVIEWED BY THE PRESIDENT AND TRUSTEES FOR ADEQUACY BASED ON EXPECTATIONS AND MARKET CONDITIONS. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE CONFLICT OF INTERST STATEMENTS AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE GENERAL PUBLIC UPON REQUEST OR WEBSITE POSTINGS. |
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