2026-09-01T15:15:58-04:00 2025-12-31 854152564 RCS CPAS PLLC 4415 HARRISON ST SUITE 552 HILLSIDE IL 60162 990 2025-01-01 364446147 THE DIVEHEART FOUNDATION DIVE 900 OGDEN AVE 274 DOWNERS GROVE IL 60515 JIMMY RAY ELLIOTT PRESIDENT 6309641983 2026-08-10 MOHAMMAD SHEIKH P02150743 7084829488 2026-09-01 2025 JIMMY RAY ELLIOTT 900 OGDEN AVE 274 CHICAGO IL 60615 837119 false X X 2001 IL 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. 8 8 7 167 0 441914 596647 88139 31825 61488 146933 15555 591541 790960 0 0 138210 201916 0 88772 375054 416746 513264 618662 78277 172298 1601133 1863753 45900 162349 1555233 1701404 X 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. false false 368559 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. DIVEHEART PROVIDES EDUCATION AND OUTREACH PROGRAMS SUPPORTING AQUATIC ACTIVITIES FOR INDIVIDUALS WITH DISABILITIES. DIVEHEART PROVIDES DIVING EXPERIENCES FOR INDIVIDUALS THROUGH PLANNED TRIPS. 368559 true true false false false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 2 0 false 7 true false false false false false false false false X 8 8 false false false false false false false true true false false true true true true true true true false false IL X X X TINAMARIE HERNANDEZ TINAMARIE HERNANDEZ 6309641983 900 OGDEN AVE 900 OGDEN AVE CHICAGO IL 60615 X JIMMY RAY ELLIOTT PRESIDENT 40.00 X X 0 0 0 RONALD FRANCIS RISPOLI VICE PRESIDE 20.00 X X 0 0 0 DON KOORS TREASURER 5.00 X X 0 0 0 BILL BOGDAN DIRECTOR 5.00 X 0 0 0 SEAN BAKER DIRECTOR 5.00 X 0 0 0 STEVE WOODHAM DIRECTOR 5.00 X 0 0 0 NORA BOLKE DIRECTOR 5.00 X 0 0 0 CORISSA LEUNG DIRECTOR 5.00 X 0 0 0 false false false 596647 596647 PROGRAM REVENUE 31825 31825 31825 84273 84273 108819 46159 62660 62660 62660 15555 15555 790960 178758 81887 65510 8189 8188 105552 84441 10555 10556 14477 11580 1449 1448 18838 10814 8024 6458 5166 646 646 38718 28037 10681 70741 42446 7075 21220 2784 2228 278 278 12834 11550 1284 PROFESSIONAL FEES 139355 57128 82227 FUNDRAISING EXPENSES 45741 45741 DUES AND SUBSCRIPTIONS 30369 27324 3045 OTHER EXPENSES 26173 26173 24735 22335 1705 695 618662 368559 161331 88772 341514 277947 150012 51690 72840 26102 27602 20232 92598 87831 7551 4767 1151569 1179751 22707 130602 1601133 1863753 45900 30229 132120 45900 162349 X 1528223 1659269 27010 42135 1555233 1701404 1601133 1863753 172298 -26127 X false true X false X 435842 419770 449582 479220 596647 2381061 25703 14210 7009 9738 131653 188313 461545 433980 456591 488958 728300 2569374 2569374 130641 149490 61488 93239 434858 130641 149490 61488 93239 434858 592186 433980 606081 550446 821539 3004232 0.85530 0.14000 0.00000 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 45480 41563 3917 47118 46268 850 4767 LEASE LIABILITY 132120 132120 X 1145016 -26127 380183 354056 790960 790960 998845 380183 380183 618662 618662 SCHEDULE D, PAGE 3, PART X 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. EVENTS 15555 15555 15555 15555 15555 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.