Nonprofit · EIN 27-2087699
DIVINE NATURE ALLIANCE
Tax-exempt · MAKAWAO, HI 96768
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $180,973 | $171,028 | $9,945 | $109,028 | $350 | $108,678 |
| December 31, 2023 | 990 | $184,972 | $152,472 | $32,500 | $99,083 | $350 | $98,733 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $23,149
- Program service revenue
- $0
- Investment income
- $0
- Net income from sales of inventory
- $157,824
- Other revenue
- $157,824
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $106,604
- Salaries, compensation and benefits (total)
- $124,796
- Professional fundraising fees
- $0
- Accounting fees
- $3,863
- Occupancy
- $5,662
- Travel
- $230
- Program services (functional)
- $130,510
- Management and general (functional)
- $40,518
Balance sheet and other
- Total assets, start of year
- $99,083
- Total assets, end of year
- $109,028
- Total liabilities, end of year
- $350
- Net assets, end of year
- $108,678
- Net assets without donor restrictions
- $108,678
- Gross receipts
- $278,985
- Employees
- 11
- Volunteers
- 4
- Year formed
- 2010
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARJORIE KNOWLES | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LAURALYN ESCHNER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| EVE HOGAN | TREASURER Trustee or director, Officer | 20 | $0 |
| JOSEPH HUBER | SECRETARY Trustee or director, Officer | 1 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARJORIE KNOWLES | PRESIDENT Trustee or director, Officer | 1 | $0 |
| LAURALYN ESCHNER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| EVE HOGAN | TREASURER Trustee or director, Officer | 20 | $0 |
| JOSEPH HUBER | SECRETARY Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 460 KALUANUI RD, MAKAWAO, HI 96768-9620
- In care of
- % EVE HOGAN
- Mailing address (990-N for 2010)
- PO BOX 943, Puunene HI 96784
- Principal officer (990 for 2024)
- EVE HOGAN, 460 KALUANUI RD, MAKAWAO, HI 96768
- Principal officer (990-N for 2010)
- Eve Hogan, 460 Kaluanui Rd, Makawao HI 96768
- Signed the 990
- EVE HOGAN, TREASURER
- Phone
- (808) 573-7700
- Website
- www.DivineDNA.org
- Return prepared by
- CARBONARO CPAS & MANAGEMENT GROUP
Mission
PROVIDING ESSENTIAL LIFE SKILLS TRAINING.
Program accomplishments
- THE SACRED GARDEN HORTICULTURE PROJECT: TO EXPERIENCE THE PEACE AND SERENITY OF NATURE IN A SAFE ENVIRONMENT.A VARIETY OF PLANTS AND GARDENS PROMOTE LEARNING AND HEALING. PROVIDE LOCAL CLASSES AND RETREAT GROUPS FREE OF CHARGE, OR BY DONATION. SUBJECTS INCLUDED MEDITATION TECHNIQUES, MEDICINAL PLANTS, DISH AND CONTAINER GARDENING, AND HOME GARDENING. OUR NURSERY ALSO OFFERS PLANTS FOR SALE TO SUPPORT AND ENCOURAGE THE CREATION OF HOME GARDENS.Expenses $130,510 · revenue $154,284
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 27-2087699
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $109,028
- Income (IRS master file)
- $278,985
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $180,973 | $171,028 | $109,028 | IRS |
| 990 | December 2023 | $184,972 | $152,472 | $99,083 | XML |
| 990 | December 2022 | $157,032 | $156,708 | $68,270 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
| 990-N for 2010 Officer: Eve Hogan | December 31, 2010 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-2087699).
Questions about DIVINE NATURE ALLIANCE
- What is the EIN of DIVINE NATURE ALLIANCE?
- The employer identification number (EIN) of DIVINE NATURE ALLIANCE is 27-2087699.
- Is DIVINE NATURE ALLIANCE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to DIVINE NATURE ALLIANCE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does DIVINE NATURE ALLIANCE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of DIVINE NATURE ALLIANCE due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did DIVINE NATURE ALLIANCE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of DIVINE NATURE ALLIANCE?
- The 990 for the year ended December 31, 2024 names EVE HOGAN.
- Who are the officers and directors of DIVINE NATURE ALLIANCE?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does DIVINE NATURE ALLIANCE have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $180,973, expenses of $171,028 and total assets of $109,028 at year end.
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