DIVINE NATURE ALLIANCE

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

2010

Legal Domicile

Principal Officer

EVE HOGAN

Phone

8085737700

Tax Period

2023-01-01 to 2023-12-31

DIVINE NATURE ALLIANCE, founded in 2010, is a small nonprofit in the Human Services sector that reported $185K in total revenue in fiscal year 2023. Revenue grew 18% year-over-year, indicating healthy expansion. The organization ran a surplus of $32K, a strong 18% operating margin.

Mission

PROVIDING ESSENTIAL LIFE SKILLS TRAINING.

Program Service Accomplishments

Program 1

Expenses: $114,284 Revenue: $166,622

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...

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.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $18,350

Program Service Revenue $0

Investment Income $0

Other Revenue $166,622

TOTAL REVENUE $184,972

Expense Breakdown

Grants Paid $0

Salaries & Benefits $115,607

Fundraising Expenses $0

Program Expenses $114,284

Other Expenses $36,865

TOTAL EXPENSES $152,472

Year-over-Year Comparison

	2023	2022	Change
Revenue	$184,972	$157,032	+0.2%
Expenses	$152,472	$156,708	0.0%
Net Income	$32,500	$324	+99.3%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
MARJORIE KNOWLES	PRESIDENT	1.00	Officer Director	$0	$0	$0
LAURALYN ESCHNER	VICE PRESIDE	1.00	Officer Director	$0	$0	$0
EVE HOGAN	TREASURER	20.00	Officer Director	$0	$0	$0
JOSEPH HUBER	SECRETARY	1.00	Officer Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$184,972	$152,472	$99,083	$32,500
2022	$157,032	$156,708	$68,270	$324
2021	$177,584	$135,748	$70,973	$41,836