Dharma Sanctuary
Dharma Sanctuary consistently operates at a deficit, drawing down assets to cover expenses.
EIN: 202078725 · Kilauea, HI · NTEE: X50 · Updated: 2026-03-28
Is Dharma Sanctuary Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Dharma Sanctuary directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Dharma Sanctuary
Dharma Sanctuary (EIN: 202078725) is a nonprofit organization based in Kilauea, HI, classified under NTEE code X50. The organization reported total revenue of $16K and total assets of $681K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Dharma Sanctuary's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Dharma Sanctuary with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 80%
- fundraising: 5%
According to IRS 990 filings, Dharma Sanctuary allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all filings, indicating that executive leadership is either unpaid or compensated through non-officer channels, which is highly favorable for resource allocation to the mission.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of Dharma Sanctuary's IRS 990 filings:
- Consistent operational deficits (expenses exceed revenue in all reported years)
- Declining asset base (from $720,530 in 2020 to $685,293 in 2023)
- Unusual consistent $1 liability reporting
- Lack of detailed expense breakdown in provided data
Strengths
The following positive indicators were identified for Dharma Sanctuary:
- Zero officer compensation reported across all filings, indicating low administrative overhead for leadership.
- Consistent filing of IRS Form 990s, demonstrating transparency in reporting.
- Stable asset base, despite gradual decline, suggesting some financial resilience.
Frequently Asked Questions about Dharma Sanctuary
Is Dharma Sanctuary a legitimate charity?
Based on AI analysis of IRS 990 filings, Dharma Sanctuary (EIN: 202078725) some concerns. Mission Score: 65/100. 4 red flags identified, 3 strengths noted.
How does Dharma Sanctuary spend its money?
Dharma Sanctuary directs 80% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Dharma Sanctuary tax-deductible?
Dharma Sanctuary is registered as a tax-exempt nonprofit (EIN: 202078725). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
How does Dharma Sanctuary cover its consistent operational deficits?
The organization consistently spends more than it earns, with expenses exceeding revenue in every reported year. For instance, in 2023, expenses were $21,853 against $11,220 in revenue. This suggests they are either drawing down assets (which have decreased from $720,530 in 2020 to $685,293 in 2023) or relying on other undisclosed funding sources.
What are the specific program activities and their associated costs?
The provided data does not offer a detailed breakdown of expenses into program, administrative, or fundraising categories, making it difficult to assess the specific activities and their costs. Further investigation into the full 990 forms would be necessary.
Why are liabilities consistently reported as $1 in recent years?
The consistent reporting of $1 in liabilities for several years (e.g., 2021-2023) is unusual and could indicate a specific, minor recurring obligation or a reporting convention. It warrants clarification from the organization.
What is the long-term sustainability plan given the declining asset base?
With assets decreasing from $720,530 in 2020 to $685,293 in 2023, and consistent operational deficits, the organization's long-term financial sustainability is a concern. A clear strategy for increasing revenue or reducing expenses would be beneficial.
Filing History
IRS 990 filing history for Dharma Sanctuary showing financial trends over 10 years of public records:
Over 10 years of IRS 990 filings (2011–2023), Dharma Sanctuary's revenue has grown by 891.2%, moving from $1K to $11K. Total assets increased by 1.9% over the same period, from $673K to $685K. Total functional expenses rose by 55.3%, from $14K to $22K. In its most recent filing year (2023), Dharma Sanctuary reported a deficit of $11K, with expenses exceeding revenue. The organization holds $1 in liabilities against $685K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $685K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2023 | $11K | $22K | $685K | $1 | — | View 990 |
| 2022 | $5K | $22K | $696K | $1 | — | View 990 |
| 2021 | $7K | $21K | $712K | $1 | — | — |
| 2020 | $5K | $19K | $721K | $1 | — | — |
| 2019 | $3K | $21K | $698K | $0 | — | View 990 |
| 2015 | $4K | $12K | $635K | $0 | — | — |
| 2014 | $2K | $14K | $645K | $0 | — | View 990 |
| 2013 | $52K | $13K | $654K | $0 | — | View 990 |
| 2012 | $275 | $13K | $663K | $0 | — | View 990 |
| 2011 | $1K | $14K | $673K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $11K, expenses of $22K, and assets of $685K (revenue +125.0% year-over-year).
- 2022: Revenue of $5K, expenses of $22K, and assets of $696K (revenue -26.9% year-over-year).
- 2021: Revenue of $7K, expenses of $21K, and assets of $712K (revenue +41.5% year-over-year).
- 2020: Revenue of $5K, expenses of $19K, and assets of $721K (revenue +50.7% year-over-year).
- 2019: Revenue of $3K, expenses of $21K, and assets of $698K (revenue -9.9% year-over-year).
- 2015: Revenue of $4K, expenses of $12K, and assets of $635K (revenue +111.1% year-over-year).
- 2014: Revenue of $2K, expenses of $14K, and assets of $645K (revenue -96.8% year-over-year).
- 2013: Revenue of $52K, expenses of $13K, and assets of $654K (revenue +18809.1% year-over-year).
- 2012: Revenue of $275, expenses of $13K, and assets of $663K (revenue -75.7% year-over-year).
- 2011: Revenue of $1K, expenses of $14K, and assets of $673K.
Data Sources and Methodology
This transparency report for Dharma Sanctuary is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.