Divination Foundaton
Divination Foundation operates with minimal overhead and no executive compensation, but faces declining revenue trends.
EIN: 208725258 · Portland, OR · NTEE: B99 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $50K |
| Total Expenses | $65K |
| Program Spending | 85% |
| Net Assets | $13K |
| Transparency Score | 85/100 |
Is Divination Foundaton Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Divination Foundaton directs 85% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Divination Foundaton
Divination Foundaton (EIN: 208725258) is a nonprofit organization based in Portland, OR, classified under NTEE code B99. The organization reported total revenue of $50K and total assets of $14K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Divination Foundaton's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Divination Foundaton is a micro nonprofit that has been operating for 19 years, with 6 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of -9.4%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $70K |
| Total Expenses | $65K |
| Surplus / Deficit | +$6K |
| Total Assets | $13K |
| Total Liabilities | $1 |
| Net Assets | $13K |
| Operating Margin | 7.9% |
| Debt-to-Asset Ratio | 0.0% |
| Months of Reserves | 2.5 months |
Financial Health Grade: A
In 2023, Divination Foundaton reported a surplus of $6K with revenue exceeding expenses, holds 2.5 months of operating reserves (limited), has a debt-to-asset ratio of 0.0% (very low leverage).
Financial Trends
Over 6 years of filings (2011–2023), Divination Foundaton's revenue has declined at a compound annual growth rate (CAGR) of -9.4%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | +38.4% | +28.3% | +72.1% |
| 2022 | -38.6% | -36.7% | +4.3% |
| 2021 | -39.6% | -42.5% | +17.8% |
| 2014 | -24.2% | -19.3% | -63.8% |
| 2012 | -21.5% | -27.6% | +109.8% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 2007 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Divination Foundaton with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Divination Foundaton allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a surplus of $6K, with revenue exceeding expenses.
- Debt-to-asset ratio: 0.0%.
Executive Compensation Analysis
Divination Foundation consistently reports 0% officer compensation across all available filings, indicating a volunteer-led structure and efficient use of funds that directly benefit its mission rather than executive salaries.
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 Divination Foundaton's IRS 990 filings:
- Significant decline in revenue over time (from $230,800 in 2011 to $70,440 in 2023)
- Very low asset base ($13,310 in 2023) suggesting limited financial reserves
- Consistent reporting of $1 in liabilities across multiple years, which is unusual and lacks clarity
Strengths
The following positive indicators were identified for Divination Foundaton:
- Consistent 0% officer compensation, indicating volunteer leadership and efficient use of funds
- Lean operations with expenses closely matching revenue, suggesting funds are quickly deployed for mission
- Low liabilities, indicating minimal debt burden
Frequently Asked Questions about Divination Foundaton
Is Divination Foundaton a legitimate charity?
Divination Foundaton (EIN: 208725258) is a registered tax-exempt nonprofit based in Oregon. Our AI analysis gives it a Mission Score of 85/100. It has 6 years of IRS 990 filings on record. Total revenue: $50K. 3 red flags identified. 3 strengths noted. Financial health grade: A.
How does Divination Foundaton spend its money?
Divination Foundaton directs 85% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.
Are donations to Divination Foundaton tax-deductible?
Divination Foundaton is registered as a tax-exempt nonprofit (EIN: 208725258). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Divination Foundaton's spending goes to programs?
Divination Foundaton directs 85% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does Divination Foundaton compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), Divination Foundaton is above average for NTEE category B99 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is Divination Foundaton located?
Divination Foundaton is headquartered in Portland, Oregon and files with the IRS under EIN 208725258. It is classified under NTEE code B99.
How many years of IRS 990 filings does Divination Foundaton have?
Divination Foundaton has 6 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $50K in total revenue.
Is Divination Foundation a good charity?
Based on the available data, Divination Foundation appears to be a good charity in terms of financial efficiency and transparency, particularly due to its zero officer compensation and lean operations. However, its declining revenue trend and small asset base suggest potential challenges in long-term sustainability and program growth.
What is the trend in Divination Foundation's revenue?
Divination Foundation's revenue has shown a significant downward trend over its filing history, decreasing from a high of $230,800 in 2011 to $70,440 in 2023.
How does Divination Foundation manage its expenses?
The organization manages its expenses very closely to its revenue, often spending nearly all it brings in. For example, in 2023, expenses were $64,866 against $70,440 in revenue, indicating a focus on direct program spending with minimal surplus.
Filing History
IRS 990 filing history for Divination Foundaton showing financial trends over 6 years of public records:
Over 6 years of IRS 990 filings (2011–2023), Divination Foundaton's revenue has declined by 69.5%, moving from $231K to $70K. Total assets increased by 60.7% over the same period, from $8K to $13K. Total functional expenses fell by 72.7%, from $238K to $65K. In its most recent filing year (2023), Divination Foundaton reported a surplus of $6K, with revenue exceeding expenses. The organization holds $1 in liabilities against $13K in assets (debt-to-asset ratio: 0.0%), resulting in net assets of $13K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $70K | $65K | $13K | $1 | — | — |
| 2022 | $51K | $51K | $8K | $1 | — | — |
| 2021 | $83K | $80K | $7K | $1 | — | — |
| 2014 | $137K | $139K | $6K | $0 | — | View 990 |
| 2012 | $181K | $172K | $17K | $0 | — | View 990 |
| 2011 | $231K | $238K | $8K | $0 | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $70K, expenses of $65K, and assets of $13K (revenue +38.4% year-over-year).
- 2022: Revenue of $51K, expenses of $51K, and assets of $8K (revenue -38.6% year-over-year).
- 2021: Revenue of $83K, expenses of $80K, and assets of $7K (revenue -39.6% year-over-year).
- 2014: Revenue of $137K, expenses of $139K, and assets of $6K (revenue -24.2% year-over-year).
- 2012: Revenue of $181K, expenses of $172K, and assets of $17K (revenue -21.5% year-over-year).
- 2011: Revenue of $231K, expenses of $238K, and assets of $8K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Divination Foundaton:
Data Sources and Methodology
This transparency report for Divination Foundaton 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.