Civic Intelligence

Dharma Ocean Foundation

EIN 20-2417344 • 501(c)3 • Boulder, CO

Profile

To study and practice the teachings of the "practicing lineage". To transmit to others the view and the step by step path to realization of the practicing lineage. To make whatever adjustments and adaptions, such as a greater emphasis on embodiment and direct experience, as may be necessary or order to render this lineage fully accesible in our present world.

2525 Arapahoe Ave E4-828Boulder, CO 80302

www.dharmaocean.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

46th percentile

0.05x

Higher debt load relative to assets than 46% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.23x

Higher debt load relative to revenue than 69% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

7th percentile

-51%

Higher net margin than 7% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-9.7%

Faster asset growth than 15% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

95th percentile

144%

Faster revenue growth than 95% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$3,182,550

Down $173,462 (-5.2%) from 2023

Liabilities

Down

$108,221

Down $46,669 (-30%) from 2023

Net Assets

Down

$3,074,329

Down $126,793 (-4.0%) from 2023

Revenue

Down

$391,743

Down $270,778 (-41%) from 2023

Expenses

Down

$518,349

Down $480,294 (-48%) from 2023

Net Income

Up

-$126,606

Up $209,516 (+62%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2010: $4,164,559Liabilities 2010: $42,738Net Assets 2010: $4,121,8212010Assets 2011: $5,935,650Liabilities 2011: $161,029Net Assets 2011: $5,774,6212011Assets 2012: $6,072,021Liabilities 2012: $226,480Net Assets 2012: $5,845,5412012Assets 2013: $5,818,067Liabilities 2013: $333,566Net Assets 2013: $5,484,5012013Assets 2014: $6,238,572Liabilities 2014: $375,825Net Assets 2014: $5,862,7472014Assets 2015: $6,190,876Liabilities 2015: $500,677Net Assets 2015: $5,690,1992015Assets 2016: $6,098,326Liabilities 2016: $388,601Net Assets 2016: $5,709,7252016Assets 2017: $6,960,083Liabilities 2017: $524,198Net Assets 2017: $6,435,8852017Assets 2018: $6,615,024Liabilities 2018: $532,772Net Assets 2018: $6,082,2522018Assets 2019: $5,308,808Liabilities 2019: $313,768Net Assets 2019: $4,995,0402019Assets 2020: $4,675,238Liabilities 2020: $315,446Net Assets 2020: $4,359,7922020Assets 2021: $4,440,017Liabilities 2021: $339,441Net Assets 2021: $4,100,5762021Assets 2022: $3,715,047Liabilities 2022: $177,903Net Assets 2022: $3,537,1442022Assets 2023: $3,356,012Liabilities 2023: $154,890Net Assets 2023: $3,201,1222023Assets 2024: $3,182,550Liabilities 2024: $108,221Net Assets 2024: $3,074,3292024

Highlighted filing

2024

Assets$3,182,550
Liabilities$108,221
Net Assets$3,074,329

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0M-$2.0MExpenses 2010: $119,3952010Expenses 2011: $1,146,4062011Expenses 2012: $1,164,6162012Revenue 2013: $998,233Expenses 2013: $1,359,273Net Income 2013: -$361,0402013Revenue 2014: $1,731,264Expenses 2014: $1,353,018Net Income 2014: $378,2462014Revenue 2015: $1,349,168Expenses 2015: $1,521,716Net Income 2015: -$172,5482015Revenue 2016: $1,675,318Expenses 2016: $1,655,792Net Income 2016: $19,5262016Revenue 2017: $2,608,705Expenses 2017: $1,882,545Net Income 2017: $726,1602017Revenue 2018: $1,805,479Expenses 2018: $2,159,112Net Income 2018: -$353,6332018Revenue 2019: $795,122Expenses 2019: $1,882,334Net Income 2019: -$1,087,2122019Revenue 2020: $362,362Expenses 2020: $997,610Net Income 2020: -$635,2482020Revenue 2021: $463,383Expenses 2021: $723,465Net Income 2021: -$260,0822021Revenue 2022: $271,918Expenses 2022: $839,737Net Income 2022: -$567,8192022Revenue 2023: $662,521Expenses 2023: $998,643Net Income 2023: -$336,1222023Revenue 2024: $391,743Expenses 2024: $518,349Net Income 2024: -$126,6062024

Highlighted filing

2024

Revenue$391,743
Expenses$518,349
Net Income-$126,606

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.18$0.11$3.07$0.39$0.52$0.13
2023Detailed filing. Detailed filing data is available for this year.$3.36$0.15$3.20$0.66$1.00$0.34
2022Detailed filing. Detailed filing data is available for this year.$3.72$0.18$3.54$0.27$0.84$0.57
2021Detailed filing. Detailed filing data is available for this year.$4.44$0.34$4.10$0.46$0.72$0.26
2020Detailed filing. Detailed filing data is available for this year.$4.68$0.32$4.36$0.36$1.00$0.64
2019Detailed filing. Detailed filing data is available for this year.$5.31$0.31$5.00$0.80$1.88$1.09
2018Detailed filing. Detailed filing data is available for this year.$6.62$0.53$6.08$1.81$2.16$0.35
2017Detailed filing. Detailed filing data is available for this year.$6.96$0.52$6.44$2.61$1.88$0.73
2016Detailed filing. Detailed filing data is available for this year.$6.10$0.39$5.71$1.68$1.66$0.02
2015Detailed filing. Detailed filing data is available for this year.$6.19$0.50$5.69$1.35$1.52$0.17
2014Detailed filing. Detailed filing data is available for this year.$6.24$0.38$5.86$1.73$1.35$0.38
2013Detailed filing. Detailed filing data is available for this year.$5.82$0.33$5.48$1.00$1.36$0.36
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.07$0.23$5.85$1.16
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.94$0.16$5.77$1.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.16$0.04$4.12$0.12
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 26, 2025
Return Version
2024v5.0
Gross Receipts
$391,743
Mission and Program Overview

Mission

EDUCATION

To study and practice the teachings of the "practicing lineage". To transmit to others the view and the step by step path to realization of the practicing lineage. To make whatever adjustments and adaptions, such as a greater emphasis on embodiment and direct experience, as may be necessary or order to render this lineage fully accesible in our present world.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,269,738$3,138,123▼ $131,615
Cash and Non-Interest-Bearing Accounts$86,274$44,287▼ $41,987
Prepaid Expenses and Deferred Charges-$140-
Total Assets$3,356,012$3,182,550▼ $173,462
Liabilities
Accounts Payable and Accrued Expenses$122,646$108,221▼ $14,425
Other Liabilities$32,244--
Total Liabilities$154,890$108,221▼ $46,669
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,201,122$3,074,329▼ $126,793
Total Net Assets Fund Balance$3,201,122$3,074,329▼ $126,793
Total Liabilities and Net Assets / Fund Balance$3,356,012$3,182,550▼ $173,462

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$2,728,626$1,593,628$4,322,254
Equipment$24,268$568,519$592,787
Other Land Buildings$191,053$115,885$306,938
Land$194,176-$194,176
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Paul AdamsExecutive DiFT$18,510$534$19,044

Board Members and Trustees

NameTitle
Jake La BotzBoard Presid
George HarrisSecretary
Caroline PfohlSpiritual Di
Revenue and Support

Revenue Composition

Contributions and Grants
$303,930
Program Service Revenue
$87,813
Investment Income
$0
Other Revenue
$0
All Other Contributions
$303,930
Change in Net Assets
$-126,606
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$397,071
Salaries, Compensation, and Employee Benefits$120,278
Total Fundraising Expense$1,439
Grants and Similar Amounts Paid$1,000
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion-$131,615-$131,615
Other Salaries and Wages$37,996$43,989$12$81,997
Fees for Services Legal-$26,713-$26,713
Occupancy$23,491$591-$24,082
Information Technology$21,065$1,496-$22,561
Current Officers, Directors, Trustees, and Key Employees$6,479$11,106$926$18,511
Fees for Services Accounting-$15,665-$15,665
Other Employee Benefits$5,664$4,265$398$10,327
Fees for Services Other$7,040$2,310-$9,350
Payroll Taxes$4,057$3,979$86$8,122
Travel$6,306$154-$6,460
Other Expenses$6,210$165-$6,375
All Other Expenses$5,131$282-$5,413
Insurance-$2,842-$2,842
Office Expenses$304$1,059-$1,363
Pension Plan Contributions$785$519$17$1,321
Grants to Domestic Orgs$1,000--$1,000
Advertising$868$72-$940
Total Functional Expenses$263,905$253,005$1,439$518,349
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 10B

A member of dharma ocean foundations's board of directors is designated as the liaison to the local chapters and is in frequent contact with them regarding their activities, which are currently minimal.

Form 990, Page 6, Part VI, Line 11B

The treasurer reviews the 990 and presents highlights to the board regarding the financial activity of the foundation.

Form 990, Page 6, Part VI, Line 12C

Dharma ocean foundation's board of directors meets several times annually, discussing at each meeting any issues that may have arisen in relation to conflict of interest and determining what, if any, actions are necessary to resolve said issues. The board of directors also discusses and reviews regularly the foundation's articles and policies, which are then officially approved by the board in a formal vote.

Form 990, Page 6, Part VI, Line 15A

The salaries were determined by reference to market research and salary data for comparable positions at comparable organizations as well as input from various board members familiar with similar not-for-profit compensation structures.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Dharma Ocean Foundation
EIN
20-2417344
Phone
8773427629
Address
2525 ARAPAHOE AVE E4-828, BOULDER, CO 80302

Signing Officer

Name
Caroline Pfohl
Title
Spiritual Director
Phone
8773427629
Signed
2025-03-26
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Caroline Pfohl
Formed
2005
Legal Domicile
Co
Voting Board Members
3
Independent Board Members
3
Employees
8
Volunteers
7

Preparer

Firm
Altruic Advisors Cpas
Address
417 FOREST AVENUE, PLYMOUTH, MI 48170
Preparer
Ryan N Hagan CPA
Phone
8882985297
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To study and practice the teachings of the "practicing lineage". To transmit to others the view and the step by step path to realization of the practicing lineage. To make whatever adjustments and adaptions, such as a greater emphasis on embodiment and direct experience, as may be necessary or order to render this lineage fully accesible in our present world.

Raw XML Appendix397 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt05250
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt0105250
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0342430
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0236198
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt074600
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01169348
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt02636
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt087813
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0319000
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0245776
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0463383
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0320376
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0463383
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0320377
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02440100
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt01593628
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IRS990ScheduleD/EquipmentGrp/BookValueAmt024268
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0568519
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0592787
IRS990ScheduleD/LandGrp/BookValueAmt0194176
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0194176
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0191053
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0115885
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0306938
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03138123
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO STUDY AND PRACTICE THE TEACHINGS OF THE "PRACTICING LINEAGE". TO TRANSMIT TO OTHERS THE VIEW AND THE STEP BY STEP PATH TO REALIZATION OF THE PRACTICING LINEAGE. TO MAKE WHATEVER ADJUSTMENTS AND ADAPTIONS, SUCH AS A GREATER EMPHASIS ON EMBODIMENT AND DIRECT EXPERIENCE, AS MAY BE NECESSARY OR ORDER TO RENDER THIS LINEAGE FULLY ACCESIBLE IN OUR PRESENT WORLD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A MEMBER OF DHARMA OCEAN FOUNDATIONS'S BOARD OF DIRECTORS IS DESIGNATED AS THE LIAISON TO THE LOCAL CHAPTERS AND IS IN FREQUENT CONTACT WITH THEM REGARDING THEIR ACTIVITIES, WHICH ARE CURRENTLY MINIMAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE TREASURER REVIEWS THE 990 AND PRESENTS HIGHLIGHTS TO THE BOARD REGARDING THE FINANCIAL ACTIVITY OF THE FOUNDATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DHARMA OCEAN FOUNDATION'S BOARD OF DIRECTORS MEETS SEVERAL TIMES ANNUALLY, DISCUSSING AT EACH MEETING ANY ISSUES THAT MAY HAVE ARISEN IN RELATION TO CONFLICT OF INTEREST AND DETERMINING WHAT, IF ANY, ACTIONS ARE NECESSARY TO RESOLVE SAID ISSUES. THE BOARD OF DIRECTORS ALSO DISCUSSES AND REVIEWS REGULARLY THE FOUNDATION'S ARTICLES AND POLICIES, WHICH ARE THEN OFFICIALLY APPROVED BY THE BOARD IN A FORMAL VOTE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE SALARIES WERE DETERMINED BY REFERENCE TO MARKET RESEARCH AND SALARY DATA FOR COMPARABLE POSITIONS AT COMPARABLE ORGANIZATIONS AS WELL AS INPUT FROM VARIOUS BOARD MEMBERS FAMILIAR WITH SIMILAR NOT-FOR-PROFIT COMPENSATION STRUCTURES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TravelGrp/TotalAmt06460
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IRS990/USAddress/CityNm0BOULDER
IRS990/USAddress/StateAbbreviationCd0CO
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IRS990/WebsiteAddressTxt0WWW.DHARMAOCEAN.ORG
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CAROLINE PFOHL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SPIRITUAL DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08773427629
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-26
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DHARMA OCEAN FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0DHAR
ReturnHeader/Filer/EIN0202417344
ReturnHeader/Filer/PhoneNum08773427629
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0461335331
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ALTRUIC ADVISORS CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0417 FOREST AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PLYMOUTH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048170
ReturnHeader/PreparerPersonGrp/PhoneNum08882985297
ReturnHeader/PreparerPersonGrp/PreparationDt02025-03-26
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RYAN N HAGAN CPA
ReturnHeader/ReturnTs02025-04-22T12:13:43-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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