Civic Intelligence

Divinity Prophet and Associates

990 • Fiscal year 2023 • EIN 45-0650646

Jan 01, 2023 to Dec 31, 2023 • Filed on Nov 14, 2024

2441 W 205th Street C205Torrance, CA 90501

(310) 327-7335

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

61st percentile

0.14x

Higher debt load relative to assets than 61% of similar nonprofits.

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

Liabilities / Revenue

47th percentile

0.07x

Higher debt load relative to revenue than 47% of similar nonprofits.

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

Net Margin

20th percentile

-13%

Higher net margin than 20% of similar nonprofits.

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

Top Officer Pay

86th percentile

$170,068

Higher top officer pay than 86% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

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

Asset Growth

8th percentile

-17%

Faster asset growth than 8% of similar nonprofits.

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

Revenue Growth

7th percentile

-47%

Faster revenue growth than 7% of similar nonprofits.

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

Assets

Down

$1,912,721

Down $390,155 (-17%) from 2022

Net Assets

Down

$1,643,284

Down $474,332 (-22%) from 2022

Liabilities

Up

$269,437

Up $84,177 (+45%) from 2022

Revenue

Down

$3,679,578

Down $3,234,860 (-47%) from 2022

Expenses

Down

$4,153,912

Down $2,327,945 (-36%) from 2022

Net Income

Down

-$474,334

Down $906,915 (-210%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$3.0M$2.0M$1.0M$0Assets 2014: $41,665Liabilities 2014: $33,6652014Assets 2015: $72,981Liabilities 2015: $1,965Net Assets 2015: $71,0162015Assets 2016: $53,529Liabilities 2016: $7,808Net Assets 2016: $45,7212016Assets 2017: $239,328Liabilities 2017: $34,375Net Assets 2017: $204,9532017Assets 2018: $501,832Liabilities 2018: $130,536Net Assets 2018: $371,2962018Assets 2019: $756,390Liabilities 2019: $140,000Net Assets 2019: $616,3902019Assets 2020: $1,078,459Liabilities 2020: $112,850Net Assets 2020: $965,6092020Assets 2021: $1,966,724Liabilities 2021: $281,689Net Assets 2021: $1,685,0352021Assets 2022: $2,302,876Liabilities 2022: $185,260Net Assets 2022: $2,117,6162022Assets 2023: $1,912,721Liabilities 2023: $269,437Net Assets 2023: $1,643,2842023Assets 2024: $1,032,170Liabilities 2024: $245,270Net Assets 2024: $786,9002024

Highlighted filing

2023

Assets$1,912,721
Liabilities$269,437
Net Assets$1,643,284

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2014: $102,243Expenses 2014: $96,883Net Income 2014: $5,3602014Revenue 2015: $373,015Expenses 2015: $325,274Net Income 2015: $47,7412015Revenue 2016: $699,000Expenses 2016: $725,624Net Income 2016: -$26,6242016Revenue 2017: $1,400,692Expenses 2017: $1,232,796Net Income 2017: $167,8962017Revenue 2018: $2,117,031Expenses 2018: $1,954,907Net Income 2018: $162,1242018Revenue 2019: $2,300,000Expenses 2019: $1,825,057Net Income 2019: $474,9432019Revenue 2020: $3,889,648Expenses 2020: $3,386,403Net Income 2020: $503,2452020Revenue 2021: $6,480,550Expenses 2021: $5,777,913Net Income 2021: $702,6372021Revenue 2022: $6,914,438Expenses 2022: $6,481,857Net Income 2022: $432,5812022Revenue 2023: $3,679,578Expenses 2023: $4,153,912Net Income 2023: -$474,3342023Revenue 2024: $1,045,898Expenses 2024: $1,907,766Net Income 2024: -$861,8682024

Highlighted filing

2023

Revenue$3,679,578
Expenses$4,153,912
Net Income-$474,334
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Nov 14, 2024
Return Version
2023v5.1
Gross Receipts
$3,679,578
Mission and Program Overview

Mission

Divinity prophet and associates, is a non-profit established toprovide shelter care and theraputic services for dependent, neglected and disadvantaged young adults and young ambulatory only.

Non-profit established to provide shelter care and theraputic services for dependent, neglected and disaadvantaged young adults and young ambulatory only.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,451,149$1,746,453▲ $295,304
Accounts Receivable$744,077$129,721▼ $614,356
Prepaid Expenses and Deferred Charges$22,257--
Land, Buildings, and Equipment, Net$31,862$19,028▼ $12,834
Total Assets$2,302,876$1,912,721▼ $390,155
Other Assets Total$53,531$17,519▼ $36,012
Liabilities
Accounts Payable and Accrued Expenses$185,260$269,437▲ $84,177
Total Liabilities$185,260$269,437▲ $84,177
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,117,616$1,643,284▼ $474,332
Total Net Assets Fund Balance$2,117,616$1,643,284▼ $474,332
Total Liabilities and Net Assets / Fund Balance$2,302,876$1,912,721▼ $390,155

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$19,028$36,676$55,704
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Hope RicksChairmanFT$164,160$5,908$170,068
Malcolm GainesCFOPT$28,450$1,025$29,475

Board Members and Trustees

NameTitle
Ebony Maxey WallaceDirector
Jemal PowellDirector
Megan FauxDirector
Brent StandfordSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$2,741,681
Program Service Revenue
$934,306
Investment Income
$3,566
Other Revenue
$25
Change in Net Assets
$-474,334
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,339,020
Salaries, Compensation, and Employee Benefits$1,809,815
Grants and Similar Amounts Paid$5,077
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,423,581--$1,423,581
Occupancy$1,209,256$114,492-$1,323,748
Current Officers, Directors, Trustees, and Key Employees$85,034$114,509-$199,543
Payroll Taxes$125,970$9,482-$135,452
All Other Expenses$85,949$34,214-$120,163
Insurance-$73,130-$73,130
Office Expenses-$62,600-$62,600
Other Employee Benefits$51,239--$51,239
Other Expenses$48,063$500-$48,063
Travel$19$42,030-$42,049
Fees for Services Other$846$29,237-$30,083
Fees for Services Accounting-$19,329-$19,329
Depreciation Depletion$10,909$1,925-$12,834
Grants to Domestic Orgs$4,827--$4,827
Grants to Domestic Individuals$250--$250
Total Functional Expenses$3,652,464$501,448$0$4,153,912
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
Backup withholding compliance
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
No
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, Part VI, Section B, Line 11B

The 990 is reviewed by the board of directors before it is filed.

Form 990, Part VI, Section C, Line 18

Financial information will be provided within 24 hours within written request.

Form 990, Part VI, Section C, Line 19

No other documents available to the public.

Filing and Contact Details

Filer

Filer Name
Divinity Prophet and Associates
EIN
45-0650646
Phone
3103277335
Address
2441 W 205TH STREET C205, TORRANCE, CA 90501

Signing Officer

Name
Hope Ricks
Title
Executive Director
Phone
3103277335
Signed
2024-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Hope Ricks
Formed
2009
Legal Domicile
CA
Voting Board Members
6
Independent Board Members
4
Employees
51
Volunteers
0

Preparer

Firm
The Pun Group Llp
Address
200 E SANDPOINTE AVENUE SUITE 600, SANTA ANA, CA 92707
Preparer
Kenneth H Pun
Phone
9497778800
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

ROUNDING ADJUSTMENT 2.

FORM 990, PART XII, LINE 2C:

The organization did not change its oversight process during the year.

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IRS990/RegularMonitoringEnfrcInd00
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IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
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IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt03566
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0255
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0155
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt093
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt04069
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IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02741681
IRS990ScheduleA/TotalSupportAmt02745750
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IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt036676
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt055704
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IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
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IRS990ScheduleJ/InitialContractExceptionInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS REVIEWED BY THE BOARD OF DIRECTORS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FINANCIAL INFORMATION WILL BE PROVIDED WITHIN 24 HOURS WITHIN WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2NO OTHER DOCUMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ROUNDING ADJUSTMENT 2.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DID NOT CHANGE ITS OVERSIGHT PROCESS DURING THE YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
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IRS990/TotalProgramServiceExpensesAmt03652464
IRS990/TotalProgramServiceRevenueAmt0934306
IRS990/TotalReportableCompFromOrgAmt0192610
IRS990/TotalRevenueGrp/ExclusionAmt03566
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IRS990/WebsiteAddressTxt0WWW.DIVINITYPROPHET.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0HOPE RICKS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum03103277335
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DIVINITY PROPHET AND ASSOCIATES
ReturnHeader/Filer/BusinessNameControlTxt0DIVI
ReturnHeader/Filer/EIN0450650646
ReturnHeader/Filer/PhoneNum03103277335
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ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0464016990
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0THE PUN GROUP LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0200 E SANDPOINTE AVENUE SUITE 600
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0SANTA ANA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092707
ReturnHeader/PreparerPersonGrp/PhoneNum09497778800
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KENNETH H PUN
ReturnHeader/ReturnTs02024-11-14T13:03:08-06:00
ReturnHeader/ReturnTypeCd0990

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