Exhibit 99.2

UNITED STATES BANKRUPTCY COURT
WESTERN DIVISION OF MASSACHUSETTS

Case: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit: Hosting(1)

CHAPTER 11 MONTHLY OPERATING REPORT

FOR MONTH ENDING MAY 31, 2004

Comes Now, divine, inc. et. al. - Hosting Business

Debtor-In-Possession, and hereby submits its Monthly Operating Report for the period commencing May 1, 2004 and ending May 31, 2004 as shown by the report and exhibits consisting of 13 pages and containing the following, as indicated:

ý Monthly Reporting Questionnaire (Attachment 1)

ý Comparative Balance Sheets (Forms OPR-1 & OPR-2)

ý Summary of Accounts Receivable (Form OPR-3)

ý Schedule of Post-petition Liabilities (Form OPR-4)

ý Income Statement (Form OPR-5)

ý Statement of Sources and Uses of Cash (Form OPR-6)

I declare under penalty of perjury that this report and all attachments are true and correct to the best of my knowledge and belief.

Date: June 19, 2004		DEBTOR (S)-IN-POSSESSION

	By:	/s/ James Boles
		(Signature)

	Name & Title:			James Boles
				(Print or type)
				Liquidating CEO
	Address:		4225 Naperville Rd #400
			Lisle, IL 60532
	Telephone No.:			(630) 799-3879

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Hosting (1)

Monthly Reporting Questionnaire - Question #1

May 31, 2004

Name (2)

Title

Paydate

Gross Pay

Taxes

Deductions

Net

Tax Due

Tax Paid

Date Paid

No executives were paid in May

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

(2)The executive employees no longer remain with the debtor after of the sale of the business on May 15, 2003

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Hosting (1)

Monthly Reporting Questionnaire - Question #2

May 31, 2004

Type of Coverage	Carrier Name	Policy Number	Coverage Amounts				Expiration Date	Date Coverage Paid Through	Premium Amounts

Property	St. Paul Fire and Marine Ins. Co.	TE08500273	$	200,000		Loss Limit	8/18/2004	8/18/2004	$	5,000.00
			$	200,000		Quake
			$	200,000		Flood
			$	2,000,000		Newly Acquired Property (180 days) Building
			$	1,000,000		Newly Acquired Property (180 days) Personal
			1MM or 25		%	Debris Removal
			$	25,000		Deferred Payment
			$	50,000		Accounts Receivable
			$	50,000		Valuable Papers and Records
			$	50,000		Fine Arts
			$	150,000		Property In Transit With Worldwide Coverage Extension
			$	100,000		Unscheduled Locations
			$	25,000		Radio Active Contamination
			$	25,000		Pollution Clean Up and Removal - Current Limit
			$	25,000		Outdoor Property “Specified Perils” - Current Limit
			$	25,000		Rewards - Reporting of Illegal Acts
			$	20,000		Money & Securities (Inside Limit)
			$	10,000		Money & Securities (Outside Limit)
			$	25,000		Personal Belongings
			$	100,000		Spoilage
			$	10,000		Employee Dishonesty
			$	10,000		Catastrophic Allowance
			$	25,000		Depositors Forgery
			$	25,000		Inventory and Appraisals
			$	10,000		Endangered Property
			$	25,000		Contract Penalties
			$	50,000		Off Premised Utility Services
			$	25,000		Property In Transit

General Liability	St. Paul Fire and Marine Ins. Co.	TE08500273	$	2,000,000		General Aggregate Per Location	8/18/2004	8/18/2004	$	5,000.00
			$	1,000,000		Products/Completed Operations Aggregate
			$	1,000,000		Each Occurrence
			$	1,000,000		Fire Damage Leagal Liability, Any One Fire
			$	10,000		Medical Expenses Limit - Any One Person
						Personal and Advertising Injury - EXCLUDED

						*Employee Benefit (Claims-Made)*
			$	1,000,000		Each Claim
			$	3,000,000		Aggregate Limit
			36390			Retro Date

Auto	St. Paul Fire and Marine Ins. Co.	TE08500273	$	1,000,000		Any Auto - Liability - Includes Hired/Non-Owned	8/18/2004	8/18/2004	$	1,500.00

Worker Compensation	St. Paul Fire and Marine Ins. Co.	WVA 8502193	Statutory			Workers Compensation	8/18/2004	8/18/2004	$	2,850.00

					*Employers Liability*
			$	500,000	Bodily Injury By Accident Each Accident
			$	500,000	Bodily Injury By Disease Policy Limit
			$	500,000	Bodily Injury By Disease Each Employee

Directors & Officers	Illinois National Insurance Co.	561-50-64	$	10,000,000	Policy Limit	2/25/2004	(2)	2/25/2004	$	1,493,000.00

Excess Directors & Officers	Indian Harbor Insurance Company	ELU 83471-02	$	10,000,000	Policy Limit - $10,000,000 X $10,000,000	2/25/2004	(2)	2/25/2004	$	1,327,405.00

Directors & Officers	Illinois National Insurance Co.	8737120	$	10,000,000	Policy Limit	7/12/2004		7/12/2004	$	525,000.00

Excess Directors & Officers 2-Year Discovery divine, inc.	St. Paul Insurance Company	512CM0289	$	5,000,000	Policy Limit - $5,000,000 P/O $10,000,000 X $10,000,000	7/12/2004		7/12/2004	$	173,155.00

Excess Directors & Officers 2-Year Discovery divine, inc.	Lloyds	FD0100559	$	5,000,000	Policy Limit - $5,000,000 P/O $10,000,000 X $10,000,000	7/12/2004		7/12/2004	$	178,869.00

Excess Directors & Officers 2-Year Discovery divine, inc.	Federal Insurance Company	7023-24-49	$	10,000,000	Policy Limit - $10,000,000 X $20,000,000	7/12/2004		7/12/2004	$	199,506.00

Directors & Officers Run-Off Data Return	AIG	874-44-83	$	5,000,000	Policy Limit	1/9/2008		1/9/2008	$	678,000.00

Directors & Officers Run-Off Data Return	Genesis	YXB002041A	$	5,000,000	Policy Limit - $5,000,000 X $5,000,000	1/9/2008		1/9/2008	$	542,000.00

Directors & Officers Run-Off Data Return	XL Specialty Insurance Company	ELU81616-01	$	5,000,000	Policy Limit - $5,000,000 X $10,000,000	1/9/2008		1/9/2008	$	434,790.00

								Total	$	5,566,075.00

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

(2)Coverage expired February 25, 2004 and was not renewed.

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Hosting (1)

Monthly Reporting Questionnaire - Question #3

May 31, 2004

Bank Accounts

	Total

Bank Name:

Account Name:

Account Number:

Beginning Book Balance:	$	0.00

Plus:
Deposits	$	0.00

Less:
Disbursements	$	0.00

Other:
Transfers In (Out)	$	0.00

Ending Book Balance	$	0.00

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

Case Name: divine, inc. et. al.

Case Number: 03-11472-JNF (Jointly Administered)

Business Unit - Hosting (1)

Monthly Reporting Questionnaire - Question #4

May 31, 2004

Vendor Name	Check # or ACH Designation	Date of Payment	Pre-Petition Check or ACH Amount

No Professional Fee Payments Made in May

No Pre Petition Payments Made in May

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

COMPARATIVE BALANCE SHEETS

Case Name: divine, inc. et. al.			FORM OPR-1
Case Number: 03-11472-JNF (Jointly Administered)			Rev 7/92
Business Unit: Hosting(1)	Month Ended:	31-May
Form OPR-1

	Filing Date		31-Mar-03		30-Apr-03		31-May-03	30-Jun-03	31-Jul-03	31-Aug-03	30-Sep-03

ASSETS

CURRENT ASSETS

Cash	11,293		11,105		10,766.00		10,727.00	—	—	—	—
Restricted cash	—		—		—		—	—	—	—	—
Trade Accounts Receivable, Net (OPR-3)	4,533,128		4,390,977		3,924,480.00		—	—	—	—	—
Prepaid expenses and deposits	2,257,538		2,267,152		2,233,505.00		—	—	—	—	—

Other	360,985		337,823		282,029.00		—	—	—	—	—

TOTAL CURRENT ASSETS	7,162,944.00		7,007,058.00		6,450,780.00		10,727.00	—	—	—	—

PROPERTY, PLANT AND EQUIPMENT, AT COST	19,912,893		19,924,861		19,924,861.00		—	—	—	—	—

Less Accumulated Depreciation	(8,210,710	)	(8,773,763	)	(9,337,880.00	)	—	—	—	—	—

NET PROPERTY, PLANT AND EQUIPMENT	11,702,183.00		11,151,098.00		10,586,981.00		—	—	—	—	—

Goodwill, net	23,625,730		23,625,730		23,625,730.00		—	—	—	—	—
OTHER ASSETS	2,928		2,928		2,928.00		—	—	—	—	—

TOTAL ASSETS	42,493,785		41,786,814		40,666,419		10,727	—	—	—	—

31-Oct-03

30-Nov-03

31-Dec-03

31-Jan-04

29-Feb-04

31-Mar-04

30-Apr-04

31-May-04

ASSETS

CURRENT ASSETS

Cash

—

Restricted cash

—

Trade Accounts Receivable, Net (OPR-3)

—

Prepaid expenses and deposits

—

Other

—

TOTAL CURRENT ASSETS

—

PROPERTY, PLANT AND EQUIPMENT, AT COST

—

Less Accumulated Depreciation

—

NET PROPERTY, PLANT AND EQUIPMENT

—

Goodwill, net

—

OTHER ASSETS

—

TOTAL ASSETS

—

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

COMPARATIVE BALANCE SHEETS

Case Name: divine, inc. et. al.			FORM OPR-2
Case Number: 03-11472-JNF (Jointly Administered)			Rev 7/92
Business Unit: Hosting(1)	Month Ended:	31-May
Form OPR-2

	Filing Date	31-Mar-03	30-Apr-03	31-May-03	30-Jun-03		31-Jul-03		31-Aug-03		30-Sep-03

LIABILITIES

POST PETITION LIABILITIES	—	586,358	1,890,139.00	472,735.00	122,456.00		142,456.00		162,456.00		162,456.00

Priority Debt	381,314	250,053	235,426.00	234,511.00	234,511.00		234,511.00		234,511.00		234,511.00
Unsecured Debt	10,769,265	10,769,265	8,511,420.00	3,996,146.00	2,049,626.00		2,049,626.00		2,049,626.00		2,049,626.00
Capital Leases	13,890,028	12,609,941	11,338,526.00	2,050,656.00	1,882,454.00		1,882,454.00		1,882,454.00		1,882,454.00

TOTAL PRE-PETITION LIABILITIES	25,040,607	23,629,259	20,085,372.00	6,281,313.00	4,166,591.00		4,166,591.00		4,166,591.00		4,166,591.00

TOTAL LIABILITIES	25,040,607	24,215,617	21,975,511.00	6,754,048.00	4,289,047.00		4,309,047.00		4,329,047.00		4,329,047.00

SHAREHOLDERS’ EQUITY (DEFICIT)

INTERCOMPANY/SUBSIDIARY EQUITY	17,453,178	17,571,197	18690908	-6743321	(4,289,047	)	(4,309,047.00	)	(4,329,047.00	)	(4,329,047.00	)

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	42,493,785	41,786,814	40,666,419.00	10,727.00	—		—		—		—

	31-Oct-03		30-Nov-03		31-Dec-03		31-Jan-04		29-Feb-04		31-Mar-04		30-Apr-04		31-May-04

LIABILITIES

POST PETITION LIABILITIES	162,456.00		162,456.00		162,456.00		162,456.00		162,456.00		162,457.00		162,457.00		162,457.00

Priority Debt	234,511.00		234,511.00		234,511.00		234,511.00		234,511.00		234,511.00		234,511.00		234,511.00
Unsecured Debt	2,049,626.00		2,049,626.00		2,049,626.00		2,049,626.00		2,049,626.00		2,049,624.00		2,049,624.00		2,049,624.00
Capital Leases	1,882,454.00		1,882,454.00		1,882,454.00		1,882,454.00		1,882,454.00		1,882,455.00		1,882,455.00		1,882,455.00

TOTAL PRE-PETITION LIABILITIES	4,166,591.00		4,166,591.00		4,166,591.00		4,166,591.00		4,166,591.00		4,166,590.00		4,166,590.00		4,166,590.00

TOTAL LIABILITIES	4,329,047.00		4,329,047.00		4,329,047.00		4,329,047.00		4,329,047.00		4,329,047.00		4,329,047.00		4,329,047.00

SHAREHOLDERS’ EQUITY (DEFICIT)

INTERCOMPANY/SUBSIDIARY EQUITY	(4,329,047.00	)	(4,329,047.00	)	(4,329,047.00	)	(4,329,047.00	)	(4,329,047.00	)	(4,329,047.00	)	(4,329,047.00	)	(4,329,047.00	)

TOTAL LIABILITIES AND SHAREHOLDERS’ EQUITY	—		—		—		—		—		—		—		—

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

SUMMARY OF ACCOUNTS RECEIVABLE

Case Name: divine, inc. et. al.			FORM OPR-3
Case Number: 03-11472-JNF (Jointly Administered)			Rev 7/92
Business Unit: Hosting(1)
Form OPR-3
	Month Ended	31-May

	Total		Current	0-30 Days	31-60 Days	61-90 Days	Over 90 Days

Date of filing: 2/25/2003	5,829,786.99		3,622,085.15	1,187,352.51	377,852.04	220,884.62	421,612.67
Allowance for doubtful accounts	(1,296,660.00	)

3/31/2003	5,512,884.04		2,972,684.05	1,573,513.88	325,984.46	246,395.99	394,305.66
Allowance for doubtful accounts	(1,121,907.00	)

4/30/2003	5,175,979.17		3,342,110.44	743,139.53	372,446.59	152,650.13	565,632.48
Allowance for doubtful accounts	(1,251,499.00	)

5/31/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—

6/30/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—

7/31/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

8/31/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

9/30/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

10/31/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

11/30/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

12/31/2003	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

1/31/2004	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

2/29/2004	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

3/31/2004	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

4/30/2004	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

5/31/2004	—		—	—	—	—	—
Allowance for doubtful accounts	—		—	—	—	—	—

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

divine, inc. et al

Schedule of Post Petition Liabilities (FORM OPR-4)

Business Unit: Hosting (1)

May 31, 2004

	Date Incurred	Date Due	Total Due	Future Due	0-30 Days	31-60 Days	61-90 Days	Over 90 Days

Taxes Payable

Income taxes:
Franchise taxes		2004	8,000	8,000	—	—	—	—
Property taxes - real		2004	—	—	—	—	—	—
Property taxes - personal		2004	152,000	152,000	—	—	—	—
Sales and use taxes		2004	—	—	—	—	—	—

Employment taxes:
Federal Income Tax			—	—	—	—	—	—
FICA - Employers			—	—	—	—	—	—
FICA - Employees			—	—	—	—	—	—
Medicare - Employer			—	—	—	—	—	—
Medicare - Employee			—	—	—	—	—	—
Federal Unemployment Tax			—	—	—	—	—	—
State Income Tax			—	—	—	—	—	—
State Unemployment Tax			—	—	—	—	—	—

Other taxes			—	—	—	—	—	—

Total Taxes Payable			160,000	160,000	0	0	0	0

Postpetition Secured Debt			—	—	—	—	—	—
Postpetition Unsecured Debt			—	—	—	—	—	—
Accrued Interest Payable			—	—	—	—	—	—

Trade Accounts Payable & Other

Hosting Accounts Payable			2456.37	0	0	0	0	2456.37
Hosting Salary & Benefits Accrual			0	0	0	0	0	0
Hosting Professional Fee Accrual			0	0	0	0	0	0

TOTALS			162,456	160,000	0	0	0	2,456

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

divine, inc. et al

Attached Schedule of Post Petition Liabilities (FORM OPR-4)

Business Unit: Hosting (1)

May 31, 2004

Vendor Name	Due Date	Total Due		Future Due	0-30 Days	31-60 Days	61-90 Days	91-120 Days	Over 120

Allegiance Internet	3/19/2003	(1,166.94	)	—	—	—	—	—	(1,166.94	)
Barry Field	5/13/2003	(120.00	)	—	—	—	—	—	(120.00	)
Doyle Tarver	3/25/2003	(37.00	)	—	—	—	—	—	(37.00	)
Jerry Rabenaldt	5/6/2003	(199.80	)	—	—	—	—	—	(199.80	)
Kenneth Dempsey	3/25/2003	(50.00	)	—	—	—	—	—	(50.00	)
Mark McCue	4/1/2003	(330.26	)	—	—	—	—	—	(330.26	)
Michael Ballard	5/15/2003	(104.02	)	—	—	—	—	—	(104.02	)
Nnamdi Otue	5/6/2003	(40.00	)	—	—	—	—	—	(40.00	)
Richard Sweeney	3/11/2003	(50.00	)	—	—	—	—	—	(50.00	)
Richard Sweeney	4/15/2003	(50.00	)	—	—	—	—	—	(50.00	)
Scott Welsh	4/29/2003	(76.65	)	—	—	—	—	—	(76.65	)
Sunny Vanderbeck	3/4/2003	(95.75	)	—	—	—	—	—	(95.75	)
Vijay Karakala	5/22/2003	(40.00	)	—	—	—	—	—	(40.00	)
Vijay Karakala	5/22/2003	(45.95	)	—	—	—	—	—	(45.95	)
Wayne Null	3/25/2003	(50.00	)	—	—	—	—	—	(50.00	)

TOTAL POST PETITION (2)		(2,456.37	)	—	—	—	—	—	(2,456.37	)

Notes:

(1) Hosting consists of the following two debtors: Data Return Corporation, divine Managed Services, Inc.

(2) A majority of the Post Petition Liabilities listed above represent employee expense reports that were submitted without appropriate supporting documentation