Civic Intelligence

United States Diving Foundation

EIN 31-1153995 • 501(c)3 • Dallas, TX

Profile

To carry out the educational functions of the foundation's single member, usa diving, inc.

PO Box 670408Dallas, TX 75367

www.usadivingfoundation.org

Siviq Scores

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

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

62nd percentile

0.15x

Higher debt load relative to revenue than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

8th percentile

-38%

Higher net margin than 8% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

42nd percentile

$8,250

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

58th percentile

6.4%

Faster asset growth than 58% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

90th percentile

94%

Faster revenue growth than 90% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets33rd percentile

Assets

Up

$4,456,731

Up $267,079 (+6.4%) from 2023

Liabilities

Up

$50,000

Up $48,730 (+3837%) from 2023

Net Assets

Up

$4,406,731

Up $218,349 (+5.2%) from 2023

Operations
Liabilities / Revenue62nd percentileNet Margin8th percentile

Revenue

Up

$323,705

Up $157,083 (+94%) from 2023

Expenses

Up

$448,221

Up $174,644 (+64%) from 2023

Net Income

Down

-$124,516

Down $17,561 (-16%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth58th percentile

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

$6.0M$4.0M$2.0M$0Assets 2011: $3,892,288Liabilities 2011: $42,500Net Assets 2011: $3,849,7882011Assets 2012: $4,232,834Liabilities 2012: $7,120Net Assets 2012: $4,225,7142012Assets 2013: $4,641,151Liabilities 2013: $62,500Net Assets 2013: $4,578,6512013Assets 2015: $4,495,159Liabilities 2015: $0Net Assets 2015: $4,495,1592015Assets 2016: $4,540,585Liabilities 2016: $45,019Net Assets 2016: $4,495,5662016Assets 2018: $4,474,619Liabilities 2018: $52,862Net Assets 2018: $4,421,7572018Assets 2019: $5,001,696Liabilities 2019: $5,275Net Assets 2019: $4,996,4212019Assets 2020: $4,600,524Liabilities 2020: $47,259Net Assets 2020: $4,553,2652020Assets 2021: $5,121,199Liabilities 2021: $271,337Net Assets 2021: $4,849,8622021Assets 2022: $3,859,409Liabilities 2022: $50,000Net Assets 2022: $3,809,4092022Assets 2023: $4,189,652Liabilities 2023: $1,270Net Assets 2023: $4,188,3822023Assets 2024: $4,456,731Liabilities 2024: $50,000Net Assets 2024: $4,406,7312024

Highlighted filing

2024

Assets$4,456,731
Liabilities$50,000
Net Assets$4,406,731
Open 2024 Filing

Operations Trend

Revenue Growth90th percentile

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2011: $334,6542011Expenses 2012: $268,9852012Revenue 2013: $333,174Expenses 2013: $329,152Net Income 2013: $4,0222013Revenue 2015: $1,015,722Expenses 2015: $812,592Net Income 2015: $203,1302015Revenue 2016: $391,815Expenses 2016: $575,566Net Income 2016: -$183,7512016Revenue 2018: $271,353Expenses 2018: $324,915Net Income 2018: -$53,5622018Revenue 2019: $966,511Expenses 2019: $1,064,132Net Income 2019: -$97,6212019Revenue 2020: $279,562Expenses 2020: $873,220Net Income 2020: -$593,6582020Revenue 2021: $276,759Expenses 2021: $366,536Net Income 2021: -$89,7772021Revenue 2022: $209,882Expenses 2022: $347,305Net Income 2022: -$137,4232022Revenue 2023: $166,622Expenses 2023: $273,577Net Income 2023: -$106,9552023Revenue 2024: $323,705Expenses 2024: $448,221Net Income 2024: -$124,5162024

Highlighted filing

2024

Revenue$323,705
Expenses$448,221
Net Income-$124,516
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$4,456,731
Liabilities
$50,000
Net assets
$4,406,731
Revenue
$323,705
Expenses
$448,221
Net income
-$124,516
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.46$0.05$4.41$0.32$0.45$0.12
2023Detailed filing. Detailed filing data is available for this year.$4.19$0.00$4.19$0.17$0.27$0.11
2022Detailed filing. Detailed filing data is available for this year.$3.86$0.05$3.81$0.21$0.35$0.14
2021Detailed filing. Detailed filing data is available for this year.$5.12$0.27$4.85$0.28$0.37$0.09
2020Detailed filing. Detailed filing data is available for this year.$4.60$0.05$4.55$0.28$0.87$0.59
2019Detailed filing. Detailed filing data is available for this year.$5.00$0.01$5.00$0.97$1.06$0.10
2018Detailed filing. Detailed filing data is available for this year.$4.47$0.05$4.42$0.27$0.32$0.05
2016Detailed filing. Detailed filing data is available for this year.$4.54$0.05$4.50$0.39$0.58$0.18
2015Detailed filing. Detailed filing data is available for this year.$4.50$0.00$4.50$1.02$0.81$0.20
2013Detailed filing. Detailed filing data is available for this year.$4.64$0.06$4.58$0.33$0.33$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.23$0.01$4.23$0.27
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.89$0.04$3.85$0.33
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 21, 2025
Return Version
2024v5.2
Gross Receipts
$1,270,910
Mission and Program Overview

Mission

United States Diving Foundation, Inc. USDF was formed to benefit and perform the function of and carry out the educational programs of USA Diving, Inc., the sole member of USDF.

To carry out the educational functions of the foundation's single member, usa diving, inc.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,144,948$4,441,354▲ $296,406
Pledges and Grants Receivable$18,000--
Cash and Non-Interest-Bearing Accounts$24,587$13,259▼ $11,328
Prepaid Expenses and Deferred Charges$2,117$2,118▲ $1
Total Assets$4,189,652$4,456,731▲ $267,079
Liabilities
Grants Payable$1,270$50,000▲ $48,730
Total Liabilities$1,270$50,000▲ $48,730
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,128,752$3,789,269▲ $1,660,517
Net Assets With Donor Restrictions$2,059,630$617,462▼ $1,442,168
Total Net Assets Fund Balance$4,188,382$4,406,731▲ $218,349
Total Liabilities and Net Assets / Fund Balance$4,189,652$4,456,731▲ $267,079
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleBaseTotal
Michael WhitlockAssistant Treasurer$8,250$8,250
Todd SmithPresident$7,700$7,700

Board Members and Trustees

NameTitle
Casey LynchChair
Bryce KleinBoard Member
Ginaia KellyBoard Member
Kristin RobertsBoard Member
Theodore J Smith IiiBoard Member
Camila KnowlesSecretary
Marcela GroverTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,717
Program Service Revenue
$0
Investment Income
$321,988
Other Revenue
$0
All Other Contributions
$1,717
Change in Net Assets
$-124,516
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$321,950
Other Expenses$110,321
Salaries, Compensation, and Employee Benefits$15,950
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$299,450--$299,450
Fees for Service Investment Mgmnt Fees-$53,442-$53,442
Grants to Domestic Individuals$22,500--$22,500
Current Officers, Directors, Trustees, and Key Employees$4,950$11,000-$15,950
Fees for Services Legal-$11,052-$11,052
Fees for Services Other-$7,850-$7,850
Travel-$2,968-$2,968
Insurance-$2,823-$2,823
Other Expenses-$116-$116
Total Functional Expenses$326,900$121,321$0$448,221
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
USA Diving IncIndianapolis, IN501(c)(3)General Operation and Training Camp$299,450
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
No
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

“President and treasurer have reviewed the compiled financial statements, form 990 with all applicable supporting schedules, a packet is mailed to each of the trustees with instructions to review the enclosed documents and submit any questions or comments to the president prior to the fall meeting of the trustees scheduled mid-september. The president and or the chairman will make an effort to get all the questions resolved prior to the meeting and include on the agenda to approve the annual compiled financial statements and form 990.”

Form 990, Part VI, Section B, Line 12C

“Also included in the packet is an annual conflict of interest disclosure form to be signed and submitted prior to the september meeting.”

Form 990, Part VI, Section C, Line 19

“Governing documents made available upon requests.”

Filing and Contact Details

Filer

Filer Name
United States Diving Foundation
EIN
31-1153995
Phone
3172017824
Address
PO BOX 670408, DALLAS, TX 75367

Signing Officer

Name
Casey Lynch
Title
Chair
Phone
3172017824
Signed
2025-10-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Casey Lynch
Formed
1985
Legal Domicile
In
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
7

Preparer

Firm
Sikich LLC
Address
8555 N RIVER RD 300, INDIANAPOLIS, IN 46240
Preparer
Bridgette Mugge
Phone
3178424466
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The foundation is a nonprofit organization that is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue code (irc) and comparable state law as a charitable organization. The foundation has been classified as an entity that is not a private foundation. The foundation is no longer subject to u.s. Federal or state examinations by tax authorities for tax years prior to december 31, 2021.”

Raw XML AppendixShowing 400 of 440 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.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CARRY OUT THE EDUCATIONAL FUNCTIONS OF THE FOUNDATION'S SINGLE MEMBER, USA DIVING, INC.
IRS990/AddressChangeInd0X
IRS990/AllOtherContributionsAmt01717
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/PersonNm0CASEY LYNCH
IRS990/BooksInCareOfDetail/PhoneNum03172017824
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 670408
IRS990/BooksInCareOfDetail/USAddress/CityNm0DALLAS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TX
IRS990/BooksInCareOfDetail/USAddress/ZIPCd075367
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt024587
IRS990/CashNonInterestBearingGrp/EOYAmt013259
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt011000
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt04950
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt015950
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01717
IRS990/CYGrantsAndSimilarPaidAmt0321950
IRS990/CYInvestmentIncomeAmt0321988
IRS990/CYOtherExpensesAmt0110321
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-124516
IRS990/CYSalariesCompEmpBnftPaidAmt015950
IRS990/CYTotalExpensesAmt0448221
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0323705
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0BLOCK GRANT IS USED TO SUPPLEMENT THE OPERATING BUDGET OF USA DIVING, INC. THE GRANTS WAS USED FOR PAYROLL AND BENEFITS AND ALSO THE FOR USA DIVING STAFF IN SUPPORTING ROLES FOR THE GENERAL MEMBERSHIP.INCLUDING COMMUNICATIONS AND TRAVEL ARRANGEMENTS FOR ELITE DIVERS, AND COACHES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt02059630
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt0617462
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0218334
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011052
IRS990/FeesForServicesLegalGrp/TotalAmt011052
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt07850
IRS990/FeesForServicesOtherGrp/TotalAmt07850
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt053442
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt053442
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0CASEY LYNCH
IRS990/Form990PartVIISectionAGrp/PersonNm1CAMILA KNOWLES
IRS990/Form990PartVIISectionAGrp/PersonNm2MARCELA GROVER
IRS990/Form990PartVIISectionAGrp/PersonNm3BRYCE KLEIN
IRS990/Form990PartVIISectionAGrp/PersonNm4THEODORE J SMITH III
IRS990/Form990PartVIISectionAGrp/PersonNm5KRISTIN ROBERTS
IRS990/Form990PartVIISectionAGrp/PersonNm6GINAIA KELLY
IRS990/Form990PartVIISectionAGrp/PersonNm7TODD SMITH
IRS990/Form990PartVIISectionAGrp/PersonNm8MICHAEL WHITLOCK
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt77700
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt88250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt8ASSISTANT TREASURER
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01985
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt0213750
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantAmt0200000
IRS990/GrantsPayableGrp/BOYAmt01270
IRS990/GrantsPayableGrp/EOYAmt050000
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt022500
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt022500
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt0299450
IRS990/GrantsToDomesticOrgsGrp/TotalAmt0299450
IRS990/GrantsToIndividualsInd01
IRS990/GrantsToOrganizationsInd01
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt01160955
IRS990/GrossReceiptsAmt01270910
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt02823
IRS990/InsuranceGrp/TotalAmt02823
IRS990/InvestmentIncomeGrp/ExclusionAmt0108238
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0108238
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04144948
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04441354
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0IN
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0947205
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CARRY OUT THE EDUCATIONAL FUNCTIONS OF THE FOUNDATION'S SINGLE MEMBER, USA DIVING, INC.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04188382
IRS990/NetAssetsOrFundBalancesEOYAmt04406731
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0213750
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0213750
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0342870
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02128752
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03789269
IRS990/NondeductibleContributionsInd00
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0MEALS AND ENTERTAINMENT
IRS990/OtherExpensesGrp/Desc1POSTAGE
IRS990/OtherExpensesGrp/Desc2BANK FEES
IRS990/OtherExpensesGrp/Desc3DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt031730
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1190
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2150
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3116
IRS990/OtherExpensesGrp/TotalAmt031730
IRS990/OtherExpensesGrp/TotalAmt1190
IRS990/OtherExpensesGrp/TotalAmt2150
IRS990/OtherExpensesGrp/TotalAmt3116
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt018000
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02117
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt02118
IRS990/PrincipalOfficerNm0CASEY LYNCH
IRS990/PriorPeriodAdjustmentsAmt0-5
IRS990/ProfessionalFundraisingInd00
IRS990/ProgSrvcAccomActy2Grp/Desc0MEDICAL SUPPORT AND NEUTRAL OFFICAL SUPPORT
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt099833
IRS990/ProgSrvcAccomActy2Grp/GrantAmt091450
IRS990/ProgSrvcAccomActy3Grp/Desc0USA DIVING HIGH DIVE GRANTUSA DIVING HIGH PERFORMANCE DIRECTOR, REQUESTED $60,000 TO COVER USA DIVING TRAINING CAMP, AND EXPENSES INCURRED FOR THE ATHLETES TO ATTEND THE QUALIFYING EVENT. APPROXIMATELY $20,000 FOR THE TRAINING CAMP AND QUALIFYING EVENT. RAY RUDE GIFT COMMITTEE FUNDED $20,000. THE RAY RUDE GIFT COMMITTEE (RRGC) AGREED TO FUND THE EXPENSES FOR THE USA DIVING TRAINING CAMP AND THE TBA QUALIFYING EVENT FOR 2023 FINA WORLD CHAMPIONSHIPS HOSTED IN FUKUOKA, JAPAN WILL INCLUDE HIGH DIVE EVENT. SUBJECT TO PLACEMENTS AT THE QUALIFYING EVENT USA DIVING WILL SEND SIX HIGH DIVING ATHLETES, ONE COACH AND ONE MEDICAL STAFF MEMBER. EVENT. THE FUNDS WILL COVER AIRFARE, ACCOMMODATIONS, BOOKING FEES AND MEDICAL INSURANCE FOR TEN TEAM MEMBERS AT THE QUALIFYING EVENT.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt08733
IRS990/ProgSrvcAccomActy3Grp/GrantAmt08000
IRS990/ProgSrvcAccomActyOtherGrp/Desc0FOR STUDY AND AWARDS:-THE CONTRIBUTION WAS MADE TO COACHES AS PART OF THE BENJAMIN AWARD AND TO SUPPORT A STATISTICAL STUDY ON THE SAFETY OF DIVING.
IRS990/ProgSrvcAccomActyOtherGrp/GrantAmt022500
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt028097
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0185000
IRS990/PYInvestmentIncomeAmt0138525
IRS990/PYOtherExpensesAmt071177
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-106955
IRS990/PYSalariesCompEmpBnftPaidAmt017400
IRS990/PYTotalExpensesAmt0273577
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0166622
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-124516
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd00
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0ANNUALLY, USA DIVING INC. ELECTS THREE OF NINE FOUNDATION TRUSTEES FOR A THREE-YEAR TERM
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART IV, SECTION B, LINE 1
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0310986868
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd07
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0299450
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0USA DIVING INC
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0299450
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FOUNDATION IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND COMPARABLE STATE LAW AS A CHARITABLE ORGANIZATION. THE FOUNDATION HAS BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION. THE FOUNDATION IS NO LONGER SUBJECT TO U.S. FEDERAL OR STATE EXAMINATIONS BY TAX AUTHORITIES FOR TAX YEARS PRIOR TO DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt010000
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt112500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0AWARD TO COACHES (THE BENJAMIN AWARD)
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1STUDY AWARD
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt11
IRS990ScheduleI/RecipientTable/CashGrantAmt0299450
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501(C)(3)
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0GENERAL OPERATION AND TRAINING CAMP
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0USA DIVING INC
IRS990ScheduleI/RecipientTable/RecipientEIN0310986868
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt09801 FALLS CREEK RD 412
IRS990ScheduleI/RecipientTable/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0IN
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd046256
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0GRANT RECIPIENTS FILE FINAL REPORTS, WHICH ARE REVIEWED BY THE PRESIDENT AND THEN THE BOARD OF TRUSTEES.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 2:
IRS990ScheduleI/Total501c3OrgCnt01
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PRESIDENT AND TREASURER HAVE REVIEWED THE COMPILED FINANCIAL STATEMENTS, FORM 990 WITH ALL APPLICABLE SUPPORTING SCHEDULES, A PACKET IS MAILED TO EACH OF THE TRUSTEES WITH INSTRUCTIONS TO REVIEW THE ENCLOSED DOCUMENTS AND SUBMIT ANY QUESTIONS OR COMMENTS TO THE PRESIDENT PRIOR TO THE FALL MEETING OF THE TRUSTEES SCHEDULED MID-SEPTEMBER. THE PRESIDENT AND OR THE CHAIRMAN WILL MAKE AN EFFORT TO GET ALL THE QUESTIONS RESOLVED PRIOR TO THE MEETING AND INCLUDE ON THE AGENDA TO APPROVE THE ANNUAL COMPILED FINANCIAL STATEMENTS AND FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ALSO INCLUDED IN THE PACKET IS AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM TO BE SIGNED AND SUBMITTED PRIOR TO THE SEPTEMBER MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS MADE AVAILABLE UPON REQUESTS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0USA DIVING INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0310986868
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0OH
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0GRANTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 7
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt09801 FALL CREEK RD STE 412
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0INDIANAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0IN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd046204
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0299450
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0USA DIVING INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0B
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0IN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04189652
IRS990/TotalAssetsEOYAmt04456731
IRS990/TotalAssetsGrp/BOYAmt04189652
IRS990/TotalAssetsGrp/EOYAmt04456731
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01717
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0121321
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0326900
IRS990/TotalFunctionalExpensesGrp/TotalAmt0448221
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01270
IRS990/TotalLiabilitiesEOYAmt050000
IRS990/TotalLiabilitiesGrp/BOYAmt01270
IRS990/TotalLiabilitiesGrp/EOYAmt050000
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04188382
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04406731
IRS990/TotalOtherCompensationAmt00
IRS990/TotalOtherProgSrvcGrantAmt022500
IRS990/TotalProgramServiceExpensesAmt0326900
IRS990/TotalReportableCompFromOrgAmt015950
IRS990/TotalRevenueGrp/ExclusionAmt0321988
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0323705
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04189652
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04456731
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt02968
IRS990/TravelGrp/TotalAmt02968
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.