Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Piedmont Diving and Rescue
EIN 31-1785596 • 501(c)7 • Taylorsville, NC
Profile
Providing recreational scuba-diving opportunities.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
41st percentile
Faster asset growth than 41% of similar nonprofits.
Revenue Growth
25th percentile
Faster revenue growth than 25% of similar nonprofits.
Balance Sheet
Assets
Down$296,725
Down $2,510 (-0.8%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$296,725
Down $2,510 (-0.8%) from 2024
Revenue
Down$60,103
Down $8,458 (-12%) from 2024
Expenses
Down$62,614
Down $1,538 (-2.4%) from 2024
Net Income
Down-$2,511
Down $6,920 (-157%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $296,725
- Liabilities
- -
- Net assets
- $296,725
- Revenue
- $60,103
- Expenses
- $62,614
- Net income
- -$2,511
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 13, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $60,103
Mission and Program Overview
Mission
Providing recreational scuba-diving opportunities.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PDRA MAINTAINED 3 WATER-FILLED ROCK QUARRIES FOR MEMBERS TO USE FOR SCUBA AND SKIN-DIVING ACTIVITIES ON A 24 HOUR BASIS. AN ESTIMATE 80-85% OF THE ASSOCIATION'S APPROXIMATELY 1,100 MEMBERS USED THE QUARRIES A MINIMUM OF 1 -2 TIMES DURING 2023. | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| BARRY MOORE | Director Bod | - | $0 | - | - |
| GARTH MCCLUNE | Secretary | - | $0 | - | - |
| JOHN CAMINO | Director Bod | - | $0 | - | - |
| CHUCK MILER | Director Bod | - | $0 | - | - |
| ROBERT VEITCH | Director Bod | - | $0 | - | - |
| DEVEN SIMMERSON | Vice Preside | - | $0 | - | - |
| KAREN HUGHES | Director Bod | - | $0 | - | - |
| JD BOX | Director Bod | - | $0 | - | - |
| MICHELLE SLATE | President | - | $0 | - | - |
| PHIL HOGAN | Director Bod | - | $0 | - | - |
| STEVE HUGHES | Director Bod | - | $0 | - | - |
| MARK WHITNEY | Director Bod | - | $0 | - | - |
| TIM STAFFORD | Treasurer | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Piedmont Diving and Rescue
- EIN
- 31-1785596
- Phone
- 8283104471
- Address
- 420 TAYLORSVILLE BEACH CT, TAYLORSVILLE, NC 28681
Signing Officer
- Name
- Tim Stafford
- Title
- Treasurer
- Phone
- 8283104471
- Signed
- 2026-02-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Stephen P Priestley CPA Pllc
- Address
- 252 1ST AVE NW, HICKORY, NC 28601
- Preparer
- Stephen P Priestley
- Phone
- 8288559414
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses bank fees 38 insurance 6,616 office supplies 3,629 quarry maintenance 7,858 treasure hunt 6,238 website, web hosting 3,121 porta johns 8,396 equipment maintenance 375 memorial monument 750 non-investment depreciation 13,169 total 50,190”
Form 990-ez, Part II, Line 24
“0 0 less accumulated depreciation 0 0 total 0 0”
Form 990-ez, Part III, Line 28
“Pdra maintained 3 water-filled rock quarries for members to use for scuba and skin-diving activities on a 24 hour basis. An estimate 80-85% of the association's approximately 1,100 members used the quarries a minimum of 1 -2 times during 2023.”
Raw XML Appendix142 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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|---|---|---|
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| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | TIM STAFFORD |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8283104471 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 420 TAYLORSVILLE BEACH CT |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | TAYLORSVILLE |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28681 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 140223 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 132974 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 54276 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -2511 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 5315 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 299236 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 296725 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 2381 |
| IRS990EZ/GrossReceiptsAmt | 0 | 60103 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 2381 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3446 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 159013 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 163751 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 299236 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 296725 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 299236 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 296725 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 7109 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | BARRY MOORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | GARTH MCCLUNE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | JOHN CAMINO |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | CHUCK MILER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | ROBERT VEITCH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DEVEN SIMMERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | KAREN HUGHES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | JD BOX |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | MICHELLE SLATE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | PHIL HOGAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | STEVE HUGHES |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | MARK WHITNEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | TIM STAFFORD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | VICE PRESIDE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | DIRECTOR BOD |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | TREASURER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 50190 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | PROVIDING RECREATIONAL SCUBA-DIVING OPPORTUNITIES. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PDRA MAINTAINED 3 WATER-FILLED ROCK QUARRIES FOR MEMBERS TO USE FOR SCUBA AND SKIN-DIVING ACTIVITIES ON A 24 HOUR BASIS. AN ESTIMATE 80-85% OF THE ASSOCIATION'S APPROXIMATELY 1,100 MEMBERS USED THE QUARRIES A MINIMUM OF 1 -2 TIMES DURING 2023. |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 62614 |
| IRS990EZ/TotalRevenueAmt | 0 | 60103 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.NCPDRA.ORG |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES BANK FEES 38 INSURANCE 6,616 OFFICE SUPPLIES 3,629 QUARRY MAINTENANCE 7,858 TREASURE HUNT 6,238 WEBSITE, WEB HOSTING 3,121 PORTA JOHNS 8,396 EQUIPMENT MAINTENANCE 375 MEMORIAL MONUMENT 750 NON-INVESTMENT DEPRECIATION 13,169 TOTAL 50,190 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 0 0 LESS ACCUMULATED DEPRECIATION 0 0 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | PDRA MAINTAINED 3 WATER-FILLED ROCK QUARRIES FOR MEMBERS TO USE FOR SCUBA AND SKIN-DIVING ACTIVITIES ON A 24 HOUR BASIS. AN ESTIMATE 80-85% OF THE ASSOCIATION'S APPROXIMATELY 1,100 MEMBERS USED THE QUARRIES A MINIMUM OF 1 -2 TIMES DURING 2023. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | TIM STAFFORD |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8283104471 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PIEDMONT DIVING AND RESCUE |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PIED |
| ReturnHeader/Filer/EIN | 0 | 311785596 |
| ReturnHeader/Filer/PhoneNum | 0 | 8283104471 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 420 TAYLORSVILLE BEACH CT |
| ReturnHeader/Filer/USAddress/CityNm | 0 | TAYLORSVILLE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28681 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 462893888 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | STEPHEN P PRIESTLEY CPA PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 252 1ST AVE NW |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | HICKORY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28601 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8288559414 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-02-25 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | STEPHEN P PRIESTLEY |
| ReturnHeader/ReturnTs | 0 | 2026-02-25T08:24:26-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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