Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
EIN 45-2800251 • 501(c)3 • Norcross, GA
Profile
To create public awareness of shallow water blackout, including the following:1. To ban prolonged breath-holding from pools unless one is safety-trained in freediving.2. For children to be raised under the knowledge that under water breath holding is dangerous and should not be encouraged.3. To have warning labels of the dangers of prolonged breath-holding and the dangers of under-water blackouts on all spearfishing equipment, advocating safety courses in freediving.4. Ideally, to have spearfishing licensed separately from saltwater fishing, similar to a hunting license, which requires a safety course.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
88th percentile
Higher debt load relative to assets than 88% of similar nonprofits.
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
84th percentile
Higher top officer pay than 84% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
95th percentile
Faster asset growth than 95% of similar nonprofits.
Revenue Growth
97th percentile
Faster revenue growth than 97% of similar nonprofits.
Assets
Up$145,591
Up $91,600 (+170%) from 2023
Liabilities
Flat$64,500
Flat from 2023
Net Assets
Up$81,091
Up $91,600 (+872%) from 2023
Revenue
Up$354,740
Up $266,843 (+304%) from 2023
Expenses
Up$263,140
Up $178,185 (+210%) from 2023
Net Income
Up$91,600
Up $88,658 (+3014%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
To create public awareness of shallow water blackout, including the following:1. To ban prolonged breath-holding from pools unless one is safety-trained in freediving.2. For children to be raised under the knowledge that under water breath holding is dangerous and should not be encouraged.3. To have warning labels of the dangers of prolonged breath-holding and the dangers of under-water blackouts on all spearfishing equipment, advocating safety courses in freediving.4. Ideally, to have spearfishing licensed separately from saltwater fishing, similar to a hunting license, which requires a safety course.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $53,991 | $145,590 | ▲ $91,599 |
| Loans From Officers Directors | $64,500 | $64,500 | → $0 |
| Savings and Temporary Cash Investments | - | $0 | - |
| Accounts Receivable | - | $0 | - |
| Other Notes and Loans Receivable, Net | - | $0 | - |
| Pledges and Grants Receivable | - | $0 | - |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | - | $0 | - |
| Investments Program Related | - | $0 | - |
| Investments in Publicly Traded Securities | - | $0 | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Intangible Assets | - | $0 | - |
| Inventories for Sale or Use | - | $0 | - |
| Prepaid Expenses and Deferred Charges | - | $0 | - |
| Total Assets | $53,991 | $145,591 | ▲ $91,600 |
| Other Assets Total | - | $1 | - |
| Liabilities | |||
| Total Liabilities | $64,500 | $64,500 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-10,509 | $81,091 | ▲ $91,600 |
| Total Net Assets Fund Balance | $-10,509 | $81,091 | ▲ $91,600 |
| Total Liabilities and Net Assets / Fund Balance | $53,991 | $145,591 | ▲ $91,600 |
| Name | Title |
|---|---|
| Rhonda Dawes Milner | Chairman |
| Chadwick Watson | Vice-chairman |
| Erin Watson | Assistant Director |
| Rebecca Brittan Jackson | Executive Director |
| Patricia Watson | Secretary |
| Gene W Milner Jr | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $263,140 |
| Total Fundraising Expense | $78,719 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Travel | $56,641 | - | - | $56,641 |
| Other Expenses | $15,454 | $24,891 | $51,847 | $15,454 |
| All Other Expenses | $12,880 | $2,563 | - | $15,443 |
| Office Expenses | $2,878 | - | $1,980 | $4,858 |
| Insurance | $758 | - | - | $758 |
| Fees for Services Legal | - | $224 | - | $224 |
| Total Functional Expenses | $156,743 | $27,678 | $78,719 | $263,140 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | $64,500 | $64,500 | → $0 |
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
“No review was or will be conducted.”
“No documents available to the public.”
“Change of namethe original name of the entity was: shallow water blackout prevention, inc.on may 9, 2023 the entity adopted an amendment changing its name to: underwater hypoxic blackout prevention, inc.the amendment was filed with the georgia secretary of state and its change of name became effective june 19, 2023.attached to the e-file of this return is a pdf containing the following documents:certificate of amendment (name change) issued by the state of georgia secretary of state certifying that the entity filed articles/certificate of amendment in the the office of the secretay of state on 6/19/2023 changing its name to underwater hypoxic blackout prevention, inc.first amendment to the bylaws of shallow water blackout prevention, inc. Adopted by the entity to change its name”
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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| IRS990/ActivityOrMissionDesc | 0 | TO CREATE PUBLIC AWARENESS OF SHALLOW WATER BLACKOUT, INCLUDING THE FOLLOWING:1. TO BAN PROLONGED BREATH-HOLDING FROM POOLS UNLESS ONE IS SAFETY-TRAINED IN FREEDIVING.2. FOR CHILDREN TO BE RAISED UNDER THE KNOWLEDGE THAT UNDER WATER BREATH HOLDING IS DANGEROUS AND SHOULD NOT BE ENCOURAGED.3. TO HAVE WARNING LABELS OF THE DANGERS OF PROLONGED BREATH-HOLDING AND THE DANGERS OF UNDER-WATER BLACKOUTS ON ALL SPEARFISHING EQUIPMENT, ADVOCATING SAFETY COURSES IN FREEDIVING.4. IDEALLY, TO HAVE SPEARFISHING LICENSED SEPARATELY FROM SALTWATER FISHING, SIMILAR TO A HUNTING LICENSE, WHICH REQUIRES A SAFETY COURSE. |
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| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 15443 |
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| IRS990/MissionDesc | 0 | TO CREATE PUBLIC AWARENESS OF SHALLOW WATER BLACKOUT, INCLUDING THE FOLLOWING:1. TO BAN PROLONGED BREATH-HOLDING FROM POOLS UNLESS ONE IS SAFETY-TRAINED IN FREEDIVING.2. FOR CHILDREN TO BE RAISED UNDER THE KNOWLEDGE THAT UNDER WATER BREATH HOLDING IS DANGEROUS AND SHOULD NOT BE ENCOURAGED.3. TO HAVE WARNING LABELS OF THE DANGERS OF PROLONGED BREATH-HOLDING AND THE DANGERS OF UNDER-WATER BLACKOUTS ON ALL SPEARFISHING EQUIPMENT, ADVOCATING SAFETY COURSES IN FREEDIVING.4. IDEALLY, TO HAVE SPEARFISHING LICENSED SEPARATELY FROM SALTWATER FISHING, SIMILAR TO A HUNTING LICENSE, WHICH REQUIRES A SAFETY COURSE. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | CHANGE OF NAMETHE ORIGINAL NAME OF THE ENTITY WAS: SHALLOW WATER BLACKOUT PREVENTION, INC.ON MAY 9, 2023 THE ENTITY ADOPTED AN AMENDMENT CHANGING ITS NAME TO: UNDERWATER HYPOXIC BLACKOUT PREVENTION, INC.THE AMENDMENT WAS FILED WITH THE GEORGIA SECRETARY OF STATE AND ITS CHANGE OF NAME BECAME EFFECTIVE JUNE 19, 2023.ATTACHED TO THE E-FILE OF THIS RETURN IS A PDF CONTAINING THE FOLLOWING DOCUMENTS:CERTIFICATE OF AMENDMENT (NAME CHANGE) ISSUED BY THE STATE OF GEORGIA SECRETARY OF STATE CERTIFYING THAT THE ENTITY FILED ARTICLES/CERTIFICATE OF AMENDMENT IN THE THE OFFICE OF THE SECRETAY OF STATE ON 6/19/2023 CHANGING ITS NAME TO UNDERWATER HYPOXIC BLACKOUT PREVENTION, INC.FIRST AMENDMENT TO THE BYLAWS OF SHALLOW WATER BLACKOUT PREVENTION, INC. ADOPTED BY THE ENTITY TO CHANGE ITS NAME |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, Line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section C, Line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Statement Note 1 |
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| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | RHONDA DAWES MILNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President & CEO |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-10 |
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| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Brooks Cook & Associates LLC |
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| ReturnHeader/ReturnTs | 0 | 2025-11-11T13:10:43-08:00 |
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| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
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