Civic Intelligence

Shallow Water Blackout Prevention Inc

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.

5125 Peachtree Industrial BlvdNorcross, GA 30092

shallowwaterblackoutprevention.org

Siviq Scores

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

Liabilities / Assets

88th percentile

0.44x

Higher debt load relative to assets than 88% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.18x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

79th percentile

26%

Higher net margin than 79% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

84th percentile

$0

Higher top officer pay than 84% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2022

Asset Growth

95th percentile

170%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

304%

Faster revenue growth than 97% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

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

Trend Graphs

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2011: $6,139Liabilities 2011: $4,784Net Assets 2011: $1,3552011Assets 2012: $13,199Liabilities 2012: $5,000Net Assets 2012: $8,1992012Assets 2013: $9,208Liabilities 2013: $85Net Assets 2013: $9,1232013Assets 2014: $8,733Liabilities 2014: $1,340Net Assets 2014: $7,3932014Assets 2015: $5,217Liabilities 2015: $6,774Net Assets 2015: -$1,5572015Assets 2016: $15,791Liabilities 2016: $40,895Net Assets 2016: -$25,1042016Assets 2017: $48,801Liabilities 2017: $51,951Net Assets 2017: -$3,1502017Assets 2018: $32,229Net Assets 2018: $32,2292018Assets 2019: $592Net Assets 2019: $5922019Assets 2020: $5,440Net Assets 2020: $5,4402020Assets 2021: $45,389Net Assets 2021: $45,3892021Assets 2022: $51,049Liabilities 2022: $64,500Net Assets 2022: -$13,4512022Assets 2023: $53,991Liabilities 2023: $64,500Net Assets 2023: -$10,5092023Assets 2024: $145,591Liabilities 2024: $64,500Net Assets 2024: $81,0912024

Highlighted filing

2024

Assets$145,591
Liabilities$64,500
Net Assets$81,091

Operations Trend

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

$400K$200K$0-$200KRevenue 2011: $31,781Expenses 2011: $30,426Net Income 2011: $1,3552011Revenue 2012: $39,734Expenses 2012: $32,890Net Income 2012: $6,8442012Revenue 2013: $14,655Expenses 2013: $13,731Net Income 2013: $9242013Revenue 2014: $39,460Expenses 2014: $41,190Net Income 2014: -$1,7302014Revenue 2015: $31,160Expenses 2015: $40,110Net Income 2015: -$8,9502015Revenue 2016: $91,982Expenses 2016: $115,529Net Income 2016: -$23,5472016Revenue 2017: $148,093Expenses 2017: $126,139Net Income 2017: $21,9542017Revenue 2018: $128,558Expenses 2018: $93,179Net Income 2018: $35,3792018Revenue 2019: $13,604Expenses 2019: $45,241Net Income 2019: -$31,6372019Revenue 2020: $10,494Expenses 2020: $5,646Net Income 2020: $4,8482020Revenue 2021: $169,380Expenses 2021: $129,431Net Income 2021: $39,9492021Revenue 2022: $122,130Expenses 2022: $180,970Net Income 2022: -$58,8402022Revenue 2023: $87,897Expenses 2023: $84,955Net Income 2023: $2,9422023Revenue 2024: $354,740Expenses 2024: $263,140Net Income 2024: $91,6002024

Highlighted filing

2024

Revenue$354,740
Expenses$263,140
Net Income$91,600

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.46$0.65$0.81$3.55$2.63$0.92
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.54$0.65$0.11$0.88$0.85$0.03
2022Detailed filing. Detailed filing data is available for this year.$0.51$0.65$0.13$1.22$1.81$0.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.45$0.45$1.69$1.29$0.40
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.05$0.05$0.10$0.06$0.05
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.01$0.01$0.14$0.45$0.32
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.32$0.32$1.29$0.93$0.35
2017Detailed filing. Detailed filing data is available for this year.$0.49$0.52$0.03$1.48$1.26$0.22
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.41$0.25$0.92$1.16$0.24
2015Detailed filing. Detailed filing data is available for this year.$0.05$0.07$0.02$0.31$0.40$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.09$0.01$0.07$0.39$0.41$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.09$0.00$0.09$0.15$0.14$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.13$0.05$0.08$0.40$0.33$0.07
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.06$0.05$0.01$0.32$0.30$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 10, 2025
Return Version
2024v5.2
Gross Receipts
$354,740
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Rhonda Dawes MilnerChairman
Chadwick WatsonVice-chairman
Erin WatsonAssistant Director
Rebecca Brittan JacksonExecutive Director
Patricia WatsonSecretary
Gene W Milner JrTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$354,740
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$354,740
Change in Net Assets
$91,600
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
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

No review was or will be conducted.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
Underwater Hypoxic Blackout
EIN
45-2800251
Phone
7707345368
Address
5125 PEACHTREE INDUSTRIAL BLVD, NORCROSS, GA 30092

Signing Officer

Name
Rhonda Dawes Milner
Title
President & CEO
Signed
2025-11-10
Discuss with paid preparer
Yes

Organization Details

Formed
2011
Legal Domicile
Ga
Voting Board Members
6
Independent Board Members
0
Employees
0

Preparer

Firm
Brooks Cook & Associates LLC
Address
8300 Dunwoody Place Ste 100, Atlanta, GA 30350
Preparer
R Willis Cook CPA
Phone
7706401668
Supplemental Narrative

Additional Explanations

Statement Note 1

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

Raw XML Appendix359 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
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IRS990/Form990PartVIISectionAGrp/TitleTxt5ASSISTANT DIR.
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IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt091600
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IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
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IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0354740
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0122130
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0169380
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt010494
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0744641
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt010494
IRS990ScheduleA/Total509Grp/TotalAmt0744641
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0354740
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt087897
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0169380
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt010494
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0744641
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CHANGE 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/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Statement Note 1
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt053991
IRS990/TotalAssetsEOYAmt0145591
IRS990/TotalAssetsGrp/BOYAmt053991
IRS990/TotalAssetsGrp/EOYAmt0145591
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0354740
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt078719
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt027678
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0156743
IRS990/TotalFunctionalExpensesGrp/TotalAmt0263140
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt064500
IRS990/TotalLiabilitiesEOYAmt064500
IRS990/TotalLiabilitiesGrp/BOYAmt064500
IRS990/TotalLiabilitiesGrp/EOYAmt064500
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-10509
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt081091
IRS990/TotalProgramServiceExpensesAmt0156743
IRS990/TotalProgramServiceRevenueAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0354740
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt053991
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0145591
IRS990/TravelGrp/ProgramServicesAmt056641
IRS990/TravelGrp/TotalAmt056641
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt05125 PEACHTREE INDUSTRIAL BLVD
IRS990/USAddress/CityNm0NORCROSS
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd030092
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0https://underwaterhypoxicblackout.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RHONDA DAWES MILNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President & CEO
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNDERWATER HYPOXIC BLACKOUT
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PREVENTION INC
ReturnHeader/Filer/BusinessNameControlTxt0SHAL
ReturnHeader/Filer/EIN0452800251
ReturnHeader/Filer/PhoneNum07707345368
ReturnHeader/Filer/USAddress/AddressLine1Txt05125 PEACHTREE INDUSTRIAL BLVD
ReturnHeader/Filer/USAddress/CityNm0NORCROSS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd030092
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0582193228
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Brooks Cook & Associates LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt08300 Dunwoody Place Ste 100
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Atlanta
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd030350
ReturnHeader/PreparerPersonGrp/PhoneNum07706401668
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0R Willis Cook CPA
ReturnHeader/ReturnTs02025-11-11T13:10:43-08:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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