Liabilities / Assets
59th percentile
Tied with the lowest-debt nonprofits in its peer group.
Nevada Diving Center
EIN 45-3941312 • 501(c)3 • Reno, NV
Pub. 78 Eligible
Profile
Aquatic diving instruction and competitions
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
61st percentile
Tied with the lowest-debt nonprofits in its peer group.
Net Margin
47th percentile
Higher net margin than 47% 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
57th percentile
Faster asset growth than 57% of similar nonprofits.
Revenue Growth
36th percentile
Faster revenue growth than 36% of similar nonprofits.
Balance Sheet
Assets
Down$15,185
Down $14,668 (-49%) from 2024
Liabilities
Flat$0
Flat from 2024
Net Assets
Down$15,185
Down $14,668 (-49%) from 2024
Revenue
Down$92,382
Down $18,170 (-16%) from 2024
Expenses
Down$77,190
Down $34,022 (-31%) from 2024
Net Income
Up$15,192
Up $15,852 (+2402%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $15,185
- Liabilities
- $0
- Net assets
- $15,185
- Revenue
- $92,382
- Expenses
- $77,190
- Net income
- $15,192
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Apr 1, 2026
- Return Version
- 2025v4.1
- Gross Receipts
- $92,382
Mission and Program Overview
Mission
Aquatic diving instruction and competitions
Diving instruction and competitions
Program Services
| Description | Grants | Expenses |
|---|---|---|
| AQUATIC DIVING AND INSTRUCTION | $0 | $57,583 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JIANLI YOU | President | - | $0 | - | - |
| DAVID LAWRENCE | Secretary | - | $0 | - | - |
| TRISHA BUESCHER | Treasurer | - | $0 | - | - |
| LIMING LIU | Director | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Nevada Diving Center
- EIN
- 45-3941312
- Phone
- 7757723864
- Address
- 1833 SAN JOSE CT, RENO, NV 89521
Signing Officer
- Name
- Jianli You
- Title
- President
- Phone
- 7757723864
- Signed
- 2026-04-01
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Robert Allan CPA LLC
- Address
- 4790 CAUGHLIN PKWY 629, RENO, NV 89519-0907
- Preparer
- Robert Allan
- Phone
- 7755020665
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: travel. Amount: 32,731. Description: program expense. Amount: 876. Description: sports supplies. Amount: 5,578. Description: telephone. Amount: 7,939. Description: lease expense. Amount: 5,729. Description: dues & subscriptions. Amount: 2,491. Description: parking. Amount: 1,546. Description: team activities. Amount: 730. Description: fees. Amount: 401. Description: cleaning. Amount: 260. Description: postage. Amount: 250. Total to form 990-ez, line 16: 58,531.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: prior year cash adj. Amount: -29,860.”
Raw XML Appendix161 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | JIANLI YOU |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 7757723864 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1833 SAN JOSE CT |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | RENO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 89521 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 29853 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 15185 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 55000 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15192 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 15260 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 29853 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 15185 |
| IRS990EZ/GrossReceiptsAmt | 0 | 92382 |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 29853 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 15185 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 29853 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 15185 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 3399 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JIANLI YOU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DAVID LAWRENCE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | TRISHA BUESCHER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | LIMING LIU |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -29860 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 58531 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | DIVING INSTRUCTION AND COMPETITIONS |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 37382 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | AQUATIC DIVING AND INSTRUCTION |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 57583 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 77190 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 57583 |
| IRS990EZ/TotalRevenueAmt | 0 | 92382 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 55000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 65000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 70000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 65000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 45000 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 300000 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 37382 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 45552 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 26425 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 48073 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9563 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 166995 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 466995 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 92382 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 110552 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 96425 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 113073 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 54563 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 466995 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 92382 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 110552 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 96425 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 113073 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 54563 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 466995 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: TRAVEL. AMOUNT: 32,731. DESCRIPTION: PROGRAM EXPENSE. AMOUNT: 876. DESCRIPTION: SPORTS SUPPLIES. AMOUNT: 5,578. DESCRIPTION: TELEPHONE. AMOUNT: 7,939. DESCRIPTION: LEASE EXPENSE. AMOUNT: 5,729. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 2,491. DESCRIPTION: PARKING. AMOUNT: 1,546. DESCRIPTION: TEAM ACTIVITIES. AMOUNT: 730. DESCRIPTION: FEES. AMOUNT: 401. DESCRIPTION: CLEANING. AMOUNT: 260. DESCRIPTION: POSTAGE. AMOUNT: 250. TOTAL TO FORM 990-EZ, LINE 16: 58,531. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PRIOR YEAR CASH ADJ. AMOUNT: -29,860. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JIANLI YOU |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 7757723864 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-04-01 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NEVADA DIVING CENTER |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NEVA |
| ReturnHeader/Filer/EIN | 0 | 453941312 |
| ReturnHeader/Filer/PhoneNum | 0 | 7757723864 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1833 SAN JOSE CT |
| ReturnHeader/Filer/USAddress/CityNm | 0 | RENO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 89521 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 921030969 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | ROBERT ALLAN CPA LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4790 CAUGHLIN PKWY 629 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | RENO |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 895190907 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7755020665 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | ROBERT ALLAN |
| ReturnHeader/ReturnTs | 0 | 2026-04-08T17:29:28-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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