Civic Intelligence

Moss Farms Diving Inc

EIN 58-2136845 • 501(c)3 • Moultrie, GA

Profile

To actively support and promote the sport of diving.

PO Box 1060Moultrie, GA 31776

www.mossfarmsdiving.com

Siviq Scores

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

Liabilities / Assets

38th percentile

0.00x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

41st percentile

0.00x

Higher debt load relative to revenue than 41% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

51st percentile

4.8%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

75th percentile

$0

Higher top officer pay than 75% of similar nonprofits.

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

501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

47th percentile

2.1%

Faster asset growth than 47% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

21st percentile

-14%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$725,905

Up $14,758 (+2.1%) from 2023

Liabilities

Up

$1,424

Up $106 (+8.0%) from 2023

Net Assets

Up

$724,481

Up $14,652 (+2.1%) from 2023

Operations
Liabilities / Revenue41st percentileNet Margin51st percentile

Revenue

Down

$305,125

Down $48,223 (-14%) from 2023

Expenses

Down

$290,473

Down $13,684 (-4.5%) from 2023

Net Income

Down

$14,652

Down $34,539 (-70%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth47th percentile

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

$800K$600K$400K$200K$0Assets 2011: $275,758Liabilities 2011: $63,8022011Assets 2012: $269,296Liabilities 2012: $63,695Net Assets 2012: $205,6012012Assets 2013: $281,648Liabilities 2013: $68,9112013Assets 2014: $360,536Liabilities 2014: $63,746Net Assets 2014: $296,7902014Assets 2015: $414,334Liabilities 2015: $62,475Net Assets 2015: $351,8592015Assets 2016: $547,811Liabilities 2016: $0Net Assets 2016: $547,8112016Assets 2017: $585,987Liabilities 2017: $0Net Assets 2017: $585,9872017Assets 2018: $421,166Liabilities 2018: $0Net Assets 2018: $421,1662018Assets 2019: $399,190Net Assets 2019: $399,1902019Assets 2020: $397,461Liabilities 2020: $25,045Net Assets 2020: $372,4162020Assets 2021: $430,687Liabilities 2021: $0Net Assets 2021: $430,6872021Assets 2022: $660,638Liabilities 2022: $0Net Assets 2022: $660,6382022Assets 2023: $711,147Liabilities 2023: $1,318Net Assets 2023: $709,8292023Assets 2024: $725,905Liabilities 2024: $1,424Net Assets 2024: $724,4812024

Highlighted filing

2024

Assets$725,905
Liabilities$1,424
Net Assets$724,481
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$600K$400K$200K$0-$200KRevenue 2011: $81,556Expenses 2011: $80,036Net Income 2011: $1,5202011Revenue 2012: $84,096Expenses 2012: $90,451Net Income 2012: -$6,3552012Revenue 2013: $108,156Expenses 2013: $101,020Net Income 2013: $7,1362013Revenue 2014: $184,081Expenses 2014: $100,028Net Income 2014: $84,0532014Revenue 2015: $246,796Expenses 2015: $191,725Net Income 2015: $55,0712015Revenue 2016: $359,138Expenses 2016: $169,263Net Income 2016: $189,8752016Revenue 2017: $249,950Expenses 2017: $210,175Net Income 2017: $39,7752017Revenue 2018: $239,389Expenses 2018: $404,210Net Income 2018: -$164,8212018Revenue 2019: $193,172Expenses 2019: $215,148Net Income 2019: -$21,9762019Revenue 2020: $129,917Expenses 2020: $156,691Net Income 2020: -$26,7742020Revenue 2021: $285,021Expenses 2021: $226,750Net Income 2021: $58,2712021Revenue 2022: $498,696Expenses 2022: $268,745Net Income 2022: $229,9512022Revenue 2023: $353,348Expenses 2023: $304,157Net Income 2023: $49,1912023Revenue 2024: $305,125Expenses 2024: $290,473Net Income 2024: $14,6522024

Highlighted filing

2024

Revenue$305,125
Expenses$290,473
Net Income$14,652
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
$725,905
Liabilities
$1,424
Net assets
$724,481
Revenue
$305,125
Expenses
$290,473
Net income
$14,652
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.26$0.01$7.24$3.05$2.90$0.15
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.11$0.01$7.10$3.53$3.04$0.49
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.61$0.00$6.61$4.99$2.69$2.30
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.31$0.00$4.31$2.85$2.27$0.58
2020Summary only. Only limited summary data is available for this year.$3.97$0.25$3.72$1.30$1.57$0.27
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.99$3.99$1.93$2.15$0.22
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.00$4.21$2.39$4.04$1.65
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.86$0.00$5.86$2.50$2.10$0.40
2016Detailed filing. Detailed filing data is available for this year.$5.48$0.00$5.48$3.59$1.69$1.90
2015Summary only. Only limited summary data is available for this year.$4.14$0.62$3.52$2.47$1.92$0.55
2014Detailed filing. Detailed filing data is available for this year.$3.61$0.64$2.97$1.84$1.00$0.84
2013Summary only. Only limited summary data is available for this year.$2.82$0.69$1.08$1.01$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.69$0.64$2.06$0.84$0.90$0.06
2011Summary only. Only limited summary data is available for this year.$2.76$0.64$0.82$0.80$0.02
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Aug 4, 2025
Return Version
2023v6.0
Gross Receipts
$305,125
Mission and Program Overview

Mission

To support and promote the sport of diving.

To actively support and promote the sport of diving.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$303,372$410,600▲ $107,228
Cash and Non-Interest-Bearing Accounts$291,775$199,305▼ $92,470
Investments in Publicly Traded Securities$116,000$116,000→ $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-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$711,147$725,905▲ $14,758
Other Assets Total-$0-
Liabilities
Other Liabilities$1,318$1,424▲ $106
Total Liabilities$1,318$1,424▲ $106
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$709,829$724,481▲ $14,652
Total Net Assets Fund Balance$709,829$724,481▲ $14,652
Total Liabilities and Net Assets / Fund Balance$711,147$725,905▲ $14,758

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$213,031-$213,031
Equipment$197,569-$197,569
Compensation and Service Providers
Top Officer Pay75th percentile

Board Members and Trustees

NameTitle
David KirklandPresident
Mary Ann BlankDirector
Rick MossDirector
Traci WellsDirector
Brad GregoryTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$91,723
Program Service Revenue
$212,597
Investment Income
$805
Other Revenue
$0
All Other Contributions
$66,723
Change in Net Assets
$14,652
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$162,062
Other Expenses$128,411
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$142,010--$142,010
Payroll Taxes$20,052--$20,052
Payment Travel Entrtnmnt Publicly Ofcl$19,867--$19,867
Other Expenses$13,714--$13,714
All Other Expenses$5,846$987-$6,833
Advertising$5,395--$5,395
Fees for Services Accounting-$3,668-$3,668
Insurance$3,131--$3,131
Total Functional Expenses$285,818$4,655$0$290,473
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
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Credit Card Payable$1,424
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
Moss Farms Diving Inc
EIN
58-2136845
Phone
2298911797
Address
PO BOX 1060, MOULTRIE, GA 31776

Signing Officer

Name
Rick Moss
Title
Director
Signed
2025-08-04
Discuss with paid preparer
Yes

Organization Details

Voting Board Members
5
Independent Board Members
0
Employees
4
Volunteers
30

Preparer

Firm
Derosso & Sewell LLP
Address
143 US Highway 319 S Suite 4, Moultrie, GA 31768
Preparer
Jeffrey L Sewell CPA
Phone
2299851978
Raw XML Appendix365 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/AccountantCompileOrReviewInd0false
IRS990/AccountsReceivableGrp/EOYAmt00
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO ACTIVELY SUPPORT AND PROMOTE THE SPORT OF DIVING.
IRS990/AdvertisingGrp/ProgramServicesAmt05395
IRS990/AdvertisingGrp/TotalAmt05395
IRS990/AllOtherContributionsAmt066723
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0987
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05846
IRS990/AllOtherExpensesGrp/TotalAmt06833
IRS990/BackupWthldComplianceInd0false
IRS990/BenefitsToMembersGrp/TotalAmt00
IRS990/BooksInCareOfDetail/PersonNm0MARY ANN BLANK
IRS990/BooksInCareOfDetail/PhoneNum02299855464
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt01221 FIRST STREET SE
IRS990/BooksInCareOfDetail/USAddress/CityNm0MOULTRIE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd031768
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0291775
IRS990/CashNonInterestBearingGrp/EOYAmt0199305
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt00
IRS990/CompDisqualPersonsGrp/TotalAmt00
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConferencesMeetingsGrp/TotalAmt00
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt091723
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0805
IRS990/CYOtherExpensesAmt0128411
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0212597
IRS990/CYRevenuesLessExpensesAmt014652
IRS990/CYSalariesCompEmpBnftPaidAmt0162062
IRS990/CYTotalExpensesAmt0290473
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0305125
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/TotalAmt00
IRS990/Desc0THE ORGANIZATION CURRENTLY HAS BETWEEN 20 AND 25 DIVERS ENROLLED IN THEIR PROGRAM. THE ORGANIZATION HOSTS DIVE MEETS DURING THE YEAR AND OUR DIVERS PARTICIPATE IN OUT OF TOWN MEETS.
IRS990/DescribedInSection501c3Ind0true
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt04
IRS990/EmploymentTaxReturnsFiledInd0false
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0285818
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt03668
IRS990/FeesForServicesAccountingGrp/TotalAmt03668
IRS990/FeesForServicesLegalGrp/TotalAmt00
IRS990/FeesForServicesLobbyingGrp/TotalAmt00
IRS990/FeesForServicesManagementGrp/TotalAmt00
IRS990/FeesForServicesOtherGrp/TotalAmt00
IRS990/FeesForServicesProfFundraising/TotalAmt00
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt00
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignGrantsGrp/TotalAmt00
IRS990/ForeignOfficeInd0false
IRS990/Form1098CFiledInd0false
IRS990/Form8282FiledCnt00
IRS990/Form8282PropertyDisposedOfInd0false
IRS990/Form8899Filedind0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt02.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt12.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt22.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0MARY ANN BLANK
IRS990/Form990PartVIISectionAGrp/PersonNm1RICK MOSS
IRS990/Form990PartVIISectionAGrp/PersonNm2BRAD GREGORY
IRS990/Form990PartVIISectionAGrp/PersonNm3DAVID KIRKLAND
IRS990/Form990PartVIISectionAGrp/PersonNm4TRACI WELLS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3President
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt025000
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0305125
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/ProgramServicesAmt03131
IRS990/InsuranceGrp/TotalAmt03131
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt0805
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0805
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0116000
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0116000
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0303372
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0410600
IRS990/LandBldgEquipCostOrOtherBssAmt0410600
IRS990/LoanOutstandingInd0false
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd0false
IRS990/MinutesOfGoverningBodyInd0false
IRS990/MissionDesc0TO ACTIVELY SUPPORT AND PROMOTE THE SPORT OF DIVING.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0709829
IRS990/NetAssetsOrFundBalancesEOYAmt0724481
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0709829
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0724481
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt00
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherEmployeeBenefitsGrp/TotalAmt00
IRS990/OtherExpensesGrp/Desc0CONTRACT LABOR
IRS990/OtherExpensesGrp/Desc1EQUIPMENT PURCHASE AND REPAIR
IRS990/OtherExpensesGrp/Desc2RENT
IRS990/OtherExpensesGrp/Desc3SUPPLIES
IRS990/OtherExpensesGrp/ProgramServicesAmt031159
IRS990/OtherExpensesGrp/ProgramServicesAmt127844
IRS990/OtherExpensesGrp/ProgramServicesAmt216800
IRS990/OtherExpensesGrp/ProgramServicesAmt313714
IRS990/OtherExpensesGrp/TotalAmt031159
IRS990/OtherExpensesGrp/TotalAmt127844
IRS990/OtherExpensesGrp/TotalAmt216800
IRS990/OtherExpensesGrp/TotalAmt313714
IRS990/OtherLiabilitiesGrp/BOYAmt01318
IRS990/OtherLiabilitiesGrp/EOYAmt01424
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0142010
IRS990/OtherSalariesAndWagesGrp/TotalAmt0142010
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt020052
IRS990/PayrollTaxesGrp/TotalAmt020052
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0DIVE MEETS & LESSONS
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0212597
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0212597
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt078929
IRS990/PYExcessBenefitTransInd0false
IRS990/PymtTravelEntrtnmntPubOfclGrp/ProgramServicesAmt019867
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt019867
IRS990/PYOtherExpensesAmt074476
IRS990/PYOtherRevenueAmt027498
IRS990/PYProgramServiceRevenueAmt0246921
IRS990/PYRevenuesLessExpensesAmt049191
IRS990/PYSalariesCompEmpBnftPaidAmt0229681
IRS990/PYTotalExpensesAmt0304157
IRS990/PYTotalRevenueAmt0353348
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt014652
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt091723
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt078929
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0236325
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt045145
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt012505
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0464627
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0805
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0805
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99830
IRS990ScheduleA/PublicSupportPY170Pct00.99820
IRS990ScheduleA/PublicSupportTotal170Amt0464627
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt091723
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt078929
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0236325
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt045145
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt012505
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0464627
IRS990ScheduleA/TotalSupportAmt0465432
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0213031
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0213031
IRS990ScheduleD/EquipmentGrp/BookValueAmt0197569
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0197569
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01424
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CREDIT CARD PAYABLE
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0410600
IRS990ScheduleD/TotalLiabilityAmt01424
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0No review was or will be conducted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1No documents available to the public.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0711147
IRS990/TotalAssetsEOYAmt0725905
IRS990/TotalAssetsGrp/BOYAmt0711147
IRS990/TotalAssetsGrp/EOYAmt0725905
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt091723
IRS990/TotalEmployeeCnt04
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt04655
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0285818
IRS990/TotalFunctionalExpensesGrp/TotalAmt0290473
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01318
IRS990/TotalLiabilitiesEOYAmt01424
IRS990/TotalLiabilitiesGrp/BOYAmt01318
IRS990/TotalLiabilitiesGrp/EOYAmt01424
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0709829
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0724481
IRS990/TotalProgramServiceExpensesAmt0285818
IRS990/TotalProgramServiceRevenueAmt0212597
IRS990/TotalRevenueGrp/ExclusionAmt0212597
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0805
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0305125
IRS990/TotalVolunteersCnt030
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0711147
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0725905
IRS990/TravelGrp/TotalAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt0PO BOX 1060
IRS990/USAddress/CityNm0MOULTRIE
IRS990/USAddress/StateAbbreviationCd0GA
IRS990/USAddress/ZIPCd031776
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICK MOSS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Director
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-04
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOSS FARMS DIVING INC
ReturnHeader/Filer/BusinessNameControlTxt0MOSS
ReturnHeader/Filer/EIN0582136845
ReturnHeader/Filer/PhoneNum02298911797
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1060
ReturnHeader/Filer/USAddress/CityNm0MOULTRIE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031776
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0874067336
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Derosso & Sewell LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0143 US Highway 319 S Suite 4
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Moultrie
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031768
ReturnHeader/PreparerPersonGrp/PhoneNum02299851978
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFREY L SEWELL CPA
ReturnHeader/ReturnTs02025-08-04T05:06:46-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-10-01
ReturnHeader/TaxPeriodEndDt02024-09-30
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $500k-$1M nonprofits