Civic Intelligence

National Association for Cave Diving Inc.

990EZ • Fiscal year 2023 • EIN 59-2475280

Jan 01, 2023 to Dec 31, 2023 • Filed on Oct 15, 2024

Organization ProfileWWW.NACDMEMBERS.COM
130 Gleneagles CourtMacon, GA 31210

(478) 747-1148

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2023

Net Margin

98th percentile

96%

Higher net margin than 98% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Top Officer Pay

78th percentile

$0

Higher top officer pay than 78% of similar nonprofits.

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

2023 filings • 501(c)3 • <$500k nonprofits • Source year 2023

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2023

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$150,491

Up $111,590 (+287%) from 2019

Net Assets

Up

$150,491

Up $111,590 (+287%) from 2019

Liabilities

-

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / RevenueScore unavailableNet Margin98th percentile

Revenue

Down

$38,804

Down $17,634 (-31%) from 2019

Expenses

Down

$1,405

Down $53,495 (-97%) from 2019

Net Income

Up

$37,399

Up $35,861 (+2332%) from 2019

Historical Trend

Balance Sheet Trend

Asset GrowthScore unavailable

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$200K$150K$100K$50K$0Assets 2010: $91,024Liabilities 2010: $02010Assets 2011: $83,104Net Assets 2011: $83,1042011Assets 2012: $81,182Net Assets 2012: $81,1822012Assets 2013: $70,241Net Assets 2013: $70,2412013Assets 2014: $68,648Net Assets 2014: $68,6482014Assets 2019: $38,901Net Assets 2019: $38,9012019Assets 2023: $150,491Net Assets 2023: $150,4912023

Highlighted filing

2023

Assets$150,491
Liabilities-
Net Assets$150,491
Open 2023 Filing

Operations Trend

Revenue GrowthScore unavailable

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$100K$50K$0-$50KRevenue 2010: $66,501Expenses 2010: $67,047Net Income 2010: -$5462010Revenue 2011: $66,157Expenses 2011: $74,077Net Income 2011: -$7,9202011Revenue 2012: $42,045Expenses 2012: $43,967Net Income 2012: -$1,9222012Revenue 2013: $4,663Expenses 2013: $15,604Net Income 2013: -$10,9412013Revenue 2014: $24,804Expenses 2014: $26,397Net Income 2014: -$1,5932014Revenue 2019: $56,438Expenses 2019: $54,900Net Income 2019: $1,5382019Revenue 2023: $38,804Expenses 2023: $1,405Net Income 2023: $37,3992023

Highlighted filing

2023

Revenue$38,804
Expenses$1,405
Net Income$37,399
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Oct 15, 2024
Return Version
2023v5.0
Gross Receipts
$43,267
Mission and Program Overview

Mission

CAVE DIVING SAFETY

Program Services

DescriptionGrantsExpenses
PROVIDE INFORMATION AND INSTRUCTION ON CAVE DIVING SAFETY THROUGH PUBLICATIONS, SEMINARS, WORKSHOPS, AND PRESENTATIONS.-$312
Compensation and Service Providers
Top Officer Pay78th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
JERRY LAWSONAt-Large-$0--
ORIE BRAUNPresident-$0--
DR JOHN SAPPSecretary/Tr-$0--
RICK MURCARVice Preside-$0--
Filing and Contact Details

Filer

Filer Name
National Association for Cave
EIN
59-2475280
Phone
4787471148
Address
130 GLENEAGLES COURT, MACON, GA 31210

Signing Officer

Name
Dr John Sapp
Title
Secretary/treasurer
Phone
4787471148
Signed
2024-10-15
Discuss with paid preparer
Yes

Preparer

Firm
Howard Moore & Mcduffie Pc
Address
PO BOX 4547, MACON, GA 31208
Preparer
Jay a Siegelman
Phone
4787425317
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses advertising and promotion 231 office 240 liability insurance 1,191 bank service fees 1 paypal fees 36 property tax -366 total 1,333”

Form 990-ez, Part II, Line 26

“Deferred revenue 31,264 0”

Raw XML Appendix107 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0DR JOHN SAPP
IRS990EZ/BooksInCareOfDetail/PhoneNum04787471148
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0130 GLENEAGLES COURT
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0MACON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0GA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd031210
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0144356
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt0150491
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt080
IRS990EZ/CostOrOtherBasisExpenseSaleAmt04463
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt037399
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt0144356
IRS990EZ/Form990TotalAssetsGrp/EOYAmt0150491
IRS990EZ/GainOrLossFromSaleOfAssetsAmt037537
IRS990EZ/GrossProfitLossSlsOfInvntryAmt0588
IRS990EZ/GrossReceiptsAmt043267
IRS990EZ/GrossSalesOfInventoryAmt0588
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt06
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt0593
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt0113092
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0150491
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt0113092
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0150491
IRS990EZ/OccupancyRentUtltsAndMaintAmt072
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0JERRY LAWSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1ORIE BRAUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2DR JOHN SAPP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3RICK MURCAR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0AT-LARGE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY/TR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VICE PRESIDE
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt01333
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0CAVE DIVING SAFETY
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0PROVIDE INFORMATION AND INSTRUCTION ON CAVE DIVING SAFETY THROUGH PUBLICATIONS, SEMINARS, WORKSHOPS, AND PRESENTATIONS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0312
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SaleOfAssetsGrossAmt042000
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0FL
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt031264
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt01405
IRS990EZ/TotalProgramServiceExpensesAmt0312
IRS990EZ/TotalRevenueAmt038804
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.NACDMEMBERS.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES ADVERTISING AND PROMOTION 231 OFFICE 240 LIABILITY INSURANCE 1,191 BANK SERVICE FEES 1 PAYPAL FEES 36 PROPERTY TAX -366 TOTAL 1,333
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DEFERRED REVENUE 31,264 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02024-10-15 13:58:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DR JOHN SAPP
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04787471148
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION FOR CAVE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0DIVING INC
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0592475280
ReturnHeader/Filer/PhoneNum04787471148
ReturnHeader/Filer/USAddress/AddressLine1Txt0130 GLENEAGLES COURT
ReturnHeader/Filer/USAddress/CityNm0MACON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0GA
ReturnHeader/Filer/USAddress/ZIPCd031210
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0581484212
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HOWARD MOORE & MCDUFFIE PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 4547
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0GA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd031208
ReturnHeader/PreparerPersonGrp/PhoneNum04787425317
ReturnHeader/PreparerPersonGrp/PreparationDt02024-10-16
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAY A SIEGELMAN
ReturnHeader/ReturnTs02024-10-16T11:49:42-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02023-01-01
ReturnHeader/TaxPeriodEndDt02023-12-31
ReturnHeader/TaxYr02023

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$150,491
Liabilities
-
Net assets
$150,491
Revenue
$38,804
Expenses
$1,405
Net income
$37,399
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$1.50$1.50$0.39$0.01$0.37
2019Detailed filing. Detailed filing data is available for this year.$0.39$0.39$0.56$0.55$0.02
2014Detailed filing. Detailed filing data is available for this year.$0.69$0.69$0.25$0.26$0.02
2013Detailed filing. Detailed filing data is available for this year.$0.70$0.70$0.05$0.16$0.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.81$0.81$0.42$0.44$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.83$0.83$0.66$0.74$0.08
2010Summary only. Only limited summary data is available for this year.$0.91$0.00$0.67$0.67$0.01