Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
EIN 85-1179888 • 501(c)3 • Naples, FL
Profile
To prevent childhood drowning by funding swim lessons, community water safety education, layers of protection and to support Florida non-profit drowning prevention organizations.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
78th percentile
Higher net margin than 78% 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
80th percentile
Faster asset growth than 80% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Assets
Down$46,669
Down $3,815 (-7.6%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$46,669
Down $3,590 (-7.1%) from 2024
Revenue
Up$73,838
Up $15,385 (+26%) from 2024
Expenses
Up$77,428
Up $33,255 (+75%) from 2024
Net Income
Down-$3,590
Down $17,870 (-125%) from 2024
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
To prevent childhood drowning by funding swim lessons, community water safety education, layers of protection and to support Florida non-profit drowning prevention organizations.
| Description | Grants | Expenses |
|---|---|---|
| Funding swim lessons, providing individuals with door alarms for pools and providing life jacket loaner station | - | $63,436 |
| Stewie the Duck sponsorship to teach children to "Never Swim Alone" | - | $3,000 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Terri Ballo | President | - | $0 | - | - |
| Richard Ballo | Vice President | - | $0 | - | - |
| Chuck Cassaro | Director | - | $0 | - | - |
| Kristin Greenberg | Director | - | $0 | - | - |
| Allison O'Reilly | Secretary | - | $0 | - | - |
| Lindsay Pursglove | Ex-Officio Director | - | $0 | - | - |
| Paola De Aza | Treasurer | - | $0 | - | - |
| Diane O'Connor | Director | - | $0 | - | - |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Aqua Ball | $73,077 | $73,077 | $11,566 | $61,511 |
| Sails Restaurant Brunch | $5,154 | $5,154 | - | $5,154 |
| Total Events | $78,231 | $78,231 | $37,031 | $41,200 |
“Advertising and Promotion $4421”
“Insurance $804”
“Program service expenses $67594”
“Website $1937”
“Computer and Software $547”
“Table cover & logo - Beginning $764 Table cover & logo - Ending $764”
“Prepaid Expenses - Beginning $7602 Prepaid Expenses - Ending $3825”
“Credit Card Liabilites - Beginning $225 Credit Card Liabilites - Ending $0”
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 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Terri Ballo |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2399192001 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2670 Horseshoe Drive N Unit 203 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Naples |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | FL |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 34104 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 42118 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 42080 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 32389 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -3590 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1334 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 50484 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 46669 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 78231 |
| IRS990EZ/GrossReceiptsAmt | 0 | 110869 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 50259 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 46669 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 50259 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 46669 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 461 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 4.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 2.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Terri Ballo |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Richard Ballo |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Chuck Cassaro |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Kristin Greenberg |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Allison O'Reilly |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Lindsay Pursglove |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Paola De Aza |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Diane O'Connor |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Ex-Officio Dir. |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 8366 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 4589 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 75303 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To prevent childhood drowning by funding swim lessons, community water safety education, layers of protection and to support Florida non-profit drowning prevention organizations. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 330 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 249 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Funding swim lessons, providing individuals with door alarms for pools and providing life jacket loaner station |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Stewie the Duck sponsorship to teach children to "Never Swim Alone" |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 63436 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 3000 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 37031 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 41200 |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 225 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 77428 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 66436 |
| IRS990EZ/TotalRevenueAmt | 0 | 73838 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.fldpf.com |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 32389 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 20171 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12339 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7982 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9895 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 82776 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 82776 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 32389 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 20171 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 12339 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 7982 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 9895 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 82776 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 32389 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 20171 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 12339 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 7982 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 9895 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 82776 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 37031 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt | 0 | 2035 |
| IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt | 0 | 2035 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Aqua Ball |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | Sails Restaurant Brunch |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 23430 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 23430 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 73077 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 5154 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 78231 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 73077 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt | 0 | 5154 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 78231 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | 41200 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 11566 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 11566 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Advertising and Promotion $4421 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Insurance $804 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Program service expenses $67594 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Website $1937 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Computer and Software $547 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Table cover & logo - Beginning $764 Table cover & logo - Ending $764 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Prepaid Expenses - Beginning $7602 Prepaid Expenses - Ending $3825 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Credit Card Liabilites - Beginning $225 Credit Card Liabilites - Ending $0 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Other Expenses.1012 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Assets.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Assets.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Total Liabilities.1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Terri Ballo |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-25 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Florida Drowning Prevention |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Foundation Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FLOR |
| ReturnHeader/Filer/EIN | 0 | 851179888 |
| ReturnHeader/Filer/PhoneNum | 0 | 2399192001 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2670 Horseshoe Drive N 203 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Naples |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 34104 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 591362099 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Rogers Wood Hill Starman & Gustason PA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 606 Bald Eagle Drive Suite 400 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Marco Island |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | FL |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 34145 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2393947502 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Scot A Shepard CPA |
| ReturnHeader/ReturnTs | 0 | 2026-03-25T16:51:16-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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