Civic Intelligence

Barrier Free Divers

990EZ • Fiscal year 2024 • EIN 88-3817814

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 08, 2025

22 N End StreetKey Largo, FL 33037

(703) 309-8601

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

90th percentile

49%

Higher net margin than 90% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

Score unavailable

No value available

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

Source year 2024

Revenue Growth

Score unavailable

No value available

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

Source year 2024

Assets

$30,201

No earlier filing loaded for comparison.

Net Assets

$30,201

No earlier filing loaded for comparison.

Liabilities

$0

No earlier filing loaded for comparison.

Revenue

$32,810

No earlier filing loaded for comparison.

Expenses

$16,637

No earlier filing loaded for comparison.

Net Income

$16,173

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$40K$30K$20K$10K$0Assets 2024: $30,201Liabilities 2024: $0Net Assets 2024: $30,2012024

Highlighted filing

2024

Assets$30,201
Liabilities$0
Net Assets$30,201

Operations Trend

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

$40K$30K$20K$10K$0Revenue 2024: $32,810Expenses 2024: $16,637Net Income 2024: $16,1732024

Highlighted filing

2024

Revenue$32,810
Expenses$16,637
Net Income$16,173
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$32,810
Mission and Program Overview

Mission

Barrier free divers exists primarily to introduce children with autism and physical disabilities ages 10-18 to marine sciences, conservation, ocean stewardship and scuba diving. Our campers with disabilities are introduced to to environmental and ocean sciences with in-depth discussions about pursuing careers in these fields by marine biologists who teach and work in these fields.

Program Services

DescriptionGrantsExpenses
BARRIER FREE DIVERS IN KEY LARGO, FLORIDA HOLDS A CAMP CALLED CAMP OPEN S.E.A.S. (SCIENCE, EDUCATION AND ADAPTIVE SCUBA) FOR ONE WEEK EACH SUMMER. TYPICALLY, 6 CHILDREN AND THEIR PARENT(S) ATTEND. WE PROVIDE HOTEL ACCOMMODATIONS, FAMILY STYLE DINNERS, SCUBA INSTRUCTION, INDIVIDUALIZED DIVING TEAMS, BOAT AND DIVING GEAR AS WELL AS CLASSROOM INSTRUCTION. OUR CLASSROOM INSTRUCTION IS GIVEN BY MARINE BIOLOGISTS AND CERTIFIED ENVIRONMENTAL TEACHERS. CLASSROOM AND LABS INCLUDE CORAL FRAGMENTING, CORAL PROPAGATION, CORAL OUT-PLANTING, FISH ID, SEA TURTLE REHABILITATION, MANATEE NUTRITION AND HABITAT, MARINE INVERTEBRATES, AND IN 2025 WE WILL ADD SHARK RESEARCH ON A RESEARCH VESSEL. OUR CAMP PARTICIPANTS EARN A PADI CERTIFICATION IN CORAL PRESERVATION THAT THEY CAN TAKE BACK TO THEIR SCHOOL SYSTEM FOR POSSIBLE CLASSROOM CREDITS. BARRIER FREE DIVERS WORKS DIRECTLY WITH OTHER NON-PROFIT ORGANIZATIONS SUCH AS CORAL RESTORATION FOUNDATION, MOTE LABS, MARINE LAB, REEF.ORG, AND MARATHON TURTLE HOSPITAL TO PROVIDE CLASSROOM INSTRUCTION FOR THE CAMPERS.NO CHILD IS TURNED AWAY WHO HAS MEDICAL CLEARANCE AND CAN BE CERTIFIED TO SCUBA DIVE.$0$14,992
BARRIER FREE DIVERS PROVIDES THE OPPORTUNITY TO TRY SCUBA IN A POOL FOR ANYONE WITH A DISABILITY WHO WOULD LIKE TO LEARN AND HAS A SIGNED MEDICAL CLEARANCE FROM HIS OR HER DOCTOR. THERE IS NO COST TO PARTICIPANTS. BARRIER FREE DIVERS ALSO PROVIDES NO-COST ASSISTANCE TO THOSE WITH DISABILITIES WHO WOULD LIKE TO BECOME SCUBA CERTIFIED. BARRIER FREE DIVERS FACILITATES THE CERTIFICATION PROCESS WITH ADAPTIVE TRAINED DIVE PROFESSIONALS, AS WELL AS OTHER NON-PROFIT ORGANIZATIONS, TO PROVIDE GUIDANCE AND FUNDING FOR THESE INDIVIDUALS.$0$0
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
ROSEMARY CIOTTIPresidentPT$0--
KATHERINE PEARSONVice PresidentPT$0--
TANIA SANTIAGO PEREZOfficer-$0--
Filing and Contact Details

Filer

Filer Name
Barrier Free Divers
EIN
88-3817814
Phone
7033098601
Address
22 N END STREET, KEY LARGO, FL 33037

Signing Officer

Name
Rosemary Ciotti
Title
President
Phone
7033098601
Signed
2025-07-08
Discuss with paid preparer
Yes

Preparer

Firm
Brede Group LLC
Address
2540 LONG HOLLOW PIKE, HENDERSONVILLE, TN 37075
Phone
2402771997
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 4 - Other Investment Income

Description: investment income. Amount: 200.

Form 990-ez, Part I, Line 16 - Other Expenses

Description: website and communications. Amount: 524. Description: liability insurance. Amount: 1,050. Description: bank fees. Amount: 10. Description: state registrations. Amount: 61. Description: direct program expenses. Amount: 14,992. Total to form 990-ez, line 16: 16,637.

Form 990-ez, Page 1, Line B Amended Return

This form 990-ez is being filed as an amended return. Barrier free divers initially filed a 2024 form 990-n because it meets the criteria for this short form filing. Barrier free divers elects to provide additional information to the taxing authorities and publically by filing form 990-ez.

Raw XML Appendix144 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/ActivitiesNotPreviouslyRptInd00
IRS990EZ/AddressChangeInd0X
IRS990EZ/AmendedReturnInd0X
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0ROSEMARY CIOTTI
IRS990EZ/BooksInCareOfDetail/PhoneNum07033098601
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0900 N STAFFORD ST 2322
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ARLINGTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0VA
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd022203
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt014028
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IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
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IRS990EZ/ExcessOrDeficitForYearAmt016173
IRS990EZ/FiledScheduleAInd01
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt014028
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IRS990EZ/GrossReceiptsAmt032810
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/InvestmentIncomeAmt0200
IRS990EZ/LobbyingActivitiesInd00
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MembershipDuesAmt00
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt014028
IRS990EZ/NetAssetsOrFundBalancesEOYAmt030201
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt014028
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt030201
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt08.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt18.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0ROSEMARY CIOTTI
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1KATHERINE PEARSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2TANIA SANTIAGO PEREZ
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2OFFICER
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/OtherEmployeePaidOver100kCnt00
IRS990EZ/OtherExpensesTotalAmt016637
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0BARRIER FREE DIVERS EXISTS PRIMARILY TO INTRODUCE CHILDREN WITH AUTISM AND PHYSICAL DISABILITIES AGES 10-18 TO MARINE SCIENCES, CONSERVATION, OCEAN STEWARDSHIP AND SCUBA DIVING. OUR CAMPERS WITH DISABILITIES ARE INTRODUCED TO TO ENVIRONMENTAL AND OCEAN SCIENCES WITH IN-DEPTH DISCUSSIONS ABOUT PURSUING CAREERS IN THESE FIELDS BY MARINE BIOLOGISTS WHO TEACH AND WORK IN THESE FIELDS.
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0BARRIER FREE DIVERS IN KEY LARGO, FLORIDA HOLDS A CAMP CALLED CAMP OPEN S.E.A.S. (SCIENCE, EDUCATION AND ADAPTIVE SCUBA) FOR ONE WEEK EACH SUMMER. TYPICALLY, 6 CHILDREN AND THEIR PARENT(S) ATTEND. WE PROVIDE HOTEL ACCOMMODATIONS, FAMILY STYLE DINNERS, SCUBA INSTRUCTION, INDIVIDUALIZED DIVING TEAMS, BOAT AND DIVING GEAR AS WELL AS CLASSROOM INSTRUCTION. OUR CLASSROOM INSTRUCTION IS GIVEN BY MARINE BIOLOGISTS AND CERTIFIED ENVIRONMENTAL TEACHERS. CLASSROOM AND LABS INCLUDE CORAL FRAGMENTING, CORAL PROPAGATION, CORAL OUT-PLANTING, FISH ID, SEA TURTLE REHABILITATION, MANATEE NUTRITION AND HABITAT, MARINE INVERTEBRATES, AND IN 2025 WE WILL ADD SHARK RESEARCH ON A RESEARCH VESSEL. OUR CAMP PARTICIPANTS EARN A PADI CERTIFICATION IN CORAL PRESERVATION THAT THEY CAN TAKE BACK TO THEIR SCHOOL SYSTEM FOR POSSIBLE CLASSROOM CREDITS. BARRIER FREE DIVERS WORKS DIRECTLY WITH OTHER NON-PROFIT ORGANIZATIONS SUCH AS CORAL RESTORATION FOUNDATION, MOTE LABS, MARINE LAB, REEF.ORG, AND MARATHON TURTLE HOSPITAL TO PROVIDE CLASSROOM INSTRUCTION FOR THE CAMPERS.NO CHILD IS TURNED AWAY WHO HAS MEDICAL CLEARANCE AND CAN BE CERTIFIED TO SCUBA DIVE.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt1BARRIER FREE DIVERS PROVIDES THE OPPORTUNITY TO TRY SCUBA IN A POOL FOR ANYONE WITH A DISABILITY WHO WOULD LIKE TO LEARN AND HAS A SIGNED MEDICAL CLEARANCE FROM HIS OR HER DOCTOR. THERE IS NO COST TO PARTICIPANTS. BARRIER FREE DIVERS ALSO PROVIDES NO-COST ASSISTANCE TO THOSE WITH DISABILITIES WHO WOULD LIKE TO BECOME SCUBA CERTIFIED. BARRIER FREE DIVERS FACILITATES THE CERTIFICATION PROCESS WITH ADAPTIVE TRAINED DIVE PROFESSIONALS, AS WELL AS OTHER NON-PROFIT ORGANIZATIONS, TO PROVIDE GUIDANCE AND FUNDING FOR THESE INDIVIDUALS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt10
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt014992
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt10
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd00
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0FL
IRS990EZ/SubjectToProxyTaxInd00
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TaxImposedOnOrganizationMgrAmt00
IRS990EZ/TaxImposedUnderIRC4911Amt00
IRS990EZ/TaxImposedUnderIRC4912Amt00
IRS990EZ/TaxImposedUnderIRC4955Amt00
IRS990EZ/TaxReimbursedByOrganizationAmt00
IRS990EZ/TotalExpensesAmt016637
IRS990EZ/TotalProgramServiceExpensesAmt014992
IRS990EZ/TotalRevenueAmt032810
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0BARRIERFREEDIVERS.ORG
IRS990ScheduleA/First5Years170Ind0X
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0THIS ORGANIZATION WAS CREATED IN 2022. CALENDAR YEAR 2022 QUALIFIED AS A SHORT YEAR FOR PURPOSES OF CALCULATING THE 5-YEAR PUBLIC SUPPORT REQUIREMENTS.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0SCHEDULE A, PART II, SECTION A
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt032610
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt016245
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02469
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt051324
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0200
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0200
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IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02469
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt051324
IRS990ScheduleA/TotalSupportAmt051524
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION: INVESTMENT INCOME. AMOUNT: 200.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION: WEBSITE AND COMMUNICATIONS. AMOUNT: 524. DESCRIPTION: LIABILITY INSURANCE. AMOUNT: 1,050. DESCRIPTION: BANK FEES. AMOUNT: 10. DESCRIPTION: STATE REGISTRATIONS. AMOUNT: 61. DESCRIPTION: DIRECT PROGRAM EXPENSES. AMOUNT: 14,992. TOTAL TO FORM 990-EZ, LINE 16: 16,637.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THIS FORM 990-EZ IS BEING FILED AS AN AMENDED RETURN. BARRIER FREE DIVERS INITIALLY FILED A 2024 FORM 990-N BECAUSE IT MEETS THE CRITERIA FOR THIS SHORT FORM FILING. BARRIER FREE DIVERS ELECTS TO PROVIDE ADDITIONAL INFORMATION TO THE TAXING AUTHORITIES AND PUBLICALLY BY FILING FORM 990-EZ.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PAGE 1, LINE B AMENDED RETURN
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE 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/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0ROSEMARY CIOTTI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07033098601
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BARRIER FREE DIVERS
ReturnHeader/Filer/BusinessNameControlTxt0BARR
ReturnHeader/Filer/EIN0883817814
ReturnHeader/Filer/PhoneNum07033098601
ReturnHeader/Filer/USAddress/AddressLine1Txt022 N END STREET
ReturnHeader/Filer/USAddress/CityNm0KEY LARGO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0FL
ReturnHeader/Filer/USAddress/ZIPCd033037
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0813761286
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0BREDE GROUP LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02540 LONG HOLLOW PIKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0HENDERSONVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037075
ReturnHeader/PreparerPersonGrp/PhoneNum02402771997
ReturnHeader/PreparerPersonGrp/PreparationDt02025-07-17
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-07-18T14:50:36-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$30.2$0.00$30.2$32.8$16.6$16.2
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits