Civic Intelligence

National Association Of

EIN 95-2572011 • 501(c)6 • Riverview, FL

View Organization Page

Profile

Naui's purpose is to enable people to enjoy underwater activities as safely as possible by providing the highest quality practical education, and to actively promote the preservation and protection of the world's underwater environments. Naui's primary purpose is also reflected in the association's motto, "dive safety through education".

9030 Camden Field ParkwayRiverview, FL 33578-0521

www.naui.org

Siviq Scores

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

Liabilities / Assets

70th percentile

0.30x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

1.28x

Higher debt load relative to revenue than 96% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Net Margin

35th percentile

0.3%

Higher net margin than 35% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

57th percentile

$160,246

Higher top officer pay than 57% of similar nonprofits.

Top officer pay equals 14.1% of source-year revenue.

501(c)6 • $1M-$5M nonprofits • Source year 2024

Asset Growth

67th percentile

11%

Faster asset growth than 67% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

10th percentile

-15%

Faster revenue growth than 10% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$4,824,070

Up $479,670 (+11%) from 2023

Liabilities

Up

$1,462,564

Up $272,453 (+23%) from 2023

Net Assets

Up

$3,361,506

Up $207,217 (+6.6%) from 2023

Operations
Liabilities / Revenue96th percentileNet Margin35th percentile

Revenue

Down

$1,138,403

Down $198,465 (-15%) from 2023

Expenses

Up

$1,135,077

Up $30,800 (+2.8%) from 2023

Net Income

Down

$3,326

Down $229,265 (-99%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2011: $2,902,565Liabilities 2011: $274,578Net Assets 2011: $2,627,9872011Assets 2012: $2,866,748Liabilities 2012: $166,994Net Assets 2012: $2,699,7542012Assets 2013: $3,050,217Liabilities 2013: $220,710Net Assets 2013: $2,829,5072013Assets 2014: $3,099,558Liabilities 2014: $333,451Net Assets 2014: $2,766,1072014Assets 2015: $3,188,637Liabilities 2015: $479,228Net Assets 2015: $2,709,4092015Assets 2016: $2,900,915Liabilities 2016: $265,367Net Assets 2016: $2,635,5482016Assets 2017: $2,824,796Liabilities 2017: -$9,174Net Assets 2017: $2,833,9702017Assets 2018: $2,669,966Liabilities 2018: $291,410Net Assets 2018: $2,378,5562018Assets 2019: $3,192,623Liabilities 2019: $619,941Net Assets 2019: $2,572,6822019Assets 2020: $3,688,839Liabilities 2020: $942,270Net Assets 2020: $2,746,5692020Assets 2021: $4,057,123Liabilities 2021: $1,048,922Net Assets 2021: $3,008,2012021Assets 2022: $3,961,499Liabilities 2022: $1,198,320Net Assets 2022: $2,763,1792022Assets 2023: $4,344,400Liabilities 2023: $1,190,111Net Assets 2023: $3,154,2892023Assets 2024: $4,824,070Liabilities 2024: $1,462,564Net Assets 2024: $3,361,5062024

Highlighted filing

2024

Assets$4,824,070
Liabilities$1,462,564
Net Assets$3,361,506
Open 2024 Filing

Operations Trend

Revenue Growth10th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $1,124,345Expenses 2011: $1,084,274Net Income 2011: $40,0712011Revenue 2012: $1,120,780Expenses 2012: $1,098,097Net Income 2012: $22,6832012Revenue 2013: $1,099,845Expenses 2013: $1,093,666Net Income 2013: $6,1792013Revenue 2014: $1,089,924Expenses 2014: $1,221,420Net Income 2014: -$131,4962014Revenue 2015: $1,093,957Expenses 2015: $1,121,010Net Income 2015: -$27,0532015Revenue 2016: $1,345,738Expenses 2016: $1,440,182Net Income 2016: -$94,4442016Revenue 2017: $1,230,518Expenses 2017: $1,175,018Net Income 2017: $55,5002017Revenue 2018: $1,219,606Expenses 2018: $1,325,240Net Income 2018: -$105,6342018Revenue 2019: $1,291,346Expenses 2019: $1,195,731Net Income 2019: $95,6152019Revenue 2020: $1,118,384Expenses 2020: $1,067,327Net Income 2020: $51,0572020Revenue 2021: $1,161,378Expenses 2021: $1,101,262Net Income 2021: $60,1162021Revenue 2022: $1,153,749Expenses 2022: $1,134,662Net Income 2022: $19,0872022Revenue 2023: $1,336,868Expenses 2023: $1,104,277Net Income 2023: $232,5912023Revenue 2024: $1,138,403Expenses 2024: $1,135,077Net Income 2024: $3,3262024

Highlighted filing

2024

Revenue$1,138,403
Expenses$1,135,077
Net Income$3,326
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
$4,824,070
Liabilities
$1,462,564
Net assets
$3,361,506
Revenue
$1,138,403
Expenses
$1,135,077
Net income
$3,326
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$1.46$3.36$1.14$1.14$0.00
2023Detailed filing. Detailed filing data is available for this year.$4.34$1.19$3.15$1.34$1.10$0.23
2022Detailed filing. Detailed filing data is available for this year.$3.96$1.20$2.76$1.15$1.13$0.02
2021Detailed filing. Detailed filing data is available for this year.$4.06$1.05$3.01$1.16$1.10$0.06
2020Detailed filing. Detailed filing data is available for this year.$3.69$0.94$2.75$1.12$1.07$0.05
2019Detailed filing. Detailed filing data is available for this year.$3.19$0.62$2.57$1.29$1.20$0.10
2018Detailed filing. Detailed filing data is available for this year.$2.67$0.29$2.38$1.22$1.33$0.11
2017Detailed filing. Detailed filing data is available for this year.$2.82$0.01$2.83$1.23$1.18$0.06
2016Detailed filing. Detailed filing data is available for this year.$2.90$0.27$2.64$1.35$1.44$0.09
2015Detailed filing. Detailed filing data is available for this year.$3.19$0.48$2.71$1.09$1.12$0.03
2014Detailed filing. Detailed filing data is available for this year.$3.10$0.33$2.77$1.09$1.22$0.13
2013Detailed filing. Detailed filing data is available for this year.$3.05$0.22$2.83$1.10$1.09$0.01
2012Summary only. Only limited summary data is available for this year.$2.87$0.17$2.70$1.12$1.10$0.02
2011Summary only. Only limited summary data is available for this year.$2.90$0.27$2.63$1.12$1.08$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 23, 2025
Return Version
2024v5.2
Gross Receipts
$1,138,403
Mission and Program Overview

Mission

Naui's purpose is to enable people to enjoy underwater activities as safely as possible by providing the highest quality practical education, and to actively promote the preservation and protection of the world's underwater environments. Naui's primary purpose is also reflected in the association's motto, "dive safety through education".

To enable people to enjoy underwater activities as safely as possible through education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$1,514,447$1,514,447→ $0
Investments in Publicly Traded Securities$1,941,520$1,406,150▼ $535,370
Savings and Temporary Cash Investments$25,257$1,112,490▲ $1,087,233
Cash and Non-Interest-Bearing Accounts$770,665$757,197▼ $13,468
Prepaid Expenses and Deferred Charges$21,415$17,491▼ $3,924
Land, Buildings, and Equipment, Net$21,580$16,295▼ $5,285
Total Assets$4,344,400$4,824,070▲ $479,670
Other Assets Total$49,516$0▼ $49,516
Liabilities
Deferred Revenue$813,528$869,943▲ $56,415
Other Liabilities$201,782$421,430▲ $219,648
Mortgage Notes Payable Secured by Investment Property$135,506$135,506→ $0
Accounts Payable and Accrued Expenses$39,295$35,685▼ $3,610
Total Liabilities$1,190,111$1,462,564▲ $272,453
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,154,289$3,361,506▲ $207,217
Total Net Assets Fund Balance$3,154,289$3,361,506▲ $207,217
Total Liabilities and Net Assets / Fund Balance$4,344,400$4,824,070▲ $479,670

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,295$76,488$92,783
Other Securities$1,514,447--
Compensation and Service Providers
Top Officer Pay57th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Todd BrayCFOPT$138,366$138,366

Board Members and Trustees

NameTitle
Regina BierChairman
Kok Yew WongVice Chair
Alyssa BellamyDirector
Courtlandt ButtsDirector
Simon YuDirector
Todd ShannonDirector
Zahran MahmoudDirector
Cliff RichardsonExecutive Director
Katie CooperSecretary
Nelson PereiraTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,076,596
Program Service Revenue
$0
Investment Income
$61,807
Other Revenue
$0
Change in Net Assets
$3,326

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,138,403
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$203,891
Total Revenue per Audited Statements
$1,342,294
Total Revenue per Form 990
$1,138,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,135,077
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting---$28,050
Insurance---$25,000
Fees for Service Investment Mgmnt Fees---$18,757
Fees for Services Legal---$9,150
Depreciation Depletion---$5,285
Office Expenses---$2,149
Other Expenses---$88
Total Functional Expenses$0$0$0$1,135,077

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,135,077
Total Expenses per Audited Statements$1,135,077
Total Expenses per Form 990$1,135,077
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Payable$421,430
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Membership in the association is open to all persons who are of reputable character and consist of two types, voting and non-voting. Voting members must be eighteen years of age or older and shall have the right and privilege to vote on any matters and hold office as a director or officer of the association. Voting members represent active and sustaining instructors as defined in the association's bylaws. Non-voting members shall not have the right to vote, nor to hold office as a director of the association.”

Form 990, Part VI, Section A, Line 7A

“Each voting member is entitled to a single vote and elects the board of directors. Elections are held once a year at regularly scheduled times in accordance with the association's bylaws.”

Form 990, Part VI, Section A, Line 7B

“Voting members have the right to approve all changes to the association's articles of incorporation and bylaws.”

Form 990, Part VI, Section B, Line 11B

“The board of directors receives the draft of the form 990 and approves the form 990 at either a regularly scheduled or special board meeting, depending on when the form 990 is completed, prior to the form being filed with the irs.”

Form 990, Part VI, Section B, Line 12C

“The association's conflict of interest policy is discussed at orientation of officers and directors on a periodic basis, at least annually.”

Form 990, Part VI, Section C, Line 18

“The organization makes its form 990 available to the public upon request.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
National Association of
EIN
95-2572011
Phone
8136286284
Address
9030 CAMDEN FIELD PARKWAY, RIVERVIEW, FL 33578-0521

Signing Officer

Name
Todd Bray
Title
CFO
Phone
8136286284
Signed
2025-09-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Todd Bray
Formed
1961
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
70

Preparer

Firm
Rivero Gordimer & Company Pa
Address
201 N FRANKLIN ST SUITE 2200, TAMPA, FL 33602
Preparer
Sam a Lazzara
Phone
8138757774
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The association reviews the independednt audit prior to issuance. There were no changes from prior year.”

Financial Statement Notes

PART X, LINE 2:

“Naui is exempt from income taxes under the provisions of section 501(c)(6) of the internal revenue code. Management is not aware of any activities that would jeopardize its tax-exempt status, or any tax positions taken that are subject to a significant degree of uncertainty. Tax years after 2020 remain subject to examination by federal and state taxing authorities.”

Raw XML AppendixShowing 400 of 440 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.

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IRS990/LandBldgEquipAccumDeprecAmt076488
IRS990/LandBldgEquipBasisNetGrp/BOYAmt021580
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016295
IRS990/LandBldgEquipCostOrOtherBssAmt092783
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01076596
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0NAUI'S PURPOSE IS TO ENABLE PEOPLE TO ENJOY UNDERWATER ACTIVITIES AS SAFELY AS POSSIBLE BY PROVIDING THE HIGHEST QUALITY PRACTICAL EDUCATION, AND TO ACTIVELY PROMOTE THE PRESERVATION AND PROTECTION OF THE WORLD'S UNDERWATER ENVIRONMENTS. NAUI'S PRIMARY PURPOSE IS ALSO REFLECTED IN THE ASSOCIATION'S MOTTO, "DIVE SAFETY THROUGH EDUCATION".
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0135506
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0135506
IRS990/NetAssetsOrFundBalancesBOYAmt03154289
IRS990/NetAssetsOrFundBalancesEOYAmt03361506
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0203891
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt03154289
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt03361506
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt02149
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt049516
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0COST OF MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc1BOARD EXPENSE
IRS990/OtherExpensesGrp/Desc2BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3LICENSES AND FEES
IRS990/OtherExpensesGrp/TotalAmt0869551
IRS990/OtherExpensesGrp/TotalAmt1114624
IRS990/OtherExpensesGrp/TotalAmt262423
IRS990/OtherExpensesGrp/TotalAmt388
IRS990/OtherLiabilitiesGrp/BOYAmt0201782
IRS990/OtherLiabilitiesGrp/EOYAmt0421430
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt021415
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017491
IRS990/PrincipalOfficerNm0TODD BRAY
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01291572
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt045296
IRS990/PYOtherExpensesAmt01104277
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0232591
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01104277
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01336868
IRS990/ReconcilationRevenueExpnssAmt03326
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt025257
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01112490
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt01135077
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0203891
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016295
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt076488
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt092783
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0421430
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01514447
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN NAUI SERVICES GROUP, INC.
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt0203891
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01138403
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0NAUI IS EXEMPT FROM INCOME TAXES UNDER THE PROVISIONS OF SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE ITS TAX-EXEMPT STATUS, OR ANY TAX POSITIONS TAKEN THAT ARE SUBJECT TO A SIGNIFICANT DEGREE OF UNCERTAINTY. TAX YEARS AFTER 2020 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016295
IRS990ScheduleD/TotalBookValueSecuritiesAmt01514447
IRS990ScheduleD/TotalExpensesPerForm990Amt01135077
IRS990ScheduleD/TotalLiabilityAmt0421430
IRS990ScheduleD/TotalRevenuePerForm990Amt01138403
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01342294
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01135077
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0160246
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0CLIFF RICHARDSON
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0160246
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE RELATED ORGANIZATION USES WRITTEN EMPLOYMENT CONTRACTS AND APPROVAL BY THE BOARD TO ESTABLISH THE COMPENSTAOIN OF THE ORGANIZATION'S EXECUTIVE DIRECTOR.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I, LINE 3
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MEMBERSHIP IN THE ASSOCIATION IS OPEN TO ALL PERSONS WHO ARE OF REPUTABLE CHARACTER AND CONSIST OF TWO TYPES, VOTING AND NON-VOTING. VOTING MEMBERS MUST BE EIGHTEEN YEARS OF AGE OR OLDER AND SHALL HAVE THE RIGHT AND PRIVILEGE TO VOTE ON ANY MATTERS AND HOLD OFFICE AS A DIRECTOR OR OFFICER OF THE ASSOCIATION. VOTING MEMBERS REPRESENT ACTIVE AND SUSTAINING INSTRUCTORS AS DEFINED IN THE ASSOCIATION'S BYLAWS. NON-VOTING MEMBERS SHALL NOT HAVE THE RIGHT TO VOTE, NOR TO HOLD OFFICE AS A DIRECTOR OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH VOTING MEMBER IS ENTITLED TO A SINGLE VOTE AND ELECTS THE BOARD OF DIRECTORS. ELECTIONS ARE HELD ONCE A YEAR AT REGULARLY SCHEDULED TIMES IN ACCORDANCE WITH THE ASSOCIATION'S BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2VOTING MEMBERS HAVE THE RIGHT TO APPROVE ALL CHANGES TO THE ASSOCIATION'S ARTICLES OF INCORPORATION AND BYLAWS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS RECEIVES THE DRAFT OF THE FORM 990 AND APPROVES THE FORM 990 AT EITHER A REGULARLY SCHEDULED OR SPECIAL BOARD MEETING, DEPENDING ON WHEN THE FORM 990 IS COMPLETED, PRIOR TO THE FORM BEING FILED WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION'S CONFLICT OF INTEREST POLICY IS DISCUSSED AT ORIENTATION OF OFFICERS AND DIRECTORS ON A PERIODIC BASIS, AT LEAST ANNUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION REVIEWS THE INDEPENDEDNT AUDIT PRIOR TO ISSUANCE. THERE WERE NO CHANGES FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 2C
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF UNDERWATER INSTRUCTORS
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0050533395
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0DIVING EDUCATION
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0NAUI SERVICES GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt04624585
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt03325465
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt09030 CAMDEN FIELD PARKWAY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0RIVERVIEW
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd0335780521
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0809193
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1421430
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMOUNT OF MEMBERSHIPS PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LOAN AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt2UNABLE TO EASILY DETERMINE VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt3UNABLE TO EASILY DETERMINE VALUE
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NAUI SERVICE GROUP INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1NAUI SERVICE GROUP INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt2NAUI SERVICE GROUP INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3NAUI SERVICE GROUP INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1E
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt2N
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt3O
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0FL
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt04344400
IRS990/TotalAssetsEOYAmt04824070
IRS990/TotalAssetsGrp/BOYAmt04344400
IRS990/TotalAssetsGrp/EOYAmt04824070
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt01076596
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01135077
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01190111
IRS990/TotalLiabilitiesEOYAmt01462564
IRS990/TotalLiabilitiesGrp/BOYAmt01190111
IRS990/TotalLiabilitiesGrp/EOYAmt01462564
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03154289
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03361506
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt061807
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01138403
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt070
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt04344400
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04824070
IRS990/TotReportableCompRltdOrgAmt0298612
IRS990/TransactionWithControlEntInd00

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