Civic Intelligence

National Association Of

990 • Fiscal year 2019 • EIN 95-2572011

Jan 01, 2019 to Dec 31, 2019 • Filed on Nov 11, 2020

Organization ProfileWWW.NAUI.ORG

View Organization Page

9030 Camden Field ParkwayRiverview, FL 33578-0521

(813) 628-6284

Siviq Scores

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

Liabilities / Assets

54th percentile

0.19x

Higher debt load relative to assets than 54% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

83rd percentile

0.48x

Higher debt load relative to revenue than 83% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Net Margin

62nd percentile

7.4%

Higher net margin than 62% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

40th percentile

$113,327

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 8.8% of source-year revenue.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Source year 2019

Asset Growth

82nd percentile

20%

Faster asset growth than 82% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

59th percentile

5.9%

Faster revenue growth than 59% of similar nonprofits.

2019 filings • 501(c)6 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets54th percentile

Assets

Up

$3,192,623

Up $522,657 (+20%) from 2018

Net Assets

Up

$2,572,682

Up $194,126 (+8.2%) from 2018

Liabilities

Up

$619,941

Up $328,531 (+113%) from 2018

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin62nd percentile

Revenue

Up

$1,291,346

Up $71,740 (+5.9%) from 2018

Expenses

Down

$1,195,731

Down $129,509 (-9.8%) from 2018

Net Income

Up

$95,615

Up $201,249 (+191%) from 2018

Historical Trend

Balance Sheet Trend

Asset Growth82nd percentile

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

$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

2019

Assets$3,192,623
Liabilities$619,941
Net Assets$2,572,682
Open 2019 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income across loaded years, with this 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

2019

Revenue$1,291,346
Expenses$1,195,731
Net Income$95,615
Open 2019 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 11, 2020
Return Version
2019v5.1
Gross Receipts
$1,291,346
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$445,730$576,811▲ $131,081
Cash and Non-Interest-Bearing Accounts$187,276$434,723▲ $247,447
Savings and Temporary Cash Investments$72,852$204,009▲ $131,157
Land, Buildings, and Equipment, Net$5,767$32,875▲ $27,108
Prepaid Expenses and Deferred Charges$4,091$13,116▲ $9,025
Accounts Receivable$0$42▲ $42
Total Assets$2,669,966$3,192,623▲ $522,657
Other Assets Total$439,803$416,600▼ $23,203
Liabilities
Deferred Revenue$111,671$349,899▲ $238,228
Other Liabilities$150,393$254,502▲ $104,109
Accounts Payable and Accrued Expenses$29,346$15,540▼ $13,806
Total Liabilities$291,410$619,941▲ $328,531
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,378,556$2,572,682▲ $194,126
Total Net Assets Fund Balance$2,378,556$2,572,682▲ $194,126
Total Liabilities and Net Assets / Fund Balance$2,669,966$3,192,623▲ $522,657

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$32,875$59,908$92,783
Other Assets Org$416,600--
Other Securities$1,514,447--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeOtherTotal
Todd BrayCFOPT$113,327$113,327

Board Members and Trustees

NameTitle
Michael FeldChairman
Danny GrizzardVice Chair
David OchsDirector
Gary KulisekDirector
Geertje WesselsDirector
Kok Yew WongDirector
Lonnie SharpDirector
Rick LorimorExecutive Director
Hana BurgerSecretary
Barry MooreTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,256,380
Program Service Revenue
$0
Investment Income
$34,966
Other Revenue
$0
Change in Net Assets
$95,615

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,285,796
Revenue Not Reported on Financial Statements
$5,550
Revenue Not Reported on Form 990
$98,510
Total Revenue per Audited Statements
$1,384,306
Total Revenue per Form 990
$1,291,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,195,731
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---$29,680
Insurance---$21,025
Travel---$12,567
Fees for Services Legal---$5,828
Fees for Services Other---$5,550
Depreciation Depletion---$4,195
Office Expenses---$3,378
Other Expenses---$3,200
All Other Expenses---$152
Total Functional Expenses$0$0$0$1,195,731

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,195,731
Expenses per Audited Statements$1,190,181
Total Expenses per Audited Statements$1,190,181
Expenses Not Reported on Financial Statements$5,550
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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Owned by Rick Lorimor, Who Is the Executive Director of Naui.Compensation Paid to Rick Lorimor.No$108,202
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Intercompany Payable$254,502
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Business relationship with 35% controlled entity
Yes
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 19

“The organization makes its form 990 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
Presidentceo
Title
Executive Director
Phone
8136286284
Signed
2020-11-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rick Lorimor
Formed
1961
Legal Domicile
CA
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
15

Preparer

Firm
Rivero Gordimer & Company Pa
Address
P O BOX 172359, TAMPA, FL 33672
Preparer
Sam a Lazzara
Phone
8138757774
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization is not aware of any tax positions it has taken that are subject to a significant degree of uncertainty. Tax years after 2014 remain subject to examination by federal and state taxing authorities.”

Raw XML AppendixShowing 400 of 424 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt029346
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt015540
IRS990/AccountsReceivableGrp/BOYAmt00
IRS990/AccountsReceivableGrp/EOYAmt042
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO ENABLE PEOPLE TO ENJOY UNDERWATER ACTIVITIES AS SAFELY AS POSSIBLE THROUGH EDUCATION.
IRS990/AllOtherExpensesGrp/TotalAmt0152
IRS990/AnnualDisclosureCoveredPrsnInd00
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum08136286284
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt09030 CAMDEN FIELD PARKWAY
IRS990/BooksInCareOfDetail/USAddress/CityNm0RIVERVIEW
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0FL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd0335780521
IRS990/BusinessRlnWith35CtrlEntInd01
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0187276
IRS990/CashNonInterestBearingGrp/EOYAmt0434723
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01256380
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt034966
IRS990/CYOtherExpensesAmt01195731
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt095615
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01195731
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01291346
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0111671
IRS990/DeferredRevenueGrp/EOYAmt0349899
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt04195
IRS990/Desc0NAUI PROMOTES HIGH STANDARDS FOR UNDERWATER SAFETY, EDUCATION AND INSTRUCTION THROUGH PARTICIPATION IN TRADE SHOWS AND SEMINARS, AND THROUGH PUBLICATIONS.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt029680
IRS990/FeesForServicesLegalGrp/TotalAmt05828
IRS990/FeesForServicesOtherGrp/TotalAmt05550
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt020.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt120.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt26.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt34.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt52.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt920.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1020.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0DANNY GRIZZARD
IRS990/Form990PartVIISectionAGrp/PersonNm1HANA BURGER
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL FELD
IRS990/Form990PartVIISectionAGrp/PersonNm3BARRY MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm4DAVID OCHS
IRS990/Form990PartVIISectionAGrp/PersonNm5LONNIE SHARP
IRS990/Form990PartVIISectionAGrp/PersonNm6GARY KULISEK
IRS990/Form990PartVIISectionAGrp/PersonNm7GEERTJE WESSELS
IRS990/Form990PartVIISectionAGrp/PersonNm8KOK YEW WONG
IRS990/Form990PartVIISectionAGrp/PersonNm9TODD BRAY
IRS990/Form990PartVIISectionAGrp/PersonNm10RICK LORIMOR
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt9113327
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt9CFO
IRS990/Form990PartVIISectionAGrp/TitleTxt10EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01961
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt09
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt01291346
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt09
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt021025
IRS990/InvestmentIncomeGrp/ExclusionAmt034966
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt034966
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01514447
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt01514447
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0445730
IRS990/InvestmentsPubTradedSecGrp/EOYAmt0576811
IRS990/IRPDocumentCnt03
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt059908
IRS990/LandBldgEquipBasisNetGrp/BOYAmt05767
IRS990/LandBldgEquipBasisNetGrp/EOYAmt032875
IRS990/LandBldgEquipCostOrOtherBssAmt092783
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt01256380
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/NetAssetsOrFundBalancesBOYAmt02378556
IRS990/NetAssetsOrFundBalancesEOYAmt02572682
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt098510
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02378556
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02572682
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt03378
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0439803
IRS990/OtherAssetsTotalGrp/EOYAmt0416600
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0COST OF MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc1BOARD EXPENSE
IRS990/OtherExpensesGrp/Desc2BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3SUBSCRIPTIONS AND DUES
IRS990/OtherExpensesGrp/TotalAmt0885955
IRS990/OtherExpensesGrp/TotalAmt1164645
IRS990/OtherExpensesGrp/TotalAmt259556
IRS990/OtherExpensesGrp/TotalAmt33200
IRS990/OtherLiabilitiesGrp/BOYAmt0150393
IRS990/OtherLiabilitiesGrp/EOYAmt0254502
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04091
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt013116
IRS990/PrincipalOfficerNm0RICK LORIMOR
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01197122
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt022484
IRS990/PYOtherExpensesAmt01325240
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-105634
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt01325240
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01219606
IRS990/ReconcilationRevenueExpnssAmt095615
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd01
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt072852
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0204009
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt05550
IRS990ScheduleD/ExpensesSubtotalAmt01190181
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt05550
IRS990ScheduleD/InvestmentExpensesNotIncldAmt05550
IRS990ScheduleD/NetUnrealizedGainsInvstAmt098510
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0416600
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0INTERCOMPANY RECEIVABLE
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt032875
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt059908
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt092783
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0254502
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INTERCOMPANY PAYABLE
IRS990ScheduleD/OtherSecuritiesGrp/BookValueAmt01514447
IRS990ScheduleD/OtherSecuritiesGrp/Desc0INVESTMENT IN NAUI SERVICES GROUP, INC.
IRS990ScheduleD/OtherSecuritiesGrp/MethodValuationCd0C
IRS990ScheduleD/RevenueNotReportedAmt098510
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt05550
IRS990ScheduleD/RevenueSubtotalAmt01285796
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS IT HAS TAKEN THAT ARE SUBJECT TO A SIGNIFICANT DEGREE OF UNCERTAINTY. TAX YEARS AFTER 2014 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAXING AUTHORITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt032875
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0416600
IRS990ScheduleD/TotalBookValueSecuritiesAmt01514447
IRS990ScheduleD/TotalExpensesPerForm990Amt01195731
IRS990ScheduleD/TotalLiabilityAmt0254502
IRS990ScheduleD/TotalRevenuePerForm990Amt01291346
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01384306
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01190181
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0EA OUTDOORS INC
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0OWNED BY RICK LORIMOR, WHO IS THE EXECUTIVE DIRECTOR OF NAUI.
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0108202
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0COMPENSATION PAID TO RICK LORIMOR.
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/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 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN0050533395
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt0C
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd0FL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct01.00000
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0PROVIDES MANAGEMENT AND MEMBER SERVICES FOR NAUI
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0NAUI SERVICES GROUP INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt05228759
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt036483
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt09030 CAMDEN FIELD PARKWAY
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm0RIVERVIEW
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/StateAbbreviationCd0FL
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd0335780521
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd01
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd01
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd00
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01119330
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1416600
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0AMOUNT OF MEMBERSHIPS PAID
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1LOAN AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0NAUI SERVICE GROUP INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1NAUI SERVICE GROUP INC
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0M
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1D
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02669966
IRS990/TotalAssetsEOYAmt03192623
IRS990/TotalAssetsGrp/BOYAmt02669966
IRS990/TotalAssetsGrp/EOYAmt03192623
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01256380
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01195731
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0291410
IRS990/TotalLiabilitiesEOYAmt0619941
IRS990/TotalLiabilitiesGrp/BOYAmt0291410
IRS990/TotalLiabilitiesGrp/EOYAmt0619941
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02378556
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt02572682
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt034966
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01291346
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt015
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02669966
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt03192623
IRS990/TotReportableCompRltdOrgAmt0113327
IRS990/TransactionWithControlEntInd00
IRS990/TravelGrp/TotalAmt012567
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt09030 CAMDEN FIELD PARKWAY
IRS990/USAddress/CityNm0RIVERVIEW
IRS990/USAddress/StateAbbreviationCd0FL
IRS990/USAddress/ZIPCd0335780521
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt09
IRS990/WebsiteAddressTxt0WWW.NAUI.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02021-04-22 16:20:28Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PRESIDENTCEO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08136286284
ReturnHeader/BusinessOfficerGrp/SignatureDt02020-11-11
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NATIONAL ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0UNDERWATER INSTRUCTORS
ReturnHeader/Filer/BusinessNameControlTxt0NATI
ReturnHeader/Filer/EIN0952572011
ReturnHeader/Filer/PhoneNum08136286284

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,192,623
Liabilities
$619,941
Net assets
$2,572,682
Revenue
$1,291,346
Expenses
$1,195,731
Net income
$95,615
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