To train and equip disabled persons for scuba diving.

501(c)(3) charity; gifts are tax-deductible.
81¢ of each $1 spent went to programs.
Run by 75 volunteers.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · People: Part I, lines 5–6

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $15K a year · 5% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
81%
of spending
Looks good: 81% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
7 mo
of spending, in cash
Looks good: 6.8 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
5
named funders · $40K
Looks good: 5 funders name it on their filings; 3 or more.
Funders’ Sch. I, 990-PF
Liabilities
$7K
4% of total assets
Looks good: liabilities are 4% of assets; 50% or less.
Pt X · Ln 26
Independent board members
40
of 40 voting members
Looks good: 40 of 40 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$433K
+34% vs prior year
Spent
$323K
To programs
81%
Net assets
$179K
By yearFY2021–FY2025
Revenue
$433K
FY2025▲ +34%
Tap a bar for its year
Revenue by fiscal year
FY2021$214K
FY2022$260K
FY2023$413K
FY2024$323K
FY2025$433K
Expenses
$323K
FY2025▼ -14%
Tap a bar for its year
Expenses by fiscal year
FY2021$191K
FY2022$240K
FY2023$439K
FY2024$375K
FY2025$323K
Net assets
$179K
FY2025▲ +159%
Tap a bar for its year
Net assets by fiscal year
FY2021$127K
FY2022$147K
FY2023$121K
FY2024$69K
FY2025$179K

From the FY2025 Form 990 (year ending June 2025) · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Feb 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

81 cents of each dollar spent went to programs.

Program services 81% · $261K Management & general 19% · $61K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

13 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
President El
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
See Dive Pirates Foundation executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Trains and equips disabled individuals for scuba diving.

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Provided by the organization

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1 program · $261K · in their own filed words · FY2024
01

Purchased equipment for adaptive diving & provided travel assistance for adaptive dive training.

$261Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2024
See all 5 funders →

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$433K
Ln 12
Fees for servicesLn 2g$203K
Other incomeLn 4–11$189K
Gifts and grantsLn 1h$40K
Money outPt IX
$323K
Ln 25
Programscol B$261K
Managementcol C$61K
Owns and owesPt X
$179K
net assets · Ln 32
Cash and savingsLn 1–2$182K
Total assetsLn 16$186K
LiabilitiesLn 26$7K
PeoplePt VI, VII
13
listed · VII A
PaidVII A0
Voting boardVI 1a40
IndependentVI 1b40
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$40K
Noncash giftsLn 1g$15K
Fees for servicesLn 2g$203K
Investment incomeLn 3$7
Other incomeLn 4–11$189K
Total revenueLn 12$433K
Assets in detailPt X, end of year
CashLn 1$123K
SavingsLn 2$59K
Cash and savings togetherLn 1–2$182K
Total assetsLn 16$186K
LiabilitiesLn 26$7K
Net assetsLn 32$179K
OperationsPt I, VI
EmployeesI 50
VolunteersI 675
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$88K$182K
Total assetsLn 16$100K$186K
LiabilitiesLn 26$31K$7K
Net assetsLn 32$69K$179K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Accounting feesLn 11c$3K$3K
Other fees for servicesLn 11g$130K$108K$22K
Advertising and promotionLn 12$14K$12K$1K
Office expensesLn 13$6K$406$5K
Information technologyLn 14$225$225
TravelLn 17$9K$9K
Conferences, conventions and meetingsLn 19$1K$1K
InsuranceLn 23$4K$4K
Other expenses (24a–d)Ln 24$151K$138K$14K
All other expensesLn 24e$5K$3K$2K
Total functional expensesLn 25$323K$261K$61K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $433K$323K$110K$179K 990 PDF
FY2024 $323K$375K−$52K$69K 990 PDF
FY2023 $413K$439K−$26K$121K 990 PDF
FY2022 $260K$240K$20K$147K 990 PDF
FY2021 $214K$191K$23K$127K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $432,627 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $84,146$40,127
I-9 Program service revenuePrior year $158,818$202,998
I-10 Investment incomePrior year $6$7
I-11 Other revenuePrior year $84,902$189,495
I-12 Total revenuePrior year $327,872$432,627
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefits$0
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $380,301$322,928
I-18 Total expensesPrior year $380,301$322,928
I-19 Revenue less expensesPrior year −$52,429$109,699
Part VI · Governance 40 of 40 board members independent, 4 to look at
VI-1a Voting members of the governing body40
VI-1b Independent voting members40
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $432,627 across 7 lines filed
Lines not itemized here account for $1,827 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$40,127
VIII-1g Noncash contributions (included above)$15,229
VIII-1h Total contributions, gifts and grants$40,127
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $202,998$202,998
VIII-3 Investment incomeRelated to mission $7$7
VIII-8 Net income from fundraising events$187,668
VIII-12 Total revenueRelated to mission $203,018 · Unrelated business $1,814$432,627
Part IX · Statement of functional expenses $322,928 across 10 lines filed
IX-11c Accounting feesManagement $2,732$2,732
IX-11g Other fees for servicesPrograms $108,204 · Management $21,932$130,136
IX-12 Advertising and promotionPrograms $12,472 · Management $1,436$13,908
IX-13 Office expensesPrograms $406 · Management $5,115$5,521
IX-14 Information technologyManagement $225$225
IX-17 TravelManagement $8,678$8,678
IX-19 Conferences, conventions and meetingsManagement $1,471$1,471
IX-23 InsuranceManagement $4,458$4,458
IX-24 Other expenses (24a–d)Programs $137,625 · Management $13,519$151,144
IX-24e All other expensesPrograms $2,723 · Management $1,932$4,655
IX-25 Total functional expensesPrograms $261,430 · Management $61,498 · Fundraising $0$322,928
Part X · Balance sheet $185,690 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $23,317$122,699
X-2 Savings and temporary cash investmentsStart of year $64,710$59,098
X-4 Accounts receivableStart of year $122−$2,072
X-8 Inventories for sale or useStart of year $11,425$5,965
X-16 Total assetsStart of year $99,574$185,690
X-17 Accounts payable and accrued expensesStart of year $30,625$7,042
X-26 Total liabilitiesStart of year $30,625$7,042
X-32 Total net assets or fund balancesStart of year $68,949$178,648
X-33 Total liabilities and net assetsStart of year $99,574$185,690
Part XI · Reconciliation of net assets $178,648 net assets at year end
XI-1 Total revenue$432,627
XI-2 Total expenses$322,928
XI-3 Revenue less expenses$109,699
XI-4 Net assets at start of year$68,949
XI-10 Net assets at end of year$178,648

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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