UNITED STATES DIVING FOUNDATION INC (EIN 311153995) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1985

Legal Domicile

Principal Officer

TODD SMITH

Phone

3172017824

Tax Period

2023-01-01 to 2023-12-31

UNITED STATES DIVING FOUNDATION INC, founded in 1985, is a small nonprofit in the Recreation & Sports sector that reported $167K in total revenue in fiscal year 2023. Revenue fell 21% from the prior year — a significant decline worth monitoring. Expenses of $274K exceeded revenue, resulting in a 64% operating deficit.

Mission

TO CARRY OUT THE EDUCATIONAL FUNCTIONS OF THE FOUNDATION'S SINGLE MEMBER, USA DIVING, INC.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $28,097

Program Service Revenue $0

Investment Income $138,525

Other Revenue $0

TOTAL REVENUE $166,622

Expense Breakdown

Grants Paid $185,000

Salaries & Benefits $17,400

Fundraising Expenses $0

Program Expenses $190,400

Other Expenses $71,177

TOTAL EXPENSES $273,577

Year-over-Year Comparison

	2023	2022	Change
Revenue	$166,622	$209,882	-0.2%
Expenses	$273,577	$347,305	-0.2%
Net Income	$-106,955	$-137,423	-0.2%

Key Indicators

✓ Grants to Organizations ✓ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$17,400

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
JARED BOOK	TREASURER	5.00	Officer Director	$0	$0	$0
MICKI KING	SECRETARY	3.00	Officer Director	$0	$0	$0
WILLIAM WALKER	CHAIR	6.00	Officer Director	$0	$0	$0
STEVE VOELLMECKE	VICE CHAIR	2.00	Officer Director	$0	$0	$0
TOM GOMPF	BOARD MEMBER	4.00	Director	$0	$0	$0
STEVE MCFARLAND	BOARD MEMBER	4.00	Director	$0	$0	$0
JIM STILLSON	BOARD MEMBER	3.00	Director	$0	$0	$0
CYNTHIA POTTER	BOARD MEMBER	3.00	Director	$0	$0	$0
TODD SMITH	PRESIDENT	4.00	Officer	$9,000	$0	$9,000
MICHAEL WHITLOCK	ASSISTANT TREASURER	2.00	Officer	$8,400	$0	$8,400

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$166,622	$273,577	$4,189,652	$-106,955
2022	$209,882	$347,305	$3,859,409	$-137,423
2021	$276,759	$366,536	$5,121,199	$-89,777
2020	$279,562	$873,220	$4,600,524	$-593,658
2019	$966,511	$1,064,132	$5,001,696	$-97,621
2018	$271,353	$324,915	$4,474,619	$-53,562

UNITED STATES DIVING FOUNDATION INC