NATIONAL ASSOCIATION OF BLACK SCUBA DIVERS (EIN 521807802) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1991

Legal Domicile

Principal Officer

Andrea Williams

Phone

2023170073

Tax Period

2024-01-01 to 2024-12-31

NATIONAL ASSOCIATION OF BLACK SCUBA DIVERS, founded in 1991, is a small nonprofit in the Recreation & Sports sector that reported $104K in total revenue in fiscal year 2024. Revenue grew 8% year-over-year, indicating healthy expansion. The organization ran a surplus of $21K, a strong 21% operating margin.

Mission

The National Association of Black Scuba Divers is dedicated to providing training and support to youth that may be economically unable to train and certify as a new generation of divers. We recognize the need to establish an educational scholarship component of scuba to assist with youth that desire education and a career in Marine Science, Plant Biology, or Plant Zoology as it pertains to life beneath the seas.

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Trantor Score

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

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

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $36,194

Program Service Revenue $67,678

Investment Income $0

Other Revenue $0

TOTAL REVENUE $103,872

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $74,357

Other Expenses $82,548

TOTAL EXPENSES $82,548

Year-over-Year Comparison

	2024	2023	Change
Revenue	$103,872	$96,028	+0.1%
Expenses	$82,548	$109,179	-0.2%
Net Income	$21,324	$-13,151	-2.6%

Key Indicators

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

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Financial Health Indicators

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

Financial Distress Indicator

Liquidity & Cash Position

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

Governance

Voting Members

Independent Members

Employees

N/A

Volunteers

N/A

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

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Willie Ross	Vice President	7	Officer	$0	$0	$0
Courlandt Butts	Safety Officer	7	Officer	$0	$0	$0
Jennifer Jones	Recording Secretary	7	Officer	$0	$0	$0
Andrea Williams	President	7	Key Emp	$0	$0	$0
Deborah Peterson	Treasurer	12	Key Emp	$0	$0	$0
Jennifer Ford	Corresponding Secretary	7	Key Emp	$0	$0	$0

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	$103,872	$82,548	$68,297	$21,324
2023	$96,028	$109,179	$46,973	$-13,151

NATIONAL ASSOCIATION OF BLACK SCUBA DIVERS