INSTITUTE OF DIVING (EIN 591765521) - 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

1977

Legal Domicile

Principal Officer

JOSEPH HOWARD

Phone

6195595888

Tax Period

2025-01-01 to 2025-12-31

INSTITUTE OF DIVING, founded in 1977, is a small nonprofit that reported $192K in total revenue in fiscal year 2025. The organization ran a surplus of $31K, a strong 16% operating margin.

Mission

TO PROVIDE ACCESS TO UNDERWATER TECHNOLOGY FOR THE BENEFIT OF EDUCATING INTERESTED INDIVIDUALS.

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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 (2025)

Revenue Breakdown

Contributions & Grants $91,457

Program Service Revenue $48,968

Investment Income $119

Other Revenue $51,914

TOTAL REVENUE $192,458

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,680

Fundraising Expenses $0

Program Expenses $161,322

Other Expenses $91,642

TOTAL EXPENSES $161,322

Year-over-Year Comparison

	2025	2024	Change
Revenue	$192,458	$189,875	+0.0%
Expenses	$161,322	$162,191	0.0%
Net Income	$31,136	$27,684	+0.1%

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

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

$35,920

Total Directors

$35,920

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
STEVE J MULHOLLAND	Executive Dir.	30.00	Officer Director	$35,920	$0	$35,920
STEPHEN GREIER	SR BOARD MBR	10.00	Officer Director	$0	$0	$0
JOSEPH HOWARD	President	5.00	Officer Director	$0	$0	$0
BETH DUFFY	Secretary	5.00	Officer Director	$0	$0	$0
BRIAN PRATSCHNER	Vice President	5.00	Officer Director	$0	$0	$0
BRIAN THOMPSON	SR BOARD MBR	5.00	Officer Director	$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
2025	$192,458	$161,322	$1,266,612	$31,136
2024	$189,875	$162,191	$1,236,516	$27,684

INSTITUTE OF DIVING