NATIONAL ASSOCIATION OF UNDERWATER INSTRUCTORS (EIN 952572011) - 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

1961

Legal Domicile

Principal Officer

TODD BRAY

Phone

8136286284

Tax Period

2024-01-01 to 2024-12-31

NATIONAL ASSOCIATION OF UNDERWATER INSTRUCTORS, founded in 1961, is a community nonprofit that reported $1.1M in total revenue in fiscal year 2024. Revenue decreased 15% compared to the prior year. Net assets of $3.4M represent 35 months of operating reserves.

Mission

TO ENABLE PEOPLE TO ENJOY UNDERWATER ACTIVITIES AS SAFELY AS POSSIBLE THROUGH EDUCATION.

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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 $1,076,596

Program Service Revenue $0

Investment Income $61,807

Other Revenue $0

TOTAL REVENUE $1,138,403

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Other Expenses $1,135,077

TOTAL EXPENSES $1,135,077

Year-over-Year Comparison

	2024	2023	Change
Revenue	$1,138,403	$1,336,868	-0.1%
Expenses	$1,135,077	$1,104,277	+0.0%
Net Income	$3,326	$232,591	-1.0%

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

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

$298,612

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
REGINA BIER	CHAIRMAN	15.00	Officer Director	$0	$0	$0
KOK YEW WONG	VICE CHAIR	15.00	Officer Director	$0	$0	$0
KATIE COOPER	SECRETARY	15.00	Officer Director	$0	$0	$0
NELSON PEREIRA	TREASURER	15.00	Officer Director	$0	$0	$0
ALYSSA BELLAMY	DIRECTOR	10.00	Director	$0	$0	$0
SIMON YU	DIRECTOR	10.00	Director	$0	$0	$0
ZAHRAN MAHMOUD	DIRECTOR	10.00	Director	$0	$0	$0
TODD SHANNON	DIRECTOR	10.00	Director	$0	$0	$0
COURTLANDT BUTTS	DIRECTOR	10.00	Director	$0	$0	$0
TODD BRAY	CFO	20.00	Officer	$0	$0	$138,366
CLIFF RICHARDSON	EXECUTIVE DIRECTOR	20.00	Officer	$0	$0	$160,246

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	$1,138,403	$1,135,077	$4,824,070	$3,326
2023	$1,336,868	$1,104,277	$4,344,400	$232,591
2022	$1,153,749	$1,134,662	$3,961,499	$19,087
2021	$1,161,378	$1,101,262	$4,057,123	$60,116
2020	$1,118,384	$1,067,327	$3,688,839	$51,057
2019	$1,291,346	$1,195,731	$3,192,623	$95,615
2018	$1,219,606	$1,325,240	$2,669,966	$-105,634

NATIONAL ASSOCIATION OF UNDERWATER INSTRUCTORS