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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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      <SupportingOrgType1Ind>X</SupportingOrgType1Ind>
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      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>USA DIVING INC</BusinessNameLine1Txt>
        </SupportedOrganizationName>
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        <OrganizationTypeCd>7</OrganizationTypeCd>
        <GoverningDocumentListedInd>0</GoverningDocumentListedInd>
        <SupportAmt>170000</SupportAmt>
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        <SupportedOrgSectionC456Ind>0</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>0</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>0</OrganizationChangeSuprtOrgInd>
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        <LoanDisqualifiedPersonInd>0</LoanDisqualifiedPersonInd>
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        <FormAndLineReferenceDesc>PART IV, SECTION B, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUALLY, USA DIVING INC. ELECTS THREE OF NINE FOUNDATION TRUSTEES FOR A THREE-YEAR TERM</ExplanationTxt>
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    <IRS990ScheduleB documentId="RetDoc1234500001">
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        <ContributorBusinessName>
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        </ContributorBusinessName>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
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          <BusinessNameLine1Txt>USA DIVING INC</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>9801 FALLS CREEK RD 412</AddressLine1Txt>
          <CityNm>INDIANAPOLIS</CityNm>
          <StateAbbreviationCd>IN</StateAbbreviationCd>
          <ZIPCd>46256</ZIPCd>
        </USAddress>
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        <IRCSectionDesc>501(C)(3)</IRCSectionDesc>
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        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>GENERAL OPERATION AND TRAINING CAMP</PurposeOfGrantTxt>
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        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceDesc>EDUCATIONAL</NonCashAssistanceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>GRANT RECIPIENTS FILE FINAL REPORTS, WHICH ARE REVIEWED BY THE PRESIDENT AND THEN THE BOARD OF TRUSTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMENDED CHANGES TO BY-LAWS CHANGING THE PROCESS IN WHICH THE BOARD OF TRUSTEES ARE NOMINATED AND ELECTED, WAS REJECTED BY THE EXECUTIVE COMMITTEE OF USA DIVING, INC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>PRESIDENT AND TREASURER HAVE REVIEWED THE COMPILED FINANCIAL STATEMENTS, FORM 990 WITH ALL APPLICABLE SUPPORTING SCHEDULES, A PACKET IS MAILED TO EACH OF THE TRUSTEES WITH INSTRUCTIONS TO REVIEW THE ENCLOSED DOCUMENTS AND SUBMIT ANY QUESTIONS OR COMMENTS TO THE PRESIDENT PRIOR TO THE FALL MEETING OF THE TRUSTEES SCHEDULED MID-SEPTEMBER. THE PRESIDENT AND OR THE CHAIRMAN WILL MAKE AN EFFORT TO GET ALL THE QUESTIONS RESOLVED PRIOR TO THE MEETING AND INCLUDE ON THE AGENDA TO APPROVE THE ANNUAL COMPILED FINANCIAL STATEMENTS AND FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALSO INCLUDED IN THE PACKET IS AN ANNUAL CONFLICT OF INTEREST DISCLOSURE FORM TO BE SIGNED AND SUBMITTED PRIOR TO THE SEPTEMBER MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS MADE AVAILABLE UPON REQUESTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <CityNm>INDIANAPOLIS</CityNm>
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          <BusinessNameLine1Txt>USA DIVING INC</BusinessNameLine1Txt>
        </OtherOrganizationName>
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    </IRS990ScheduleR>
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</Return>