﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-08-05T07:18:24-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>593204548</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JAMES MOORE &amp; CO PL</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>5931 NW 1ST PL</AddressLine1Txt>
        <CityNm>GAINESVILLE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>326072063</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>592437883</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>CAVE DIVING SECTION OF THE NATIONAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>SPELEOLOGICAL SOCIETY INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>CAVE</BusinessNameControlTxt>
      <PhoneNum>5617043038</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5200 NW 43RD ST STE 102 PMB 380</AddressLine1Txt>
        <CityNm>GAINESVILLE</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>326064486</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RENEE POWER</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>5617043038</PhoneNum>
      <SignatureDt>2025-08-02</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CORINNE LAROCHE</PreparerPersonNm>
      <PTIN>P01500189</PTIN>
      <PhoneNum>3523781331</PhoneNum>
      <PreparationDt>2025-08-01</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.NSSCDS.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc1039100001">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>72269</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>1330</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>44239</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>15383</MembershipDuesAmt>
      <GrossSalesOfInventoryAmt>11255</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>7320</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>3935</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>62</OtherRevenueTotalAmt>
      <TotalRevenueAmt>64949</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>14400</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4734</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4382</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>41558</OtherExpensesTotalAmt>
      <TotalExpensesAmt>65074</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-125</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>127630</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>127505</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>30902</BOYAmt>
        <EOYAmt>30984</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>76828</BOYAmt>
        <EOYAmt>76828</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>30640</BOYAmt>
        <EOYAmt>30542</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>138370</BOYAmt>
        <EOYAmt>138354</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>10740</BOYAmt>
        <EOYAmt>10849</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>127630</BOYAmt>
        <EOYAmt>127505</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>UNDERWATER CAVE EDUCATION, CONSERVATION, AND EXPLORATION</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONTRIBUTIONS TO VARIOUS UNDERWATER CAVE EXPLORATION PROJECTS THROUGHOUT THE WORLD</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>59069</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>59069</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GAYLE HALL</PersonNm>
        <TitleTxt>PROGRAM DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARK SCHRODER</PersonNm>
        <TitleTxt>PROGRAM DIRECTOR - END 5/31/24</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAX KUZNETSOV</PersonNm>
        <TitleTxt>TRAINING DIRECTOR - END 5/31/24</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE DALCHER</PersonNm>
        <TitleTxt>PROGRAM DIRECTOR - START 5/31/24</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS BROCK</PersonNm>
        <TitleTxt>TRAINING DIRECTOR - START 5/31/24</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FRED STRATTON</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAMES CHANDLER</PersonNm>
        <TitleTxt>VICE CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RENEE POWER</PersonNm>
        <TitleTxt>TREASURER - START 5/31/24</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SAM LEFLORE</PersonNm>
        <TitleTxt>CHAIRMAN AT LARGE - END 5/31/24</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STEVE FORLENZA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>1</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>ADAM HUGHES</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>5200 NW 43RD ST STE 102 PMB 380</AddressLine1Txt>
          <CityNm>GAINESVILLE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>326064486</ZIPCd>
        </USAddress>
        <PhoneNum>5617043038</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>1</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>7555</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>5070</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2400</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1220</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1330</CurrentTaxYearAmt>
        <TotalAmt>17575</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>9166</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>12845</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>53755</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59337</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>70877</CurrentTaxYearAmt>
        <TotalAmt>205980</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>16721</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17915</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56155</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60557</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72207</CurrentTaxYearAmt>
        <TotalAmt>223555</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <CurrentTaxYearMinus2YearsAmt>140</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>838</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>395</CurrentTaxYearAmt>
        <TotalAmt>1373</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus2YearsAmt>140</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>838</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>395</CurrentTaxYearAmt>
        <TotalAmt>1373</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>222182</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>10</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>62</CurrentTaxYearAmt>
        <TotalAmt>72</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>10</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearAmt>62</CurrentTaxYearAmt>
        <TotalAmt>72</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>16731</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>17915</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>56155</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>60557</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>72269</CurrentTaxYearAmt>
        <TotalAmt>223627</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99350</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99510</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00030</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00010</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 7 - SALES OF INVENTORY</FormAndLineReferenceDesc>
        <ExplanationTxt>INCOME: GROSS RECEIPTS: 11,255. RETURNS AND ALLOWANCES: 0. LESS COST OF GOODS SOLD: 7,320. GROSS PROFIT: 3,935. COST OF GOODS SOLD: INVENTORY AT BEGINNING OF YEAR: 0. MERCHANDISE PURCHASED: 7,320. COST OF LABOR: 0. MATERIALS AND SUPPLIES: 0. OTHER COSTS: 0. INVENTORY AT END OF YEAR: 0. COST OF GOODS SOLD: 7,320.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST INCOME. AMOUNT: 62.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ANNUAL FILING EXPENSE. AMOUNT: 138. DESCRIPTION: AWARDS EXPENSE. AMOUNT: 241. DESCRIPTION: SOFTWARE EXPENSE. AMOUNT: 1,492. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,570. DESCRIPTION: INSURANCE. AMOUNT: 2,508. DESCRIPTION: MERCHANT FEES. AMOUNT: 2,942. DESCRIPTION: WINTER WORKSHOP EXPENSES. AMOUNT: 4,244. DESCRIPTION: DEMA CONVENTION EXPENSE. AMOUNT: 4,840. DESCRIPTION: WEBSITE EXPENSE. AMOUNT: 10,579. DESCRIPTION: INTERNATIONAL CONFERENCE EXPENSES. AMOUNT: 13,004. TOTAL TO FORM 990-EZ, LINE 16: 41,558.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, ITEM G:</FormAndLineReferenceDesc>
        <ExplanationTxt>IN PRIOR YEARS, THE FORM 990-EZ INCORRECTLY INDICATED THAT THE ORGANIZATION USED THE ACCRUAL BASIS OF ACCOUNTING. THE ORGANIZATION HAS CONSISTENTLY MAINTAINED ITS BOOKS AND RECORDS ON A CASH BASIS, AND THE RETURNS SHOULD HAVE REFLECTED THIS METHOD. THE CURRENT AND ALL FUTURE RETURNS WILL CORRECTLY INDICATE THE USE OF THE CASH BASIS OF ACCOUNTING. THERE HAS BEEN NO ACTUAL CHANGE IN THE ACCOUNTING METHOD USED BY THE ORGANIZATION, THEREFORE NO IRS CONSENT OR FORM 3115 IS REQUIRED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INVENTORIES FOR SALE OR USE. BEG. OF YEAR AMOUNT: 30,640. END OF YEAR AMOUNT: 30,542.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: SALES TAX PAYABLE. BEG. OF YEAR AMOUNT: 134. END OF YEAR AMOUNT: 243. DESCRIPTION: DONATION FUND - FERRELL TRACT CONST. BEG. OF YEAR AMOUNT: 10,606. END OF YEAR AMOUNT: 10,606.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART V, LINE 34:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION UPDATED ITS BYLAWS AS OF 10/24/2024. SIGNIFICANT CHANGES INCLUDE THE FOLLOWING: 1. UPDATED BOARD OF DIRECTORS QUALIFICATIONS TO STATE: "SERVING DIRECTORS MUST BE MEMBERS IN GOOD STANDING WITH BOTH THE NSS AND THE NSSCDS PRIOR TO BEING NOMINATED FOR A DIRECTORSHIP. OTHER CANDIDATES MUST BE MEMBERS IN GOOD STANDING WITH BOTH THE NSS AND THE NSSCDS FOR AT LEAST ONE (1) YEAR PRIOR TO BEING NOMINATED FOR A DIRECTORSHIP." 2. REVISION OF THE PERMANENT COMMITTEES AND SUBCOMMITTEES THAT SHALL BE ESTABLISHED AND REMAIN ACTIVE EACH YEAR, WHICH NOW INCLUDES THE 1) COMMUNICATIONS COMMITTEE; 2) MEMBERSHIP COMMITTEE; 3) SAFETY COMMITTEE; 4) SCIENCE COMMITTEE; 5 CAVE ACCESS COMMITTEE; AND 6) TRAINING COMMITTEE 3. UPDATED THE VICE CHAIR DUTIES TO INCLUDE: "THE VICE CHAIR SHALL OVERSEE THE MEMBERSHIP COMMITTEE." 4. UPDATED THE SECRETARY DUTIES TO INCLUDE: "THE SECRETARY SHALL OVERSEE THE COMMUNICATIONS COMMITTEE." 5. UPDATED THE PROGRAM DIRECTORS DUTIES TO INCLUDE: "THE PROGRAM DIRECTORS SHALL OVERSEE THE SAFETY, SCIENCE, AND CAVE ACCESS, COMMITTEES."</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>