Nonprofit · EIN 31-0986868
USA DIVING INC
Tax-exempt · INDIANAPOLIS, IN 46256
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,552,957 | $4,343,422 | $209,535 | $1,893,469 | $570,595 | $1,322,874 |
| December 31, 2023 | 990 | $3,519,608 | $3,712,960 | -$193,352 | $1,840,923 | $727,486 | $1,113,437 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $2,921,004
- Membership dues
- $5,756
- Program service revenue
- $1,499,514
- Investment income
- $95,667
- Net gain from sales of assets
- $87,524
- Net income from sales of inventory
- $26,060
- Other revenue
- $36,772
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $254,312
- Other salaries and wages
- $658,693
- Salaries, compensation and benefits (total)
- $1,111,740
- Professional fundraising fees
- $0
- Legal fees
- $184,041
- Travel
- $1,101,141
- Program services (functional)
- $3,326,004
- Management and general (functional)
- $873,713
- Fundraising (functional)
- $143,705
Balance sheet and other
- Total assets, start of year
- $1,840,923
- Total assets, end of year
- $1,893,469
- Total liabilities, end of year
- $570,595
- Net assets, end of year
- $1,322,874
- Publicly traded securities
- $455,614
- Net assets without donor restrictions
- $1,128,041
- Net assets with donor restrictions
- $194,833
- Gross receipts
- $6,436,390
- Employees
- 11
- Volunteers
- 15
- Year formed
- 1986
- State of legal domicile
- IN
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LEE MICHAUD | PRESIDENT Officer | 40 | $238,075 | $16,238 |
| LESLIE ADAMS | HIGH PERFORMANCE DIRECTOR Highest-paid employee | 40 | $130,673 | $13,016 |
| DAVE GASCON | CHAIRMAN/INDEPENDENT DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| DAN EDDINGFIELD | VICE CHAIR/INDEPENDENT DIRECTOR Trustee or director, Officer | 1 | $0 | $0 |
| DAVE FARNSWORTH | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SARAH MORRISON | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| KEVEN ELLISON | MEMBER Trustee or director | 1 | $0 | $0 |
| GINAIA KELLY | MEMBER Trustee or director | 1 | $0 | $0 |
| MOLLY VAN WAGENEN | MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE PALMER | MEMBER Trustee or director | 1 | $0 | $0 |
| JASON BAUMANN | MEMBER Trustee or director | 1 | $0 | $0 |
| KRYSTA PALMER | MEMBER Trustee or director | 1 | $0 | $0 |
| MARK ANDERSON THRU 123124 | MEMBER Trustee or director | 1 | $0 | $0 |
| JACK RYAN | MEMBER Trustee or director | 1 | $0 | $0 |
| STEVEN LOBUE THRU 123124 | MEMBER Trustee or director | 1 | $0 | $0 |
2 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SAMANTHA PICKENS THRU 123124 | MEMBER Trustee or director | 1 | $0 |
| LEWIS FELLINGER | MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 17 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| LEE MICHAUD | PRESIDENT Officer | 40 | $243,150 | $6,800 |
| LESLIE ADAMS | HIGH PERFORMANCE DIRECTOR Highest-paid employee | 40 | $113,500 | $3,400 |
| DAVE GASCON | CHAIR OF THE BOARD Trustee or director, Officer | 1 | $0 | $0 |
| DAN EDDINGFIELD | VICE CHAIR Trustee or director, Officer | 1 | $0 | $0 |
| DAVE FARNSWORTH | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| SARAH MORRISON | SECRETARY Trustee or director | 1 | $0 | $0 |
| KEVEN ELLISON | MEMBER Trustee or director | 1 | $0 | $0 |
| GINAIA KELLY | MEMBER Trustee or director | 1 | $0 | $0 |
| PRESTON MCAFEE | MEMBER Trustee or director | 1 | $0 | $0 |
| MICHELLE PALMER | MEMBER Trustee or director | 1 | $0 | $0 |
| JASON BAUMANN | MEMBER Trustee or director | 1 | $0 | $0 |
| LAUREN REEDY | MEMBER Trustee or director | 1 | $0 | $0 |
| SAMANTHA PICKENS | MEMBER Trustee or director | 1 | $0 | $0 |
| MARK ANDERSON | MEMBER Trustee or director | 1 | $0 | $0 |
| BEN BRAMLEY | MEMBER Trustee or director | 1 | $0 | $0 |
| STEVEN LOBUE | MEMBER Trustee or director | 1 | $0 | $0 |
| LEWIS FELLINGER | MEMBER Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 9801 FALL CREEK RD PMB 412, INDIANAPOLIS, IN 46256-4802
- Mailing address (990-N for 2014)
- 40901 ARRON CT, MURRIETA CA 92562
- Principal officer (990 for 2024)
- LEE MICHAUD, 9801 FALL CREEK ROAD 412, INDIANAPOLIS, IN 46256
- Principal officer (990-N for 2014)
- ELLEN WILSHIRE, 40901 ARRON CT, MURRIETA CA 92562
- Signed the 990
- LEE MICHAUD, PRESIDENT
- Phone
- (317) 237-5252
- Website
- HTTP://WWW.USADIVING.ORG
- Return prepared by
- SIKICH LLC
Mission
TO SUPPORT U.S. OLYMPIC AND PARALYMPIC ATHLETES IN ACHIEVING SUSTAINED COMPETITIVE EXCELLENCE WHILE DEMONSTRATING THE VALUES OF THE OLYMPIC MOVEMENT, THEREBY INSPIRING ALL AMERICANS.
Program accomplishments
- MEMBER SERVICES INCLUDE THE PUBLICATION OF "INSIDE USA DIVING AND PROVISION OF MEMBER BENEFITS SUCH AS SPORT ACCIDENT INSURANCE, SAFETY EDUCATION.Expenses $1,314,158 · revenue $1,476,850
- COMPETITION PROGRAM EXPENSES INCLUDE COSTS INCURRED TO TRAIN ATHLETES, CONDUCT DOMESTIC COMPETITIONS AND SEND TEAMS TO INTERNATIONAL COMPETITIONS. EXPENSES INCLUDE TRAVEL, CONTRACT LABOR, LODGING AND MEALS, AND ATHLETE TRAINING COSTS SUCH AS SPORTS SCIENCE.Expenses $2,011,846 · revenue $59,436
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 31-0986868
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Group exemption
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Group exemption
- 5057 (2 member organizations)
- Assets (IRS master file)
- $1,893,469
- Income (IRS master file)
- $6,436,390
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,552,957 | $4,343,422 | $1,893,469 | IRS |
| 990 | December 2023 | $3,519,608 | $3,712,960 | $1,840,923 | XML |
| 990 | December 2022 | $3,178,286 | $3,070,630 | $1,514,096 | IRS |
| 990 | December 2021 | $3,617,166 | $2,986,549 | $1,487,443 | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2014 Officer: ELLEN WILSHIRE | December 31, 2014 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 31-0986868).
Questions about USA DIVING INC
- What is the EIN of USA DIVING INC?
- The employer identification number (EIN) of USA DIVING INC is 31-0986868.
- Is USA DIVING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to USA DIVING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Group exemption).
- Which annual return does USA DIVING INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of USA DIVING INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did USA DIVING INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of USA DIVING INC?
- The 990 for the year ended December 31, 2024 names LEE MICHAUD.
- Who are the officers and directors of USA DIVING INC?
- The 990 for the year ended December 31, 2024 lists 17 people; 2 received compensation from the organization, the highest $238,075 (LEE MICHAUD, PRESIDENT).
- How much revenue does USA DIVING INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,552,957, expenses of $4,343,422 and total assets of $1,893,469 at year end.
Organizations in its group exemption (2)
- UNITED STATES DIVING INC EIN 31-1163814 · THE WOODLANDS, TX · last filed 990-N for 2025
- UNITED STATE DIVING INC EIN 81-4836983 · ROSEMOUNT, MN · last filed 990-N for 2024
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