Nonprofit · EIN 31-1153995
UNITED STATES DIVING FOUNDATION INC
Tax-exempt · DALLAS, TX 75367
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $494,158 | $901,982 | -$407,824 | $4,031,222 | $96,978 | $3,934,244 |
| December 31, 2024 | 990 | $323,705 | $448,221 | -$124,516 | $4,456,731 | $50,000 | $4,406,731 |
| December 31, 2023 | 990 | $166,622 | $273,577 | -$106,955 | $4,189,652 | $1,270 | $4,188,382 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $765
- Program service revenue
- $0
- Investment income
- $493,393
- Net gain from sales of assets
- $388,282
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $825,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $16,382
- Program services (functional)
- $825,000
- Management and general (functional)
- $76,982
Balance sheet and other
- Total assets, start of year
- $4,456,731
- Total assets, end of year
- $4,031,222
- Total liabilities, end of year
- $96,978
- Net assets, end of year
- $3,934,244
- Publicly traded securities
- $4,017,387
- Net assets without donor restrictions
- $3,321,782
- Net assets with donor restrictions
- $612,462
- Gross receipts
- $1,703,572
- Employees
- 0
- Volunteers
- 7
- Year formed
- 1985
- 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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CASEY LYNCH | CHAIR Trustee or director, Officer | 2 | $0 |
| CAMILA KNOWLES | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARCELA GROVER | TREASURER Trustee or director, Officer | 2 | $0 |
| BRYCE KLEIN | BOARD MEMBER Trustee or director | 2 | $0 |
| THEODORE J SMITH III | BOARD MEMBER Trustee or director | 2 | $0 |
| KRISTIN ROBERTS THRU 123125 | BOARD MEMBER Trustee or director | 2 | $0 |
| GINAIA KELLY | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL WHITLOCK | ASSISTANT TREASURER Officer | 2 | $8,250 |
| TODD SMITH | PRESIDENT Officer | 2 | $7,700 |
| CASEY LYNCH | CHAIR Trustee or director, Officer | 2 | $0 |
| CAMILA KNOWLES | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARCELA GROVER | TREASURER Trustee or director, Officer | 2 | $0 |
| BRYCE KLEIN | BOARD MEMBER Trustee or director | 2 | $0 |
| THEODORE J SMITH III | BOARD MEMBER Trustee or director | 2 | $0 |
| KRISTIN ROBERTS | BOARD MEMBER Trustee or director | 2 | $0 |
| GINAIA KELLY | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TODD SMITH | PRESIDENT Officer | 4 | $9,000 |
| MICHAEL WHITLOCK | ASSISTANT TREASURER Officer | 2 | $8,400 |
| JARED BOOK | TREASURER Trustee or director, Officer | 5 | $0 |
| MICKI KING | SECRETARY Trustee or director, Officer | 3 | $0 |
| WILLIAM WALKER | CHAIR Trustee or director, Officer | 6 | $0 |
| STEVE VOELLMECKE | VICE CHAIR Trustee or director, Officer | 2 | $0 |
| TOM GOMPF | BOARD MEMBER Trustee or director | 4 | $0 |
| STEVE MCFARLAND | BOARD MEMBER Trustee or director | 4 | $0 |
| JIM STILLSON | BOARD MEMBER Trustee or director | 3 | $0 |
| CYNTHIA POTTER | BOARD MEMBER Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 670408, DALLAS, TX 75367-0408
- Principal officer (990 for 2025)
- CASEY LYNCH, PO BOX 670408, DALLAS, TX 75367
- Signed the 990
- CASEY LYNCH, CHAIR
- Phone
- (317) 201-7824
- Website
- WWW.USADIVINGFOUNDATION.ORG
- Return prepared by
- SIKICH LLC
Mission
TO WORK HAND-IN-HAND WITH USA DIVING TO MOBILIZE PHILANTHROPIC RESOURCES THAT SUPPORT HIGH PERFORMANCE, JUNIOR DEVELOPMENT, COACHING, FACILITIES AND COMMUNITY GROWTH, WHILE ALSO BUILDING AN ENDOWMENT THAT SECURES THE FUTURE OF THE SPORT.
Program accomplishments
- INTERNATIONAL COMPETITIVE PROGRAMSExpenses $326,982 · grants $325,000
- BLOCK GRANT IS USED TO SUPPLEMENT THE OPERATING BUDGET OF USA DIVING, INC. THE GRANTS WAS USED FOR PAYROLL AND BENEFITS AND ALSO THE FOR USA DIVING STAFF IN SUPPORTING ROLES FOR THE GENERAL MEMBERSHIP.INCLUDING COMMUNICATIONS AND TRAVEL ARRANGEMENTS FOR ELITE DIVERS, AND COACHES.Expenses $251,524 · grants $250,000
- USA DIVING HIGH DIVE GRANTUSA DIVING HIGH PERFORMANCE DIRECTOR, REQUESTED $60,000 TO COVER USA DIVING TRAINING CAMP, AND EXPENSES INCURRED FOR THE ATHLETES TO ATTEND THE QUALIFYING EVENT. APPROXIMATELY $20,000 FOR THE TRAINING CAMP AND QUALIFYING EVENT. RAY RUDE GIFT COMMITTEE FUNDED $20,000.Expenses $125,762 · grants $125,000
- MEDICAL SUPPORT AND NEUTRAL OFFICAL SUPPORTExpenses $120,732 · grants $120,000
- FOR STUDY AND AWARDS:THE CONTRIBUTION WAS MADE TO COACHES AS PART OF THE BENJAMIN AWARD AND TO SUPPORT A STATISTICAL STUDY ON THE SAFETY OF DIVING.grants $5,000
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 | 990 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
- 31-1153995
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67Z)
- Assets (IRS master file)
- $4,031,222
- Income (IRS master file)
- $1,703,572
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $494,158 | $901,982 | $4,031,222 | XML |
| 990 | December 2024 | $323,705 | $448,221 | $4,456,731 | XML |
| 990 | December 2023 | $166,622 | $273,577 | $4,189,652 | XML |
| 990 | December 2022 | $209,882 | $347,305 | $3,859,409 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 31-1153995).
Questions about UNITED STATES DIVING FOUNDATION INC
- What is the EIN of UNITED STATES DIVING FOUNDATION INC?
- The employer identification number (EIN) of UNITED STATES DIVING FOUNDATION INC is 31-1153995.
- Is UNITED STATES DIVING FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to UNITED STATES DIVING FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does UNITED STATES DIVING FOUNDATION 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 UNITED STATES DIVING FOUNDATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did UNITED STATES DIVING FOUNDATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of UNITED STATES DIVING FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names CASEY LYNCH.
- Who are the officers and directors of UNITED STATES DIVING FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does UNITED STATES DIVING FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $494,158, expenses of $901,982 and total assets of $4,031,222 at year end.
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