Nonprofit · EIN 59-1765521
INSTITUTE OF DIVING INCORPORATED
Tax-exempt · P C BEACH, FL 32413
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $192,458 | $161,322 | $31,136 | $1,266,612 | $8 | $1,266,604 |
| December 31, 2024 | 990 | $189,875 | $162,191 | $27,684 | $1,236,516 | $1,048 | $1,235,468 |
| December 31, 2023 | 990-EZ | $159,374 | $154,408 | $4,966 | $68,689 | $773 | $67,916 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $91,457
- Program service revenue
- $48,968
- Investment income
- $119
- Net income from sales of inventory
- $51,914
- Other revenue
- $51,914
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $35,920
- Other salaries and wages
- $28,808
- Salaries, compensation and benefits (total)
- $69,680
- Professional fundraising fees
- $0
- Occupancy
- $6,068
- Depreciation
- $394
- Program services (functional)
- $161,322
Balance sheet and other
- Total assets, start of year
- $1,236,516
- Total assets, end of year
- $1,266,612
- Total liabilities, end of year
- $8
- Net assets, end of year
- $1,266,604
- Land, buildings and equipment
- $1,140,851
- Net assets without donor restrictions
- $1,266,604
- Gross receipts
- $213,212
- Employees
- 4
- Year formed
- 1977
- State of legal domicile
- FL
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 |
|---|---|---|---|
| STEVE J MULHOLLAND | Executive Dir. Trustee or director, Officer | 30 | $35,920 |
| STEPHEN GREIER | SR BOARD MBR Trustee or director, Officer | 10 | $0 |
| JOSEPH HOWARD | President Trustee or director, Officer | 5 | $0 |
| BETH DUFFY | Secretary Trustee or director, Officer | 5 | $0 |
| BRIAN PRATSCHNER | Vice President Trustee or director, Officer | 5 | $0 |
| BRIAN THOMPSON | SR BOARD MBR Trustee or director, Officer | 5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE J MULHOLLAND | Executive Dir. Trustee or director, Officer | 30 | $32,960 |
| STEPHEN GREIER | President Trustee or director, Officer | 10 | $0 |
| JOSEPH HOWARD | Vice President Trustee or director, Officer | 5 | $0 |
| BETH DUFFY | Secretary Trustee or director, Officer | 5 | $0 |
| BRIAN PRATSCHNER | EVENT COORDINAT Trustee or director, Officer | 5 | $0 |
| BRIAN THOMPSON | PROGRAM DIR Trustee or director, Officer | 5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| STEVE J MULHOLLAND | Executive Dir. | 30 | $27,000 |
| STEPHEN GREIER | President | 10 | $0 |
| JOSEPH HOWARD | Vice President | 5 | $0 |
| BETH DUFFY | Secretary | 5 | $0 |
| JEAN MCDOUGALL | FUNDRSNG CORD | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 17314 PANAMA CITY BEACH PKWY, P C BEACH, FL 32413-6038
- Mailing address (990-N for 2022)
- 17314 Panama City Beach Parkway, Panama City Beach FL 32413
- Principal officer (990 for 2025)
- JOSEPH HOWARD, 17314 PANAMA CITY BEACH PKWY, PANAMA CITY BEACH, FL 32413
- Principal officer (990-N for 2022)
- Stephen Mulholland, 8024 South Lagoon Drive, Panama City Beach FL 32408
- Signed the 990
- JOSEPH HOWARD, President
- Phone
- (619) 559-5888
- Website
- https://maninthesea.org/
- Return prepared by
- Gregory A Glover CPA PA
Mission
TO PROVIDE ACCESS TO UNDERWATER TECHNOLOGY FOR THE BENEFIT OF EDUCATING INTERESTED INDIVIDUALS.
Program accomplishments
- TO PROVIDE ACCESS TO UNDERWATER TECHNOLOGY FOR THE BENEFIT OF EDUCATING INTERESTED INDIVIDUALS.Expenses $161,322 · revenue $164,867
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-EZ on file |
IRS record
- EIN
- 59-1765521
- 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)
- Public charity, 50% deduction limit
- Exempt since
- 1950
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,266,612
- Income (IRS master file)
- $213,212
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $192,458 | $161,322 | $1,266,612 | XML |
| 990 | December 2024 | $189,875 | $162,191 | $1,236,516 | XML |
| 990-EZ | December 2023 | $159,374 | $154,408 | $68,689 | XML |
| 990-N for 2022 Officer: Stephen Mulholland | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Steve Mulholland | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: JEAN MCDOUGAL | December 31, 2018 | ≤ $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 59-1765521).
Questions about INSTITUTE OF DIVING INCORPORATED
- What is the EIN of INSTITUTE OF DIVING INCORPORATED?
- The employer identification number (EIN) of INSTITUTE OF DIVING INCORPORATED is 59-1765521.
- Is INSTITUTE OF DIVING INCORPORATED tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1950.
- Are donations to INSTITUTE OF DIVING INCORPORATED tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does INSTITUTE OF DIVING INCORPORATED 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 INSTITUTE OF DIVING INCORPORATED 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 INSTITUTE OF DIVING INCORPORATED 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 INSTITUTE OF DIVING INCORPORATED?
- The 990 for the year ended December 31, 2025 names JOSEPH HOWARD.
- Who are the officers and directors of INSTITUTE OF DIVING INCORPORATED?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $35,920 (STEVE J MULHOLLAND, Executive Dir.).
- How much revenue does INSTITUTE OF DIVING INCORPORATED have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $192,458, expenses of $161,322 and total assets of $1,266,612 at year end.
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