Nonprofit · EIN 59-2475280
NATIONAL ASSOCIATION FOR CAVE DIVING INC
Tax-exempt · MACON, GA 31210
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2023 | 990-EZ | $38,804 | $1,405 | $37,399 | $150,491 | – | $150,491 |
Financial details: 990-EZ for the year ended December 31, 2023
Revenue
- Contributions, gifts and grants
- $80
- Membership dues
- $593
- Investment income
- $6
- Net gain from sales of assets
- $37,537
- Net income from sales of inventory
- $588
Expenses
- Compensation of officers, directors and key employees
- $0
- Occupancy
- $72
- Other expenses
- $1,333
- Program services (functional)
- $312
Balance sheet and other
- Total assets, start of year
- $144,356
- Total assets, end of year
- $150,491
- Total liabilities, end of year
- –
- Net assets, end of year
- $150,491
- Cash, savings and investments
- $150,491
- Gross receipts
- $43,267
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-EZ for the year ended December 31, 2023, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JERRY LAWSON | AT-LARGE | 1 | $0 |
| ORIE BRAUN | PRESIDENT | 1 | $0 |
| DR JOHN SAPP | SECRETARY/TR | 1 | $0 |
| RICK MURCAR | VICE PRESIDE | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1102 TUCKER RD, MACON, GA 31210-8209
- Mailing address (990-N for 2025)
- 1102 TUCKER ROAD, MACON GA 31210
- Principal officer (990-N for 2025)
- DR JOHN SAPP, 1102 TUCKER ROAD, MACON GA 31210
- Signed the 990-EZ
- DR JOHN SAPP, SECRETARY/TREASURER
- Phone
- (478) 747-1148
- Website
- WWW.NACDMEMBERS.ORG
- Return prepared by
- HOWARD MOORE & MCDUFFIE PC
Mission
CAVE DIVING SAFETY
Program accomplishments
- PROVIDE INFORMATION AND INSTRUCTION ON CAVE DIVING SAFETY THROUGH PUBLICATIONS, SEMINARS, WORKSHOPS, AND PRESENTATIONS.Expenses $312
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-N on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 59-2475280
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1990
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N99Z)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: DR JOHN SAPP | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2024 Officer: DR JOHN SAPP | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2023 | $38,804 | $1,405 | $150,491 | XML |
| 990-N for 2022 Officer: DR JOHN SAPP | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: DR JOHN SAPP | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: John Sapp | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2017 Officer: John Sapp | December 31, 2017 | ≤ $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 59-2475280).
Questions about NATIONAL ASSOCIATION FOR CAVE DIVING INC
- What is the EIN of NATIONAL ASSOCIATION FOR CAVE DIVING INC?
- The employer identification number (EIN) of NATIONAL ASSOCIATION FOR CAVE DIVING INC is 59-2475280.
- Is NATIONAL ASSOCIATION FOR CAVE DIVING INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1990.
- Are donations to NATIONAL ASSOCIATION FOR CAVE DIVING INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does NATIONAL ASSOCIATION FOR CAVE DIVING INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of NATIONAL ASSOCIATION FOR CAVE DIVING 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 NATIONAL ASSOCIATION FOR CAVE DIVING INC last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of NATIONAL ASSOCIATION FOR CAVE DIVING INC?
- The 990-N for 2025 names DR JOHN SAPP.
- Who are the officers and directors of NATIONAL ASSOCIATION FOR CAVE DIVING INC?
- The 990-EZ for the year ended December 31, 2023 lists 4 people; 0 received compensation from the organization.
- How much revenue does NATIONAL ASSOCIATION FOR CAVE DIVING INC have?
- On its 990-EZ for the year ended December 31, 2023 it reported revenue of $38,804, expenses of $1,405 and total assets of $150,491 at year end.
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