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Nonprofit · EIN 82-4473177

COMBAT DIVER FOUNDATION

Tax-exempt · ST PETERSBURG, FL 33710

Financials

$42K$26K2024$25K$15K2025
Revenue Expenses · by fiscal year end
Financials of COMBAT DIVER FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$24,996$15,320$9,676$39,379$1,368$38,011
December 31, 2024990$41,576$26,411$15,165$50,114$6,624$43,490
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$16,729
Program service revenue
$0
Investment income
$0
Net income from sales of inventory
$8,267
Other revenue
$8,267

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Program services (functional)
$13,205
Management and general (functional)
$2,115

Balance sheet and other

Total assets, start of year
$50,114
Total assets, end of year
$39,379
Total liabilities, end of year
$1,368
Net assets, end of year
$38,011
Net assets without donor restrictions
$38,011
Gross receipts
$33,400
Employees
0
Year formed
2018
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.

NameTitleHours / weekCompensation
Lino MianiPresident
Trustee or director, Officer
31$0
Stephen CainExecutive V.P.
Trustee or director
4.7$0
990 for the year ended December 31, 2024: 2 people
NameTitleHours / weekCompensation
Lino MianiPresident
Trustee or director, Officer
31$2,100
Stephen CainExecutive V.P.
Trustee or director
4.7$1,500

Address and contacts

Address (IRS master file)
5235 8TH AVE N, ST PETERSBURG, FL 33710-6507
In care of
% LINO MIANI - PRESIDENT - CDF
Mailing address (990-N for 2019)
5155 9th Avenue North, Saint Petersburg FL 33710
Principal officer (990 for 2025)
Lino Miani, 5235 8th Avenue North, Saint Petersburg, FL 33710
Principal officer (990-N for 2019)
Lino Miani, 4116 Westman Court, Alexandria VA 22306
Signed the 990
Lino Miani, President
Return prepared by
Wyland Tax & Accounting LLC

Mission

The Combat Diver Foundation is a 501(c)(3) non-profit public charity dedicated to honoring the legacy of the elite Combat Diver community. We have 400 members in 14 countries and more than 40 U.S. StatesThe mission of the Combat Diver Foundation is to preserve the history of the Combat Diver community.

990 for the year ended December 31, 2025

Program accomplishments

  • Membership Program: 400 members in 10 countries and 40 US States from all branches of service and even non-military members.
    Expenses $13,205

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for COMBAT DIVER FOUNDATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
82-4473177
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
2018
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$39,379
Income (IRS master file)
$33,400

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025–––IRS
990December 2024–––IRS
990December 2023$48,017$70,969$38,305IRS
990December 2022$33,157$38,829$60,845IRS
990December 2021–––IRS
990December 2020–––IRS
990-N for 2019
Officer: Lino Miani
December 31, 2019≤ $50,000 receipts––e-Postcard

990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.

Questions about COMBAT DIVER FOUNDATION

What is the EIN of COMBAT DIVER FOUNDATION?
The employer identification number (EIN) of COMBAT DIVER FOUNDATION is 82-4473177.
Is COMBAT DIVER FOUNDATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
Are donations to COMBAT DIVER FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does COMBAT DIVER FOUNDATION file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of COMBAT DIVER FOUNDATION 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 COMBAT DIVER FOUNDATION 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 COMBAT DIVER FOUNDATION?
The 990 for the year ended December 31, 2025 names Lino Miani.
Who are the officers and directors of COMBAT DIVER FOUNDATION?
The 990 for the year ended December 31, 2025 lists 2 people; 0 received compensation from the organization.
How much revenue does COMBAT DIVER FOUNDATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $24,996, expenses of $15,320 and total assets of $39,379 at year end.

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