Nonprofit · EIN 88-3817814
BARRIER FREE DIVERS
Tax-exempt · ARLINGTON, VA 22203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $36,306 | $28,837 | $7,469 | $41,214 | $0 | $41,214 |
| December 31, 2024 | 990-EZ (amended) | $32,810 | $16,637 | $16,173 | $30,201 | $0 | $30,201 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $35,790
- Other revenue
- $516
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $28,837
- Program services (functional)
- $23,649
Balance sheet and other
- Total assets, start of year
- $30,201
- Total assets, end of year
- $41,214
- Total liabilities, end of year
- $0
- Net assets, end of year
- $41,214
- Cash, savings and investments
- $41,214
- Gross receipts
- $36,306
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSEMARY CIOTTI | PRESIDENT | 8 | $0 |
| KATHERINE PEARSON | VICE PRESIDENT | 2 | $0 |
| NELSY CASANOVA | DIRECTOR | 1 | $0 |
| TANIA SANTIAGO-PEREZ | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROSEMARY CIOTTI | PRESIDENT | 8 | $0 |
| KATHERINE PEARSON | VICE PRESIDENT | 8 | $0 |
| TANIA SANTIAGO PEREZ | OFFICER | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 900 N STAFFORD ST APT 2322, ARLINGTON, VA 22203-1851
- Mailing address (990-N for 2024)
- 126 CARIBBEAN DRIVE, KEY LARGO FL 33037
- Principal officer (990-N for 2024)
- ROSEMARY CIOTTI, 126 CARIBBEAN DRIVE, KEY LARGO FL 33037
- Signed the 990-EZ
- ROSEMARY CIOTTI, PRESIDENT
- Phone
- (703) 309-8601
- Website
- BARRIERFREEDIVERS.ORG
- Return prepared by
- TURNER LEINS & GOLD LLC
Mission
BARRIER FREE DIVERS FACILITATES TRAINING FOR DIVERS WITH DISABILITIES AS WELL AS TRAINING FOR "BUDDY" DIVERS TO SUPPORT SAFE DIVING FOR PEOPLE WITH DISABILITIES.
Program accomplishments
- THE ORGANIZATION SPONSORS A WEEK LONG CAMP - S.E.A.S. EVERY SUMMER IN THE FLORIDA KEYS. S.E.A.S. STANDS FOR SCIENCE, EDUCATION AND ADAPTIVE SCUBA. CAMPERS ARE 10 TO 18 YEARS OF AGE. THE ORGANIZATION RAISES MONEY TO BRING A PARENT AND CHILD TO WORK WITH LOCAL NOT FOR PROFIT MARINE BIOLOGISTS TO PARTICIPATE IN STATE OF THE ART CORAL PROPOGATION, FISH SURVEYS, TURTLE HABITATS AND SHARK CONSERVATION.Expenses $10,385
- IN 2025 BARRIER FREE DIVERS FINANCIALLY SUPPORTED 48 BOAT DIVES FOR ADAPTIVE DIVERS AND THEIR DIVE BUDDIES. IN 2025 4 DIVERS WITH DISABILITIES WERE CERTIFIED TO SCUBA DIVE.Expenses $13,264
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 88-3817814
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $41,214
- Income (IRS master file)
- $36,306
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $36,306 | $28,837 | $41,214 | XML |
| 990-N for 2024 Officer: ROSEMARY CIOTTI | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $32,810 | $16,637 | $30,201 | XML |
| 990-N for 2023 Officer: ROSEMARY CIOTTI | December 31, 2023 | ≤ $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 88-3817814).
Questions about BARRIER FREE DIVERS
- What is the EIN of BARRIER FREE DIVERS?
- The employer identification number (EIN) of BARRIER FREE DIVERS is 88-3817814.
- Is BARRIER FREE DIVERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to BARRIER FREE DIVERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BARRIER FREE DIVERS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of BARRIER FREE DIVERS 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 BARRIER FREE DIVERS last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of BARRIER FREE DIVERS?
- The 990-N for 2024 names ROSEMARY CIOTTI.
- Who are the officers and directors of BARRIER FREE DIVERS?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does BARRIER FREE DIVERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $36,306, expenses of $28,837 and total assets of $41,214 at year end.
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