NEVADA DIVING CENTER: Form 990EZ, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NEVADA DIVING CENTER (EIN 45-3941312)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-07-13
- IRS object ID
- 202301949349200320
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2023-07-13T23:18:39-04:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RONALD D SIMPKINS CPA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1155 W 4TH ST STE 214 | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 895035149 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 453941312 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEVADA DIVING CENTER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NEVA | BusinessNameControlTxt |
| Phone | 7757723864 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1833 SAN JOSE CT | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89521 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JIANLI YOU | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 7757723864 | PhoneNum |
| Signature | 2023-06-20 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JIANLI | PersonFirstNm |
| Person Last | YOU | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | RONALD D SIMPKINS CPA | PreparerPersonNm |
| PTIN | P00955301 | PTIN |
| Phone | 7757861008 | PhoneNum |
| Preparation | 2023-06-21 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | N/A | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $113,073 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $65,000 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $48,073 | ProgramServiceRevenueAmt |
| Total Revenue | $113,073 | TotalRevenueAmt |
| Fees And Other Pymt To Ind Cntrct | $18,840 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $64,804 | OtherExpensesTotalAmt |
| Total Expenses | $83,644 | TotalExpensesAmt |
| Excess Or Deficit For Year | $29,429 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $705 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $30,134 | NetAssetsOrFundBalancesEOYAmt |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $705 | BOYAmt |
| EOY | $30,134 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $705 | BOYAmt |
| EOY | $30,134 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $705 | BOYAmt |
| EOY | $30,134 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Primary Exempt Purpose | DIVING INSTRUCTION AND COMPETITIONS | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | AQUATIC DIVING AND INSTRUCTION | DescriptionProgramSrvcAccomTxt |
| Program Service Expenses | $72,198 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $72,198 | TotalProgramServiceExpensesAmt |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt |
|---|---|---|
| JIANLI YOU | ||
| PRESIDENT | 3.00 | $4,360 |
| DAVID LAWRENCE | ||
| SECRETARY | 1.00 | $0 |
| TRISHA BUESCHER | ||
| TREASURER | 1.00 | $0 |
| LIMING LIU | ||
| DIRECTOR | 1.00 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Activities Not Previously Rpt | false | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | false | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | false | OrganizationHadUBIInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Organization Dissolved Etc | false | OrganizationDissolvedEtcInd |
| Form1120 Pol Filed | false | Form1120PolFiledInd |
| Made Loans To From Officers | false | MadeLoansToFromOfficersInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JIANLI YOU | PersonNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1833 SAN JOSE CT | AddressLine1Txt |
| City | RENO | CityNm |
| State Abbreviation | NV | StateAbbreviationCd |
| ZIP | 89521 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7757723864 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Foreign Office | false | ForeignOfficeInd |
| Donor Advised Fnds | false | DonorAdvisedFndsInd |
| Operate Hospital | false | OperateHospitalInd |
| Tanning Services Provided | false | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | false | TransactionWithControlEntInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| School Operating | false | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (true) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Publicly Supported Org509a2 | Yes (X) | PubliclySupportedOrg509a2Ind |
Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $22,500 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $45,000 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $45,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $45,000 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $65,000 | CurrentTaxYearAmt |
| Total | $222,500 | TotalAmt |
Gross Receipts Admissions GrossReceiptsAdmissionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $74,330 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $55,059 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $12,890 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $9,563 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $48,073 | CurrentTaxYearAmt |
| Total | $199,915 | TotalAmt |
Total509 Total509Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $96,830 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $100,059 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,890 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,563 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $113,073 | CurrentTaxYearAmt |
| Total | $422,415 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total509 | $422,415 | PublicSupportTotal509Amt |
Total Support Calendar Year TotalSupportCalendarYearGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $96,830 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $100,059 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $57,890 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $54,563 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $113,073 | CurrentTaxYearAmt |
| Total | $422,415 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support CY509 | 1.00000 | PublicSupportCY509Pct |
| Public Support PY509 | 1.00000 | PublicSupportPY509Pct |
| Investment Income CY | 0.00000 | InvestmentIncomeCYPct |
| Investment Income PY | 0.00000 | InvestmentIncomePYPct |
| Thirty Thr Pct Suprt Tests CY509 | Yes (X) | ThirtyThrPctSuprtTestsCY509Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | FORM 990-EZ, PART I, LINE 16 | FormAndLineReferenceDesc |
| Explanation | EXPENSES TRAVEL 19,754 PROGRAM EXPENSE 22,023 SPORTS SUPPLIES 1,817 TELEPHONE 4,544 FEES 1,011 POOL RENTAL 7,128 MEALS 1,920 REPAIRS 860 LEASE EXPENSE 5,584 POSTAGE 163 TOTAL 64,804 | ExplanationTxt |
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