NEVADA DIVING CENTER: Form 990EZ, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
NEVADA DIVING CENTER (EIN 45-3941312)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-03-14
IRS object ID
202500739349200940
Schema version
2024v5.0
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

FieldValueIRS element (for citing)
Return2025-03-14T14:18:43-05:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN921030969PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ROBERT ALLAN CPA LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line14790 CAUGHLIN PKWY 629AddressLine1Txt
CityRENOCityNm
State AbbreviationNVStateAbbreviationCd
ZIP895190907ZIPCd
FieldValueIRS element (for citing)
Return Type990EZReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN453941312EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NEVADA DIVING CENTERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNEVABusinessNameControlTxt
Phone7757723864PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line11833 SAN JOSE CTAddressLine1Txt
CityRENOCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89521ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJIANLI YOUPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone7757723864PhoneNum
Signature2025-02-13SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonROBERT ALLANPreparerPersonNm
PTINP02367099PTIN
Phone7755020665PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990-EZ IRS990EZ

FieldValueIRS element (for citing)
Method Of Accounting CashYes (X)MethodOfAccountingCashInd
Website AddressN/AWebsiteAddressTxt
Organization501c3Yes (X)Organization501c3Ind
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Gross Receipts$110,552GrossReceiptsAmt
Info In Schedule O Part IYes (X)InfoInScheduleOPartIInd
Contributions Gifts Grants Etc$65,000ContributionsGiftsGrantsEtcAmt
Program Service Revenue$45,552ProgramServiceRevenueAmt
Total Revenue$110,552TotalRevenueAmt
Grants And Similar Amounts Paid$100GrantsAndSimilarAmountsPaidAmt
Fees And Other Pymt To Ind Cntrct$24,288FeesAndOtherPymtToIndCntrctAmt
Occupancy Rent Utlts And Maint$4,769OccupancyRentUtltsAndMaintAmt
Other Expenses Total$82,055OtherExpensesTotalAmt
Total Expenses$111,212TotalExpensesAmt
Excess Or Deficit For Year-$660ExcessOrDeficitForYearAmt
Net Assets Or Fund Balances BOY$30,513NetAssetsOrFundBalancesBOYAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Net Assets Or Fund Balances EOY$29,853NetAssetsOrFundBalancesEOYAmt

Cash Savings And Investments CashSavingsAndInvestmentsGrp

FieldValueIRS element (for citing)
BOY$30,513BOYAmt
EOY$29,853EOYAmt

Form990 Total Assets Form990TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$30,513BOYAmt
EOY$29,853EOYAmt

Sum Of Total Liabilities SumOfTotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp

FieldValueIRS element (for citing)
BOY$30,513BOYAmt
EOY$29,853EOYAmt
FieldValueIRS element (for citing)
Primary Exempt PurposeDIVING INSTRUCTION AND COMPETITIONSPrimaryExemptPurposeTxt

Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp

FieldValueIRS element (for citing)
Description Program Srvc AccomAQUATIC DIVING AND INSTRUCTIONDescriptionProgramSrvcAccomTxt
Grants And Allocations$0GrantsAndAllocationsAmt
Program Service Expenses$95,766ProgramServiceExpensesAmt
FieldValueIRS element (for citing)
Total Program Service Expenses$95,766TotalProgramServiceExpensesAmt

Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (4 entries)

TitleTitleTxtAverage Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRtCompensationCompensationAmtEmployee Benefit ProgramEmployeeBenefitProgramAmtExpense Account Other AllwncExpenseAccountOtherAllwncAmt
JIANLI YOU
PRESIDENT3.00$0$0$0
DAVID LAWRENCE
SECRETARY1.00$0$0$0
TRISHA BUESCHER
TREASURER1.00$0$0$0
LIMING LIU
DIRECTOR1.00$0$0$0
FieldValueIRS element (for citing)
Info In Schedule O Part VYes (X)InfoInScheduleOPartVInd
Activities Not Previously Rpt0ActivitiesNotPreviouslyRptInd
Chg Made To Orgnzng Doc Not Rpt0ChgMadeToOrgnzngDocNotRptInd
Organization Had UBI0OrganizationHadUBIInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Organization Dissolved Etc0OrganizationDissolvedEtcInd
Direct Indirect Pltcl Expend$0DirectIndirectPltclExpendAmt
Made Loans To From Officers0MadeLoansToFromOfficersInd
Tax Imposed Under IRC4911$0TaxImposedUnderIRC4911Amt
Tax Imposed Under IRC4912$0TaxImposedUnderIRC4912Amt
Tax Imposed Under IRC4955$0TaxImposedUnderIRC4955Amt
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
Tax Imposed On Organization Mgr$0TaxImposedOnOrganizationMgrAmt
Tax Reimbursed By Organization$0TaxReimbursedByOrganizationAmt
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJIANLI YOUPersonNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line11833 SAN JOSE CTAddressLine1Txt
CityRENOCityNm
State AbbreviationNVStateAbbreviationCd
ZIP89521ZIPCd
FieldValueIRS element (for citing)
Phone7757723864PhoneNum
FieldValueIRS element (for citing)
Foreign Financial Account0ForeignFinancialAccountInd
Foreign Office0ForeignOfficeInd
Donor Advised Fnds0DonorAdvisedFndsInd
Operate Hospital0OperateHospitalInd
Tanning Services Provided0TanningServicesProvidedInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
School Operating0SchoolOperatingInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Part VI Of Comp Of Hghst Pd EmplNONEPartVIOfCompOfHghstPdEmplTxt
Part VI Hghst Pd Cntrct Prof SrvcNONEPartVIHghstPdCntrctProfSrvcTxt
Filed Schedule AYes (1)FiledScheduleAInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$45,000CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$45,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$65,000CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$70,000CurrentTaxYearMinus1YearAmt
Current Tax Year$65,000CurrentTaxYearAmt
Total$290,000TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$12,890CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$9,563CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$48,073CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$26,425CurrentTaxYearMinus1YearAmt
Current Tax Year$45,552CurrentTaxYearAmt
Total$142,503TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,890CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$54,563CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,073CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$96,425CurrentTaxYearMinus1YearAmt
Current Tax Year$110,552CurrentTaxYearAmt
Total$432,503TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$432,503PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$57,890CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$54,563CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$113,073CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$96,425CurrentTaxYearMinus1YearAmt
Current Tax Year$110,552CurrentTaxYearAmt
Total$432,503TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAIDACTIVITY CLASSIFICATION: . GRANTEE NAME: ST. BALDRINK'S FOUNDATION. DATE OF GIFT: 03/30/24. AMOUNT GIVEN: 100.
FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSESDESCRIPTION: TRAVEL. AMOUNT: 36,546. DESCRIPTION: PROGRAM EXPENSE. AMOUNT: 17,132. DESCRIPTION: SPORTS SUPPLIES. AMOUNT: 4,256. DESCRIPTION: TELEPHONE. AMOUNT: 7,436. DESCRIPTION: MEALS. AMOUNT: 2,747. DESCRIPTION: LEASE EXPENSE. AMOUNT: 5,085. DESCRIPTION: DUES & SUBSCRIPTIONS. AMOUNT: 192. DESCRIPTION: PARKING. AMOUNT: 1,193. DESCRIPTION: TEAM ACTIVITIES. AMOUNT: 2,897. DESCRIPTION: FEES. AMOUNT: 3,576. DESCRIPTION: INSURANCE. AMOUNT: 995. TOTAL TO FORM 990-EZ, LINE 16: 82,055.

Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl

FieldValueIRS element (for citing)
DeclarationTHE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.DeclarationDesc

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