Bluegrass Dive Club Inc
Nonprofit profile at a glance
- EIN
- 760807719
- IRS 990-EZ coverage
- 2010–2024
- Forms available
- Form 990-EZ 2024
- Location
- Richmond, KY, USA
- Phone
- 8595821600
- Rating
- 37
- Verdict
- REVIEW
- Rating confidence
- Moderate
Reported finances
- Revenue
- $38,298
- Expenses
- $6,163
- Assets
- $52,180
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
8 people listed
Executive titles in this filing
- Kathryn Bowers (Officer, Director, President)
- Kristin Harn (Officer, Director, Vice President)
People named in this filing
- Kathryn Bowers (Officer, Director, President)
- Kristin Harn (Officer, Director, Vice President)
- Amy Hiett (Officer, Director, Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
SCUBA Diving Club
What it reported doing in 2024
Arranged trips and social functions all related to skin diving, scuba diving or snorkeling. All comps and discounts are returned to trip participants in a pro-rata calculation as defined in the corporation bylaws.
Operating model
- Revenue model
- Membership-supported. 98% of the money available for current operations came from membership dues.
- Distribution model
- Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.
The verdict
REVIEW - The filed numbers largely add up and revenue comfortably covers expenses. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.
Rating breakdown
- Financial Efficiency: 0
- Transparency & Controls: 82
- Sustainability: 87
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 0%; rating input score 0
- Program expense ratio: 0%; rating input score 0
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: 83.9%; rating input score 98; 98th percentile among comparable filings
- Total-asset coverage ratio: 8.47; rating input score 90; 90th percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 68; 68th percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 56; 56th percentile among comparable filings
Growth
- Program expense growth: -22.3% per year; rating input score 0; 16th percentile among comparable filings
- Revenue growth: -8.8% per year; rating input score 0; 26th percentile among comparable filings
- Asset growth: -3.5% per year; rating input score 0; 27th percentile among comparable filings
Details
- Where the money goes: 0% of revenue deployed · 0% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 2 filed program accomplishments
- Leadership: top reported pay $0 · 8 people listed
- Consistency: 8 of 9 current checks pass · 1 finding to review
- Schedules: 1 filed schedules
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- High — Financial Efficiency: Mission deployment rate scored 0/100.
- High — Financial Efficiency: Program expense ratio scored 0/100.
- Moderate — Transparency & Controls: Part III transfer expenses within program total did not reconcile in the filed values.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.