Cave Diving Section of the National Speleological Society Inc

Nonprofit profile at a glance

EIN
592437883
IRS 990-EZ coverage
2012–2025
Forms available
Form 990-EZ 2025
Location
Gainesville, FL, USA
Phone
5617043038
Rating
79
Verdict
SUPPORTED
Rating confidence
Moderate

Official website

Reported finances

Revenue
$128,659
Expenses
$97,912
Assets
$164,233
Liabilities
$5,981

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

9 people listed

People named in this filing

  • FRED STRATTON (CHAIRMAN)
  • JAMES CHANDLER (VICE CHAIRMAN)
  • JENNY DILLAMAN (SECRETARY AS OF 5/31/2025)

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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Underwater cave education, conservation, and exploration

What it reported doing in 2025

Contributions to various underwater cave exploration projects throughout the world

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - A large share of available resources goes toward mission work and the filed numbers largely add up. Assets have declined or grown slowly and liabilities are high compared with assets.

Rating breakdown

  • Financial Efficiency: 78
  • Transparency & Controls: 82
  • Sustainability: 69
  • Growth: 80

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 69.9%; rating input score 70
  • Program expense ratio: 91.8%; rating input score 92

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
  • Major donor itemization: Limited

Sustainability

  • Operating margin: 23.9%; rating input score 76; 76th percentile among comparable filings
  • Total-asset coverage ratio: 1.68; rating input score 75; 75th percentile among comparable filings
  • Liabilities to assets ratio: 0.04; rating input score 28; 28th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 63; 63rd percentile among comparable filings

Growth

  • Program expense growth: 5.8% per year; rating input score 100; 48th percentile among comparable filings
  • Revenue growth: 3.5% per year; rating input score 100; 36th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 20th percentile among comparable filings

Details

  • Where the money goes: 69.9% of revenue deployed · 91.8% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $90K in reported program spending
  • Leadership: top reported pay $0 · 9 people listed
  • Consistency: 8 of 8 current checks pass
  • Schedules: 2 filed schedules
  • Filing history: 14 filing years from 2012 to 2025
  • Contacts: How to reach this organization
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • 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 — Growth: Asset growth scored 0/100.
  • High — Sustainability: Liabilities to assets ratio scored 28/100.