Dive Guardians Inc
Nonprofit profile at a glance
- EIN
- 824935322
- IRS 990-EZ coverage
- 2022–2024
- Forms available
- Form 990-EZ 2024, Form 990-N 2018
- Location
- Rancho Cucamonga, CA, USA
- Phone
- 9094768183
- Rating
- 78
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Centers to Support the Independence of Specific Populations
Reported finances
- Revenue
- $5,230
- Expenses
- $21,510
- Assets
- $7,811
- Liabilities
- $0
Source: IRS Form 990-EZ. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
4 people listed
Executive titles in this filing
- James McMullin (CEO)
- Glenn Kerr (Vice President)
People named in this filing
- James McMullin (CEO)
- Glenn Kerr (Vice President)
- Buffy Pattillo (CFO)
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
Dive Guardians provides water related therapy including scuba diving, biofeedback and hyperbaric oxygen chamber therapy to First Responders, Active Duty Military, Veterans, as well as other individuals coping with PTSD and other disabilities, or who have experienced traumatic events. By providing these charitable direct services, we help improve the quality of life for these individuals.
What it reported doing in 2024
We were able to certify 28 First Responders or Veterans in various levels of scuba diving to include new Open Water divers, Advanced Open Water divers, Specialty Classes, Dry Suit Classes as well as 2 instructor classes.
Operating model
- Revenue model
- Donor-supported. 100% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 97% 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. Expenses are high relative to revenue and program spending has declined or grown slowly.
Rating breakdown
- Financial Efficiency: 89
- Transparency & Controls: 82
- Sustainability: 24
- Growth: 0
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 100%; rating input score 100
- Program expense ratio: 71.1%; rating input score 71
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 52nd percentile among comparable filings
- Major donor itemization: Limited
Sustainability
- Operating margin: -311.3%; rating input score 4; 4th percentile among comparable filings
- Total-asset coverage ratio: 0.36; rating input score 24; 24th 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: -16.7% per year; rating input score 0; 20th percentile among comparable filings
- Revenue growth: -43% per year; rating input score 0; 7th percentile among comparable filings
- Asset growth: -80.7% per year; rating input score 0; 2nd percentile among comparable filings
Details
- Where the money goes: 100% of revenue deployed · 71.1% of spending went to programs
- Governance: Filed governance answers
- Accomplishments: 1 filed program accomplishment · $15K in reported program spending
- Leadership: top reported pay $0 · 4 people listed
- Consistency: 9 of 9 current checks pass
- Schedules: 2 filed schedules
- Filing history: 3 filing years from 2022 to 2024
- 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 — Sustainability: Operating margin scored 4/100.
- High — Growth: Program expense growth scored 0/100.
- High — Growth: Revenue growth scored 0/100.
- High — Sustainability: Total-asset coverage ratio scored 24/100.
- High — Growth: Asset growth scored 0/100.
- Review — Sustainability: Officer compensation ratio scored 56/100.