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Passes our checks

Global Underwater Explorers Inc

EIN 59-3489180 · High Springs, FL

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthFair69 out of 100GovernanceFair61 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

GLOBAL UNDERWATER EXPLORERS IS BUILDING GLOBAL COMMUNITIES OF PASSIONATE DIVERS, EMPOWERED BY HIGH-QUALITY TRAINING AND ORGANIZED TO SUPPORT WIDE-RANGING DIVING ACTIVITIES. THESE COMMUNITIES CONTAIN AND PARTNER WITH DEDICATED EXPLORERS, CONSERVATIONISTS AND SCIENTIFIC RESEARCHERS TO CONDUCT A DIVERSITY OF AQUATIC INITIATIVES AROUND THE WORLD.

Income
$913,154
Spending
$958,585
Spent on programs
64%
Reserves
6.7 months of spending
Largest source of income
fees for its services, 94%
Employees
9
Volunteers
50
Highest pay
$54,558, exec dir/treas/sec

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Fair: 69 out of 100. Higher than 34% of charities in its peer group (science, $250k to $1m).

  • Reserves

    28 of 35

    Spendable reserves would cover 6.7 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    8 of 15

    Spending exceeded income by 5% of income.

  • Income trend

    5 of 15

    Income fell 11% on the year before.

  • Spending floor

    8 of 15

    64% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 61 out of 100. Higher than 33% of charities in its peer group (science, $250k to $1m).

  • Independent board

    25 of 25

    7 of 10 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Pay set independently

    5 of 5

    Sets its chief executive's pay through independent review and comparison.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Impact evidence

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)
  1. $615,709 spent. SEE SCHEDULE OGLOBAL UNDERWATER EXPLORERS, INC (GUE) EXPANDED DIVER TRAINING PROGRAMS NEW E-LEARNING MODULE, AND RELEASING NEW COURSE MATERIALS, INCLUDING NEW VERSIONS OF BOTH OUR CAVE MANUAL AND FUNDAMENTALS BOOK. A NEW DECOMPRESSION SOFTWARE PROGRAM WAS FINALLY RELEASED AFTER MORE THAN FIVE YEARS IN DEVELOPMENT. EFFORTS TO TRANSLATE THE WEBSITE AND EXISTING COURSE MATERIALS ALSO CONTINUED, AS WELL AS A FOCUSED EFFORT IN VIDEO CONTENT CREATION FOR BOTH THE YOUTUBE CHANNEL AND GUE.TV, IN ORDER TO REACH MORE PEOPLE. A CONSERVATION PLEDGE WAS RELEASED, COMMITTING TO MORE ARDENT EFFORTS TO SUPPORT THE ENVIRONMENT AND REDUCE OUR FOOTPRINT. TO THIS END, DIGITAL CERTIFICATIONS WERE MADE AVAILABLE, THE QUARTERLY JOURNAL WAS RE-LAUNCHED AS AN ONLINE PUBLICATION RATHER THAN PRINT, A DONATION WAS MADE TO AN ORGANIZATION FOR SEAGRASS GROWTH TO OFFSET THE CARBON FROM SHIPPING PRODUCTS, AND A GLOBAL CLEANUP WEEKEND WAS ORGANIZED AND PROMOTED. IN AN EFFORT TO SUPPORT AND PROMOTE OUR WORLD-WIDE COMMUNITIES, THE FOURTH ANNUAL GUE COMMUNITY DAY TOOK PLACE, AS WELL THE PUBLICATION OF A PROJECT REPORT THAT HIGHLIGHTS PROJECTS FROM GUE DIVERS AROUND THE WORLD. SINCE OUR INCEPTION, WE HAVE ISSUED MORE THAN 25,000 CERTIFICATIONS ACROSS OUR CURRICULUM. IN 2024, WE TRAINED MORE THAN 2,850 PEOPLE IN OUR COURSES RANGING FROM OUR BEGINNING COURSES SUCH AS GUE FUNDAMENTALS TO OUR ADVANCED COURSES, LIKE OUR REBREATHER CLASS. OUR MEMBERSHIP AVERAGED APPROXIMATELY 1,190 IN 2024.

Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. Is it registered with the IRS? Passed.

    Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  2. Has the IRS revoked its tax-exempt status? Passed.

    Not on the IRS automatic revocation list.

    Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.

  3. Are donations tax-deductible? Passed.

    On the IRS list of organizations eligible to receive tax-deductible contributions.

    Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2024.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since July 2001.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. Is it in good standing with state regulators? Passed.

    Not on California's list of charities barred from soliciting. Other states are not yet checked.

    Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.