Sponsor a piece
of the operation.
Every recovery runs on specific gear -- wetsuits, sonar, hydraulic winches, a boat trailer that holds up to Utah water. Donating equipment is often more tax-efficient than writing a check, and your name goes on the thing that actually does the work.
Turn business inventory into mission tools.
Cash is great. Equipment is sometimes better. Every item below is pulled directly from our operating budget -- the actual hull, engines, crane, sonar, trucks, and dive gear required to recover submerged vehicles from Utah's lakes at commercial-salvage scale. Businesses with surplus equipment, supplier relationships, or marketing-budget allocations for community partnerships can sponsor specific items at cost basis and deduct the value. Your logo goes on the gear for the life of the gift.
These are real numbers from our published budget. Want to see the full spreadsheet? Ask us.
The list.
Updated as gear is sponsored. Click a category to filter, or sponsor an item directly -- we'll send a tax-documentation letter and add your name to the equipment.
The equipment wishlist: every item, sponsorable by businesses and donors
- 40ft Aluminum Recovery Vessel Hull ($320,000): Custom-built welded aluminum work boat (36-40 ft), corrosion-resistant, rated for heavy recovery work. The primary work platform -- your name on the hull for the life of the vessel. Founding partner level.
- Peterbilt 389 Semi-Truck ($185,000): Heavy-duty long-haul tractor for transporting recovered vehicles and HazMat-loaded equipment. CDL-A required. Branded logo placement on the cab and trailer.
- Hydraulic A-Frame Recovery Crane (2-5 ton) ($120,000): The lifting system that actually pulls submerged vehicles out of the water. Without this, recoveries don't happen. Named recognition on the crane and in every recovery report.
- 3D Multibeam Sonar (Teledyne RESON / NORBIT) ($95,000): High-resolution underwater 3D mapping. Locates submerged vehicles before deploying divers -- the efficiency multiplier that lets one boat cover what would otherwise take weeks of grid diving.
- Ford F-550 4x4 Diesel Tow Truck ($82,000): Heavy-duty commercial pickup required to tow the 40-ft recovery vessel and gooseneck trailer to launch sites across Utah. Commercial plates and registration included.
- Twin Diesel Inboard/Outboard Engines ($80,000): Diesel preferred for range and torque. Twin-engine setup provides the redundancy required for safe operations far from launch points. Named placement on the engine cover.
- 48ft Lowboy/Flatbed Hauling Trailer ($62,000): Hauls recovered vehicles and equipment from launch sites to disposal/recycling facilities. CDL-A hookup. Pairs with the Peterbilt semi.
- Remotely Operated Vehicle (ROV) ($55,000): Pre-dive inspection drone. Reduces diver risk by surveying conditions, identifying hazards, and confirming target location before anyone enters the water.
- Hydraulic Winch & Capstan System ($45,000): Heavy-lift recovery winch. Pairs with the A-frame crane for vehicle extraction from lakebed to deck.
- Annual Disposal & Recycling Fees ($30,000): Licensed HazMat disposal for recovered vehicles -- a significant recurring cost. One sponsor can fund a full operational year of responsible disposal.
- Annual Equipment Warehouse Lease ($30,000): Utah County warehouse for gear, vehicles, and rigging. Sponsor a full year of mission-critical operations real estate.
- HazMat Spill Containment Liner System ($28,000): Prevents secondary contamination during transit of recovered vehicles still containing fuel, oil, or other hazardous materials. DOT-required for HazMat-placarded routes.
- Heavy-Duty Gooseneck Boat Trailer ($28,000): Custom bunks rated to carry the 40-ft recovery vessel. Pairs with the F-550 tow truck.
- Dive Platform & Stern Ladder System ($22,000): Safe diver entry/exit in full technical gear. A small detail that determines whether a recovery day ends in injury or success.
- Hydraulic Liftgate / Winch Bed ($22,000): Loads recovered vehicles onto the lowboy trailer. Eliminates the need for ramp infrastructure at remote launch sites.
- Rigging, Blocks, Slings & Hardware ($20,000): Lifting slings, shackles, spreader bars -- the connective hardware between crane and recovery target. Mission-critical, frequently replaced.
- Annual Vessel Fuel Budget ($20,000 each, 4 needed): Per quarter ($20K). 800 engine-hours per year of statewide Utah operations. Sponsor a quarter or the full year. Diesel; pricing reflects multi-lake travel.
- Onboard Generator & Shore Power ($18,000): Powers the crane, sonar, communications, and decon systems while on station. Without it the boat is just a boat.
- Navigation Suite (Chartplotter, Radar, VHF) ($18,000): USCG-required electronics package: Garmin chartplotter, radar, marine VHF, AIS transponder, autopilot.
- Integrated Electronics & Wiring ($15,000): Sonar display integration, crane controls, vessel-wide wiring harness. The nervous system of the operation.
- Side Scan Sonar ($12,000): Wide-area underwater search complement to the multibeam. Garmin LiveScope Pro or Humminbird platform.
- Vessel Safety Package (EPIRB, AED, Flares) ($12,000): USCG-required safety gear plus AED. Mandatory before the vessel can launch commercially.
- Outfit One Diver (Full Technical Kit) ($17,139 each, 3 needed): Complete tech-configured kit: drysuit + undergarment, dual regulators, twin steel cylinders + manifold, dive computer + backup, lights, rigging tools, full face mask, contaminated-water gear. Three divers need full outfitting.
- HazMat Decon / Rinse System (Vessel) ($8,000): Post-contaminated water decontamination station mounted on the recovery vessel. Required for fuel and chemical exposure operations.
- Tether / Umbilical Backup System ($6,500): Surface-supply backup system for contaminated water operations -- when wireless air isn't safe enough.
- Annual Dock/Slip Fees (Utah Lake / Provo) ($5,000): Permanent slip at Utah Lake or Provo marina. Sponsor a full year of moored operations.
- CDL-A + HazMat Endorsement (Driver) ($5,000): Required to operate the semi-truck on hazardous material recovery routes. Includes license and HazMat endorsement.
- Integrated Diver Comm System ($4,500): Through-water acoustic communications. Lets the dive supervisor talk to divers underwater in real time -- a major safety upgrade for recovery work.
- Drysuit (DUI TLS-350 / Santi E.Motion+) ($3,800 each, 3 needed): Per diver. Cold and contaminated water protection. The single most expensive item of personal dive gear -- and the one that keeps divers safe in Utah's year-round conditions.
- USCG 50-Ton Master License (Boat Captain) ($3,500): Required to operate the recovery vessel commercially.
- Field Spare Parts Kit (O-rings, valves, regs) ($2,500): Field repair capability -- keeps a recovery day going when equipment fails at a remote launch site.
- ERDI Public Safety Diver Cert (per diver) ($800 each, 3 needed): Industry standard certification for recovery operations (ERDI-101). Three divers need full certification before operations launch.
- DSO Safety / Rescue Equipment Kit ($2,000): Cutting tools, tethers, emergency O2 -- gear the Dive Safety Officer uses to supervise active operations and respond to emergencies.
- Underwater Camera System (3-cam) ($2,000): Paralenz or GoPro Hero set with dive housings. Documents every recovery for impact reports, donor updates, and press coverage.
- Full Face Mask (Kirby Morgan / Ocean Reef) ($1,800 each, 3 needed): Per diver. Contaminated water protection + integrated comms. Required for any operation involving fuel-contaminated water.
- Garmin Descent MK3i Dive Computer Bundle ($1,499 each, 3 needed): Per diver. BUNDLE-DX50i-DT2: Descent MK3i watch + DT2 tank transmitter. Tracks decompression, gas mix, dive profile, and surface comms with the Descent Surface Unit.
- Garmin Descent Surface Unit ($1,299): Surface tracking and comms for all divers in the water. Pairs with the Descent MK3i watches above to give the dive supervisor real-time depth, gas, and location data for every diver.
- Advanced Trauma / First Aid Kit ($1,200 each, 2 needed): Per kit. Dive-specific trauma response with bleeding control, splints, advanced airways. Two kits -- one on the boat, one in the truck.
- TDI Advanced Nitrox + Deco Procedures ($1,100 each, 3 needed): Per diver. Required for multi-gas decompression diving -- opens the deeper recovery sites.
- Emergency O2 Kit (DAN) ($900 each, 2 needed): Per kit. Surface oxygen for treating dive emergencies -- mandatory safety equipment.
- Backup Dive Computer (Shearwater TERIC) ($850 each, 3 needed): Per diver. Redundancy required for tech diving -- when the primary fails, you don't surface guessing.
- ERDI Contaminated Water Diver Cert ($750 each, 3 needed): Per diver. Required for fuel/chemical exposure operations -- most submerged vehicles have leaking tanks.
- HAZWOPER 40-Hour Cert (per diver) ($450 each, 3 needed): Per diver. OSHA 29 CFR 1910.120 -- mandatory for hazardous material operations.
- Diver Recall System (Sonar Pinger) ($350): Emergency surface recall. If conditions change topside, this brings divers up immediately.
No equipment in this category right now. Check back as the operation expands -- or tell us what you have.
Other ways your business can support Fathom -- and write it off.
Most small business owners only think "donation = check." There are cleaner tax-advantaged paths. The IRS treatment differs for each -- worth a conversation with your CPA before you commit a meaningful gift.
The default. Deductible on Schedule A (individuals) or directly (C-corps, capped at 10% of taxable income). Itemization required for individuals -- our tax benefits calculator shows the real after-tax cost for your situation.
What this page is about. Deduct at cost basis (lesser of fair market value or what you paid) without spending cash. Equipment, supplies, inventory, vehicles -- all qualify. Get Form 8283 for any gift over $500.
Often the most efficient path. Qualified sponsorship payments are deducted as ordinary business expenses -- no AGI cap, no 10% corporate cap, no itemization required. If you get logo placement on the boat or in a recovery report, it's usually deductible as advertising. Better than charitable treatment for most small businesses.
If you already spend on local marketing -- billboards, sports sponsorships, community ads -- redirecting a portion to a cause partnership produces the same deduction with measurable brand goodwill. Reframe existing marketing spend; same tax treatment, better story.
"$X of every sale goes to Fathom Restoration." The donated portion is a charitable deduction; the marketing/PR benefit is a business expense. Promotes your brand, funds the work, both pieces are deductible -- properly structured, this is one of the cleanest small-business plays.
The hours themselves aren't deductible. But these are: wages you pay for employee volunteer days (ordinary wage expense), company vehicle mileage at the business rate, supplies you buy for the work, and travel costs. Most businesses leave this on the table.
Donate appreciated stock, real estate, or other capital assets directly. You avoid capital gains tax AND deduct the full fair market value -- often a far better outcome than selling, paying tax, and donating the net. Requires a qualified appraisal above certain thresholds.
Cars, trucks, boats, trailers can be donated under separate IRS rules. Deduction is generally the price the charity sells it for, or fair market value if the charity uses the vehicle in operations -- which we would. Form 1098-C required.
"Bunch" multiple years of giving into one tax year through a DAF, clearing the standard-deduction threshold. Distribute the funds to Fathom over several years. Most useful for owners who'd otherwise just take the standard deduction.
Many corporations match employee donations 1:1 or 2:1 to qualified 501(c)(3)s. Free additional capital -- the company gets the deduction on the match, you get it on the original gift. Check your benefits portal.
Direct services -- legal, accounting, marketing, photography -- aren't deductible at value. But the out-of-pocket expenses you incur while providing them are: materials, mileage, supplies, software licenses purchased for the work. Worth tracking carefully.
Letting Fathom use your warehouse for gear storage, your office for board meetings, or your company truck for hauling -- that's an in-kind contribution. Track the fair rental value; ask your CPA about the deductibility nuances for use vs. transfer.
Important: The calculator at /tax-benefits models the most common cases. Categories 03-12 above often produce a better after-tax outcome than a straight cash gift -- ask your CPA which is best for your situation. We can also structure a hybrid (e.g., equipment + cash sponsorship + employee volunteer day) that uses three deduction categories in a single relationship.
Got something not on the list?
We need things we haven't thought to ask for. Surplus marine gear, fleet vehicles your business is retiring, professional services, warehouse space in northern Utah, technology budget you can redirect -- tell us what you have.