Liabilities / Assets
63rd percentile
Higher debt load relative to assets than 63% of similar nonprofits.
Western Surfing Association
EIN 33-0576625 • 501(c)3 • San Clemente, CA
Profile
To promote and preserve the sport of surfing through fun, family oriented surf competitions. Wsa is the official west coast member organization of surfing america. Wsa members can earn entry in the surfing america us championships and team trials.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.06x
Liabilities / Revenue
55th percentile
Higher debt load relative to revenue than 55% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
66th percentile
Higher top officer pay than 66% of similar nonprofits.
Top officer pay equals 6.0% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Balance Sheet
Assets
Down$279,650
Down $21,077 (-7.0%) from 2023
Liabilities
Up$17,932
Up $5,537 (+45%) from 2023
Net Assets
Down$261,718
Down $26,614 (-9.2%) from 2023
Revenue
Down$745,418
Down $75,086 (-9.2%) from 2023
Expenses
Down$772,032
Down $38,794 (-4.8%) from 2023
Net Income
Down-$26,614
Down $36,292 (-375%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $279,650
- Liabilities
- $17,932
- Net assets
- $261,718
- Revenue
- $745,418
- Expenses
- $772,032
- Net income
- -$26,614
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 30, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $745,418
Mission and Program Overview
Mission
To promote and preserve the sport of surfing through fun, family oriented surf competitions.wsa is the official west coast member organization of surfing america. Wsa members can earn entry in the surfing america us championships and team trials.
The wsa is dedicated to promoting and preserving the sport of surfing through fun, family oriented surf competitions. Wsa is the official west coast member of surfing america.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $300,727 | $279,650 | ▼ $21,077 |
| Rtn Earn Endowment Incm Other Fnds | $288,332 | $261,718 | ▼ $26,614 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $300,727 | $279,650 | ▼ $21,077 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $12,395 | $17,932 | ▲ $5,537 |
| Total Liabilities | $12,395 | $17,932 | ▲ $5,537 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $288,332 | $261,718 | ▼ $26,614 |
| Total Liabilities and Net Assets / Fund Balance | $300,727 | $279,650 | ▼ $21,077 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Sue Lister | Director | PT | $45,000 | $45,000 |
| Mary Lou Drummy | Exec Director | PT | $42,000 | $42,000 |
Board Members and Trustees
| Name | Title |
|---|---|
| Carolyn Krammer | Director |
| Erik Krammer | Director |
| Greg Cruze | Director |
| Madalyn Swayne | Director |
| Mia Gilkerson | Director |
| Randy Gilkerson | Director |
| Sheri Crummer | Director |
| Vincent Duprat | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $745,418
- Investment Income
- $0
- Other Revenue
- $0
- Change in Net Assets
- $-26,614
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $445,899 |
| Other Expenses | $326,133 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | - | $351,824 | - | $351,824 |
| All Other Expenses | $86,325 | $39,242 | - | $125,567 |
| Current Officers, Directors, Trustees, and Key Employees | - | $87,000 | - | $87,000 |
| Other Expenses | $27,667 | - | - | $27,667 |
| Office Expenses | - | $18,066 | - | $18,066 |
| Payroll Taxes | - | $7,075 | - | $7,075 |
| Fees for Services Accounting | - | $4,695 | - | $4,695 |
| Insurance | - | $3,024 | - | $3,024 |
| Interest | - | $2,533 | - | $2,533 |
| Advertising | - | $443 | - | $443 |
| Total Functional Expenses | $258,130 | $513,902 | $0 | $772,032 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- No
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 2
“Directors carolyn krammer and erik krammer are related.”
Form 990, Part VI, Section B, Line 11B
“990 was mailed to board and reviewed by organization's accountant.”
Form 990, Part VI, Section C, Line 19
“AVAILABLE BY REQUEST.”
Filing and Contact Details
Filer
- Filer Name
- Western Surfing Association
- EIN
- 33-0576625
- Phone
- 9493696783
- Address
- 320 AVE SIERRA, SAN CLEMENTE, CA 92672
Signing Officer
- Name
- Mary Lou Drummy
- Title
- Exec. Director
- Phone
- 9495735738
- Signed
- 2025-10-30
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mary Lou Drummy
- Formed
- 1993
- Legal Domicile
- CA
- Voting Board Members
- 11
- Independent Board Members
- 4
- Employees
- 2
- Volunteers
- 10
Preparer
- Firm
- Brian Ringler & Associates Inc
- Address
- 20 RANCHO CIRCLE, LAKE FOREST, CA 92630
- Preparer
- Ken Koozin
- Phone
- 9498599410
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Event reimbursements: program service expenses 25,192. Management and general expenses 0. Fundraising expenses 0. Total expenses 25,192. Office - outside services: program service expenses 0. Management and general expenses 22,000. Fundraising expenses 0. Total expenses 22,000. Event catering: program service expenses 20,789. Management and general expenses 0. Fundraising expenses 0. Total expenses 20,789. Promotional expenses: program service expenses 14,218. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,218. Auto expenses: program service expenses 9,756. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,756. Sponsorship commission: program service expenses 8,700. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,700. Web hosting: program service expenses 0. Management and general expenses 6,634. Fundraising expenses 0. Total expenses 6,634. Merchant services: program service expenses 4,397. Management and general expenses 0. Fundraising expenses 0. Total expenses 4,397. Storage: program service expenses 0. Management and general expenses 3,920. Fundraising expenses 0. Total expenses 3,920. Software subscriptions: program service expenses 0. Management and general expenses 3,376. Fundraising expenses 0. Total expenses 3,376. Travel: program service expenses 3,273. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,273. Phone: program service expenses 0. Management and general expenses 1,428. Fundraising expenses 0. Total expenses 1,428. Payroll processing: program service expenses 0. Management and general expenses 801. Fundraising expenses 0. Total expenses 801. Meals: program service expenses 0. Management and general expenses 779. Fundraising expenses 0. Total expenses 779. Bank service charges: program service expenses 0. Management and general expenses 304. Fundraising expenses 0. Total expenses 304.”
Raw XML Appendix371 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 2533 |
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| IRS990/MissionDesc | 0 | TO PROMOTE AND PRESERVE THE SPORT OF SURFING THROUGH FUN, FAMILY ORIENTED SURF COMPETITIONS. WSA IS THE OFFICIAL WEST COAST MEMBER ORGANIZATION OF SURFING AMERICA. WSA MEMBERS CAN EARN ENTRY IN THE SURFING AMERICA US CHAMPIONSHIPS AND TEAM TRIALS. |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 334040 |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 335300 |
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| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
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| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 342063 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 775040 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 9678 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 468763 |
| IRS990/PYTotalExpensesAmt | 0 | 810826 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 820504 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -26614 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 411378 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 288332 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 261718 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 746678 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 820504 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 717117 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 771200 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 164719 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 3220218 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3220218 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 746678 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 820504 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 717117 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 771200 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 164719 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3220218 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 746678 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 820504 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 717117 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 771200 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 164719 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3220218 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DIRECTORS CAROLYN KRAMMER AND ERIK KRAMMER ARE RELATED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 990 WAS MAILED TO BOARD AND REVIEWED BY ORGANIZATION'S ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AVAILABLE BY REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | EVENT REIMBURSEMENTS: PROGRAM SERVICE EXPENSES 25,192. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,192. OFFICE - OUTSIDE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 22,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,000. EVENT CATERING: PROGRAM SERVICE EXPENSES 20,789. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,789. PROMOTIONAL EXPENSES: PROGRAM SERVICE EXPENSES 14,218. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,218. AUTO EXPENSES: PROGRAM SERVICE EXPENSES 9,756. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 9,756. SPONSORSHIP COMMISSION: PROGRAM SERVICE EXPENSES 8,700. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,700. WEB HOSTING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 6,634. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6,634. MERCHANT SERVICES: PROGRAM SERVICE EXPENSES 4,397. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4,397. STORAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,920. SOFTWARE SUBSCRIPTIONS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,376. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,376. TRAVEL: PROGRAM SERVICE EXPENSES 3,273. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,273. PHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,428. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,428. PAYROLL PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 801. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 801. MEALS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 779. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 779. BANK SERVICE CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 304. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 304. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART IX, LINE 24E |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 300727 |
| IRS990/TotalAssetsEOYAmt | 0 | 279650 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 300727 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 279650 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 2 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 513902 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 258130 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 772032 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 12395 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 17932 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 12395 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 17932 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 288332 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 261718 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 258130 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 745418 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 87000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 745418 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 745418 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 300727 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 279650 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 320 AVE SIERRA |
| IRS990/USAddress/CityNm | 0 | SAN CLEMENTE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92672 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 11 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WebsiteAddressTxt | 0 | SURFWSA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARY LOU DRUMMY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXEC. DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9495735738 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-30 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | WESTERN SURFING ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | WEST |
| ReturnHeader/Filer/EIN | 0 | 330576625 |
| ReturnHeader/Filer/PhoneNum | 0 | 9493696783 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 320 AVE SIERRA |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN CLEMENTE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92672 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330628148 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | BRIAN RINGLER & ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 20 RANCHO CIRCLE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAKE FOREST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92630 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9498599410 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-30 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | KEN KOOZIN |
| ReturnHeader/ReturnTs | 0 | 2025-11-10T16:45:10-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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