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    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>MACIAS GINI &amp; O'CONNELL LLP</BusinessNameLine1Txt>
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        <AddressLine1Txt>111 PACIFICA SUITE 300</AddressLine1Txt>
        <CityNm>IRVINE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>92618</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>954569491</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NATIONAL WATER SKI RACING ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>INC</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NATI</BusinessNameControlTxt>
      <PhoneNum>7145287561</PhoneNum>
      <USAddress>
        <AddressLine1Txt>5291 SORRENTO CIRCLE</AddressLine1Txt>
        <CityNm>LA PALMA AVE</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90623</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>BONNIE RUSTON</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>7145287561</PhoneNum>
      <SignatureDt>2025-10-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL NUNEZ</PreparerPersonNm>
      <PTIN>P01443692</PTIN>
      <PhoneNum>9499104255</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.NWSRA.NET</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="7">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>67041</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>19025</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>48016</MembershipDuesAmt>
      <TotalRevenueAmt>67041</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>578</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>16975</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>34</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>55108</OtherExpensesTotalAmt>
      <TotalExpensesAmt>72695</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5654</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>39648</NetAssetsOrFundBalancesBOYAmt>
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        <EOYAmt>1933</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>35995</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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      <NetAssetsOrFundBalancesGrp>
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        <EOYAmt>35995</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO PROMOTE THE SPORT OF WATERSKI RACING IN THE USA AND ABROAD. TO TEACH THE PUBLICTHE STANDARDS OF SAFE WATERSKIING AND BOAT SAFTY.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>TO PROMOTE THE SPORT OF WATERSKI RACING IN THE USA AND ABROAD. TO TEACH THE PUBLIC THE STANDARDS OF SAFE WATERSKIING AND BOAT SAFTY.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN VESLEY</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NIKKI YEDOR</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BONNIE RUSTON</PersonNm>
        <TitleTxt>TREASUER</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>CA</StatesWhereCopyOfReturnIsFldCd>
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        <BusinessName>
          <BusinessNameLine1Txt>BONNIE RUSTON</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>5291 SORRENTO CIR</AddressLine1Txt>
          <CityNm>LA PALMA</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
          <ZIPCd>90623</ZIPCd>
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        <PhoneNum>7148015268</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: AWARDS. AMOUNT: 2,096. DESCRIPTION: BANK SERVICE CHARGES. AMOUNT: 974. DESCRIPTION: BUSINESS MANAGEMENT FEE. AMOUNT: 4,800. DESCRIPTION: DUES AND SUBSCRIPTIONS. AMOUNT: 129. DESCRIPTION: INSURANCES. AMOUNT: 13,232. DESCRIPTION: MISCELLANEOUS. AMOUNT: 3,056. DESCRIPTION: PATROL. AMOUNT: 5,130. DESCRIPTION: PERMIT FEE. AMOUNT: 3,437. DESCRIPTION: RACE. AMOUNT: 14,635. DESCRIPTION: REPAIRS / EQUIPMENT. AMOUNT: 600. DESCRIPTION: SANCTION FEES. AMOUNT: 3,475. DESCRIPTION: TELELCOMMUNICATIONS. AMOUNT: 1,035. DESCRIPTION: MEALS. AMOUNT: 2,509. TOTAL TO FORM 990-EZ, LINE 16: 55,108.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PRIOR PERIOD ADJUSTMENT. AMOUNT: 2,001.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: DUE FROM IWSRA. BEG. OF YEAR AMOUNT: 1,933. END OF YEAR AMOUNT: 1,933.</ExplanationTxt>
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