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        <CurrentTaxYearMinus1YearAmt>59346</CurrentTaxYearMinus1YearAmt>
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      <PublicSupportCY170Pct>0.28000</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.30660</PublicSupportPY170Pct>
      <TenPctFactsCrcmstncsTestCYInd>X</TenPctFactsCrcmstncsTestCYInd>
      <FactsAndCircumstancesTestTxt>THE ORGANIZATION WAS ABLE TO INCREASE ITS PUBLIC SUPPORT SIGNIFICANTLY IN 2024. UNFORTUNATELY, THERE ARE STILL SEVERAL FACTORS THAT HAVE LEAD TO THE OVERALL DECLINE IN THE ORGANIZATIONS PUBLIC SUPPORT OVER THE PAST FEW YEARS. THE ORGANIZATION PLANS TO MOVE ITS HEADQUARTERS FROM DETROIT TO FLORIDA IN 2026. A DELAY IN NEW BUILDING CONSTRUCTION HAS HAMPERED EFFORTS IN DEVELOPING AND EXPANDING ITS PUBLIC SUPPORT OUTREACH IN FLORIDA. THE RECENT HURRICANES IN FLORIDA HAVE ALSO IMPACTED PARTICIPATION AND SUPPORT. THE ORGANIZATION WILL LOOK TO CONTINUE TO SOLICIT CONTRIBUTIONS FROM THE PUBLIC TO IMPROVE ITS PUBLIC SUPPORT PERCENTAGE.</FactsAndCircumstancesTestTxt>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CollectionUsedPreservationInd>X</CollectionUsedPreservationInd>
      <SolicitedAssetsSaleInd>0</SolicitedAssetsSaleInd>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART III, LINE 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THIS HISTORICAL COLLECTION, IN GENERAL, ENCOMPASSES EQUIPMENT AND TOOLS FOR ALL TYPES OF BOATING, INCLUDING TROPHIES, AWARDS, AND OTHER ITEMS OF VALUE TO THE MISSION OF THE APBA HISTORICAL SOCIETY. THE ARCHIVAL COLLECTION, IN GENERAL, ENCOMPASSES HISTORIC DOCUMENTS, BOOKS, MAGAZINES, MAPS, PHOTOGRAPHIC IMAGES, OTHER PAPER BASED MATERIALS, AND AUDIO-VISUAL MATERIALS RELATING TO THE HISTORY OF BOATING. THE APBA HISTORICAL SOCIETY MUSEUM IS MAINTAINED IN THE HOME OF THE SOCIETY IN EASTPOINTE, MICHIGAN AND MAINTAINS ITS ARTIFACTS THERE FOR THE ENJOYMENT AND KNOWLEDGE OF POWER BOAT RACING ENTHUSIASTS AND THE GENERAL PUBLIC.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>0</GrantRecordsMaintainedInd>
      <GrantsOtherAsstToIndivInUSGrp>
        <GrantTypeTxt>GRANTS</GrantTypeTxt>
        <RecipientCnt>21</RecipientCnt>
        <CashGrantAmt>26000</CashGrantAmt>
      </GrantsOtherAsstToIndivInUSGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION REVIEWS THE USE OF ALL GRANT FUNDS IN THE UNITED STATES BY FOLLOWING UP VIA PHYSICAL INSPECTION OR CONFIRMATION FROM RECIPIENT'S COMPLIANCE WITH THE INTENTION OF THE USE OF THE GRANT FUNDS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 8B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE QUESTION DID THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENT THE MEETINGS HELD BY EACH COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY IS ANSWERED NO BECAUSE THE ORGANIZATION DOES NOT UTILIZE COMMITTEES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED AND REVIEWED BY A PUBLIC ACCOUNTING FIRM. THE ORGANIZATION'S PRESIDENT REVIEWS THE FORM 990. AFTERWARDS, THE FINAL FORM 990 IS MADE AVAILABLE TO THE BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DOES NOT HAVE A CONFLICT OF INTEREST POLICY. POLICIES COVERING CONFLICTS OF INTERESTS ARE NOT STATUTORILY REQUIRED TO OBTAIN TAX EXEMPT STATUS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NO PAID OFFICERS, AS SUCH, PART VI, SECTION B, LINES 15A &amp; 15B ARE ANSWERED NO IN ACCORDANCE WITH THE IRS INSTRUCTIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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</Return>