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    <ReturnTypeCd>990EZ</ReturnTypeCd>
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        <CityNm>MARINA DEL REY</CityNm>
        <StateAbbreviationCd>CA</StateAbbreviationCd>
        <ZIPCd>90292</ZIPCd>
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      <PersonNm>Rebecca Ocampo</PersonNm>
      <PersonTitleTxt>Controller</PersonTitleTxt>
      <PhoneNum>3107484089</PhoneNum>
      <SignatureDt>2025-11-15</SignatureDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrimaryExemptPurposeTxt>WSL PUREs mission is to inspire educate and empower ocean protection starting with the global surf community. WSL PURE does this through its partnership with the World Surf League WSL leveraging the global platform of the WSL to reach the surf community with educational and inspirational content focused on ocean conservation.</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>WSL PURE identifies organizations through review of submitted budget proposals that live the mission of ocean conservation and education and in turn provides grants to these organizations to further WSL PUREs mission of ocean conservation and ocean education literacy</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Peter de Menocal</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">David Saltzman</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Natasha Ziff</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Ayana Elizabeth Johnson</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Chris Evans</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">John Suhar</PersonNm>
        <TitleTxt>Officer - VP WSL Sustainability</TitleTxt>
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          <CityNm>MARINA DEL REY</CityNm>
          <StateAbbreviationCd>CA</StateAbbreviationCd>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>Part II, Section C line 17a</FormAndLineReferenceDesc>
        <ExplanationTxt>WSL Pure has normally received a percentage of support during the most recently completed 60 month period from contributions made directly or indirectly by the general public foundation grants or a combination of these sources in an amount that equals at least ten percent 10% of the total support normally received by WSL Pure see attached IRS Form 990 Schedule A Part II to which this Exhibit pertains. The number of donors as well as others who have been asked to contribute is reflective of ongoing requests for participation and public support from a potentially broad-base. The program activities outlined in the Form 990EZ also demonstrate that throughout these 60 months WSL Pure has been organized and operated to attract new and additional public support on a continuous basis as well as to engage the public through its programs. This is done through online activities and onsite event-related activities such as a habitat restoration at Trestles beach San Clemente California which focused on restoration of native ecosystems and educating the community; community led beach clean ups at Huntington Beach California in association with the US Open of Surfing event and Sunset Beach Oahu in association with the Sunset Pro event each held by the World Surf League amongst others; supporting the work of non -profits in Maui Hawaii which focus on monthly workdays where community volunteers come together to restore native plants and maintain the cleanliness of stream beds that lead to the ocean.. These efforts to attract ongoing support and participation are further leveraged through its relationship with the World Surf League the global home of surfing as a platform to reach and activate the worldwide surf community in campaigns for ocean conservation and sustainability. WLS Pures fundraising and the sources of support reported in the Schedule A to Form 990 reflect that it receives broad-based support from the public as opposed to limited sources such as a single family or group of individuals. WSL Pure has a Board of Directors and policies adopted by that body which demonstrate that it has a governing body which represents the broad interests of the public through their interest in serving the purposes of the organization - including healthy oceans and a healthy environment rather than the personal or private interests of a limited number of persons or donors. The governing body is comprised of individuals chosen to serve due to their interest knowledge and specialized experience in supporting charitable and educational work especially the importance of healthy oceans. The Board has a strict conflict of interest policy and requires periodic disclosure of any relationships or potential conflicts of interest. The Boards independence and compensation policies are also reflective of an organization that is publicly supported. WSL Pures programs and activities are also reflective of facts and circumstances attributable to publicly supported organizations. Its educational programs are widely available and distributed to the public and exist exclusively to directly educate and benefit the general public on an ongoing basis. It further offers programs that can be distributed or redistributed by other educational organizations with shared purposes. This is further evidence that WSL Pure is an organization that is publicly supported. Consistent with the foregoing WSL Pure provides both educational and research support to others who are interested in studying and furthering the health and vitality of our oceans and the environment within our oceans and supports local community-based activities that improve the health of our oceans. Again this also serves as evidence that WSL Pure is publicly supported. For all of these reasons WSL Pure should be deemed a public charity as it meets the 10% and facts and circumstances test under current Internal Revenue Code provisions and its regulations.</ExplanationTxt>
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          <ZIPCode>RESTRICTED</ZIPCode>
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        <FormAndLineReferenceDesc>Part I, line 10</FormAndLineReferenceDesc>
        <ExplanationTxt>| Grants And Similar Amounts Paid:, Amount:| Acoes para Preservacao dos Recursos Naturais e Desenvolvimento Racional, $10000| Asociacion de Desarrollo Turistico de la Costa Oriental de El Salvador, $21750| ASRFPT - ASSOCIACAO SURFRIDER PORTUGAL, $2000| Coral Gardeners, $25000| Heartwood Habitat Pty Ltd, $2000| Malama Hamakua Maui, $20000| Mamanuca Environment Society, $25000| Nature Conservation Margaret River Region, $24299| North Shore Community Land Trust, $2500| Paso Pacifico, $13250| Sea and Soil Collective Inc., $20000| Surfrider Foundation, $7500| Sustainable Coastlines Hawaii, $5000| The Great Ocean Road Coast &amp; Parks Authority, $2000|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Bank processing fees, $1851| Taxes and filing fees, $93| Marketing, $1500| Bad debt expense, $64480|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Accounts receivable net, $64480, $50000| Prepaid expense, $0, $30000|</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| Grants payable, $29500, $0| Accounts payable and accrued expenses, $23769, $27452|</ExplanationTxt>
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