Nonprofit · EIN 33-0576625
WESTERN SURFING ASSOCIATION
Also known as SCHOLASTIC SURF SERIES
Tax-exempt · SAN CLEMENTE, CA 92672
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $745,418 | $772,032 | -$26,614 | $279,650 | $17,932 | $261,718 |
| December 31, 2023 | 990 (amended) | $820,504 | $810,826 | $9,678 | $300,727 | $12,395 | $288,332 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $745,418
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $87,000
- Other salaries and wages
- $351,824
- Salaries, compensation and benefits (total)
- $445,899
- Professional fundraising fees
- $0
- Accounting fees
- $4,695
- Program services (functional)
- $258,130
- Management and general (functional)
- $513,902
Balance sheet and other
- Total assets, start of year
- $300,727
- Total assets, end of year
- $279,650
- Total liabilities, end of year
- $17,932
- Net assets, end of year
- $261,718
- Gross receipts
- $745,418
- Employees
- 2
- Volunteers
- 10
- Year formed
- 1993
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE LISTER | DIRECTOR Trustee or director | 25 | $45,000 |
| MARY LOU DRUMMY | EXEC DIRECTOR Trustee or director, Officer | 25 | $42,000 |
| CAROLYN KRAMMER | DIRECTOR Trustee or director | 25 | $0 |
| SHERI CRUMMER | DIRECTOR Trustee or director | 0 | $0 |
| MIA GILKERSON | DIRECTOR Trustee or director | 15 | $0 |
| RANDY GILKERSON | DIRECTOR Trustee or director | 15 | $0 |
| MADALYN SWAYNE | DIRECTOR Trustee or director | 3 | $0 |
| ERIK KRAMMER | DIRECTOR Trustee or director | 0 | $0 |
| VINCENT DUPRAT | DIRECTOR Trustee or director | 0 | $0 |
| GREG CRUZE | DIRECTOR Trustee or director | 3 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SUE LISTER | DIRECTOR Trustee or director | 25 | $45,000 |
| MARY LOU DRUMMY | EXEC DIRECTOR Trustee or director, Officer | 25 | $42,000 |
| CAROLYN KRAMMER | DIRECTOR Trustee or director | 25 | $0 |
| SHERI CRUMMER | DIRECTOR Trustee or director | 5 | $0 |
| MIA GILKERSON | DIRECTOR Trustee or director | 15 | $0 |
| RANDY GILKERSON | DIRECTOR Trustee or director | 15 | $0 |
| MADALYN SWAYNE | DIRECTOR Trustee or director | 3 | $0 |
| KARYN GILKERSON | SECRETARY Trustee or director, Officer | 2 | $0 |
| JAY BOLDT | DIRECTOR Trustee or director | 0 | $0 |
| TESS BOOTH | DIRECTOR Trustee or director | 0 | $0 |
| KURT PAGE | DIRECTOR Trustee or director | 3 | $0 |
| GREG CRUZE | DIRECTOR Trustee or director | 3 | $0 |
Address and contacts
- Address (IRS master file)
- 320 AVENIDA SIERRA, SAN CLEMENTE, CA 92672-3949
- In care of
- % C PATTERSON
- Principal officer (990 for 2024)
- MARY LOU DRUMMY, 320 AVE SIERRA, SAN CLEMENTE, CA 92672
- Signed the 990
- MARY LOU DRUMMY, EXEC. DIRECTOR
- Phone
- (949) 369-6783
- Website
- SURFWSA.ORG
- Return prepared by
- BRIAN RINGLER & ASSOCIATES INC
California records
California keeps its own records of charities and corporations. Search them by EIN 33-0576625 or by the name WESTERN SURFING ASSOCIATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
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.
Program accomplishments
- WSA MEMBERSHIP AND SURFING COMPETITIONSExpenses $129,582 · revenue $411,378
- WSA SCHOLASTIC SURF SERIES MEMBERSHIP AND COMPETITIONSExpenses $128,548 · revenue $335,300
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 33-0576625
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1994
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N64C)
- Assets (IRS master file)
- $279,650
- Income (IRS master file)
- $745,418
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $745,418 | $772,032 | $279,650 | XML |
| 990 | December 2023 | $820,504 | $810,826 | $300,727 | IRS |
| 990 | December 2022 | $717,117 | $702,752 | $290,051 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 33-0576625).
Questions about WESTERN SURFING ASSOCIATION
- What is the EIN of WESTERN SURFING ASSOCIATION?
- The employer identification number (EIN) of WESTERN SURFING ASSOCIATION is 33-0576625.
- Is WESTERN SURFING ASSOCIATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1994.
- Are donations to WESTERN SURFING ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WESTERN SURFING ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WESTERN SURFING ASSOCIATION due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WESTERN SURFING ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WESTERN SURFING ASSOCIATION?
- The 990 for the year ended December 31, 2024 names MARY LOU DRUMMY.
- Who are the officers and directors of WESTERN SURFING ASSOCIATION?
- The 990 for the year ended December 31, 2024 lists 10 people; 2 received compensation from the organization, the highest $45,000 (SUE LISTER, DIRECTOR).
- How much revenue does WESTERN SURFING ASSOCIATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $745,418, expenses of $772,032 and total assets of $279,650 at year end.
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All nonprofits in SAN CLEMENTE · California · Recreation and sports