Western Surfing Association

Analysis

Western Surfing Association is a registered charity in United States, based in San Clemente, CA. It received its IRS tax-exemption ruling in December 1994, 32 years ago. Its declared purposes cover recreation and sports, which this site groups under amateur sport and recreation. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending December 2023, Western Surfing Association reported income of $821k and spending of $811k, spending 99% of its income. Across the 5 years on record, from December 2019 to December 2023, income grew from $654k to $821k (+25%), an average of +5.8% a year. The sharpest change came in the year to December 2021, when income rose by 368%. Over the whole period it spent 97% of the income it received.

Among 30,892 United States charities whose main cause is amateur sport and recreation and that reported income, Western Surfing Association sits at the 91st percentile: it is larger than about 91% of them. Against every charity in United States with reported income it ranks in the 77th percentile, and in the 78th percentile within CA. Charities of a similar size with the same main cause include USA Swimming Inc ($820k), Silos and Smokestacks National Heritage Area Inc ($821k) and Rhodes Grove Camp & Conference Center ($820k).

On its Form 990 for the period ending December 2023, revenue came from contributions and grants 5.5% and program service revenue 94% of the total. Compensation of current officers, directors and key employees was $87k (11% of expenses). Other salaries and wages came to $375k. At year end it held assets of $301k against liabilities of $12k, net assets of $288k. It reported 2 employees.