﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-12T11:12:40-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>411987095</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WHITEWATER TAX &amp; CONSULTING INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>205 W BROADWAY</AddressLine1Txt>
        <CityNm>PLAINVIEW</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55964</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>110906178</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WABASHA AREA COMMUNITY RESOURCE</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>CENTER</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>WABA</BusinessNameControlTxt>
      <PhoneNum>6515650359</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 51</AddressLine1Txt>
        <CityNm>WABASHA</CityNm>
        <StateAbbreviationCd>MN</StateAbbreviationCd>
        <ZIPCd>55981</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GREG GLOMSKI</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>6515650359</PhoneNum>
      <SignatureDt>2024-11-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TIMOTHY J SCANLON</PreparerPersonNm>
      <PTIN>P00294715</PTIN>
      <PhoneNum>5075343188</PhoneNum>
      <PreparationDt>2024-11-12</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>113016</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>18769</ContributionsGiftsGrantsEtcAmt>
      <GrossSalesOfInventoryAmt>94247</GrossSalesOfInventoryAmt>
      <GrossProfitLossSlsOfInvntryAmt>94247</GrossProfitLossSlsOfInvntryAmt>
      <TotalRevenueAmt>113016</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>17279</GrantsAndSimilarAmountsPaidAmt>
      <SalariesOtherCompEmplBnftAmt>42936</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1205</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>3536</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>13403</OtherExpensesTotalAmt>
      <TotalExpensesAmt>78359</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>34657</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>114679</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>149336</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>178180</BOYAmt>
        <EOYAmt>193083</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>178180</BOYAmt>
        <EOYAmt>193083</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>63501</BOYAmt>
        <EOYAmt>43747</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>114679</BOYAmt>
        <EOYAmt>149336</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>SERVE AS A FACILITY THAT ACCEPTS DONATIONS OF GENTLY USED CLOTHING AND BASIC HOUSEHOLD ITEMS AND PROVIDES THESE AT LOW COST, THUS OFFERING A GOODS-RECYCLING OPTION FOR ALL COMMUNITY MEMBERS, WHILE UTILIZING ANY PROFIT TO SUPPLY, OR PROVIDE INFORMATION FOR ACQUIRING, LIFE'S BASIC NEEDS INCLUDING CLOTHING, FOOD, SHELTER, SOCIALIZATION AND A SAFE AND HEALTHY ENVIRONMENT</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONTRIBUTIONS TO INDIVIDUALS IN NEED</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>17279</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>17279</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROGRAM SERVICES EXPENSES</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>61080</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>78359</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JEANI WODELE</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG GLOMSKI</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM NORDSTROM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY FUNK</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DONNA RICHARDSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JODY MELROSE</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>36.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>34005</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA FREDERICKSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAYLA HALL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>MN</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>JEANI WODELE</PersonNm>
        <USAddress>
          <AddressLine1Txt>154 PEMBROKE AVE SOUTH</AddressLine1Txt>
          <CityNm>WABASHA</CityNm>
          <StateAbbreviationCd>MN</StateAbbreviationCd>
          <ZIPCd>55981</ZIPCd>
        </USAddress>
        <PhoneNum>6515650359</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>77874</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108724</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90626</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90504</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>105690</CurrentTaxYearAmt>
        <TotalAmt>473418</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>77874</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>108724</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>90626</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90504</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>105690</CurrentTaxYearAmt>
        <TotalAmt>473418</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>473418</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus2YearsAmt>36</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>151</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>187</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>473605</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>398043</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99960</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99960</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CASH CONTRIBUTION: 17,279</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING AND PROMOTION 337 OFFICE 1,680 INTEREST 2,695 INSURANCE 2,320 BAD DEBTS 85 DISPOSAL FEES 1,334 DUES &amp; SUBSCRIPTIONS 620 GENERAL AND ADMIN 78 MN UNEMPLOYMENT 74 REPAIRS &amp; MAINTENANCE 3,077 STORE SUPPLIES 649 VOLUNTEER EXPENSES 379 COMMISSIONS &amp; FEES 75 TOTAL 13,403</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>PAYROLL TAXES 2,345 2,349 SALES TAX 1,092 0 NOTE PAYABLE-BUILDING 60,064 41,398</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>SERVE AS A FACILITY THAT ACCEPTS DONATIONS OF GENTLY USED CLOTHING AND BASIC HOUSEHOLD ITEMS AND PROVIDES THESE AT LOW COST, THUS OFFERING A GOODS-RECYCLING OPTION FOR ALL COMMUNITY MEMBERS, WHILE UTILIZING ANY PROFIT TO SUPPLY, OR PROVIDE INFORMATION FOR ACQUIRING, LIFE'S BASIC NEEDS INCLUDING CLOTHING, FOOD, SHELTER, SOCIALIZATION AND A SAFE AND HEALTHY ENVIRONMENT</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM SERVICES EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>