2026-01-27T16:06:54-06:00 2024-12-31 825378651 TWO RIVERS ACCOUNTING LLC PO BOX 525 RICE LAKE WI 54868 990 2024-01-01 852376718 RICE LAKE AQUATICS AND RECREATIONAL CENTER INC RICE 7156512501 PO BOX 387 RICE LAKE WI 54868 PATRICK BLACKALLER VICE PRESIDENT 7156512501 2025-12-19 1 1 TRAVIS KARPOWICZ CPA P01256072 7157190305 2025-12-19 2024 2025-03-06 01:10:19Z X PATRICK BLACKALLER W545 COUNTY RD D BIRCHWOOD WI 54817 506638 0 X WWW.RLARC.ORG X 2021 WI THE PURPOSE OF SUCH CORPORATION SHALL BE: SOCIAL, LITERARY, EDUCATIONAL, FRATERNAL, BENEVOLENT, CHARITABLE, AND RELIGIOUS OR REFORMATORY PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTENAL REVENUE CODE. TO THE EXTENT CONSISTENT WITH THE ABOVE GENERAL PURPOSES, THE SPECIFIC PURPOSES OF THIS CORPORATION: SHALL BE TO ACQUIRE, CONSTRUCT, OWN, AND OPERATE AN AQUATIC FACILITY AT THE LOWEST SUSTAINABLE COST FOR THE BENEFIT OF THE RESIDENTS OF THE CITY OF RICE LAKE AND THE SURROUNDING AREA. SERVICES MAY INCLUDE SWIMMING LESSONS, HEALTHY LIVING PROGRAMS, AND THE LIKE. 6 0 0 0 0 0 153386 390132 0 0 0 10238 6595 106268 159981 506638 0 0 0 0 0 0 0 0 0 13606 6734 13606 6734 146375 499904 3865813 16288397 2669794 14592475 1196019 1695922 X THE PURPOSE OF SUCH CORPORATION SHALL BE: SOCIAL, LITERARY, EDUCATIONAL, FRATERNAL, BENEVOLENT, CHARITABLE, AND RELIGIOUS OR REFORMATORY PURPOSES WITHIN THE MEANING OF SECTION 501(C)(3) OF THE INTENAL REVENUE CODE. TO THE EXTENT CONSISTENT WITH THE ABOVE GENERAL PURPOSES, THE SPECIFIC PURPOSES OF THIS CORPORATION: SHALL BE TO ACQUIRE, CONSTRUCT, OWN, AND OPERATE AN AQUATIC FACILITY AT THE LOWEST SUSTAINABLE COST FOR THE BENEFIT OF THE RESIDENTS OF THE CITY OF RICE LAKE AND THE SURROUNDING AREA. SERVICES MAY INCLUDE SWIMMING LESSONS, HEALTHY LIVING PROGRAMS, AND THE LIKE. 0 0 THE ORGANIZATION IS WORKING ON CONSTRUCTING A NEW FACILITY TO PROVIDE SERVICES SUCH AS SWIMMING LESSONS, HEALTHY LIVING PROGRAMS, AND OTHER REHABILITATION PROGRAMS. 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 0 0 0 0 0 0 0 0 1 1 0 0 1 0 0 0 0 0 0 WI X X BRANDON WILLGER 7156512501 PO BOX 387 RICE LAKE WI 54868 X PATRICK BLACKALLER PRESIDENT 1.00 X X 0 0 0 MARK JOHNSON JR VICE PRESIDENT 1.00 X X 0 0 0 TYLER WESTPHAL BOARD MEMBER 1.00 X 0 0 0 STEFANI FIEDLER TREASURER 1.00 X X 0 0 0 LORI ZAHRBOCK BOARD MEMBER 1.00 X 0 0 0 RANDY DROST BOARD MEMBER 1.00 X 0 0 0 0 0 0 0 0 0 0 0 X 390132 390132 10238 10238 106268 0 106268 106268 106268 506638 116506 0 0 X 5557 5557 70 70 497 497 610 610 6734 0 6734 0 X 1200274 163351 202274 15922772 0 2665539 15922772 3865813 16288397 4255 942971 2665539 13649504 0 2669794 14592475 X 1196019 1443648 252274 1196019 1695922 3865813 16288397 X 499904 -1 X X 0 1 X 1 1 1 X 600180 462610 159981 63829 1286600 600180 462610 159981 63829 1286600 1286600 77516 77516 1364116 0.94320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 15922772 15922772 15922772 506638 0 506638 0 506638 6734 0 6734 0 6734 RICE LAKE SCHOOL DISTRICT PARTY TO LEASE AGREEMENTS 106268 PARTY TO LEASE AGREEMENTS 0 RICE LAKE SCHOOL DISTRICT SIGNIFICANT CONTRIBUTOR 124029 CONTRIBUTIONS TO THE AQUATIC CENTER 0 SCHEDULE L PART IV IN 2022 THE ORGANIZATION ENTERED INTO A GROUND LEASE AND AN OCCUPANCY AND USE AGREEMENT WITH RICE LAKE AREA SCHOOL DISTRICT (THE "DISTRICT"). THE DISTRICT WAS ALSO A SIGNIFICANT CONTRIBUTOR OF FUNDS FOR THE AQUATIC CENTER PROJECT, THEREFORE, THESE PARTIES ARE INTERESTED PARTIES. OWNERSHIP AND CONTROLS REMAINS SEPARATE IN EACH ORGANIZATION. THESE AGREEMENTS ALLOW THE DISTRICT TO USE THE FACILITY AS AN AQUATIC RECREATIONAL CENTER. THE BASE RENT FOR THE LEASE IS $1 PER LEASE YEAR AND THE DISTRICT IS ALSO REQUIRED TO PAY MONTHLY INSTALLMENTS AS "RENT" TO COVER THE ORGANIZATIONS DEBT SERVICE PAYMENTS IN CONNECTION WITH THE FINANCING PROVIDED FOR THE PROJECT. 990 MULTIPLE PARTS THE 990 IS BEING AMENDED TO CORRECT INFORMATION REPORTED ON THE ORIGINALLY FILED RETURN. THE AMENDMENTS ARE DESCRIBED BELOW. FORM 990, PART VI, SECTION B, LINE 11B THE GOVERNING BOARD IS PROVIDED A COPY OF THE 990 PRIOR TO SIGNING. THIS INCLUDES A COPY OF THE WISCONSIN APPLICABLE RETURN AS IT HAS TO BE SIGNED BY TWO OF THE BOARD MEMBERS. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION PROVIDES DOCUMENTS UPON REQUEST OF A BOARD MEMBER OR UTILIZES POSTING TO IT'S WEBSITE. FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC PATRICK BLACKALLER - W545 COUNTY RD D, BIRCHWOOD, WI 54817. MARK JOHNSON JR - PO BOX 387, RICE LAKE, WI 54868. TYLER WESTPHAL - PO BOX 387, RICE LAKE, WI 54868. STEFANI FIEDLER - PO BOX 387, RICE LAKE, WI 54868. LORI ZAHRBOCK - PO BOX 387, RICE LAKE, WI 54868. RANDY DROST - PO BOX 387, RICE LAKE, WI 54868. LINE 2/SCHEDULE A THE ORIGINALLY FILED RETURN UNDERSTATED CONTRIBUTION AND RENTAL REVENUE DUE TO A CLASSIFICATION ERROR. THE AMENDED RETURN CORRECTS THIS AMOUNT TO PROPERLY REFLECTED $74,029 ACCRUED CONTRIBUTIONS, $252,274 UNCONDITIONAL PROMISES TO GIVE AND $106,268 RENTAL INCOME RECEIVED. PART IX - FUNCTIONAL EXPENSE RECLASSIFICATION CERTAIN EXPENSES WERE RECLASSIFIED AMONG PROGRAM SERVICES, MANAGEMENT AND GENERAL, AND FUNDRAISING CATEGORIES. TOTAL EXPENSES REPORTED ON THE ORIGINALLY FILED RETURN CHANGED $1. PART X - BALANCE SHEET CORRECTIONS THE ORIGINALLY FILED RETURN OMITTED UNCONDITIONAL PROMISES TO GIVE RECEIVABLES AND RESTRICTED NET ASSETS. ACCOUNTS PAYABLE RELATED TO CONSTRUCTION IN PROGRESS WAS INADVERTENTLY OMITTED. THE AMENDED RETURN CORRECTS THIS BALANCE TO CONFORM TO THE ORGANIZATION'S YEAR-END FINANCIAL STATEMENTS. FORM 990, PART XI, LINE 9: ROUNDING -1. 990 PART XII, LINE 2C ORGANIZATION WAS REQUIRED TO HAVE AN AUDIT AS REQUIRED BY WISCONSIN DEPARTMENT OF FINANCIAL INSTITUTIONS. THE ORGANIZATION SELECTED AN INDEPENDENT AUDITOR TO PREPARE THE FINANCIALS AND PERFORM THE AUDIT. SCHEDULE B SCHEDULE B INADVERTENTLY OMITTED SOME CONTRIBUTORS ON THE ORIGINALLY FILED RETURN. THE AMENDED RETURN INCLUDES UPDATED INFORMATION. SCHEDULE D SCHEDULE D HAS BEEN UPDATED WITH THE AMENDED RETURN TO INCLUDE CONSTRUCTION IN PROGRESS THAT WAS INADVERTENTLY OMITTED ON THE ORIGINAL FILED RETURN INCLUDING OFFSETTING NEW MARKET TAX CREDIT DEBT.