Civic Intelligence

Us National Whitewater Center Inc

EIN 56-2247955 • 501(c)3 • Charlotte, NC

View Organization Page

Profile

The mission of the u.s. National whitewater center is to build stronger communities by:promoting healthy and active lifestyles, developing environmental stewardship, encouraging family and civic interaction.

5000 Whitewater Center PkwyCharlotte, NC 28214

www.usnwc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

26th percentile

0.06x

Higher debt load relative to assets than 26% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

30th percentile

0.16x

Higher debt load relative to revenue than 30% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Net Margin

71st percentile

15%

Higher net margin than 71% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

58th percentile

$411,790

Higher top officer pay than 58% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

501(c)3 • $50M-$100M nonprofits • Source year 2024

Asset Growth

59th percentile

8.1%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

33rd percentile

1.8%

Faster revenue growth than 33% of similar nonprofits.

501(c)3 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets26th percentile

Assets

Up

$73,451,897

Up $5,517,109 (+8.1%) from 2023

Liabilities

Up

$4,522,612

Up $1,089,520 (+32%) from 2023

Net Assets

Up

$68,929,285

Up $4,427,589 (+6.9%) from 2023

Operations
Liabilities / Revenue30th percentileNet Margin71st percentile

Revenue

Up

$28,814,585

Up $506,053 (+1.8%) from 2023

Expenses

Up

$24,386,996

Up $380,403 (+1.6%) from 2023

Net Income

Up

$4,427,589

Up $125,650 (+2.9%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth59th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$80M$60M$40M$20M$0Assets 2011: $33,814,486Liabilities 2011: $11,797,740Net Assets 2011: $22,016,7462011Assets 2012: $33,846,541Liabilities 2012: $7,450,362Net Assets 2012: $26,396,1792012Assets 2013: $33,353,239Liabilities 2013: $2,925,375Net Assets 2013: $30,427,8642013Assets 2014: $35,948,926Liabilities 2014: $1,346,185Net Assets 2014: $34,602,7412014Assets 2015: $42,582,696Liabilities 2015: $4,894,968Net Assets 2015: $37,687,7282015Assets 2016: $51,734,654Liabilities 2016: $13,767,948Net Assets 2016: $37,966,7062016Assets 2017: $51,808,408Liabilities 2017: $12,761,786Net Assets 2017: $39,046,6222017Assets 2018: $49,520,858Liabilities 2018: $8,263,429Net Assets 2018: $41,257,4292018Assets 2019: $50,608,108Liabilities 2019: $6,064,336Net Assets 2019: $44,543,7722019Assets 2020: $52,351,525Liabilities 2020: $6,482,228Net Assets 2020: $45,869,2972020Assets 2021: $61,371,584Liabilities 2021: $6,366,155Net Assets 2021: $55,005,4292021Assets 2022: $66,932,911Liabilities 2022: $4,388,863Net Assets 2022: $62,544,0482022Assets 2023: $67,934,788Liabilities 2023: $3,433,092Net Assets 2023: $64,501,6962023Assets 2024: $73,451,897Liabilities 2024: $4,522,612Net Assets 2024: $68,929,2852024

Highlighted filing

2024

Assets$73,451,897
Liabilities$4,522,612
Net Assets$68,929,285
Open 2024 Filing

Operations Trend

Revenue Growth33rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$30M$20M$10M$0Revenue 2011: $13,713,192Expenses 2011: $11,354,063Net Income 2011: $2,359,1292011Expenses 2012: $13,204,8462012Expenses 2013: $14,017,8672013Revenue 2014: $18,526,379Expenses 2014: $14,351,503Net Income 2014: $4,174,8762014Revenue 2015: $21,093,306Expenses 2015: $18,008,319Net Income 2015: $3,084,9872015Revenue 2016: $17,186,284Expenses 2016: $16,907,306Net Income 2016: $278,9782016Revenue 2017: $18,689,724Expenses 2017: $17,609,808Net Income 2017: $1,079,9162017Revenue 2018: $20,360,405Expenses 2018: $18,149,598Net Income 2018: $2,210,8072018Revenue 2019: $21,625,629Expenses 2019: $18,339,286Net Income 2019: $3,286,3432019Revenue 2020: $16,921,663Expenses 2020: $15,596,138Net Income 2020: $1,325,5252020Revenue 2021: $27,302,826Expenses 2021: $18,166,694Net Income 2021: $9,136,1322021Revenue 2022: $29,992,822Expenses 2022: $22,405,487Net Income 2022: $7,587,3352022Revenue 2023: $28,308,532Expenses 2023: $24,006,593Net Income 2023: $4,301,9392023Revenue 2024: $28,814,585Expenses 2024: $24,386,996Net Income 2024: $4,427,5892024

Highlighted filing

2024

Revenue$28,814,585
Expenses$24,386,996
Net Income$4,427,589
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$73,451,897
Liabilities
$4,522,612
Net assets
$68,929,285
Revenue
$28,814,585
Expenses
$24,386,996
Net income
$4,427,589
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$73.5$4.52$68.9$28.8$24.4$4.43
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$67.9$3.43$64.5$28.3$24.0$4.30
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$66.9$4.39$62.5$30.0$22.4$7.59
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$61.4$6.37$55.0$27.3$18.2$9.14
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$52.4$6.48$45.9$16.9$15.6$1.33
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$50.6$6.06$44.5$21.6$18.3$3.29
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$49.5$8.26$41.3$20.4$18.1$2.21
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$51.8$12.8$39.0$18.7$17.6$1.08
2016Detailed filing. Detailed filing data is available for this year.$51.7$13.8$38.0$17.2$16.9$0.28
2015Detailed filing. Detailed filing data is available for this year.$42.6$4.89$37.7$21.1$18.0$3.08
2014Detailed filing. Detailed filing data is available for this year.$35.9$1.35$34.6$18.5$14.4$4.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.4$2.93$30.4$14.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$33.8$7.45$26.4$13.2
2011Summary only. Only limited summary data is available for this year.$33.8$11.8$22.0$13.7$11.4$2.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Nov 1, 2023 to Oct 31, 2024
Signed
Sep 9, 2025
Return Version
2023v6.0
Gross Receipts
$29,662,508
Mission and Program Overview

Mission

The mission of the u.s. National whitewater center is to build stronger communities by:promoting healthy and active lifestyles, developing environmental stewardship, encouraging family and civic interaction.

Building stronger communities through healthy and active lifestyles, environmental stewardship, and family and civic interaction.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,261,934$24,270,714▲ $7,008,780
Investments in Publicly Traded Securities$10,229,145$6,963,008▼ $3,266,137
Savings and Temporary Cash Investments$4,016,319$3,573,525▼ $442,794
Inventories for Sale or Use$1,270,283$1,211,152▼ $59,131
Cash and Non-Interest-Bearing Accounts$218,258$304,499▲ $86,241
Prepaid Expenses and Deferred Charges$256,846$286,976▲ $30,130
Accounts Receivable$33,729$187,865▲ $154,136
Total Assets$67,934,788$73,451,897▲ $5,517,109
Other Assets Total$34,648,274$36,654,158▲ $2,005,884
Liabilities
Deferred Revenue$1,976,254$3,254,119▲ $1,277,865
Accounts Payable and Accrued Expenses$1,456,838$1,268,493▼ $188,345
Total Liabilities$3,433,092$4,522,612▲ $1,089,520
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$64,501,696$68,929,285▲ $4,427,589
Total Net Assets Fund Balance$64,501,696$68,929,285▲ $4,427,589
Total Liabilities and Net Assets / Fund Balance$67,934,788$73,451,897▲ $5,517,109

Asset Categories

AssetBook ValueDepreciationBasis
Land$11,871,552-$11,871,552
Buildings$8,185,214$1,011,955$9,197,169
Equipment$1,257,629$5,576,801$6,834,430
Other Land Buildings$2,956,319$1,094,421$4,050,740
Other Assets Org$36,460,943--
Compensation and Service Providers
Top Officer Pay58th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey WisePresidentFT$305,358$106,432$411,790
Jeffrey SheltonCFOFT$243,557$69,499$313,056
Jennifer VelieDirector of OperationsFT$170,044$50,051$220,095
Jesse HydeDirector of MarketingFT$155,362$14,050$169,412
Michael KafskyDirector of Risk ManagementFT$142,817$5,201$148,018
Angela BeverDirector of ActivitiesFT$112,519$18,923$131,442
Jacob LittrellOutdoor Activities Operations ManagerFT$112,101$10,758$122,859

Board Members and Trustees

NameTitle
Brien BoswellBoard Member & Chair
Jess PowellBoard Member
Jim PorterBoard Member
Lance KinerkBoard Member
Rick RayburnBoard Member
Sharon BlalockBoard Member
Stratford KigerBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Red Truck Media INCAdvertising6401 CARMEL RD SUITE 108, Charlotte, NC 28226$404,092
Adams Outdoors AdvertisingAdvertisingPO BOX 809140, Chicago, IL 60680$353,560
Jani-king Of CharlotteCleaning Services7132 WEDDINGTON ROAD, Concord, NC 28027$246,899
Codex Sound CompanySound ProductionPO BOX 3681, Morganton, NC 28680$235,850
US FoodserviceFood & BeveragePO BOX 602292, Charlotte, NC 28260$202,603
Revenue and Support

Revenue Composition

Contributions and Grants
$318,521
Program Service Revenue
$26,943,329
Investment Income
$521,326
Other Revenue
$1,031,409
All Other Contributions
$318,521
Change in Net Assets
$4,427,589

Audited Revenue Reconciliation

Revenue per Audited Statements
$29,662,508
Revenue Not Reported on Financial Statements
$-847,923
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$-847,923
Total Revenue per Audited Statements
$29,662,508
Total Revenue per Form 990
$28,814,585
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,883,962
Salaries, Compensation, and Employee Benefits$10,503,034
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,222,790$577,150-$8,799,940
Depreciation Depletion$2,580,929--$2,580,929
Occupancy$1,831,673$20,864-$1,852,537
Office Expenses$1,048,051$3,694-$1,051,745
Advertising$854,390--$854,390
Other Expenses$831,042$20,710-$851,752
Current Officers, Directors, Trustees, and Key Employees$677,295$47,550-$724,845
Payroll Taxes$552,078$38,751-$590,829
Insurance-$464,432-$464,432
Fees for Services Legal-$453,349-$453,349
Other Employee Benefits$362,011$25,409-$387,420
Fees for Services Other$356,751--$356,751
All Other Expenses$119,377$16,814-$136,191
Fees for Services Accounting$108,077--$108,077
Travel$51,730$5,116-$56,846
Total Functional Expenses$22,713,157$1,673,839$0$24,386,996

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$25,234,919
Expenses per Audited Statements$24,386,996
Total Expenses per Form 990$24,386,996
Expenses Not Reported on Form 990$847,923
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11B

“The form 990 is reviewed by the president and treasurer.”

Form 990, Part VI, Section B, Line 12C

“The organization monitors and enforces compliance with the conflict of interest policy by reviewing annual disclosures submitted by covered persons, compiling and maintaining a list of potentially conflicted entities and individuals, match proposed transactions against the list to identify possible conflicts.”

Form 990, Part VI, Section B, Line 15

“Compensation committee independently determines ceo's pay. Ceo discusses with compensation committee the pay of key employees. The process described here was last completed in 2025.”

Form 990, Part VI, Section C, Line 19

“Organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
US National Whitewater Center Inc
EIN
56-2247955
Phone
7043913900
Address
5000 WHITEWATER CENTER PKWY, CHARLOTTE, NC 28214

Signing Officer

Name
Brian Pollack
Title
Treasurer
Phone
7043913900
Signed
2025-09-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey T Wise
Formed
2001
Legal Domicile
Nc
Voting Board Members
7
Independent Board Members
7
Employees
1,126
Volunteers
7

Preparer

Firm
Cliftonlarsonallen Llp
Address
227 WEST TRADE STREET SUITE 800, CHARLOTTE, NC 28202
Preparer
Katherine a Warlick
Phone
7049985200
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The process for oversight and selection of an independent accountant has not changed from the prior year.”

Financial Statement Notes

PART X, LINE 2:

“The usnwc is a nonprofit corporation that is exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes is required. The subsidiaries are organized as single member limited liability companies, wholly owned by the usnwc. The subsidiaries are treated as disregarded entities for federal tax purposes and are included as part of the usnwc's tax filings. Accordingly, no provision for income taxes is reflected in the accompanying consolidated financial statements. Whitewater follows the provisions of topic 740 of the financial accounting standards board (fasb) accounting standards codification (asc) relating to the accounting for uncertainty in income taxes. Fasb asc 740-10 prescribes a comprehensive model for the consolidated financial statement recognition, measurement, presentation, and disclosure of income tax undertainties with respect to position, including tax-exempt status taken or expected to be taken in income tax returns. Whitewater has open tax years for its reporting periods ended during the fiscal years ended 2022 through 2024.”

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Cost of goods sold -847,923.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Cost of goods sold 847,923.”

Raw XML AppendixShowing 400 of 715 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Desc0SEE SCHEDULE OTHE USNWC HOSTED APPROXIMATELY 1,400,000 INDIVIDUALS DURING FISCAL YEAR 2023-2024 TO ENGAGE IN AN ACTIVE HEALTHY LIFESTYLE. THESE INDIVIDUALS PARTICIPATED IN OVER 20 ACTIVITIES OFFERED ON THE 1,300 ACRES OF WOODLANDS PROTECTED ALONG THE CATAWBA RIVER. THE CAMPUS OFFERED OVER 50 MILES OF TRAILS AND HOSTED 8 FESTIVALS, 65 MUSIC EVENTS, AND 260 YOGA SESSIONS AT NO COST TO THE PUBLIC. IN ADDITION 38 RACE EVENTS WERE HELD. USWNC GUESTS INCLUDED GROUPS (E.G. CLUBS, SCOUTS, CHURCHES, MILITARY, SCHOOLS) AND INDIVIDUALS (E.G. FAMILIES, FRIENDS) THAT ENGAGED IN NUMEROUS RECREATIONAL ACTIVITIES AND TEAM-BUILDING EXCERCISES. THE OUTDOOR ACTIVITIES OFFERED INCLUDED WHITEWATER RAFTING, KAYAKING, PADDLEBOARDING, CLIMBING, ZIPLINES, ADVENTURE COURSES, MOUNTAIN BIKING, ICE SKATING, WHITEWATER KAYAKING, TEAM-BUILDING, CANOPY TOURS AND YOUTH CAMPS. ADDITIONALLY, THE CENTER PROVIDED SWIFTWATER RESCUE TRAINING FOR NUMEROUS FIRST RESPONDER AGENCIES FROM ACROSS THE UNITED STATES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt12DIRECTOR OF ACTIVITIES
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IRS990/MissionDesc0WHITEWATER IS AN OUTDOOR LIFESTYLE BRAND CENTERED ON THE PROMOTION, PROTECTION, AND MANAGEMENT OF RESOURCES SUPPORTING ACCESS TO RECREATIONAL EXPERIENCES. WHITEWATER'S MISSION IS TO FACILITATE ACCESS TO THIS LIFESTYLE BY LOWERING BARRIERS AND INSPIRING PEOPLE TO ENGAGE. THIS MISSION IS ROOTED IN THE BELIEF THAT ALL HUMAN BEINGS SHARE A GENETIC CODE THAT COMPELS US TO PLAY OUTSIDE. WHITEWATER PROVIDES ACCESSIBILITY TO A VARIETY OF THE BEST RECREATIONAL ACTIVITIES WITHIN THE SOUTHEASTERN UNITED STATES, INCLUDING WHITEWATER AND FLATWATER PADDLING, CLIMBING, RUNNING, CYCLING, HIKING, FISHING, AND MORE.
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