Civic Intelligence

Rice Lake Aquatics and Recreational

EIN 85-2376718 • 501(c)3 • Rice Lake, WI

Profile

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.

PO Box 387Rice Lake, WI 54868

www.rlarc.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.90x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

98th percentile

28.80x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

99th percentile

99%

Higher net margin than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

99th percentile

321%

Faster asset growth than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

96th percentile

217%

Faster revenue growth than 96% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Up

$16,288,397

Up $12,422,584 (+321%) from 2023

Liabilities

Up

$14,592,475

Up $11,922,681 (+447%) from 2023

Net Assets

Up

$1,695,922

Up $499,903 (+42%) from 2023

Revenue

Up

$506,638

Up $346,657 (+217%) from 2023

Expenses

Down

$6,734

Down $6,872 (-51%) from 2023

Net Income

Up

$499,904

Up $353,529 (+242%) from 2023

Trend Graphs

Balance Sheet Trend

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

$20M$15M$10M$5.0M$0Assets 2021: $600,105Liabilities 2021: $0Net Assets 2021: $600,1052021Assets 2022: $1,049,644Liabilities 2022: $0Net Assets 2022: $1,049,6442022Assets 2023: $3,865,813Liabilities 2023: $2,669,794Net Assets 2023: $1,196,0192023Assets 2024: $16,288,397Liabilities 2024: $14,592,475Net Assets 2024: $1,695,9222024

Highlighted filing

2024

Assets$16,288,397
Liabilities$14,592,475
Net Assets$1,695,922

Operations Trend

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

$800K$600K$400K$200K$0Revenue 2021: $600,180Expenses 2021: $75Net Income 2021: $600,1052021Revenue 2022: $462,610Expenses 2022: $13,071Net Income 2022: $449,5392022Revenue 2023: $159,981Expenses 2023: $13,606Net Income 2023: $146,3752023Revenue 2024: $506,638Expenses 2024: $6,734Net Income 2024: $499,9042024

Highlighted filing

2024

Revenue$506,638
Expenses$6,734
Net Income$499,904

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Dec 19, 2025
Return Version
2024v5.2
Gross Receipts
$506,638
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,665,539$15,922,772▲ $13,257,233
Pledges and Grants Receivable-$202,274-
Cash and Non-Interest-Bearing Accounts$1,200,274$163,351▼ $1,036,923
Total Assets$3,865,813$16,288,397▲ $12,422,584
Liabilities
Mortgage Notes Payable Secured by Investment Property$2,665,539$13,649,504▲ $10,983,965
Accounts Payable and Accrued Expenses$4,255$942,971▲ $938,716
Unsecured Notes Loans Payable-$0-
Total Liabilities$2,669,794$14,592,475▲ $11,922,681
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,196,019$1,443,648▲ $247,629
Net Assets With Donor Restrictions-$252,274-
Total Net Assets Fund Balance$1,196,019$1,695,922▲ $499,903
Total Liabilities and Net Assets / Fund Balance$3,865,813$16,288,397▲ $12,422,584

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$15,922,772-$15,922,772
Compensation and Service Providers

Board Members and Trustees

NameTitle
Patrick BlackallerPresident
Mark Johnson JrVice President
Lori ZahrbockBoard Member
Randy DrostBoard Member
Tyler WestphalBoard Member
Stefani FiedlerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$390,132
Program Service Revenue
$0
Investment Income
$10,238
Other Revenue
$106,268
All Other Contributions
$390,132
Change in Net Assets
$499,904

Audited Revenue Reconciliation

Revenue per Audited Statements
$506,638
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$506,638
Total Revenue per Form 990
$506,638
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,734
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$5,557-$5,557
Information Technology-$610-$610
Office Expenses-$497-$497
Fees for Services Other-$70-$70
Total Functional Expenses$0$6,734$0$6,734

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,734
Total Expenses per Audited Statements$6,734
Total Expenses per Form 990$6,734
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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
Insider Transactions and Loans

Interested-Person Transactions

Interested PartyRelationshipDescriptionShared RevenueAmount
-Significant ContributorContributions to the Aquatic CenterNo$124,029
-Party to Lease AgreementsParty to Lease AgreementsNo$106,268
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 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.

Filing and Contact Details

Filer

Filer Name
Rice Lake Aquatics and Recreational
EIN
85-2376718
Phone
7156512501
Address
PO BOX 387, RICE LAKE, WI 54868

Signing Officer

Name
Patrick Blackaller
Title
Vice President
Phone
7156512501
Signed
2025-12-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patrick Blackaller
Formed
2021
Legal Domicile
Wi
Voting Board Members
6
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Two Rivers Accounting LLC
Address
PO BOX 525, RICE LAKE, WI 54868
Preparer
Travis Karpowicz CPA
Phone
7157190305
Supplemental Narrative

Additional Explanations

990 Multiple Parts

The 990 is being amended to correct information reported on the originally filed return. The amendments are described below.

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.

Raw XML Appendix366 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/ScheduleJRequiredInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt0RICE LAKE SCHOOL DISTRICT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/BusinessName/BusinessNameLine1Txt1RICE LAKE SCHOOL DISTRICT
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt0PARTY TO LEASE AGREEMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt1SIGNIFICANT CONTRIBUTOR
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd00
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd10
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt0106268
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt1124029
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc0PARTY TO LEASE AGREEMENTS
IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc1CONTRIBUTIONS TO THE AQUATIC CENTER
IRS990ScheduleL/SupplementalInformationDetail/ExplanationTxt0IN 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.
IRS990ScheduleL/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE L PART IV
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 990 IS BEING AMENDED TO CORRECT INFORMATION REPORTED ON THE ORIGINALLY FILED RETURN. THE AMENDMENTS ARE DESCRIBED BELOW.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PROVIDES DOCUMENTS UPON REQUEST OF A BOARD MEMBER OR UTILIZES POSTING TO IT'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3PATRICK 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CERTAIN EXPENSES WERE RECLASSIFIED AMONG PROGRAM SERVICES, MANAGEMENT AND GENERAL, AND FUNDRAISING CATEGORIES. TOTAL EXPENSES REPORTED ON THE ORIGINALLY FILED RETURN CHANGED $1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ROUNDING -1.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ORGANIZATION 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9SCHEDULE B INADVERTENTLY OMITTED SOME CONTRIBUTORS ON THE ORIGINALLY FILED RETURN. THE AMENDED RETURN INCLUDES UPDATED INFORMATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SCHEDULE 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.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 MULTIPLE PARTS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VII CONTACT ADDRESSES FOR OFFICERS, DIRECTORS, ETC
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4LINE 2/SCHEDULE A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5PART IX - FUNCTIONAL EXPENSE RECLASSIFICATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6PART X - BALANCE SHEET CORRECTIONS
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8990 PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9SCHEDULE B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10SCHEDULE D
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0WI
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt03865813
IRS990/TotalAssetsEOYAmt016288397
IRS990/TotalAssetsGrp/BOYAmt03865813
IRS990/TotalAssetsGrp/EOYAmt016288397
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0390132
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt06734
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt06734
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02669794
IRS990/TotalLiabilitiesEOYAmt014592475
IRS990/TotalLiabilitiesGrp/BOYAmt02669794
IRS990/TotalLiabilitiesGrp/EOYAmt014592475
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01196019
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01695922
IRS990/TotalOtherCompensationAmt00
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0116506
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0506638
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03865813
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016288397
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnsecuredNotesLoansPayableGrp/EOYAmt00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0W545 COUNTY RD D
IRS990/USAddress/CityNm0BIRCHWOOD
IRS990/USAddress/StateAbbreviationCd0WI
IRS990/USAddress/ZIPCd054817
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0WWW.RLARC.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PATRICK BLACKALLER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0VICE PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum07156512501
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-19
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RICE LAKE AQUATICS AND RECREATIONAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CENTER INC
ReturnHeader/Filer/BusinessNameControlTxt0RICE
ReturnHeader/Filer/EIN0852376718
ReturnHeader/Filer/PhoneNum07156512501
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 387
ReturnHeader/Filer/USAddress/CityNm0RICE LAKE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0WI
ReturnHeader/Filer/USAddress/ZIPCd054868
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0825378651
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0TWO RIVERS ACCOUNTING LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 525
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0RICE LAKE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0WI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd054868
ReturnHeader/PreparerPersonGrp/PhoneNum07157190305
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-19
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TRAVIS KARPOWICZ CPA
ReturnHeader/ReturnTs02026-01-27T16:06:54-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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