<?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>2024-05-13T18:09:24-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>933962119</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>SWIFTCURRENT ACCOUNTING &amp; TAX INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>19 APPLEWAY DRIVE</AddressLine1Txt>
        <CityNm>KALISPELL</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59901</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>311744779</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>KALISPELL WRESTLING CLUB INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>KALI</BusinessNameControlTxt>
      <PhoneNum>6192514439</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1896 AIRPORT RD</AddressLine1Txt>
        <CityNm>KALISPELL</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>59901</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANGELICA SWEAT</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>6192514439</PhoneNum>
      <SignatureDt>2024-05-07</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANGELICA</PersonFirstNm>
        <PersonLastNm>SWEAT</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CHRISTIAN SHAEFFER CPA</PreparerPersonNm>
      <PTIN>P01458458</PTIN>
      <PhoneNum>4067555428</PhoneNum>
      <PreparationDt>2024-05-07</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.KALISPELLWRESTLINGCLUB.COM</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>94234</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>32702</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>46198</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>15</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="660" referenceDocumentId="RetDoc3">14811</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1269</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>13542</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>508</OtherRevenueTotalAmt>
      <TotalRevenueAmt>92965</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>16925</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>55338</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>61648</OtherExpensesTotalAmt>
      <TotalExpensesAmt>133911</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-40946</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>99957</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>59011</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>95987</BOYAmt>
        <EOYAmt>59767</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>7476</BOYAmt>
        <EOYAmt>5152</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>103463</BOYAmt>
        <EOYAmt>64919</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>3506</BOYAmt>
        <EOYAmt>5908</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>99957</BOYAmt>
        <EOYAmt>59011</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>AS A MULTIFACETED CLUB, THE ORGANIZATION PROMOTES AND SUPPORTS ALL THREE STYLES OF WRESTLING: FOLK-STYLE, FREESTYLE AND GRECO-ROMAN WRESTLING. ENCOURAGING PARTICIPATION IN LOCAL, STATE, REGIONAL AND NATIONAL CHAMPIONSHIPS ALLOWS THE ATHLETES OF ALL AGES, SIZE, GENDER AND SKILL LEVEL TO INCREASE THEIR COMPETITION EXPERIENCE, IMPROVE THEIR WRESTLING TALENTS AND ENHANCE THEIR CONFIDENCE LEVEL, WHILE DEVELOPING VITAL LIFE-LONG SKILLS SUCH AS LEADERSHIP, TEAMWORK, INTEGRITY AND SPORTSMANSHIP.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>THE ORGANIZATION SPONSORS TOURNAMENTS IN THE FLATHEAD VALLEY TO FURTHER PROMOTE WRESTLING IN THE AREA. THE ORGANIZATION PROMOTES THE SPORT OF WRESTLING FOR ALL WRESTLERS IN THE FLATHEAD VALLEY. THE ORGANIZATION PROVIDED 15 SCHOLARSHIPS TOTALING 2775 IN 2023. WRESTLING IS THE LOWEST COST ACTIVITY FOR YOUTH IN THE VALLEY ALLOWING FOR THE MOST PARTICIPANTS. WE OFFER THE MOST OPPORTUNITIES FOR YOUTH.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>126947</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>126947</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATHAN SWEAT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAVID COLE</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KARINA GONZALES</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>8.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ANGELICA SWEAT</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>35.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHAEL JOHNSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ASHLEY CAMPBELL</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THOMAS LAMARR</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <BooksInCareOfDetail>
        <PersonNm>ANGELICA SWEAT</PersonNm>
        <USAddress>
          <AddressLine1Txt>30 GRAY HAWK CT</AddressLine1Txt>
          <CityNm>KALISPELL</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59901</ZIPCd>
        </USAddress>
        <PhoneNum>6192514439</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="RetDoc5">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>17012</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>21193</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>52395</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74681</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>32702</CurrentTaxYearAmt>
        <TotalAmt>197983</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>52826</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>37007</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>152103</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>59289</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>61517</CurrentTaxYearAmt>
        <TotalAmt>362742</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>69838</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>204498</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>133970</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94219</CurrentTaxYearAmt>
        <TotalAmt>560725</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>560725</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>14</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15</CurrentTaxYearAmt>
        <TotalAmt>47</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus2YearsAmt>14</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>15</CurrentTaxYearAmt>
        <TotalAmt>47</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>69838</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>58200</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>204512</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>133988</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>94234</CurrentTaxYearAmt>
        <TotalAmt>560772</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99990</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99990</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc3">
      <FundraisingEventInformationGrp>
        <Event1Nm>RAFFLE TICKETS</Event1Nm>
        <GrossReceiptsEvent1Amt>10254</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>10254</GrossRevenueEvent1Amt>
        <GrossReceiptsTotalAmt>10254</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>10254</GrossRevenueTotalEventsAmt>
        <NetIncomeSummaryAmt>10254</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>REFUNDS 508 TOTAL 508</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>BANQUET FUNDRAISER BANQUET SUPPLIES 5,993 TOURNAMENT PROGRAM SUPPLIES 11,334 EXPENSES FUNDRAISING 971 OFFICE 1,048 ADMIN 50 TRAVEL 710 MEETINGS 1,612 CAMP SUPPLIES 9,918 DUES 610 SUPPLIES 1,001 CC FEES AND BANK FEES 243 AWARDS 690 PROGRAM EXPENSES 23,094 MISC EXP 2,000 NON-INVESTMENT DEPRECIATION 2,374 TOTAL 61,648</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>EQUIPMENT 18,109 18,109 LESS ACCUMULATED DEPRECIATION 10,633 13,007 OTHER 0 50 TOTAL 7,476 5,152</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>SECURITY DEPOSITS 3,506 3,506 SINGLET DEPOSITS 0 2,402</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>AS A MULTIFACETED CLUB, THE ORGANIZATION PROMOTES AND SUPPORTS ALL THREE STYLES OF WRESTLING: FOLK-STYLE, FREESTYLE AND GRECO-ROMAN WRESTLING. ENCOURAGING PARTICIPATION IN LOCAL, STATE, REGIONAL AND NATIONAL CHAMPIONSHIPS ALLOWS THE ATHLETES OF ALL AGES, SIZE, GENDER AND SKILL LEVEL TO INCREASE THEIR COMPETITION EXPERIENCE, IMPROVE THEIR WRESTLING TALENTS AND ENHANCE THEIR CONFIDENCE LEVEL, WHILE DEVELOPING VITAL LIFE-LONG SKILLS SUCH AS LEADERSHIP, TEAMWORK, INTEGRITY AND SPORTSMANSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION SPONSORS TOURNAMENTS IN THE FLATHEAD VALLEY TO FURTHER PROMOTE WRESTLING IN THE AREA. THE ORGANIZATION PROMOTES THE SPORT OF WRESTLING FOR ALL WRESTLERS IN THE FLATHEAD VALLEY. THE ORGANIZATION PROVIDED 15 SCHOLARSHIPS TOTALING 2775 IN 2023. WRESTLING IS THE LOWEST COST ACTIVITY FOR YOUTH IN THE VALLEY ALLOWING FOR THE MOST PARTICIPANTS. WE OFFER THE MOST OPPORTUNITIES FOR YOUTH.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
