2026-09-14T11:29:19-05:00 2025-10-31 410746749 CLIFTONLARSONALLEN LLP 14815 BALLANTYNE VILLAGE WAY SUITE 300 CHARLOTTE NC 28277 990 2024-11-01 562247955 US NATIONAL WHITEWATER CENTER INC USNA 7043913900 5000 WHITEWATER CENTER PKWY CHARLOTTE NC 28214 BRIAN POLLACK CONTROLLER 7043913900 2026-09-14 1 1 KATHRINE A WARLICK P02065266 7049985200 2026-09-14 2024 JEFFREY T WISE 5000 WHITEWATER CENTER PKWY CHARLOTTE NC 28214 31615185 0 X WWW.WHITEWATER.ORG X 2001 NC BUILDING STRONGER COMMUNITIES THROUGH HEALTHY AND ACTIVE LIFESTYLES, ENVIRONMENTAL STEWARDSHIP, AND FAMILY AND CIVIC INTERACTION. 7 7 1126 8 0 0 318521 230000 26943329 28810839 521326 424182 1031409 1565354 28814585 31030375 0 0 0 0 10503034 11883293 0 0 0 13883962 14649047 24386996 26532340 4427589 4498035 73451897 78059405 4522612 4632085 68929285 73427320 X WHITEWATER 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. 0 0 25118124 0 30099709 SEE SCHEDULE OTHE USNWC HOSTED APPROXIMATELY 1,400,000 INDIVIDUALS DURING FISCAL YEAR 2024-2025 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. 25118124 1 1 0 0 0 0 0 0 0 0 1 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 141 0 1 1126 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 1 1 0 X BRIAN POLLACK 7043913900 5000 WHITEWATER CENTER PKWY CHARLOTTE NC 28214 SHARON BLALOCK BOARD CHAIR (AS OF 6/25) 0.25 X 0 0 0 BRIEN BOSWELL BOARD CHAIR (THRU 6/25) 0.25 X 0 0 0 CHUCK HOLLOWELL BOARD MEMBER 0.25 X 0 0 0 STRATFORD KIGER BOARD MEMBER 0.25 X 0 0 0 LANCE KINERK BOARD MEMBER 0.25 X 0 0 0 JIM PORTER BOARD MEMBER 0.25 X 0 0 0 JESS POWELL BOARD MEMBER 0.25 X 0 0 0 RICK RAYBURN BOARD MEMBER 0.25 X 0 0 0 JEFFREY WISE PRESIDENT 40.00 X 403868 0 31379 JEFFREY SHELTON CFO 40.00 X 226471 0 17477 BRIAN POLLACK CONTROLLER AND TREASURER 40.00 X 117413 0 18951 JENNIFER VELIE DIRECTOR OF OPERATIONS 40.00 X 266689 0 5060 MICHAEL KAFSKY DIRECTOR OF RISK MANAGEMENT 40.00 X 154037 0 5209 ANGELA BEVER DIRECTOR OF ACTIVITIES 40.00 X 120069 0 18873 JASON COUTURE F&B DIRECTOR 40.00 X 126432 0 11888 STEPHEN YOUNGBLADE DIRECTOR OF MARKETING 40.00 X 166810 0 17688 1581789 0 126525 9 0 1 0 SPOTTED DOG TIMBER FRAMES LLC 140 CRAWLEY AVE NORWOOD NC 28128 CONSTRUCTION SERVICES 2395078 BEANSTALK BUILDERS LLC PO BOX 8357 MORGANTOWN NC 28680 CONSTRUCTION SERVICES 1233482 APPALACIAN CONTRACTING COMPANY 180 TRAVALITE DR STE 6 BRISTOL VA 24201 CONSTRUCTION SERVICES 876272 ROCO ELECTRIC LLC 424 BAZZLE RD COTTAGEVILLE SC 29435 ELECTRICIAN 137580 4 230000 230000 ACTIVITIES 713940 26455420 26455420 OUTDOOR SCHOOLS AND CA 713940 1670027 1670027 RACES AND EVENTS 713990 685392 685392 28810839 423494 423494 38580 0 38580 38580 38580 688 0 688 688 688 1274776 584810 689966 689966 BREAKAGE INCOME 900099 237904 237904 598904 598904 836808 31030375 30099709 0 700666 815559 762059 53500 9956926 9356131 600795 438324 411811 26513 672484 631645 40839 138362 138362 40907 40907 443899 443899 921899 921899 1238966 1233130 5836 1943148 1921755 21393 57580 52398 5182 2772304 2772304 483653 483653 FOOD PURCHASES 2622661 2622661 REPAIRS AND MAINTENANCE 2035003 2035003 CREDIT CARD AND OTHER F 953970 929420 24550 EVENTS 886262 886262 110433 96840 13593 26532340 25118124 1414216 0 304499 879855 3573525 4729653 187865 60611 1211152 1248492 286976 251889 34260153 8462398 24270714 25797755 6963008 7269173 36654158 37821977 73451897 78059405 1268493 1063940 3254119 3568145 4522612 4632085 X 68929285 73427320 68929285 73427320 73451897 78059405 4498035 0 X X 0 1 X 1 0 X 2488 1169 251 318521 230000 552429 26945629 27130641 25759455 28377564 30085615 138298904 26948117 27131810 25759706 28696085 30315615 138851333 0 0 0 138851333 2059 17930 494756 556952 462074 1533771 2059 17930 494756 556952 462074 1533771 30400 38400 68800 322250 2804682 2824528 405671 836808 7193939 27302826 29992822 29078990 29658708 31614497 147647843 0.94040 0.93960 0.01040 0.00810 X PART III, SECTION A, LINE 7B THE ORGANIZATION HAS REMOVED THE AMOUNT REPORTED ON LINE 7B FOR TAX YEAR 2023 OF $21,413. THIS PAYMENT RELATED TO A CONTRIBUTION AND NOT TO A PAYMENT FOR PROGRAM SERVICES. THIS CORRECTION DOES NOT IMPACT THE ORGANIZATION'S ABIILITY TO PASS THE PUBLIC SUPPORT TEST IS THIS TAX YEAR OR THE PRIOR TAX YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11871552 11871552 9783452 1329561 8453891 7425513 5995777 1429736 5179636 1137060 4042576 25797755 OTHER CURRENT ASSETS 296800 RIGHT OF USE ASSETS 37525177 37821977 X 31615185 0 31615185 -584810 -584810 31030375 27117150 584810 584810 26532340 0 26532340 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 SUBSIDIARY IS ORGANIZED AS A SINGLE-MEMBER LIMITED LIABILITY COMPANY, WHOLLY OWNED BY THE USNWC. THE SUBSIDIARY IS TREATED AS A DISREGARDED ENTITY FOR FEDERAL TAX PURPOSES AND IS 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 UNCERTAINTIES WITH RESPECT TO POSITIONS, INCLUDING TAX-EXEMPT STATUS TAKEN OR EXPECTED TO BE TAKEN IN INCOME TAX RETURNS. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -584,810. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 584,810. X X X X X 0 0 0 0 0 0 0 1 0 JEFFREY WISE PRESIDENT 322618 0 81250 0 0 0 0 0 31379 0 435247 0 0 0 JENNIFER VELIE DIRECTOR OF OPERATIONS 221689 0 45000 0 0 0 0 0 5060 0 271749 0 0 0 JEFFREY SHELTON CFO 226471 0 0 0 0 0 0 0 17477 0 243948 0 0 0 STEPHEN YOUNGBLADE DIRECTOR OF MARKETING 166810 0 0 0 0 0 0 0 17688 0 184498 0 0 0 MICHAEL KAFSKY DIRECTOR OF RISK MANAGEMENT 154037 0 0 0 0 0 0 0 5209 0 159246 0 0 0 PART I, LINE 7 THE COMPENSATION COMMITTEE OF THE BOARD HAS THE AUTHORITY TO AWARD A DISCRETIONARY BONUS TO THE PRESIDENT OF THE ORGANIZATION. THE PRESIDENT HAS THE AUTHORITY TO AWARD A DISCRETIONARY BONUS TO OTHER EMPLOYEES OF THE ORGANIZATION. 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 2026. 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. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. WHITEWATER MIDDLEBURG LLC 5000 WHITEWATER CENTER PARKWAY CHARLOTTE NC 282148543 872852356 OUTDOOR RECREATIONAL ACTIVITIES NC 0 3579984 US NATIONAL WHITEWATER CENTER INC