Nonprofit · EIN 81-0495124
WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER
Tax-exempt · WHITEFISH, MT 59937
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $4,503,865 | $5,140,153 | -$636,288 | $1,817,834 | $2,029,015 | -$211,181 |
| December 31, 2023 | 990 | $4,145,162 | $3,902,796 | $242,366 | $2,817,443 | $2,391,857 | $425,586 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $157,396
- Program service revenue
- $4,252,529
- Investment income
- $10,432
- Net rental income
- $105,794
- Net income from fundraising events
- -$70,597
- Net income from sales of inventory
- $47,830
- Other revenue
- $83,508
Expenses
- Grants and similar amounts paid
- $1,488,780
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,850
- Occupancy
- $632,717
- Travel
- $21,282
- Program services (functional)
- $4,589,560
- Management and general (functional)
- $550,593
Balance sheet and other
- Total assets, start of year
- $2,817,443
- Total assets, end of year
- $1,817,834
- Total liabilities, end of year
- $2,029,015
- Net assets, end of year
- -$211,181
- Land, buildings and equipment
- $549,719
- Net assets without donor restrictions
- -$211,181
- Gross receipts
- $4,695,823
- Employees
- 0
- Volunteers
- 120
- Year formed
- 1994
- State of legal domicile
- MT
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| ART KRUEGER | EXECUTIVE DIRECTOR Officer | 40 | $0 | $102,624 |
| JILL JACOBSON | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| DAN WEINBERG | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| CASEY MALMQUIST | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| KATHRYN KELLY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| VICKI HILL-JOHNSTON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| LEIF B ERICKSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DANA SMITH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| ART KRUEGER | EXECUTIVE DIRECTOR Officer | 40 | $0 | $98,503 |
| JILL JACOBSON | PRESIDENT Trustee or director, Officer | 0.5 | $0 | $0 |
| DAN WEINBERG | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| CASEY MALMQUIST | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| KATHRYN KELLY | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| VICKI HILL-JOHNSTON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| LEIF B ERICKSON | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
| DANA SMITH | DIRECTOR Trustee or director | 0.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 1250 BAKER AVE, WHITEFISH, MT 59937-2952
- In care of
- % JCCS PC
- Principal officer (990 for 2024)
- JILL JACOBSON, 1250 BAKER AVE, WHITEFISH, MT 59937
- Signed the 990
- JILL JACOBSON, PRESIDENT
- Phone
- (406) 862-2444
- Website
- WWW.WHITEFISHWAVE.COM
- Return prepared by
- PINION LLC
Mission
THE WAVE IS A NON-PROFIT ORGANIZATION DEDICATED TO THE HEALTH AND WELL-BEING OF THE COMMUNITY. WE PROVIDE THE COMMUNITY WITH AN EXCEPTIONAL, AFFORDABLE HEALTH CLUB FACILITY.
Program accomplishments
- COMMUNITY POOL AND HEALTH CENTER OPERATIONS AND FITNESS EDUCATION PROGRAMS FOR MEMBERS AND GUESTS PRIMARILY FROM WHITEFISH AND THE FLATHEAD VALLEY.Expenses $4,589,560 · grants $1,488,780 · revenue $4,300,840
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 81-0495124
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1995
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N67)
- Assets (IRS master file)
- $1,817,834
- Income (IRS master file)
- $4,695,823
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $4,503,865 | $5,140,153 | $1,817,834 | IRS |
| 990 | December 2023 | $4,145,162 | $3,902,796 | $2,817,443 | XML |
| 990 | December 2022 | $3,881,031 | $3,601,467 | $3,050,684 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 81-0495124).
Questions about WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER
- What is the EIN of WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER?
- The employer identification number (EIN) of WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER is 81-0495124.
- Is WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
- Are donations to WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER?
- The 990 for the year ended December 31, 2024 names JILL JACOBSON.
- Who are the officers and directors of WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER?
- The 990 for the year ended December 31, 2024 lists 8 people; 0 received compensation from the organization.
- How much revenue does WHITEFISH COMMUNITY AQUATICS AND HEALTH CENTER have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $4,503,865, expenses of $5,140,153 and total assets of $1,817,834 at year end.
Other nonprofits in WHITEFISH
- IRON HORSE GOLF CLUB INC EIN 81-0524959 · last filed 990 for 2025
- DISABLED SPORTS USA EIN 36-3416198 · last filed 990 for 2025
- MONTANA EQUESTRIAN EVENTS INC EIN 81-0530627 · last filed 990 for 2024
- WHITEFISH SPORTS FACILITIES FOUNDATION EIN 84-1418978 · last filed 990 for 2024
- WHITEFISH ADULT ICE HOCKEY EIN 20-2302221 · last filed 990 for 2025
- GLACIER SKATE ACADEMY INC EIN 47-4330519 · last filed 990 for 2025
- FRIENDS OF THE FLATHEAD AVALANCHE CENTER INC EIN 47-1135769 · last filed 990-EZ for 2025
- MONTANA KAYAK ACADEMY INC EIN 47-4883302 · last filed 990-EZ for 2025
All nonprofits in WHITEFISH · Montana · Recreation and sports