WAGNER COMMUNITY SWIMMING POOL INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
WAGNER COMMUNITY SWIMMING POOL INC (EIN 83-1905901)
Tax period
2024-01-01 to 2024-12-31
Filed
2025-08-06
IRS object ID
202532189349300013
Schema version
2024v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2025-08-06T15:19:24-04:00ReturnTs
Tax Period End2024-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN472756458PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BECHEN & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 833AddressLine1Txt
CityWAGNERCityNm
State AbbreviationSDStateAbbreviationCd
ZIP573800833ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN831905901EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1WAGNER COMMUNITY SWIMMING POOL INCBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlWAGNBusinessNameControlTxt
Phone6054812818PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line129912 399TH AVEAddressLine1Txt
CityWAGNERCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57380ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonERICKA KOTABPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone6054812818PhoneNum
Signature2025-07-18SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonAMANDA J BECHEN CPAPreparerPersonNm
PTINP00226728PTIN
Phone6053844200PhoneNum
Preparation2025-08-06PreparationDt
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerERICKA KOTABPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line129912 399TH AVEAddressLine1Txt
CityWAGNERCityNm
State AbbreviationSDStateAbbreviationCd
ZIP57380ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$220,766GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.WAGNERPOOLFUNDRAISING.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2018FormationYr
Activity Or MissionTO PROVIDE LONG-TERM SUPPORT AND ASSISTANCE TO THE BUILDING, CONSTRUCTION, MAINTENANCE, UPKEEP, AND OPERATIONS OF THE CITY OF WAGNER, SD, SWIMMING POOL, NOW AND IN THE FUTURE; TO BE INVOLVED IN CONSTRUCTION-FUNDRAISING EVENTS, TO APPLY FOR GRANTS, AND TO DO ANYTHING TO AID IN THE PURPOSE OF REPLACING THE PUBLIC SWIMMING POOL WITHIN THE CITY OF WAGNER, SD; FURTHER, TO ENGAGE IN ANY AND ALL OTHER MATTERS INVOLVING THE PURPOSES ABOVE STATED, INCLUDING, BUT NOT LIMITED TO, THE PURCHASING, SELLING, RECEIVING BY GIFT, OWNING AND RENTING, RECEIVING BY BEQUEST OR DEVISE,; AND ALL REAL OR PERSONAL PROPERTY; TO MORTGAGE AND SECURE SAME AS THIS CORPORATION MAY FROM TIME TO TIME DEEM IN ITS BEST INTEREST, AS WELL AS TO PARTICIPATE IN ANY AND ALL OTHER LEGAL BUSINESS ACTIVITIES THAT THIS CORPORATION MAY FROM TIME TO TIME ELECT TO PARTICIPATE IN.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Gross UBI$0TotalGrossUBIAmt
CY Contributions Grants$203,610CYContributionsGrantsAmt
CY Program Service Revenue$0CYProgramServiceRevenueAmt
CY Investment Income$10,793CYInvestmentIncomeAmt
CY Other Revenue$4,596CYOtherRevenueAmt
CY Total Revenue$218,999CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$757CYTotalFundraisingExpenseAmt
CY Other Expenses$4,332CYOtherExpensesAmt
CY Total Expenses$4,332CYTotalExpensesAmt
CY Revenues Less Expenses$214,667CYRevenuesLessExpensesAmt
Total Assets BOY$172,409TotalAssetsBOYAmt
Total Assets EOY$386,903TotalAssetsEOYAmt
Total Liabilities BOY$173TotalLiabilitiesBOYAmt
Total Liabilities EOY$0TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$172,236NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$386,903NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTO PROVIDE LONG-TERM SUPPORT AND ASSISTANCE TO THE BUILDING, CONSTRUCTION, MAINTENANCE, UPKEEP, AND OPERATIONS OF THE CITY OF WAGNER, SD, SWIMMING POOL, NOW AND IN THE FUTURE; TO BE INVOLVED IN CONSTRUCTION-FUNDRAISING EVENTS, TO APPLY FOR GRANTS, AND TO DO ANYTHING TO AID IN THE PURPOSE OF REPLACING THE PUBLIC SWIMMING POOL WITHIN THE CITY OF WAGNER, SD; FURTHER, TO ENGAGE IN ANY AND ALL OTHER MATTERS INVOLVING THE PURPOSES ABOVE STATED, INCLUDING, BUT NOT LIMITED TO, THE PURCHASING, SELLING, RECEIVING BY GIFT, OWNING AND RENTING, RECEIVING BY BEQUEST OR DEVISE,; AND ALL REAL OR PERSONAL PROPERTY; TO MORTGAGE AND SECURE SAME AS THIS CORPORATION MAY FROM TIME TO TIME DEEM IN ITS BEST INTEREST, AS WELL AS TO PARTICIPATE IN ANY AND ALL OTHER LEGAL BUSINESS ACTIVITIES THAT THIS CORPORATION MAY FROM TIME TO TIME ELECT TO PARTICIPATE IN.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
DescTHE ORGANIZATION FINANCIALLY SUPPORTS THE COMMMUNITY SWIMMING POOL, WHICH IS PROPERTY OF THE CITY OF WAGNER. SINCE APPROXIMATELY 2018, THE COMMUNITY OF WAGNER HAS BEEN PREPARING FOR THE RENEWAL OR REPLACEMENT OF THE CITY'S 60 YEAR-OLD SWIMMING POOL COMPLEX.Desc
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld CompliancefalseBackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyfalseForm990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyfalseConflictOfInterestPolicyInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonJAMIE TJEERDSMAPersonNm
Phone6054812818PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line139322 SD HWY 46AddressLine1Txt
CityWAGNERCityNm
State AbbreviationSDStateAbbreviationCd
ZIP573807128ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
DARCY KABERNA
VICE PRESIDE2.00Yes (X)$0$0$0
ERICKA KOTAB
PRESIDENT3.00Yes (X)$0$0$0
CARLY SCHOENFELDER
SECRETARY2.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$203,610AllOtherContributionsAmt
Total Contributions$203,610TotalContributionsAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,793TotalRevenueColumnAmt
Related Or Exempt Func Income$10,793RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$6,363FundraisingGrossIncomeAmt
Fundraising Direct Expenses$1,767FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$4,596TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$218,999TotalRevenueColumnAmt
Related Or Exempt Func Income$10,793RelatedOrExemptFuncIncomeAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$3,300TotalAmt
Management And General$3,300ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$298TotalAmt
Management And General$275ManagementAndGeneralAmt
Fundraising$23FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$734TotalAmt
Fundraising$734FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,332TotalAmt
Program Services$0ProgramServicesAmt
Management And General$3,575ManagementAndGeneralAmt
Fundraising$757FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$7,409BOYAmt
EOY$11,110EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$165,000BOYAmt
EOY$375,793EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$172,409BOYAmt
EOY$386,903EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$173BOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$173BOYAmt
EOY$0EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$172,236BOYAmt
EOY$386,903EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$172,236BOYAmt
EOY$386,903EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$172,409BOYAmt
EOY$386,903EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$214,667ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedfalseFSAuditedInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$122,331CurrentTaxYearMinus1YearAmt
Current Tax Year$203,610CurrentTaxYearAmt
Total$325,941TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$32,391CurrentTaxYearMinus1YearAmt
Current Tax Year$17,156CurrentTaxYearAmt
Total$49,547TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$154,722CurrentTaxYearMinus1YearAmt
Current Tax Year$220,766CurrentTaxYearAmt
Total$375,488TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$375,488PublicSupportTotal509Amt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus1 Year$154,722CurrentTaxYearMinus1YearAmt
Current Tax Year$220,766CurrentTaxYearAmt
Total$375,488TotalAmt
FieldValueIRS element (for citing)
Public Support CY5091.00000PublicSupportCY509Pct
Public Support PY5091.00000PublicSupportPY509Pct
Investment Income CY0.00000InvestmentIncomeCYPct
Investment Income PY0.00000InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTO PROVIDE LONG-TERM SUPPORT AND ASSISTANCE TO THE BUILDING, CONSTRUCTION, MAINTENANCE, UPKEEP, AND OPERATIONS OF THE CITY OF WAGNER, SD, SWIMMING POOL, NOW AND IN THE FUTURE; TO BE INVOLVED IN CONSTRUCTION-FUNDRAISING EVENTS, TO APPLY FOR GRANTS, AND TO DO ANYTHING TO AID IN THE PURPOSE OF REPLACING THE PUBLIC SWIMMING POOL WITHIN THE CITY OF WAGNER, SD; FURTHER, TO ENGAGE IN ANY AND ALL OTHER MATTERS INVOLVING THE PURPOSES ABOVE STATED, INCLUDING, BUT NOT LIMITED TO, THE PURCHASING, SELLING, RECEIVING BY GIFT, OWNING AND RENTING, RECEIVING BY BEQUEST OR DEVISE,; AND ALL REAL OR PERSONAL PROPERTY; TO MORTGAGE AND SECURE SAME AS THIS CORPORATION MAY FROM TIME TO TIME DEEM IN ITS BEST INTEREST, AS WELL AS TO PARTICIPATE IN ANY AND ALL OTHER LEGAL BUSINESS ACTIVITIES THAT THIS CORPORATION MAY FROM TIME TO TIME ELECT TO PARTICIPATE IN.
FORM 990, PAGE 6, PART VI, LINE 11BTHE BOARD REVIEWS AND APPROVES THE ANNUAL FORM 990 AT A BOARD MEETING.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST BY THE GENERAL PUBLIC TO A BOARD MEMBER.

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