Civic Intelligence

Friends of Kellys Whitewater Park Inc

EIN 26-2022274 • 501(c)3 • Mccall, ID

Profile

To operate a free park to the public catering to whitewater enthusiasts and families to increase local tourism. We also operate an Academy where we provide free water sports instruction and river safety awareness.

PO Box 2069Mccall, ID 83638

www.kwpid.com

Siviq Scores

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

Liabilities / Assets

12th percentile

0.00x

Higher debt load relative to assets than 12% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

25th percentile

0.04x

Higher debt load relative to revenue than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

20th percentile

-9.3%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

35th percentile

-0.2%

Faster asset growth than 35% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

18th percentile

-14%

Faster revenue growth than 18% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets12th percentile

Assets

Down

$6,534,931

Down $13,705 (-0.2%) from 2023

Liabilities

Down

$5,538

Down $516 (-8.5%) from 2023

Net Assets

Down

$6,529,393

Down $13,189 (-0.2%) from 2023

Operations
Liabilities / Revenue25th percentileNet Margin20th percentile

Revenue

Down

$141,245

Down $22,123 (-14%) from 2023

Expenses

Up

$154,434

Up $6,221 (+4.2%) from 2023

Net Income

Down

-$13,189

Down $28,344 (-187%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth35th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $5,269,771Liabilities 2011: $1,954Net Assets 2011: $5,267,8172011Assets 2012: $5,487,358Liabilities 2012: $1,417Net Assets 2012: $5,485,9412012Assets 2013: $5,628,391Liabilities 2013: $4,311Net Assets 2013: $5,624,0802013Assets 2014: $5,780,825Liabilities 2014: $1,215Net Assets 2014: $5,779,6102014Assets 2015: $6,385,499Liabilities 2015: $6,044Net Assets 2015: $6,379,4552015Assets 2016: $6,412,849Liabilities 2016: $8,186Net Assets 2016: $6,404,6632016Assets 2017: $6,432,031Liabilities 2017: $6,331Net Assets 2017: $6,425,7002017Assets 2018: $6,477,287Liabilities 2018: $5,901Net Assets 2018: $6,471,3862018Assets 2019: $6,501,281Liabilities 2019: $9,878Net Assets 2019: $6,491,4032019Assets 2020: $6,453,489Liabilities 2020: $6,542Net Assets 2020: $6,446,9472020Assets 2021: $6,496,118Liabilities 2021: $5,975Net Assets 2021: $6,490,1432021Assets 2022: $6,533,598Liabilities 2022: $6,171Net Assets 2022: $6,527,4272022Assets 2023: $6,548,636Liabilities 2023: $6,054Net Assets 2023: $6,542,5822023Assets 2024: $6,534,931Liabilities 2024: $5,538Net Assets 2024: $6,529,3932024

Highlighted filing

2024

Assets$6,534,931
Liabilities$5,538
Net Assets$6,529,393
Open 2024 Filing

Operations Trend

Revenue Growth18th percentile

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

$1.5M$1.0M$500K$0-$500KExpenses 2011: $355,4582011Expenses 2012: $286,7432012Revenue 2013: $594,980Expenses 2013: $456,841Net Income 2013: $138,1392013Revenue 2014: $979,840Expenses 2014: $824,310Net Income 2014: $155,5302014Revenue 2015: $1,115,543Expenses 2015: $515,548Net Income 2015: $599,9952015Revenue 2016: $136,670Expenses 2016: $111,462Net Income 2016: $25,2082016Revenue 2017: $168,584Expenses 2017: $147,547Net Income 2017: $21,0372017Revenue 2018: $186,723Expenses 2018: $141,037Net Income 2018: $45,6862018Revenue 2019: $186,273Expenses 2019: $166,256Net Income 2019: $20,0172019Revenue 2020: $67,464Expenses 2020: $111,920Net Income 2020: -$44,4562020Revenue 2021: $163,847Expenses 2021: $120,651Net Income 2021: $43,1962021Revenue 2022: $186,686Expenses 2022: $149,402Net Income 2022: $37,2842022Revenue 2023: $163,368Expenses 2023: $148,213Net Income 2023: $15,1552023Revenue 2024: $141,245Expenses 2024: $154,434Net Income 2024: -$13,1892024

Highlighted filing

2024

Revenue$141,245
Expenses$154,434
Net Income-$13,189
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$6,534,931
Liabilities
$5,538
Net assets
$6,529,393
Revenue
$141,245
Expenses
$154,434
Net income
-$13,189
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.53$0.01$6.53$0.14$0.15$0.01
2023Detailed filing. Detailed filing data is available for this year.$6.55$0.01$6.54$0.16$0.15$0.02
2022Detailed filing. Detailed filing data is available for this year.$6.53$0.01$6.53$0.19$0.15$0.04
2021Detailed filing. Detailed filing data is available for this year.$6.50$0.01$6.49$0.16$0.12$0.04
2020Detailed filing. Detailed filing data is available for this year.$6.45$0.01$6.45$0.07$0.11$0.04
2019Detailed filing. Detailed filing data is available for this year.$6.50$0.01$6.49$0.19$0.17$0.02
2018Detailed filing. Detailed filing data is available for this year.$6.48$0.01$6.47$0.19$0.14$0.05
2017Detailed filing. Detailed filing data is available for this year.$6.43$0.01$6.43$0.17$0.15$0.02
2016Detailed filing. Detailed filing data is available for this year.$6.41$0.01$6.40$0.14$0.11$0.03
2015Detailed filing. Detailed filing data is available for this year.$6.39$0.01$6.38$1.12$0.52$0.60
2014Detailed filing. Detailed filing data is available for this year.$5.78$0.00$5.78$0.98$0.82$0.16
2013Detailed filing. Detailed filing data is available for this year.$5.63$0.00$5.62$0.59$0.46$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.49$0.00$5.49$0.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$0.00$5.27$0.36
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 15, 2025
Return Version
2024v5.2
Gross Receipts
$141,245
Mission and Program Overview

Mission

To operate a free park to the public catering to whitewater enthusiasts and families to increase local tourism. We also operate an Academy where we provide free water sports instruction and river safety awareness.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$6,277,835$6,277,835→ $0
Cash and Non-Interest-Bearing Accounts$270,501$256,795▼ $13,706
Accounts Receivable$300$300→ $0
Savings and Temporary Cash Investments-$0-
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$6,548,636$6,534,931▼ $13,705
Other Assets Total-$1-
Liabilities
Accounts Payable and Accrued Expenses$6,054$5,538▼ $516
Total Liabilities$6,054$5,538▼ $516
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,542,582$6,529,393▼ $13,189
Total Net Assets Fund Balance$6,542,582$6,529,393▼ $13,189
Total Liabilities and Net Assets / Fund Balance$6,548,636$6,534,931▼ $13,705

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$989,724--
Other Land Buildings$4,338,252--
Land$860,739--
Equipment$89,120--
Compensation and Service Providers
Top Officer Pay23rd percentile

Board Members and Trustees

NameTitle
Mark PickardChairman
Nikki RotaBoard Member
Kristina PickardSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$130,938
Program Service Revenue
$0
Investment Income
$10,307
Other Revenue
$0
All Other Contributions
$130,938
Change in Net Assets
$-13,189
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$139,883
Total Fundraising Expense$51,580
Salaries, Compensation, and Employee Benefits$14,551
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$9,119$9,119$9,146$27,384
Occupancy$7,471$7,471$7,493$22,435
Other Salaries and Wages$4,845$4,846$4,860$14,551
Travel$2,594$2,594$2,601$7,789
All Other Expenses$1,785$1,783$1,790$5,358
Other Expenses$733$732$735$2,200
Advertising$326$326$326$978
Total Functional Expenses$51,428$51,426$51,580$154,434
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

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
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 A, Line 2

“Mark Pickard and Kristina Pickard are married to each other.”

Form 990, Part VI, Section B, Line 11B

“Treasurer reviewed 990 in detail but did not audit the numbers. The form was available to the other members of the governing body upon their request.”

Form 990, Part VI, Section C, Line 19

“All documents are delivered to board members for their review and discussion at board meetings. Form 990 is available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
Friends of Kellys Whitewater Park Inc
EIN
26-2022274
Phone
2086342351
Address
PO BOX 2069, MCCALL, ID 83638

Signing Officer

Name
Mark Pickard
Title
Chairman
Signed
2025-10-15
Discuss with paid preparer
Yes

Organization Details

Formed
2008
Legal Domicile
Id
Voting Board Members
3
Independent Board Members
3
Employees
5
Volunteers
5

Preparer

Firm
Lamm and Company CPA PA
Address
311 Deinhard Ln, McCall, ID 83638
Preparer
J Barrett Lamm
Phone
2086342351
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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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IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt089120
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Mark Pickard and Kristina Pickard are married to each other.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Treasurer reviewed 990 in detail but did not audit the numbers. The form was available to the other members of the governing body upon their request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2All documents are delivered to board members for their review and discussion at board meetings. Form 990 is available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, Line 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section C, Line 19
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IRS990/TravelGrp/TotalAmt07789
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 2069
IRS990/USAddress/CityNm0MCCALL
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IRS990/USAddress/ZIPCd083638
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IRS990/WebsiteAddressTxt0www.kwpid.com
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Mark Pickard
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Chairman
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-15
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FRIENDS OF KELLYS WHITEWATER PARK INC
ReturnHeader/Filer/BusinessNameControlTxt0FRIE
ReturnHeader/Filer/EIN0262022274
ReturnHeader/Filer/PhoneNum02086342351
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 2069
ReturnHeader/Filer/USAddress/CityNm0MCCALL
ReturnHeader/Filer/USAddress/StateAbbreviationCd0ID
ReturnHeader/Filer/USAddress/ZIPCd083638
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0841373775
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Lamm and Company CPA PA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0311 Deinhard Ln
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0McCall
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0ID
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd083638
ReturnHeader/PreparerPersonGrp/PhoneNum02086342351
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0J Barrett Lamm
ReturnHeader/ReturnTs02025-10-15T08:14:10-07:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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