Civic Intelligence

Friends of Whispering Oaks Lake

EIN 87-3734872 • 501(c)3 • Catheys Valley, CA

Profile

The entity was formed to preserve the lake.

5585 Bear CreekdriveCatheys Valley, CA 95306

n/A

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Asset Growth

44th percentile

-5.8%

Faster asset growth than 44% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets60th percentile

Assets

Down

$31,425

Down $1,934 (-5.8%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$31,425

Down $1,934 (-5.8%) from 2024

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2024

Expenses

Down

$1,934

Down $3,564 (-65%) from 2024

Net Income

Up

-$1,934

Up $3,564 (+65%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth44th percentile

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

$40K$30K$20K$10K$0Assets 2023: $38,857Liabilities 2023: $0Net Assets 2023: $38,8572023Assets 2024: $33,359Liabilities 2024: $0Net Assets 2024: $33,3592024Assets 2025: $31,425Liabilities 2025: $0Net Assets 2025: $31,4252025

Highlighted filing

2025

Assets$31,425
Liabilities$0
Net Assets$31,425
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$800K$600K$400K$200K$0-$200KRevenue 2023: $775,144Expenses 2023: $777,757Net Income 2023: -$2,6132023Revenue 2024: $0Expenses 2024: $5,498Net Income 2024: -$5,4982024Revenue 2025: $0Expenses 2025: $1,934Net Income 2025: -$1,9342025

Highlighted filing

2025

Revenue$0
Expenses$1,934
Net Income-$1,934
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$31,425
Liabilities
$0
Net assets
$31,425
Revenue
$0
Expenses
$1,934
Net income
-$1,934
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.31$0.00$0.31$0.00$0.02$0.02
2024Detailed filing. Detailed filing data is available for this year.$0.33$0.00$0.33$0.00$0.05$0.05
2023Detailed filing. Detailed filing data is available for this year.$0.39$0.00$0.39$7.75$7.78$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 12, 2026
Return Version
2025v4.0
Gross Receipts
$0
Mission and Program Overview

Mission

The entity was formed to preserve the lake.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$27,527$25,593▼ $1,934
Land, Buildings, and Equipment, Net$5,832$5,832→ $0
Total Assets$33,359$31,425▼ $1,934
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$33,359$31,425▼ $1,934
Total Net Assets Fund Balance$33,359$31,425▼ $1,934
Total Liabilities and Net Assets / Fund Balance$33,359$31,425▼ $1,934

Asset Categories

AssetBook ValueDepreciationBasis
Land$5,832--
Compensation and Service Providers
Top Officer Pay81st percentile

Board Members and Trustees

NameTitle
Jill HarryPresident
Kitt YannerMember
Michael FagaldeMember
Wayne KellyMember
Donald SmithTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-1,934
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$1,010--$1,010
Fees for Services Accounting$709--$709
Fees for Services Legal$150--$150
Fees for Services Other$65--$65
Total Functional Expenses$1,934$0$0$1,934
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
No
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, Page 6, Part VI, Line 11B

“The returns were furnished to the board.”

Form 990, Page 6, Part VI, Line 19

“The records are available for public inspection.”

Filing and Contact Details

Filer

Filer Name
Friends of Whispering Oaks Lake
EIN
87-3734872
Phone
7652711255
Address
5585 BEAR CREEKDRIVE, CATHEYS VALLEY, CA 95306

Signing Officer

Name
Donald Smith
Title
Treasurer
Phone
7652711255
Signed
2026-03-12

Organization Details

Principal Officer
Donald Smith
Formed
2021
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
0
Employees
0

Preparer

Firm
Kemper CPA Group Llp
Address
478 E YOSEMITE AVE SUITE A, MERCED, CA 95340
Preparer
Magdalena Perez CPA
Phone
2097222794
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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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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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