Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Friends of Castaic Lake
EIN 95-3883170 • 501(c)3 • Castaic, CA
Profile
To support the use and maintenance of castaic lake, a los angeles couty park
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
20th percentile
Higher net margin than 20% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
39th percentile
Faster asset growth than 39% of similar nonprofits.
Revenue Growth
40th percentile
Faster revenue growth than 40% of similar nonprofits.
Balance Sheet
Assets
Down$55,971
Down $6,993 (-11%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Down$55,971
Down $6,993 (-11%) from 2024
Revenue
Down$25,231
Down $3,615 (-13%) from 2024
Expenses
Up$32,223
Up $310 (+1.0%) from 2024
Net Income
Down-$6,992
Down $3,925 (-128%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $55,971
- Liabilities
- -
- Net assets
- $55,971
- Revenue
- $25,231
- Expenses
- $32,223
- Net income
- -$6,992
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jun 30, 2025
- Signed
- Nov 13, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $25,231
Mission and Program Overview
Mission
To support the use and maintenance of castaic lake, a los angeles couty park
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PROVIDE FUNDS TO MAINTAIN AND IMPROVE USE OF PARKLAND | $11,653 | $24,163 |
| PROMOTE USE OF THE PARK BY SPONSORING PULBIC EVENTS AT THE PARK. | - | $1,132 |
| PROVIDE SUPPORT FOR YOUTH PROGRAMS AT THE PARK | - | $433 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| CLAY FRIEDMAN | President | - | $0 | - | - |
| TIFFANY FRIEDMAN | Secretary | - | $0 | - | - |
| AILSA DEVICTORIA | Treasurer | - | $0 | - | - |
| COURTNEY TOLE | Vice-Preside | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Friends of Castaic Lake
- EIN
- 95-3883170
- Address
- PO BOX 6, CASTAIC, CA 91310-0006
Signing Officer
- Name
- Ailsa Devictoria
- Title
- Treasurer
- Signed
- 2025-11-13
- Discuss with paid preparer
- Yes
Preparer
- Firm
- The Tax Specialists
- Address
- 3585 MAPLE ST STE 130, VENTURA, CA 93003
- Preparer
- David B Cook
- Phone
- 8056509300
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 10
“Name: la county parks address: castaic lake rec area castaic, ca 91384 cash contribution: 11,654”
Form 990-ez, Part I, Line 16
“Expenses advertising 45 dues 236 merchant fees 5,263 license and permits 105 halloween haunt 1,109 winter magic 7,600 youth programs 433 float tube events 2,855 awards and recognition 100 family camp out 576 meeting expense 32 insurance 1,087 total 19,441”
Form 990-ez, Part I, Line 20
“ROUNDING 0”
Form 990-ez, Part II, Line 24
“Furniture 2,280 2,280 less accumulated depreciation 2,280 2,280 total 0 0”
Form 990-ez, Part III
“To support the use and maintenance of castaic lake, a los angeles couty park”
Raw XML Appendix149 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAVID COOK |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 8056509300 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 3585 MAPLE ST 130 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | VENTURA |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 93003 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 62963 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 55971 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 6715 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -6992 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 800 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 62963 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 55971 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 11654 |
| IRS990EZ/GrossReceiptsAmt | 0 | 25231 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 62963 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 55971 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 62963 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 55971 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | CLAY FRIEDMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | TIFFANY FRIEDMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | AILSA DEVICTORIA |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | COURTNEY TOLE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE-PRESIDE |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 19441 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO SUPPORT THE USE AND MAINTENANCE OF CASTAIC LAKE, A LOS ANGELES COUTY PARK |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 328 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 18516 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PROVIDE FUNDS TO MAINTAIN AND IMPROVE USE OF PARKLAND |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | PROVIDE SUPPORT FOR YOUTH PROGRAMS AT THE PARK |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | PROMOTE USE OF THE PARK BY SPONSORING PULBIC EVENTS AT THE PARK. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 11653 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 24163 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 433 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 1132 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 32223 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 25728 |
| IRS990EZ/TotalRevenueAmt | 0 | 25231 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 6715 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 1454 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 26025 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 18634 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 53528 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 18516 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 28392 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 10067 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 40196 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 19871 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 117042 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 170570 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 25231 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 29846 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 36092 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 58830 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 20571 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 170570 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 25231 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 29846 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 36092 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 58830 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 20571 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 170570 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | NAME: LA COUNTY PARKS ADDRESS: CASTAIC LAKE REC AREA CASTAIC, CA 91384 CASH CONTRIBUTION: 11,654 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EXPENSES ADVERTISING 45 DUES 236 MERCHANT FEES 5,263 LICENSE AND PERMITS 105 HALLOWEEN HAUNT 1,109 WINTER MAGIC 7,600 YOUTH PROGRAMS 433 FLOAT TUBE EVENTS 2,855 AWARDS AND RECOGNITION 100 FAMILY CAMP OUT 576 MEETING EXPENSE 32 INSURANCE 1,087 TOTAL 19,441 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ROUNDING 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | FURNITURE 2,280 2,280 LESS ACCUMULATED DEPRECIATION 2,280 2,280 TOTAL 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | TO SUPPORT THE USE AND MAINTENANCE OF CASTAIC LAKE, A LOS ANGELES COUTY PARK |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990-EZ, PART III |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | AILSA DEVICTORIA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-13 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FRIENDS OF CASTAIC LAKE |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FRIE |
| ReturnHeader/Filer/EIN | 0 | 953883170 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 6 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CASTAIC |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 913100006 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 800430937 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | THE TAX SPECIALISTS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3585 MAPLE ST STE 130 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | VENTURA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 93003 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8056509300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-05 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID B COOK |
| ReturnHeader/ReturnTs | 0 | 2025-11-11T13:20:59-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-07-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-06-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
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