Nonprofit · EIN 26-2022274
FRIENDS OF KELLYS WHITEWATER PARK INC
Tax-exempt · MCCALL, ID 83638
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $301,585 | $191,218 | $110,367 | $6,646,258 | $6,498 | $6,639,760 |
| December 31, 2024 | 990 | $141,245 | $154,434 | -$13,189 | $6,534,931 | $5,538 | $6,529,393 |
| December 31, 2023 | 990 | $163,368 | $148,213 | $15,155 | $6,548,636 | $6,054 | $6,542,582 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $292,349
- of which government grants
- $6,000
- Program service revenue
- $0
- Investment income
- $9,236
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Other salaries and wages
- $13,306
- Salaries, compensation and benefits (total)
- $13,306
- Professional fundraising fees
- $0
- Occupancy
- $22,437
- Program services (functional)
- $95,824
- Management and general (functional)
- $47,625
- Fundraising (functional)
- $47,769
Balance sheet and other
- Total assets, start of year
- $6,534,931
- Total assets, end of year
- $6,646,258
- Total liabilities, end of year
- $6,498
- Net assets, end of year
- $6,639,760
- Land, buildings and equipment
- $6,277,835
- Net assets without donor restrictions
- $6,639,760
- Gross receipts
- $301,585
- Employees
- 3
- Volunteers
- 5
- Year formed
- 2008
- State of legal domicile
- ID
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, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nikki Rota | Board Member Trustee or director, Officer | 2 | $0 |
| Mark Pickard | Chairman Trustee or director, Officer | 4 | $0 |
| Kristina Pickard | Secretary Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nikki Rota | Board Member Trustee or director, Officer | 2 | $0 |
| Mark Pickard | Chairman Trustee or director, Officer | 4 | $0 |
| Kristina Pickard | Secretary Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Nikki Rota | Board Member Trustee or director, Officer | 2 | $0 |
| Mark Pickard | Chairman Trustee or director, Officer | 4 | $0 |
| Kristina Pickard | Secretary Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2069, MCCALL, ID 83638-2069
- In care of
- % MARGARET TERRY
- Signed the 990
- Mark Pickard, Chairman
- Phone
- (208) 634-2351
- Website
- www.kwpid.com
- Return prepared by
- Lamm and Company CPA PA
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.
Program accomplishments
- We operate an Academy where we provide free instructions to local students in kayak, surfing, and stand-up paddling, and most importantly we provide river safety awareness.Expenses $95,824
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 | 990 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
- 26-2022274
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N11)
- Assets (IRS master file)
- $6,646,258
- Income (IRS master file)
- $301,585
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $301,585 | $191,218 | $6,646,258 | XML |
| 990 | December 2024 | $141,245 | $154,434 | $6,534,931 | XML |
| 990 | December 2023 | $163,368 | $148,213 | $6,548,636 | XML |
| 990 | December 2022 | $186,686 | $149,402 | $6,533,598 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | 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 26-2022274).
Questions about FRIENDS OF KELLYS WHITEWATER PARK INC
- What is the EIN of FRIENDS OF KELLYS WHITEWATER PARK INC?
- The employer identification number (EIN) of FRIENDS OF KELLYS WHITEWATER PARK INC is 26-2022274.
- Is FRIENDS OF KELLYS WHITEWATER PARK INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to FRIENDS OF KELLYS WHITEWATER PARK INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF KELLYS WHITEWATER PARK INC 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 FRIENDS OF KELLYS WHITEWATER PARK INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF KELLYS WHITEWATER PARK INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of FRIENDS OF KELLYS WHITEWATER PARK INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF KELLYS WHITEWATER PARK INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $301,585, expenses of $191,218 and total assets of $6,646,258 at year end.
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