Nonprofit · EIN 87-3734872
FRIENDS OF WHISPERING OAKS LAKE
Tax-exempt · CATHEYS VLY, CA 95306
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $0 | $1,934 | -$1,934 | $31,425 | $0 | $31,425 |
| December 31, 2024 | 990 | $0 | $5,498 | -$5,498 | $33,359 | $0 | $33,359 |
| December 31, 2023 | 990 | $775,144 | $777,757 | -$2,613 | $38,857 | $0 | $38,857 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $150
- Accounting fees
- $709
- Program services (functional)
- $1,934
Balance sheet and other
- Total assets, start of year
- $33,359
- Total assets, end of year
- $31,425
- Total liabilities, end of year
- $0
- Net assets, end of year
- $31,425
- Land, buildings and equipment
- $5,832
- Net assets without donor restrictions
- $31,425
- Gross receipts
- $0
- Employees
- 0
- Year formed
- 2021
- State of legal domicile
- CA
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 |
|---|---|---|---|
| MICHAEL FAGALDE | MEMBER Trustee or director | 2 | $0 |
| JILL HARRY | PRESIDENT Trustee or director | 2 | $0 |
| WAYNE KELLY | MEMBER Trustee or director | 2 | $0 |
| DONALD SMITH | TREASURER Trustee or director | 2 | $0 |
| KITT YANNER | MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD SMITH | TREASURER Trustee or director | 2 | $0 |
| WAYNE KELLY | MEMBER Trustee or director | 2 | $0 |
| JILL HARRY | PRESIDENT Trustee or director | 2 | $0 |
| KITT YANNER | MEMBER Trustee or director | 2 | $0 |
| MICHAEL FAGALDE | MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DONALD SMITH | TREASURER Trustee or director | 2 | $0 |
| WAYNE KELLY | MEMBER Trustee or director | 2 | $0 |
| JILL HARRY | PRESIDENT Trustee or director | 2 | $0 |
| KITT YANNER | MEMBER Trustee or director | 2 | $0 |
| MICHAEL FAGALDE | MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 5585 BEAR CREEK DR, CATHEYS VLY, CA 95306-9714
- Principal officer (990 for 2025)
- DONALD SMITH
- Signed the 990
- DONALD SMITH, TREASURER
- Phone
- (765) 271-1255
- Return prepared by
- KEMPER CPA GROUP LLP
California records
California keeps its own records of charities and corporations. Search them by EIN 87-3734872 or by the name FRIENDS OF WHISPERING OAKS LAKE.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
THE ENTITY WAS FORMED TO PRESERVE THE LAKE.
Program accomplishments
- THE LAKE WAS DREDGED IN 2023.Expenses $1,934
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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
- 87-3734872
- 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
- 2022
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Environment (C32)
- Assets (IRS master file)
- $31,425
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $0 | $1,934 | $31,425 | XML |
| 990 | December 2024 | $0 | $5,498 | $33,359 | IRS |
| 990 | December 2023 | $775,144 | $777,757 | $38,857 | XML |
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 87-3734872).
Questions about FRIENDS OF WHISPERING OAKS LAKE
- What is the EIN of FRIENDS OF WHISPERING OAKS LAKE?
- The employer identification number (EIN) of FRIENDS OF WHISPERING OAKS LAKE is 87-3734872.
- Is FRIENDS OF WHISPERING OAKS LAKE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to FRIENDS OF WHISPERING OAKS LAKE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF WHISPERING OAKS LAKE file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF WHISPERING OAKS LAKE 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 WHISPERING OAKS LAKE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF WHISPERING OAKS LAKE?
- The 990 for the year ended December 31, 2025 names DONALD SMITH.
- Who are the officers and directors of FRIENDS OF WHISPERING OAKS LAKE?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF WHISPERING OAKS LAKE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $0, expenses of $1,934 and total assets of $31,425 at year end.
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