# Whippoorwill Associates Inc

> Whippoorwill Associates Inc is an SEC-registered investment advisory firm in White Plains, NY, registered since 1993, reporting $25 million to $100 million in regulatory assets under management in its Form ADV filing dated March 27, 2026.

- CRD: 107497
- Filed as: WHIPPOORWILL ASSOCIATES INC
- Registration: SEC-registered investment adviser (status as filed: Approved)
- Location: White Plains, NY
- Filing period: October 2026
- Form ADV filing dated: March 27, 2026
- SEC record (IAPD): https://adviserinfo.sec.gov/firm/summary/107497
- AdvisorCensus page: https://advisorcensus.com/firm/whippoorwill-associates-inc-white-plains-ny-107497

## Quick answers

**How is Whippoorwill Associates Inc compensated?**
On its Form ADV (Item 5.E, October 2026), Whippoorwill Associates Inc reports these compensation arrangements: a percentage of assets under its management; performance-based fees. The amounts are in Item 5 of its Form ADV Part 2A brochure.

**Where is Whippoorwill Associates Inc located?**
Whippoorwill Associates Inc's principal office is in White Plains, NY, according to its Form ADV.

**Is Whippoorwill Associates Inc registered with the SEC or a state?**
Whippoorwill Associates Inc is an SEC-registered investment advisory firm, registered since 1993. Status as filed: Approved. CRD 107497.

**How much does Whippoorwill Associates Inc manage?**
Whippoorwill Associates Inc reports $31,167,735 in regulatory assets under management in its Form ADV filing dated March 27, 2026 (100% discretionary).

**How have Whippoorwill Associates Inc's assets and staff changed since 2021?**
In the Form ADV data for Whippoorwill Associates Inc: Regulatory assets under management: $46,455,935 in the October 2021 data and $31,167,735 in the October 2026 data, down 33%. Total employees: 1 in October 2021 and 1 in October 2026. Assets under management move with markets as well as with clients coming and going.

**What types of clients does Whippoorwill Associates Inc serve?**
By number of clients on Form ADV Item 5.D: pooled investment vehicles (other than investment companies and business development companies) (3).

**Does Whippoorwill Associates Inc report any disciplinary disclosures?**
Reports no disclosure items on Form ADV Item 11. The detail of any item is on the firm's SEC record: https://adviserinfo.sec.gov/firm/summary/107497

**What changed in Whippoorwill Associates Inc's recent Form ADV filings?**
In the April 2026 filing data: Regulatory assets under management went from $44,929,988 to $31,167,735 (-31%).

## From the Form ADV filing

### Compensation (Item 5.E)
- A percentage of assets under your management
- Performance-based fees

### Regulatory assets under management (Item 5.F)
- Total: $31,167,735
- Discretionary: $31,167,735
- Non-discretionary: $0

### Clients (Item 5.D)

| Client type | Clients | Assets |
| --- | --- | --- |
| Individuals (other than high net worth individuals) | 0 | $0 |
| High net worth individuals | 0 | $0 |
| Banking or thrift institutions | 0 | $0 |
| Investment companies | 0 | $0 |
| Business development companies | 0 | $0 |
| Pooled investment vehicles (other than investment companies and business development companies) | 3 | $31,167,735 |
| Pension and profit sharing plans (but not the plan participants or government pension plans) | 0 | $0 |
| Charitable organizations | 0 | $0 |
| State or municipal government entities (including government pension plans) | 0 | $0 |
| Other investment advisers | 0 | $0 |
| Insurance companies | 0 | $0 |
| Sovereign wealth funds and foreign official institutions | 0 | $0 |
| Corporations or other businesses not listed above | 0 | $0 |
| Other | 0 | $0 |

### Advisory services (Item 5.G)
- Portfolio management for pooled investment vehicles (other than investment companies)
- Portfolio management for businesses (other than small businesses) or institutional clients

### Firm details
- Registered since: 1993 (33 years)
- Employees: 1 total, 1 performing advisory functions
- Wrap fee program participation: No
- Disclosures (Item 11): Reports no disclosure items on Form ADV Item 11.

## Assets and staff over time

| Data period | Regulatory assets under management | Employees | Filing dated |
| --- | --- | --- | --- |
| October 2021 | $46,455,935 | 1 | March 25, 2021 |
| October 2022 | $70,907,455 | 1 | March 29, 2022 |
| October 2023 | $64,530,722 | 1 | March 30, 2023 |
| October 2024 | $67,800,504 | 1 | March 29, 2024 |
| October 2025 | $44,929,988 | 1 | March 17, 2025 |
| October 2026 | $31,167,735 | 1 | March 27, 2026 |

Regulatory assets under management: $46,455,935 in the October 2021 data and $31,167,735 in the October 2026 data, down 33%.
Total employees: 1 in October 2021 and 1 in October 2026.

## Changes in the filing (last 12 months)

### April 2026
- Regulatory assets under management went from $44,929,988 to $31,167,735 (-31%).

## Source

Form ADV as filed, October 2026. Values appear as filed. Cite as: AdvisorCensus. Whippoorwill Associates Inc (CRD 107497): Form ADV filing data as of October 2026.