Civic Intelligence

Central Oak Heights Association

990 • Fiscal year 2018 • EIN 23-2448588

Jan 01, 2018 to Dec 31, 2018 • Filed on Apr 26, 2019

75 Heritage RoadWest Milton, PA 17886-8043

(570) 989-1204

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

31st percentile

0.00x

Higher debt load relative to assets than 31% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Net Margin

69th percentile

13%

Higher net margin than 69% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Top Officer Pay

51st percentile

$2,800

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2018

Asset Growth

51st percentile

1.9%

Faster asset growth than 51% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Revenue Growth

39th percentile

-0.5%

Faster revenue growth than 39% of similar nonprofits.

2018 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2017 to 2018

Assets

Up

$906,771

Up $16,548 (+1.9%) from 2017

Net Assets

Up

$905,359

Up $32,966 (+3.8%) from 2017

Liabilities

Down

$1,412

Down $16,418 (-92%) from 2017

Revenue

Down

$257,340

Down $1,276 (-0.5%) from 2017

Expenses

Up

$224,374

Up $24,992 (+13%) from 2017

Net Income

Down

$32,966

Down $26,268 (-44%) from 2017

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $833,835Liabilities 2010: $0Net Assets 2010: $833,8352010Assets 2011: $802,354Liabilities 2011: $0Net Assets 2011: $802,3542011Assets 2012: $816,030Liabilities 2012: $40,304Net Assets 2012: $775,7262012Assets 2013: $797,973Liabilities 2013: $45,793Net Assets 2013: $752,1802013Assets 2014: $802,955Liabilities 2014: $10,684Net Assets 2014: $792,2712014Assets 2015: $822,797Liabilities 2015: $18,392Net Assets 2015: $804,4052015Assets 2016: $831,146Liabilities 2016: $17,987Net Assets 2016: $813,1592016Assets 2017: $890,223Liabilities 2017: $17,830Net Assets 2017: $872,3932017Assets 2018: $906,771Liabilities 2018: $1,412Net Assets 2018: $905,3592018Assets 2019: $971,646Liabilities 2019: $1,028Net Assets 2019: $970,6182019Assets 2020: $1,056,712Liabilities 2020: $970Net Assets 2020: $1,055,7422020Assets 2021: $1,293,943Liabilities 2021: $905Net Assets 2021: $1,293,0382021Assets 2022: $1,329,291Liabilities 2022: $879Net Assets 2022: $1,328,4122022Assets 2023: $1,372,554Liabilities 2023: $990Net Assets 2023: $1,371,5642023Assets 2024: $1,395,408Liabilities 2024: $3,427Net Assets 2024: $1,391,9812024

Highlighted filing

2018

Assets$906,771
Liabilities$1,412
Net Assets$905,359

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$600K$400K$200K$0-$200KRevenue 2010: $140,607Expenses 2010: $143,564Net Income 2010: -$2,9572010Revenue 2011: $152,601Expenses 2011: $184,082Net Income 2011: -$31,4812011Revenue 2012: $173,481Expenses 2012: $200,109Net Income 2012: -$26,6282012Revenue 2013: $220,128Expenses 2013: $243,674Net Income 2013: -$23,5462013Revenue 2014: $237,817Expenses 2014: $197,726Net Income 2014: $40,0912014Revenue 2015: $204,184Expenses 2015: $192,450Net Income 2015: $11,7342015Revenue 2016: $193,030Expenses 2016: $184,276Net Income 2016: $8,7542016Revenue 2017: $258,616Expenses 2017: $199,382Net Income 2017: $59,2342017Revenue 2018: $257,340Expenses 2018: $224,374Net Income 2018: $32,9662018Revenue 2019: $291,164Expenses 2019: $225,905Net Income 2019: $65,2592019Revenue 2020: $260,733Expenses 2020: $175,609Net Income 2020: $85,1242020Revenue 2021: $459,718Expenses 2021: $222,422Net Income 2021: $237,2962021Revenue 2022: $303,218Expenses 2022: $267,844Net Income 2022: $35,3742022Revenue 2023: $306,112Expenses 2023: $262,960Net Income 2023: $43,1522023Revenue 2024: $266,889Expenses 2024: $246,472Net Income 2024: $20,4172024

Highlighted filing

2018

Revenue$257,340
Expenses$224,374
Net Income$32,966
Jump To
Filing Snapshot
Filing Period
Jan 1, 2018 to Dec 31, 2018
Signed
Apr 26, 2019
Return Version
2018v3.1
Gross Receipts
$262,869
Mission and Program Overview

Mission

Central Oak Heights is a seasonal campground offering worship, recreational, sporting and community opportunities for its cottages, their families, many organizations and individuals from the area.

Provision of camping, educational and spiritual enrichment for members and guests.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$714,712$725,284▲ $10,572
Investments in Publicly Traded Securities-$106,887-
Cash and Non-Interest-Bearing Accounts$21,247$44,743▲ $23,496
Savings and Temporary Cash Investments$154,264$29,857▼ $124,407
Total Assets$890,223$906,771▲ $16,548
Liabilities
Other Liabilities$16,785$0▼ $16,785
Accounts Payable and Accrued Expenses$1,045$1,412▲ $367
Total Liabilities$17,830$1,412▼ $16,418
Net Assets / Fund Balance
Unrestricted Net Assets$745,761$750,823▲ $5,062
Permanently Rstr Net Assets$89,952$117,605▲ $27,653
Temporarily Rstr Net Assets$36,680$36,931▲ $251
Total Net Assets Fund Balance$872,393$905,359▲ $32,966
Total Liabilities and Net Assets / Fund Balance$890,223$906,771▲ $16,548

Asset Categories

AssetBook ValueDepreciationBasis
Land$674,830-$674,830
Equipment$33,041$38,997$72,038
Other Land Buildings$17,413$20,366$37,779

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2018$89,952$28,088--$117,605
2017$21,538$68,610--$89,952
2016$20,988$600--$21,538
2015$20,100$925--$20,988
2014$16,650$3,450--$20,100
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Phyllis DyerTreasurerPT$2,800$2,800

Board Members and Trustees

NameTitle
Don MetzgerPresident
Paula GappVice-President
Dale HeffnerBoard Member
Flo WaybrightBoard Member
Jerry MyersBoard Member
Laurie SmithBoard Member
Shari FinchBoard Member
Joan FisherSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$175,783
Program Service Revenue
$47,681
Investment Income
$6,054
Other Revenue
$27,822
All Other Contributions
$63,672
Change in Net Assets
$32,966
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$166,127
Salaries, Compensation, and Employee Benefits$58,247
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$46,500$3,748$0$50,248
Other Salaries and Wages$0$44,608$0$44,608
Other Expenses$37,617$0$0$37,617
Insurance$0$18,116$0$18,116
Other Employee Benefits$0$8,650$0$8,650
Fees for Services Other$0$8,025$0$8,025
All Other Expenses$6,135$524$0$6,659
Depreciation Depletion$5,902$0$0$5,902
Payroll Taxes$0$4,989$0$4,989
Office Expenses$63$4,496$0$4,559
Advertising$2,964$0$0$2,964
Interest$0$168$0$168
Total Functional Expenses$131,050$93,324$0$224,374
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
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
Filing and Contact Details

Filer

Filer Name
Central Oak Heights Association
EIN
23-2448588
Phone
5709891204
Address
75 Heritage Road, West Milton, PA 17886-8043

Signing Officer

Name
Paula Gapp
Title
President
Phone
5709891204
Signed
2019-04-26

Organization Details

Principal Officer
Paula Gapp
Formed
1987
Legal Domicile
Pa
Voting Board Members
9
Independent Board Members
9
Employees
9
Volunteers
45
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

Organization has members.

Pt VI, Line 7A

Organization has members with the power to election the governing body.

Pt VI, Line 19

Available upon request.

Pt VI, Line 11B

Form 990 reviewed by Finance Committee prior to filing.

Form 990, Part IX, Line 24E

Worship-Speakers/Music 549. 549. 0. 0.

Form 990, Part IX, Line 24E

Miscellaneous Expenses 2393. 2304. 89. 0.

Form 990, Part IX, Line 24E

Investment Fees 435. 0. 435. 0.

Form 990, Part IX, Line 24E

Activities/Events 382. 382. 0. 0.

Form 990, Part IX, Line 24E

Memorial Plaque 2900. 2900. 0. 0.

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IRS990/ProgramServiceRevenueGrp/Desc0Misc Programs
IRS990/ProgramServiceRevenueGrp/Desc1Lippert-Coleman Music Camp
IRS990/ProgramServiceRevenueGrp/Desc2Worship Offerings
IRS990/ProgramServiceRevenueGrp/Desc3Pool Fees
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/ExclusionAmt30
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt134207
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210716
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31895
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IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
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IRS990/PYContributionsGrantsAmt0200423
IRS990/PYExcessBenefitTransInd0false
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IRS990/PYTotalExpensesAmt0199382
IRS990/PYTotalRevenueAmt0258616
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IRS990/ReconcilationRevenueExpnssAmt032966
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IRS990/RentalIncomeOrLossGrp/RealAmt025200
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt075503
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0154264
IRS990/SavingsAndTempCashInvstGrp/EOYAmt029857
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0200423
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0129902
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0125505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0126200
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt01422
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02343
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0677
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt013262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt078410
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt076166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt070519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt085260
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt071815
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0382170
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06054
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt01422
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0677
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt013262
IRS990ScheduleA/InvestmentIncomeCYPct00.01150
IRS990ScheduleA/InvestmentIncomePYPct00.00810
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
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IRS990ScheduleA/PublicSupportTotal509Amt01139982
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0200421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0210765
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0198015
IRS990ScheduleA/Total509Grp/TotalAmt01139982
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01153244
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0117605
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt068610
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt089952
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt050
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt020988
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0600
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt021538
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt037
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt020100
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0925
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt020988
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt016650
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt03450
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt020100
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt033041
IRS990ScheduleD/EquipmentGrp/DepreciationAmt038997
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt072038
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0674830
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0674830
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt017413
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020366
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt037779
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Line of Credit
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct01.00000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0725284
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has members.

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.40$0.00$1.39$0.27$0.25$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.37$0.00$1.37$0.31$0.26$0.04
2022Detailed filing. Detailed filing data is available for this year.$1.33$0.00$1.33$0.30$0.27$0.04
2021Detailed filing. Detailed filing data is available for this year.$1.29$0.00$1.29$0.46$0.22$0.24
2020Detailed filing. Detailed filing data is available for this year.$1.06$0.00$1.06$0.26$0.18$0.09
2019Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.29$0.23$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.91$0.00$0.91$0.26$0.22$0.03
2017Detailed filing. Detailed filing data is available for this year.$0.89$0.02$0.87$0.26$0.20$0.06
2016Detailed filing. Detailed filing data is available for this year.$0.83$0.02$0.81$0.19$0.18$0.01
2015Detailed filing. Detailed filing data is available for this year.$0.82$0.02$0.80$0.20$0.19$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.80$0.01$0.79$0.24$0.20$0.04
2013Detailed filing. Detailed filing data is available for this year.$0.80$0.05$0.75$0.22$0.24$0.02
2012Summary only. Only limited summary data is available for this year.$0.82$0.04$0.78$0.17$0.20$0.03
2011Summary only. Only limited summary data is available for this year.$0.80$0.00$0.80$0.15$0.18$0.03
2010Summary only. Only limited summary data is available for this year.$0.83$0.00$0.83$0.14$0.14$0.00