Civic Intelligence

Central Oak Heights Association

990 • Fiscal year 2019 • EIN 23-2448588

Jan 01, 2019 to Dec 31, 2019 • Filed on Jul 06, 2020

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

30th percentile

0.00x

Higher debt load relative to assets than 30% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Liabilities / Revenue

33rd percentile

0.00x

Higher debt load relative to revenue than 33% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Net Margin

79th percentile

22%

Higher net margin than 79% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Top Officer Pay

51st percentile

$2,800

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2019

Asset Growth

59th percentile

7.2%

Faster asset growth than 59% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Revenue Growth

65th percentile

13%

Faster revenue growth than 65% of similar nonprofits.

2019 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2018 to 2019

Assets

Up

$971,646

Up $64,875 (+7.2%) from 2018

Net Assets

Up

$970,618

Up $65,259 (+7.2%) from 2018

Liabilities

Down

$1,028

Down $384 (-27%) from 2018

Revenue

Up

$291,164

Up $33,824 (+13%) from 2018

Expenses

Up

$225,905

Up $1,531 (+0.7%) from 2018

Net Income

Up

$65,259

Up $32,293 (+98%) from 2018

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

2019

Assets$971,646
Liabilities$1,028
Net Assets$970,618

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

2019

Revenue$291,164
Expenses$225,905
Net Income$65,259
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Jul 6, 2020
Return Version
2019v5.1
Gross Receipts
$298,723
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$725,284$734,330▲ $9,046
Investments in Publicly Traded Securities$106,887$171,299▲ $64,412
Cash and Non-Interest-Bearing Accounts$44,743$66,017▲ $21,274
Savings and Temporary Cash Investments$29,857--
Total Assets$906,771$971,646▲ $64,875
Liabilities
Accounts Payable and Accrued Expenses$1,412$1,028▼ $384
Other Liabilities$0$0→ $0
Total Liabilities$1,412$1,028▼ $384
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$750,823$779,963▲ $29,140
Net Assets With Donor Restrictions$154,536$190,655▲ $36,119
Total Net Assets Fund Balance$905,359$970,618▲ $65,259
Total Liabilities and Net Assets / Fund Balance$906,771$971,646▲ $64,875

Asset Categories

AssetBook ValueDepreciationBasis
Land$674,830-$674,830
Equipment$33,072$44,743$77,815
Other Land Buildings$26,428$22,190$48,618

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$117,605$23,050--$139,595
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
Compensation and Service Providers

Employees

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

Board Members and Trustees

NameTitle
Paula GappPresident
Dale HeffnerVice-President
Don MetzgerBoard Member
Jerry MyersBoard Member
Laurie SmithBoard Member
Mary Ellen KauffmanBoard Member
Shari FinchBoard Member
Joan FisherSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$192,683
Program Service Revenue
$46,055
Investment Income
$6,078
Other Revenue
$46,348
All Other Contributions
$58,943
Change in Net Assets
$65,259
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,041
Salaries, Compensation, and Employee Benefits$63,864
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$52,504$4,503$0$57,007
Other Salaries and Wages$0$49,555$0$49,555
Other Expenses$35,178$0$0$35,178
Insurance$0$16,776$0$16,776
Other Employee Benefits$0$9,655$0$9,655
Depreciation Depletion$7,570$0$0$7,570
Fees for Services Other$0$6,545$0$6,545
Office Expenses$1,094$5,071$0$6,165
Payroll Taxes$0$4,654$0$4,654
All Other Expenses$3,060$1,377$0$4,437
Advertising$1,533$0$0$1,533
Interest$0$232$0$232
Total Functional Expenses$127,537$98,368$0$225,905
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$1,135
Fundraising Direct Expenses$300
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 35% controlled entity
No
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
Dale Heffner
Title
Co-President
Phone
5709891204
Signed
2020-07-06

Organization Details

Principal Officer
Dale Heffner
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.

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IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt10
IRS990/OtherRevenueTotalAmt023041
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt049555
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt00
IRS990/OtherSalariesAndWagesGrp/TotalAmt049555
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04654
IRS990/PayrollTaxesGrp/ProgramServicesAmt00
IRS990/PayrollTaxesGrp/TotalAmt04654
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0Dale Heffner
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
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
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01192
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt129715
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt212659
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt32489
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt30
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0175783
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06054
IRS990/PYOtherExpensesAmt0166127
IRS990/PYOtherRevenueAmt027822
IRS990/PYProgramServiceRevenueAmt047681
IRS990/PYRevenuesLessExpensesAmt032966
IRS990/PYSalariesCompEmpBnftPaidAmt058247
IRS990/PYTotalExpensesAmt0224374
IRS990/PYTotalRevenueAmt0257340
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt065259
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt022367
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt091568
IRS990/SavingsAndTempCashInvstGrp/BOYAmt029857
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0192683
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0175783
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0200423
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0129902
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0125505
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0824296
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt06078
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt02766
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt01422
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt02343
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt018663
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt073731
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt078410
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt076166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt070519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt085260
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0384086
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt06078
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt02766
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt01422
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt02343
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt018663
IRS990ScheduleA/InvestmentIncomeCYPct00.01520
IRS990ScheduleA/InvestmentIncomePYPct00.01150
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.98480
IRS990ScheduleA/PublicSupportPY509Pct00.98850
IRS990ScheduleA/PublicSupportTotal509Amt01208382
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0266414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0254193
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0276589
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0200421
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0210765
IRS990ScheduleA/Total509Grp/TotalAmt01208382
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01227045
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/AgentTrusteeEtcInd0false
IRS990ScheduleD/CYEndwmtFundGrp/AdministrativeExpensesAmt01060
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0117605
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt023050
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0139595
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0435
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt089952
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt028088
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0117605
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0196
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt021538
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt068610
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt089952
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt050
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt020988
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0600
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt021538
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt037
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt020100
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0925
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt020988
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false

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