Civic Intelligence

Central Oak Heights Association

990 • Fiscal year 2020 • EIN 23-2448588

Jan 01, 2020 to Dec 31, 2020 • Filed on Apr 16, 2021

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

18th percentile

0.00x

Higher debt load relative to assets than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Liabilities / Revenue

18th percentile

0.00x

Higher debt load relative to revenue than 18% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Net Margin

83rd percentile

33%

Higher net margin than 83% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Top Officer Pay

38th percentile

$2,800

Higher top officer pay than 38% of similar nonprofits.

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

2020 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2020

Asset Growth

56th percentile

8.8%

Faster asset growth than 56% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Revenue Growth

32nd percentile

-10%

Faster revenue growth than 32% of similar nonprofits.

2020 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2020

Assets

Up

$1,056,712

Up $85,066 (+8.8%) from 2019

Net Assets

Up

$1,055,742

Up $85,124 (+8.8%) from 2019

Liabilities

Down

$970

Down $58 (-5.6%) from 2019

Revenue

Down

$260,733

Down $30,431 (-10%) from 2019

Expenses

Down

$175,609

Down $50,296 (-22%) from 2019

Net Income

Up

$85,124

Up $19,865 (+30%) from 2019

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

2020

Assets$1,056,712
Liabilities$970
Net Assets$1,055,742

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

2020

Revenue$260,733
Expenses$175,609
Net Income$85,124
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Apr 16, 2021
Return Version
2020v4.1
Gross Receipts
$268,505
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$734,330$771,490▲ $37,160
Investments in Publicly Traded Securities$171,299$220,295▲ $48,996
Cash and Non-Interest-Bearing Accounts$66,017$64,927▼ $1,090
Total Assets$971,646$1,056,712▲ $85,066
Liabilities
Accounts Payable and Accrued Expenses$1,028$970▼ $58
Other Liabilities$0$0→ $0
Total Liabilities$1,028$970▼ $58
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$779,963$814,558▲ $34,595
Net Assets With Donor Restrictions$190,655$241,184▲ $50,529
Total Net Assets Fund Balance$970,618$1,055,742▲ $85,124
Total Liabilities and Net Assets / Fund Balance$971,646$1,056,712▲ $85,066

Asset Categories

AssetBook ValueDepreciationBasis
Land$674,830-$674,830
Equipment$39,678$51,297$90,975
Other Land Buildings$56,982$24,936$81,918

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2020$139,595$20,000--$157,650
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
Compensation and Service Providers

Employees

NameTitleBaseTotal
Phyllis DyerTreasurer$2,800$2,800

Board Members and Trustees

NameTitle
Dale HeffnerCo-president
Laurie SmithCo-president
Don MetzgerBoard Member
Jerry MyersBoard Member
Mary Ellen KauffmanBoard Member
Shari FinchAssistant Secretary
Joan FisherSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$204,367
Program Service Revenue
$13,841
Investment Income
$25,944
Other Revenue
$16,581
All Other Contributions
$65,444
Change in Net Assets
$85,124
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$121,478
Salaries, Compensation, and Employee Benefits$54,131
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$45,186$5,461$0$50,647
Other Salaries and Wages$0$40,341$0$40,341
Insurance$0$19,215$0$19,215
Other Employee Benefits$0$10,365$0$10,365
Depreciation Depletion$9,300$0$0$9,300
Fees for Services Other$0$7,827$0$7,827
Office Expenses$73$4,375$0$4,448
Other Expenses$3,941$0$0$3,941
Payroll Taxes$0$3,425$0$3,425
All Other Expenses$2,405$150$0$2,555
Advertising$2,382$0$0$2,382
Total Functional Expenses$84,450$91,159$0$175,609
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 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
Laurie Smith
Title
Co-President
Phone
5709891204
Signed
2021-04-16

Organization Details

Principal Officer
Laurie Smith
Formed
1987
Legal Domicile
Pa
Voting Board Members
8
Independent Board Members
8
Employees
9
Volunteers
40
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/ProgramServiceRevenueGrp/ExclusionAmt20
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01158
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13475
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt29208
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt20
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0192683
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt06078
IRS990/PYOtherExpensesAmt0162041
IRS990/PYOtherRevenueAmt046348
IRS990/PYProgramServiceRevenueAmt046055
IRS990/PYRevenuesLessExpensesAmt065259
IRS990/PYSalariesCompEmpBnftPaidAmt063864
IRS990/PYTotalExpensesAmt0225905
IRS990/PYTotalRevenueAmt0291164
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt085124
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0-2795
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt030425
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0204367
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0192683
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0175783
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0200423
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0129902
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0903158
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt025944
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt06078
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt06054
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt02766
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt01422
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt042264
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt018818
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt073731
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt078410
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt076166
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt070519
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0317644
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt025944
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt06078
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt06054
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt02766
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt01422
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt042264
IRS990ScheduleA/InvestmentIncomeCYPct00.03350
IRS990ScheduleA/InvestmentIncomePYPct00.01520
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00
IRS990ScheduleA/PublicSupportCY509Pct00.96650
IRS990ScheduleA/PublicSupportPY509Pct00.98480
IRS990ScheduleA/PublicSupportTotal509Amt01220802
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0223185
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0266414
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0254193
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0276589
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0200421
IRS990ScheduleA/Total509Grp/TotalAmt01220802
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01263066
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/AdministrativeExpensesAmt01945
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0139595
IRS990ScheduleD/CYEndwmtFundGrp/ContributionsAmt020000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0157650
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt01060
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0117605
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/ContributionsAmt023050
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0139595
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/AdministrativeExpensesAmt0435
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt089952
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt028088
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0117605
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/AdministrativeExpensesAmt0196
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt021538
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt068610
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt089952
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/AdministrativeExpensesAmt050
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt020988
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt0600
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt021538
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt039678
IRS990ScheduleD/EquipmentGrp/DepreciationAmt051297
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt090975
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0674830
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0674830
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt056982
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt024936
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt081918
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt00
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Line of Credit
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0771490
IRS990ScheduleD/TotalLiabilityAmt00
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Organization has members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Organization has members with the power to election the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Form 990 reviewed by Finance Committee prior to filing.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b

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