Civic Intelligence

Ocoee River Outfitters Association

990EZ • Fiscal year 2024 • EIN 26-0231099

Jan 01, 2024 to Dec 31, 2024 • Filed on Jul 08, 2025

Organization ProfileN/A
PO Box 664Benton, TN 37307

(423) 338-0995

Siviq Scores

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

Liabilities / Assets

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

45th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Net Margin

4th percentile

-84%

Higher net margin than 4% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Top Officer Pay

74th percentile

$0

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2024 filings • 501(c)6 • <$500k nonprofits • Source year 2024

Asset Growth

11th percentile

-35%

Faster asset growth than 11% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-13%

Faster revenue growth than 23% of similar nonprofits.

2024 filings • 501(c)6 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets45th percentile

Assets

Down

$16,383

Down $8,769 (-35%) from 2023

Net Assets

Down

$16,383

Down $8,769 (-35%) from 2023

Liabilities

$0

No earlier filing loaded for comparison.

Revenue And Expenses
Liabilities / Revenue45th percentileNet Margin4th percentile

Revenue

Down

$10,500

Down $1,500 (-13%) from 2023

Expenses

Up

$19,269

Up $7,215 (+60%) from 2023

Net Income

Down

-$8,769

Down $8,715 (-16139%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth11th percentile

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

$600K$400K$200K$0Assets 2013: $539,976Liabilities 2013: $490,923Net Assets 2013: $49,0532013Assets 2014: $420,059Liabilities 2014: $360,388Net Assets 2014: $59,6712014Assets 2015: $303,537Liabilities 2015: $224,923Net Assets 2015: $78,6142015Assets 2016: $185,574Liabilities 2016: $100,573Net Assets 2016: $85,0012016Assets 2017: $52,421Liabilities 2017: $4,375Net Assets 2017: $48,0462017Assets 2018: $32,283Liabilities 2018: $0Net Assets 2018: $32,2832018Assets 2019: $25,925Net Assets 2019: $25,9252019Assets 2020: $27,126Net Assets 2020: $27,1262020Assets 2021: $30,332Net Assets 2021: $30,3322021Assets 2022: $19,206Net Assets 2022: $19,2062022Assets 2023: $25,152Net Assets 2023: $25,1522023Assets 2024: $16,383Liabilities 2024: $0Net Assets 2024: $16,3832024

Highlighted filing

2024

Assets$16,383
Liabilities$0
Net Assets$16,383
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$300K$200K$100K$0-$100KRevenue 2013: $176,749Expenses 2013: $178,821Net Income 2013: -$2,0722013Revenue 2014: $178,283Expenses 2014: $167,665Net Income 2014: $10,6182014Revenue 2015: $242,011Expenses 2015: $223,068Net Income 2015: $18,9432015Revenue 2016: $209,647Expenses 2016: $203,260Net Income 2016: $6,3872016Revenue 2017: $168,236Expenses 2017: $205,191Net Income 2017: -$36,9552017Revenue 2018: $21,008Expenses 2018: $36,710Net Income 2018: -$15,7022018Revenue 2019: $29,251Expenses 2019: $35,609Net Income 2019: -$6,3582019Revenue 2020: $20,550Expenses 2020: $19,349Net Income 2020: $1,2012020Revenue 2021: $29,500Expenses 2021: $26,294Net Income 2021: $3,2062021Revenue 2022: $15,000Expenses 2022: $26,126Net Income 2022: -$11,1262022Revenue 2023: $12,000Expenses 2023: $12,054Net Income 2023: -$542023Revenue 2024: $10,500Expenses 2024: $19,269Net Income 2024: -$8,7692024

Highlighted filing

2024

Revenue$10,500
Expenses$19,269
Net Income-$8,769
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$10,500
Mission and Program Overview

Mission

Help association members secure recreational permitting and water release, create industry standards and practices that allow the general public to enjoy recreational activities in and around the cherokee national forest and ocoee river region.

Help association members secure recreational permitting and water release, create industry standards and practice that allow the general public to enjoy recreational activities in and around the cherokee national forest and ocoee river region.

Program Services

DescriptionGrantsExpenses
THE ASSOCIATION WORKS WITH LOCAL LEGISLATORS AND LOBBYING GROUPS TO ENSURE THE LOCAL RESOURCES REMAIN AVAILABLE FOR BOTH THE PUBLIC AS WELL AS THE BUSINESS IN THE OCOEE REGION.$0$19,269
Compensation and Service Providers
Top Officer Pay74th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CARLO SMITHPresident-$0--
LANCE LUKEVice President-$0--
RYAN COOKPast President-$0--
Political and Lobbying Activity
In-house lobbying only
No

Reported Spending and Taxes

Line ItemAmount
Current Year Nondeductible Lobbying and Political Cost$18,000
Total Nondeductible Lobbying and Political Cost$18,000
Filing and Contact Details

Filer

Filer Name
Ocoee River Outfitters Association
EIN
26-0231099
Phone
4233380995
Address
PO BOX 664, BENTON, TN 37307

Signing Officer

Name
Carlo Smith
Title
President
Phone
4233380995
Signed
2025-07-08

Preparer

Firm
Johnson Hickey & Murchison Pc
Address
1040 WILLIAM WAY NW, CLEVELAND, TN 37312
Preparer
Kelvin Bishop
Phone
4234726543
Raw XML Appendix106 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd00
IRS990EZ/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CARLO SMITH
IRS990EZ/BooksInCareOfDetail/PhoneNum08652500921
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 664
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BENTON
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0TN
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd037307
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt025152
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt016383
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd00
IRS990EZ/ContributionsGiftsGrantsEtcAmt010500
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd00
IRS990EZ/ExcessOrDeficitForYearAmt0-8769
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt019185
IRS990EZ/ForeignFinancialAccountInd00
IRS990EZ/ForeignOfficeInd00
IRS990EZ/Form990TotalAssetsGrp/BOYAmt025152
IRS990EZ/Form990TotalAssetsGrp/EOYAmt016383
IRS990EZ/GrossReceiptsAmt010500
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartVInd0X
IRS990EZ/MadeLoansToFromOfficersInd00
IRS990EZ/MethodOfAccountingAccrualInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt025152
IRS990EZ/NetAssetsOrFundBalancesEOYAmt016383
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt025152
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt016383
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0CARLO SMITH
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LANCE LUKE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2RYAN COOK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2PAST PRESIDENT
IRS990EZ/OperateHospitalInd00
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd00
IRS990EZ/OrganizationHadUBIInd00
IRS990EZ/OtherChangesInNetAssetsAmt00
IRS990EZ/PoliticalCampaignActyInd00
IRS990EZ/PrimaryExemptPurposeTxt0HELP ASSOCIATION MEMBERS SECURE RECREATIONAL PERMITTING AND WATER RELEASE, CREATE INDUSTRY STANDARDS AND PRACTICE THAT ALLOW THE GENERAL PUBLIC TO ENJOY RECREATIONAL ACTIVITIES IN AND AROUND THE CHEROKEE NATIONAL FOREST AND OCOEE RIVER REGION.
IRS990EZ/PrintingPublicationsPostageAmt084
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0THE ASSOCIATION WORKS WITH LOCAL LEGISLATORS AND LOBBYING GROUPS TO ENSURE THE LOCAL RESOURCES REMAIN AVAILABLE FOR BOTH THE PUBLIC AS WELL AS THE BUSINESS IN THE OCOEE REGION.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt019269
IRS990EZ/ProhibitedTaxShelterTransInd00
IRS990EZ/RelatedOrganizationCtrlEntInd00
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SubjectToProxyTaxInd01
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt00
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt00
IRS990EZ/TanningServicesProvidedInd00
IRS990EZ/TotalExpensesAmt019269
IRS990EZ/TotalProgramServiceExpensesAmt019269
IRS990EZ/TotalRevenueAmt010500
IRS990EZ/TransactionWithControlEntInd00
IRS990EZ/TypeOfOrganizationAssocInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleC/AggregateReportedDuesNtcAmt010500
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/CarriedOverAmt00
IRS990ScheduleC/DuesAssessmentsAmt010500
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt018000
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt018000
IRS990ScheduleC/OnlyInHouseLobbyingInd00
IRS990ScheduleC/SubstantiallyAllDuesNondedInd00
TransferPrsnlBnftContractsDecl/DeclarationDesc0THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CARLO SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04233380995
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OCOEE RIVER OUTFITTERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OCOE
ReturnHeader/Filer/EIN0260231099
ReturnHeader/Filer/PhoneNum04233380995
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 664
ReturnHeader/Filer/USAddress/CityNm0BENTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd037307
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0621046406
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0JOHNSON HICKEY & MURCHISON PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01040 WILLIAM WAY NW
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CLEVELAND
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd037312
ReturnHeader/PreparerPersonGrp/PhoneNum04234726543
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KELVIN BISHOP
ReturnHeader/ReturnTs02025-07-08T15:20:31-05:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,383
Liabilities
$0
Net assets
$16,383
Revenue
$10,500
Expenses
$19,269
Net income
-$8,769
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.11$0.19$0.09
2023Detailed filing. Detailed filing data is available for this year.$0.25$0.25$0.12$0.12$0.00
2022Detailed filing. Detailed filing data is available for this year.$0.19$0.19$0.15$0.26$0.11
2021Detailed filing. Detailed filing data is available for this year.$0.30$0.30$0.30$0.26$0.03
2020Detailed filing. Detailed filing data is available for this year.$0.27$0.27$0.21$0.19$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.26$0.26$0.29$0.36$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.32$0.00$0.32$0.21$0.37$0.16
2017Detailed filing. Detailed filing data is available for this year.$0.52$0.04$0.48$1.68$2.05$0.37
2016Detailed filing. Detailed filing data is available for this year.$1.86$1.01$0.85$2.10$2.03$0.06
2015Detailed filing. Detailed filing data is available for this year.$3.04$2.25$0.79$2.42$2.23$0.19
2014Detailed filing. Detailed filing data is available for this year.$4.20$3.60$0.60$1.78$1.68$0.11
2013Detailed filing. Detailed filing data is available for this year.$5.40$4.91$0.49$1.77$1.79$0.02