Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
EIN 55-0420839 • 501(c)7 • Elkview, WV
Profile
COMMUNITY SWIMMING POOL
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
75th percentile
Higher debt load relative to assets than 75% of similar nonprofits.
Liabilities / Revenue
74th percentile
Higher debt load relative to revenue than 74% of similar nonprofits.
Net Margin
15th percentile
Higher net margin than 15% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
22nd percentile
Faster asset growth than 22% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Assets
Down$119,574
Down $25,785 (-18%) from 2023
Liabilities
Up$8,549
Up $8,549 from 2023
Net Assets
Down$111,025
Down $34,334 (-24%) from 2023
Revenue
Up$175,826
Up $5,197 (+3.0%) from 2023
Expenses
Up$210,160
Up $54,459 (+35%) from 2023
Net Income
Down-$34,334
Down $49,262 (-330%) from 2023
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
COMMUNITY SWIMMING POOL
| Description | Grants | Expenses |
|---|---|---|
| COMMUNITY SWIMMING POOL | - | $209,564 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PJ Perry | President | - | $0 | - | - |
| Larry Abshire | Vice-President | - | $0 | - | - |
| Jim Riley | Treasurer | - | $0 | - | - |
| Sarah Stover | Secretary | - | $0 | - | - |
| Chris Allen | Director | - | $0 | - | - |
| Fred Brogan | Director | - | $0 | - | - |
| Mindy Gardner | Director | - | $0 | - | - |
| Travis Lynn | Director | - | $0 | - | - |
| Karen Copenhaver | Treasurer | - | $0 | - | - |
| Craig Stuck | Director | - | $0 | - | - |
| Saundra Uy | Director | - | $0 | - | - |
“Description AmountConcessions 37,354Guest Fees 5,759”
“Description AmountDepreciation from 4562 10,372Administrative 464Bank Fees 18Concession Stand 22,915Swim Team Expenses 2,053Insurance 5,500Meals 83Payroll Taxes 6,240Property Taxes 11,973Social Activities 1,234Certication Exp 329Donation 100Merchant Account Fees 1,679Non Deductible 596”
“Category Beginning of Year End of YearInventory/Other 1,100 1,100”
“Category Beginning of Year End of YearNotes Payable 0 7,824A/R 0 725”
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/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Jim Riley |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 3049354801 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 727 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Elkview |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | WV |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 25071 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 71576 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 48437 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -34334 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 1200 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 145359 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 119574 |
| IRS990EZ/GrossReceiptsAmt | 0 | 175826 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 72683 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 70037 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 132713 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 145359 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 111025 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 145359 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 111025 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 81004 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 3.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 0.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PJ Perry |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Larry Abshire |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Jim Riley |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Sarah Stover |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Chris Allen |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Fred Brogan |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Mindy Gardner |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Travis Lynn |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Karen Copenhaver |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | Craig Stuck |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | Saundra Uy |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice-President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Director |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1100 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 1100 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 63556 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 43113 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | COMMUNITY SWIMMING POOL |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 81 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | COMMUNITY SWIMMING POOL |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 209564 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 64319 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 8549 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 210160 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 209564 |
| IRS990EZ/TotalRevenueAmt | 0 | 175826 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description AmountConcessions 37,354Guest Fees 5,759 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description AmountDepreciation from 4562 10,372Administrative 464Bank Fees 18Concession Stand 22,915Swim Team Expenses 2,053Insurance 5,500Meals 83Payroll Taxes 6,240Property Taxes 11,973Social Activities 1,234Certication Exp 329Donation 100Merchant Account Fees 1,679Non Deductible 596 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Category Beginning of Year End of YearInventory/Other 1,100 1,100 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Category Beginning of Year End of YearNotes Payable 0 7,824A/R 0 725 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Description of other revenue Part I line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Description of other expenses Part I line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Description of other assets Part II line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Description of total liabilities Part II line 26 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | LARRY ABSHIRE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Vice-President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 3045467894 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-17 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | Elkland Pool Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ELKL |
| ReturnHeader/Filer/EIN | 0 | 550420839 |
| ReturnHeader/Filer/InCareOfNm | 0 | % Larry Abshire |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO Box 727 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Elkview |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 25071 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 800462093 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Ford & Sweeney Accounting and Tax |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 4402 Crede Drive |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Charleston |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | WV |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 25302 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 3049354801 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-11-17 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | LEIGH A FORD CPA |
| ReturnHeader/ReturnTs | 0 | 2025-11-17T18:05:46-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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