Civic Intelligence

Four Oaks Community Swimming Pool Inc

EIN 56-1207898 • 501(c)7 • Four Oaks, NC

Profile

RECREATION

PO Box 883Four Oaks, NC 27524

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.00x

Higher debt load relative to assets than 59% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

59th percentile

0.00x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Net Margin

33rd percentile

-3.6%

Higher net margin than 33% of similar nonprofits.

501(c)7 • <$500k nonprofits • Source year 2025

Top Officer Pay

96th percentile

$4,605

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 6.0% of source-year revenue.

501(c)7 • <$500k nonprofits • Source year 2025

Asset Growth

24th percentile

-15%

Faster asset growth than 24% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

59th percentile

5.5%

Faster revenue growth than 59% of similar nonprofits.

501(c)7 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$15,528

Down $2,764 (-15%) from 2024

Liabilities

Up

$12

Up $3 (+33%) from 2024

Net Assets

Down

$15,516

Down $2,767 (-15%) from 2024

Operations
Liabilities / Revenue59th percentileNet Margin33rd percentile

Revenue

Up

$76,816

Up $3,999 (+5.5%) from 2024

Expenses

Up

$79,583

Up $15,492 (+24%) from 2024

Net Income

Down

-$2,767

Down $11,493 (-132%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth24th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30K$20K$10K$0Assets 2011: $20,700Liabilities 2011: $02011Assets 2012: $25,749Net Assets 2012: $25,7492012Assets 2013: $20,824Net Assets 2013: $20,8242013Assets 2014: $21,739Net Assets 2014: $21,7392014Assets 2015: $8,503Net Assets 2015: $8,5032015Assets 2016: $7,207Net Assets 2016: $7,2072016Assets 2017: $17,076Net Assets 2017: $17,0762017Assets 2018: $21,106Liabilities 2018: $351Net Assets 2018: $20,7552018Assets 2019: $19,248Liabilities 2019: $1,426Net Assets 2019: $17,8222019Assets 2020: $19,360Liabilities 2020: $647Net Assets 2020: $18,7132020Assets 2021: $24,786Liabilities 2021: $306Net Assets 2021: $24,4802021Assets 2022: $11,041Liabilities 2022: $385Net Assets 2022: $10,6562022Assets 2023: $9,861Liabilities 2023: $304Net Assets 2023: $9,5572023Assets 2024: $18,292Liabilities 2024: $9Net Assets 2024: $18,2832024Assets 2025: $15,528Liabilities 2025: $12Net Assets 2025: $15,5162025

Highlighted filing

2025

Assets$15,528
Liabilities$12
Net Assets$15,516
Open 2025 Filing

Operations Trend

Revenue Growth59th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$100K$50K$0-$50KRevenue 2011: $60,672Expenses 2011: $48,452Net Income 2011: $12,2202011Revenue 2012: $60,953Expenses 2012: $55,904Net Income 2012: $5,0492012Revenue 2013: $56,947Expenses 2013: $61,872Net Income 2013: -$4,9252013Revenue 2014: $60,873Expenses 2014: $59,958Net Income 2014: $9152014Revenue 2015: $54,770Expenses 2015: $68,006Net Income 2015: -$13,2362015Revenue 2016: $54,087Expenses 2016: $55,383Net Income 2016: -$1,2962016Revenue 2017: $64,694Expenses 2017: $54,825Net Income 2017: $9,8692017Revenue 2018: $60,291Expenses 2018: $56,612Net Income 2018: $3,6792018Revenue 2019: $63,548Expenses 2019: $66,481Net Income 2019: -$2,9332019Revenue 2020: $54,151Expenses 2020: $53,260Net Income 2020: $8912020Revenue 2021: $57,828Expenses 2021: $52,061Net Income 2021: $5,7672021Revenue 2022: $56,506Expenses 2022: $70,330Net Income 2022: -$13,8242022Revenue 2023: $54,810Expenses 2023: $55,909Net Income 2023: -$1,0992023Revenue 2024: $72,817Expenses 2024: $64,091Net Income 2024: $8,7262024Revenue 2025: $76,816Expenses 2025: $79,583Net Income 2025: -$2,7672025

Highlighted filing

2025

Revenue$76,816
Expenses$79,583
Net Income-$2,767
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$15,528
Liabilities
$12
Net assets
$15,516
Revenue
$76,816
Expenses
$79,583
Net income
-$2,767
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$15.5$0.01$15.5$76.8$79.6$2.77
2024Detailed filing. Detailed filing data is available for this year.$18.3$0.01$18.3$72.8$64.1$8.73
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.86$0.30$9.56$54.8$55.9$1.10
2022Detailed filing. Detailed filing data is available for this year.$11.0$0.39$10.7$56.5$70.3$13.8
2021Detailed filing. Detailed filing data is available for this year.$24.8$0.31$24.5$57.8$52.1$5.77
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$0.65$18.7$54.2$53.3$0.89
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.2$1.43$17.8$63.5$66.5$2.93
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.1$0.35$20.8$60.3$56.6$3.68
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$17.1$17.1$64.7$54.8$9.87
2016Detailed filing. Detailed filing data is available for this year.$7.21$7.21$54.1$55.4$1.30
2015Detailed filing. Detailed filing data is available for this year.$8.50$8.50$54.8$68.0$13.2
2014Detailed filing. Detailed filing data is available for this year.$21.7$21.7$60.9$60.0$0.92
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$20.8$20.8$56.9$61.9$4.93
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$25.7$25.7$61.0$55.9$5.05
2011Summary only. Only limited summary data is available for this year.$20.7$0.00$60.7$48.5$12.2
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2024 to Sep 30, 2025
Signed
Feb 14, 2026
Return Version
2024v5.2
Gross Receipts
$76,816
Mission and Program Overview

Mission

RECREATION

Program Services

DescriptionGrantsExpenses
OPERATE A COMMUNITY POOL FOR THE CITIZENS OF FOUR OAKS AND THE SURROUNDING COMMUNITY. MEMBERSHIPS ISSUED IN 2025WERE APPROXIMATELY 162.$0$79,583
Compensation and Service Providers
Top Officer Pay96th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CHRISTIE JACKSONVice-President/ManagerPT$4,605-$4,605
MELANIE MCCULLENDirector/ManagerPT$3,855-$3,855
HEIDI JOHNSONTreasurer/ManagerPT$878-$878
MICHAEL BRADLEYPresident-$0--
MICHELLE BRADLEYSecretary-$0--
ANDY JACKSONDirector-$0--
MARY CATHERINE ALLENDirector-$0--
KAYLIE DOWLESSDirector-$0--
BRANDON RAYNORDirector-$0--
DENISE THOMPSONDirector-$0--
JIMMY BEASLEYDirector-$0--
KELLY BEASLEYDirector-$0--
Filing and Contact Details

Filer

Filer Name
Four Oaks Community Swimming Pool Inc
EIN
56-1207898
Phone
9199636337
Address
PO BOX 883, FOUR OAKS, NC 27524

Signing Officer

Name
Heidi R Johnson
Title
Treasurer
Phone
9199636337
Signed
2026-02-14
Discuss with paid preparer
Yes

Preparer

Firm
Anita C Stephenson CPA
Address
PO BOX 337, FOUR OAKS, NC 27524
Preparer
Anita C Stephenson CPA
Phone
9199636337
Supplemental Narrative

Additional Explanations

Form 990EZ, Part I, Line 8

“CONCESSIONS 9301.”

Form 990EZ, Part I, Line 16

“Pool shares refunded 2800.”

Form 990EZ, Part I, Line 16

“Concession supplies 6628.”

Form 990EZ, Part I, Line 16

“POOL SUPPLIES 6035.”

Form 990EZ, Part I, Line 16

“POOL EQUIPMENT 9934.”

Form 990EZ, Part I, Line 16

“CONTRACT LABOR 2125.”

Form 990EZ, Part I, Line 16

“Pool repairs & maintenance 2659.”

Form 990EZ, Part I, Line 16

“INSURANCE 8032.”

Form 990EZ, Part I, Line 16

“PAYROLL TAXES 2153.”

Form 990EZ, Part I, Line 16

“Other taxes & licenses 3823.”

Form 990EZ, Part I, Line 16

“Postage & office supplies 326.”

Form 990EZ, Part I, Line 16

“BANK FEES 113.”

Form 990EZ, Part I, Line 16

“Lifeguard certification 285.”

Form 990EZ, Part II, Line 26

“Accrued payroll taxes 9. 12.”

Raw XML Appendix195 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
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IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0BENSON
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IRS990EZ/CostOfGoodsSoldAmt00
IRS990EZ/CostOrOtherBasisExpenseSaleAmt00
IRS990EZ/DirectIndirectPltclExpendAmt00
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-2767
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt03879
IRS990EZ/ForeignFinancialAccountInd0false
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IRS990EZ/FundraisingGrossIncomeAmt00
IRS990EZ/GainOrLossFromSaleOfAssetsAmt00
IRS990EZ/GrossProfitLossSlsOfInvntryAmt00
IRS990EZ/GrossReceiptsAmt076816
IRS990EZ/GrossReceiptsForPublicUseAmt00
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InitiationFeesAndCapContriAmt09600
IRS990EZ/InvestmentIncomeAmt00
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MembershipDuesAmt067515
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt018283
IRS990EZ/NetAssetsOrFundBalancesEOYAmt015516
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt018283
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt03.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt14605
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt2878
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt43855
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt50
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt60
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt20
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt70
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt80
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt90
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt100
IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt110
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0MICHAEL BRADLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1CHRISTIE JACKSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2HEIDI JOHNSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MICHELLE BRADLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4MELANIE MCCULLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5ANDY JACKSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm6MARY CATHERINE ALLEN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm7KAYLIE DOWLESS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm8BRANDON RAYNOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm9DENISE THOMPSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm10JIMMY BEASLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm11KELLY BEASLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VICE-PRESIDENT/MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2TREASURER/MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR/MANAGER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt6DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt7DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt8DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt9DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt10DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt11DIRECTOR
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt044913
IRS990EZ/OtherRevenueTotalAmt09301
IRS990EZ/PrimaryExemptPurposeTxt0RECREATION
IRS990EZ/ProgramServiceRevenueAmt00
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0OPERATE A COMMUNITY POOL FOR THE CITIZENS OF FOUR OAKS AND THE SURROUNDING COMMUNITY. MEMBERSHIPS ISSUED IN 2025WERE APPROXIMATELY 162.
IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt00
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IRS990EZ/ProhibitedTaxShelterTransInd0false
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IRS990EZ/SalariesOtherCompEmplBnftAmt025960
IRS990EZ/ScheduleBNotRequiredInd0X
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IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt09
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt012
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt079583
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IRS990EZ/TotalRevenueAmt076816
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CONCESSIONS 9301.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1POOL SHARES REFUNDED 2800.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONCESSION SUPPLIES 6628.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3POOL SUPPLIES 6035.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4POOL EQUIPMENT 9934.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR 2125.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6POOL REPAIRS & MAINTENANCE 2659.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7INSURANCE 8032.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8PAYROLL TAXES 2153.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9OTHER TAXES & LICENSES 3823.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10POSTAGE & OFFICE SUPPLIES 326.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11BANK FEES 113.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12LIFEGUARD CERTIFICATION 285.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13ACCRUED PAYROLL TAXES 9. 12.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990EZ, Part I, Line 8
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Form 990EZ, Part I, Line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Form 990EZ, Part II, Line 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0HEIDI R JOHNSON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09199636337
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOUR OAKS COMMUNITY SWIMMING POOL INC
ReturnHeader/Filer/BusinessNameControlTxt0FOUR
ReturnHeader/Filer/EIN0561207898
ReturnHeader/Filer/PhoneNum09199636337
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 883
ReturnHeader/Filer/USAddress/CityNm0FOUR OAKS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd027524
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0203092490
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0ANITA C STEPHENSON CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 337
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FOUR OAKS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd027524
ReturnHeader/PreparerPersonGrp/PhoneNum09199636337
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Anita C Stephenson CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02026-02-16T05:08:11-08:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-10-01
ReturnHeader/TaxPeriodEndDt02025-09-30
ReturnHeader/TaxYr02024

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