Civic Intelligence

Forest Hills Country Club Association Inc

EIN 93-0524902 • 501(c)4 • Reedsport, OR

Profile

To provide low cost golf opportunities to encourage health exercise & recreation by community members & visitors.

C/O Jackson And Jackson Cpa PcReedsport, OR 97467
Siviq Scores

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

Liabilities / Assets

70th percentile

0.03x

Higher debt load relative to assets than 70% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.03x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Net Margin

59th percentile

6.6%

Higher net margin than 59% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2024

Top Officer Pay

97th percentile

$56,017

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 14.4% of source-year revenue.

501(c)4 • <$500k nonprofits • Source year 2024

Asset Growth

66th percentile

5.6%

Faster asset growth than 66% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

78th percentile

21%

Faster revenue growth than 78% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets70th percentile

Assets

Up

$469,827

Up $25,044 (+5.6%) from 2023

Liabilities

Down

$12,886

Down $631 (-4.7%) from 2023

Net Assets

Up

$456,941

Up $25,675 (+6.0%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin59th percentile

Revenue

Up

$388,390

Up $68,350 (+21%) from 2023

Expenses

Up

$362,916

Up $1,109 (+0.3%) from 2023

Net Income

Up

$25,474

Up $67,241 (+161%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth66th percentile

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

$600K$400K$200K$0Assets 2011: $412,572Liabilities 2011: $18,327Net Assets 2011: $394,2452011Assets 2012: $403,586Liabilities 2012: $10,356Net Assets 2012: $393,2302012Assets 2013: $421,670Liabilities 2013: $1,942Net Assets 2013: $419,7282013Assets 2014: $422,951Liabilities 2014: $2,637Net Assets 2014: $420,3142014Assets 2015: $418,591Liabilities 2015: $2,187Net Assets 2015: $416,4042015Assets 2016: $420,557Liabilities 2016: $2,289Net Assets 2016: $418,2682016Assets 2017: $413,813Liabilities 2017: $2,635Net Assets 2017: $411,1782017Assets 2018: $407,746Liabilities 2018: $2,956Net Assets 2018: $404,7902018Assets 2019: $427,468Liabilities 2019: $3,204Net Assets 2019: $424,2642019Assets 2020: $448,346Liabilities 2020: $3,938Net Assets 2020: $444,4082020Assets 2021: $467,333Liabilities 2021: $4,296Net Assets 2021: $463,0372021Assets 2022: $477,382Liabilities 2022: $4,349Net Assets 2022: $473,0332022Assets 2023: $444,783Liabilities 2023: $13,517Net Assets 2023: $431,2662023Assets 2024: $469,827Liabilities 2024: $12,886Net Assets 2024: $456,9412024

Highlighted filing

2024

Assets$469,827
Liabilities$12,886
Net Assets$456,941
Open 2024 Filing

Operations Trend

Revenue Growth78th percentile

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

$400K$200K$0-$200KRevenue 2011: $258,031Expenses 2011: $270,738Net Income 2011: -$12,7072011Revenue 2012: $271,675Expenses 2012: $272,690Net Income 2012: -$1,0152012Revenue 2013: $279,016Expenses 2013: $252,518Net Income 2013: $26,4982013Revenue 2014: $233,480Expenses 2014: $232,894Net Income 2014: $5862014Revenue 2015: $235,485Expenses 2015: $239,395Net Income 2015: -$3,9102015Revenue 2016: $228,979Expenses 2016: $227,115Net Income 2016: $1,8642016Revenue 2017: $208,979Expenses 2017: $216,069Net Income 2017: -$7,0902017Revenue 2018: $229,716Expenses 2018: $236,104Net Income 2018: -$6,3882018Revenue 2019: $226,369Expenses 2019: $206,895Net Income 2019: $19,4742019Revenue 2020: $259,278Expenses 2020: $239,134Net Income 2020: $20,1442020Revenue 2021: $311,875Expenses 2021: $293,246Net Income 2021: $18,6292021Revenue 2022: $303,205Expenses 2022: $293,209Net Income 2022: $9,9962022Revenue 2023: $320,040Expenses 2023: $361,807Net Income 2023: -$41,7672023Revenue 2024: $388,390Expenses 2024: $362,916Net Income 2024: $25,4742024

Highlighted filing

2024

Revenue$388,390
Expenses$362,916
Net Income$25,474
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$469,827
Liabilities
$12,886
Net assets
$456,941
Revenue
$388,390
Expenses
$362,916
Net income
$25,474
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.70$0.13$4.57$3.88$3.63$0.25
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.45$0.14$4.31$3.20$3.62$0.42
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.77$0.04$4.73$3.03$2.93$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.67$0.04$4.63$3.12$2.93$0.19
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.48$0.04$4.44$2.59$2.39$0.20
2019Summary only. Only limited summary data is available for this year.$4.27$0.03$4.24$2.26$2.07$0.19
2018Summary only. Only limited summary data is available for this year.$4.08$0.03$4.05$2.30$2.36$0.06
2017Summary only. Only limited summary data is available for this year.$4.14$0.03$4.11$2.09$2.16$0.07
2016Summary only. Only limited summary data is available for this year.$4.21$0.02$4.18$2.29$2.27$0.02
2015Summary only. Only limited summary data is available for this year.$4.19$0.02$4.16$2.35$2.39$0.04
2014Summary only. Only limited summary data is available for this year.$4.23$0.03$4.20$2.33$2.33$0.01
2013Summary only. Only limited summary data is available for this year.$4.22$0.02$4.20$2.79$2.53$0.26
2012Summary only. Only limited summary data is available for this year.$4.04$0.10$3.93$2.72$2.73$0.01
2011Summary only. Only limited summary data is available for this year.$4.13$0.18$3.94$2.58$2.71$0.13
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 18, 2025
Return Version
2024v5.1
Gross Receipts
$388,390
Mission and Program Overview

Mission

To provide low cost golf opportunities to encourage health exercise & recreation by community members & visitors.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pd in Cap Srpls Land Bldg Eqp Fund$431,266$456,941▲ $25,675
Land, Buildings, and Equipment, Net$392,999$392,999→ $0
Cash and Non-Interest-Bearing Accounts$51,784$75,055▲ $23,271
Savings and Temporary Cash Investments$0$1,632▲ $1,632
Accounts Receivable$0$141▲ $141
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$444,783$469,827▲ $25,044
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$3,921$7,024▲ $3,103
Deferred Revenue$9,596$5,862▼ $3,734
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$13,517$12,886▼ $631
Net Assets / Fund Balance
Total Net Assets Fund Balance$431,266$456,941▲ $25,675
Total Liabilities and Net Assets / Fund Balance$444,783$469,827▲ $25,044

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$51,713$371,491$423,204
Buildings$111,779$197,708$309,487
Land$229,507-$229,507
Compensation and Service Providers
Top Officer Pay97th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rick MiskaEmployeeFT$56,016$1,386$57,402

Board Members and Trustees

NameTitle
Julie RuppPresident
Zoe ZelinskiVice President
Chris HinzmannDirector
Don BevinsDirector
Kevin SwiftDirector
Rich MccartyDirector
Stu RichardsonDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$130,621
Program Service Revenue
$257,769
Investment Income
$0
Other Revenue
$0
All Other Contributions
$600
Change in Net Assets
$25,474
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$203,050
Salaries, Compensation, and Employee Benefits$159,866
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$139,389$0$0$139,389
Occupancy$38,831$0$0$38,831
Payroll Taxes$18,143$0$0$18,143
Insurance$16,672$0$0$16,672
Fees for Services Accounting$10,740$0$0$10,740
Advertising$3,435$0$0$3,435
Other Employee Benefits$2,334$0$0$2,334
Total Functional Expenses$362,916$0$0$362,916
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $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

Governance Explanations

Part VI, Line 6

“The association has dues paying members that elect the governing board”

Part VI, Line 7A

“Dues paying members elect the governing body”

Part VI, Line 11A

“Copy of return provided to board before filing”

Part VI, Line 18

“All documents are available to the public upon request at the business office”

Filing and Contact Details

Filer

Filer Name
Forest Hills Country Club Association Inc
EIN
93-0524902
Phone
5412712626
Address
C/O JACKSON AND JACKSON CPA PC, REEDSPORT, OR 97467

Signing Officer

Name
Joe
Title
Zelinski
Phone
5412712626
Signed
2025-11-18
Discuss with paid preparer
No

Organization Details

Principal Officer
Joe Zelinski
Formed
1965
Legal Domicile
Or
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
20

Preparer

Firm
Jackson & Jackson CPA Pc
Address
115 S 20th ST STE 1, REEDSPORT, OR 97467
Preparer
Aubrey Jackson
Supplemental Narrative

Additional Explanations

Doing Business As Names

“Forest hills country club”

Raw XML AppendixShowing 400 of 628 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.

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IRS990/GainOrLossGrp/SecuritiesAmt00
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IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt07
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IRS990/GrantAmt00
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IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
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IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt00
IRS990/GrossReceiptsAmt0388390
IRS990/GrossRentsGrp/PersonalAmt00
IRS990/GrossRentsGrp/RealAmt00
IRS990/GrossSalesOfInventoryAmt00
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
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IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt016672
IRS990/InsuranceGrp/TotalAmt016672
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
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IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt00
IRS990/InterestGrp/TotalAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
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IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
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IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
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IRS990/LandBldgEquipBasisNetGrp/EOYAmt0392999
IRS990/LandBldgEquipCostOrOtherBssAmt0962198
IRS990/LegalDomicileStateCd0OR
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
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IRS990/MembershipDuesAmt0130021
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02334
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IRS990/OtherExpensesGrp/Desc0COURSE MAINTENANCE
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IRS990/PayrollTaxesGrp/FundraisingAmt00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0431266
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IRS990/PensionPlanContributionsGrp/FundraisingAmt00
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IRS990/PledgesAndGrantsReceivableGrp/BOYAmt00

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