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Central Oak Heights Association EIN 23-2448588

Central Oak Heights Association

EIN  23-2448588 Supporting organization West Milton, PA
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Size
$100K–1M
What they do
Offers camping, education, and spiritual enrichment for members and guests.
Leadership
Kim Wishard · President
Money in and out
$267K revenue, $246K expenses
Bottom line
+8% net inflow

Offers camping, education, and spiritual enrichment for members and guests. For fiscal year 2024 it reported $267K in revenue, $246K in expenses, and $1.4M in net assets.Pt I

Money in and out · FY2024
Total revenue
$267K
Pt VIII · Ln 12
Total expenses
$246K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expenses (Pt I · Ln 19): $20K
Where spending went · Part IX cols B–D
Program services $0.61 Management & general $0.39
Net inflow
+8%
revenue over expenses, this year▼ -46% vs prior filing year
Pass-through gifts
82%
of revenue from contributions▼ -4% vs prior filing year
Program spending
61%
of expenses reach stated programs▲ +9% vs prior filing year

Summary of the Filing

Part I · fiscal year 2024 · Form 990
Revenue
$267K
FY2024▼ -13%
Expenses
$246K
FY2024▼ -6%
Total assets
$1.4M
FY2024▲ +2%
Total liabilities
$3K
FY2024▲ +246%
Total revenue
$267K
Pt VIII · Ln 12
Total expenses
$246K
Pt IX · Ln 25
Net assets
$1.4M
Pt X · Ln 32
Revenue less expensesPt I · Ln 19$20K
Total assetsPt X · Ln 16$1.4M
Program-expense ratioPt IX · col B61%
Voting members of governing bodyPt I · Ln 39
Independent voting membersPt I · Ln 49
Mission & Programs · Part III

Where the work happens

1 program service account for $151K of program spending, described in the organization's own filed words · FY2024.
01

Central Oak Heights (The Heights) is a seasonal campground offering worship, recreational, sporting and community opportunities for its cottage holders, their families, various outside organizations and individuals from the local and national community.

$151Kprogram expense

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Identity & Classification

Form 990 Header · IRS Business Master File
Legal nameHdr · item CCentral Oak Heights Association
EINHdr · item D23-2448588
Principal addressHdr · item CWest Milton, PA
WebsiteHdr · item Jwww.centraloakheights.org
Year of formationHdr · item Lpending
State of legal domicileHdr · item MPA
Exempt statusHdr · item I501(c)(3) · active
NTEE classificationIRS BMFRecreation & Sports (N20Z)
Ruling yearIRS BMFJun 1991

Governance & Policies

Part VI
Voting members of the governing bodyPt VI · Ln 1a9
Independent voting membersPt VI · Ln 1b9
Conflict-of-interest policyPt VI · Ln 12aNo
Whistleblower policyPt VI · Ln 13No
Document retention policyPt VI · Ln 14No
CEO/top-official compensation independently reviewedPt VI · Ln 15aNo
Family or business relationships among officers/directorsPt VI · Ln 2No

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Kim Wishard
President
$0Pt VII · Sec A
Victoria Neff
Vice President
$0Pt VII · Sec A
Joan Fisher
Secretary
$0Pt VII · Sec A
Mary Kauffman
Assistant Secretary
$0Pt VII · Sec A
Thomas Jacobs
Former Assistant Secretary; Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A
Kimberlee Fredo
Board Member
$0Pt VII · Sec A
$0Pt VII · Sec A

Phyllis Dyer’s $1K as Former Treasurer is at the 4th percentile of top reported officer pay among 1018 $100K–1M recreation & sports nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 1 named individual · Part VII

NameFY2023FY2022FY2021FY2020
Phyllis Dyer$1,400$2,800$2,800$2,800

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Statement of Revenue

Part VIII
Contributions & grants$218K · 82%
Other revenue$20K · 8%
Program service revenue$15K · 6%
Investment income$14K · 5%
Contributions & grants82%$218K
Other revenue8%$20K
Program service revenue6%$15K
Investment income5%$14K
Total revenueLn 12$267K

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.61 Management & general $0.39
Program services61%$151K
Management & general39%$96K
Total functional expensesLn 25$246K

Balance Sheet

Part X · end of year
CashLn 1$87K
Total assetsLn 16$1.4M
Total liabilitiesLn 26$3K
Total net assetsLn 32$1.4M
Months of cash on handcomputed4.2

Financial Metrics

Form 990 · FY2024 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $330K · Operating expenses/yr $246K
16.1 months
Where the money goes
Program services
Program services $151K · Total expenses $246K
61%
Management & General
Management & general $96K · Total expenses $246K
39%
Fundraising
Fundraising $0 · Total expenses $246K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $237K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $218K · Total revenue $267K
82%
Government reliance
Government grants — · Total revenue $267K
—
Earned-income share
Program service revenue $15K · Total revenue $267K
6%
Investment reliance
Investment income $14K · Total revenue $267K
+5%
Program self-sufficiency
Program service revenue $15K · Total expenses $246K
6%
Growth & trend
Revenue growth (YoY)
This year $267K · Prior year $306K
-13%
Revenue CAGR
FY2020 $261K · FY2024 $267K
+1%
Net-asset trend (YoY)
End of year $1.4M · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $267K · Expenses $246K
+8%
Liabilities-to-Assets
Total liabilities — · Total assets $1.4M
—
Net-asset ratio
Net assets $1.4M · Total assets $1.4M
100%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) $243K · Other securities (Pt X, ln 12) — · Total assets (Pt X, ln 16) $1.4M
17%
People & payroll
Highest Reported Total Compensation
Individual Kim Wishard · Reported title President · Highest reported compensation $0 · Total expenses $246K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $49K · Total expenses $246K
20%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 61%——
Overhead ratio 39%——
Fundraising cost ratio 0%——
Revenue growth -13%——
Legal fee ratio 0%——
Accounting fee ratio 0%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Grants

Schedule I · funders on record
Grants received · FY2025
First Community Foundation Partnership of PennsylvaniaFY2025$7K
Total grants receivedfrom 1 funder$7K

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Filings & Schedule Manifest

Part IV
III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
FY2024 (Latest)$267K revenue · viewing · ⤓ 990 PDF
FY2023$306K revenue · ⤓ 990 PDF
FY2022$303K revenue · ⤓ 990 PDF
FY2021$460K revenue · ⤓ 990 PDF
FY2020$261K revenue · ⤓ 990 PDF

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2024IRS
Classification, formation year, addressIRS Business Master File
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