Central Oak Heights Association (EIN 232448588) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1987

Legal Domicile

Principal Officer

Kim Wishard

Phone

7175865720

Tax Period

2023-01-01 to 2023-12-31

Central Oak Heights Association, founded in 1987, is a small nonprofit in the Recreation & Sports sector that reported $306K in total revenue in fiscal year 2023. Expenses of $263K left a modest 14% surplus.

Mission

Provision of camping, educational and spiritual enrichment for members and guests.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $260,678

Program Service Revenue $16,298

Investment Income $4,869

Other Revenue $24,267

TOTAL REVENUE $306,112

Expense Breakdown

Grants Paid $0

Salaries & Benefits $69,489

Fundraising Expenses $0

Program Expenses $147,767

Other Expenses $193,471

TOTAL EXPENSES $262,960

Year-over-Year Comparison

	2023	2022	Change
Revenue	$306,112	$303,218	+0.0%
Expenses	$262,960	$267,844	0.0%
Net Income	$43,152	$35,374	+0.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$1,400

Total Directors

$1,400

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Kim Wishard	President	25.00	Officer Director	$0	$0	$0
Victoria Neff	Vice President	2.00	Officer Director	$0	$0	$0
Joan Fisher	Secretary	3.00	Officer Director	$0	$0	$0
Mary Ellen Kauffman	Former Assistant Secretary; Board Member	3.00	Officer Director	$0	$0	$0
Thomas Jacobs	Assistant Secretary	3.00	Officer Director	$0	$0	$0
Jonathan Lippert	Former Assistant Treasurer, Treasurer	25.00	Officer Director	$0	$0	$0
Phyllis Dyer	Former Treasurer	13.00	Officer Director	$1,400	$0	$1,400
Don Metzger	Former Board Member	2.00	Director	$0	$0	$0
Anne Lawrence	Board Member	10.00	Director	$0	$0	$0
Kimberlee Fredo	Board Member	1.00	Director	$0	$0	$0
Jessica Nonnemacher	Board Member	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$306,112	$262,960	$1,372,554	$43,152
2022	$303,218	$267,844	$1,329,291	$35,374
2021	$459,718	$222,422	$1,293,943	$237,296
2020	$260,733	$175,609	$1,056,712	$85,124
2019	$291,164	$225,905	$971,646	$65,259
2018	$257,340	$224,374	$906,771	$32,966

Central Oak Heights Association