Central Oak Heights
Legal name: Central Oak Heights Association
Nonprofit profile at a glance
- EIN
- 232448588
- IRS 990 coverage
- 2013–2024
- Official website data refreshed
- Sep 2026
- Forms available
- Form 990 2024
- Location
- West Milton, PA, US
- Phone
- 570-989-1204
- Rating
- 71
- Verdict
- SUPPORTED
- Rating confidence
- Moderate
- Sector
- Camps
Reported finances
- Revenue
- $266,889
- Expenses
- $246,472
- Assets
- $1,395,408
- Liabilities
- $3,427
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
10 people listed
Executive titles in this filing
- Kim Wishard (President)
- Victoria Neff (Vice President)
People named in this filing
- Kim Wishard (President)
- Victoria Neff (Vice President)
- Joan Fisher (Secretary)
Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Central Oak Heights is a non-profit Christian association in West Milton, Pennsylvania offering opportunities for recreational, spiritual and cultural enrichment.
What it reported doing in 2024
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. The Heights offers grounds to explore, several areas of worship, and specialized activity areas. Many of the opportunities offered on the grounds are free, such as concerts, bible studies, church services, playground areas, volleyball and tennis courts and recreational fields. Also offered are reasonably priced rental facilities for family and group camping, overnight stays or retreats. Many non-profit organizations utilitize the grounds as part of their program experience, including scouting groups, musical organizations and camps, church groups, senior citizen groups and a county special needs day camp.
Operating model
- Revenue model
- Membership-supported. 62% of the money available for current operations came from membership dues.
- Distribution model
- Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and some filing-based governance responses are negative or unanswered.
Rating breakdown
- Financial Efficiency: 53
- Transparency & Controls: 92
- Accountability: 70
- Sustainability: 65
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 58.9%; rating input score 59
- Program expense ratio: 61.2%; rating input score 61
- Fundraising efficiency: Limited
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
- Pay-setting controls: Limited
- Foreign activity oversight: Limited
- Grant itemization coverage: Limited
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
- Governance controls: 2 of 7 controls in place; rating input score 29
- Conflict-of-interest policy: Fail
- Whistleblower policy: Fail
- Document-retention policy: Fail
- CEO compensation review process: NotApplicable
- Other executive compensation review process: NotApplicable
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Missing
- Independent financial-statement audit: Fail
Sustainability
- Operating margin: 7.6%; rating input score 56; 56th percentile among comparable filings
- Total-asset coverage ratio: 5.66; rating input score 81; 81st percentile among comparable filings
- Liabilities to assets ratio: 0; rating input score 53; 53rd percentile among comparable filings
- Officer compensation ratio: 0%; rating input score 69; 69th percentile among comparable filings
Growth
- Program expense growth: 0.9% per year; rating input score 100; 34th percentile among comparable filings
- Revenue growth: 3.1% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 6% per year; rating input score 100; 52nd percentile among comparable filings
Details
- What they do: 8 programs and campaigns described on the official site · 1 operating location identified
- Where the money goes: 58.9% of revenue deployed · 61.2% of spending went to programs
- Governance: 9 of 9 board members independent · 2 of 7 filing controls reported
- Programs: 1 filed program accomplishment · $151K in reported program spending
- Leadership: top reported pay $0 · 10 people listed
- Consistency: 24 of 24 current checks pass
- Schedules: 4 filed schedules · includes major donors
- Filing history: 11 filing years from 2013 to 2024
- Contacts: How to reach this organization
- Money network: Resolved incoming and outgoing counterparties from filed money flows.
- Related organizations: Filed and resolved organization relationships.
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Financial Efficiency: Mission deployment rate scored 59/100.
- High — Accountability: Governance controls: 4 of 6 not reported.
- Review — Sustainability: Operating margin scored 56/100.
- Review — Sustainability: Liabilities to assets ratio scored 53/100.