Longwood Lake Cabin Owners Association Inc

Nonprofit profile at a glance

EIN
222704496
IRS 990 coverage
2017–2025
Forms available
Form 990 2025
Location
Oak Ridge, NJ, USA
Phone
2015439702
Rating
80
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$99,865
Expenses
$122,055
Assets
$683,777
Liabilities
$0

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

Executive titles in this filing

  • FELIKS KISELYUK (PRESIDENT)

People named in this filing

  • FELIKS KISELYUK (PRESIDENT)
  • GAIL SLOCKETT (TREASURER)
  • EVA-LEE BAIRD (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 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The organization is a group of building owners for the benefit and enjoyment of nature.

What it reported doing in 2025

Keeping the woods healthy and producing trees.

Operating model

Revenue model
Earned-program. 82% of the money available for current operations came from fees and other program revenue.
Distribution model
Cannot be determined from the filing. The filing does not provide enough consistent spending detail to tell whether the nonprofit works directly or through others.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Some filing-based governance responses are negative or unanswered and some filed totals do not add up.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 80
  • Accountability: 76
  • Sustainability: 46
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 99.5%; rating input score 100
  • Program expense ratio: 81.5%; rating input score 81
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 88.9%; rating input score 89; 9th percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 3 of 7 controls in place; rating input score 43
    • Conflict-of-interest policy: Pass
    • 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: -22.2%; rating input score 34; 34th percentile among comparable filings
  • Total-asset coverage ratio: 5.6; rating input score 54; 54th percentile among comparable filings
  • Liabilities to assets ratio: 0; rating input score 66; 66th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: 6.3% per year; rating input score 100; 67th percentile among comparable filings
  • Revenue growth: 4.6% per year; rating input score 100; 74th percentile among comparable filings
  • Asset growth: 2.1% per year; rating input score 100; 49th percentile among comparable filings

Details

  • Where the money goes: 99.5% of revenue deployed · 81.5% of spending went to programs
  • Governance: 7 of 7 board members independent · 3 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $99K in reported program spending
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 15 of 16 current checks pass · 1 finding to review
  • Schedules: 2 filed schedules
  • Filing history: 9 filing years from 2017 to 2025
  • Contacts: How to reach this organization
  • 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.

  • Moderate — Accountability: Governance controls: 3 of 6 not reported.
  • Moderate — Transparency & Controls: Functional expense sum did not reconcile in the filed values.
  • Moderate — Sustainability: Operating margin scored 34/100.
  • Review — Sustainability: Total-asset coverage ratio scored 54/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.