BETA

PALMETTO DUNES PROPERTY OWNERS ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
PALMETTO DUNES PROPERTY OWNERS ASSOCIATION (EIN 57-0656625)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-09-15
IRS object ID
202222589349300032
Schema version
2021v4.2
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2022-09-15T09:29:45-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN570776381PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WEBSTERROGERS LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1PO BOX 1999AddressLine1Txt
CityBLUFFTONCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29910ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN570656625EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PALMETTO DUNES PROPERTY OWNERSBusinessNameLine1Txt
Business Name Line2ASSOCIATION INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlPALMBusinessNameControlTxt
Phone8437851109PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line116 QUEENS FOLLY ROADAddressLine1Txt
CityHILTON HEAD ISLANDCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29928ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSEAN MOOREPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7323128632PhoneNum
Signature2022-09-15SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSEANPersonFirstNm
Person LastMOOREPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonTABATHA R BELLFLOWERSEAPreparerPersonNm
PTINP01314866PTIN
Phone8437068440PhoneNum
Preparation2022-09-15PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDREW SCHUMACHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line116 QUEENS FOLLY ROADAddressLine1Txt
CityHILTON HEAD ISLANDCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29928ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,414,969GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressWWW.PDPOA.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1977FormationYr
Legal Domicile StateSCLegalDomicileStateCd
Activity Or MissionPDPOA IS RESPONSIBLE FOR THE OPERATION AND MAINTENANCE OF THE COMMON PROPERTY WITHIN THE 2,172 RESIDENTIAL DEVELOPMENT LOCATED IN HILTON HEAD ISLAND, SOUTH CAROLINA. THE RESIDENTIAL DEVELOPMENT INCLUDES 12 COMMERCIAL ENTITIES. THE MAINTENANCE OF ROADS, LAGOONS, AND PATHS OPEN TO THE PUBLIC PROVIDE ESSENTIAL PUBLIC BENEFIT.ActivityOrMissionDesc
Voting Members Governing Body10VotingMembersGoverningBodyCnt
Voting Members Independent9VotingMembersIndependentCnt
Total Employee72TotalEmployeeCnt
Total Volunteers36TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$4,462,209PYProgramServiceRevenueAmt
CY Program Service Revenue$10,893,597CYProgramServiceRevenueAmt
PY Investment Income$717,534PYInvestmentIncomeAmt
CY Investment Income$520,639CYInvestmentIncomeAmt
PY Other Revenue$5,235,238PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$10,414,981PYTotalRevenueAmt
CY Total Revenue$11,414,236CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,243,877PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,286,083CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,454,314PYOtherExpensesAmt
CY Other Expenses$3,941,195CYOtherExpensesAmt
PY Total Expenses$6,698,191PYTotalExpensesAmt
CY Total Expenses$7,227,278CYTotalExpensesAmt
PY Revenues Less Expenses$3,716,790PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$4,186,958CYRevenuesLessExpensesAmt
Total Assets BOY$37,616,035TotalAssetsBOYAmt
Total Assets EOY$42,506,108TotalAssetsEOYAmt
Total Liabilities BOY$1,986,149TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,117,052TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$35,629,886NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$40,389,056NetAssetsOrFundBalancesEOYAmt
MissionTO ENHANCE THE QUALITY OF LIFE, STRIVE TO PROTECT THE NATURAL ENVIRONMENT, AND IMPROVE THE RESOURCES OF OUR COMMUNITY FOR ALL THOSE WHO LIVE, INVEST, WORK AND PLAY HERE.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$6,562,580ExpenseAmt
Revenue$10,893,597RevenueAmt
DescROAD MAINTENANCE AND STORM DRAIN MAINTENANCE - THE ASSOCIATION OWNS 26 MILES OF ROADS, AND IS FULLY RESPONSIBLE FOR THE MAINTENANCE, REPAIR, AND RECONSTRUCTION OF THESE ROADS. THE ASSOCIATION'S ROAD MAINTENANCE ACTIVITIES PROMOTE THE GENERAL WELFARE OF THE COMMUNITY AND BECAUSE ROAD MAINTENANCE IS AN ESSENTIAL GOVERNMENTAL FUNCTION, THE ACTIVITIES LESSEN THE BURDEN OF THE TOWN OF HILTON HEAD ISLAND,DURING THE SPRING, THE ASSOCIATION COMPLETED THE ROADWAY AND DRAINAGE CONSTRUCTION ON SEA LANE.Desc
Total Program Service Expenses$6,562,580TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org MemYes (1)BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document28IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee72EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members10GoverningBodyVotingMembersCnt
Independent Voting Member9IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldSCStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MATTHEW NEMESBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone8437851109PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line116 QUEENS FOLLY ROADAddressLine1Txt
CityHILTON HEADCityNm
State AbbreviationSCStateAbbreviationCd
ZIP29928ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (17 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtOfficerOfficerIndKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
ERIN GAIAN
MEMBER1.00Yes (X)$0$0$0
RIC GORMAN
MEMBER1.00Yes (X)$0$0$0
BRANDON SMITH
MEMBER1.00Yes (X)$0$0$0
BECKY BRUMLEY
MEMBER (PART-YEAR)1.00Yes (X)$0$0$0
DAN DEMICHELE
MEMBER (PART-YEAR)1.00Yes (X)$0$0$0
JERRY DURKIN
MEMBER (PART-YEAR)1.00Yes (X)$0$0$0
LEE SMITH
MEMBER (PART-YEAR)1.00Yes (X)$0$0$0
MICHAEL VACCARO
MEMBER (PART-YEAR)1.00Yes (X)$0$0$0
JERRY BOWLING
CHAIR2.00Yes (X)$0$0$0Yes (X)
WILBUR STRICKLAND
CHAIR (PART-YEAR)2.00Yes (X)$0$0$0Yes (X)
GROVER CLEAVELAND
VICE-CHAIR2.00Yes (X)$0$0$0Yes (X)
SEAN MOORE
TREASURER2.00Yes (X)$0$0$0Yes (X)
MARK CARROLL
SECRETARY1.00Yes (X)$0$0$0Yes (X)
ANDREW SCHUMACHER
CEO40.00$266,855$0$34,380Yes (X)
BEN BROWN
DIRECTOR OF PLANNING40.00$166,214$0$16,837Yes (X)
JAMES GRINER
DIRECTOR OF SECURITY40.00$118,412$0$26,927Yes (X)
LORETTA HOOVER
DIRECTOR OF HUMAN RESOURCES40.00$100,090$0$25,096Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$651,571TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$103,240TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K4IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
JS CONSTRUCTION SERVICES
PO BOX 1497BLUFFTONSC29910INFRASTRUCTURE REPAIR AND REPLACEMENT$1,425,532
LEAMINGTON POA
PO BOX 6778HILTON HEAD ISLANDSC29938PASS OFFICE ACTIVITY$617,179
THE GREENERY INC
PO BOX 6569HILTON HEAD ISLANDSC29938LANDSCAPING$381,576
NFP
PO BOX 2045BLUFFTONSC29910ADVISOR ON ANNUAL BUSINESS INSURANCE POL$262,457
ISLAND BUGGY SERVICE INC
45 E MORNINGSIDE DRBLUFFTONSC29910ON DEMAND TRANSPORTATION SERVICE -PALMET$238,168
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K7CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
USER FEES531390$4,947,944$4,947,944
MEMBERSHIP DUES & ASSESSMENTS531390$4,486,144$4,486,144
COMMUNITY ENHANCEMENT531390$1,455,370$1,455,370
LATE FEES531390$4,139$4,139
FieldValueIRS element (for citing)
Total Program Service Revenue$10,893,597TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$521,372TotalRevenueColumnAmt
Exclusion$521,372ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$14SecuritiesAmt
Other$719OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$14SecuritiesAmt
Other-$719OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$733TotalRevenueColumnAmt
Exclusion-$733ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$11,414,236TotalRevenueColumnAmt
Related Or Exempt Func Income$10,893,597RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$520,639ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$754,811TotalAmt
Program Services$679,330ProgramServicesAmt
Management And General$75,481ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$1,710,248TotalAmt
Program Services$1,539,223ProgramServicesAmt
Management And General$171,025ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$132,680TotalAmt
Management And General$132,680ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$513,996TotalAmt
Program Services$462,596ProgramServicesAmt
Management And General$51,400ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$174,348TotalAmt
Program Services$156,913ProgramServicesAmt
Management And General$17,435ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$45,000TotalAmt
Program Services$36,000ProgramServicesAmt
Management And General$9,000ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$61,407TotalAmt
Program Services$49,125ProgramServicesAmt
Management And General$12,282ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$50,500TotalAmt
Program Services$40,400ProgramServicesAmt
Management And General$10,100ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$38,033TotalAmt
Program Services$34,230ProgramServicesAmt
Management And General$3,803ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$46,515TotalAmt
Program Services$41,864ProgramServicesAmt
Management And General$4,651ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$173,195TotalAmt
Program Services$164,535ProgramServicesAmt
Management And General$8,660ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$7,196TotalAmt
Program Services$6,475ProgramServicesAmt
Management And General$721ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$4,726TotalAmt
Program Services$3,781ProgramServicesAmt
Management And General$945ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$1,037,943TotalAmt
Program Services$986,046ProgramServicesAmt
Management And General$51,897ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$246,599TotalAmt
Program Services$221,940ProgramServicesAmt
Management And General$24,659ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
ADMINISTRATIVE SERVICES$1,088,399$1,088,399
LANDSCAPING$297,142$297,142
TRANSPORTATION$236,434$224,613$11,821
UTILITIES$213,461$202,786$10,675

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$394,645TotalAmt
Program Services$327,182ProgramServicesAmt
Management And General$67,463ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$7,227,278TotalAmt
Program Services$6,562,580ProgramServicesAmt
Management And General$664,698ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$2,043,966BOYAmt
EOY$1,266,721EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$130,973BOYAmt
EOY$116,671EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$5,805BOYAmt
EOY$13,980EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$11,020BOYAmt
EOY$106,816EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$29,607,595LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$8,110,257LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$20,373,491BOYAmt
EOY$21,497,338EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$14,528,936BOYAmt
EOY$19,471,753EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$521,844BOYAmt
EOY$32,829EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$37,616,035BOYAmt
EOY$42,506,108EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$405,664BOYAmt
EOY$111,326EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$216,701BOYAmt
EOY$193,688EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,363,784BOYAmt
EOY$1,812,038EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$1,986,149BOYAmt
EOY$2,117,052EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$24,216,680BOYAmt
EOY$27,933,470EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$7,696,416BOYAmt
EOY$7,696,416EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$3,716,790BOYAmt
EOY$4,759,170EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$35,629,886BOYAmt
EOY$40,389,056EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$37,616,035BOYAmt
EOY$42,506,108EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$4,186,958ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$572,212NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit Committee0AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$25,089,876InvestmentCostOrOtherBasisAmt
Book Value$25,089,876BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$2,056,095InvestmentCostOrOtherBasisAmt
Depreciation$560,733DepreciationAmt
Book Value$1,495,362BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$194,729InvestmentCostOrOtherBasisAmt
Depreciation$124,359DepreciationAmt
Book Value$70,370BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$568,621InvestmentCostOrOtherBasisAmt
Depreciation$438,248DepreciationAmt
Book Value$130,373BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$1,698,274InvestmentCostOrOtherBasisAmt
Depreciation$6,986,917DepreciationAmt
Book Value-$5,288,643BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$21,497,338TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
ACCRUED PAYROLL$477,059
ARB COMPLIANCE$1,061,963
ASSESSMENTS RECEIVED IN ADVANCE$38,454
UNEARNED PASS INCOME$234,562
FieldValueIRS element (for citing)
Total Liability$1,812,038TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$11,986,448TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$572,212NetUnrealizedGainsInvstAmt
Revenue Not Reported$572,212RevenueNotReportedAmt
Revenue Subtotal$11,414,236RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$11,414,236TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$7,227,278TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$7,227,278ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$7,227,278TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationBEGINNING WITH THE YEAR ENDED DECEMBER 31, 2013, THE ASSOCIATION BEGAN FILING ITS FEDERAL INCOME TAX RETURN SUBJECT TO THE PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(4). IN ACCORDANCE WITH THE INTERNAL REVENUE SERVICE, THE ASSOCIATION IS RECOGNIZED AS A "SOCIAL WELFARE ORGANIZATION AND WILL PAY NO TAXES ON EXEMPT FUNCTION ACTIVITIES INCLUDING INVESTMENT EARNINGS. HOWEVER, THE NET INCOME FROM UNRELATED BUSINESS ACTIVITIES WILL BE SUBJECT TO TAXATION. THE ASSOCIATION DID NOT HAVE ANY INCOME TAX FROM UNRELATED BUSINESS ACTIVITY FOR THE YEAR ENDED DECEMBER 31, 2021. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX PROVISIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2021.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
ANDREW SCHUMACHER
CEO$221,884$0$33,055$0$11,916$0$15,641$0$18,739$0$301,235$0$0$0
BEN BROWN
DIRECTOR OF PLANNING$145,934$0$20,280$0$0$0$10,089$0$6,748$0$183,051$0$0$0

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)

Relationship DescriptionRelationshipDescriptionTxtTransactionTransactionAmtTransactionTransactionDescSharing Of RevenuesSharingOfRevenuesInd
GREENWOOD DEVELOPMENT CORPORATION
BRANDON SMITH, DIRECTOR$22,158PURCHASED FUEL0
GREENWOOD DEVELOPMENT CORPORATION
BRANDON SMITH, DIRECTOR$20,870PAID RENT FOR MAINTENANCE0
GREENWOOD DEVELOPMENT CORPORATION
BRANDON SMITH, DIRECTOR$365,892RECEIVED ASSESSMENTS INCOME0
GREENWOOD DEVELOPMENT CORPORATION
BRANDON SMITH, DIRECTOR$249,390RECEIVED GATE PASS INCOME0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE CORPORATION IS A HOMEOWNER'S ASSOCIATION CONSISTING OF 2,172 RESIDENTIAL LOTS AND 12 COMMERCIAL PROPERTIES. OWNERS ARE AUTOMATICALLY GRANTED MEMBERSHIP IN THE ASSOCIATION UPON PURCHASE OF THEIR LOT.
FORM 990, PART VI, SECTION A, LINE 7ATHREE MEMBERS OF THE BOARD OF DIRECTORS ARE ROTATED OFF THE BOARD EACH YEAR. THE NOMINATING COMMITTEE INTERVIEWS POSSIBLE BOARD OF DIRECTORS CANDIDATES AND RECOMMENDS THREE OF THE CANDIDATES. MEMBERS OF THE ASSOCIATION ARE WELCOME TO PETITION FOR NOMINATION TO THE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 7BPROPERTY OWNERS HAVE THE EXCLUSIVE AUTHORITY TO AMEND AND/OR REPEAL BYLAWS AND ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ACCEPTS OR REJECTS THE ANNUAL BUDGET, APPROVES ASSESSMENTS, AND APPROVES BORROWING OF MONEY AND CERTAIN OTHER PROPERTY TRANSACTIONS.
FORM 990, PART VI, SECTION A, LINE 8BPALMETTO DUNES PROPERTY OWNERS ASSOCIATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ALL DOCUMENTS OF THE MEETINGS AND WRITTEN ACTIONS ARE UNDERTAKEN BY THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BMANAGEMENT REVIEWS AND EDITS THE FORM 990 BEFORE PRESENTING A DRAFT TO THE FINANCE COMMITTEE. AFTER THE FINANCE COMMITTEE REVIEWS THE FORM 990 AT THEIR MONTHLY MEETING, THEY WILL MAKE A MOTION "THAT THE MEMBERS OF THE FINANCE COMMITTEE RECOMMEND THE PDPOA BOARD APPROVE THE 990 AS PRESENTED." DURING THE BOARD MEETING, THE TREASURER WILL PRESENT THE 990 AND THE MOTION FROM THE FINANCE COMMITTEE FOR BOARD CONSIDERATION.
FORM 990, PART VI, SECTION B, LINE 12CMANAGEMENT REVIEWS THE CONFLICT OF INTEREST POLICY ON A YEARLY BASIS. BOARD MEMBERS ARE REQUIRED TO SIGN THE POLICY ON AN ANNUAL BASIS.
FORM 990, PART VI, SECTION B, LINE 15ATHE ENTIRE BOARD OF DIRECTORS PROVIDES INPUT TO THE GOALS/OBJECTIVES AND PERFORMANCE/METRICS REVIEW OF THE CHIEF EXECUTIVE OFFICER (CEO). THE PDPOA'S CHAIRMAN AND IMMEDIATE PAST CHAIRMAN PHYSICALLY CONDUCT THE REVIEW OF THE CEO'S PERFORMANCE IN JANUARY. THIS REVIEW INCLUDES THE CEO'S BASE SALARY. THE CEO'S BASE SALARY MAY BE INCREASED BASED ON, AMONG OTHER CONSIDERATIONS, ANY AVERAGE INCREASE IN WAGES APPROVED IN THE COMING OPERATING BUDGET. THE PDPOA BOARD IS BRIEFED ON THE CEO REVIEW POST-COMPLETION. IN ADDITION TO THE BASE SALARY, THE CEO MAY, IN PDPOA'S SOLE DISCRETION, BE ELIGIBLE TO RECEIVE A BONUS PAYMENT UPON RECOMMENDATION BY PDPOA'S EXECUTIVE COMMITTEE OR ITS DESIGNEE. FOR TOP MANAGEMENT, THE CEO REVIEWS THEIR PERFORMACE ON AN ANNUAL BASIS. ANNUALLY, MANAGEMENT PRESENTS A DETAILED OPERATING BUDGET TO THE FINANCE COMMITTEE. AFTER THE FINANCE COMMITTEE REVIEWS THE DETAILED OPERATING BUDGET, THE FINANCE COMMITTEE PRESENTS A CONSOLIDATED OPERATING BUDGET TO THE BOARD REQUESTING THEIR APPROVAL. SALARY EXPENSE IS A LINE ITEM IN THE OPERATING BUDGET.
FORM 990, PART VI, SECTION C, LINE 19GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ASSOCIATION'S WEBSITE. CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT REQUESTS FROM BANKS AND OUTSIDE ORGANIZATIONS ARE MADE AVAILABLE UPON REQUEST.

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