COMMUNITY SERVICES ASSOCIATES INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: COMMUNITY SERVICES ASSOCIATES INC (EIN 57-0888471)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-13
IRS object ID: 202313179349304621
Schema version: 2022v5.0
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
Form 990
Schedule C
Schedule D
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-13T11:19:45-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	570381582	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ELLIOTT DAVIS LLCPLLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	500 EAST MOREHEAD STREET SUITE 700	AddressLine1Txt
City	CHARLOTTE	CityNm
State Abbreviation	NC	StateAbbreviationCd
ZIP	28202	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	570888471	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	COMMUNITY SERVICES ASSOCIATES INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	COMM	BusinessNameControlTxt
Phone	8436711343	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	175 GREENWOOD DRIVE	AddressLine1Txt
City	HILTON HEAD ISLAND	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29928	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	VICTORIA SHANAHAN	PersonNm
Person Title	VICE PRESIDENT & CFO	PersonTitleTxt
Phone	8436711343	PhoneNum
Signature	2023-11-10	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	VICTORIA	PersonFirstNm
Person Last	SHANAHAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JANICE A RATICA	PreparerPersonNm
PTIN	P00358837	PTIN
Phone	7043338881	PhoneNum
Preparation	2023-11-10	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	VICTORIA SHANAHAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	175 GREENWOOD DRIVE	AddressLine1Txt
City	HILTON HEAD ISLAND	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29928	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$26,185,656	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.SEAPINESLIVING.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1987	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	TO PROTECT, MAINTAIN, AND ENHANCE THE RESOURCES OF SEA PINES FOR THE BENEFIT OF THE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	17	VotingMembersGoverningBodyCnt
Voting Members Independent	17	VotingMembersIndependentCnt
Total Employee	157	TotalEmployeeCnt
Total Volunteers	88	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$13,855,602	PYProgramServiceRevenueAmt
CY Program Service Revenue	$18,140,758	CYProgramServiceRevenueAmt
PY Investment Income	$460,425	PYInvestmentIncomeAmt
CY Investment Income	$337,278	CYInvestmentIncomeAmt
PY Other Revenue	$179,801	PYOtherRevenueAmt
CY Other Revenue	$130,713	CYOtherRevenueAmt
PY Total Revenue	$14,495,828	PYTotalRevenueAmt
CY Total Revenue	$18,608,749	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$6,037,020	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$6,686,775	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$9,252,463	PYOtherExpensesAmt
CY Other Expenses	$10,212,180	CYOtherExpensesAmt
PY Total Expenses	$15,289,483	PYTotalExpensesAmt
CY Total Expenses	$16,898,955	CYTotalExpensesAmt
PY Revenues Less Expenses	-$793,655	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$1,709,794	CYRevenuesLessExpensesAmt
Total Assets BOY	$20,961,212	TotalAssetsBOYAmt
Total Assets EOY	$22,820,495	TotalAssetsEOYAmt
Total Liabilities BOY	$3,167,787	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,765,370	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$17,793,425	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$19,055,125	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	COMMUNITY SERVICES ASSOCIATES, INC. IS A PROPERTY OWNERS' ASSOCIATION ESTABLISHED TO PROVIDE COMMUNITY SECURITY AND MAINTENANCE SERVICES FOR THE COMMON AREAS WITHIN SEA PINES. SEA PINES IS A 4,500 ACRE INTEGRATED RESIDENTIAL, RESORT/COMMERCIAL, AND RECREATIONAL COMMUNITY DEVELOPED ON THE SOUTHERN PORTION OF HILTON HEAD ISLAND, SOUTH CAROLINA. SPECIFIC AREAS WITHIN THE COMMUNITY ARE DELINEATED AS RESORT AND/OR COMMERCIAL WITH ACTIVITIES AVAILABLE FOR THE PUBLIC TO SHOP, GOLF, PLAY TENNIS, RENT HOTEL ACCOMODATIONS, BOATS, BIKES, RECREATIONAL EQUIPMENT, PURCHASE VEHICLE FUEL, ATTEND CONFERENCES AND MEETINGS, EAT AT RESTAURANTS, CATER AND HOLD OUTSIDE EVENTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$13,331,333	ExpenseAmt
Revenue	$18,140,758	RevenueAmt
Desc	THE ASSOCIATION IS PRIMARILY ENGAGED IN PROMOTING THE COMMON GOOD AND GENERAL WELFARE OF THE PROPERTY OWNERS AND VISITORS OF SEA PINES AND THE SURROUNDING AREAS. THE ASSOCIATION LESSENS THE BURDENS OF GOVERNMENT BY CONDUCTING AND PAYING FOR ACTIVITIES AS FOLLOWS:- OPEN SPACE MAINTENANCE AND COMMUNITY SAFETY AND SECURITY- THE ASSOCIATION IS FULLY RESPONSIBLE FOR THE LANDSCAPE MAINTENANCE OF 1,516 ACRES OF OPEN SPACE AND BEACH ACCESS AREAS WITHIN THE ASSOCIATION AND APPROXIMATELY 5 MILES OF BEACH (APPROXIMATELY 70 ACRES OF BEACH LAND IS OWNED BY THE FOREST PRESERVE). THE ASSOCIATION'S OPEN SPACE AND BEACH AREAS PROMOTE THE GENERAL WELFARE OF THE PUBLIC BY ALLOWING USE BY THE GENERAL PUBLIC. THESE ACTIVITIES ARE VERY SIMILAR TO ACTIVITIES PROVIDED BY GOVERNMENTAL ENTITIES, AND LESSEN THE BURDEN OF THE TOWN OF HILTON HEAD ISLAND AND BEAUFORT COUNTY, WHICH MAINTAINS OTHER PUBLIC-ACCESS PARKS AND BEACH ACCESS WITHIN THE COUNTY.- EQUIPMENT OWNED AND OPERATED FOR MAINTENANCE OF OPEN SPACE, LANDSCAPED AREAS, AND ROADS.- PRIVATE PATROL SERVICE - THE ASSOCIATION OPERATES A 16 PERSON PRIVATE SECURITY FORCE TO SERVE THE PEOPLE OF THE ASSOCIATION, WHICH IS ANOTHER IMPORTANT ASSOCIATION ACTIVITY THAT PROMOTES THE GENERAL WELFARE OF THE PUBLIC. THE PATROL SERVICE DUTIES INCLUDE PATROLLING THE ASSOCIATION WHILE WATCHING OUT FOR UNUSUAL OR SUSPICIOUS ACTIVITY TO REDUCE CRIME. MINOR TRAFFIC MATTERS ARE HANDLED BY THE ASSOCIATION SECURITY STAFF. SECURITY OFFICERS ARE DEPUTIZED BY THE SOUTH CAROLINA STATE LAW ENFORCEMENT DIVISION (SC SLED), AND WITHIN THE BOUNDARIES OF THE ASSOCIATION, THESE OFFICERS HAVE THE SAME POWERS OF ARREST AS THOSE OF A DEPUTY SHERIFF. THE ASSOCIATION OPERATES 8 SECURITY PATROL CARS WHICH ARE EQUIPPED WITH AED EQUIPMENT TO ASSIST PEOPLE IF THE TOWN OF HILTON HEAD ISLAND EMERGENCY SERVICES ARE UNABLE OR NEED ADDITIONAL ASSISTANCE. SPECIAL EVENT SECURITY IS COORDINATED WITH SC SLED, BEAUFORT COUNTY SHERIFF, FBI, AND HOMELAND SECURITY ENTITIES VIA THE LEADERSHIP PROVIDED BY THE ASSOCIATION'S DIRECTOR OF SAFETY.- WALKING, JOGGING, BIKING AND EQUESTRIAN TRAILS - THE ASSOCIATION MAINTAINS 22 MILES OF WALKING, JOGGING, BIKING AND EQUESTRIAN TRAILS, WHICH ARE CONNECTED TO TRAILS THAT EXTEND BEYOND THE ASSOCIATION'S BOUNDARIES. THE TRAILS ARE AVAILABLE TO THE PUBLIC TO ACCESS OPEN SPACE, LEGACY OAKS, PARKS, GREENBELTS, BEACH ACCESS WALKWAYS, BREEZEWAYS, WILDLIFE HABITAT ZONES, RESIDENTIAL AND COMMERCIAL AREAS, THE BAYNARD RUINS NATIONAL HISTORIC REGISTERED SITE, INDIAN SHELL RING AND THREE FRESHWATER LAKES IN THE FOREST PRESERVE, SIX OAKS MEMORIAL PARK, AUDUBON PARK, AND OTHER COMMUNITY, RESORT, AND COMMERCIAL AMENITIES.- ROAD AND BRIDGE MAINTENANCE - THE ASSOCIATION OWNS 60 MILES OF ROADS, CAUSEWAYS, AND BRIDGES, AND IS FULLY RESPONSIBLE FOR THE MAINTENANCE, REPAIR AND RECONSTRUCTION OF THESE ROADS, CAUSEWAYS, AND BRIDGES. THE ASSOCIATION'S ROAD MAINTENANCE ACTIVITIES PROMOTE THE GENERAL WELFARE OF THE PUBLIC AND, BECAUSE ROAD MAINTENANCE IS AN ESSENTIAL GOVERNMENTAL FUNCTION, THE ACTIVITIES LESSEN THE BURDEN OF THE TOWN OF HILTON HEAD ISLAND AND THE COUNTY OF BEAUFORT.- MUNICIPAL SERVICES - THE ASSOCIATION PROVIDES PRIVATE SECURITY PATROL SERVICES, COMMUNITY EVENT SAFETY & MAINTENANCE COORDINATION, COMMUNICATIONS TO RESIDENTS AND VISITORS, AND PUBLIC TRANSPORTATION SERVICES VIA THE SEA PINES TROLLEY COMPANY, LLC, A WHOLLY OWNED SUBSIDIARY. THE TROLLEY OPERATION CONSISTS OF FIVE 35-PASSENGER TROLLEY VEHICLES AND ONE 26-PASSENGER TROLLEY VEHICLE, WHICH ARE USED TO MITIGATE VEHICLE PARKING AND TRAFFIC CONGESTION WITH DESIGNATED PARK & RIDE LOTS LOCATED AWAY FROM CROWDED COMMUNITY, RESORT, COMMERCIAL AND RECREATIONAL AREAS. THE ASSOCIATION, IN CONJUNCTION WITH THE TOWN OF HILTON HEAD ISLAND'S STORM WATER FUND, ALSO MAINTAINS AN EXTENSIVE STORM WATER DRAINAGE SYSTEM FOR THE SEA PINES COMMUNITY FOR WHICH DRAINAGE DEFICIENCIES ARE REPAIRED JOINTLY WITH THE TOWN OF HILTON HEAD ISLAND'S FINANCIAL PARTICIPATION.THESE ACTIVITIES ARE SIMILAR TO ACTIVITIES PROVIDED IN NUMEROUS LOCATIONS BY CITIES, COUNTIES, GOVERNMENTAL SPECIAL DISTRICTS, AND RECREATION AND PARK DISTRICTS. MAINTENANCE ACTIVITIES CONSIST OF:- ROAD-SIDE MOWING, DEBRIS REMOVAL & BLOWING, POWER SPRAYING CURBS, REPLACING DIRECTIONAL, STREET, SAFETY SIGNS & ROAD EASEMENT LEVELING, PATCHING & REPAIRING,- LEISURE TRAIL DEBRIS REMOVAL & BLOWING, REPLACING DIRECTIONAL, INTERSECTION, SAFETY SIGNS, PATCHING, REPAIRING, TREE TRIMMING AND ROOT PRUNING, - PEDESTRIAN BRIDGES DEBRIS REMOVAL & BLOWING, REPLACING SAFETY SIGNS & REPAIRING,- INFORMATION KIOSK DEBRIS REMOVAL & BLOWING, POWER SPRAYING, REPLACING SIGNS & REPAIRING,- BEACH WALKS & DUNES BOARD WALKS DEBRIS REMOVAL & BLOWING, REPLACING SIGNS & WOOD REPAIRING,- DRAINAGE INLETS, LIFT GATES, LAGOON SELECTED DREDGING, AND PIPE CLEANOUT, REPLACEMENT & REPAIRS - SOME IN CONJUNCTION WITH TOWN OF HILTON HEAD ISLAND JOINT PARTICIPATION,- DITCH CLEANOUT, CUT & PUSH TREE DEBRIS FROM ROADS & TRAILS AFTER HEAVY THUNDERSTORMS,- HERBICIDE APPLICATIONS TO REMOVE UNWANTED VEGETATION FROM OPEN SPACE BY LICENSED APPLICATORS,- LANDSCAPE SEASONAL PLANTINGS & HOLIDAY DECORATIONS AT PRIMARY ROAD INTERSECTIONS, TRAFFIC CIRCLE ROUND-A-BOUTS & SUBDIVISION ENTRY AREAS,- MULCHING AND INSTALLING ASPHALT MILLINGS, SAND, TOPSOIL, AND RIP RAP STONE FOR MOISTURE MANAGEMENT AND EROSION CONTROL,- OPEN SPACE BUSH HOGGING, TREE TRIMMING, & UNDERSTORY PLANT PRUNING (ZERO-SCAPE AND NATURAL LOW COUNTRY FLORA MAINTENANCE & REPLACEMENT),- ROAD AND TRAIL EASEMENT LANDSCAPE, IRRIGATION, LIGHTING, FENCE REPLACING & REPAIRS, - CONTRACTED TREE TRIMMING ALONG ROADS, LEISURE TRAILS, BEACH WALKS, AND IN OPEN SPACE, - COMMUNITY RESIDENTIAL PLANT DEBRIS WEEKLY COLLECTION NEAR THE ROADWAY,- SEA PINES RESORT AND SEA PINES COUNTRY CLUB PLANT DEBRIS COLLECTION AREAS MONTHLY FOR A FEE,- MOSQUITO SPRAYING AND STORM WATER DRAINAGE DITCH TREATMENTS AS REQUIRED BY BREEDING-COUNT MEASUREMENTS DEPENDING ON WET AND WARM WEATHER BY A LICENSED PESTICIDE APPLICATOR (USUALLY APRIL THROUGH OCTOBER BECAUSE BEAUFORT COUNTY PEST CONTROL DOES NOT MOSQUITO SPRAY WITHIN SEA PINES),- LAGOON TREATMENT BY A LICENSED HERBICIDE APPLICATOR ACCORDING TO PRESCRIBED SCHEDULE, BUT NO ONE LAGOON IS TREATED MORE FREQUENTLY THAN EVERY TEN DAYS, DEPENDING ON THE CHEMICALS USED FOR EACH LAGOON AND THE TYPE OF VEGETATION BEING CONTROLLED,- EMERGENCY SERVICES FOR QUICK RESPONSE TO PROBLEMS SUCH AS FALLEN TREES ON OPEN SPACE, ROAD AND TRAIL SAFETY ISSUES, STORM & FLOOD WATER DAMAGE CONTROL AND EXTERIOR RESTORATIVE CLEANUP,- SAND DUNE CROSSINGS AND BEACH WALKS THAT ARE OWNED BY CSA ARE REPAIRED AS NECESSARY - SPRING HIGH TIDES MAY REQUIRE CLOSING SECTIONS OF DUNE CROSSINGS (BOARDWALKS) THAT MAY HAVE BECOME DAMAGED BY RISING WATER OR WAVE ACTION, SUBJECT TO STAFF REPAIRS OR CONTRACTOR REPLACEMENT, INCLUDING HABITAT RESTORATION AND SEA OATS PRESERVATION AND RE-PLANTING,- CONTRACTOR AND UTILITY CONTROL - CSA ASSISTS WITH QUALITY CONTROL THROUGH REVIEWS OF PLANS AND FIELD INSPECTIONS AND AN INFORMATION CLEARINGHOUSE. CSA MAY ASSIST, IF POSSIBLE, WITH TEMPORARY STORAGE FOR CONTRACTORS WORKING IN SEA PINES AND ENFORCE DEBRIS DISPOSAL AT CONSTRUCTION SITES AND FACILITATE NEIGHBOR LANDSCAPE REPAIRS DUE TO CONTRACTOR DAMAGES.- LAGOON MAINTENANCE - THE ASSOCIATION OWNS AND MAINTAINS 185 ACRES OF LAGOONS, CANALS AND PONDS AND LAKES THAT ARE OPEN TO THE PUBLIC. THESE ACTIVITIES ARE SIMILAR TO ACTIVITIES PROVIDED IN NUMEROUS LOCATIONS BY CITIES, OR GOVERNMENTAL SPECIAL DISTRICTS AND RECREATION AND PARK DISTRICTS (INCLUDING WILDLIFE & SPECIMEN TREES VIEWING AND BIRD COUNTS).	Desc
Total Program Service Expenses	$13,331,333	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	42	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	157	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
DAF Excess Business Holdings	0	DAFExcessBusinessHoldingsInd
Taxable Distributions	0	TaxableDistributionsInd
Distribution To Donor	0	DistributionToDonorInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	17	GoverningBodyVotingMembersCnt
Independent Voting Member	17	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	0	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	0	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	Yes (1)	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	SC	StatesWhereCopyOfReturnIsFldCd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	VICTORIA SHANAHAN	PersonNm
Phone	8436711343	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	175 GREENWOOD DRIVE	AddressLine1Txt
City	HILTON HEAD ISLAND	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29928	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Highest Compensated EmployeeHighestCompensatedEmployeeInd
CAROLYN ADAMS
DIRECTOR	2.00	Yes (X)	$0	$0	$0
STEVE BIRDWELL
DIRECTOR	2.00	Yes (X)	$0	$0	$0
DAVID ELLIS
DIRECTOR	2.00	Yes (X)	$0	$0	$0
BOB GOSSETT
DIRECTOR	2.00	Yes (X)	$0	$0	$0
BILL JOHNSON
DIRECTOR	2.00	Yes (X)	$0	$0	$0
MARK KING
DIRECTOR	2.00	Yes (X)	$0	$0	$0
CLIFF MCMACKIN
DIRECTOR	2.00	Yes (X)	$0	$0	$0
CHARLES MINER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
DAVID PARDUE
DIRECTOR	2.00	Yes (X)	$0	$0	$0
TOM SHARP
DIRECTOR	2.00	Yes (X)	$0	$0	$0
DONALD SIGMON
MEMBER AT LARGE	2.00	Yes (X)	$0	$0	$0
RICH SPEER
DIRECTOR	2.00	Yes (X)	$0	$0	$0
GREGORY THOMSON
DIRECTOR	2.00	Yes (X)	$0	$0	$0
LARRY MOVSHIN
CHAIRMAN	8.00	Yes (X)	$0	$0	$0	Yes (X)
JIM KASKIE
VICE CHAIRMAN	2.00	Yes (X)	$0	$0	$0	Yes (X)
CARY CORBITT
SECRETARY	2.00	Yes (X)	$0	$0	$0	Yes (X)
DAVE BORGHESI
TREASURER	2.00	Yes (X)	$0	$0	$0	Yes (X)
CHARLES BENNETT
PRESIDENT	36.00		$308,919	$0	$13,567	Yes (X)	4.00
VICTORIA SHANAHAN
VICE PRESIDENT & CFO	40.00		$147,023	$0	$14,389	Yes (X)
TOBY MCSWAIN
DIR. OF SAFETY, SECURITY &	40.00		$141,145	$0	$24,651			Yes (X)
JOHN HUNTER
SIX OAKS DIRECTOR	40.00		$140,982	$0	$14,439			Yes (X)
RUSSELL FREDERICKS
DIR. OF CAPITAL PROJECTS &	40.00		$137,643	$0	$22,325			Yes (X)
AMANDA JONES
COMMUNICATIONS DIRECTOR	40.00		$107,642	$0	$24,670			Yes (X)
DAVID HENDERSON
SPECIAL PROJECTS DIRECTOR	40.00		$106,151	$0	$22,873			Yes (X)
KYRIE BROCKINGTON
HEAVY EQUIPMENT OPERATOR	40.00		$101,599	$0	$12,003			Yes (X)
JERRED MAYSE
DIRECTOR OF MAINTENANCE	40.00		$103,584	$0	$18,226			Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,294,688	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$167,143	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	9	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BLYTHE
PO BOX 4487	BEAUFORT	SC	29903	CONSTRUCTION	$1,527,340
BRIGHTVIEW LANDSCAPE SERVICES INC
PO BOX 740655	ATLANTA	GA	30374	LANDSCAPING	$1,153,012
GREGS DECKS DOCKS & SEAWALLS INC
PO BOX 749	BLUFFTON	SC	29910	CONSTRUCTION	$444,058
ARBORNATURE LLC
PO BOX 22268	HILTON HEAD ISLAND	SC	29925	TREE WORK	$403,798
CRANSTON ENGINEERING
PO BOX 2546	AUGUSTA	GA	30903	CONSTRUCTION	$260,470

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	10	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
RESIDENTIAL ASSESSMENTS	531390	$6,767,125	$6,767,125
GATE ENTRY AND PERMIT FEES	531390	$6,631,658	$6,631,658
CRITICAL INFRASTRUCTURE ASSESSMEN	531390	$3,948,239	$3,948,239
SEA PINES RESORTS ASSESSMENTS	531390	$392,404	$392,404
OTHER OPERATING REVENUE	531390	$345,345	$345,345

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$55,987	TotalRevenueColumnAmt
Related Or Exempt Func Income	$55,987	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$18,140,758	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$300,903	TotalRevenueColumnAmt
Exclusion	$300,903	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$7,554,767	SecuritiesAmt
Other	$58,515	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$7,576,907	SecuritiesAmt
Other	$0	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$22,140	SecuritiesAmt
Other	$58,515	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$36,375	TotalRevenueColumnAmt
Related Or Exempt Func Income	$36,375	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	OTHER INCOME	Desc
Business	531390	BusinessCd
Total Revenue Column	$130,713	TotalRevenueColumnAmt
Related Or Exempt Func Income	$130,713	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$130,713	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$18,608,749	TotalRevenueColumnAmt
Related Or Exempt Func Income	$18,307,846	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$300,903	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$455,942	TotalAmt
Program Services	$387,551	ProgramServicesAmt
Management And General	$68,391	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$4,841,188	TotalAmt
Program Services	$3,872,950	ProgramServicesAmt
Management And General	$968,238	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$178,363	TotalAmt
Program Services	$142,690	ProgramServicesAmt
Management And General	$35,673	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$1,211,282	TotalAmt
Program Services	$969,026	ProgramServicesAmt
Management And General	$242,256	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$347,347	TotalAmt
Management And General	$347,347	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$30,664	TotalAmt
Program Services	$24,531	ProgramServicesAmt
Management And General	$6,133	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$371,607	TotalAmt
Program Services	$297,286	ProgramServicesAmt
Management And General	$74,321	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$245,910	TotalAmt
Program Services	$196,728	ProgramServicesAmt
Management And General	$49,182	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$34,626	TotalAmt
Program Services	$29,432	ProgramServicesAmt
Management And General	$5,194	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$293,407	TotalAmt
Program Services	$234,726	ProgramServicesAmt
Management And General	$58,681	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$216,125	TotalAmt
Program Services	$172,900	ProgramServicesAmt
Management And General	$43,225	ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$33,032	TotalAmt
Program Services	$26,426	ProgramServicesAmt
Management And General	$6,606	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$823,522	TotalAmt
Program Services	$823,522	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,076,511	TotalAmt
Program Services	$699,732	ProgramServicesAmt
Management And General	$376,779	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CONSTRUCTION	$3,154,101	$2,523,281	$630,820
LANDSCAPING	$1,406,337	$1,125,070	$281,267
REPAIRS & MAINTENANCE	$622,882	$560,594	$62,288
OPERATIONS	$551,402	$441,122	$110,280

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,004,707	TotalAmt
Program Services	$803,766	ProgramServicesAmt
Management And General	$200,941	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$16,898,955	TotalAmt
Program Services	$13,331,333	ProgramServicesAmt
Management And General	$3,567,622	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$3,050,268	BOYAmt
EOY	$2,289,208	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$81,923	BOYAmt
EOY	$1,359,250	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
BOY	$123,557	BOYAmt
EOY	$146,673	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$15,350	BOYAmt
EOY	$16,923	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$58,804	BOYAmt
EOY	$907,706	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$14,584,188	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$6,953,887	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$7,933,695	BOYAmt
EOY	$7,630,301	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$9,622,834	BOYAmt
EOY	$10,101,910	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$74,781	BOYAmt
EOY	$368,524	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,961,212	BOYAmt
EOY	$22,820,495	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,501,404	BOYAmt
EOY	$2,288,819	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$1,666,383	BOYAmt
EOY	$1,174,301	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$302,250	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,167,787	BOYAmt
EOY	$3,765,370	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$17,793,425	BOYAmt
EOY	$19,055,125	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,793,425	BOYAmt
EOY	$19,055,125	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,961,212	BOYAmt
EOY	$22,820,495	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$1,709,794	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	-$448,095	NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (1)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$4,621,486	OtherCostOrOtherBasisAmt
Book Value	$4,621,486	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$3,000,204	OtherCostOrOtherBasisAmt
Depreciation	$2,094,118	DepreciationAmt
Book Value	$906,086	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$6,189,689	OtherCostOrOtherBasisAmt
Depreciation	$4,320,354	DepreciationAmt
Book Value	$1,869,335	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$772,809	OtherCostOrOtherBasisAmt
Depreciation	$539,415	DepreciationAmt
Book Value	$233,394	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$7,630,301	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	OPERATING LEASE LIABILITY	Desc
Amt	$302,250	Amt

Field	Value	IRS element (for citing)
Total Liability	$302,250	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$17,747,560	TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst	-$448,093	NetUnrealizedGainsInvstAmt
Revenue Not Reported	-$448,093	RevenueNotReportedAmt
Revenue Subtotal	$18,195,653	RevenueSubtotalAmt
Other Revenues Not Included	$413,096	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$413,096	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$18,608,749	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$16,485,858	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$16,485,858	ExpensesSubtotalAmt
Other Expenses Not Included	$413,096	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$413,096	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$16,898,954	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART X, LINE 2:	MANAGEMENT HAS EVALUATED THE TAX POSITIONS OF COMMUNITY SERVICES ASSOCIATES (CSA) AND DOES NOT BELIEVE THAT ANY UNCERTAIN TAX POSITIONS OR UNRECOGNIZED TAX BENEFITS EXIST FOR THE YEAR ENDED DECEMBER 31, 2022.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	RECLASSIFICATION TO EXPENSES 413,096.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	RECLASSIFICATION FROM REVENUE 413,096.

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	0	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	0	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	0	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	0	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	0	AnyNonFixedPaymentsInd
Initial Contract Exception	0	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (5 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
CHARLES BENNETT
PRESIDENT	$308,919	$0	$0	$0	$0	$0	$10,776	$0	$2,791	$0	$322,486	$0	$0	$0
TOBY MCSWAIN
DIR. OF SAFETY, SECURITY &	$141,145	$0	$0	$0	$0	$0	$6,012	$0	$18,639	$0	$165,796	$0	$0	$0
VICTORIA SHANAHAN
VICE PRESIDENT & CFO	$147,023	$0	$0	$0	$0	$0	$5,971	$0	$8,418	$0	$161,412	$0	$0	$0
RUSSELL FREDERICKS
DIR. OF CAPITAL PROJECTS &	$137,643	$0	$0	$0	$0	$0	$5,727	$0	$16,598	$0	$159,968	$0	$0	$0
JOHN HUNTER
SIX OAKS DIRECTOR	$140,982	$0	$0	$0	$0	$0	$0	$0	$14,439	$0	$155,421	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6	THE CORPORATION IS A PROPERTY OWNERS ASSOCIATION CONSISTING OF 5,890 SINGLE FAMILY AND MULTI-FAMILY UNITS. OWNERS ARE AUTOMATICALLY GRANTED MEMBERSHIP IN THE ASSOCIATION UPON PURCHASE OF THEIR LOT.
FORM 990, PART VI, SECTION A, LINE 7A	SEA PINES PLANTATION RESIDENTIAL PROPERTY OWNERS ELECT 9 OF 17 DIRECTORS. SEA PINES RESORT APPOINTS 4 OF THE 17 DIRECTORS AND SEA PINES NON-RESORT BUSINESS LAND OWNERS ELECT 4 OF 17 DIRECTORS.
FORM 990, PART VI, SECTION A, LINE 8B	THE ORGANIZATION CONTEMPORANEOUSLY DOCUMENTS THE MEETINGS HELD BY ITS GOVERNING BODY. THE ORGANIZATION'S COMMITTEES ARE ADVISORY, AND DO NOT HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11B	THE DIRECTOR OF FINANCE, TREASURER, PRESIDENT AND EXECUTIVE COMMITTEE MEMBERS REVIEW THE FORM 990. A COPY IS THEN PROVIDED TO THE BOARD PRIOR TO ITS FILING.
FORM 990, PART VI, SECTION B, LINE 12C	THE ASSOCIATION REQUIRES ALL BOARD MEMBERS TO ANNUALLY REVIEW AND COMPLETE THE CONFLICT OF INTEREST POLICY AND DISCLOSURE. THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED WITH CHECK-INS AT EACH BOARD MEETING. IN THE EVENT OF A POTENTIAL CONFLICT, THE INTERESTED BOARD MEMBER SHALL RECUSE HIMSELF/HERSELF FROM ALL DISCUSSIONS AND VOTE ON THE MATTER.
FORM 990, PART VI, SECTION B, LINE 15	THE PRESIDENT'S COMPENSATION IS DETERMINED BY A WRITTEN CONTRACT RECOMMENDED BY THE EXECUTIVE COMMITTEE (CHAIR, VICE CHAIR, TREASURER, SECRETARY, AND ONE OTHER BOARD DIRECTOR APPOINTED BY THE BOARD OF DIRECTORS.) COMPENSATION IS COMPARED TO SIMILAR ENTITIES TO ENSURE REASONABLENESS AND IS BASED UPON EXPERIENCE AND PERFORMANCE. ALL DECISIONS ARE DOCUMENTED. KEY EMPLOYEE COMPENSATION IS RECOMMENDED BY THE PRESIDENT AND REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE. COMPENSATION IS COMPARED TO SIMILAR ENTITIES TO ENSURE REASONABLENESS AND IS BASED UPON EXPERIENCE AND PERFORMANCE. ALL DECISIONS ARE DOCUMENTED.
FORM 990, PART VI, SECTION C, LINE 19	GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ORGANIZATION'S WEBSITE AND AVAILABLE AT THE ADMINISTRATIVE OFFICE UPON REQUEST.
FORM 990, PART IX, LINE 24E	FUELS & CHEMICALS: PROGRAM SERVICE EXPENSES 242,302. MANAGEMENT AND GENERAL EXPENSES 60,575. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 302,877. PROPERTY TAXES: PROGRAM SERVICE EXPENSES 213,723. MANAGEMENT AND GENERAL EXPENSES 53,431. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 267,154. BAD DEBT EXPENSE: PROGRAM SERVICE EXPENSES 151,083. MANAGEMENT AND GENERAL EXPENSES 37,771. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 188,854. SUPPLIES: PROGRAM SERVICE EXPENSES 124,658. MANAGEMENT AND GENERAL EXPENSES 31,164. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,822. COMMUNICATIONS: PROGRAM SERVICE EXPENSES 72,000. MANAGEMENT AND GENERAL EXPENSES 18,000. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 90,000.
FORM 990, PART XII, LINE 2C:	THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (3 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	EINEIN	Primary ActivitiesPrimaryActivitiesTxt	Legal Domicile StateLegalDomicileStateCd	Exempt Code SectionExemptCodeSectionTxt	Public Charity StatusPublicCharityStatusTxt	Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt	Controlled OrganizationControlledOrganizationInd
SEA PINES FOREST PRESERVE FOUNDATION INC
175 GREENWOOD DR	HILTON HEAD	SC	29928	570985915	TRUSTEES ARE THE OFFICERS IN COMMUNITY SERVICES ASSOC.	SC	501(C)(3)	LINE 6	CSA	0
SIX OAKS CEMETERY INC
175 GREENWOOD DR	HILTON HEAD	SC	29928	571090159	TRUSTEES ARE THE OFFICERS IN COMMUNITY SERVICES ASSOC.	SC	501(C)(13)		CSA	0
ASSOC OF SEA PINES PROPERTY OWNERS
175 GREENWOOD DR	HILTON HEAD	SC	29928	570558970	ACTING IN THE INTEREST OF RESIDENTIAL PROPERTY OWNERS	SC	501(C)(4)		CSA	0

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	0	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	Yes (1)	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	0	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	Yes (1)	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (5 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
SEA PINES FOREST PRESERVE FOUNDATION INC
Q	$316,500	ACTUAL AMOUNT
SEA PINES FOREST PRESERVE FOUNDATION INC
D	$28,654	ACTUAL AMOUNT
SIX OAKS CEMETERY INC
Q	$392,942	ACTUAL AMOUNT
SIX OAKS CEMETERY INC
D	$60,727	ACTUAL AMOUNT
ASSOCIATION OF SEA PINES PLANTATION PROPERTY OWNERS
D	$47,389	ACTUAL AMOUNT