2023-11-13T11:19:45-06:00 2022-12-31 570381582 ELLIOTT DAVIS LLCPLLC 500 EAST MOREHEAD STREET SUITE 700 CHARLOTTE NC 28202 990 2022-01-01 570888471 COMMUNITY SERVICES ASSOCIATES INC COMM 8436711343 175 GREENWOOD DRIVE HILTON HEAD ISLAND SC 29928 VICTORIA SHANAHAN VICE PRESIDENT & CFO 8436711343 2023-11-10 1 VICTORIA SHANAHAN XXX-XX-XXXX 1 JANICE A RATICA P00358837 7043338881 2023-11-10 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z VICTORIA SHANAHAN 175 GREENWOOD DRIVE HILTON HEAD ISLAND SC 29928 26185656 0 X WWW.SEAPINESLIVING.COM X 1987 SC TO PROTECT, MAINTAIN, AND ENHANCE THE RESOURCES OF SEA PINES FOR THE BENEFIT OF THE COMMUNITY. 17 17 157 88 0 0 0 0 13855602 18140758 460425 337278 179801 130713 14495828 18608749 0 0 0 0 6037020 6686775 0 0 0 9252463 10212180 15289483 16898955 -793655 1709794 20961212 22820495 3167787 3765370 17793425 19055125 X 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. 0 0 13331333 18140758 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). 13331333 0 0 0 1 0 0 0 0 0 1 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 42 0 1 157 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 0 0 1 1 0 1 0 0 0 1 1 1 1 0 1 1 1 0 SC X X VICTORIA SHANAHAN 8436711343 175 GREENWOOD DRIVE HILTON HEAD ISLAND SC 29928 CAROLYN ADAMS DIRECTOR 2.00 X 0 0 0 STEVE BIRDWELL DIRECTOR 2.00 X 0 0 0 DAVID ELLIS DIRECTOR 2.00 X 0 0 0 BOB GOSSETT DIRECTOR 2.00 X 0 0 0 BILL JOHNSON DIRECTOR 2.00 X 0 0 0 MARK KING DIRECTOR 2.00 X 0 0 0 CLIFF MCMACKIN DIRECTOR 2.00 X 0 0 0 CHARLES MINER DIRECTOR 2.00 X 0 0 0 DAVID PARDUE DIRECTOR 2.00 X 0 0 0 TOM SHARP DIRECTOR 2.00 X 0 0 0 DONALD SIGMON MEMBER AT LARGE 2.00 X 0 0 0 RICH SPEER DIRECTOR 2.00 X 0 0 0 GREGORY THOMSON DIRECTOR 2.00 X 0 0 0 LARRY MOVSHIN CHAIRMAN 8.00 X X 0 0 0 JIM KASKIE VICE CHAIRMAN 2.00 X X 0 0 0 CARY CORBITT SECRETARY 2.00 X X 0 0 0 DAVE BORGHESI TREASURER 2.00 X X 0 0 0 CHARLES BENNETT PRESIDENT 36.00 4.00 X 308919 0 13567 VICTORIA SHANAHAN VICE PRESIDENT & CFO 40.00 X 147023 0 14389 TOBY MCSWAIN DIR. OF SAFETY, SECURITY & 40.00 X 141145 0 24651 JOHN HUNTER SIX OAKS DIRECTOR 40.00 X 140982 0 14439 RUSSELL FREDERICKS DIR. OF CAPITAL PROJECTS & 40.00 X 137643 0 22325 AMANDA JONES COMMUNICATIONS DIRECTOR 40.00 X 107642 0 24670 DAVID HENDERSON SPECIAL PROJECTS DIRECTOR 40.00 X 106151 0 22873 KYRIE BROCKINGTON HEAVY EQUIPMENT OPERATOR 40.00 X 101599 0 12003 JERRED MAYSE DIRECTOR OF MAINTENANCE 40.00 X 103584 0 18226 1294688 0 167143 9 0 1 0 BLYTHE PO BOX 4487 BEAUFORT SC 29903 CONSTRUCTION 1527340 BRIGHTVIEW LANDSCAPE SERVICES INC PO BOX 740655 ATLANTA GA 30374 LANDSCAPING 1153012 GREGS DECKS DOCKS & SEAWALLS INC PO BOX 749 BLUFFTON SC 29910 CONSTRUCTION 444058 ARBORNATURE LLC PO BOX 22268 HILTON HEAD ISLAND SC 29925 TREE WORK 403798 CRANSTON ENGINEERING PO BOX 2546 AUGUSTA GA 30903 CONSTRUCTION 260470 10 RESIDENTIAL ASSESSMENTS 531390 6767125 6767125 GATE ENTRY AND PERMIT FEES 531390 6631658 6631658 CRITICAL INFRASTRUCTURE ASSESSMEN 531390 3948239 3948239 SEA PINES RESORTS ASSESSMENTS 531390 392404 392404 OTHER OPERATING REVENUE 531390 345345 345345 55987 55987 18140758 300903 300903 7554767 58515 7576907 0 -22140 58515 36375 36375 OTHER INCOME 531390 130713 130713 130713 18608749 18307846 0 300903 X 455942 387551 68391 4841188 3872950 968238 178363 142690 35673 1211282 969026 242256 347347 347347 30664 24531 6133 371607 297286 74321 245910 196728 49182 34626 29432 5194 293407 234726 58681 216125 172900 43225 33032 26426 6606 823522 823522 1076511 699732 376779 CONSTRUCTION 3154101 2523281 630820 LANDSCAPING 1406337 1125070 281267 REPAIRS & MAINTENANCE 622882 560594 62288 OPERATIONS 551402 441122 110280 1004707 803766 200941 16898955 13331333 3567622 0 3050268 2289208 81923 1359250 123557 146673 15350 16923 58804 907706 14584188 6953887 7933695 7630301 9622834 10101910 74781 368524 20961212 22820495 1501404 2288819 1666383 1174301 0 302250 3167787 3765370 X 0 0 17793425 19055125 0 0 17793425 19055125 20961212 22820495 1709794 -448095 0 X X 0 1 X 1 0 1 1 0 4621486 4621486 3000204 2094118 906086 6189689 4320354 1869335 772809 539415 233394 7630301 OPERATING LEASE LIABILITY 302250 302250 X 17747560 -448093 -448093 18195653 413096 413096 18608749 16485858 0 16485858 413096 413096 16898954 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. X X 0 0 0 0 0 0 0 0 0 CHARLES BENNETT PRESIDENT 308919 0 0 0 0 0 10776 0 2791 0 322486 0 0 0 TOBY MCSWAIN DIR. OF SAFETY, SECURITY & 141145 0 0 0 0 0 6012 0 18639 0 165796 0 0 0 VICTORIA SHANAHAN VICE PRESIDENT & CFO 147023 0 0 0 0 0 5971 0 8418 0 161412 0 0 0 RUSSELL FREDERICKS DIR. OF CAPITAL PROJECTS & 137643 0 0 0 0 0 5727 0 16598 0 159968 0 0 0 JOHN HUNTER SIX OAKS DIRECTOR 140982 0 0 0 0 0 0 0 14439 0 155421 0 0 0 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. 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 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 SEA PINES FOREST PRESERVE FOUNDATION INC Q 316500 ACTUAL AMOUNT SEA PINES FOREST PRESERVE FOUNDATION INC D 28654 ACTUAL AMOUNT SIX OAKS CEMETERY INC Q 392942 ACTUAL AMOUNT SIX OAKS CEMETERY INC D 60727 ACTUAL AMOUNT ASSOCIATION OF SEA PINES PLANTATION PROPERTY OWNERS D 47389 ACTUAL AMOUNT