COMMUNITY SERVICES ASSOCIATES INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- COMMUNITY SERVICES ASSOCIATES INC (EIN 57-0888471)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-11
- IRS object ID
- 202213159349304341
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-11T12:45:32-06:00 | ReturnTs |
| Tax Period End | 2021-12-31 | 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 | 2021-01-01 | 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 | DAVID BORGHESI | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 8436711343 | PhoneNum |
| Signature | 2022-11-10 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DAVID | PersonFirstNm |
| Person Last | BORGHESI | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JANICE A RATICA | PreparerPersonNm |
| PTIN | P00358837 | PTIN |
| Phone | 7043338881 | PhoneNum |
| Preparation | 2022-11-10 | 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 | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DAVID BORGHESI | 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 | $19,441,604 | 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 | 145 | TotalEmployeeCnt |
| Total Volunteers | 82 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,110,500 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $12,169,904 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $13,855,602 | CYProgramServiceRevenueAmt |
| PY Investment Income | $285,303 | PYInvestmentIncomeAmt |
| CY Investment Income | $460,425 | CYInvestmentIncomeAmt |
| PY Other Revenue | $193,087 | PYOtherRevenueAmt |
| CY Other Revenue | $179,801 | CYOtherRevenueAmt |
| PY Total Revenue | $13,758,794 | PYTotalRevenueAmt |
| CY Total Revenue | $14,495,828 | 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 | $0 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,037,020 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $13,121,554 | PYOtherExpensesAmt |
| CY Other Expenses | $9,252,463 | CYOtherExpensesAmt |
| PY Total Expenses | $13,121,554 | PYTotalExpensesAmt |
| CY Total Expenses | $15,289,483 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $637,240 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$793,655 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $22,501,693 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,961,212 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,650,371 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,167,787 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $18,851,322 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $17,793,425 | 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 | $12,284,793 | ExpenseAmt |
| Revenue | $13,855,602 | 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 | $12,284,793 | 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 | 50 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 145 | 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 | 0 | 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 (23 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|---|---|
| CHARLES BENNETT | ||||||||
| PRESIDENT | 36.00 | 4.00 | Yes (X) | $302,156 | $0 | $11,552 | ||
| VICTORIA SHANAHAN | ||||||||
| DIR. OF FINANCE & ADMIN. | 40.00 | $138,130 | $0 | $12,133 | Yes (X) | |||
| TOBY MCSWAIN | ||||||||
| DIR. OF SAFETY, SECURITY & TRANS. | 40.00 | $134,092 | $0 | $22,313 | Yes (X) | |||
| RUSSELL FREDERICKS | ||||||||
| DIR. OF CAPITAL PROJECTS & DEV. | 40.00 | $131,020 | $0 | $20,197 | Yes (X) | |||
| JOHN HUNTER | ||||||||
| CEMETERY ADMINISTRATIOR | 40.00 | $107,508 | $0 | $13,570 | Yes (X) | |||
| AMANDA JONES | ||||||||
| DIRECTOR OF COMMUNICATIONS | 40.00 | $102,384 | $0 | $22,475 | Yes (X) | |||
| BARRY BARTH | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| STEVE BIRDWELL | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| CARY CORBETT | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| DAVID ELLIS | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| WILLIAM JOHNSON | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| MARK KING | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| CHARLES MINER | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| DAVID PARDUE | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| SCOTT RICHARDSON | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| BOB SOWERS | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| RICH SPEER | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| GREGORY THOMSON | ||||||||
| DIRECTOR | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| DONALD SIGMON | ||||||||
| MEMBER AT LARGE | 2.00 | $0 | $0 | $0 | Yes (X) | |||
| 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) | ||
| CAROLYN ADAMS | ||||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| DAVE BORGHESI | ||||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $915,290 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $102,240 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 6 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (4 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BRIGHTVIEW LANDSCAPE SERVICES INC | |||||
| PO BOX 740655 | ATLANTA | GA | 30374 | LANDSCAPING SERVICES | $1,123,149 |
| EUROVIA ATLANTIC COAST LLC DBA BLYTHE | |||||
| PO BOX 4487 | BEAUFORT | SC | 29903 | CONSTRUCTION | $831,796 |
| MALPHRUS UTILITIES LLC | |||||
| PO BOX 1285 | BEAUFORT | SC | 29901 | CONSTRUCTION | $442,651 |
| ATLANTIC ASPHALT | |||||
| PO BOX 22555 | HILTON HEAD ISLAND | SC | 29925 | CONSTRUCTION | $419,662 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| GATE ENTRY AND PERMIT FEES | 531390 | $6,620,991 | $6,620,991 |
| RESIDENTIAL ASSESSMENTS | 531390 | $6,517,647 | $6,517,647 |
| OTHER OPERATING REVENUE | 531390 | $416,502 | $416,502 |
| SEA PINES RESORTS ASSESSMENTS | 531390 | $231,754 | $231,754 |
| OTHER COMMERCIAL ASSESSMENTS | 531390 | $68,708 | $68,708 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $13,855,602 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $343,429 | TotalRevenueColumnAmt |
| Exclusion | $343,429 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,950,798 | SecuritiesAmt |
| Other | $111,974 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,945,776 | SecuritiesAmt |
| Other | $0 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $5,022 | SecuritiesAmt |
| Other | $111,974 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $116,996 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $116,996 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | OTHER INCOME | Desc |
| Business | 531390 | BusinessCd |
| Total Revenue Column | $179,801 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $179,801 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $179,801 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $14,495,828 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,152,399 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $343,429 | 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 | $302,156 | TotalAmt |
| Program Services | $256,833 | ProgramServicesAmt |
| Management And General | $45,323 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,415,948 | TotalAmt |
| Program Services | $3,532,758 | ProgramServicesAmt |
| Management And General | $883,190 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,318,916 | TotalAmt |
| Program Services | $1,055,133 | ProgramServicesAmt |
| Management And General | $263,783 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $301,131 | TotalAmt |
| Management And General | $301,131 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,019 | TotalAmt |
| Program Services | $8,755 | ProgramServicesAmt |
| Management And General | $26,264 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $517,358 | TotalAmt |
| Program Services | $413,886 | ProgramServicesAmt |
| Management And General | $103,472 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,784 | TotalAmt |
| Program Services | $835 | ProgramServicesAmt |
| Management And General | $1,949 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $800,092 | TotalAmt |
| Program Services | $800,092 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $944,788 | TotalAmt |
| Program Services | $614,112 | ProgramServicesAmt |
| Management And General | $330,676 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| MAINTENANCE, SIGN SHOP | $2,340,816 | $2,106,734 | $234,082 |
| MAJOR REPAIR AND REPLAC | $2,298,259 | $2,298,259 | |
| GENERAL AND ADMINISTRAT | $576,196 | $576,196 | |
| SAFETY AND SECURITY | $399,602 | $359,642 | $39,960 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,036,418 | TotalAmt |
| Program Services | $837,754 | ProgramServicesAmt |
| Management And General | $198,664 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,289,483 | TotalAmt |
| Program Services | $12,284,793 | ProgramServicesAmt |
| Management And General | $3,004,690 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,010,591 | BOYAmt |
| EOY | $3,050,268 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $155,691 | BOYAmt |
| EOY | $81,923 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $366,419 | BOYAmt |
| EOY | $123,557 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $15,350 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,000 | BOYAmt |
| EOY | $58,804 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $14,273,978 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $6,340,283 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,415,070 | BOYAmt |
| EOY | $7,933,695 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,403,549 | BOYAmt |
| EOY | $9,622,834 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $149,373 | BOYAmt |
| EOY | $74,781 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,501,693 | BOYAmt |
| EOY | $20,961,212 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,001,175 | BOYAmt |
| EOY | $1,501,404 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,570,617 | BOYAmt |
| EOY | $1,666,383 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,579 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,650,371 | BOYAmt |
| EOY | $3,167,787 | 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 | $18,851,322 | BOYAmt |
| EOY | $17,793,425 | 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 | $18,851,322 | BOYAmt |
| EOY | $17,793,425 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $22,501,693 | BOYAmt |
| EOY | $20,961,212 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$793,655 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$264,242 | 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 | $2,970,744 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,951,346 | DepreciationAmt |
| Book Value | $1,019,398 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $5,981,134 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,928,734 | DepreciationAmt |
| Book Value | $2,052,400 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $700,614 | OtherCostOrOtherBasisAmt |
| Depreciation | $460,203 | DepreciationAmt |
| Book Value | $240,411 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $7,933,695 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,803,066 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$264,242 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | -$264,242 | RevenueNotReportedAmt |
| Revenue Subtotal | $14,067,308 | RevenueSubtotalAmt |
| Other Revenues Not Included | $428,520 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $428,520 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $14,495,828 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $14,860,963 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $14,860,963 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $428,520 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $428,520 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,289,483 | 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, 2021. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | RECLASSIFICATION TO EXPENSES 428,520. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | RECLASSIFICATION FROM REVENUE 428,520. |
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 (4 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 | $302,156 | $0 | $0 | $0 | $0 | $0 | $8,431 | $0 | $3,121 | $0 | $313,708 | $0 | $0 | $0 |
| VICTORIA SHANAHAN | ||||||||||||||
| DIR. OF FINANCE & ADMIN. | $138,130 | $0 | $0 | $0 | $0 | $0 | $4,327 | $0 | $7,806 | $0 | $150,263 | $0 | $0 | $0 |
| TOBY MCSWAIN | ||||||||||||||
| DIR. OF SAFETY, SECURITY & TRANS. | $134,092 | $0 | $0 | $0 | $0 | $0 | $4,777 | $0 | $17,536 | $0 | $156,405 | $0 | $0 | $0 |
| RUSSELL FREDERICKS | ||||||||||||||
| DIR. OF CAPITAL PROJECTS & DEV. | $131,020 | $0 | $0 | $0 | $0 | $0 | $4,606 | $0 | $15,591 | $0 | $151,217 | $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. 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. |
| 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 | FACILITIES: PROGRAM SERVICE EXPENSES 230,631. MANAGEMENT AND GENERAL EXPENSES 57,658. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 288,289. MARKETING FUND CONTRIBUTION: PROGRAM SERVICE EXPENSES 240,438. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 240,438. TROPICAL STORM ELSA: PROGRAM SERVICE EXPENSES 225,528. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 225,528. BOND PREMIUM AMORTIZATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 136,302. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 136,302. SEA PINES TROLLEY: PROGRAM SERVICE EXPENSES 89,376. MANAGEMENT AND GENERAL EXPENSES 4,704. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 94,080. OTHER EXPENSES: PROGRAM SERVICE EXPENSES 51,781. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 51,781. |
| 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 (7 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| SEA PINES FOREST PRESERVE FOUNDATION INC | ||
| Q | $211,447 | ACTUAL AMOUNT |
| SEA PINES FOREST PRESERVE FOUNDATION INC | ||
| D | $3,585 | ACTUAL AMOUNT |
| SIX OAKS CEMETERY INC | ||
| Q | $331,931 | ACTUAL AMOUNT |
| SIX OAKS CEMETERY INC | ||
| D | $7,909 | ACTUAL AMOUNT |
| ASSOCIATION OF SEA PINES PLANTATION PROPERTY OWNERS | ||
| D | $46,285 | ACTUAL AMOUNT |
| ASSOCIATION OF SEA PINES PLANTATION PROPERTY OWNERS | ||
| Q | $181,614 | ACTUAL AMOUNT |
| (no name) | ||
| Q | ||
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