2020-09-16T09:43:25-07:00 2019-12-31 823331716 Porter & Lasiewicz CPAs 3355 Cochran Street Suite 101 Simi Valley CA 93063 990 2019-01-01 570656625 Palmetto Dunes Property Owners Association Inc PALM 8437851109 16 Queens Folly Road Hilton Head Island SC 29928 Gayle Cleaveland Treasurer 2020-09-16 true Gary A Porter P00027872 8054336022 X 2019 2021-04-22 16:20:28Z Andrew Schumacher 10397331 false X www.pdpoa.org X 1977 SC PDPOA is responsible for the operation and maintenance of the common property within the 2,172 residential development located in Hilton Head Island, South Carolina. The residential development includes 12 commercial entities. The maintenance of roads, lagoons, and paths open to the public provide an essential public benefit. 10 0 63 35 0 0 4088826 4429793 -110606 1667650 3920603 4299888 7898823 10397331 0 0 2925779 3110781 0 0 3276675 3428397 6202454 6539178 1696369 3858153 29773998 34372089 1719055 2458993 28054943 31913096 To enhance the quality of life, strive to protect the natural environment, and improve the resources of our community for all those who live, invest, work and play here. false false 5927315 Road maintenance and storm drain maintenance - the Association owns 26 miles of roads, and is fully responsible for the maintenance, repair and reconstruction of these roads. The Association's road maintenance activities promote the general welfare of the community and because road maintenance is an essential governmental function, the activities lessen the burden of the town Hilton Head Island. PDPOA started the roadway and drainage construction on Port Tack. PDPOA also started the bridge replacement for two bridges on Port Tack. This work was completed in March 2020. Maintenance of greenbelts, 11 mile long lagoon system, lakes and bike paths - The Association maintains landscaped greenbelts adjacent to streets, several common area lots, 2 fresh water lakes, and 10 miles of bike paths. The bike paths and lagoon systems are part of an island wide system of paths and lagoons that are open to the general public and may not be restricted in any way. 5927315 false false false false false false false false false true false false true true false true false false false false false false false false false false false false true false false false false false true false true false false false false false false false false true 30 0 true 63 true false false false false false false false false X 10 0 false false false false true true true true false false false true true true true false true true false false SC X Matthew Nemes 8437851109 16 Queens Folly Road Hilton Head Island SC 29928 X Andrew Schumacher CEO 40.00 0.00 246232 0 9747 Ben Brown Project Manager 40.00 0.00 146693 0 0 James Griner Chief of Security 40.00 0.00 111129 0 0 Brian Fahey President 2.00 0.00 X 0 0 0 Wilbur Strickland Vice President 2.00 0.00 X 0 0 0 Gayle Cleaveland Treasurer 2.00 0.00 X 0 0 0 Bill Caywood Director 1.00 0.00 X 0 0 0 Michael Vaccaro Director 1.00 0.00 X 0 0 0 Lee Smith Director 1.00 0.00 X 0 0 0 Bill Watkins Director 1.00 0.00 X 0 0 0 Mark Carroll Secretary 1.00 0.00 X 0 0 0 Jerry Bowling Director 1.00 0.00 X 0 0 0 Ric Gorman Director 1.00 0.00 X 0 0 0 504054 9747 3 false true false The Industrial Company PO Box 9207 Savannah GA 31412 Bridge Building 976477 JS Construction Services PO Box 1497 Bluffton SC 29910 Roadway and Drainage Cont 611378 The Greenery Inc PO Box 6569 Hilton Head Island SC 29938 Landscape Company 282923 Leamington POA PO Box 6778 Hilton Head Island SC 29938 Pass Office Activity 354788 Island Buggy Service Inc 45 E Morningside Dr Bluffton SC 29910 Transportation Compa 232043 9 0 Membership Dues & Assessm 531390 4429793 4429793 4429793 450531 450531 0 0 0 1192089 25030 1192089 25030 1217119 1217119 0 0 0 Community Enhancement Fee 531390 650488 650488 Late Fees 531390 4717 4717 User Fees 531390 3644683 3644683 4299888 10397331 8729681 1667650 0 0 0 0 513801 462421 51380 1860817 1674735 186082 0 109091 109091 452851 407566 45285 174221 156799 17422 40000 32000 8000 142118 113694 28424 49650 39720 9930 0 0 0 34148 30733 3415 0 27896 25106 2790 92581 87952 4629 0 0 14371 12934 1437 0 16143 12914 3229 0 0 944437 897215 47222 148117 133305 14812 Administrative Services Exempt 629800 629800 Repairs & Maintenance 305465 290192 15273 Landscaping 293837 293837 Transportation 232043 220441 11602 457791 405951 51840 6539178 5927315 611863 0 898736 576660 0 0 480588 84592 0 0 0 6657 5319 26353 18281 24612166 6877864 17599396 17734302 10375635 13701000 0 0 0 386633 2251935 29773998 34372089 175680 796773 262726 239713 1280649 1422507 1719055 2458993 X 18662157 20358527 7696416 7696416 1696370 3858153 28054943 31913096 29773998 34372089 3858153 X false true X false false 20230250 20230250 2056095 410720 1645375 156764 119863 36901 500693 358325 142368 1668364 5988956 -4320592 17734302 Fixed Asset Clearing 3931 Projects in Progress 2248004 2251935 Accrued Payroll 305380 ARB Compliance 739235 Assessments Received in Advance 33059 Retainage 167248 Unearned Pass Income 177585 1422507 10397331 10397331 10397331 6539178 6539178 6539178 X X X false false false false false false false false false Andrew Schumacher CEO 215232 31000 9747 255979 Greenwood Communities and Bill Watkins, Board Purchased fuel false Greenwood Communities and Bill Watkins, Board Paid rent for maint false Greenwood Communities and Bill Watkins, Board Received assessments false Greenwood Communities and Bill Watkins, Board Received gate pass false Client Note 1 Client Note 1 - The Association has evaluated the effect of GAAP guidance on accounting for uncertainty in income taxes. The Association is tax exempt under section 501(C)(4) of the Interval Revenue Code. Management believes that the Association continues to satisfy the requirements of a tax-exempt organization and therefore has no uncertain income tax positions at year end. Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder The corporation is a homeowner's association consisting of 2,172 residential lots and 12 commercial properties. Owners are automatically granted membership in the Association upon purchase of their lot. Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body Three members of the Board of Directors are rotated off the Board each year. The nominating committee interviews possible Board of Directors candidates and recommends three of the candidates. Members of the Association are welcome to petition for nomination to the Board of Directors. At the annual meeting in October of each year, a vote is held by proxy or by ballot to approve the three candidates. Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders Property Owners have the exclusive authority to amend and/or repeal bylaws and elect the Board of Directors. The Board of Directors accepts or rejects the annual budget, approves assessments, and approves the borrowing of money and certain other property transactions. Form 990, Part VI, Line 8: Explanation of No Contemporaneously Documentation of Meetings Palmetto Dunes Property Owners Association does not have a committee with authority to act on behalf of the governing body. All documents of the meetings and written actions are undertaken by the governing body. Form 990, Part VI, Line 11b: Form 990 Review Process Management and the Board review the Form 990 before filing. Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts Management reviews the conflict of interest policy on a yearly basis. Board members are required to sign the policy on an annual basis. Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management The Executive Committee reviews compensation of the CEO annually. For all other employees, the Board's Finance Committee reviews the Associations' salary expense on an annual basis and makes a salary recommendation to the Board. Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Governing documents and financial statements are available on the Association's website. Conflict of interest policy is made available upon request.