BIG CANOE PROPERTY OWNERS ASSOCIATION INC AND SUBSIDIARY: Form 990, tax year 2019
View the entire original 990 at ProPublica ↗
- Organization
- BIG CANOE PROPERTY OWNERS ASSOCIATION INC AND SUBSIDIARY (EIN 58-1178491)
- Tax period
- 2019-01-01 to 2019-12-31
- Filed
- 2020-11-17
- IRS object ID
- 202023229349301242
- Schema version
- 2019v5.1
- 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 | 2020-11-17T12:06:03-06:00 | ReturnTs |
| Tax Period End | 2019-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 580692043 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MAULDIN & JENKINS LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 200 GALLERIA PKWY SE STE 1700 | AddressLine1Txt |
| City | ATLANTA | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 303395946 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2019-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 581178491 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BIG CANOE PROPERTY OWNER'S ASSOCIATION | BusinessNameLine1Txt |
| Business Name Line2 | INC | BusinessNameLine2Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | BIGC | BusinessNameControlTxt |
| Phone | 7062683346 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10586 BIG CANOE | AddressLine1Txt |
| City | BIG CANOE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30143 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | CANDANCE ROBERTSON | PersonNm |
| Person Title | TREASURER | PersonTitleTxt |
| Phone | 7062683346 | PhoneNum |
| Signature | 2020-11-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MARY JO ALEXANDER | PreparerPersonNm |
| PTIN | P00002534 | PTIN |
| Phone | 7709558600 | PhoneNum |
| Preparation | 2020-11-13 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 50.192.51.169 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2020-11-15 | IPDt |
| IP Tm | 23:26:06 | IPTm |
| IP Timezone | ES | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | A566F6A719FE53D4ADE638FF45DD23DFED1A47D7 | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 8F0BBA1239499911DC3F6AE7BBE27E557B0633B8 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2019 | TaxYr |
| Build TS | 2021-04-22 16:20:28Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT CROUCH | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10586 BIG CANOE | AddressLine1Txt |
| City | BIG CANOE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30143 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $18,252,181 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | WWW.BIGCANOEPOA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | GA | LegalDomicileStateCd |
| Activity Or Mission | BIG CANOE IS A MASTER-PLANNED COMMUNITY DESIGNED TO ACHIEVE A HARMONIOUS INTEGRATION OF THE NATURAL BEAUTY OF THE LAND WITH THOSE ELEMENTS MOST DESIRED IN A RESIDENTIAL COMMUNITY. IT IS A COMMUNITY IN THE TRUE SENSE OF THE WORD, MULTI-GENERATIONAL, OFFERING A SMALL-TOWN ATMOSPHERE.DEEPLY HELD COMMON VALUES HELP DEFINE THE CHARACTER OF THE COMMUNITY OF BIG CANOE. PRIVACY AND SECURITY ARE HIGHLY VALUED BY ALL OWNERS. A KEEN APPRECIATION OF THE PRESERVATION OF THE NATURAL ENVIRONMENT AND ITS ECOLOGICAL SYSTEMS FORMS ONE OF THE CORE VALUES UNITING BIG CANOE'S DIVERSE POPULATION. THIS POPULATION INCLUDES FULL-TIME RESIDENTS, PART-TIME RESIDENTS, LANDOWNERS, GUESTS, VACATIONERS, RENTERS AND EVENT ATTENDEES.AN ATMOSPHERE OF WARMTH, HOSPITALITY, TOLERANCE, CONSIDERATION AND RESPECT GOVERNS ALL MATTERS AMONG OWNERS, GUESTS, MANAGEMENT AND SERVICE PROVIDERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 6 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 303 | TotalEmployeeCnt |
| Total Volunteers | 150 | TotalVolunteersCnt |
| Total Gross UBI | $963,877 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $25,364 | PYContributionsGrantsAmt |
| CY Contributions Grants | $55,862 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $14,134,693 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,199,206 | CYProgramServiceRevenueAmt |
| PY Investment Income | $26,972 | PYInvestmentIncomeAmt |
| CY Investment Income | $214,286 | CYInvestmentIncomeAmt |
| PY Other Revenue | $170,749 | PYOtherRevenueAmt |
| CY Other Revenue | $168,992 | CYOtherRevenueAmt |
| PY Total Revenue | $14,357,778 | PYTotalRevenueAmt |
| CY Total Revenue | $15,638,346 | 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 | $5,843,633 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $6,444,805 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $7,557,623 | PYOtherExpensesAmt |
| CY Other Expenses | $7,484,328 | CYOtherExpensesAmt |
| PY Total Expenses | $13,401,256 | PYTotalExpensesAmt |
| CY Total Expenses | $13,929,133 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $956,522 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,709,213 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $43,124,030 | TotalAssetsBOYAmt |
| Total Assets EOY | $44,130,238 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $9,638,833 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,888,130 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $33,485,197 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $35,242,108 | NetAssetsOrFundBalancesEOYAmt |
| Mission | BIG CANOE PROPERTY OWNERS ASSOCIATION EXISTS TO PROVIDE HARMONIOUS INTEGRATION OF THE NATURAL ENVIRONMENT WITH ELEMENTS MOST DESIRED IN A RESIDENTIAL COMMUNITY: MASTER-PLANNED AND MULTI-GENERATIONAL; OFFERING A SMALL-TOWN ATMOSPHERE. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,833,856 | ExpenseAmt |
| Revenue | $11,215,745 | RevenueAmt |
| Desc | COMMUNITY SERVICES INCLUDE ADMINISTRATION, ARCHITECTURAL ENVIRONMENTAL CONTROL DEPARTMENT, FACILITIES MAINTENANCE, ROADS & TRAILS, GROUNDS & MAINTENANCE AND PUBLIC SAFETY. COMMUNITY SERVICES PROVIDES THE SERVICES THAT LOCAL GOVERNMENTS PROVIDE. ADMINISTRATION IS CHARGED WITH IMPLEMENTING THE COVENANTS, ADMINISTRATING THE RULES AND REGULATIONS, PROVIDING PUBLIC SAFETY, FIRE, EMS, ROAD MAINTENANCE (APPROX. 98 MILES), TRAIL MAINTENANCE (APPROX. 20 MILES), ARCHITECTURAL CONTROL, GROUNDS LANDSCAPING AND MAINTENANCE, PEST AND ENVIRONMENTAL CONCERNS. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $2,227,000 | ExpenseAmt |
| Revenue | $2,825,503 | RevenueAmt |
| Desc | AMENITY MANAGEMENT PROVIDES A 27-HOLE GOLF COURSE, FITNESS, TENNIS, SWIM CLUB WITH THREE POOLS, LAKE SWIMMING AND A ROCKSLIDE, HIKING TRAILS AND WALKING PATHS, MARINA, CLUBHOUSE THAT INCLUDES A RESTAURANT AND FOR COMMUNITY EVENTS, STORAGE YARD, BOCCE BALL COURTS, TWO PLAYGROUNDS, BASEBALL FIELD, BASKETBALL COURT, WALKING PATHS, DOG PARK, WALKING TRAILS AND PARKS WITH PICNIC FACILITIES. THERE ARE TIMESHARE AND RENTAL PROPERTIES NOT OWNED BY BIG CANOE POA FOR GUESTS TO STAY AND ENJOY THE PROPERTY. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $11,060,856 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (1) | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | Yes (1) | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | 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 | Yes (1) | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 62 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 303 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| 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 | 6 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | 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 | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | 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 | Yes (1) | 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 | GA | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | JAYNE HAGAN | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 7062681235 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10586 BIG CANOE | AddressLine1Txt |
| City | BIG CANOE | CityNm |
| State Abbreviation | GA | StateAbbreviationCd |
| ZIP | 30143 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| WAYNE CRAWFORD | |||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| GRANT GRIMES | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| LOU STEPHENSON | |||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | ||
| JAY GOLDMAN | |||||||
| PRESIDENT | 40.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DUDLEY DEVORE | |||||||
| VICE PRESIDENT | 10.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JIM FARINHOLT | |||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| PHIL BALDWIN | |||||||
| DIRECTOR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| JAYNE HAGAN | |||||||
| DIRECTOR OF FINANCE | 50.00 | Yes (X) | $118,228 | $0 | $10,965 | ||
| JILL PHILMON | |||||||
| CEO | 60.00 | Yes (X) | $236,302 | $0 | $8,931 | ||
| JASON BROWNELL | |||||||
| DIRECTOR OF OPERATIONS | 60.00 | $131,213 | $0 | $1,188 | Yes (X) | ||
| JASMIN ILAZOVIC | |||||||
| CLUBHOUSE MANAGER | 60.00 | $127,716 | $0 | $3,613 | Yes (X) | ||
| MATTHEW LOCKWOOD | |||||||
| CONTROLLER | 45.00 | $105,816 | $0 | $10,302 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $719,275 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $34,999 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 5 | 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 |
|---|---|---|---|---|---|
| BLOUNT CONSTRUCTION | |||||
| 1730 SNADS PLACE | MARIETTA | GA | 30067 | ROAD PAVING | $685,721 |
| COLONY ROOFERS | |||||
| 3605 SANDY PLAINS ROAD STE 240-279 | MARIETTA | GA | 30066 | ROOFING | $422,947 |
| MIKE MAYNEED A WALL | |||||
| 322 DEAN MILL ROAD | TALKING ROCK | GA | 30175 | GUARDRAILS, WALLS, ETC. | $165,250 |
| KEVIN MOSS ASPHALT PAVING | |||||
| 1945 CARVER MILL ROAD | TALKING ROCK | GA | 30175 | ROAD PATCHING AND PAVING | $113,500 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 4 | CntrctRcvdGreaterThan100KCnt |
| All Other Contributions | $55,862 | AllOtherContributionsAmt |
| Total Contributions | $55,862 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (5 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| MEMBER DUES & ASSESSMENTS | 531390 | $10,634,615 | $10,634,615 | ||
| AMENITY & SERVICE FEES | 713910 | $3,525,534 | $2,825,503 | $700,031 | |
| RENTAL FEES | 532000 | $694,428 | $225,240 | $122,924 | $346,264 |
| OTHER PROGRAM SERVICE REVENUE | 531390 | $156,029 | $156,029 | ||
| FINES & FEES | 531390 | $76,554 | $76,554 |
Total Oth Program Service Rev TotalOthProgramServiceRevGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $112,046 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $53,256 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $58,790 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,199,206 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $69,521 | TotalRevenueColumnAmt |
| Exclusion | $69,521 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $271,021 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $126,256 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $144,765 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $144,765 | TotalRevenueColumnAmt |
| Exclusion | $144,765 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,607,905 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $2,487,579 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $120,326 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $55,891 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $64,435 | UnrelatedBusinessRevenueAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | ExclusionExclusionAmt |
|---|---|---|---|---|---|
| ADVERTISING | 713910 | $17,697 | $17,697 | ||
| DIRECTORY SALES | 900099 | $14,160 | $14,160 | ||
| BAD DEBT RECOVERY | 531390 | $9,460 | $9,460 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $7,349 | TotalRevenueColumnAmt |
| Exclusion | $7,349 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $48,666 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,638,346 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $14,041,248 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $963,877 | UnrelatedBusinessRevenueAmt |
| Exclusion | $577,359 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $374,426 | TotalAmt |
| Management And General | $374,426 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,832,581 | TotalAmt |
| Program Services | $4,260,059 | ProgramServicesAmt |
| Management And General | $572,522 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $74,390 | TotalAmt |
| Program Services | $64,518 | ProgramServicesAmt |
| Management And General | $9,872 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $762,738 | TotalAmt |
| Program Services | $624,931 | ProgramServicesAmt |
| Management And General | $137,807 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $400,670 | TotalAmt |
| Program Services | $343,168 | ProgramServicesAmt |
| Management And General | $57,502 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,676 | TotalAmt |
| Management And General | $78,676 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,209 | TotalAmt |
| Management And General | $45,209 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $479,956 | TotalAmt |
| Program Services | $424,822 | ProgramServicesAmt |
| Management And General | $55,134 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $61,831 | TotalAmt |
| Program Services | $25,593 | ProgramServicesAmt |
| Management And General | $36,238 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $328,238 | TotalAmt |
| Program Services | $171,820 | ProgramServicesAmt |
| Management And General | $156,418 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,183 | TotalAmt |
| Program Services | $24,204 | ProgramServicesAmt |
| Management And General | $79,979 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $807,707 | TotalAmt |
| Program Services | $757,170 | ProgramServicesAmt |
| Management And General | $50,537 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,795 | TotalAmt |
| Program Services | $14,927 | ProgramServicesAmt |
| Management And General | $6,868 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,097 | TotalAmt |
| Program Services | $7,414 | ProgramServicesAmt |
| Management And General | $65,683 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $269,165 | TotalAmt |
| Management And General | $269,165 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,974,254 | TotalAmt |
| Program Services | $2,780,950 | ProgramServicesAmt |
| Management And General | $193,304 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $296,824 | TotalAmt |
| Management And General | $296,824 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS & MAINTENANCE | $710,924 | $703,973 | $6,951 |
| SUPPLIES AND CHEMICALS | $448,451 | $415,579 | $32,872 |
| REAL ESTATE TAXES | $183,898 | $183,898 | |
| BAD DEBT EXPENSE | $119,787 | $119,787 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $480,333 | TotalAmt |
| Program Services | $441,728 | ProgramServicesAmt |
| Management And General | $38,605 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,929,133 | TotalAmt |
| Program Services | $11,060,856 | ProgramServicesAmt |
| Management And General | $2,868,277 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,672,474 | BOYAmt |
| EOY | $3,786,689 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $301,844 | BOYAmt |
| EOY | $247,464 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $319,038 | BOYAmt |
| EOY | $318,337 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $138,916 | BOYAmt |
| EOY | $229,790 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $62,722,423 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,255,860 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,497,119 | BOYAmt |
| EOY | $35,466,563 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,409,380 | BOYAmt |
| EOY | $3,023,470 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $785,259 | BOYAmt |
| EOY | $1,057,925 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,124,030 | BOYAmt |
| EOY | $44,130,238 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,139,864 | BOYAmt |
| EOY | $946,316 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $38,893 | BOYAmt |
| EOY | $43,020 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $534,346 | BOYAmt |
| EOY | $459,911 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,925,730 | BOYAmt |
| EOY | $6,955,958 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $482,925 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,638,833 | BOYAmt |
| EOY | $8,888,130 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,485,197 | BOYAmt |
| EOY | $35,242,108 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,485,197 | BOYAmt |
| EOY | $35,242,108 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $43,124,030 | BOYAmt |
| EOY | $44,130,238 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,709,213 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $47,698 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (1) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | 0 | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | 0 | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preservation Public Use | Yes (X) | PreservationPublicUseInd |
| Protection Natural Habitat | Yes (X) | ProtectionNaturalHabitatInd |
| Preservation Open Space | Yes (X) | PreservationOpenSpaceInd |
| Total Easements | 6 | TotalEasementsCnt |
| Total Acreage | 143.31 | TotalAcreageCnt |
| Historic Structure Easements | 1 | HistoricStructureEasementsCnt |
| States Easements Held | 1 | StatesEasementsHeldCnt |
| Written Policy Monitoring | Yes (1) | WrittenPolicyMonitoringInd |
| Staff Hours Spent Enforcement | 5.00 | StaffHoursSpentEnforcementCnt |
| Expenses Incurred Enforcement | $0 | ExpensesIncurredEnforcementAmt |
| Section170h Rqr Stsfd | Yes (1) | Section170hRqrStsfdInd |
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,909,034 | OtherCostOrOtherBasisAmt |
| Book Value | $2,909,034 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $25,010,102 | OtherCostOrOtherBasisAmt |
| Depreciation | $10,593,940 | DepreciationAmt |
| Book Value | $14,416,162 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $7,669,558 | OtherCostOrOtherBasisAmt |
| Depreciation | $5,434,892 | DepreciationAmt |
| Book Value | $2,234,666 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $27,133,729 | OtherCostOrOtherBasisAmt |
| Depreciation | $11,227,028 | DepreciationAmt |
| Book Value | $15,906,701 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $35,466,563 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | LEASE LIABILITY | Desc |
| Amt | $482,925 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $482,925 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,173,623 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $47,698 | NetUnrealizedGainsInvstAmt |
| Revenue Not Reported | $47,698 | RevenueNotReportedAmt |
| Revenue Subtotal | $18,125,925 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$2,487,579 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$2,487,579 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,638,346 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $16,416,712 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $2,487,579 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $2,487,579 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,929,133 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,929,133 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART II, LINE 5: | AN UNRELATED THIRD PARTY MONITORS THE EASEMENTS. THE ASSOCIATION DID NOT INCUR ANY EXPENSES AND DID NOT EXPEND ANY STAFF HOURS RELATED TO MONITORING, INSPECTION, VIOLATIONS AND ENFORCEMENT OF CONSERVATION EASEMENTS, EXCEPT FOR REVIEW TIME WITH TRUST AGENT. |
| PART II, LINE 9: | THERE WERE NO NEW EASEMENTS IN 2019. THE BALANCE REPORTING OF LAND INCLUDES EASEMENT AMOUNTS DEEDED TO THE ASSOCIATION BY THE DEVELOPER. |
| PART X, LINE 2: | THE ASSOCIATION IS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM TAXES UNDER SECTION 501(C)(4) OF THE INTERNAL REVENUE CODE. THEREFORE, THERE IS NO PROVISION FOR INCOME TAXES IN THESE FINANCIAL STATEMENTS. ANNUALLY, THE ASSOCIATION FILES FORM 990, RETURN OF ORGANIZATIONS EXEMPT FROM INCOME TAX, WITH THE INTERNAL REVENUE SERVICE. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ALL TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | COST OF GOODS SOLD -2,487,579. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | COST OF GOODS SOLD 2,487,579. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JILL PHILMON | PersonNm |
| Title | CEO | TitleTxt |
| Base Compensation Filing Org | $228,310 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $4,392 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $3,600 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $2,273 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $6,658 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $245,233 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | BIG CANOE PROPERTY OWNER'S ASSOCIATION HIRED THE SERVICES OF BUCK CONSULTANTS IN 2006 TO BENCHMARK ALL EMPLOYEES. BUCK CONSULTANTS COLLECTED DATA FROM 11 SOURCES AND ALL SURVEY DATA WAS ADJUSTED TO REFLECT THE GEOGRAPHIC DIFFERENTIAL BETWEEN PICKENS COUNTY AND THE NATIONAL AVERAGE. EVERY THREE YEARS SELECT POSITION ARE RE-BENCHMARKED. THE LATEST SURVEY WAS DONE IN 2018 BY PAY AND PEOPLE CONSULTANTS. THE BOARD OF DIRECTORS EVALUATES THE GENERAL MANAGER AND PROVIDES THE SALARY INCREASE AGREED UPON TO THE DIRECTOR OF FINANCE. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | PROPERTY OWNERS ARE MEMBERS OF BIG CANOE POA. THERE ARE OVER 3400 MEMBERS. THEY ARE ELIGIBLE TO VOTE IF THEIR ACCOUNT IS CURRENT FOR BOARD MEMBERS, COVENANT REVISIONS AND CAPITAL PROJECTS THAT ARE $1,000,000 OR MORE AS ADJUSTED PER THE CPI BEGINNING 2010. |
| FORM 990, PART VI, SECTION A, LINE 7A | EACH PROPERTY OWNER WHOSE ACCOUNT IS CURRENT IS ELIGIBLE TO VOTE FOR BOARD MEMBERS. A VOTE FROM A LOT WITHOUT A HOME COUNTS AS ONE. A VOTE FROM A LOT WITH A HOME COUNTS AS TWO. |
| FORM 990, PART VI, SECTION A, LINE 7B | ALL PROPERTY OWNERS THAT HAVE LOTS HAVE ONE VOTE AND ALL PROPERTY OWNERS THAT HAVE HOMES HAVE TWO VOTES AS LONG AS THEIR ACCOUNT IS CURRENT ARE ELIGIBLE TO VOTE FOR COVENANT REVISIONS AND CAPITAL PROJECTS THAT ARE $1,000,000 OR MORE AS ADJUSTED PER THE CPI BEGINNING 2010. |
| FORM 990, PART VI, SECTION B, LINE 11B | FORM 990 IS PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND DISCUSSED WITH THE DIRECTOR OF FINANCE FOR ANY QUESTIONS. |
| FORM 990, PART VI, SECTION B, LINE 12C | THE BOARD AND STAFF AT THE ANNUAL WORK SESSION IN THE BEGINNING OF THE YEAR REVIEWS ALL POLICIES AND PROCEDURES WHICH INCLUDES THE GOVERNANCE MODEL, ETHICS POLICY AND CONFLICT OF INTEREST. BOARD AND STAFF IS TO DISCLOSE THE CONFLICT OF INTEREST PER GA CODE. IT IS MONITORED BY BOARD AND STAFF IF THERE IS A KNOWN CONFLICT OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15 | BIG CANOE PROPERTY OWNER'S ASSOCIATION HIRED THE SERVICES OF BUCK CONSULTANTS IN 2006 TO BENCHMARK ALL EMPLOYEES. BUCK CONSULTANTS COLLECTED DATA FROM 11 SOURCES AND ALL SURVEY DATA WAS ADJUSTED TO REFLECT THE GEOGRAPHIC DIFFERENTIAL BETWEEN PICKENS COUNTY AND THE NATIONAL AVERAGE. EVERY THREE YEARS SELECT POSITIONS ARE RE-BENCHMARKED. THE LATEST SURVEY WAS DONE IN 2018. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990 PART XI LINE 2C | THERE HAVE BEEN NO CHANGES IN THE AUDITOR SELECTION NOR OVERSIGHT PROCESS. |
| FORM 990, PART I, LINE 1 | THIS ATTITUDE OF COMPASSION AND CONSIDERATION EXTENDS BEYOND THE BORDERS OF BIG CANOE THROUGH CARING OUTREACH TO THE LOCAL SURROUNDING AREA AND BEYOND. BIG CANOE IS GOVERNED FROM WITHIN THROUGH THE PROPERTY OWNERS ASSOCIATION (POA). THE POA IS CHARGED WITH IMPLEMENTING THE COVENANTS, ADMINISTERING THE RULES AND REGULATIONS, PROVIDING COMMUNITY SERVICES INCLUDING SECURITY, OPERATING THE AMENITIES AND MAINTAINING COMMON PROPERTY AND ASSETS. GOVERNANCE IS REPRESENTATIVE OF AND RESPONSIVE TO THE BIG CANOE POPULATION, AND OPPORTUNITIES ARE AVAILABLE FOR SERVICE AND CONTRIBUTION FROM THOSE WILLING TO DO SO. MANAGEMENT OF POA OPERATIONS AND PROVISION OF COMMUNITY SERVICES IS EFFICIENTLY CONDUCTED TO MAXIMIZE QUALITY AND ENHANCE THE PROPERTY VALUES OF BIG CANOE OWNERS WHILE MINIMIZING WASTE AND MAINTAINING REASONABLE ASSESSMENTS AND FEES. A WIDE AND EXPANDING RANGE OF AMENITIES, EVENTS AND ACTIVITIES ARE PROVIDED, OFFERING ALTERNATIVES FOR RECREATION, LEARNING AND RELAXATION, AND RESPONDING TO THE CHANGING NEEDS OF THE COMMUNITY. AMENITIES INCLUDE GOLF COURSES, TENNIS COURTS, SWIMMING POOLS, A FITNESS CENTER, LAKES AND BEACHES, BOAT RENTALS, A ROCK SLIDE, HIKING TRAILS, PLAY FIELDS, PARKS, CHILDREN'S PLAY AREAS, NATURE PRESERVES AND MORE, ALONG WITH CULTURAL, EDUCATIONAL, FAMILY AND SOCIAL ACTIVITIES AND EVENTS. EFFORT IS ALSO MADE, WHERE FEASIBLE, TO ENCOURAGE COMMERCIAL SERVICES AS NEEDED AND DESIRED BY THE BIG CANOE POPULATION. THE POA AND THE DEVELOPER STRIVE TO MAINTAIN THE NATURAL BEAUTY OF THE ENVIRONMENT. A LARGE PERCENTAGE OF LAND IS DEVOTED TO GREEN SPACE. FACILITIES ARE CONSTRUCTED AND MAINTAINED TO REFLECT A SEMI-RUSTIC BUT HIGH-QUALITY, UPSCALE ATMOSPHERE IN KEEPING WITH THE MOUNTAINOUS CHARACTER OF THE COMMUNITY. ARCHITECTURAL CONTROL IS AN IMPORTANT COMPONENT IN THE PRESERVATION OF THE CHARACTER OF BIG CANOE. CHANGE WITHIN BIG CANOE IS MANAGED WITH THE OBJECTIVE OF MAINTAINING THE FUNDAMENTAL CHARACTER OF THE COMMUNITY AND ITS ENVIRONMENT. THIS PHILOSOPHY OF CHANGE IS IN CONCERT WITH THE RECOGNIZED NEED TO CONTINUE TO RESPOND TO THE EVOLUTION OF THE NEEDS AND DESIRES OF BIG CANOE'S CURRENT AND FUTURE POPULATION. THIS POSITIVE MANAGEMENT STRATEGY SUPPORTS THE CONTINUED DEVELOPMENT OF BIG CANOE IN A MANNER THAT ENHANCES PROPERTY VALUES FOR ALL. |