2020-11-17T12:06:03-06:00 2019-12-31 580692043 MAULDIN & JENKINS LLC 200 GALLERIA PKWY SE STE 1700 ATLANTA GA 303395946 990 2019-01-01 581178491 BIG CANOE PROPERTY OWNER'S ASSOCIATION INC BIGC 7062683346 10586 BIG CANOE BIG CANOE GA 30143 CANDANCE ROBERTSON TREASURER 7062683346 2020-11-15 1 MARY JO ALEXANDER P00002534 7709558600 2020-11-13 50.192.51.169 2020-11-15 23:26:06 ES P A566F6A719FE53D4ADE638FF45DD23DFED1A47D7 8F0BBA1239499911DC3F6AE7BBE27E557B0633B8 2019 2021-04-22 16:20:28Z ROBERT CROUCH 10586 BIG CANOE BIG CANOE GA 30143 18252181 0 X WWW.BIGCANOEPOA.ORG X 1972 GA 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. 6 6 303 150 963877 0 25364 55862 14134693 15199206 26972 214286 170749 168992 14357778 15638346 0 0 0 0 5843633 6444805 0 0 0 7557623 7484328 13401256 13929133 956522 1709213 43124030 44130238 9638833 8888130 33485197 35242108 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. 0 0 8833856 11215745 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. 2227000 2825503 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. 11060856 0 1 0 1 0 1 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 62 0 1 303 1 1 1 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 1 0 GA X JAYNE HAGAN 7062681235 10586 BIG CANOE BIG CANOE GA 30143 WAYNE CRAWFORD SECRETARY 2.00 X X 0 0 0 GRANT GRIMES DIRECTOR 2.00 X 0 0 0 LOU STEPHENSON DIRECTOR 2.00 X 0 0 0 JAY GOLDMAN PRESIDENT 40.00 X X 0 0 0 DUDLEY DEVORE VICE PRESIDENT 10.00 X X 0 0 0 JIM FARINHOLT TREASURER 2.00 X X 0 0 0 PHIL BALDWIN DIRECTOR 2.00 X X 0 0 0 JAYNE HAGAN DIRECTOR OF FINANCE 50.00 X 118228 0 10965 JILL PHILMON CEO 60.00 X 236302 0 8931 JASON BROWNELL DIRECTOR OF OPERATIONS 60.00 X 131213 0 1188 JASMIN ILAZOVIC CLUBHOUSE MANAGER 60.00 X 127716 0 3613 MATTHEW LOCKWOOD CONTROLLER 45.00 X 105816 0 10302 719275 0 34999 5 0 1 0 BLOUNT CONSTRUCTION 1730 SNADS PLACE MARIETTA GA 30067 ROAD PAVING 685721 COLONY ROOFERS 3605 SANDY PLAINS ROAD STE 240-279 MARIETTA GA 30066 ROOFING 422947 MIKE MAYNEED A WALL 322 DEAN MILL ROAD TALKING ROCK GA 30175 GUARDRAILS, WALLS, ETC. 165250 KEVIN MOSS ASPHALT PAVING 1945 CARVER MILL ROAD TALKING ROCK GA 30175 ROAD PATCHING AND PAVING 113500 4 55862 55862 MEMBER DUES & ASSESSMENTS 531390 10634615 10634615 AMENITY & SERVICE FEES 713910 3525534 2825503 700031 RENTAL FEES 532000 694428 225240 122924 346264 OTHER PROGRAM SERVICE REVENUE 531390 156029 156029 FINES & FEES 531390 76554 76554 112046 53256 58790 15199206 69521 69521 271021 126256 144765 144765 144765 2607905 2487579 120326 55891 64435 ADVERTISING 713910 17697 17697 DIRECTORY SALES 900099 14160 14160 BAD DEBT RECOVERY 531390 9460 9460 7349 7349 48666 15638346 14041248 963877 577359 374426 374426 4832581 4260059 572522 74390 64518 9872 762738 624931 137807 400670 343168 57502 78676 78676 45209 45209 479956 424822 55134 61831 25593 36238 328238 171820 156418 104183 24204 79979 807707 757170 50537 21795 14927 6868 73097 7414 65683 269165 269165 2974254 2780950 193304 296824 296824 REPAIRS & MAINTENANCE 710924 703973 6951 SUPPLIES AND CHEMICALS 448451 415579 32872 REAL ESTATE TAXES 183898 183898 BAD DEBT EXPENSE 119787 119787 480333 441728 38605 13929133 11060856 2868277 0 2672474 3786689 301844 247464 319038 318337 138916 229790 62722423 27255860 35497119 35466563 3409380 3023470 785259 1057925 43124030 44130238 1139864 946316 38893 43020 534346 459911 7925730 6955958 0 482925 9638833 8888130 X 33485197 35242108 33485197 35242108 43124030 44130238 1709213 47698 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 0 0 X X X 6 143.31 1 1 1 5.00 0 1 0 1 2909034 2909034 25010102 10593940 14416162 7669558 5434892 2234666 27133729 11227028 15906701 35466563 LEASE LIABILITY 482925 482925 X 18173623 47698 47698 18125925 -2487579 -2487579 15638346 16416712 2487579 2487579 13929133 0 13929133 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. X X X 0 0 0 0 0 0 0 0 0 JILL PHILMON CEO 228310 0 4392 0 3600 0 2273 0 6658 0 245233 0 0 0 PART I, LINE 3 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. 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.