PALMETTO DUNES PROPERTY OWNERS ASSOCIATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: PALMETTO DUNES PROPERTY OWNERS ASSOCIATION (EIN 57-0656625)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-08-30
IRS object ID: 201802429349301250
Schema version: 2017v2.2
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
Form 990
Schedule D
Schedule J
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2018-08-30T14:12:01-07:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	823331716	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Porter & Lasiewicz CPAs	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3355 Cochran Street Suite 101	AddressLine1Txt
City	Simi Valley	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93063	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	570656625	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Palmetto Dunes Property Owners	BusinessNameLine1Txt
Business Name Line2	Association Inc	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	PALM	BusinessNameControlTxt
Phone	8437851109	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16 Queens Folly Road	AddressLine1Txt
City	Hilton Head Island	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29928	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Ben Kinnas	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2018-08-30	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Gary A Porter	PreparerPersonNm
PTIN	P00027872	PTIN
Phone	8054336022	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Mike Vaughn	PrincipalOfficerNm
Gross Receipts	$8,551,613	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.pdpoa.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1977	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	PDPOA is responsible for the operation and maintenance of the common property within the 2,173 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.	ActivityOrMissionDesc
Voting Members Governing Body	10	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	48	TotalEmployeeCnt
Total Volunteers	40	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$3,661,786	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,852,858	CYProgramServiceRevenueAmt
PY Investment Income	$207,254	PYInvestmentIncomeAmt
CY Investment Income	$789,191	CYInvestmentIncomeAmt
PY Other Revenue	$2,890,572	PYOtherRevenueAmt
CY Other Revenue	$3,816,442	CYOtherRevenueAmt
PY Total Revenue	$6,759,612	PYTotalRevenueAmt
CY Total Revenue	$8,458,491	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$2,243,873	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,598,791	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,501,991	PYOtherExpensesAmt
CY Other Expenses	$3,079,087	CYOtherExpensesAmt
PY Total Expenses	$5,745,864	PYTotalExpensesAmt
CY Total Expenses	$5,677,878	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,013,748	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$2,780,613	CYRevenuesLessExpensesAmt
Total Assets BOY	$24,803,054	TotalAssetsBOYAmt
Total Assets EOY	$27,903,871	TotalAssetsEOYAmt
Total Liabilities BOY	$1,225,094	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,545,298	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$23,577,960	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$26,358,573	NetAssetsOrFundBalancesEOYAmt
Mission	The Association is responsible for the operating and maintenance of the common property within the 2,173 residential and 12 commercial developments located in Hilton Head Island, South Carolina. The maintenance of roads, lagoons and paths open to the public provide an essential public benefit. 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.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,572,935	ExpenseAmt
Desc	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.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$2,572,934	ExpenseAmt
Desc	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 completed the Queen's Folly Road realignment and installation of a separated bike path. During the Fall, PDPOA started the construction of the Queen's Folly out-bound bridge. The bridge was completed in April 2018.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$5,145,869	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	Yes (true)	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	Yes (true)	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	16	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	48	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	10	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	false	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Own Website	Yes (X)	OwnWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Matthew Nemes	PersonNm
Phone	8437851109	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	16 Queens Folly Road	AddressLine1Txt
City	Hilton Head Island	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29928	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Key EmployeeKeyEmployeeInd
Mike Vaughn
President	2.00	0.00	Yes (X)	$0	$0	$0
Brian Fahey
Vice President	2.00	0.00	Yes (X)	$0	$0	$0
Ben Kinnas
Treasurer	2.00	0.00	Yes (X)	$0	$0	$0
Koji Shimada
Secretary	1.00	0.00	Yes (X)	$0	$0	$0
Elizabeth Belenchia
Director	1.00	0.00	Yes (X)	$0	$0	$0
Bill Caywood
Director	1.00	0.00	Yes (X)	$0	$0	$0
Gayle Cleaveland
Director	1.00	0.00	Yes (X)	$0	$0	$0
Doug Luba
Director	1.00	0.00	Yes (X)	$0	$0	$0
Mark O'Neil
Director	1.00	0.00	Yes (X)	$0	$0	$0
Bill Watkins
Director	1.00	0.00	Yes (X)	$0	$0	$0
Andrew Schumacher
CEO	40.00	0.00		$221,911	$0	$10,000	Yes (X)
Ben Brown
Project Manager	40.00	0.00		$135,531	$0	$0		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$357,442	TotalReportableCompFromOrgAmt
Total Other Compensation	$10,000	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
The Industrial Company
9780 Mt Pyramid Court 100	Engelwood	CO	80112	Bridge Building	$925,673
Estate Management Services Inc
305 Indigo Drive	Brunswick	GA	31525	Lagoon Dredge	$456,602
JS Construction Services
PO Box 1497	Bluffton	SC	29910	Road Maintenance	$538,555
Leamington POA
4 Pensacola Place	Hilton Head	SC	29928	Pass Office Activity	$313,952
Reynolds Services LLC
Great Swamp Road	Ridgeland	SC	29936	Debris Removal	$283,442

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	9	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	Membership Dues & Assessm	Desc
Business	531390	BusinessCd
Total Revenue Column	$3,852,858	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,852,858	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,852,858	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$305,695	TotalRevenueColumnAmt
Exclusion	$305,695	ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$569,063	SecuritiesAmt
Other	$7,555	OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$93,122	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	$569,063	SecuritiesAmt
Other	-$85,567	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$483,496	TotalRevenueColumnAmt
Exclusion	$483,496	ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Community Enhancement Fee	531390	$498,277	$498,277
Late Fees	531390	$5,228	$5,228
User Fees	531390	$3,312,937	$3,312,937

Field	Value	IRS element (for citing)
Other Revenue Total	$3,816,442	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,458,491	TotalRevenueColumnAmt
Related Or Exempt Func Income	$7,669,300	RelatedOrExemptFuncIncomeAmt
Exclusion	$789,191	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,970,329	TotalAmt
Program Services	$1,773,296	ProgramServicesAmt
Management And General	$197,033	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$92,048	TotalAmt
Management And General	$92,048	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$387,045	TotalAmt
Program Services	$348,341	ProgramServicesAmt
Management And General	$38,704	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$149,369	TotalAmt
Program Services	$134,432	ProgramServicesAmt
Management And General	$14,937	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$40,000	TotalAmt
Program Services	$32,000	ProgramServicesAmt
Management And General	$8,000	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$66,072	TotalAmt
Program Services	$52,858	ProgramServicesAmt
Management And General	$13,214	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$47,550	TotalAmt
Program Services	$38,040	ProgramServicesAmt
Management And General	$9,510	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$12,910	TotalAmt
Program Services	$11,619	ProgramServicesAmt
Management And General	$1,291	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$28,407	TotalAmt
Program Services	$25,566	ProgramServicesAmt
Management And General	$2,841	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$42,705	TotalAmt
Program Services	$40,570	ProgramServicesAmt
Management And General	$2,135	ManagementAndGeneralAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$12,341	TotalAmt
Program Services	$11,107	ProgramServicesAmt
Management And General	$1,234	ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,730	TotalAmt
Program Services	$11,784	ProgramServicesAmt
Management And General	$2,946	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$875,207	TotalAmt
Program Services	$831,447	ProgramServicesAmt
Management And General	$43,760	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$111,523	TotalAmt
Program Services	$100,371	ProgramServicesAmt
Management And General	$11,152	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Administrative Services Exempt	$534,288	$534,288
Repairs & Maintenance	$532,991	$506,341	$26,650
Transportation	$232,963	$221,315	$11,648
Landscaping	$182,728	$182,728

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$344,672	TotalAmt
Program Services	$289,766	ProgramServicesAmt
Management And General	$54,906	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,677,878	TotalAmt
Program Services	$5,145,869	ProgramServicesAmt
Management And General	$532,009	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$803,680	BOYAmt
EOY	$890,259	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$400,714	BOYAmt
EOY	$433,545	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
BOY	$6,304	BOYAmt
EOY	$1,455	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$61,396	BOYAmt
EOY	$39,529	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$20,693,769	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$5,754,110	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$14,714,094	BOYAmt
EOY	$14,939,659	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$8,445,961	BOYAmt
EOY	$10,416,191	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$370,905	BOYAmt
EOY	$1,183,233	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$24,803,054	BOYAmt
EOY	$27,903,871	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$668,209	BOYAmt
EOY	$642,246	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$556,885	BOYAmt
EOY	$903,052	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,225,094	BOYAmt
EOY	$1,545,298	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$14,858,908	BOYAmt
EOY	$15,881,545	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$7,696,416	BOYAmt
EOY	$7,696,415	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$1,022,636	BOYAmt
EOY	$2,780,613	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$23,577,960	BOYAmt
EOY	$26,358,573	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$24,803,054	BOYAmt
EOY	$27,903,871	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$2,780,613	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	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	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$16,253,118	InvestmentCostOrOtherBasisAmt
Book Value	$16,253,118	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$2,056,095	InvestmentCostOrOtherBasisAmt
Depreciation	$260,707	DepreciationAmt
Book Value	$1,795,388	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$171,926	InvestmentCostOrOtherBasisAmt
Depreciation	$125,436	DepreciationAmt
Book Value	$46,490	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$445,283	InvestmentCostOrOtherBasisAmt
Depreciation	$308,451	DepreciationAmt
Book Value	$136,832	BookValueAmt

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$1,767,347	InvestmentCostOrOtherBasisAmt
Depreciation	$5,059,516	DepreciationAmt
Book Value	-$3,292,169	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$14,939,659	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)

DescDesc	AmtAmt
Accrued Payroll	$219,957
ARB Compliance	$414,650
Assessments Received in Advance	$9,513
Retainage	$102,853
Rounding	$1
Unearned Pass Income	$156,078

Field	Value	IRS element (for citing)
Total Liability	$903,052	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$8,458,491	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$8,458,491	RevenueSubtotalAmt
Total Revenue Per Form990	$8,458,491	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,677,878	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$5,677,878	ExpensesSubtotalAmt
Total Expenses Per Form990	$5,677,878	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd
Rebuttable Presumption Proc	false	RebuttablePresumptionProcInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Andrew Schumacher	PersonNm
Title	CEO	TitleTxt
Base Compensation Filing Org	$191,911	BaseCompensationFilingOrgAmt
Bonus Filing Organization	$30,000	BonusFilingOrganizationAmount
Deferred Compensation Flng Org	$10,000	DeferredCompensationFlngOrgAmt
Total Compensation Filing Org	$231,911	TotalCompensationFilingOrgAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp (4 entries)

Relationship DescriptionRelationshipDescriptionTxt	TransactionTransactionDesc	Sharing Of RevenuesSharingOfRevenuesInd
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

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	Schedule L, Part V Supplemental Information	FormAndLineReferenceDesc
Explanation	Greenwood Communities and Resorts Bill Watkins is on the Board of PDPOA and he is an employee of Greenwood Communities and Resorts. PDPOA entered into several related party transactions. 1. PDPOA purchased fuel from Greenwood and paid rent for a portion of their maintenance shop and land. 2. PDPOA received assessment and other fees for commercial property Greenwood Communities and Resorts owns.3. PDPOA received gate pass income for rental guests of Greenwood Communities and Resorts.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 2,173 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 reccomends 3 of the candidates to the Board. Members of the Association are welcome to petition for nomination to the Board of Directors. If there are more candidates than open seats on the Board, a vote is held at the annual meeting in October of each year by proxy or by ballot.
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 Treasurer of 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 Boards 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 Associations website. Conflict of interest policy and financial statement requests from banks and outside organizations are made available upon request.