WILD DUNES COMMUNITY ASSOCIATION INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: WILD DUNES COMMUNITY ASSOCIATION INC (EIN 57-0650677)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-05-07
IRS object ID: 202521279349302577
Schema version: 2024v5.1
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
Form 990
Schedule C
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-05-07T11:25:01-07:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	273324176	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	STREETMAN JONES & POWERS LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	171 CHURCH STREET STE 240	AddressLine1Txt
City	CHARLESTON	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29401	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	570650677	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	WILD DUNES COMMUNITY ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	WILD	BusinessNameControlTxt
Phone	8438868847	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6200 PALMETTO DRIVE	AddressLine1Txt
City	ISLE OF PALMS	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29451	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ANDREW P SCHUMACHER	PersonNm
Person Title	COO	PersonTitleTxt
Phone	8438868847	PhoneNum
Signature	2025-02-08	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRIAN R POWERS CPA CVA	PreparerPersonNm
PTIN	P00540391	PTIN
Phone	8437233133	PhoneNum
Preparation	2025-05-07	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	DEBORAH STANLEY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6200 PALMETTO DRIVE	AddressLine1Txt
City	ISLE OF PALMS	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29451	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,835,630	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	https://www.wilddunesowners.org/	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1977	FormationYr
Legal Domicile State	SC	LegalDomicileStateCd
Activity Or Mission	See Schedule O	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	7	TotalEmployeeCnt
Total Volunteers	42	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,110,855	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,219,999	CYProgramServiceRevenueAmt
PY Investment Income	$712,772	PYInvestmentIncomeAmt
CY Investment Income	$1,029,650	CYInvestmentIncomeAmt
PY Other Revenue	$3,063,768	PYOtherRevenueAmt
CY Other Revenue	$2,585,981	CYOtherRevenueAmt
PY Total Revenue	$5,887,395	PYTotalRevenueAmt
CY Total Revenue	$5,835,630	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$879,942	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$973,750	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,569,326	PYOtherExpensesAmt
CY Other Expenses	$6,884,701	CYOtherExpensesAmt
PY Total Expenses	$3,449,268	PYTotalExpensesAmt
CY Total Expenses	$7,858,451	CYTotalExpensesAmt
PY Revenues Less Expenses	$2,438,127	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$2,022,821	CYRevenuesLessExpensesAmt
Total Assets BOY	$20,265,765	TotalAssetsBOYAmt
Total Assets EOY	$18,358,845	TotalAssetsEOYAmt
Total Liabilities BOY	$245,845	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$361,746	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$20,019,920	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$17,997,099	NetAssetsOrFundBalancesEOYAmt
Mission	See Schedule O	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$5,442,671	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$4,805,980	RevenueAmt
Desc	See Schedule O	Desc
Total Program Service Expenses	$5,442,671	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
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
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	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
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	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	7	EmployeeCnt
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	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	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	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	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Andrew P Schumacher	PersonNm
Phone	8438868847	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	6200 Palmetto Drive	AddressLine1Txt
City	Isle of Palms	CityNm
State Abbreviation	SC	StateAbbreviationCd
ZIP	29451	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd	Former Ofcr Director TrusteeFormerOfcrDirectorTrusteeInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
Jim Anderson
President	20.00	Yes (X)	Yes (X)	$0	$0	$0
Rick Bradley
Vice President	20.00	Yes (X)	Yes (X)	$0	$0	$0
Paige Hauff
Secretary	20.00	Yes (X)	Yes (X)	$0	$0	$0
Deborah Stanley
Treasurer	20.00	Yes (X)	Yes (X)	$0	$0	$0
Todd Francis
Director	20.00	Yes (X)		$0	$0	$0
Howard Thompson
Director	20.00	Yes (X)		$0	$0	$0
Terri Hack
Senior Vice President LOWE	20.00	Yes (X)		$0	$0	$0
David Kynoski
Chief Operating Officer	60.00			$390,706	$0	$0	Yes (X)	Yes (X)
Jacob Hildebrand
Community Manager	40.00			$159,170	$0	$0			Yes (X)
Andrew P Schumacher
Chief Operating Officer	40.00			$24,642	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$574,518	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	2	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	Yes (true)	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
Allied Universal Security
4000 FABER PL DR 340	NORTH CHARLESTON	SC	29405	SECURITY	$707,695
Green Carolina Landscape Contractors Inc
1899 CLEMENTS FERRY ROAD	CHARLESTON	SC	29492	LANDSCAPING	$413,878
ARNETT CONSTRUCTION LLC
ONE COOL BLOW ST SUITE 322	CHARLESTON	SC	29401	CONSTRUCTION	$1,653,064
EADIE'S DIVA D ENTERPRISES
147 VACUUM LN	RIDGEVILLE	SC	29472	CONSTRUCTION	$282,990
SANDERS BROTHERS CONSTRUCTION COMPA
1990 HARLEY ST	NORTH CHARLESTON	SC	29406	CONSTRUCTION	$2,829,250

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
Residential Assessment	531390	$2,131,499	$0	$0
Rental Guest Access Fee	531390	$88,500	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,219,999	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,029,650	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,029,650	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	ExclusionExclusionAmt
CI Transfer Fee	531390	$1,908,063	$1,908,063	$0	$0
CVA Annual/Fleet	531390	$482,255	$482,255	$0	$0
Owner Interest, Finance,	531390	$132,071	$132,071	$0	$0

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$63,592	TotalRevenueColumnAmt
Related Or Exempt Func Income	$63,592	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$2,585,981	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,835,630	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,805,980	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$1,029,650	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$425,548	TotalAmt
Program Services	$276,606	ProgramServicesAmt
Management And General	$148,942	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$402,257	TotalAmt
Program Services	$261,467	ProgramServicesAmt
Management And General	$140,790	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$19,611	TotalAmt
Program Services	$12,747	ProgramServicesAmt
Management And General	$6,864	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$81,085	TotalAmt
Program Services	$52,705	ProgramServicesAmt
Management And General	$28,380	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$45,249	TotalAmt
Program Services	$29,412	ProgramServicesAmt
Management And General	$15,837	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$5,648	TotalAmt
Program Services	$3,671	ProgramServicesAmt
Management And General	$1,977	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,400	TotalAmt
Program Services	$13,260	ProgramServicesAmt
Management And General	$7,140	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,673	TotalAmt
Program Services	$7,673	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$12,630	TotalAmt
Program Services	$12,630	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$26,622	TotalAmt
Program Services	$26,622	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$26,337	TotalAmt
Program Services	$17,119	ProgramServicesAmt
Management And General	$9,218	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$114,857	TotalAmt
Program Services	$114,857	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Repairs & Maintenance	$5,303,983	$3,447,589	$1,856,394	$0
Security	$794,439	$794,439	$0	$0
Landscaping	$434,441	$282,387	$152,054	$0
General & Administrative	$51,157	$33,253	$17,904	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$86,514	TotalAmt
Program Services	$56,234	ProgramServicesAmt
Management And General	$30,280	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$7,858,451	TotalAmt
Program Services	$5,442,671	ProgramServicesAmt
Management And General	$2,415,780	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$206,917	BOYAmt
EOY	$343,637	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$20,041,357	BOYAmt
EOY	$18,014,199	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$40,696	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$40,696	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$17,491	BOYAmt
EOY	$1,009	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$20,265,765	BOYAmt
EOY	$18,358,845	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$69,737	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$245,845	BOYAmt
EOY	$292,009	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$245,845	BOYAmt
EOY	$361,746	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$20,019,920	BOYAmt
EOY	$17,997,099	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,019,920	BOYAmt
EOY	$17,997,099	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$20,265,765	BOYAmt
EOY	$18,358,845	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$2,022,821	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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (true)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Investment Cost Or Other Basis	$0	InvestmentCostOrOtherBasisAmt
Book Value	$0	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$40,696	OtherCostOrOtherBasisAmt
Depreciation	$40,696	DepreciationAmt
Book Value	$0	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
ARC RESTRICTED DEPOSITS	$291,000
INTERCOMPANY PAYABLES	$1,009

Field	Value	IRS element (for citing)
Total Liability	$292,009	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$5,835,629	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$5,835,629	RevenueSubtotalAmt
Total Revenue Per Form990	$5,835,629	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$7,858,453	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$7,858,453	ExpensesSubtotalAmt
Total Expenses Per Form990	$7,858,453	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Compensation Committee	Yes (X)	CompensationCommitteeInd
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
David Kynoski
$388,465	$0	$0	$0	$9,441	$0	$0	$0	$0	$0	$397,906	$0	$0	$0
Jacob Hildebrand
$138,481	$0	$19,500	$0	$1,189	$0	$0	$0	$0	$0	$159,170	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Other	Form 990, Part 1, Line 1- Organization Mission or Significant Activities: Wild Dunes Community Association, Inc.is a mutual benefit non-profit corporation formed and operated under the laws of the state of South Carolina. The Association is a gated community that allows substantial public access. The Association provides ongoing services for the benefit of the members and the public that visit. These services include, but are not limited to, maintenance, security, wild life management, road repairs, drainage maintenance, storm water pond maintenance, street lighting, and recreational facilities.
Other	Form 990, Part III, Line 4a - Program Service Accomplishments: The Association is primarily engaged in promoting the common good and general welfare of the residents of Wild Dunes Community Association, Inc. and surrounding areas. The Association lessens the burdens of government by conducting activities as follows: 1) Road maintenance - The Community owns 15 miles of roads and is fully responsible for the maintenance, repair and reconstruction of these roads. The Communitys 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 city of Isle of Palms and county of Charleston. 2)Lake Maintenance - The Association owns and maintains approximately 30 acres of lakes within the community. Lake maintenance is also related to the Associations drainage system and interconnected lagoons which facilitate drainage. 3) Bike path maintenance - The Community owns 4.5 miles of bike paths and is fully responsible for the maintenance, repair and reconstruction of these paths. The Associations path maintenance activities promote the general welfare of the community and lessens the burden of the city and county of Charleston. 4) Guard and gate facilities and security service - The Association contracts a small, private security company to serve the people of the community, which is another important Association activity that promotes the general welfare of the community. The security service duties include monitoring gate access and patrolling the community while watching out for unusual or suspicious activity to reduce crime. Security personnel are first responders and interact with the City of Isle of Palms law enforcement and emergency medical personnel. This security operation is similar to law enforcement operations of small municipalities and is an essential governmental type service. 5) Maintenance of Monument Signs, Greenbelts and Fences - The Association maintains monument signs at the two entrances and greenbelts throughout the community. This is done as part of a beautification project for the benefit of the public, meaning the world-at-large. 6) Recreational Facilities - The Association operates and maintains the Beach House facility which is open to members and guests. The Isle of Palms municipality and Association have worked closely together to maintain and fund renourishment of the beaches of the Atlantic Ocean adjacent to the community, for the benefit of residents, visitors, and the general public alike.
Other	Form 990, Part III, Line 4b - Program Service Accomplishments: The Association works closely with the City of Isle of Palms and State of South Carolina to maintain the public beaches within the community. Services provided by the Association that are quasi-governmental in nature: - Road and storm water drainage maintenance - Retention pond maintenance - Landscaping and tree maintenance - Street lighting - Signage - Beach maintenance - Security stations and patrols - Common area litter pickups and disposal - Emergency planning and disaster recovery
Pt VI, Line 6	Form 990, Part VI, Line 6 - Explanation of Classes of Members or Shareholder: The Association is a homeowners association consisting of 2,135 residential lots. Owners are automatically granted membership in the Association upon purchase of their lot.
Pt VI, Line 7a	Form 990, Part VI, Line 7a - How Members of Shareholders Elect Governing Body: The Associations governing documents and state law require the Association hold an annual meeting and election. Members exercise their voting rights either in person or by proxy at the annual meeting. The Association can designate up to eleven board members.
Pt VI, Line 11b	Form 990, Part VI, Line 11b - Form 990 Review Process: The Form 990 tax return will be reviewed by the Chief Operating Officer and Board of Directors.
Pt VI, Line 12c	Form 990, Part VI, Line 12c - Explanation of Monitoring and Enforcement of Conflicts: The conflict of interest policy is written in the employee manual and Chief Operations Officer contract. The C.O.O. routinely monitors the on-the-job work performance of Association employees. The Board of Directors has direct oversight of the C.O.O. with regard to potential conflicts of interest.
Pt VI, Line 15a	Form 990, Part VI, Line 15a - Compensation Review & Approval Process - CEO & Top Management: The Personnel Committee including the President, Vice President, and Treasurer conduct an annual review once a year. The Committee also makes recommendations to the Board of Directors for wages and bonuses of the Chief Operating Officer.
Pt VI, Line 19	Form 990, Part VI, Line 19 - Other Organization Documents Publicly Available: No other documents available to the public.