WILD DUNES COMMUNITY ASSOCIATION INC: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization: WILD DUNES COMMUNITY ASSOCIATION INC (EIN 57-0650677)
Tax period: 2019-01-01 to 2019-12-31
Filed: 2020-04-14
IRS object ID: 202021059349301217
Schema version: 2019v5.0
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	2020-04-14T10:16:20-07:00	ReturnTs
Tax Period End	2019-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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	2019-01-01	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	MURRAY SMALL	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Phone	8438868847	PhoneNum
Signature	2020-02-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	BRIAN R POWERS CPA CVA	PreparerPersonNm
PTIN	P00540391	PTIN
Phone	8437233133	PhoneNum
Preparation	2020-04-14	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	50.247.38.17	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-04-14	IPDt
IP Tm	10:15:50	IPTm
IP Timezone	PD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	74EAC9593FADF9A31BA8628EA1CBEB9C8A3F1184	AtSubmissionCreationDeviceId
At Submission Filing Device Id	12F2F2174D8544DBE5AD4C0C9927D5968757DA77	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	MURRAY SMALL	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	$4,046,602	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	https://www.wilddunesowners.org/	WebsiteAddressTxt
Type Of Organization Assoc	Yes (X)	TypeOfOrganizationAssocInd
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	6	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	$1,924,754	PYProgramServiceRevenueAmt
CY Program Service Revenue	$1,930,762	CYProgramServiceRevenueAmt
PY Investment Income	$148,403	PYInvestmentIncomeAmt
CY Investment Income	$220,997	CYInvestmentIncomeAmt
PY Other Revenue	$1,325,457	PYOtherRevenueAmt
CY Other Revenue	$1,894,843	CYOtherRevenueAmt
PY Total Revenue	$3,398,614	PYTotalRevenueAmt
CY Total Revenue	$4,046,602	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$603,175	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$646,006	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,042,603	PYOtherExpensesAmt
CY Other Expenses	$3,159,347	CYOtherExpensesAmt
PY Total Expenses	$2,645,778	PYTotalExpensesAmt
CY Total Expenses	$3,805,353	CYTotalExpensesAmt
PY Revenues Less Expenses	$752,836	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$241,249	CYRevenuesLessExpensesAmt
Total Assets BOY	$10,208,754	TotalAssetsBOYAmt
Total Assets EOY	$10,489,303	TotalAssetsEOYAmt
Total Liabilities BOY	$318,180	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$357,484	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$9,890,574	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$10,131,819	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	The Association is responsible for the operations and maintenance of the common property within the 1,500 acre development that includes 2,134 residential lots.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,742,861	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$3,825,605	RevenueAmt
Desc	See Schedule O	Desc
Total Program Service Expenses	$2,742,861	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	6	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	false	ConflictOfInterestPolicyInd
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	David Kynoski	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 (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
Phyllis Bascomb
Treasurer	2.00	Yes (X)	Yes (X)	$0	$0	$0
Arlene Southerland
Secretary	2.00	Yes (X)	Yes (X)	$0	$0	$0
Murray Small
Vice President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Herndon Oliver
President	2.00	Yes (X)	Yes (X)	$0	$0	$0
Frank Fredericks
Director	2.00	Yes (X)		$0	$0	$0
David Kynoski
Chief Operating Officer	60.00			$301,581	$0	$0	Yes (X)
Jim Goodwin
Director	2.00	Yes (X)		$0	$0	$0
John Cipkala
Director	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$301,581	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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
Allied Universal Security
4000 FABER PL DR 340	NORTH CHARLESTON	SC	29405	SECURITY	$609,119
Green Carolina Landscape Contractors Inc
1899 CLEMENTS FERRY ROAD	CHARLESTON	SC	29492	LANDSCAPE	$410,505
Truluck Roadway Services LLC
PO BOX 81055	Charleston	SC	29416	PAVING	$233,060
SANDERS BROTHERS CONSTRUCTION
1990 HARLEY ST	NORTH CHARLESTON	SC	29406	PAVING	$1,276,074
CAROLINA BUILDERS RECONSTRUCTION
443 LONG POINT RD E	MT PLEASANT	SC	29464	CONSTRUCTION	$107,430

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	$1,849,600	$0	$0
Rental Guest Access Fee	531390	$81,162	$0	$0

Field	Value	IRS element (for citing)
Total Program Service Revenue	$1,930,762	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$220,997	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$220,997	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	$1,148,299	$1,148,299	$0	$0
CVA Annual/Fleet	531390	$377,755	$377,755	$0	$0
Owner Interest, Finance,	531390	$334,656	$334,656	$0	$0

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$34,133	TotalRevenueColumnAmt
Related Or Exempt Func Income	$34,133	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,894,843	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,046,602	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,825,605	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$220,997	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$301,581	TotalAmt
Program Services	$196,028	ProgramServicesAmt
Management And General	$105,553	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$240,152	TotalAmt
Program Services	$156,099	ProgramServicesAmt
Management And General	$84,053	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$12,298	TotalAmt
Program Services	$7,994	ProgramServicesAmt
Management And General	$4,304	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$60,454	TotalAmt
Program Services	$39,295	ProgramServicesAmt
Management And General	$21,159	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$31,521	TotalAmt
Program Services	$20,489	ProgramServicesAmt
Management And General	$11,032	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,779	TotalAmt
Program Services	$3,890	ProgramServicesAmt
Management And General	$3,889	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$28,712	TotalAmt
Program Services	$14,356	ProgramServicesAmt
Management And General	$14,356	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$11,806	TotalAmt
Program Services	$11,806	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$21,828	TotalAmt
Program Services	$21,828	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	$57,661	TotalAmt
Program Services	$57,661	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$65,156	TotalAmt
Program Services	$65,156	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
Repairs & Maintenance	$1,761,604	$1,145,043	$616,561	$0
Security	$602,221	$602,221	$0	$0
Landscaping	$374,851	$243,653	$131,198	$0
General & Administrative	$128,100	$83,265	$44,835	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$73,007	TotalAmt
Program Services	$47,455	ProgramServicesAmt
Management And General	$25,552	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,805,353	TotalAmt
Program Services	$2,742,861	ProgramServicesAmt
Management And General	$1,062,492	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$2,079,749	BOYAmt
EOY	$177,510	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$8,129,003	BOYAmt
EOY	$10,167,100	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$144,693	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$90,103	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$90,103	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	$2	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$10,208,754	BOYAmt
EOY	$10,489,303	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$318,180	BOYAmt
EOY	$357,484	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$318,180	BOYAmt
EOY	$357,484	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	$9,890,574	BOYAmt
EOY	$10,131,819	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$9,890,574	BOYAmt
EOY	$10,131,819	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$10,208,754	BOYAmt
EOY	$10,489,303	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$241,249	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	$90,103	OtherCostOrOtherBasisAmt
Depreciation	$90,103	DepreciationAmt
Book Value	$0	BookValueAmt

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

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	ARC Restricted Deposits	Desc
Amt	$357,484	Amt

Field	Value	IRS element (for citing)
Total Liability	$357,484	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$4,046,601	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$4,046,601	RevenueSubtotalAmt
Total Revenue Per Form990	$4,046,601	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,805,353	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$3,805,353	ExpensesSubtotalAmt
Total Expenses Per Form990	$3,805,353	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

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	David Kynoski	PersonNm
Base Compensation Filing Org	$258,363	BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs	$0	CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization	$43,218	BonusFilingOrganizationAmount
Bonus Related Organizations	$0	BonusRelatedOrganizationsAmt
Other Compensation Filing Org	$0	OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs	$0	OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org	$0	DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs	$0	DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org	$0	NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs	$0	NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org	$301,581	TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs	$0	TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org	$0	CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs	$0	CompReportPrior990RltdOrgsAmt

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 Community'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 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 Association's 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 public has access to these paths. The Association's 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 employs a small, private security force 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 2,134 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 Association's 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 the Association's audit firm, which is not the preparer of Form 990.
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 top management officials, key employees, and highly compensated employees.
Pt VI, Line 19	Form 990, Part VI, Line 19 - Other Organization Documents Publicly Available: No other documents available to the public.