WILD DUNES COMMUNITY ASSOCIATION INC: Form 990, tax year 2025
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- Organization
- WILD DUNES COMMUNITY ASSOCIATION INC (EIN 57-0650677)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-05-13
- IRS object ID
- 202631339349302218
- Schema version
- 2025v4.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-05-13T07:26:28-07:00 | ReturnTs |
| Tax Period End | 2025-12-31 | 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 | 2025-01-01 | 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 | 2026-02-26 | 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 | 2026-05-13 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Lucinda Marrs | 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 | $5,851,993 | 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 | 5 | 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 | $2,219,999 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $2,308,977 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,029,650 | PYInvestmentIncomeAmt |
| CY Investment Income | $645,683 | CYInvestmentIncomeAmt |
| PY Other Revenue | $2,585,981 | PYOtherRevenueAmt |
| CY Other Revenue | $2,897,333 | CYOtherRevenueAmt |
| PY Total Revenue | $5,835,630 | PYTotalRevenueAmt |
| CY Total Revenue | $5,851,993 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $973,750 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $923,974 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,884,701 | PYOtherExpensesAmt |
| CY Other Expenses | $5,031,195 | CYOtherExpensesAmt |
| PY Total Expenses | $7,858,451 | PYTotalExpensesAmt |
| CY Total Expenses | $5,955,169 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$2,022,821 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$103,176 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $18,358,845 | TotalAssetsBOYAmt |
| Total Assets EOY | $20,988,518 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $361,746 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,099,204 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $17,997,099 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $19,889,314 | NetAssetsOrFundBalancesEOYAmt |
| Mission | See Schedule O | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $4,309,577 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $5,206,310 | RevenueAmt |
| Desc | See Schedule O | Desc |
| Total Program Service Expenses | $4,309,577 | 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 | 5 | 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 | Yes (true) | 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 (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Howard Thompson | ||||||||
| 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 | ||
| Cindy Marrs | ||||||||
| Treasurer | 20.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | ||
| Todd Francis | ||||||||
| Director | 20.00 | Yes (X) | $0 | $0 | $0 | |||
| Mike Griggs | ||||||||
| Director | 20.00 | Yes (X) | $0 | $0 | $0 | |||
| Terri Hack | ||||||||
| Senior Vice President LOWE | 20.00 | Yes (X) | $0 | $0 | $0 | |||
| Andrew P Schumacher | ||||||||
| Chief Operating Officer | 40.00 | $286,821 | $0 | $0 | Yes (X) | |||
| Jacob Hildebrand | ||||||||
| Community Manager | 40.00 | $145,290 | $0 | $0 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $432,111 | TotalReportableCompFromOrgAmt |
| 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 |
|---|---|---|---|---|---|
| Allied Universal Security | |||||
| 4000 FABER PL DR 340 | NORTH CHARLESTON | SC | 29405 | SECURITY | $838,736 |
| Green Carolina Landscape Contractors Inc | |||||
| 1899 CLEMENTS FERRY ROAD | CHARLESTON | SC | 29492 | LANDSCAPING | $658,580 |
| ARNETT CONSTRUCTION LLC | |||||
| ONE COOL BLOW ST SUITE 322 | CHARLESTON | SC | 29401 | CONSTRUCTION | $1,103,536 |
| GULF STREAM CONSTRUCTION CO | |||||
| 1983 Technology Dr | CHARLESTON | SC | 29472 | CONSTRUCTION | $1,211,558 |
| SANDERS BROTHERS CONSTRUCTION COMPA | |||||
| 1990 HARLEY ST | NORTH CHARLESTON | SC | 29406 | CONSTRUCTION | $276,120 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 8 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt | ExclusionExclusionAmt |
|---|---|---|---|---|
| Residential Assessment | 531390 | $2,220,777 | $0 | $0 |
| Rental Guest Access Fee | 531390 | $88,200 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $2,308,977 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $645,683 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $645,683 | 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 | $2,072,046 | $2,072,046 | $0 | $0 |
| CVA Annual/Fleet | 531390 | $603,962 | $603,962 | $0 | $0 |
| Owner Interest, Finance, | 531390 | $148,788 | $148,788 | $0 | $0 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $72,537 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $72,537 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,897,333 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,851,993 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $5,206,310 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $645,683 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $286,821 | TotalAmt |
| Program Services | $186,434 | ProgramServicesAmt |
| Management And General | $100,387 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $485,620 | TotalAmt |
| Program Services | $315,653 | ProgramServicesAmt |
| Management And General | $169,967 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,075 | TotalAmt |
| Program Services | $18,899 | ProgramServicesAmt |
| Management And General | $10,176 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,506 | TotalAmt |
| Program Services | $47,779 | ProgramServicesAmt |
| Management And General | $25,727 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,952 | TotalAmt |
| Program Services | $31,819 | ProgramServicesAmt |
| Management And General | $17,133 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,497 | TotalAmt |
| Program Services | $43,873 | ProgramServicesAmt |
| Management And General | $23,624 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,000 | TotalAmt |
| Program Services | $13,650 | ProgramServicesAmt |
| Management And General | $7,350 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,708 | TotalAmt |
| Program Services | $8,708 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $30,829 | TotalAmt |
| Program Services | $30,829 | 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 | $40,093 | TotalAmt |
| Program Services | $26,060 | ProgramServicesAmt |
| Management And General | $14,033 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,671 | TotalAmt |
| Program Services | $56,671 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,902 | TotalAmt |
| Program Services | $136,902 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| Repairs & Maintenance | $3,051,125 | $1,983,231 | $1,067,894 | $0 |
| Security | $993,746 | $993,746 | $0 | $0 |
| Landscaping | $524,837 | $341,144 | $183,693 | $0 |
| General & Administrative | $57,548 | $37,406 | $20,142 | $0 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,617 | TotalAmt |
| Program Services | $10,151 | ProgramServicesAmt |
| Management And General | $5,466 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,955,169 | TotalAmt |
| Program Services | $4,309,577 | ProgramServicesAmt |
| Management And General | $1,645,592 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $343,637 | BOYAmt |
| EOY | $830,128 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,014,199 | BOYAmt |
| EOY | $3,234,723 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $33,214 | EOYAmt |
Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $45,122 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $4,250,793 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $56,672 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $4,194,121 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $12,418,484 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,009 | BOYAmt |
| EOY | $232,726 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,358,845 | BOYAmt |
| EOY | $20,988,518 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $69,737 | BOYAmt |
| EOY | $393,868 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $292,009 | BOYAmt |
| EOY | $705,336 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $361,746 | BOYAmt |
| EOY | $1,099,204 | 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 | $17,997,099 | BOYAmt |
| EOY | $19,889,314 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $17,997,099 | BOYAmt |
| EOY | $19,889,314 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,358,845 | BOYAmt |
| EOY | $20,988,518 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | -$103,176 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $1,995,391 | OtherChangesInNetAssetsAmt |
| 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 |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,103,353 | OtherCostOrOtherBasisAmt |
| Depreciation | $47,018 | DepreciationAmt |
| Book Value | $4,056,335 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $147,440 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,654 | DepreciationAmt |
| Book Value | $137,786 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,194,121 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)
| DescDesc | AmtAmt |
|---|---|
| CONTRACT LIABILITIES | $490,115 |
| INTERCOMPANY PAYABLES | $141,295 |
| ASSESSMENTS RECEIVED IN ADV | $26,051 |
| OTHER CURRENT LIABILITIES | $47,875 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $705,336 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $5,851,993 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $5,851,993 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $5,851,993 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $5,955,169 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $5,955,169 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $5,955,169 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Andrew P Schumacher | PersonNm |
| Base Compensation Filing Org | $286,821 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $8,872 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $295,693 | 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 (10 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. |
| Pt XI | Form 990, Part XI, Line 9 - Other chnages in net assets $1,995,391 respresents a change from cash to accrual accounting and cumulative effect adjustment for capitalizing property owners beach house. |