Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
990 • Fiscal year 2019 • EIN 23-7183388
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
73rd percentile
Higher debt load relative to assets than 73% of similar nonprofits.
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
72nd percentile
Higher net margin than 72% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
58th percentile
Faster asset growth than 58% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$4,193,197
Up $221,549 (+5.6%) from 2018
Net Assets
Up$3,097,721
Up $347,550 (+13%) from 2018
Liabilities
Down$1,095,476
Down $126,001 (-10%) from 2018
Revenue
Down$1,490,786
Down $83,212 (-5.3%) from 2018
Expenses
Down$1,143,236
Down $151,631 (-12%) from 2018
Net Income
Up$347,550
Up $68,419 (+25%) from 2018
To serve as a property owners association for the chickasaw point residential subdivision. It maintains the common area property and equipment, staffs the swimming pool, etc.. It also provides water wastewater services to the property owners of chickasaw point subdivision. It also owns 100% of the stock of cpga, inc. A c corporation that owns the chickasaw point golf course.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $1,849,264 | $1,827,773 | ▼ $21,491 |
| Investments Program Related | $1,340,708 | $1,340,708 | → $0 |
| Cash and Non-Interest-Bearing Accounts | $308,554 | $431,336 | ▲ $122,782 |
| Savings and Temporary Cash Investments | $184,224 | $216,800 | ▲ $32,576 |
| Accounts Receivable | $87,010 | $111,053 | ▲ $24,043 |
| Prepaid Expenses and Deferred Charges | - | $1,350 | - |
| Total Assets | $3,971,648 | $4,193,197 | ▲ $221,549 |
| Other Assets Total | $201,888 | $264,177 | ▲ $62,289 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,098,136 | $1,001,045 | ▼ $97,091 |
| Accounts Payable and Accrued Expenses | $83,034 | $54,544 | ▼ $28,490 |
| Deferred Revenue | $24,866 | $21,806 | ▼ $3,060 |
| Other Liabilities | $15,441 | $18,081 | ▲ $2,640 |
| Total Liabilities | $1,221,477 | $1,095,476 | ▼ $126,001 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,584,179 | $2,931,617 | ▲ $347,438 |
| Net Assets With Donor Restrictions | $165,992 | $166,104 | ▲ $112 |
| Total Net Assets Fund Balance | $2,750,171 | $3,097,721 | ▲ $347,550 |
| Total Liabilities and Net Assets / Fund Balance | $3,971,648 | $4,193,197 | ▲ $221,549 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $1,571,169 | $2,626,009 | $4,197,178 |
| Land | $256,604 | - | $256,604 |
| Investment Program Related Org | $1,340,708 | - | - |
| Other Assets Org | $264,177 | - | - |
| Name | Title |
|---|---|
| Chris Bassett | President |
| Jason Wolfe | Member |
| Mike Dittmer | Member |
| Rick Cochell | Member |
| Kim Wolcoveick | Secretary |
| Becky Black | Treasurer |
| Robert French | Vice Preside |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Goldie & Associates | Sludge Removal | 210 W N 2ND STREET, Seneca, SC 29678 | $119,019 |
| Line Item | Amount |
|---|---|
| Other Expenses | $843,923 |
| Salaries, Compensation, and Employee Benefits | $299,313 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $170,586 | $106,781 | - | $277,367 |
| Depreciation Depletion | $101,741 | $8,654 | - | $110,395 |
| Occupancy | $59,892 | $38,172 | - | $98,064 |
| Fees for Services Management | $96,000 | - | - | $96,000 |
| Office Expenses | $15,320 | $28,890 | - | $44,210 |
| Interest | $42,302 | $1,666 | - | $43,968 |
| Fees for Services Accounting | $10,290 | $28,728 | - | $39,018 |
| Payroll Taxes | $13,654 | $8,292 | - | $21,946 |
| Other Expenses | $16,308 | $17,347 | - | $16,308 |
| All Other Expenses | $12,000 | $-12,000 | - | - |
| Total Functional Expenses | $913,399 | $229,837 | $0 | $1,143,236 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,143,236 |
| Total Expenses per Audited Statements | $1,143,236 |
| Total Expenses per Form 990 | $1,143,236 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Due to Related Entity-cpga, Inc. | $18,081 |
“Each lot owner is a member and has one vote to elect board members.”
“Members must vote to amend the covenants”
“An officer of the organization reviews the tax return before it is signed.”
“The organization makes its governing documents available to the public upon request. The financial statements are available to the public through the local library and additional reports are available upon request through their local office.”
“To serve as a property owners association for the chickasaw point residential subdivision. It maintains the common area property and equipment, staffs the swimming pool, etc.. It also provides water wastewater services to the property owners of chickasaw point subdivision. It also owns 100% of the stock of cpga, inc. A c corporation that owns the chickasaw point golf course.”
“Transfer of funds to cpga, inc. For golf course operations for the benefit of members”
“The association is a not for profit corporation exempt from federal and state income taxes under section 501 (c) 4 of the internal revenue code. There was no unrelated business income for 2019. Management is not aware of any uncertain tax positions. No interest or penalties are recognized in the consolidated statement of activities or consolidated statement of financial position this year. The years that rmain subject to examination by major jurisdictions include 2017 through 2019.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 83034 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 54544 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 87010 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 111053 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO SERVE AS A PROPERTY OWNERS ASSOCIATION FOR THE CHICKASAW POINT RESIDENTIAL SUBDIVISION. IT MAINTAINS THE COMMON AREA PROPERTY AND EQUIPMENT, STAFFS THE SWIMMING POOL, ETC.. IT ALSO PROVIDES WATER WASTEWATER SERVICES TO THE PROPERTY OWNERS OF CHICKASAW POINT SUBDIVISION. IT ALSO OWNS 100% OF THE STOCK OF CPGA, INC. A C CORPORATION THAT OWNS THE CHICKASAW POINT GOLF COURSE. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | -12000 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 12000 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | LISA ROSE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8649723680 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 503 S HOGAN DRIVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | WESTMINSTER |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29693 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 308554 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 431336 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 119019 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 210 W N 2ND STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SENECA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 29678 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | GOLDIE & ASSOCIATES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | SLUDGE REMOVAL |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 148 |
| IRS990/CYOtherExpensesAmt | 0 | 843923 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1490638 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 347550 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 299313 |
| IRS990/CYTotalExpensesAmt | 0 | 1143236 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1490786 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 24866 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 21806 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8654 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 101741 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 110395 |
| IRS990/Desc | 0 | WATER AND WASTEWATER SYSTEM FOR BENEFIT OF MEMBERS |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 165992 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 166104 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 26 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 640012 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 28728 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 10290 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 39018 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 96000 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 96000 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.50 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | CHRIS BASSETT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BECKY BLACK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RICK COCHELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | MIKE DITTMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | ROBERT FRENCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KIM WOLCOVEICK |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | JASON WOLFE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1490786 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 1666 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 42302 |
| IRS990/InterestGrp/TotalAmt | 0 | 43968 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 148 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 148 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 1340708 |
| IRS990/InvestmentsProgramRelatedGrp/EOYAmt | 0 | 1340708 |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2626009 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 1849264 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 1827773 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4453782 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO SERVE AS A PROPERTY OWNERS ASSOCIATION FOR THE CHICKASAW POINT RESIDENTIAL SUBDIVISION. IT MAINTAINS THE COMMON AREA PROPERTY AND EQUIPMENT, STAFFS THE SWIMMING POOL, ETC.. IT ALSO PROVIDES WATER WASTEWATER SERVICES TO THE PROPERTY OWNERS OF CHICKASAW POINT SUBDIVISION. IT ALSO OWNS 100% OF THE STOCK OF CPGA, INC. A C CORPORATION THAT OWNS THE CHICKASAW POINT GOLF COURSE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1098136 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1001045 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2750171 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 3097721 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2584179 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2931617 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 38172 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 59892 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 98064 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 28890 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 15320 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 44210 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 201888 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 264177 |
| IRS990/OtherExpensesGrp/Desc | 0 | WATER AND SEWER OPERATION |
| IRS990/OtherExpensesGrp/Desc | 1 | MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER |
| IRS990/OtherExpensesGrp/Desc | 3 | SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 3307 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 17347 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 248548 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 104359 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 22399 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16308 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 248548 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 107666 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 39746 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16308 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15441 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 18081 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 106781 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 170586 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 277367 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8292 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 13654 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21946 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 1350 |
| IRS990/PrincipalOfficerNm | 0 | CHRIS BASSETT |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 4 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | ASSESSMENT INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | UTILITY BILLINGS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | RENTAL |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | CONCESSION & MISCELLANEOUS |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | FEES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 802854 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 1 | 610494 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 2 | 40379 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 3 | 30233 |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 4 | 6678 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 802854 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 610494 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 40379 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 30233 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 6678 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | OPERATIONS OF ASSOCIATION FOR THE BENEFIT OF MEMBERS |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 91162 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | POOL, GATE, AND CLUBHOUSE FOR BENEFIT OF MEMBERS |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 182225 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | TRANSFER OF FUNDS TO CPGA, INC. FOR GOLF COURSE OPERATIONS FOR THE BENEFIT OF MEMBERS |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 166005 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 14 |
| IRS990/PYOtherExpensesAmt | 0 | 979084 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1407979 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 279131 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 315783 |
| IRS990/PYTotalExpensesAmt | 0 | 1294867 |
| IRS990/PYTotalRevenueAmt | 0 | 1573998 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 347550 |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | true |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | true |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 184224 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 216800 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1143236 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt | 0 | 1340708 |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc | 0 | CPGA, INC. |
| IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd | 0 | C |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 256604 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 256604 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 264177 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DUE FROM RELATED ENTITIES |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 1571169 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 2626009 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4197178 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 18081 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DUE TO RELATED ENTITY-CPGA, INC. |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1490786 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION IS A NOT FOR PROFIT CORPORATION EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501 (C) 4 OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR 2019. MANAGEMENT IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. NO INTEREST OR PENALTIES ARE RECOGNIZED IN THE CONSOLIDATED STATEMENT OF ACTIVITIES OR CONSOLIDATED STATEMENT OF FINANCIAL POSITION THIS YEAR. THE YEARS THAT RMAIN SUBJECT TO EXAMINATION BY MAJOR JURISDICTIONS INCLUDE 2017 THROUGH 2019. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 1827773 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 264177 |
| IRS990ScheduleD/TotalBookValueProgramRltdAmt | 0 | 1340708 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1143236 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 18081 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1490786 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1490786 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1143236 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO SERVE AS A PROPERTY OWNERS ASSOCIATION FOR THE CHICKASAW POINT RESIDENTIAL SUBDIVISION. IT MAINTAINS THE COMMON AREA PROPERTY AND EQUIPMENT, STAFFS THE SWIMMING POOL, ETC.. IT ALSO PROVIDES WATER WASTEWATER SERVICES TO THE PROPERTY OWNERS OF CHICKASAW POINT SUBDIVISION. IT ALSO OWNS 100% OF THE STOCK OF CPGA, INC. A C CORPORATION THAT OWNS THE CHICKASAW POINT GOLF COURSE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | TRANSFER OF FUNDS TO CPGA, INC. FOR GOLF COURSE OPERATIONS FOR THE BENEFIT OF MEMBERS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | EACH LOT OWNER IS A MEMBER AND HAS ONE VOTE TO ELECT BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS MUST VOTE TO AMEND THE COVENANTS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AN OFFICER OF THE ORGANIZATION REVIEWS THE TAX RETURN BEFORE IT IS SIGNED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. THE FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE LOCAL LIBRARY AND ADDITIONAL REPORTS ARE AVAILABLE UPON REQUEST THROUGH THEIR LOCAL OFFICE. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | CHICKASAW |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/DirectControllingEntityName/BusinessNameLine2Txt | 0 | ASSOCIATION INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EIN | 0 | 570826064 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/EntityTypeTxt | 0 | C CORP |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/LegalDomicileStateCd | 0 | SC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/OwnershipPct | 0 | 1.00000 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt | 0 | GOLFCOURSE |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt | 0 | CPGA INC |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfEOYAssetsAmt | 0 | 355582 |
| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/ShareOfTotalIncomeAmt | 0 | 646830 |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/CityNm | 0 | WESTMINSTER |
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| IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/ZIPCd | 0 | 29693 |
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| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | true |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 0 | 12000 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt | 1 | 250379 |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 0 | ACCRUAL |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt | 1 | ACCRUAL |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 0 | CPGA INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt | 1 | CPGA INC |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 0 | Q |
| IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt | 1 | R |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | true |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 4193197 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3971648 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4193197 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 26 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 229837 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 913399 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1143236 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1221477 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1095476 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1221477 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1095476 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2750171 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 3097721 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 913399 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1490638 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 1490786 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1490786 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3971648 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4193197 |
| IRS990/TransactionWithControlEntInd | 0 | true |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 503 S HOGAN DRIVE |
| IRS990/USAddress/CityNm | 0 | WESTMINSTER |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29693 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.CHICKASAWPOINT.ORG |
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Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.