Civic Intelligence

St James Plantation Property Owners'

EIN 56-1730177 • 501(c)4 • Southport, NC

Profile

The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation.

4140 Southport-Supply Road Suite BSouthport, NC 28461

www.stjamespoanc.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

59th percentile

0.43x

Higher debt load relative to assets than 59% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.50x

Higher debt load relative to revenue than 55% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2025

Net Margin

42nd percentile

2.4%

Higher net margin than 42% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

28th percentile

$0

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE S • $5M-$10M nonprofits • Source year 2025

Asset Growth

33rd percentile

-0.6%

Faster asset growth than 33% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

42nd percentile

2.9%

Faster revenue growth than 42% of similar nonprofits.

NTEE S • $5M-$10M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets59th percentile

Assets

Down

$8,142,556

Down $45,637 (-0.6%) from 2024

Liabilities

Down

$3,477,278

Down $330,732 (-8.7%) from 2024

Net Assets

Up

$4,665,278

Up $285,095 (+6.5%) from 2024

Operations
Liabilities / Revenue55th percentileNet Margin42nd percentile

Revenue

Up

$6,925,279

Up $197,143 (+2.9%) from 2024

Expenses

Down

$6,755,688

Down $2,019,641 (-23%) from 2024

Net Income

Up

$169,591

Up $2,216,784 (+108%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth33rd percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2017: $7,354,572Liabilities 2017: $1,758,127Net Assets 2017: $5,596,4452017Assets 2018: $6,498,668Liabilities 2018: $2,150,695Net Assets 2018: $4,347,9732018Assets 2019: $6,629,194Liabilities 2019: $2,290,699Net Assets 2019: $4,338,4952019Assets 2020: $7,013,512Liabilities 2020: $1,709,869Net Assets 2020: $5,303,6432020Assets 2021: $8,326,938Liabilities 2021: $2,427,974Net Assets 2021: $5,898,9642021Assets 2022: $7,137,259Liabilities 2022: $967,254Net Assets 2022: $6,170,0052022Assets 2023: $8,103,980Liabilities 2023: $1,781,349Net Assets 2023: $6,322,6312023Assets 2024: $8,188,193Liabilities 2024: $3,808,010Net Assets 2024: $4,380,1832024Assets 2025: $8,142,556Liabilities 2025: $3,477,278Net Assets 2025: $4,665,2782025

Highlighted filing

2025

Assets$8,142,556
Liabilities$3,477,278
Net Assets$4,665,278
Open 2025 Filing

Operations Trend

Revenue Growth42nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MRevenue 2017: $5,891,331Expenses 2017: $5,674,323Net Income 2017: $217,0082017Revenue 2018: $5,597,950Expenses 2018: $6,846,422Net Income 2018: -$1,248,4722018Revenue 2019: $5,450,162Expenses 2019: $5,459,640Net Income 2019: -$9,4782019Revenue 2020: $5,648,206Expenses 2020: $4,705,902Net Income 2020: $942,3042020Revenue 2021: $6,285,889Expenses 2021: $5,746,089Net Income 2021: $539,8002021Revenue 2022: $6,065,011Expenses 2022: $5,690,397Net Income 2022: $374,6142022Revenue 2023: $6,284,742Expenses 2023: $6,278,558Net Income 2023: $6,1842023Revenue 2024: $6,728,136Expenses 2024: $8,775,329Net Income 2024: -$2,047,1932024Revenue 2025: $6,925,279Expenses 2025: $6,755,688Net Income 2025: $169,5912025

Highlighted filing

2025

Revenue$6,925,279
Expenses$6,755,688
Net Income$169,591
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,142,556
Liabilities
$3,477,278
Net assets
$4,665,278
Revenue
$6,925,279
Expenses
$6,755,688
Net income
$169,591
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$8.14$3.48$4.67$6.93$6.76$0.17
2024Detailed filing. Detailed filing data is available for this year.$8.19$3.81$4.38$6.73$8.78$2.05
2023Detailed filing. Detailed filing data is available for this year.$8.10$1.78$6.32$6.28$6.28$0.01
2022Detailed filing. Detailed filing data is available for this year.$7.14$0.97$6.17$6.07$5.69$0.37
2021Detailed filing. Detailed filing data is available for this year.$8.33$2.43$5.90$6.29$5.75$0.54
2020Detailed filing. Detailed filing data is available for this year.$7.01$1.71$5.30$5.65$4.71$0.94
2019Detailed filing. Detailed filing data is available for this year.$6.63$2.29$4.34$5.45$5.46$0.01
2018Detailed filing. Detailed filing data is available for this year.$6.50$2.15$4.35$5.60$6.85$1.25
2017Summary only. Only limited summary data is available for this year.$7.35$1.76$5.60$5.89$5.67$0.22
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Mar 23, 2026
Return Version
2025v4.0
Gross Receipts
$6,925,279
Mission and Program Overview

Mission

The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,350,111$5,048,660▼ $1,301,451
Cash and Non-Interest-Bearing Accounts$1,379,803$2,629,892▲ $1,250,089
Savings and Temporary Cash Investments$318,581$324,840▲ $6,259
Prepaid Expenses and Deferred Charges$69,068$71,297▲ $2,229
Accounts Receivable$70,630$67,867▼ $2,763
Land, Buildings, and Equipment, Net$0--
Total Assets$8,188,193$8,142,556▼ $45,637
Liabilities
Deferred Revenue$1,941,877$2,542,463▲ $600,586
Other Liabilities$541,000$490,500▼ $50,500
Accounts Payable and Accrued Expenses$1,325,133$444,315▼ $880,818
Total Liabilities$3,808,010$3,477,278▼ $330,732
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,380,183$4,665,278▲ $285,095
Total Net Assets Fund Balance$4,380,183$4,665,278▲ $285,095
Total Liabilities and Net Assets / Fund Balance$8,188,193$8,142,556▼ $45,637
Compensation and Service Providers
Top Officer Pay28th percentile

Board Members and Trustees

NameTitle
William LendhPresident
Steve HenneVice President
Stephen BrockerDirector-at-Large
Douglas HecklerSecretary
James LavinTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,171,728
Investment Income
$267,166
Other Revenue
$486,385
Change in Net Assets
$169,591

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,925,279
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$115,504
Total Revenue per Audited Statements
$7,040,783
Total Revenue per Form 990
$6,925,279
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$6,755,688
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$691,495$172,346-$863,841
Other Expenses$475,615$25,032-$500,647
Occupancy$169,397$83,434-$252,831
Insurance$181,527--$181,527
All Other Expenses$140,715$14,097-$154,812
Fees for Services Other$31,958$99,718-$131,676
Information Technology$89,864--$89,864
Office Expenses$82,950--$82,950
Fees for Services Accounting-$21,600-$21,600
Fees for Services Legal-$6,516-$6,516
Total Functional Expenses$6,243,480$512,208$0$6,755,688

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,755,688
Total Expenses per Audited Statements$6,755,688
Total Expenses per Form 990$6,755,688
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Construction Deposits$490,500
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

“The Association is a non-profit mutual benefit corporation. Association members consist of those persons owning lots within the St. James Plantation Property, which is a community.”

Form 990, Part VI, Section A, line 7A

“The Association governing documents and state law require that the Association hold an annual meeting and election. Members exercise their voting rights either in person or by proxy at the annual meeting.”

Form 990, Part VI, Section A, line 7B

“There are annual meetings in which members have the right to vote for the board members and have voting rights regarding changes to the Association's governing documents.”

Form 990, Part VI, Section B, line 11B

“The Board will review the Form 990 tax return for accuracy and completeness.”

Form 990, Part VI, Section B, line 12C

“All Conflict of Interest Statements must be executed annually to maintain awareness among all volunteers. A Board member liaison sits in on all committee meetings to help ensure compliance.”

Form 990, Part VI, Section C, line 18

“All documents are availabe to members on the website or may be picked up or referenced in the office during work hours.”

Form 990, Part VI, Section C, line 19

“All documents are available to members on the website or may be picked up or referenced in the office during work hours.”

Filing and Contact Details

Filer

Filer Name
St James Plantation Property Owners'
EIN
56-1730177
Phone
9102534805
Address
4140 Southport-Supply Road Suite B, Southport, NC 28461

Signing Officer

Name
James Lavin
Title
Treasurer
Phone
9102534805
Signed
2026-03-23
Discuss with paid preparer
Yes

Organization Details

Principal Officer
James Lavin
Formed
1998
Legal Domicile
Nc
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
125

Preparer

Firm
EARNEY Accountants & Advisors PLLC
Address
700 Military Cutoff Road Suite 250, Wilmington, NC 28405
Preparer
Ryan Skuce CPA
Phone
9102569995
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

“Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the Association has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the Association and has concluded that as of December 31, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association's management believes it is no longer subject to income tax examinations for years prior to 2022.”

Raw XML Appendix376 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/PersonNm1Steve Henne
IRS990/Form990PartVIISectionAGrp/PersonNm2James Lavin
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IRS990/PYInvestmentIncomeAmt0326249
IRS990/PYOtherExpensesAmt08775329
IRS990/PYOtherRevenueAmt0639546
IRS990/PYProgramServiceRevenueAmt05762341
IRS990/PYRevenuesLessExpensesAmt0-2047193
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt08775329
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06728136
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0169591
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06925279
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0318581
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0324840
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt06755688
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/HistoricStrctrEasementsAftrCnt03
IRS990ScheduleD/NetUnrealizedGainsInvstAmt0115504
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0490500
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Construction Deposits
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/RevenueNotReportedAmt0115504
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06925279
IRS990ScheduleD/Section170hRqrStsfdInd00
IRS990ScheduleD/StatesEasementsHeldCnt01
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Accounting principles generally accepted in the United States of America require management to evaluate tax positions taken by the Association and recognize a tax liability if the Association has taken an uncertain position that more likely than not would not be sustained upon examination by the IRS. Management has analyzed the tax positions taken by the Association and has concluded that as of December 31, 2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The Association is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress. The Association's management believes it is no longer subject to income tax examinations for years prior to 2022.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalAcreageCnt01641.00
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalEasementsCnt06
IRS990ScheduleD/TotalExpensesPerForm990Amt06755688
IRS990ScheduleD/TotalLiabilityAmt0490500
IRS990ScheduleD/TotalRevenuePerForm990Amt06925279
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt07040783
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06755688
IRS990ScheduleD/WrittenPolicyMonitoringInd00
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Association is a non-profit mutual benefit corporation. Association members consist of those persons owning lots within the St. James Plantation Property, which is a community.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association governing documents and state law require that the Association hold an annual meeting and election. Members exercise their voting rights either in person or by proxy at the annual meeting.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2There are annual meetings in which members have the right to vote for the board members and have voting rights regarding changes to the Association's governing documents.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board will review the Form 990 tax return for accuracy and completeness.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4All Conflict of Interest Statements must be executed annually to maintain awareness among all volunteers. A Board member liaison sits in on all committee meetings to help ensure compliance.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5All documents are availabe to members on the website or may be picked up or referenced in the office during work hours.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6All documents are available to members on the website or may be picked up or referenced in the office during work hours.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 7b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section C, line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NC
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt08188193
IRS990/TotalAssetsEOYAmt08142556
IRS990/TotalAssetsGrp/BOYAmt08188193
IRS990/TotalAssetsGrp/EOYAmt08142556
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0512208
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06243480
IRS990/TotalFunctionalExpensesGrp/TotalAmt06755688
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03808010
IRS990/TotalLiabilitiesEOYAmt03477278
IRS990/TotalLiabilitiesGrp/BOYAmt03808010
IRS990/TotalLiabilitiesGrp/EOYAmt03477278
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt04380183
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt04665278
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt06243480
IRS990/TotalProgramServiceRevenueAmt06171728
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt06925279
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06925279
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt0125
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt08188193
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08142556
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt04140 Southport-Supply Road Suite B
IRS990/USAddress/CityNm0Southport
IRS990/USAddress/StateAbbreviationCd0NC
IRS990/USAddress/ZIPCd028461
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0www.stjamespoanc.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0James Lavin
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Treasurer
ReturnHeader/BusinessOfficerGrp/PhoneNum09102534805
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-23
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0St James Plantation Property Owners'
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Association Inc
ReturnHeader/Filer/BusinessNameControlTxt0STJA
ReturnHeader/Filer/EIN0561730177
ReturnHeader/Filer/PhoneNum09102534805
ReturnHeader/Filer/USAddress/AddressLine1Txt04140 Southport-Supply Road Suite B
ReturnHeader/Filer/USAddress/CityNm0Southport
ReturnHeader/Filer/USAddress/StateAbbreviationCd0NC
ReturnHeader/Filer/USAddress/ZIPCd028461
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0561719839
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0EARNEY Accountants & Advisors PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0700 Military Cutoff Road Suite 250
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Wilmington
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0NC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd028405
ReturnHeader/PreparerPersonGrp/PhoneNum09102569995
ReturnHeader/PreparerPersonGrp/PreparationDt02026-03-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Ryan Skuce CPA
ReturnHeader/ReturnTs02026-03-23T13:57:25-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

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