Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
990 • Fiscal year 2023 • EIN 56-1730177
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
45th percentile
Higher debt load relative to assets than 45% of similar nonprofits.
Liabilities / Revenue
41st percentile
Higher debt load relative to revenue than 41% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
18th percentile
Higher top officer pay than 18% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
47th percentile
Faster revenue growth than 47% of similar nonprofits.
Assets
Up$8,103,980
Up $966,721 (+14%) from 2022
Net Assets
Up$6,322,631
Up $152,626 (+2.5%) from 2022
Liabilities
Up$1,781,349
Up $814,095 (+84%) from 2022
Revenue
Up$6,284,742
Up $219,731 (+3.6%) from 2022
Expenses
Up$6,278,558
Up $588,161 (+10%) from 2022
Net Income
Down$6,184
Down $368,430 (-98%) from 2022
The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $4,005,415 | $5,830,611 | ▲ $1,825,196 |
| Cash and Non-Interest-Bearing Accounts | $543,597 | $1,544,787 | ▲ $1,001,190 |
| Savings and Temporary Cash Investments | $2,442,541 | $579,268 | ▼ $1,863,273 |
| Prepaid Expenses and Deferred Charges | $98,456 | $104,523 | ▲ $6,067 |
| Accounts Receivable | $47,250 | $44,791 | ▼ $2,459 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $7,137,259 | $8,103,980 | ▲ $966,721 |
| Liabilities | |||
| Deferred Revenue | $325,907 | $1,069,528 | ▲ $743,621 |
| Other Liabilities | $536,500 | $523,000 | ▼ $13,500 |
| Accounts Payable and Accrued Expenses | $104,847 | $188,821 | ▲ $83,974 |
| Total Liabilities | $967,254 | $1,781,349 | ▲ $814,095 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $6,170,005 | $6,322,631 | ▲ $152,626 |
| Total Net Assets Fund Balance | $6,170,005 | $6,322,631 | ▲ $152,626 |
| Total Liabilities and Net Assets / Fund Balance | $7,137,259 | $8,103,980 | ▲ $966,721 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $185,646 | $185,646 |
| Name | Title |
|---|---|
| William Lendh | President |
| Jeffrey Toner | Vice President |
| Stephen Brocker | Director-at-Large |
| Suzanne Bell | Director-at-Large |
| Douglas Heckler | Secretary |
| James Lavin | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $5,474,646 |
| Salaries, Compensation, and Employee Benefits | $803,912 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $643,522 | $160,390 | - | $803,912 |
| Other Expenses | $313,865 | $16,519 | - | $330,384 |
| All Other Expenses | $225,973 | $22,638 | - | $248,611 |
| Occupancy | $159,643 | $78,629 | - | $238,272 |
| Fees for Services Other | $26,941 | $107,762 | - | $134,703 |
| Insurance | $104,863 | - | - | $104,863 |
| Office Expenses | $91,529 | - | - | $91,529 |
| Information Technology | $35,907 | - | - | $35,907 |
| Fees for Services Legal | - | $27,339 | - | $27,339 |
| Fees for Services Accounting | - | $22,400 | - | $22,400 |
| Total Functional Expenses | $5,768,380 | $510,178 | $0 | $6,278,558 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,278,558 |
| Total Expenses per Audited Statements | $6,278,558 |
| Total Expenses per Form 990 | $6,278,558 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Construction Deposits | $523,000 |
“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.”
“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.”
“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.”
“The Board will review the Form 990 tax return for accuracy and completeness.”
“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.”
“All documents are availabe to members on the website or may be picked up or referenced in the office during work hours.”
“All documents are available to members on the website or may be picked up or referenced in the office during work hours.”
“No changes from prior year.”
“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, 2023, 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 2020.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 104847 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 188821 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 47250 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 44791 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation. |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 22638 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 225973 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 248611 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 0 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | John Thompson |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9102534805 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4140 Southport-Supply Road Suite B |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Southport |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 28461 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 543597 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1544787 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 1 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 235950 |
| IRS990/CYOtherExpensesAmt | 0 | 5474646 |
| IRS990/CYOtherRevenueAmt | 0 | 653037 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 5395755 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 6184 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 803912 |
| IRS990/CYTotalExpensesAmt | 0 | 6278558 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 6284742 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 325907 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 1069528 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | Paved or sealed several roads and performed routine maintenance on all parks, drainage features and bridges. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 5768380 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 22400 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 22400 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 27339 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 27339 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 107762 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 26941 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 134703 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 15.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 20.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 10.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 10.00 |
| 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/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | 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/PersonNm | 0 | William Lendh |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Jeffrey Toner |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | James Lavin |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Douglas Heckler |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Suzanne Bell |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Stephen Brocker |
| 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/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/TitleTxt | 0 | President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Vice President |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director-at-Large |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director-at-Large |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1998 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 6 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 6284742 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 35907 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 35907 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 104863 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 104863 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 235950 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 235950 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 4005415 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 5830611 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 185646 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 185646 |
| IRS990/LegalDomicileStateCd | 0 | NC |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 122701 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 122701 |
| IRS990/MissionDesc | 0 | The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6170005 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6322631 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 146442 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 6170005 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 6322631 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 78629 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 159643 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 238272 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 91529 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 91529 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPING |
| IRS990/OtherExpensesGrp/Desc | 1 | MAJOR REPAIRS & REPLACE |
| IRS990/OtherExpensesGrp/Desc | 2 | SECURITY |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS & MAINTENANCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 74501 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 16519 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1415518 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1377065 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1373554 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 313865 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1490019 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 1377065 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 1373554 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 330384 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 536500 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 523000 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 531390 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 531390 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 531390 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Road Access Fees |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | Architectural Review F |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | Miscellaneous Income |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 231000 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 205150 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 94186 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 231000 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 205150 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 94186 |
| IRS990/OtherRevenueTotalAmt | 0 | 653037 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 160390 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 643522 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 803912 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 98456 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 104523 |
| IRS990/PrincipalOfficerNm | 0 | William Lendh |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Membership Dues & Asse |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Commercial Billing |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5325288 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 70467 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 5325288 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 70467 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | N/A |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | N/A |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 49559 |
| IRS990/PYOtherExpensesAmt | 0 | 4981110 |
| IRS990/PYOtherRevenueAmt | 0 | 892256 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5123196 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 374614 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 709287 |
| IRS990/PYTotalExpensesAmt | 0 | 5690397 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6065011 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 6184 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 6284742 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 2442541 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 579268 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 185646 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 185646 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6278558 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/HistoricStrctrEasementsAftrCnt | 0 | 3 |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 146442 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 523000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Construction Deposits |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 146442 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6284742 |
| IRS990ScheduleD/Section170hRqrStsfdInd | 0 | 0 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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, 2023, 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 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/TotalAcreageCnt | 0 | 1641.00 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalEasementsCnt | 0 | 6 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 6278558 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 523000 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6284742 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 6431184 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6278558 |
| IRS990ScheduleD/WrittenPolicyMonitoringInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Board will review the Form 990 tax return for accuracy and completeness. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | All documents are availabe to members on the website or may be picked up or referenced in the office during work hours. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | All documents are available to members on the website or may be picked up or referenced in the office during work hours. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | No changes from prior year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 7b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section C, line 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part XII, Line 2c |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxableDistributionsInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 7137259 |
| IRS990/TotalAssetsEOYAmt | 0 | 8103980 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 7137259 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 8103980 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 510178 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 5768380 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 6278558 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 967254 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1781349 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 967254 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1781349 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 6170005 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 6322631 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 5768380 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 5395755 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 6284742 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 6284742 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 6 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 7137259 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 8103980 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4140 Southport-Supply Road Suite B |
| IRS990/USAddress/CityNm | 0 | Southport |
| IRS990/USAddress/StateAbbreviationCd | 0 | NC |
| IRS990/USAddress/ZIPCd | 0 | 28461 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 6 |
| IRS990/VotingMembersIndependentCnt | 0 | 6 |
| IRS990/WebsiteAddressTxt | 0 | www.stjamespoanc.org |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd | 0 | AAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd | 0 | IAL1 |
| ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd | 0 | 2 |
| ReturnHeader/BuildTS | 0 | 2023-04-26 12:10:37Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | William Lendh |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9102534805 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-03-18 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | St James Plantation Property Owners' |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | Association Inc |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STJA |
| ReturnHeader/Filer/EIN | 0 | 561730177 |
| ReturnHeader/Filer/PhoneNum | 0 | 9102534805 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 4140 Southport-Supply Road Suite B |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Southport |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 28461 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 561719839 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | Earney & Company LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 710 Military Cutoff Road Suite 250 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Wilmington |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | NC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 28405 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9102569995 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2024-03-18 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Charles EarneyCPA |
| ReturnHeader/ReturnTs | 0 | 2024-03-18T08:44:35-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm | 0 | William |
| ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm | 0 | Lendh |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-12-31 |
| ReturnHeader/TaxYr | 0 | 2023 |
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Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.