Community Services Associates Inc

“The corporation is a property owners association consisting of 5,890 single family and multi-family units. Owners are automatically granted membership in the association upon purchase of their lot.”

“Sea pines plantation residential property owners elect 9 of 17 directors. Sea pines resort appoints 4 of the 17 directors and sea pines non-resort business land owners elect 4 of 17 directors.”

“The organization contemporaneously documents the meetings held by its governing body. The organization's committees are advisory, and do not have the authority to act on behalf of the governing body.”

“The director of finance, treasurer, president and executive committee members review the form 990. A copy is then provided to the board prior to its filing.”

“The association requires all board members to annually review and complete the conflict of interest policy and disclosure. The conflict of interest policy is regularly and consistently monitored with check-ins at each board meeting. In the event of a potential conflict, the interested board member shall recuse himself/herself from all discussions and vote on the matter.”

“The president's compensation is determined by a written contract recommended by the executive committee (chair, vice chair, treasurer, secretary, and one other board director appointed by the board of directors.) compensation is compared to similar entities to ensure reasonableness and is based upon experience and performance. All decisions are documented. Key employee compensation is recommended by the president.”

“Governing documents and financial statements are available on the organization's website and available at the administrative office upon request.”

“Bad debt expense: program service expenses 323,298. Management and general expenses 80,824. Fundraising expenses 0. Total expenses 404,122. Fuels & chemicals: program service expenses 223,706. Management and general expenses 55,927. Fundraising expenses 0. Total expenses 279,633. Property taxes: program service expenses 143,554. Management and general expenses 35,889. Fundraising expenses 0. Total expenses 179,443. Supplies: program service expenses 103,139. Management and general expenses 25,784. Fundraising expenses 0. Total expenses 128,923. Communications: program service expenses 52,000. Management and general expenses 13,000. Fundraising expenses 0. Total expenses 65,000.”

“The process has not changed from prior year.”