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Nonprofit · EIN 57-0888471

COMMUNITY SERVICES ASSOCIATES INC

Tax-exempt · HILTON HEAD, SC 29928

Financials

$21.6M$18.6M2023$22.1M$23.1M2024
Revenue Expenses · by fiscal year end
Financials of COMMUNITY SERVICES ASSOCIATES INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990$22,098,909$23,148,457-$1,049,548$27,806,321$6,573,348$21,232,973
December 31, 2023990$21,569,703$18,610,947$2,958,756$28,494,050$6,275,735$22,218,315
Financial details: 990 for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$0
Program service revenue
$21,117,025
Investment income
$925,028
Net gain from sales of assets
$116,383
Other revenue
$56,856

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$531,206
Other salaries and wages
$5,848,264
Salaries, compensation and benefits (total)
$7,972,903
Professional fundraising fees
$0
Legal fees
$109,183
Accounting fees
$61,390
Occupancy
$262,666
Depreciation
$1,868,095
Program services (functional)
$18,527,732
Management and general (functional)
$4,620,725

Balance sheet and other

Total assets, start of year
$28,494,050
Total assets, end of year
$27,806,321
Total liabilities, end of year
$6,573,348
Net assets, end of year
$21,232,973
Land, buildings and equipment
$7,479,309
Publicly traded securities
$13,941,942
Net assets without donor restrictions
$3,327,767
Net assets with donor restrictions
$17,905,206
Gross receipts
$38,383,450
Employees
141
Volunteers
44
Year formed
1987
State of legal domicile
SC

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensationOther / benefits
CHARLES BENNETTPRESIDENT
Officer
36$353,534$14,229
VICTORIA SHANAHANVICE PRESIDENT & CFO
Officer
40$177,672$16,845
RUSSELL FREDERICKSDIRECTOR OF PROJECTS AND CONTRACTS
Highest-paid employee
40$165,091$26,124
JOSEPTH COUNTDIRECTOR SAFETY, SECURITY AND TRANSPORTATION
Highest-paid employee
40$149,138$21,578
JERRED MAYSEDIRECTOR OF MAINTENANCE & FACILITIES
Highest-paid employee
40$124,593$20,146
DAVID HENDERSONDIRECTOR OF SPECIAL PROJECTS
Highest-paid employee
40$110,252$26,297
KYRIE BROCKINGTONROADSIDE
Highest-paid employee
40$122,107$11,360
DONALD SIGMONDIRECTOR
Trustee or director
2$0$0
ANN ESPOSITODIRECTOR
Trustee or director
2$0$0
ROBERT GOSSETTDIRECTOR
Trustee or director
2$0$0
TIM STEARNSDIRECTOR
Trustee or director
2$0$0
CLIFF MCMACKINDIRECTOR
Trustee or director
2$0$0
DAVE SCHOETTMERDIRECTOR
Trustee or director
2$0$0
LARRY MOVSHINDIRECTOR
Trustee or director
2$0$0
DAVID PARDUEDIRECTOR
Trustee or director
2$0$0
9 more people on this return
NameTitleHours / weekCompensation
RICHARD RAYDIRECTOR
Trustee or director
2$0
ANDREA TARBOXDIRECTOR
Trustee or director
2$0
STEVE BIRDWELLDIRECTOR
Trustee or director
2$0
THOMAS SHARPDIRECTOR
Trustee or director
2$0
RAY WARCODIRECTOR
Trustee or director
2$0
DAVID ELLISCHAIR
Trustee or director, Officer
8$0
JIM KASKIEVICE CHAIR
Trustee or director, Officer
2$0
CARY CORBETTSECRETARY
Trustee or director, Officer
2$0
LEEANN LEAHYTREASURER
Trustee or director, Officer
2$0
990 for the year ended December 31, 2023: 24 people
NameTitleHours / weekCompensationOther / benefits
CHARLES BENNETTPRESIDENT
Officer
36$325,200$13,689
VICTORIA SHANAHANVICE PRESIDENT & CFO
Officer
40$162,895$15,383
RUSSELL FREDERICKSDIRECTOR OF PROJECTS AND CONTRACTS
Highest-paid employee
40$151,515$23,798
DAVID HENDERSONDIRECTOR OF SPECIAL PROJECTS
Highest-paid employee
40$111,968$23,863
AMANDA JONESDIRECTOR OF COMMUNICATIONS
Highest-paid employee
40$108,701$25,923
JOHN HUNTERCEMETERY ADMINISTRATOR
Highest-paid employee
40$117,302$15,546
JERRED MAYSEDIRECTOR OF MAINTENANCE & FACILITIES
Highest-paid employee
40$114,218$18,355
ANN ESPOSITODIRECTOR
Trustee or director
2$0$0
STEVE BIRDWELLDIRECTOR
Trustee or director
2$0$0
LARRY MOVSHINDIRECTOR
Trustee or director
2$0$0
BOB GOSSETTDIRECTOR
Trustee or director
2$0$0
JIM KASKIEDIRECTOR
Trustee or director
2$0$0
RICHARD RAYDIRECTOR
Trustee or director
2$0$0
CLIFF MCMACKINDIRECTOR
Trustee or director
2$0$0
CHARLES MINERDIRECTOR
Trustee or director
2$0$0
DAVID PARDUEDIRECTOR
Trustee or director
2$0$0
TOM SHARPDIRECTOR
Trustee or director
2$0$0
DONALD SIGMONDIRECTOR
Trustee or director
2$0$0
RAY WARCODIRECTOR
Trustee or director
2$0$0
GREGORY THOMSONDIRECTOR
Trustee or director
2$0$0
DAVID ELLISCHAIRMAN
Trustee or director, Officer
8$0$0
WILLIAM JOHNSONVICE CHAIRMAN
Trustee or director, Officer
2$0$0
CARY CORBITTSECRETARY
Trustee or director, Officer
2$0$0
LEE ANN LEAHYTREASURER
Trustee or director, Officer
2$0$0

Address and contacts

Address (IRS master file)
175 GREENWOOD DR, HILTON HEAD, SC 29928-4506
In care of
% WILLIAM LEITNER
Principal officer (990 for 2024)
VICTORIA SHANAHAN, 175 GREENWOOD DRIVE, HILTON HEAD ISLAND, SC 29928
Signed the 990
LEE ANN LEAHY, TREASURER
Phone
(843) 671-1343
Return prepared by
ELLIOTT DAVIS ADVISORY LLC

Mission

COMMUNITY SERVICES ASSOCIATES, INC. IS A PROPERTY OWNERS' ASSOCIATION ESTABLISHED TO PROVIDE COMMUNITY SECURITY AND MAINTENANCE SERVICES FOR THE COMMON AREAS WITHIN SEA PINES. SEA PINES IS A 4,500 ACRE INTEGRATED RESIDENTIAL, RESORT/COMMERCIAL, AND RECREATIONAL COMMUNITY DEVELOPED ON THE SOUTHERN PORTION OF HILTON HEAD ISLAND, SOUTH CAROLINA. SPECIFIC AREAS WITHIN THE COMMUNITY ARE DELINEATED AS RESORT AND/OR COMMERCIAL WITH ACTIVITIES AVAILABLE FOR THE PUBLIC TO SHOP, GOLF, PLAY TENNIS, RENT HOTEL ACCOMODATIONS, BOATS, BIKES, RECREATIONAL EQUIPMENT, PURCHASE VEHICLE FUEL, ATTEND CONFERENCES AND MEETINGS, EAT AT RESTAURANTS, CATER AND HOLD OUTSIDE EVENTS.

990 for the year ended December 31, 2024

Program accomplishments

  • THE ASSOCIATION IS PRIMARILY ENGAGED IN PROMOTING THE COMMON GOOD AND GENERAL WELFARE OF THE PROPERTY OWNERS AND VISITORS OF SEA PINES AND THE SURROUNDING AREAS. THE ASSOCIATION LESSENS THE BURDENS OF GOVERNMENT BY CONDUCTING AND PAYING FOR ACTIVITIES AS FOLLOWS:- OPEN SPACE MAINTENANCE AND COMMUNITY SAFETY AND SECURITY- THE ASSOCIATION IS FULLY RESPONSIBLE FOR THE LANDSCAPE MAINTENANCE OF 1,516 ACRES OF OPEN SPACE AND BEACH ACCESS AREAS WITHIN THE ASSOCIATION AND APPROXIMATELY 5 MILES OF BEACH (APPROXIMATELY 70 ACRES OF BEACH LAND IS OWNED BY THE FOREST PRESERVE). THE ASSOCIATION'S OPEN SPACE AND BEACH AREAS PROMOTE THE GENERAL WELFARE OF THE PUBLIC BY ALLOWING USE BY THE GENERAL PUBLIC. THESE ACTIVITIES ARE VERY SIMILAR TO ACTIVITIES PROVIDED BY GOVERNMENTAL ENTITIES, AND LESSEN THE BURDEN OF THE TOWN OF HILTON HEAD ISLAND AND BEAUFORT COUNTY, WHICH MAINTAINS OTHER PUBLIC-ACCESS PARKS AND BEACH ACCESS WITHIN THE COUNTY.- EQUIPMENT OWNED AND OPERATED FOR MAINTENANCE OF OPEN SPACE, LANDSCAPED AREAS, AND ROADS.- PRIVATE PATROL SERVICE - THE ASSOCIATION OPERATES A 16 PERSON PRIVATE SECURITY FORCE TO SERVE THE PEOPLE OF THE ASSOCIATION, WHICH IS ANOTHER IMPORTANT ASSOCIATION ACTIVITY THAT PROMOTES THE GENERAL WELFARE OF THE PUBLIC. THE PATROL SERVICE DUTIES INCLUDE PATROLLING THE ASSOCIATION WHILE WATCHING OUT FOR UNUSUAL OR SUSPICIOUS ACTIVITY TO REDUCE CRIME. MINOR TRAFFIC MATTERS ARE HANDLED BY THE ASSOCIATION SECURITY STAFF. SECURITY OFFICERS ARE DEPUTIZED BY THE SOUTH CAROLINA STATE LAW ENFORCEMENT DIVISION (SC SLED), AND WITHIN THE BOUNDARIES OF THE ASSOCIATION, THESE OFFICERS HAVE THE SAME POWERS OF ARREST AS THOSE OF A DEPUTY SHERIFF. THE ASSOCIATION OPERATES 8 SECURITY PATROL CARS WHICH ARE EQUIPPED WITH AED EQUIPMENT TO ASSIST PEOPLE IF THE TOWN OF HILTON HEAD ISLAND EMERGENCY SERVICES ARE UNABLE OR NEED ADDITIONAL ASSISTANCE. SPECIAL EVENT SECURITY IS COORDINATED WITH SC SLED, BEAUFORT COUNTY SHERIFF, FBI, AND HOMELAND SECURITY ENTITIES VIA THE LEADERSHIP PROVIDED BY THE ASSOCIATION'S DIRECTOR OF SAFETY.- WALKING, JOGGING, BIKING AND EQUESTRIAN TRAILS - THE ASSOCIATION MAINTAINS 22 MILES OF WALKING, JOGGING, BIKING AND EQUESTRIAN TRAILS, WHICH ARE CONNECTED TO TRAILS THAT EXTEND BEYOND THE ASSOCIATION'S BOUNDARIES. THE TRAILS ARE AVAILABLE TO THE PUBLIC TO ACCESS OPEN SPACE, LEGACY OAKS, PARKS, GREENBELTS, BEACH ACCESS WALKWAYS, BREEZEWAYS, WILDLIFE HABITAT ZONES, RESIDENTIAL AND COMMERCIAL AREAS, THE BAYNARD RUINS NATIONAL HISTORIC REGISTERED SITE, INDIAN SHELL RING AND THREE FRESHWATER LAKES IN THE FOREST PRESERVE, SIX OAKS MEMORIAL PARK, AUDUBON PARK, AND OTHER COMMUNITY, RESORT, AND COMMERCIAL AMENITIES.- ROAD AND BRIDGE MAINTENANCE - THE ASSOCIATION OWNS 60 MILES OF ROADS, CAUSEWAYS, AND BRIDGES, AND IS FULLY RESPONSIBLE FOR THE MAINTENANCE, REPAIR AND RECONSTRUCTION OF THESE ROADS, CAUSEWAYS, AND BRIDGES. THE ASSOCIATION'S ROAD MAINTENANCE ACTIVITIES PROMOTE THE GENERAL WELFARE OF THE PUBLIC AND, BECAUSE ROAD MAINTENANCE IS AN ESSENTIAL GOVERNMENTAL FUNCTION, THE ACTIVITIES LESSEN THE BURDEN OF THE TOWN OF HILTON HEAD ISLAND AND THE COUNTY OF BEAUFORT.- MUNICIPAL SERVICES - THE ASSOCIATION PROVIDES PRIVATE SECURITY PATROL SERVICES, COMMUNITY EVENT SAFETY & MAINTENANCE COORDINATION, COMMUNICATIONS TO RESIDENTS AND VISITORS, AND PUBLIC TRANSPORTATION SERVICES VIA THE SEA PINES TROLLEY COMPANY, LLC, A WHOLLY OWNED SUBSIDIARY. THE TROLLEY OPERATION CONSISTS OF FIVE 35-PASSENGER TROLLEY VEHICLES AND ONE 26-PASSENGER TROLLEY VEHICLE, WHICH ARE USED TO MITIGATE VEHICLE PARKING AND TRAFFIC CONGESTION WITH DESIGNATED PARK & RIDE LOTS LOCATED AWAY FROM CROWDED COMMUNITY, RESORT, COMMERCIAL AND RECREATIONAL AREAS. THE ASSOCIATION, IN CONJUNCTION WITH THE TOWN OF HILTON HEAD ISLAND'S STORM WATER FUND, ALSO MAINTAINS AN EXTENSIVE STORM WATER DRAINAGE SYSTEM FOR THE SEA PINES COMMUNITY FOR WHICH DRAINAGE DEFICIENCIES ARE REPAIRED JOINTLY WITH THE TOWN OF HILTON HEAD ISLAND'S FINANCIAL PARTICIPATION.THESE ACTIVITIES ARE SIMILAR TO ACTIVITIES PROVIDED IN NUMEROUS LOCATIONS BY CITIES, COUNTIES, GOVERNMENTAL SPECIAL DISTRICTS, AND RECREATION AND PARK DISTRICTS. MAINTENANCE ACTIVITIES CONSIST OF:- ROAD-SIDE MOWING, DEBRIS REMOVAL & BLOWING, POWER SPRAYING CURBS, REPLACING DIRECTIONAL, STREET, SAFETY SIGNS & ROAD EASEMENT LEVELING, PATCHING & REPAIRING,- LEISURE TRAIL DEBRIS REMOVAL & BLOWING, REPLACING DIRECTIONAL, INTERSECTION, SAFETY SIGNS, PATCHING, REPAIRING, TREE TRIMMING AND ROOT PRUNING, - PEDESTRIAN BRIDGES DEBRIS REMOVAL & BLOWING, REPLACING SAFETY SIGNS & REPAIRING,- INFORMATION KIOSK DEBRIS REMOVAL & BLOWING, POWER SPRAYING, REPLACING SIGNS & REPAIRING,- BEACH WALKS & DUNES BOARD WALKS DEBRIS REMOVAL & BLOWING, REPLACING SIGNS & WOOD REPAIRING,- DRAINAGE INLETS, LIFT GATES, LAGOON SELECTED DREDGING, AND PIPE CLEANOUT, REPLACEMENT & REPAIRS - SOME IN CONJUNCTION WITH TOWN OF HILTON HEAD ISLAND JOINT PARTICIPATION,- DITCH CLEANOUT, CUT & PUSH TREE DEBRIS FROM ROADS & TRAILS AFTER HEAVY THUNDERSTORMS,- HERBICIDE APPLICATIONS TO REMOVE UNWANTED VEGETATION FROM OPEN SPACE BY LICENSED APPLICATORS,- LANDSCAPE SEASONAL PLANTINGS & HOLIDAY DECORATIONS AT PRIMARY ROAD INTERSECTIONS, TRAFFIC CIRCLE ROUND-A-BOUTS & SUBDIVISION ENTRY AREAS,- MULCHING AND INSTALLING ASPHALT MILLINGS, SAND, TOPSOIL, AND RIP RAP STONE FOR MOISTURE MANAGEMENT AND EROSION CONTROL,- OPEN SPACE BUSH HOGGING, TREE TRIMMING, & UNDERSTORY PLANT PRUNING (ZERO-SCAPE AND NATURAL LOW COUNTRY FLORA MAINTENANCE & REPLACEMENT),- ROAD AND TRAIL EASEMENT LANDSCAPE, IRRIGATION, LIGHTING, FENCE REPLACING & REPAIRS, - CONTRACTED TREE TRIMMING ALONG ROADS, LEISURE TRAILS, BEACH WALKS, AND IN OPEN SPACE, - COMMUNITY RESIDENTIAL PLANT DEBRIS WEEKLY COLLECTION NEAR THE ROADWAY,- SEA PINES RESORT AND SEA PINES COUNTRY CLUB PLANT DEBRIS COLLECTION AREAS MONTHLY FOR A FEE,- MOSQUITO SPRAYING AND STORM WATER DRAINAGE DITCH TREATMENTS AS REQUIRED BY BREEDING-COUNT MEASUREMENTS DEPENDING ON WET AND WARM WEATHER BY A LICENSED PESTICIDE APPLICATOR (USUALLY APRIL THROUGH OCTOBER BECAUSE BEAUFORT COUNTY PEST CONTROL DOES NOT MOSQUITO SPRAY WITHIN SEA PINES),- LAGOON TREATMENT BY A LICENSED HERBICIDE APPLICATOR ACCORDING TO PRESCRIBED SCHEDULE, BUT NO ONE LAGOON IS TREATED MORE FREQUENTLY THAN EVERY TEN DAYS, DEPENDING ON THE CHEMICALS USED FOR EACH LAGOON AND THE TYPE OF VEGETATION BEING CONTROLLED,- EMERGENCY SERVICES FOR QUICK RESPONSE TO PROBLEMS SUCH AS FALLEN TREES ON OPEN SPACE, ROAD AND TRAIL SAFETY ISSUES, STORM & FLOOD WATER DAMAGE CONTROL AND EXTERIOR RESTORATIVE CLEANUP,- SAND DUNE CROSSINGS AND BEACH WALKS THAT ARE OWNED BY CSA ARE REPAIRED AS NECESSARY - SPRING HIGH TIDES MAY REQUIRE CLOSING SECTIONS OF DUNE CROSSINGS (BOARDWALKS) THAT MAY HAVE BECOME DAMAGED BY RISING WATER OR WAVE ACTION, SUBJECT TO STAFF REPAIRS OR CONTRACTOR REPLACEMENT, INCLUDING HABITAT RESTORATION AND SEA OATS PRESERVATION AND RE-PLANTING,- CONTRACTOR AND UTILITY CONTROL - CSA ASSISTS WITH QUALITY CONTROL THROUGH REVIEWS OF PLANS AND FIELD INSPECTIONS AND AN INFORMATION CLEARINGHOUSE. CSA MAY ASSIST, IF POSSIBLE, WITH TEMPORARY STORAGE FOR CONTRACTORS WORKING IN SEA PINES AND ENFORCE DEBRIS DISPOSAL AT CONSTRUCTION SITES AND FACILITATE NEIGHBOR LANDSCAPE REPAIRS DUE TO CONTRACTOR DAMAGES.- LAGOON MAINTENANCE - THE ASSOCIATION OWNS AND MAINTAINS 185 ACRES OF LAGOONS, CANALS AND PONDS AND LAKES THAT ARE OPEN TO THE PUBLIC. THESE ACTIVITIES ARE SIMILAR TO ACTIVITIES PROVIDED IN NUMEROUS LOCATIONS BY CITIES, OR GOVERNMENTAL SPECIAL DISTRICTS AND RECREATION AND PARK DISTRICTS (INCLUDING WILDLIFE & SPECIMEN TREES VIEWING AND BIRD COUNTS).
    Expenses $18,527,732 · revenue $21,173,881

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
57-0888471
Tax-exempt status
501(c)(4): Social welfare organization
Donations deductible
No
Exempt since
2016
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$27,806,321
Income (IRS master file)
$38,383,450

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2024$22,098,909$23,148,457$27,806,321XML
990December 2023$21,569,703$18,610,947$28,494,050XML
990December 2022$18,608,749$16,898,955$22,820,495IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0888471).

Questions about COMMUNITY SERVICES ASSOCIATES INC

What is the EIN of COMMUNITY SERVICES ASSOCIATES INC?
The employer identification number (EIN) of COMMUNITY SERVICES ASSOCIATES INC is 57-0888471.
Is COMMUNITY SERVICES ASSOCIATES INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2016.
Are donations to COMMUNITY SERVICES ASSOCIATES INC tax-deductible?
No. The IRS master file says contributions to it are not deductible.
Which annual return does COMMUNITY SERVICES ASSOCIATES INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of COMMUNITY SERVICES ASSOCIATES INC due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did COMMUNITY SERVICES ASSOCIATES INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2024.
Who is the principal officer of COMMUNITY SERVICES ASSOCIATES INC?
The 990 for the year ended December 31, 2024 names VICTORIA SHANAHAN.
Who are the officers and directors of COMMUNITY SERVICES ASSOCIATES INC?
The 990 for the year ended December 31, 2024 lists 24 people; 7 received compensation from the organization, the highest $353,534 (CHARLES BENNETT, PRESIDENT).
How much revenue does COMMUNITY SERVICES ASSOCIATES INC have?
On its 990 for the year ended December 31, 2024 it reported revenue of $22,098,909, expenses of $23,148,457 and total assets of $27,806,321 at year end.

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