2025-10-27T14:46:57-05:00 2024-12-31 582663273 SYMPHONA LLP 1050 CROWN POINTE PKWY STE 810 ATLANTA GA 30338 990 2024-01-01 570656625 PALMETTO DUNES PROPERTY OWNERS ASSOCIATION INC PALM 8437851109 16 QUEENS FOLLY ROAD HILTON HEAD ISLAND SC 29928 ROBERT TALBOT TREASURER 8437851109 2025-08-14 1 1 EMILY R SHINN P01778520 6782421300 2025-08-12 2024 2025-03-06 01:10:19Z BILL DIX 16 QUEENS FOLLY ROAD HILTON HEAD ISLAND SC 29928 22903423 0 X WWW.PDPOA.ORG X 1977 SC PDPOA IS RESPONSIBLE FOR THE OPERATION AND MAINTENANCE OF THE COMMON PROPERTY WITHIN THE 2,173 RESIDENTIAL DEVELOPMENT LOCATED IN HILTON HEAD ISLAND, SOUTH CAROLINA. THE RESIDENTIAL DEVELOPMENT INCLUDES 12 COMMERCIAL ENTITIES. THE MAINTENANCE OF ROADS, LAGOONS, AND PATHS OPEN TO THE PUBLIC PROVIDE ESSENTIAL PUBLIC BENEFIT. 2173 2173 75 110 0 0 0 0 10337054 10797953 908280 913788 0 0 11245334 11711741 0 0 0 0 4186841 4177972 0 0 0 4209402 4528783 8396243 8706755 2849091 3004986 46965169 50196915 2423772 2029640 44541397 48167275 X TO ENHANCE THE QUALITY OF LIFE, STRIVE TO PROTECT THE NATURAL ENVIRONMENT, AND IMPROVE THE RESOURCES OF OUR COMMUNITY FOR ALL THOSE WHO LIVE, INVEST, WORK AND PLAY HERE. 0 0 7853114 10797953 ROAD MAINTENANCE AND STORM DRAIN MAINTENANCE - THE ASSOCIATION OWNS 26 MILES OF ROADS, AND IS FULLY RESPONSIBLE FOR THE MAINTENANCE, REPAIR, AND RECONSTRUCTION OF THESE ROADS. THE ASSOCIATION'S ROAD MAINTENANCE ACTIVITIES PROMOTE THE GENERAL WELFARE OF THE COMMUNITY AND BECAUSE ROAD MAINTENANCE IS AN ESSENTIAL GOVERNMENTAL FUNCTION, THE ACTIVITIES LESSEN THE BURDEN OF THE TOWN OF HILTON HEAD ISLAND.THE SEA LANE BRIDGE WAS REPLACED, INCLUDING REALIGNMENT OF THE ROADWAY AND LEISURE PATHWAY, INTEGRATION OF SIGNIFICANT LANDSCAPING ENHANCEMENTS, AND INFRASTRUCTURE IMPROVEMENTS TO ACCOMMODATE FUTURE STORMWATER MANAGEMENT INITIATIVES ALONG THE MOORING BUOY CORRIDOR.BEACH ACCESS PATHWAYS AT BRIGANTINE/CAT BOAT AND FLOTILLA/GALLEON CONVERTED FROM STAIRS TO RAMPS TO IMPROVE EASE OF USE. THE ADDITION OF A MOBI-MAT NONSLIP BEACH PATH MAT TO IMPROVE SAFETY AND ACCESSIBILITY AT THE DUNES HOUSE BEACH ACCESS FOR PEOPLE WITH DISABILITIES OR PARENTS WITH STROLLERS.REDEVELOPMENT OF DUNES HOUSE LANE AND PARKING AREAS TO IMPROVE SAFETY AND ACCESSIBILITY. PLANNED IMPROVEMENTS INCLUDE NEW ROAD AND PARKING SURFACES, RELOCATED PARKING FOR HANDICAPPED USERS, DEDICATED SPACES FOR BICYCLES, COMPACT VEHICLES, AND THE DUNES BUGGY, THE ESTABLISHMENT OF INBOUND AND OUTBOUND DRIVE AISLES TO INCREASE ACCESSIBILITY FOR EMERGENCY VEHICLES, AND THE INTEGRATION OF ADDITIONAL PARKING SPACES.REDEVELOPMENT OF THE MOORING BUOY CORRIDOR (FROM SEA LANE TO PORT TACK), INCLUDING ROADWAY REALIGNMENT AND RECONSTRUCTION, SIGNIFICANT RECONFIGURATION OF THE LEISURE PATH TO IMPROVE ACCESSIBILITY AND SAFETY, NEW STORMWATER DRAINAGE INFRASTRUCTURE, AND IMPROVEMENT OF THE BROAD CREEK PSD UTILITIES. 7853114 0 0 0 1 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 27 0 1 75 1 0 0 0 0 0 0 0 0 0 0 0 0 X 2173 2173 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 0 1 1 0 0 SC X PAIGE CLARK DICKERSON 8437851109 16 QUEENS FOLLY ROAD HILTON HEAD ISLAND SC 29928 X BECKY BRUMLEY PART YEAR CHAIR 2.00 X X 0 0 0 KURT FAIRES VICE-CHAIR 2.00 X X 0 0 0 CHAD TEREFENKO PART YEAR SECRETARY 2.00 X X 0 0 0 ROBERT TALBOT TREASURER 2.00 X X 0 0 0 JERRY DURKIN PART YEAR MEMBER 1.00 X 0 0 0 DAN DEMICHELE PART YEAR MEMBER 1.00 X 0 0 0 BRANDON SMITH PART YEAR MEMBER 1.00 X 0 0 0 ALICE BETTENCOURT MEMBER 1.00 X 0 0 0 ED GARINO PART YEAR MEMBER 1.00 X 0 0 0 DOUG LUBA MEMBER 1.00 X 0 0 0 BARBARA MCFADDEN PART YEAR MEMBER 1.00 X 0 0 0 KAREN BOOTH PART YEAR MEMBER 1.00 X 0 0 0 KELLY BROWN PART YEAR MEMBER 1.00 X 0 0 0 LEE WHITEHURST PART YEAR MEMBER 1.00 X 0 0 0 BRAD MARRA PART YEAR MEMBER 1.00 X 0 0 0 ANDREW SCHUMACHER CEO 40.00 X 307672 0 35609 JAMES GRINER DIRECTOR OF SECURITY 40.00 X 157799 0 12597 ELIZABETH LOVELL CICCARELLI DIRECTOR OF COMMUNICATIONS 40.00 X 120947 0 29088 MATTHEW NEMES CONTROLLER 40.00 X 133827 0 27232 SYDNEY WAN DIRECTOR OF FACILITIES MAI 40.00 X 119345 0 15070 839590 0 119596 5 0 1 0 JS CONSTRUCTION SERVICES PO BOX 1497 BLUFFTON SC 29910 CONSTRUCTION CONTRACTOR 1955076 THE GREENERY INC PO BOX 6569 HILTON HEAD ISLAND SC 29938 LANDSCAPING 475741 ISLAND BUGGY SERVICE INC 45 E MORNINGSIDE DRIVE BLUFFTON SC 29910 TRANSPORTATION 251473 INFRASTRUCTURE CONSULTING & ENGINEERING 110 MIDLANDS COURT WEST COLUMBIA SC 29169 CAPITAL PROJECTS 157640 CN PROGRESSIVE LLC 14 CORPORATE WOODS BLVD SUITE 217 ALBANY NY 12211 IT SERVICES 105913 10 USER FEES 531390 5171455 5171455 MEMBERSHIP DUES & ASSESSMENTS 531390 4790341 4790341 COMMUNITY ENHANCEMENT 531390 827019 827019 LATE FEES 531390 9038 9038 ADVERTISING 531390 100 100 10797953 1021714 1021714 11006108 77648 11163595 28087 -157487 49561 -107926 -107926 11711741 10797953 0 913788 3315876 2984288 331588 145529 145529 489469 440522 48947 227098 204388 22710 47265 37812 9453 273089 218471 54618 59523 47618 11905 158260 142434 15826 57124 51412 5712 316816 300975 15841 21491 19342 2149 4233 3386 847 950205 902695 47510 304513 274062 30451 ADMINISTRATIVE SERVICES 792829 792829 LANDSCAPING 504469 504469 REPAIRS AND MAINTENANCE 282538 268411 14127 TRANSPORTATION 251473 238899 12574 504955 421101 83854 8706755 7853114 853641 0 554834 720217 201797 184132 12261 5128 270882 163957 34499910 10063187 23159281 24436723 22695869 24642029 70245 44729 46965169 50196915 380531 94089 147663 124651 1895578 1810900 2423772 2029640 X 33107717 36844981 7696416 7696416 3737264 3625878 44541397 48167275 46965169 50196915 3004986 620893 0 X X 0 1 X 1 0 1 0 0 8372818 8372818 2056095 772522 1283573 1715705 1199380 516325 22355292 8091285 14264007 24436723 ACCRUED PAYROLL 772072 ARB COMPLIANCE 637380 ASSESSMENTS RECEIVED IN ADVANCE 8781 DUE TO/FROM LEAMINGTON 29795 LEASE LIABILITY 45159 PD CARES 32283 RESIDENTIAL ASSESSMENT 2030 UNEARNED PASS INCOME 283400 1810900 X 12332633 620892 620892 11711741 0 11711741 8706755 0 8706755 0 8706755 PART X, LINE 2: BEGINNING WITH THE YEAR ENDED DECEMBER 31, 2013, THE ASSOCIATION BEGAN FILING ITS FEDERAL INCOME TAX RETURN SUBJECT TO THE PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501(C)(4). IN ACCORDANCE WITH THE INTERNAL REVENUE SERVICE, THE ASSOCIATION IS RECOGNIZED AS A "SOCIAL WELFARE ORGANIZATION AND WILL PAY NO TAXES ON EXEMPT FUNCTION ACTIVITIES INCLUDING INVESTMENT EARNINGS. HOWEVER, THE NET INCOME FROM UNRELATED BUSINESS ACTIVITIES WILL BE SUBJECT TO TAXATION. THE ASSOCIATION DID NOT HAVE ANY INCOME TAX FROM UNRELATED BUSINESS ACTIVITY FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN AND, AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX PROVISIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS AS OF DECEMBER 31, 2024 AND 2023. X X 0 0 0 0 0 0 0 0 0 ANDREW SCHUMACHER CEO 278984 0 0 0 28688 0 15897 0 19712 0 343281 0 0 0 JAMES GRINER DIRECTOR OF SECURITY 137799 0 20000 0 0 0 4773 0 7824 0 170396 0 0 0 MATTHEW NEMES CONTROLLER 99427 0 34400 0 0 0 8354 0 18878 0 161059 0 0 0 ELIZABETH LOVELL CICCARELLI DIRECTOR OF COMMUNICATIONS 99072 0 21875 0 0 0 7633 0 21455 0 150035 0 0 0 GREENWOOD DEVELOPMENT CORPORATION BRANDON SMITH, DIRECTOR IS LEGAL COUNSEL FOR GREENWOOD DEVELOPMENT 41791 PURCHASED FUEL 0 GREENWOOD DEVELOPMENT CORPORATION BRANDON SMITH, DIRECTOR IS LEGAL COUNSEL FOR GREENWOOD DEVELOPMENT 390372 RECEIVED ASSESSMENTS 0 GREENWOOD DEVELOPMENT CORPORATION BRANDON SMITH, DIRECTOR IS LEGAL COUNSEL FOR GREENWOOD DEVELOPMENT 267695 RECEIVED GATE PASS PAYMENTS 0 GREENWOOD DEVELOPMENT CORPORATION BRAD MARRA, CHIEF OPERATING OFFICER FOR GREENWOOD DEVELOPMENT 0 GREENWOOD DEVELOPMENT CORPORATION BRAD MARRA, CHIEF OPERATING OFFICER FOR GREENWOOD DEVELOPMENT 0 GREENWOOD DEVELOPMENT CORPORATION BRAD MARRA, CHIEF OPERATING OFFICER FOR GREENWOOD DEVELOPMENT 0 FORM 990, PART VI, SECTION A, LINE 6 THE CORPORATION IS A HOMEOWNER'S ASSOCIATION CONSISTING OF 2,173 RESIDENTIAL LOTS AND 12 COMMERCIAL PROPERTIES. OWNERS ARE AUTOMATICALLY GRANTED MEMBERSHIP IN THE ASSOCIATION UPON PURCHASE OF THEIR LOT. FORM 990, PART VI, SECTION A, LINE 7A THREE MEMBERS OF THE BOARD OF DIRECTORS ARE ROTATED OFF THE BOARD EACH YEAR. THE NOMINATING COMMITTEE INTERVIEWS POSSIBLE BOARD OF DIRECTORS CANDIDATES AND RECOMMENDS THREE OF THE CANDIDATES. MEMBERS OF THE ASSOCIATION ARE WELCOME TO PETITION FOR NOMINATION TO THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B PROPERTY OWNERS HAVE THE EXCLUSIVE AUTHORITY TO AMEND AND/OR REPEAL BYLAWS AND ELECT THE BOARD OF DIRECTORS. THE BOARD OF DIRECTORS ACCEPTS OR REJECTS THE ANNUAL BUDGET, APPROVES ASSESSMENTS, AND APPROVES BORROWING OF MONEY AND CERTAIN OTHER PROPERTY TRANSACTIONS. FORM 990, PART VI, SECTION A, LINE 8B PALMETTO DUNES PROPERTY OWNERS ASSOCIATION DOES NOT HAVE A COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. ALL DOCUMENTS OF THE MEETINGS AND WRITTEN ACTIONS ARE UNDERTAKEN BY THE GOVERNING BODY. FORM 990, PART VI, SECTION B, LINE 11B MANAGEMENT REVIEWS AND EDITS THE FORM 990 BEFORE PRESENTING A DRAFT TO THE FINANCE COMMITTEE. AFTER THE FINANCE COMMITTEE REVIEWS THE FORM 990 AT THEIR MONTHLY MEETING, THEY WILL MAKE A MOTION "THAT THE MEMBERS OF THE FINANCE COMMITTEE RECOMMEND THE PDPOA BOARD APPROVE THE 990 AS PRESENTED." DURING THE BOARD MEETING, THE TREASURER WILL PRESENT THE 990 AND THE MOTION FROM THE FINANCE COMMITTEE FOR BOARD CONSIDERATION. FORM 990, PART VI, SECTION B, LINE 12C MANAGEMENT REVIEWS THE CONFLICT OF INTEREST POLICY ON A YEARLY BASIS. BOARD MEMBERS ARE REQUIRED TO SIGN THE POLICY ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15A THE ENTIRE BOARD OF DIRECTORS PROVIDES INPUT TO THE GOALS/OBJECTIVES AND PERFORMANCE/METRICS REVIEW OF THE CHIEF EXECUTIVE OFFICER (CEO). THE PDPOA'S CHAIRMAN AND IMMEDIATE PAST CHAIRMAN PHYSICALLY CONDUCT THE REVIEW OF THE CEO'S PERFORMANCE IN JANUARY. THIS REVIEW INCLUDES THE CEO'S BASE SALARY. THE CEO'S BASE SALARY MAY BE INCREASED BASED ON, AMONG OTHER CONSIDERATIONS, ANY AVERAGE INCREASE IN WAGES APPROVED IN THE COMING OPERATING BUDGET. THE PDPOA BOARD IS BRIEFED ON THE CEO REVIEW POST-COMPLETION. IN ADDITION TO THE BASE SALARY, THE CEO MAY, IN PDPOA'S SOLE DISCRETION, BE ELIGIBLE TO RECEIVE A BONUS PAYMENT UPON RECOMMENDATION BY PDPOA'S EXECUTIVE COMMITTEE OR ITS DESIGNEE. FOR TOP MANAGEMENT, THE CEO REVIEWS THEIR PERFORMACE ON AN ANNUAL BASIS. ANNUALLY, MANAGEMENT PRESENTS A DETAILED OPERATING BUDGET TO THE FINANCE COMMITTEE. AFTER THE FINANCE COMMITTEE REVIEWS THE DETAILED OPERATING BUDGET, THE FINANCE COMMITTEE PRESENTS A CONSOLIDATED OPERATING BUDGET TO THE BOARD REQUESTING THEIR APPROVAL. SALARY EXPENSE IS A LINE ITEM IN THE OPERATING BUDGET. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE ON THE ASSOCIATION'S WEBSITE. CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT REQUESTS FROM BANKS AND OUTSIDE ORGANIZATIONS ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THIS PROCESS HAS NOT CHANGED FROM THE PREVIOUS YEAR.