2025-07-31T12:12:38-05:00 2024-12-31 561719839 EARNEY Accountants & Advisors PLLC 700 Military Cutoff Road Suite 250 Wilmington NC 28405 990 2024-01-01 561730177 St James Plantation Property Owners' Association Inc STJA 9102534805 4140 Southport-Supply Road Suite B Southport NC 28461 Jim Lavin Treasurer 9102534805 2025-07-31 1 0 Ryan Skuce CPA P00742864 9102569995 2025-07-31 2024 2025-03-06 01:10:19Z Jim Lavin 4140 Southport-Supply Road Suite B Southport NC 28461 6728136 0 X www.stjamespoanc.org X 1998 NC The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation. 6 6 0 125 0 0 0 0 5395755 5762341 235950 326249 653037 639546 6284742 6728136 0 0 0 0 803912 0 0 0 0 5474646 8775329 6278558 8775329 6184 -2047193 8103980 8188193 1781349 3808010 6322631 4380183 The Association maintains common areas, provides recreational activities and security for its members, the residents of the community of St. James Plantation. 0 0 8268212 6728136 Paved or sealed several roads and performed routine maintenance on all parks, drainage features and bridges. N/A N/A 8268212 0 0 0 0 0 1 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 6 6 0 0 0 0 1 1 1 1 1 0 0 1 1 0 1 0 0 0 0 0 NC X John Thompson 9102534805 4140 Southport-Supply Road Suite B Southport NC 28461 X William Lendh President 20.00 X X 0 0 0 Jeffrey Toner Vice President 15.00 X X 0 0 0 James Lavin Treasurer 20.00 X X 0 0 0 Douglas Heckler Secretary 10.00 X X 0 0 0 Stephen Brocker Director-at-Large 10.00 X 0 0 0 Steve Henne Director-at-Large 10.00 X 0 0 0 0 0 0 0 0 0 0 0 Membership Dues & Asse 531390 5687228 5687228 Commercial Billing 531390 75113 75113 5762341 326249 326249 Architectural Review F 531390 232250 232250 Road Access Fees 531390 225000 225000 Miscellaneous Income 531390 70723 70723 111573 111573 639546 6728136 6728136 0 0 802401 642313 160088 8023 8023 22600 22600 135745 27149 108596 96296 96296 83223 83223 250532 167857 82675 170061 170061 MAJOR REPAIRS & REPLACE 3460909 3460909 LANDSCAPING 1620707 1539672 81035 SECURITY 1475723 1475723 REPAIRS & MAINTENANCE 365515 347239 18276 283594 257770 25824 8775329 8268212 507117 0 1544787 1379803 579268 318581 44791 70630 104523 69068 185646 185646 0 0 5830611 6350111 8103980 8188193 188821 1325133 1069528 1941877 523000 541000 1781349 3808010 X 6322631 4380183 6322631 4380183 8103980 8188193 -2047193 104745 0 X 0 1 X 1 0 X 6 1641.00 3 1 0 0 185646 185646 0 0 Construction Deposits 541000 541000 X 6832881 104745 104745 6728136 0 6728136 8775329 0 8775329 0 8775329 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, 2024, 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. 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.