Community Services Associates Inc

What it reported doing in 2024

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

Financial Efficiency

• Mission deployment rate: 84.9%; rating input score 85
• Program expense ratio: 80%; rating input score 80
• Fundraising efficiency: Limited

Transparency & Controls

• Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
• Pay-setting controls: 3 of 6 controls in place; rating input score 50
  • Compensation committee: Missing
  • Independent consultant: Missing
  • Other Form 990s reviewed: Pass
  • Written employment contract: Pass
  • Compensation survey or study: Missing
  • Board or committee approval: Pass
• Foreign activity oversight: Limited
• Grant itemization coverage: Limited
• Major donor itemization: Limited
• Related-party transparency: Limited

Accountability

• Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
• Governance controls: 7 of 8 controls in place; rating input score 88
  • Conflict-of-interest policy: Pass
  • Whistleblower policy: Fail
  • Document-retention policy: Pass
  • CEO compensation review process: Pass
  • Other executive compensation review process: NotApplicable
  • Form 990 shared with the board: Pass
  • Board meeting minutes documented: Pass
  • Audit committee oversight: Pass
  • Independent financial-statement audit: Pass

Sustainability

• Operating margin: -4.7%; rating input score 17; 17th percentile among comparable filings
• Total-asset coverage ratio: 1.2; rating input score 43; 43rd percentile among comparable filings
• Liabilities to assets ratio: 0.24; rating input score 54; 54th percentile among comparable filings
• Officer compensation ratio: 5.8%; rating input score 44; 44th percentile among comparable filings

Growth

• Program expense growth: 4% per year; rating input score 100; 33rd percentile among comparable filings
• Revenue growth: 7.4% per year; rating input score 100; 62nd percentile among comparable filings
• Asset growth: 4.1% per year; rating input score 100; 30th percentile among comparable filings