Kiawah Island Community Association Inc

Nonprofit profile at a glance

EIN
570713010
IRS 990 coverage
2010–2025
Forms available
Form 990 2025
Location
Kiawah Island, SC, USA
Phone
8662261770
Rating
82
Verdict
STRONG
Rating confidence
Moderate
Sector
Homeowners & Tenants Associations

Official website

Reported finances

Revenue
$25,892,495
Expenses
$21,125,443
Assets
$37,925,061
Liabilities
$2,191,944

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

18 people listed

Highest reported compensation

  • Shannon White (Chief Operating Officer): $401,903 total reported compensation
  • Dale Schoon (Director of Finance): $214,006 total reported compensation
  • Jody Forrest (Director of Operations): $174,921 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

The association is primarily engaged in promoting the common good and general welfare of the residents of kiawah island. It accomplishes this by providing a framework to establish and enforce community expectations and standards; by undertaking and implementing strategic and operational planning; and by leading the staff of well-trained employees who are committed to quality services. Through its programs and services, the association plays a leadership role in ensuring that kiawah island is a beautiful, safe, well-maintained and friendly community.

What it reported doing in 2025

KICA is responsible for maintaining and preserving the common area of Kiawah Island. This includes upkeep of 60 miles of roadways; 19 miles of leisure trails; 122 lakes and ponds; 10 crabbing docks; 26 boardwalks; 8 vehicular bridges; 30 pedestrian bridges; 3 viewing towers; and 1005 acres of common property.

Operating model

Revenue model
Other-operating. 95% of the money available for current operations came from other operating revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.

Rating breakdown

  • Financial Efficiency: 68
  • Transparency & Controls: 88
  • Accountability: 100
  • Sustainability: 63
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 70.8%; rating input score 71
  • Program expense ratio: 85.2%; rating input score 85
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 64th percentile among comparable filings
  • Pay-setting controls: 4 of 6 controls in place; rating input score 67
    • Compensation committee: Pass
    • Independent consultant: Missing
    • Other Form 990s reviewed: Missing
    • Written employment contract: Pass
    • Compensation survey or study: Pass
    • 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; 64th percentile among comparable filings
  • Governance controls: 9 of 9 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Pass
    • Other executive compensation review process: Pass
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 18.4%; rating input score 74; 74th percentile among comparable filings
  • Total-asset coverage ratio: 1.8; rating input score 49; 49th percentile among comparable filings
  • Liabilities to assets ratio: 0.06; rating input score 75; 75th percentile among comparable filings
  • Officer compensation ratio: 7.5%; rating input score 39; 39th percentile among comparable filings

Growth

  • Program expense growth: 6.5% per year; rating input score 100; 49th percentile among comparable filings
  • Revenue growth: 7.1% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 5.2% per year; rating input score 100; 36th percentile among comparable filings

Details

  • Where the money goes: 70.8% of revenue deployed · 85.2% of spending went to programs
  • Governance: 7 of 7 board members independent · 9 of 9 filing controls reported
  • Programs: 3 filed program accomplishments · $18M in reported program spending
  • Leadership: top reported pay $402K · 18 people listed · 4 of 6 pay-setting controls reported
  • Highest-paid contractors: 5 contractors listed · $1.3M reported
  • Consistency: 31 of 31 current checks pass
  • Schedules: 4 filed schedules · includes executive pay
  • Filing history: 16 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 8 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Total-asset coverage ratio scored 49/100.
  • Moderate — Sustainability: Officer compensation ratio scored 39/100.