Form 990 for tax year 2024
Filed by COMMUNITY ASSOCIATIONS INSTITUTE.
Totals
- Total revenue
- $343,725
- Total expenses
- $335,821
- Contributions and grants received
- $102,093
- Grants paid
- $0
- Program service revenue
- $241,550
- Investment income
- $82
- Other revenue
- $0
- Total assets, end of year
- $382,325
- Total liabilities, end of year
- $132,972
- Net assets or fund balances, end of year
- $249,353
- Program services expenses (Part IX)
- $205,056
- Management and general expenses
- $0
- Fundraising expenses
- $0
- Program service expenses (Part III)
- not reported
Program services were 61.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1b · Membership dues
$49,099
-
1f · All other contributions, gifts and grants
$52,994
-
2a · Program service revenue: ANNUAL SPONSORSHIP REV
total $167,242 · unrelated business $0 · excluded $0
-
2b · Program service revenue: ADVOCACY SUPPORT FEES
total $19,110 · unrelated business $0 · excluded $0
-
2c · Program service revenue: ANNUAL CONFERENCE INCOME
total $52,100 · unrelated business $0 · excluded $0
-
2d · Program service revenue: PMDP COMMISSIONS
total $3,098 · unrelated business $0 · excluded $0
-
3 · Investment income
total $82 · unrelated business $0 · excluded $82
Functional expenses
Part IX, the statement of functional expenses.
-
11a · Fees: management
total $40,020 · program services $0 · management and general $0 · fundraising $0
-
11c · Fees: accounting
total $3,239 · program services $0 · management and general $0 · fundraising $0
-
11d · Fees: lobbying
total $35,209 · program services $0 · management and general $0 · fundraising $0
-
13 · Office expenses
total $5,530 · program services $0 · management and general $0 · fundraising $0
-
14 · Information technology
total $816 · program services $0 · management and general $0 · fundraising $0
-
17 · Travel
total $7,616 · program services $0 · management and general $0 · fundraising $0
-
19 · Conferences, conventions and meetings
total $38,335 · program services $0 · management and general $0 · fundraising $0
-
23 · Insurance
total $1,655 · program services $1,655 · management and general $0 · fundraising $0
-
24a · Other expenses: CREDIT CARD FEES
total $4,040 · program services $4,040 · management and general $0 · fundraising $0
-
24b · Other expenses: TELEPHONE
total $336 · program services $336 · management and general $0 · fundraising $0
-
24c · Other expenses: SC CA DAY EXPENSES AND OTHER
total $128,509 · program services $128,509 · management and general $0 · fundraising $0
-
24d · Other expenses: COMMISSIONS TO BRAINERD
total $70,516 · program services $70,516 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $310,390 · end of year $303,529
-
4 · Accounts receivable
beginning of year $74,185 · end of year $67,253
-
7 · Other notes and loans receivable
end of year $0
-
9 · Prepaid expenses and deferred charges
beginning of year $7,231 · end of year $11,293
-
15 · Other assets
beginning of year $250 · end of year $250
-
17 · Accounts payable and accrued expenses
end of year $15,000
-
19 · Deferred revenue
beginning of year $150,591 · end of year $117,956
-
25 · Other liabilities
beginning of year $16 · end of year $16
-
27 · Net assets without donor restrictions
beginning of year $241,449 · end of year $249,353
Mission and programs · 2024
Mission
TO PROVIDE EDUCATION AND ADVISORY SERVICES TO THOSE WHO OWN PROPERTY WITHIN A COMMUNITY ASSOCIATION LOCATED IN THE STATE OF SOUTH CAROLINA
Activities or mission (Part I)
TO PROVIDE EDUCATION AND ADVISORY SERVICES TO PROPERTY OWNER ASSOCIATIONS IN THE STATE OF SOUTH CAROLINA
-
EDUCATION PROGRAMS FOR HOMEOWNERS AND MANAGER OF COMMUNITY ASSOCIATIONS IN VARIOUS LOCATIONS THROUGHOUT THE STATE OF SOUTH CAROLINA
-
EXPENSES ASSOCIATED WITH ANNUAL MEETING FOR ASSOCATION MEMBERS AND NON-MEMBERS HELD IN SOUTH CAROLINA.
-
LEGISLATION ADVOCACY, SUPPORT, & EFFORTS
As filed on the 2024 return.
Listed in Part VII
-
Darla BenoitDARLA BENOIT
PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Mike RocheMIKE ROCHE
VICE PRESIDENT
- Total calculated
- $0
- Hours/week
- 5
-
Fred ChittyFRED CHITTY
SECRETARY
- Total calculated
- $0
- Hours/week
- 5
-
Sean FlemingSEAN FLEMING
TREASURER
- Total calculated
- $0
- Hours/week
- 5
-
Richard SlackRICHARD SLACK
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 5
-
Melissa RamseyMELISSA RAMSEY
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 5
-
Sean O'ConnorSEAN O'CONNOR
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 5
-
Katie MellKATIE MELL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 5
-
Valerie GiovanollVALERIE GIOVANOLL
BOARD MEMBER
- Total calculated
- $0
- Hours/week
- 5
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2024
- Filed
- 27 October 2025
- IRS schema version
- 2024v5.2
- Source object
- 202523159349306262
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