2023-11-15T16:10:29-05:00 2022-12-31 112998486 ESPOSITO FUCHS TAORMINA & COMPANY 267 CARLETON AVE STE 202 CENTRAL ISLIP NY 11722 990 2022-01-01 116039010 FIRE ISLAND PINES PROPERTY OWNERS ASSOCIATION INC FIRE 6315976060 PO BOX 5305 FIRE ISLAND PINES NY 117820999 HENRY ROBIN PRESIDENT 6315976060 2023-11-14 true HENRY ROBIN 999009999 false CARL R GRAVANO CPA P00255344 6312978350 2023-11-15 2022 2023-04-26 12:10:37Z HENRY ROBIN 291 7TH AVE APT 3 NEW YORK NY 10001 682530 false X WWW.FIPPOA.ORG X 1953 NY ESTABLISHED TO MAINTAIN, IMPROVE, BEAUTIFY AND PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE FIRE ISLAND PINES COMMUNITY. 15 15 9 9 0 110350 121474 465364 495185 158358 -153528 145191 219399 879263 682530 3200 0 0 221481 187541 0 0 385313 440906 609994 628447 269269 54083 2314427 2427217 35484 94191 2278943 2333026 ESTABLISHED TO MAINTAIN, IMPROVE, BEAUTIFY AND PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE FIRE ISLAND PINES COMMUNITY. false false 275289 480909 HARBOR- ESTABLISHED TO OWN, MAINTAIN, IMPROVE & BEAUTIFY THE FIRE ISLAND PINES HARBOR PROPERTY. 96196 BEACH & COMMUNITY CLEAN-UP- ESTABLISHED TO MAINTAIN, IMPROVE & BEAUTIFY THE SURROUNDING BEACH COMMUNITY. 14199 121474 COSTS INCURRED IN CONJUNCTION WITH THE OPERATION OF THE COMMUNITY CENTER. 385684 false false false true false false false false false true false false false false false true false false false false false false false false false false false false false false false false false false false false false false false false false false true true true false true 68 0 true 9 true false false false false true true false false false false false false false false false X 15 15 false false false false false true true true true false false true true true true false false false false false X X KAREN MCCUTCHEON 6315976060 BOX 5305 FIRE ISLAND PINES NY 117820999 X ALLAN BAUM VICE PRESIDE 10.00 X X 0 0 0 ALAN BRODHERSON SECRETARY 10.00 X X 0 0 0 GARY CLINTON DIRECTOR 5.00 X 0 0 0 GREG HENNIGER DIRECTOR 5.00 X 0 0 0 ANDREW KIRTZMAN DIRECTOR 5.00 X 0 0 0 CHRIS MAI DIRECTOR 5.00 X 0 0 0 CHARLES A MONTORIO-ARCHER DIRECTOR 5.00 X 0 0 0 JAY PAGANO DIRECTOR 5.00 X 0 0 0 NATE PINSLEY DIRECTOR 5.00 X 0 0 0 LELAND RECHIS DIRECTOR 5.00 X 0 0 0 HENRY ROBIN PRESIDENT 10.00 X X 0 0 0 RUSSELL SARAY DIRECTOR 5.00 X 0 0 0 ERIC SAWYER TREASURER 10.00 X X 0 0 0 EDWIN SCHULHAFER DIRECTOR 5.00 X 0 0 0 MATT TAGUE DIRECTOR 5.00 X 0 0 0 false false false 121474 121474 BOAT SLIP FEES 268332 268332 HARBOR FEES 226853 226853 495185 15014 15014 -168542 -168542 -168542 -168542 MISCELLANEOUS INCOME 219399 219399 219399 682530 714584 -153528 X 164416 136031 28385 23125 19425 3700 18174 18174 14847 14847 76855 76855 5438 2109 3329 34647 33353 1294 12348 9156 3192 46022 46022 78307 37700 40607 MAINTENANCE & REPAIRS 44583 43016 1567 MISCELLANEOUS EXPENSES 31833 8845 22988 COMPUTER & TECHNOLOGY 30836 10464 20372 CREDIT CARD 15267 7942 7325 31749 13447 18302 628447 385684 242763 0 185325 235250 748621 463833 130577 158264 34137 106382 810110 585131 221615 224979 994152 1238509 2314427 2427217 35484 94191 35484 94191 X 2278943 2333026 2278943 2333026 2314427 2427217 54083 X false true X true false false false false 810110 585131 224979 224979 682530 682530 682530 628447 628447 628447 FORM 990, PAGE 6, PART VI, LINE 7A ELECTION OF MEMBERS OF THE GOVERNING BOARD ARE BY ASSOCIATION MEMBERS FORM 990, PAGE 6, PART VI, LINE 7B MEMBERS VOTE ON ITEMS REQUIRED BY THE BYLAWS FORM 990, PAGE 6, PART VI, LINE 11B THE ORGANIZATION USES ITS AUDIT AND FINANCE COMMITTEE OF THE BOARD OF DIRECTORS TO REVIEW THE FORM 990 RETURN. THE AUDIT AND FINANCE COMMITTEE HAS BEEN DELEGATED THIS AUTHORITY BY THE BOARD OF DIRECTORS IN ITS CHARTER AND TERMS OF REFERENCE. THE ORGANIZATION'S FINANCIAL STAFF IS RESPONSIBLE FOR GATHERING THE KEY COMPONENTS AND SUPPORTING SCHEDULE INFORMATION FOR THE FORM 990. THE ORGANIZATION'S AUDIT FIRM OF INDEPENDENT PUBLIC ACCOUNTANTS PREPARES THE FORM 990 AND IT GOES THROUGH A REVIEW PROCESS TO ENSURE IT IS COMPLETED ACCURATELY. THE DRAFT FORM 990 IS RETURNED TO THE ORGANIZATION WHERE IT IS THOROUGHLY REVIEWED. THE AUDIT AND FINANCE COMMITTEE RECEIVES A COPY OF THE DRAFT RETURNS FOR ITS REVIEW AND COMMENT. THE FULL RETURN IS THEN PRESENTED TO THE BOARD OF DIRECTORS FOR ADDITIONAL REVIEW AND COMMENT. AFTER THIS PROCESS IS COMPLETED, THE ORGANIZATION FILES THE INFORMATIONAL RETURN WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C CONFLICT OF INTEREST POLICY OF FIRE ISLAND PINES PROPERTY OWNERS ASSOCIATION, INC. THE PINES FOUNDATION, INC. FIRE ISLAND PINES POLITICAL ACTION COMMITTEE INC. PREAMBLE DIRECTORS, OFFICERS AND STAFF MEMBERS OF FIRE ISLAND PINES PROPERTY OWNERS ASSOCIATION, INC., THE PINES FOUNDATION, INC., AND THE FIRE ISLAND PINES POLITICAL ACTION COMMITTEE INC.(COLLECTIVELY KNOWN AS THE ORGANIZATIONS) OWE A DUTY OF LOYALTY TO THE ORGANIZATIONS. THIS DUTY REQUIRES THAT THEY DO NOT USE THEIR POSITIONS, OR INFORMATION GAINED THROUGH THEIR POSITIONS, ABOUT THE ORGANIZATIONS OR ITS PROPERTY TO SECURE BENEFITS FOR THEMSELVES; RATHER, THEY MUST ACT IN THE INTERESTS OF THE ORGANIZATIONS AND NOT IN THEIR PERSONAL INTERESTS. IT IS IMPOSSIBLE TO DELINEATE ALL POSSIBLE CONFLICTS OF INTEREST AND THE PROVISIONS BELOW FOCUS ON ENSURING THAT DIRECTORS, OFFICERS AND STAFF MEMBERS DO NOT USE THEIR POSITIONS TO PROFIT ECONOMICALLY. HOWEVER, IT IS THE POLICY OF THE ORGANIZATIONS THAT NONE OF ITS ACTIONS OR TRANSACTIONS BE TAINTED BY AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST OF ANY SORT. A DIRECTOR, OFFICER OR STAFF MEMBER WITH A NON-ECONOMIC CONFLICT (E.G., OPPOSITION BY A DIRECTORS CLIENTS TO A PROPOSED POLICY OF THE ORGANIZATIONS) IS EXPECTED TO BRING THE CONFLICT TO THE ATTENTION OF THE ORGANIZATIONS (GENERALLY, THE CHAIR OF THE AUDIT COMMITTEE AND THE PRESIDENT) AND SEEK GUIDANCE ON THE APPROPRIATE RESPONSE, WHICH GENERALLY WILL INCLUDE REFUSAL FROM DECISION-MAKING ON THE ISSUE GIVING RISE TO THE CONFLICT. SECTION 1. DEFINITIONS 1. INSIDER. INSIDERS ARE: ALL MEMBERS OF THE BOARDS OF DIRECTORS (BOARDS) OF THE ORGANIZATIONS, ALL OFFICERS NAMED IN THE BYLAWS OF THE ORGANIZATIONS; AND ALL EMPLOYEES OF THE ORGANIZATIONS 2. FAMILY MEMBER. A FAMILY MEMBER IS: (A) A SPOUSE, LIFE PARTNER, DOMESTIC PARTNER, PARENT, SIBLING OR CHILD OF AN INSIDER; OR (B) ANOTHER RELATIVE WHO LIVES ON A REGULAR BASIS IN THE HOUSEHOLD OF AN INSIDER. 3. RELATED ENTITY. A RELATED ENTITY IS A FOR-PROFIT OR NOT-FOR-PROFIT ENTERPRISE IN WHICH AN INSIDER OR FAMILY MEMBER HAS AN OWNERSHIP INTEREST, FROM WHICH AN INSIDER OR FAMILY MEMBER RECEIVES COMPENSATION OR FOR WHICH AN INSIDER OR FAMILY MEMBER SERVES AS A DIRECTOR OR OFFICER. 4. INTEREST. AN INSIDER HAS AN INTEREST IN A MATTER, AS THAT TERM IS USED FOR PURPOSES OF THIS POLICY, IF THE INSIDER, A FAMILY MEMBER OR A RELATED ENTITY WOULD BE AFFECTED ECONOMICALLY, WHETHER DIRECTLY OR INDIRECTLY, BY A DECISION ON THE MATTER BY THE BOARD OR ANY COMMITTEE OF THE BOARD (COMMITTEE) OF ANY OF THE ORGANIZATIONS. FOR PURPOSES OF THIS POLICY, AN INSIDER SHALL NOT BE DEEMED TO HAVE AN INTEREST IN A MATTER TO THE EXTENT THAT THE ECONOMIC IMPACT OF THE DECISION IN QUESTION WOULD ALSO IMPACT OTHER SIMILARLY SITUATED PROPERTY OWNERS WITHIN THE FIRE ISLAND PINES COMMUNITY. SECTION 2. DISCLOSURE 1. UPON FIRST BEING ELECTED OR APPOINTED AS AN INSIDER AND ANNUALLY THEREAFTER, EACH INSIDER SHALL DISCLOSE IN WRITING, TO THE BEST OF HIS OR HER KNOWLEDGE, ANY RELATED ENTITY: (A) WHICH PROVIDES GOODS OR SERVICES TO THE ORGANIZATIONS FOR A FEE OR OTHER COMPENSATION; OR (B) RECEIVES FUNDING, SERVICES OR SPACE FROM THE ORGANIZATIONS; OR (C) ANY OTHER INTEREST WHICH MAY POSE A CONFLICT OF INTEREST FOR THE INSIDER. DISCLOSURE SHALL BE MADE TO THE CHAIR OF THE AUDIT COMMITTEE AND TO THE PRESIDENT OR TO THEIR DESIGNEES. 2. AN INSIDER WHO ACQUIRES AN INTEREST WHICH MAY POSE A CONFLICT OF INTEREST SHALL PROMPTLY DISCLOSE THAT INTEREST IN WRITING TO THE CHAIR OF THE AUDIT COMMITTEE AND TO THE PRESIDENT OR TO THEIR DESIGNEES. 3. WHEN ANY MATTER IN WHICH AN INSIDER HAS AN INTEREST COMES BEFORE THE BOARD OR ANY COMMITTEE FOR DECISION OR APPROVAL, THE INSIDER SHALL IMMEDIATELY DISCLOSE THE INTEREST TO THE BOARD OR THE COMMITTEE. SECTION 3. PROCEDURES TO ADDRESS ACTUAL OR POTENTIAL CONFLICTS OF INTEREST 1. WHEN AN INTEREST WHICH MAY POSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST IS BROUGHT TO THE ATTENTION OF THE PRESIDENT AND CHAIR OF THE AUDIT COMMITTEE, HE OR SHE SHALL TAKE APPROPRIATE STEPS TO ADDRESS THE CONFLICT, INCLUDING, WHEN APPROPRIATE, BRINGING THE CONFLICT TO THE ATTENTION OF THE BOARD OR A COMMITTEE OF THE BOARD. 2. WHEN A MATTER INVOLVING AN INTEREST COMES BEFORE THE BOARD OR A COMMITTEE FOR DECISION, THE BOARD OR COMMITTEE SHALL PROCEED AS FOLLOWS: A. NON-PARTICIPATION. THE BOARD OR COMMITTEE MAY, BY MAJORITY VOTE, ASK ANY INSIDER WHO HAS AN INTEREST IN A MATTER NOT TO PARTICIPATE IN A DISCUSSION OF THE MATTER OR TO LEAVE THE ROOM IN WHICH DISCUSSION IS CARRIED ON. INSIDERS SHALL NOT BE PRESENT FOR DISCUSSIONS OF THEIR OWN COMPENSATION OR THAT OF A FAMILY MEMBER. B. VOTING. A DIRECTOR WITH AN INTEREST IN A MATTER SHALL NOT VOTE ON THE MATTER UNLESS THE BOARD OR COMMITTEE, WITHOUT THE VOTE OF THE DIRECTOR WITH AN INTEREST, DECIDES THAT THE INTEREST DOES NOT PRESENT A CONFLICT OF INTEREST. A DIRECTOR SHALL NOT VOTE ON HIS OR HER OWN COMPENSATION OR THAT OF A FAMILY MEMBER. C. PROPOSED CONTRACTS OR TRANSACTIONS WITH INSIDERS, FAMILY MEMBERS OR RELATED ENTITIES. IF AN INSIDER, FAMILY MEMBER OR RELATED ENTITY IS A PARTY TO A PROPOSED CONTRACT OR TRANSACTION (OTHER THAN AN EMPLOYMENT CONTRACT), THE BOARD OR COMMITTEE SHALL NOT APPROVE THE CONTRACT UNLESS: (A) THE BOARD OR COMMITTEE DETERMINES THAT THE CONTRACT IS FAIR AND REASONABLE TO THE ORGANIZATIONS; AND (B) A DISINTERESTED PERSON OR COMMITTEE (GENERALLY THE AUDIT COMMITTEE OR ITS CHAIR) HAS INVESTIGATED ALTERNATIVES TO THE PROPOSED CONTRACT OR TRANSACTION AND DETERMINED THAT THE ORGANIZATIONS COULD NOT OBTAIN, THROUGH REASONABLE EFFORTS, A MORE ADVANTAGEOUS CONTRACT OR TRANSACTION. D. MINUTES. THE MINUTES OF THE BOARD OR COMMITTEE MEETING AT WHICH A MATTER INVOLVING AN INTEREST WAS DISCUSSED SHALL INCLUDE: (1) THE NAME OF THE INSIDER WHO DISCLOSED AN INTEREST AND THE NATURE OF THE INTEREST; (2) THE DECISION OF THE BOARD OR COMMITTEE AS TO WHETHER THE INTEREST PRESENTED A CONFLICT OF INTEREST; (3) THE NAMES OF THOSE PRESENT FOR THE DISCUSSION AND THEIR VOTES ON THE MATTER; (4) ANY ALTERNATIVES TO A PROPOSED CONTRACT OR TRANSACTION CONSIDERED BY THE BOARD OR COMMITTEE. SECTION 4. ANNUAL STATEMENTS. EACH INSIDER ANNUALLY SHALL SIGN AND GIVE TO THE CHAIR OF THE AUDIT COMMITTEE AND THE PRESIDENT A STATEMENT AFFIRMING THAT HE OR SHE HAS RECEIVED AND READ THIS CONFLICT OF INTEREST POLICY, AGREES TO COMPLY WITH THE POLICY AND HAS SUBMITTED THE INFORMATION CALLED FOR BY SECTION 2(1) OF THIS POLICY. SECTION 5. LOANS. THE ORGANIZATIONS SHALL MAKE NO LOANS TO AN INSIDER, FAMILY MEMBER OR RELATED ENTITY. SECTION 6. STAFF. THE PRESIDENT AND EXECUTIVE COMMITTEE SHALL ESTABLISH A COMPARABLE CONFLICT OF INTEREST POLICY FOR STAFF MEMBERS WHO ARE NOT INSIDERS. FORM 990, PAGE 6, PART VI, LINE 19 NO FORMAL GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC BUT THE ORGANIZATION DOES DISCLOSE ITS CONFLICT OF INTEREST POLICY VIA THE FORM 990 (SEE ABOVE) AND THE AUDITED FINANCIAL STATEMENT. THESE DOCUMENTS ARE AVAILABLE TO THE PUBLIC ON THE ORGANIZATIONS WEBSITE AT WWW.FIPPOA.ORG. FORM 990, PART IX, LINE 11G CONSULTANT 0 76,855 0 THE PINES FOUNDATION PO BOX 5305 FIRE ISLAND PINES NY 10172 113488704 CHARITABLE NY 501C3 7 N/A false FIPPOA PAC PO BOX 5305 FIRE ISLAND PINES NY 10172 PAC NY N/A false false false false false false false false false false false false false false false false false false false false