Civic Intelligence

Hammond Acres Water Corporation Inc

EIN 04-3386950 • 501(c)12 • Florence, MA

Revoked990-N Coverage

Profile

Provides water to seasonal home owners of the association. Maintains and makes repairs to the water infrastructure when necessary.

Revocation date: May 15, 2018

25 Fairfield AvenueFlorence, MA 01062
Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

35th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

37th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)12 • <$500k nonprofits • Source year 2025

Net Margin

10th percentile

-44%

Higher net margin than 10% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2025

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)12 • <$500k nonprofits • Source year 2025

Asset Growth

9th percentile

-88%

Faster asset growth than 9% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-42%

Faster revenue growth than 11% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets35th percentile

Assets

Down

$1,494

Down $10,716 (-88%) from 2024

Liabilities

Flat

$0

Flat from 2024

Net Assets

Down

$1,494

Down $10,716 (-88%) from 2024

Operations
Liabilities / Revenue37th percentileNet Margin10th percentile

Revenue

Down

$33,000

Down $24,150 (-42%) from 2024

Expenses

Up

$47,658

Up $2,205 (+4.9%) from 2024

Net Income

Down

-$14,658

Down $26,355 (-225%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth9th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$15K$10K$5.0K$0Assets 2021: $13,901Liabilities 2021: $0Net Assets 2021: $13,9012021Assets 2024: $12,210Liabilities 2024: $0Net Assets 2024: $12,2102024Assets 2025: $1,494Liabilities 2025: $0Net Assets 2025: $1,4942025

Highlighted filing

2025

Assets$1,494
Liabilities$0
Net Assets$1,494
Open 2025 Filing

Operations Trend

Revenue Growth11th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$60K$40K$20K$0-$20KRevenue 2021: $13,400Expenses 2021: $17,389Net Income 2021: -$3,9892021Revenue 2024: $57,150Expenses 2024: $45,453Net Income 2024: $11,6972024Revenue 2025: $33,000Expenses 2025: $47,658Net Income 2025: -$14,6582025

Highlighted filing

2025

Revenue$33,000
Expenses$47,658
Net Income-$14,658
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,494
Liabilities
$0
Net assets
$1,494
Revenue
$33,000
Expenses
$47,658
Net income
-$14,658
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.49$0.00$1.49$33.0$47.7$14.7
2024Detailed filing. Detailed filing data is available for this year.$12.2$0.00$12.2$57.2$45.5$11.7
2021Detailed filing. Detailed filing data is available for this year.$13.9$0.00$13.9$13.4$17.4$3.99
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Dec 31, 2025
Signed
Apr 22, 2026
Return Version
2025v4.0
Gross Receipts
$33,000
Mission and Program Overview

Mission

Provides water to seasonal home owners of the association. Maintains and makes repairs to the water infrastructure when necessary.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$12,210$1,494▼ $10,716
Rtn Earn Endowment Incm Other Fnds$12,210$1,494▼ $10,716
Total Assets$12,210$1,494▼ $10,716
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$12,210$1,494▼ $10,716
Total Liabilities and Net Assets / Fund Balance$12,210$1,494▼ $10,716
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Joseph SilvermanPresident/tr
Shirley PorterSecretary
Michael WoolfVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$33,000
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$33,000
Change in Net Assets
$-14,658
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$47,658
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$1,510$944-$2,454
Other Expenses$1,168$2,814-$1,168
Total Functional Expenses$43,900$3,758$0$47,658
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“No documents available to the public”

Filing and Contact Details

Filer

Filer Name
Hammond Acres Water Corporation Inc
EIN
04-3386950
Phone
4135636119
Address
25 FAIRFIELD AVENUE, FLORENCE, MA 01062

Signing Officer

Name
Joseph Silverman
Title
President/treasurer
Phone
4135636119
Signed
2026-04-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Silverman
Formed
1997
Legal Domicile
Ma
Voting Board Members
60
Independent Board Members
0
Employees
0

Preparer

Firm
Daniel W Polachek Pc
Address
335 SOUTH ST, NORTHAMPTON, MA 01061
Preparer
Daniel L Polachek CPA
Phone
4135845809
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Book tax difference 3,942”

Raw XML Appendix224 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd0false
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDES WATER TO SEASONAL HOME OWNERS OF THE ASSOCIATION. MAINTAINS AND MAKES REPAIRS TO THE WATER INFRASTRUCTURE WHEN NECESSARY.
IRS990/AllOtherContributionsAmt033000
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt0944
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01510
IRS990/AllOtherExpensesGrp/TotalAmt02454
IRS990/BooksInCareOfDetail/PersonNm0JOSEPH SILVERMAN
IRS990/BooksInCareOfDetail/PhoneNum04135636119
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt025 FAIRFIELD AVENUE
IRS990/BooksInCareOfDetail/USAddress/CityNm0FLORENCE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001062
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt012210
IRS990/CashNonInterestBearingGrp/EOYAmt01494
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt033000
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt047658
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt00
IRS990/CYRevenuesLessExpensesAmt0-14658
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt047658
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt033000
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/Desc0PROVIDES WATER TO SEASONAL HOME OWNERS OF THE ASSOCIATION. MAINTAINS AND MAKES REPAIRS TO THE WATER INFRASTRUCTURE WHEN NECESSARY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd0false
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0SHIRLEY PORTER
IRS990/Form990PartVIISectionAGrp/PersonNm1JOSEPH SILVERMAN
IRS990/Form990PartVIISectionAGrp/PersonNm2MICHAEL WOOLF
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT/TR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt060
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt033000
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt04
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDES WATER TO SEASONAL HOME OWNERS OF THE ASSOCIATION. MAINTAINS AND MAKES REPAIRS TO THE WATER INFRASTRUCTURE WHEN NECESSARY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt012210
IRS990/NetAssetsOrFundBalancesEOYAmt01494
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt03942
IRS990/OtherExpensesGrp/Desc0CONTRACTORS
IRS990/OtherExpensesGrp/Desc1INSURANCE
IRS990/OtherExpensesGrp/Desc2ELECTRIC
IRS990/OtherExpensesGrp/Desc3MATERIALS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt02814
IRS990/OtherExpensesGrp/ProgramServicesAmt039297
IRS990/OtherExpensesGrp/ProgramServicesAmt11925
IRS990/OtherExpensesGrp/ProgramServicesAmt21168
IRS990/OtherExpensesGrp/TotalAmt039297
IRS990/OtherExpensesGrp/TotalAmt12814
IRS990/OtherExpensesGrp/TotalAmt21925
IRS990/OtherExpensesGrp/TotalAmt31168
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0JOSEPH SILVERMAN
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt057150
IRS990/PYOtherExpensesAmt045453
IRS990/PYRevenuesLessExpensesAmt011697
IRS990/PYTotalExpensesAmt045453
IRS990/PYTotalRevenueAmt057150
IRS990/ReconcilationRevenueExpnssAmt0-14658
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt012210
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01494
IRS990/ScheduleBRequiredInd0false
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOOK TAX DIFFERENCE 3,942
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt012210
IRS990/TotalAssetsEOYAmt01494
IRS990/TotalAssetsGrp/BOYAmt012210
IRS990/TotalAssetsGrp/EOYAmt01494
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt033000
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt03758
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt043900
IRS990/TotalFunctionalExpensesGrp/TotalAmt047658
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt012210
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01494
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt033000
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt012210
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01494
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/USAddress/AddressLine1Txt025 FAIRFIELD AVENUE
IRS990/USAddress/CityNm0FLORENCE
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001062
IRS990/VotingMembersGoverningBodyCnt060
IRS990/VotingMembersIndependentCnt00
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOSEPH SILVERMAN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum04135636119
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-04-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HAMMOND ACRES WATER CORPORATION INC
ReturnHeader/Filer/BusinessNameControlTxt0HAMM
ReturnHeader/Filer/EIN0043386950
ReturnHeader/Filer/PhoneNum04135636119
ReturnHeader/Filer/USAddress/AddressLine1Txt025 FAIRFIELD AVENUE
ReturnHeader/Filer/USAddress/CityNm0FLORENCE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001062
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043205449
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DANIEL W POLACHEK PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0335 SOUTH ST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORTHAMPTON
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd001061
ReturnHeader/PreparerPersonGrp/PhoneNum04135845809
ReturnHeader/PreparerPersonGrp/PreparationDt02026-04-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0DANIEL L POLACHEK CPA
ReturnHeader/ReturnTs02026-04-22T12:48:17-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-01-01
ReturnHeader/TaxPeriodEndDt02025-12-31
ReturnHeader/TaxYr02025

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)12 • <$500k nonprofits