Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
EIN 23-7406173 • 501(c)12 • Sandy Springs, SC
Profile
Highway eighty-eight water company inc.'s purpose is to supply potable water to its customers in the existing network of water lines.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
66th percentile
Higher debt load relative to assets than 66% of similar nonprofits.
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
79th percentile
Higher net margin than 79% of similar nonprofits.
Top Officer Pay
68th percentile
Higher top officer pay than 68% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
74th percentile
Faster revenue growth than 74% of similar nonprofits.
Assets
Up$4,506,448
Up $314,719 (+7.5%) from 2023
Liabilities
Up$1,555,459
Up $14,168 (+0.9%) from 2023
Net Assets
Up$2,950,989
Up $300,551 (+11%) from 2023
Revenue
Up$1,135,840
Up $174,098 (+18%) from 2023
Expenses
Up$835,289
Up $147,237 (+21%) from 2023
Net Income
Up$300,551
Up $26,861 (+9.8%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Highway eighty-eight water company inc.'s purpose is to supply potable water to its customers in the existing network of water lines.
The highway eighty-eight water company, inc. Was established in 1971 as a not-for-profit company to provide drinking water to customers in certain areas of anderson county, sc.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,160,080 | $2,150,588 | ▼ $9,492 |
| Cash and Non-Interest-Bearing Accounts | $1,766,580 | $2,066,883 | ▲ $300,303 |
| Accounts Receivable | $146,780 | $168,275 | ▲ $21,495 |
| Savings and Temporary Cash Investments | $118,289 | $120,702 | ▲ $2,413 |
| Total Assets | $4,191,729 | $4,506,448 | ▲ $314,719 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $1,496,586 | $1,460,715 | ▼ $35,871 |
| Accounts Payable and Accrued Expenses | $32,064 | $81,088 | ▲ $49,024 |
| Other Liabilities | $12,641 | $13,656 | ▲ $1,015 |
| Total Liabilities | $1,541,291 | $1,555,459 | ▲ $14,168 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $2,650,438 | $2,950,989 | ▲ $300,551 |
| Total Net Assets Fund Balance | $2,650,438 | $2,950,989 | ▲ $300,551 |
| Total Liabilities and Net Assets / Fund Balance | $4,191,729 | $4,506,448 | ▲ $314,719 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,150,388 | $2,258,285 | $4,408,673 |
| Land | $200 | - | $200 |
| Name | Title |
|---|---|
| Jerry Mullikin | President |
| Clayton Kimble | Director |
| Eddie Gray | Director |
| Kelli Caldwell | Director |
| Rachel Allgood | Director |
| Ray Evatt | Director |
| Ted Burdette | Director |
| Allen Simpson | Secretary/tr |
| Brian Boggs | Vice Preside |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Sandy Springs Water District | Mgmt & R&m | PO BOX 730, Sandy Springs, SC 29677 | $197,712 |
| Line Item | Amount |
|---|---|
| Other Expenses | $835,289 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | - | - | - | $114,712 |
| Depreciation Depletion | - | - | - | $97,114 |
| Fees for Services Management | - | - | - | $83,000 |
| Interest | - | - | - | $62,923 |
| Fees for Services Accounting | - | - | - | $26,200 |
| Office Expenses | - | - | - | $14,531 |
| Insurance | - | - | - | $8,787 |
| Other Expenses | - | - | - | $6,542 |
| Occupancy | - | - | - | $3,296 |
| Conferences and Meetings | - | - | - | $2,613 |
| Fees for Services Legal | - | - | - | $1,980 |
| All Other Expenses | - | - | - | $100 |
| Total Functional Expenses | $0 | $0 | $0 | $835,289 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $835,289 |
| Total Expenses per Audited Statements | $835,289 |
| Total Expenses per Form 990 | $835,289 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Customer Deposits | $13,656 |
“The company does not have employees. Sandy springs water district ("district") performs all of the daily activities of the company including billing, receiving of payments, disbursements, and all repairs and maintenance on the water system infrastructure. The company pays the district a management fee of 4.50 per meter per month. In addition the district bills the company monthly based upon any water used by the company or any maintenance incurred by the district for the company. Management fees for 2024 totaled 83,000. Additional payments to the district were for contracted repairs and maintenance.”
“Membership is open to customers who purchase water from the company. A fee is paid in the installation of a water tap and the customer is billed bi- monthly.the members can vote on bylaw changes and in the board of director's elections. They do not receive any kind of profit sharing from the organization.”
“The annual meeting of members is held in which a majority of members present elect directors to serve on the board.”
“Changes to the organization's bylaws would require a majority vote by membership.”
“There are no committees of the governing body.”
“The 990 is reviewed by the president and vice president prior to filing. The form is then available upon request to all other members of the board.”
“Conflicts of interests are handled as they arise among the board of directors.”
“Governing documents and the audited financial statements are made available to the public upon request.”
“Ind contract labor 114,712 0 0”
“The organization does not have a separate committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant. Rather, the entire board is provided all audit information & votes on any changes to the audit or independent accountant.”
“The company is exempt from federal and state income taxes under internal revenue code section 501(c) (12) and therefore has made no provisions for federal income taxes in the accompanying financial statements. In addition, the company has been determined by the internal revenue service (irs) not to be a private foundation within the meaning of section 509 (a) of the internal revenue code. There was no unrelated business income for the year ended december 31, 2024. The company is not aware of any uncertain tax positions. No interest or penalties are recognized in the statement of financial position or statement of activities for the year ended december 31, 2024.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 32064 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 81088 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 146780 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 168275 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE HIGHWAY EIGHTY-EIGHT WATER COMPANY, INC. WAS ESTABLISHED IN 1971 AS A NOT-FOR-PROFIT COMPANY TO PROVIDE DRINKING WATER TO CUSTOMERS IN CERTAIN AREAS OF ANDERSON COUNTY, SC. |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 100 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | false |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TRACY DURHAM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 8646467729 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6910 HWY 76 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | PENDLETON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 29670 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1766580 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 2066883 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 2613 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 197712 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 730 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SANDY SPRINGS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 29677 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | SANDY SPRINGS WATER DISTRICT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | MGMT & R&M |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 44102 |
| IRS990/CYOtherExpensesAmt | 0 | 835289 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1091738 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 300551 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 835289 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1135840 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 97114 |
| IRS990/Desc | 0 | THE MISSION OF HIGHWAY EIGHTY-EIGHT WATER COMPANY, INC. IS TO PROVIDE A SAFE AND DEPENDABLE SUPPLY OF DRINKING WATER TO THE COMMUNITY AND TO ALL CUSTOMERS WITHIN ITS SERVICE AREA. IN PROVIDING THIS SERVICE, THE COMPANY SEEKS TO PROVIDE ABUNDANT AND AFFORDABLE DRINKING WATER IN A MANNER THAT PROMOTES EFFICIENT AND RELIABLE SERVICE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 26200 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1980 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 83000 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 114712 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 0.20 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JERRY MULLIKIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | BRIAN BOGGS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | ALLEN SIMPSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | RACHEL ALLGOOD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | TED BURDETTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | KELLI CALDWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RAY EVATT |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | EDDIE GRAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CLAYTON KIMBLE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1971 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1135840 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 9 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8787 |
| IRS990/InterestGrp/TotalAmt | 0 | 62923 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 44102 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 44102 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 1 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 2258285 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2160080 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2150588 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4408873 |
| IRS990/LegalDomicileStateCd | 0 | SC |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersAndShrGrossIncomeAmt | 0 | 1091738 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | HIGHWAY EIGHTY-EIGHT WATER COMPANY INC.'S PURPOSE IS TO SUPPLY POTABLE WATER TO ITS CUSTOMERS IN THE EXISTING NETWORK OF WATER LINES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 1496586 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1460715 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2650438 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2950989 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2650438 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2950989 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/TotalAmt | 0 | 3296 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 14531 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherExpensesGrp/Desc | 0 | WATER PURCHASES |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | MATERIALS AND SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES AND SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 366406 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 33607 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13478 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 6542 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 12641 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 13656 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 44102 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | JERRY MULLIKIN |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER CHARGES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OPERATING FEE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | IMPACT FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 931791 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 146648 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 13299 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 931791 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 146648 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 13299 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 24682 |
| IRS990/PYOtherExpensesAmt | 0 | 688052 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 937060 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 273690 |
| IRS990/PYTotalExpensesAmt | 0 | 688052 |
| IRS990/PYTotalRevenueAmt | 0 | 961742 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 300551 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 118289 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 120702 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2150388 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 2258285 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 4408673 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 835289 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 200 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 200 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 13656 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1135840 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE COMPANY IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER INTERNAL REVENUE CODE SECTION 501(C) (12) AND THEREFORE HAS MADE NO PROVISIONS FOR FEDERAL INCOME TAXES IN THE ACCOMPANYING FINANCIAL STATEMENTS. IN ADDITION, THE COMPANY HAS BEEN DETERMINED BY THE INTERNAL REVENUE SERVICE (IRS) NOT TO BE A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509 (A) OF THE INTERNAL REVENUE CODE. THERE WAS NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2024. THE COMPANY IS NOT AWARE OF ANY UNCERTAIN TAX POSITIONS. NO INTEREST OR PENALTIES ARE RECOGNIZED IN THE STATEMENT OF FINANCIAL POSITION OR STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31, 2024. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2150588 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 835289 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 13656 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1135840 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1135840 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 835289 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE COMPANY DOES NOT HAVE EMPLOYEES. SANDY SPRINGS WATER DISTRICT ("DISTRICT") PERFORMS ALL OF THE DAILY ACTIVITIES OF THE COMPANY INCLUDING BILLING, RECEIVING OF PAYMENTS, DISBURSEMENTS, AND ALL REPAIRS AND MAINTENANCE ON THE WATER SYSTEM INFRASTRUCTURE. THE COMPANY PAYS THE DISTRICT A MANAGEMENT FEE OF 4.50 PER METER PER MONTH. IN ADDITION THE DISTRICT BILLS THE COMPANY MONTHLY BASED UPON ANY WATER USED BY THE COMPANY OR ANY MAINTENANCE INCURRED BY THE DISTRICT FOR THE COMPANY. MANAGEMENT FEES FOR 2024 TOTALED 83,000. ADDITIONAL PAYMENTS TO THE DISTRICT WERE FOR CONTRACTED REPAIRS AND MAINTENANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERSHIP IS OPEN TO CUSTOMERS WHO PURCHASE WATER FROM THE COMPANY. A FEE IS PAID IN THE INSTALLATION OF A WATER TAP AND THE CUSTOMER IS BILLED BI- MONTHLY.THE MEMBERS CAN VOTE ON BYLAW CHANGES AND IN THE BOARD OF DIRECTOR'S ELECTIONS. THEY DO NOT RECEIVE ANY KIND OF PROFIT SHARING FROM THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ANNUAL MEETING OF MEMBERS IS HELD IN WHICH A MAJORITY OF MEMBERS PRESENT ELECT DIRECTORS TO SERVE ON THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | CHANGES TO THE ORGANIZATION'S BYLAWS WOULD REQUIRE A MAJORITY VOTE BY MEMBERSHIP. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THERE ARE NO COMMITTEES OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE 990 IS REVIEWED BY THE PRESIDENT AND VICE PRESIDENT PRIOR TO FILING. THE FORM IS THEN AVAILABLE UPON REQUEST TO ALL OTHER MEMBERS OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CONFLICTS OF INTERESTS ARE HANDLED AS THEY ARISE AMONG THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS AND THE AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | IND CONTRACT LABOR 114,712 0 0 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE ORGANIZATION DOES NOT HAVE A SEPARATE COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT, REVIEW, OR COMPILATION OF ITS FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT. RATHER, THE ENTIRE BOARD IS PROVIDED ALL AUDIT INFORMATION & VOTES ON ANY CHANGES TO THE AUDIT OR INDEPENDENT ACCOUNTANT. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 12, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | SC |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 4191729 |
| IRS990/TotalAssetsEOYAmt | 0 | 4506448 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 4191729 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4506448 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 835289 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1541291 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1555459 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1541291 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1555459 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2650438 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 2950989 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1091738 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 44102 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1091738 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1135840 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 4191729 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 4506448 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6910 HWY 76 |
| IRS990/USAddress/CityNm | 0 | PENDLETON |
| IRS990/USAddress/StateAbbreviationCd | 0 | SC |
| IRS990/USAddress/ZIPCd | 0 | 29670 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 9 |
| IRS990/VotingMembersIndependentCnt | 0 | 9 |
| IRS990/WebsiteAddressTxt | 0 | HWY88WATER.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JERRY MULLIKIN |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 8646467729 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | HIGHWAY EIGHTY-EIGHT WATER CO INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | HIGH |
| ReturnHeader/Filer/EIN | 0 | 237406173 |
| ReturnHeader/Filer/PhoneNum | 0 | 8646467729 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 729 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SANDY SPRINGS |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 29677 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 522212837 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | GREENE FINNEY CAULEY LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 908 N MAIN ST |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | ANDERSON |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | SC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 29621 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8642258713 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-15 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | CHRISTOPHER S CAULEY |
| ReturnHeader/ReturnTs | 0 | 2025-10-24T14:01:05-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.