Civic Intelligence

Breezy Hill Water and Sewer Co

EIN 57-0529758 • 501(c)12 • Graniteville, SC

Profile

To provide a water distribution system to its members.

506 Bettis Academy RdGraniteville, SC 29829

bhws.org

Siviq Scores

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

Liabilities / Assets

19th percentile

0.31x

Higher debt load relative to assets than 19% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Liabilities / Revenue

64th percentile

1.65x

Higher debt load relative to revenue than 64% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Net Margin

98th percentile

41%

Higher net margin than 98% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Top Officer Pay

6th percentile

$121,319

Higher top officer pay than 6% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

501(c)12 • $50M-$100M nonprofits • Source year 2024

Asset Growth

71st percentile

6.6%

Faster asset growth than 71% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Revenue Growth

97th percentile

44%

Faster revenue growth than 97% of similar nonprofits.

501(c)12 • $50M-$100M nonprofits • Annualized from 2023 to 2024

Assets

Up

$60,694,596

Up $3,742,032 (+6.6%) from 2023

Liabilities

Down

$19,117,591

Down $996,223 (-5.0%) from 2023

Net Assets

Up

$41,577,005

Up $4,738,255 (+13%) from 2023

Revenue

Up

$11,570,201

Up $3,519,604 (+44%) from 2023

Expenses

Up

$6,831,946

Up $631,599 (+10%) from 2023

Net Income

Up

$4,738,255

Up $2,888,005 (+156%) from 2023

Trend Graphs

Balance Sheet Trend

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

$80M$60M$40M$20M$0Assets 2011: $18,227,686Liabilities 2011: $7,081,004Net Assets 2011: $11,146,6822011Assets 2012: $26,925,942Liabilities 2012: $11,851,117Net Assets 2012: $15,074,8252012Assets 2013: $29,210,929Liabilities 2013: $11,620,239Net Assets 2013: $17,590,6902013Assets 2014: $30,347,828Liabilities 2014: $11,223,333Net Assets 2014: $19,124,4952014Assets 2015: $30,639,368Liabilities 2015: $11,040,999Net Assets 2015: $19,598,3692015Assets 2016: $31,559,967Liabilities 2016: $10,677,988Net Assets 2016: $20,881,9792016Assets 2017: $31,845,463Liabilities 2017: $10,448,865Net Assets 2017: $21,396,5982017Assets 2018: $31,801,663Liabilities 2018: $10,277,814Net Assets 2018: $21,523,8492018Assets 2019: $35,186,573Liabilities 2019: $10,102,086Net Assets 2019: $25,084,4872019Assets 2020: $37,252,283Liabilities 2020: $10,522,405Net Assets 2020: $26,729,8782020Assets 2021: $43,702,618Liabilities 2021: $13,819,641Net Assets 2021: $29,882,9772021Assets 2022: $49,301,550Liabilities 2022: $14,313,050Net Assets 2022: $34,988,5002022Assets 2023: $56,952,564Liabilities 2023: $20,113,814Net Assets 2023: $36,838,7502023Assets 2024: $60,694,596Liabilities 2024: $19,117,591Net Assets 2024: $41,577,0052024

Highlighted filing

2024

Assets$60,694,596
Liabilities$19,117,591
Net Assets$41,577,005

Operations Trend

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

$15M$10M$5.0M$0Revenue 2011: $3,499,253Expenses 2011: $2,602,025Net Income 2011: $897,2282011Revenue 2012: $6,956,318Expenses 2012: $3,028,175Net Income 2012: $3,928,1432012Revenue 2013: $5,675,893Expenses 2013: $3,160,028Net Income 2013: $2,515,8652013Revenue 2014: $4,898,303Expenses 2014: $3,364,498Net Income 2014: $1,533,8052014Revenue 2015: $4,065,368Expenses 2015: $3,591,494Net Income 2015: $473,8742015Revenue 2016: $4,934,260Expenses 2016: $3,650,650Net Income 2016: $1,283,6102016Revenue 2017: $4,332,685Expenses 2017: $3,818,066Net Income 2017: $514,6192017Revenue 2018: $4,254,071Expenses 2018: $4,126,820Net Income 2018: $127,2512018Revenue 2019: $7,691,451Expenses 2019: $4,130,813Net Income 2019: $3,560,6382019Revenue 2020: $6,051,858Expenses 2020: $4,406,467Net Income 2020: $1,645,3912020Revenue 2021: $8,004,878Expenses 2021: $4,851,779Net Income 2021: $3,153,0992021Revenue 2022: $10,680,230Expenses 2022: $5,574,707Net Income 2022: $5,105,5232022Revenue 2023: $8,050,597Expenses 2023: $6,200,347Net Income 2023: $1,850,2502023Revenue 2024: $11,570,201Expenses 2024: $6,831,946Net Income 2024: $4,738,2552024

Highlighted filing

2024

Revenue$11,570,201
Expenses$6,831,946
Net Income$4,738,255

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$60.7$19.1$41.6$11.6$6.83$4.74
2023Detailed filing. Detailed filing data is available for this year.$57.0$20.1$36.8$8.05$6.20$1.85
2022Detailed filing. Detailed filing data is available for this year.$49.3$14.3$35.0$10.7$5.57$5.11
2021Detailed filing. Detailed filing data is available for this year.$43.7$13.8$29.9$8.00$4.85$3.15
2020Detailed filing. Detailed filing data is available for this year.$37.3$10.5$26.7$6.05$4.41$1.65
2019Summary only. Only limited summary data is available for this year.$35.2$10.1$25.1$7.69$4.13$3.56
2018Summary only. Only limited summary data is available for this year.$31.8$10.3$21.5$4.25$4.13$0.13
2017Summary only. Only limited summary data is available for this year.$31.8$10.4$21.4$4.33$3.82$0.51
2016Summary only. Only limited summary data is available for this year.$31.6$10.7$20.9$4.93$3.65$1.28
2015Summary only. Only limited summary data is available for this year.$30.6$11.0$19.6$4.07$3.59$0.47
2014Summary only. Only limited summary data is available for this year.$30.3$11.2$19.1$4.90$3.36$1.53
2013Summary only. Only limited summary data is available for this year.$29.2$11.6$17.6$5.68$3.16$2.52
2012Summary only. Only limited summary data is available for this year.$26.9$11.9$15.1$6.96$3.03$3.93
2011Summary only. Only limited summary data is available for this year.$18.2$7.08$11.1$3.50$2.60$0.90
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 14, 2025
Return Version
2024v5.0
Gross Receipts
$11,570,201
Mission and Program Overview

Mission

To provide a water distribution system to its members.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$40,240,279$44,055,906▲ $3,815,627
Savings and Temporary Cash Investments$10,201,441$10,012,295▼ $189,146
Cash and Non-Interest-Bearing Accounts$5,007,156$5,323,239▲ $316,083
Accounts Receivable$854,292$872,631▲ $18,339
Inventories for Sale or Use$251,320$327,350▲ $76,030
Prepaid Expenses and Deferred Charges$279,580$17,839▼ $261,741
Total Assets$56,952,564$60,694,596▲ $3,742,032
Other Assets Total$118,496$85,336▼ $33,160
Liabilities
Mortgage Notes Payable Secured by Investment Property$13,468,600$13,111,770▼ $356,830
Deferred Revenue$5,950,019$5,006,504▼ $943,515
Other Liabilities$461,568$507,235▲ $45,667
Accounts Payable and Accrued Expenses$233,627$492,082▲ $258,455
Total Liabilities$20,113,814$19,117,591▼ $996,223
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$36,838,750$41,577,005▲ $4,738,255
Total Net Assets Fund Balance$36,838,750$41,577,005▲ $4,738,255
Total Liabilities and Net Assets / Fund Balance$56,952,564$60,694,596▲ $3,742,032

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$40,052,566$17,200,649$57,253,215
Equipment$1,061,692$1,201,813$2,263,505
Land$2,120,062-$2,120,062
Buildings$821,586$772,513$1,594,099
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jeff LoweGeneral ManaFT$121,319$121,319

Board Members and Trustees

NameTitle
Lynn CarrollPresident
Brenda DandyDirector
Ronnie GordonDirector
Debbie PearsonSec/treasure
Willie ButlerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$6,540,435
Investment Income
$397,035
Other Revenue
$4,632,731
Change in Net Assets
$4,738,255

Audited Revenue Reconciliation

Revenue per Audited Statements
$11,570,201
Total Revenue per Audited Statements
$11,570,201
Total Revenue per Form 990
$11,570,201
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$5,671,695
Salaries, Compensation, and Employee Benefits$1,160,251
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$1,522,394--$1,522,394
All Other Expenses$685,577$11,019-$696,596
Other Salaries and Wages$623,181$69,242-$692,423
Interest$346,801--$346,801
Payroll Taxes$218,203--$218,203
Other Expenses$175,739--$175,739
Current Officers, Directors, Trustees, and Key Employees$109,187$12,132-$121,319
Other Employee Benefits$64,566$7,174-$71,740
Pension Plan Contributions$56,566--$56,566
Insurance$45,692--$45,692
Fees for Services Other$29,598--$29,598
Fees for Services Accounting$12,285--$12,285
Total Functional Expenses$6,732,379$99,567$0$6,831,946

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$6,831,946
Total Expenses per Audited Statements$6,831,946
Total Expenses per Form 990$6,831,946
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Deposits$507,235
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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

Finance committee and board of directors review the 990 prior to being filed.

Form 990, Page 6, Part VI, Line 12C

If the board or executive director has reason to believe that an interested party has failed to disclose a potential conflict of interest, it shall inform the person of the basis for such belief and allow the person an opportunity to explain the alleged failure to disclose. If the board or executive director decides that the interested party has in fact failed to disclose a possible conflict of interest, the board shall take such disciplinary and corrective action as the board shall determine.

Form 990, Page 6, Part VI, Line 15A

The board of directors holds annual reviews to determine executive director's salary.

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Breezy Hill Water and Sewer Co
EIN
57-0529758
Phone
8036636455
Address
506 BETTIS ACADEMY RD, GRANITEVILLE, SC 29829

Signing Officer

Name
Jeff Lowe
Title
General Manager
Phone
8036636455
Signed
2025-05-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Lowe
Formed
1968
Legal Domicile
Sc
Voting Board Members
5
Independent Board Members
5
Employees
31

Preparer

Firm
Phillips Cpas & Advisors
Address
201 LAVINIA AVE, GREENVILLE, SC 29601
Preparer
Matthew V Phillips
Phone
8642361380
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Electricity 175,301 0 0 chemicals 109,905 0 0 gas, oil, tires, etc. 51,008 5,668 0 postage 46,451 5,160 0 vehicle repair 38,704 0 0 telephone 34,219 0 0 computer programming 33,520 0 0 taxes and licenses 28,896 0 0 schools and training 19,857 0 0 public relations/educatio 17,347 0 0 service agreements 16,981 0 0 building repair and maint 15,857 0 0 uniform rental 14,959 0 0 printing and billing 13,355 0 0 edgefield water 11,617 0 0 vehicle insurance 10,095 0 0 miscellaneous 8,912 0 0 officesupplies 7,634 0 0 janitorial supplies 6,290 0 0 entertainment 5,218 0 0 maintenance equipment rep 3,380 0 0 membership and associatio 2,997 0 0 directors allowance 2,832 0 0 bill collection 2,235 0 0 board meeting expense 2,225 0 0 office equipment and repa 1,943 191 0 vehicle tracking 1,980 0 0 bank service charge 997 0 0 lab equipment and supplie 700 0 0 merchant credit card cost 162 0 0 total 685,577 11,019 0

Financial Statement Notes

Schedule D, Page 3, Part X

The organization recognizes the tax benefits from uncertain tax positions only if it is more-likely-than-not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position. The organization's income tax filings are subject to audit by various taxing authorities. Management believes the adoption of asc 740-10 resulted in no significant impact to the organization's financial statements.

Raw XML Appendix357 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/AccountsPayableAccrExpnssGrp/BOYAmt0233627
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0492082
IRS990/AccountsReceivableGrp/BOYAmt0854292
IRS990/AccountsReceivableGrp/EOYAmt0872631
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE A WATER DISTRIBUTION SYSTEM TO ITS MEMBERS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011019
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0685577
IRS990/AllOtherExpensesGrp/TotalAmt0696596
IRS990/AnnualDisclosureCoveredPrsnInd0true
IRS990/AuditCommitteeInd0true
IRS990/BackupWthldComplianceInd0true
IRS990/BooksInCareOfDetail/PersonNm0JEFF LOWE
IRS990/BooksInCareOfDetail/PhoneNum08036636455
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0506 BETTIS ACADEMY RD
IRS990/BooksInCareOfDetail/USAddress/CityNm0GRANITEVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0SC
IRS990/BooksInCareOfDetail/USAddress/ZIPCd029829
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt05007156
IRS990/CashNonInterestBearingGrp/EOYAmt05323239
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt012132
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0109187
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0121319
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0true
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0397035
IRS990/CYOtherExpensesAmt05671695
IRS990/CYOtherRevenueAmt04632731
IRS990/CYProgramServiceRevenueAmt06540435
IRS990/CYRevenuesLessExpensesAmt04738255
IRS990/CYSalariesCompEmpBnftPaidAmt01160251
IRS990/CYTotalExpensesAmt06831946
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt011570201
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt05950019
IRS990/DeferredRevenueGrp/EOYAmt05006504
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt01522394
IRS990/DepreciationDepletionGrp/TotalAmt01522394
IRS990/Desc0OPERATION AND MAINTENANCE OF A WATER AND SEWER SYSTEM TO APPROXIMATELY 8,700 CUSTOMERS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0true
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt031
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt06732379
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt012285
IRS990/FeesForServicesAccountingGrp/TotalAmt012285
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt029598
IRS990/FeesForServicesOtherGrp/TotalAmt029598
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/PersonNm0JEFF LOWE
IRS990/Form990PartVIISectionAGrp/PersonNm1WILLIE BUTLER
IRS990/Form990PartVIISectionAGrp/PersonNm2LYNN CARROLL
IRS990/Form990PartVIISectionAGrp/PersonNm3BRENDA DANDY
IRS990/Form990PartVIISectionAGrp/PersonNm4RONNIE GORDON
IRS990/Form990PartVIISectionAGrp/PersonNm5DEBBIE PEARSON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0121319
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/TitleTxt0GENERAL MANA
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt2PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5SEC/TREASURE
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt011570201
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0true
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt045692
IRS990/InsuranceGrp/TotalAmt045692
IRS990/InterestGrp/ProgramServicesAmt0346801
IRS990/InterestGrp/TotalAmt0346801
IRS990/InventoriesForSaleOrUseGrp/BOYAmt0251320
IRS990/InventoriesForSaleOrUseGrp/EOYAmt0327350
IRS990/InvestmentIncomeGrp/ExclusionAmt0397035
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0397035
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt013
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt019174975
IRS990/LandBldgEquipBasisNetGrp/BOYAmt040240279
IRS990/LandBldgEquipBasisNetGrp/EOYAmt044055906
IRS990/LandBldgEquipCostOrOtherBssAmt063230881
IRS990/LegalDomicileStateCd0SC
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt06540435
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt012762
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt012762
IRS990/MissionDesc0TO PROVIDE A WATER DISTRIBUTION SYSTEM TO ITS MEMBERS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt013468600
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt013111770
IRS990/NetAssetsOrFundBalancesBOYAmt036838750
IRS990/NetAssetsOrFundBalancesEOYAmt041577005
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt036838750
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt041577005
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0118496
IRS990/OtherAssetsTotalGrp/EOYAmt085336
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt07174
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt064566
IRS990/OtherEmployeeBenefitsGrp/TotalAmt071740
IRS990/OtherExpensesGrp/Desc0WATER TREATMENT PLANT
IRS990/OtherExpensesGrp/Desc1SEWER TREATMENT
IRS990/OtherExpensesGrp/Desc2WATER SYSTEM REPAIR
IRS990/OtherExpensesGrp/Desc3TANK PAINTING
IRS990/OtherExpensesGrp/ProgramServicesAmt01555560
IRS990/OtherExpensesGrp/ProgramServicesAmt1727698
IRS990/OtherExpensesGrp/ProgramServicesAmt2559332
IRS990/OtherExpensesGrp/ProgramServicesAmt3175739
IRS990/OtherExpensesGrp/TotalAmt01555560
IRS990/OtherExpensesGrp/TotalAmt1727698
IRS990/OtherExpensesGrp/TotalAmt2559332
IRS990/OtherExpensesGrp/TotalAmt3175739
IRS990/OtherLiabilitiesGrp/BOYAmt0461568
IRS990/OtherLiabilitiesGrp/EOYAmt0507235
IRS990/OtherRevenueMiscGrp/Desc0DEVELOPER FEES
IRS990/OtherRevenueMiscGrp/Desc1GRANT REVENUES
IRS990/OtherRevenueMiscGrp/Desc2CONTRIBUTED CAPITAL
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt03299957
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt11236515
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt283497
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt03299957
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt11236515
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt283497
IRS990/OtherRevenueTotalAmt04632731
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt069242
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0623181
IRS990/OtherSalariesAndWagesGrp/TotalAmt0692423
IRS990/OtherSourcesGrossIncomeAmt04619969
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt0218203
IRS990/PayrollTaxesGrp/TotalAmt0218203
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt056566
IRS990/PensionPlanContributionsGrp/TotalAmt056566
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0279580
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt017839
IRS990/PrincipalOfficerNm0JEFF LOWE
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER, SEWER & TAP REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06540435
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06540435
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYInvestmentIncomeAmt035365
IRS990/PYOtherExpensesAmt05103183
IRS990/PYOtherRevenueAmt01743759
IRS990/PYProgramServiceRevenueAmt06271473
IRS990/PYRevenuesLessExpensesAmt01850250
IRS990/PYSalariesCompEmpBnftPaidAmt01097164
IRS990/PYTotalExpensesAmt06200347
IRS990/PYTotalRevenueAmt08050597
IRS990/ReconcilationRevenueExpnssAmt04738255
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt06540435
IRS990/SavingsAndTempCashInvstGrp/BOYAmt010201441
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010012295
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0821586
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0772513
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01594099
IRS990ScheduleD/EquipmentGrp/BookValueAmt01061692
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01201813
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02263505
IRS990ScheduleD/ExpensesSubtotalAmt06831946
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt02120062
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt02120062
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt040052566
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt017200649
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt057253215
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0507235
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt011570201
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RECOGNIZES THE TAX BENEFITS FROM UNCERTAIN TAX POSITIONS ONLY IF IT IS MORE-LIKELY-THAN-NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY THE TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. THE ORGANIZATION'S INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. MANAGEMENT BELIEVES THE ADOPTION OF ASC 740-10 RESULTED IN NO SIGNIFICANT IMPACT TO THE ORGANIZATION'S FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt044055906
IRS990ScheduleD/TotalExpensesPerForm990Amt06831946
IRS990ScheduleD/TotalLiabilityAmt0507235
IRS990ScheduleD/TotalRevenuePerForm990Amt011570201
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt011570201
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt06831946
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0FINANCE COMMITTEE AND BOARD OF DIRECTORS REVIEW THE 990 PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1IF THE BOARD OR EXECUTIVE DIRECTOR HAS REASON TO BELIEVE THAT AN INTERESTED PARTY HAS FAILED TO DISCLOSE A POTENTIAL CONFLICT OF INTEREST, IT SHALL INFORM THE PERSON OF THE BASIS FOR SUCH BELIEF AND ALLOW THE PERSON AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. IF THE BOARD OR EXECUTIVE DIRECTOR DECIDES THAT THE INTERESTED PARTY HAS IN FACT FAILED TO DISCLOSE A POSSIBLE CONFLICT OF INTEREST, THE BOARD SHALL TAKE SUCH DISCIPLINARY AND CORRECTIVE ACTION AS THE BOARD SHALL DETERMINE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS HOLDS ANNUAL REVIEWS TO DETERMINE EXECUTIVE DIRECTOR'S SALARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ELECTRICITY 175,301 0 0 CHEMICALS 109,905 0 0 GAS, OIL, TIRES, ETC. 51,008 5,668 0 POSTAGE 46,451 5,160 0 VEHICLE REPAIR 38,704 0 0 TELEPHONE 34,219 0 0 COMPUTER PROGRAMMING 33,520 0 0 TAXES AND LICENSES 28,896 0 0 SCHOOLS AND TRAINING 19,857 0 0 PUBLIC RELATIONS/EDUCATIO 17,347 0 0 SERVICE AGREEMENTS 16,981 0 0 BUILDING REPAIR AND MAINT 15,857 0 0 UNIFORM RENTAL 14,959 0 0 PRINTING AND BILLING 13,355 0 0 EDGEFIELD WATER 11,617 0 0 VEHICLE INSURANCE 10,095 0 0 MISCELLANEOUS 8,912 0 0 OFFICESUPPLIES 7,634 0 0 JANITORIAL SUPPLIES 6,290 0 0 ENTERTAINMENT 5,218 0 0 MAINTENANCE EQUIPMENT REP 3,380 0 0 MEMBERSHIP AND ASSOCIATIO 2,997 0 0 DIRECTORS ALLOWANCE 2,832 0 0 BILL COLLECTION 2,235 0 0 BOARD MEETING EXPENSE 2,225 0 0 OFFICE EQUIPMENT AND REPA 1,943 191 0 VEHICLE TRACKING 1,980 0 0 BANK SERVICE CHARGE 997 0 0 LAB EQUIPMENT AND SUPPLIE 700 0 0 MERCHANT CREDIT CARD COST 162 0 0 TOTAL 685,577 11,019 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0SC
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt056952564
IRS990/TotalAssetsEOYAmt060694596
IRS990/TotalAssetsGrp/BOYAmt056952564
IRS990/TotalAssetsGrp/EOYAmt060694596
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt031
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt099567
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt06732379
IRS990/TotalFunctionalExpensesGrp/TotalAmt06831946
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt020113814
IRS990/TotalLiabilitiesEOYAmt019117591
IRS990/TotalLiabilitiesGrp/BOYAmt020113814
IRS990/TotalLiabilitiesGrp/EOYAmt019117591
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt036838750
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt041577005
IRS990/TotalProgramServiceExpensesAmt06732379
IRS990/TotalProgramServiceRevenueAmt06540435
IRS990/TotalReportableCompFromOrgAmt0121319
IRS990/TotalRevenueGrp/ExclusionAmt0397035
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt011173166
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt011570201
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt056952564
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt060694596
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 66
IRS990/USAddress/CityNm0GRANITEVILLE
IRS990/USAddress/StateAbbreviationCd0SC
IRS990/USAddress/ZIPCd029829
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0BHWS.ORG
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF LOWE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0GENERAL MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum08036636455
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0BREEZY HILL WATER AND SEWER CO
ReturnHeader/Filer/BusinessNameControlTxt0BREE
ReturnHeader/Filer/EIN0570529758
ReturnHeader/Filer/PhoneNum08036636455
ReturnHeader/Filer/USAddress/AddressLine1Txt0506 BETTIS ACADEMY RD
ReturnHeader/Filer/USAddress/CityNm0GRANITEVILLE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0SC
ReturnHeader/Filer/USAddress/ZIPCd029829
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0883651234
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PHILLIPS CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0201 LAVINIA AVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0SC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd029601
ReturnHeader/PreparerPersonGrp/PhoneNum08642361380
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-14
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MATTHEW V PHILLIPS
ReturnHeader/ReturnTs02025-05-14T09:40:32-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.