Civic Intelligence

Huguley Water Sewer and Fire

EIN 63-1098411 • 501(c)12 • Lanett, AL

Profile

Operate and maintain a central water system for the unincorporated community of huguley, alabama and surrounding areas. And fire protection for there service area.

PO Box 426Lanett, AL 36863-0426

www.huguley water.com

Siviq Scores

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

Liabilities / Assets

44th percentile

0.28x

Higher debt load relative to assets than 44% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

45th percentile

1.02x

Higher debt load relative to revenue than 45% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2022

Net Margin

64th percentile

16%

Higher net margin than 64% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

30th percentile

$0

Higher top officer pay than 30% of similar nonprofits.

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

501(c)12 • $10M-$25M nonprofits • Source year 2022

Asset Growth

57th percentile

3.8%

Faster asset growth than 57% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

13%

Faster revenue growth than 73% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets44th percentile

Assets

Up

$13,772,891

Up $503,749 (+3.8%) from 2021

Liabilities

Down

$3,852,838

Down $86,552 (-2.2%) from 2021

Net Assets

Up

$9,920,053

Up $590,301 (+6.3%) from 2021

Operations
Liabilities / Revenue45th percentileNet Margin64th percentile

Revenue

Up

$3,788,852

Up $422,469 (+13%) from 2021

Expenses

Up

$3,198,551

Up $231,433 (+7.8%) from 2021

Net Income

Up

$590,301

Up $191,036 (+48%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth57th percentile

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

$15M$10M$5.0M$0Assets 2011: $9,730,406Liabilities 2011: $4,447,335Net Assets 2011: $5,283,0712011Assets 2012: $9,763,408Liabilities 2012: $4,298,740Net Assets 2012: $5,464,6682012Assets 2013: $10,805,606Liabilities 2013: $4,217,678Net Assets 2013: $6,587,9282013Assets 2014: $10,694,214Liabilities 2014: $4,192,445Net Assets 2014: $6,501,7692014Assets 2015: $11,118,408Liabilities 2015: $4,563,191Net Assets 2015: $6,555,2172015Assets 2016: $11,300,166Liabilities 2016: $4,510,931Net Assets 2016: $6,789,2352016Assets 2017: $11,593,690Liabilities 2017: $4,667,423Net Assets 2017: $6,926,2672017Assets 2018: $12,144,722Liabilities 2018: $4,736,974Net Assets 2018: $7,407,7482018Assets 2019: $12,239,642Liabilities 2019: $4,350,086Net Assets 2019: $7,889,5562019Assets 2020: $13,157,574Liabilities 2020: $4,227,087Net Assets 2020: $8,930,4872020Assets 2021: $13,269,142Liabilities 2021: $3,939,390Net Assets 2021: $9,329,7522021Assets 2022: $13,772,891Liabilities 2022: $3,852,838Net Assets 2022: $9,920,0532022

Highlighted filing

2022

Assets$13,772,891
Liabilities$3,852,838
Net Assets$9,920,053
Open 2022 Filing

Operations Trend

Revenue Growth73rd percentile

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

$4.0M$2.0M$0-$2.0MExpenses 2011: $1,843,5222011Expenses 2012: $1,705,3612012Revenue 2013: $2,928,701Expenses 2013: $1,807,216Net Income 2013: $1,121,4852013Revenue 2014: $1,903,459Expenses 2014: $1,986,041Net Income 2014: -$82,5822014Revenue 2015: $2,072,807Expenses 2015: $1,815,663Net Income 2015: $257,1442015Revenue 2016: $2,178,073Expenses 2016: $1,945,830Net Income 2016: $232,2432016Revenue 2017: $2,759,853Expenses 2017: $2,528,149Net Income 2017: $231,7042017Revenue 2018: $3,098,169Expenses 2018: $2,616,688Net Income 2018: $481,4812018Revenue 2019: $3,150,637Expenses 2019: $2,668,829Net Income 2019: $481,8082019Revenue 2020: $3,918,176Expenses 2020: $2,877,245Net Income 2020: $1,040,9312020Revenue 2021: $3,366,383Expenses 2021: $2,967,118Net Income 2021: $399,2652021Revenue 2022: $3,788,852Expenses 2022: $3,198,551Net Income 2022: $590,3012022

Highlighted filing

2022

Revenue$3,788,852
Expenses$3,198,551
Net Income$590,301
Open 2022 Filing

Filings

Most recent year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$13,772,891
Liabilities
$3,852,838
Net assets
$9,920,053
Revenue
$3,788,852
Expenses
$3,198,551
Net income
$590,301
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022Detailed filing. Detailed filing data is available for this year.$13.8$3.85$9.92$3.79$3.20$0.59
2021Detailed filing. Detailed filing data is available for this year.$13.3$3.94$9.33$3.37$2.97$0.40
2020Detailed filing. Detailed filing data is available for this year.$13.2$4.23$8.93$3.92$2.88$1.04
2019Detailed filing. Detailed filing data is available for this year.$12.2$4.35$7.89$3.15$2.67$0.48
2018Detailed filing. Detailed filing data is available for this year.$12.1$4.74$7.41$3.10$2.62$0.48
2017Detailed filing. Detailed filing data is available for this year.$11.6$4.67$6.93$2.76$2.53$0.23
2016Detailed filing. Detailed filing data is available for this year.$11.3$4.51$6.79$2.18$1.95$0.23
2015Detailed filing. Detailed filing data is available for this year.$11.1$4.56$6.56$2.07$1.82$0.26
2014Detailed filing. Detailed filing data is available for this year.$10.7$4.19$6.50$1.90$1.99$0.08
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.8$4.22$6.59$2.93$1.81$1.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.76$4.30$5.46$1.71
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.73$4.45$5.28$1.84
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2021 to Aug 31, 2022
Signed
Dec 12, 2022
Return Version
2021v4.0
Gross Receipts
$3,788,852
Mission and Program Overview

Mission

Operate and maintain a central water system for the unincorporated community of huguley, alabama and surrounding areas. And fire protection for there service area.

Provide, operate, and maintain a central water system for the unincorporated community of huguley, alabama and surrounding areas; provide fire protection for the service area

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$9,329,752$9,920,053▲ $590,301
Land, Buildings, and Equipment, Net$7,868,100$7,867,241▼ $859
Savings and Temporary Cash Investments$2,174,866$2,542,682▲ $367,816
Cash and Non-Interest-Bearing Accounts$1,864,250$1,446,162▼ $418,088
Intangible Assets$800,608$903,234▲ $102,626
Accounts Receivable$456,989$519,337▲ $62,348
Inventories for Sale or Use$67,490$84,959▲ $17,469
Prepaid Expenses and Deferred Charges$36,839$29,796▼ $7,043
Total Assets$13,269,142$13,772,891▲ $503,749
Other Assets Total-$379,480-
Liabilities
Tax Exempt Bond Liabilities$3,341,922$3,130,459▼ $211,463
Deferred Revenue$402,452$592,228▲ $189,776
Accounts Payable and Accrued Expenses$107,067$102,394▼ $4,673
Other Liabilities$87,949$27,757▼ $60,192
Total Liabilities$3,939,390$3,852,838▼ $86,552
Net Assets / Fund Balance
Total Net Assets Fund Balance$9,329,752$9,920,053▲ $590,301
Total Liabilities and Net Assets / Fund Balance$13,269,142$13,772,891▲ $503,749

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$7,434,276$6,325,931$13,760,207
Land$432,965-$432,965
Compensation and Service Providers
Top Officer Pay30th percentile

Board Members and Trustees

NameTitle
Richard SimsChairman
Joseph E AmbroseVice Chairma
Carla SandersDirector
Homer HeardDirector
Horace WelchDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$273,537
Program Service Revenue
$3,500,685
Investment Income
$14,630
Other Revenue
$0
All Other Contributions
$4,338
Change in Net Assets
$590,301
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,987,134
Salaries, Compensation, and Employee Benefits$1,211,417
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$727,647$280,690-$1,008,337
Depreciation Depletion$386,751--$386,751
All Other Expenses$298,521$8,009-$306,530
Other Employee Benefits$122,950--$122,950
Payroll Taxes$72,164--$72,164
Interest$69,127--$69,127
Insurance$65,932--$65,932
Other Expenses$44,613--$44,613
Fees for Services Management$27,800--$27,800
Fees for Services Accounting-$23,600-$23,600
Fees for Services Legal-$11,586-$11,586
Pension Plan Contributions$7,966--$7,966
Travel$739--$739
Total Functional Expenses$2,874,666$323,885$0$3,198,551
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$169,215
Net Pension Liability$-141,458

Bond Issues

BondIssuerIssuedIssue PricePurpose
AHuguley Watersewer & Fire Prot Aut2020-05-05$3,600,000System improvements & fire department upgrades

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A----

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
Yes
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

“Board members review form 990 with general manager before filing.”

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

“Compensation is determined after review by the board including comparison with similar positions.”

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

“The same process as for the manager is followed.”

Form 990, Page 6, Part VI, Line 19

“Governing documents are available on request.”

Filing and Contact Details

Filer

Filer Name
Huguley Water Sewer and Fire
EIN
63-1098411
Phone
3345768113
Address
PO BOX 426, LANETT, AL 36863-0426

Signing Officer

Name
Richard Sims
Title
Chairman
Phone
3345768113
Signed
2022-12-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Sims
Formed
1993
Legal Domicile
Al
Voting Board Members
5
Independent Board Members
5
Employees
27

Preparer

Firm
Hilyer & Associates Cpas
Address
PO BOX 30, OPELIKA, AL 36803-0030
Preparer
Jeffery a Hilyer CPA
Phone
3347452564
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Provide, operate, and maintain a central water system for the unincorporated community of huguley, alabama and surrounding areas; provide fire protection for the service area”

Form 990, Part XI, Line 9

“Book / tax depreciation difference 21,032 bond amortization -21,032”

Raw XML Appendix375 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/BOYAmt0107067
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0102394
IRS990/AccountsReceivableGrp/BOYAmt0456989
IRS990/AccountsReceivableGrp/EOYAmt0519337
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0PROVIDE, OPERATE, AND MAINTAIN A CENTRAL WATER SYSTEM FOR THE UNINCORPORATED COMMUNITY OF HUGULEY, ALABAMA AND SURROUNDING AREAS; PROVIDE FIRE PROTECTION FOR THE SERVICE AREA
IRS990/AllOtherContributionsAmt04338
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt08009
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0298521
IRS990/AllOtherExpensesGrp/TotalAmt0306530
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/PersonNm0WANDA CARTER
IRS990/BooksInCareOfDetail/PhoneNum03345768113
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03234 VETERANS MEMORIAL PKWY
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt03234 VETERANS MEMORIAL PKWY
IRS990/BooksInCareOfDetail/USAddress/CityNm0LANETT
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AL
IRS990/BooksInCareOfDetail/USAddress/ZIPCd036863
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01864250
IRS990/CashNonInterestBearingGrp/EOYAmt01446162
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0273537
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt014630
IRS990/CYOtherExpensesAmt01987134
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt03500685
IRS990/CYRevenuesLessExpensesAmt0590301
IRS990/CYSalariesCompEmpBnftPaidAmt01211417
IRS990/CYTotalExpensesAmt03198551
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03788852
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0402452
IRS990/DeferredRevenueGrp/EOYAmt0592228
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0386751
IRS990/DepreciationDepletionGrp/TotalAmt0386751
IRS990/Desc0OPERATE AND MAINTAIN A CENTRAL WATER, SEWER, AND FIRE PROTECTION AUTHORITY FOR THE UNINCORPORATED COMMUNITY OF HUGULEY, ALABAMA AND SURROUNDING AREAS.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt027
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/EscrowAccountInd0false
IRS990/ExpenseAmt02874666
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt023600
IRS990/FeesForServicesAccountingGrp/TotalAmt023600
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt011586
IRS990/FeesForServicesLegalGrp/TotalAmt011586
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt027800
IRS990/FeesForServicesManagementGrp/TotalAmt027800
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSEPH E AMBROSE
IRS990/Form990PartVIISectionAGrp/PersonNm1HOMER HEARD
IRS990/Form990PartVIISectionAGrp/PersonNm2CARLA SANDERS
IRS990/Form990PartVIISectionAGrp/PersonNm3RICHARD SIMS
IRS990/Form990PartVIISectionAGrp/PersonNm4HORACE WELCH
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE CHAIRMA
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3CHAIRMAN
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01993
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0269199
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt03788852
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt065932
IRS990/InsuranceGrp/TotalAmt065932
IRS990/IntangibleAssetsGrp/BOYAmt0800608
IRS990/IntangibleAssetsGrp/EOYAmt0903234
IRS990/InterestGrp/ProgramServicesAmt069127
IRS990/InterestGrp/TotalAmt069127
IRS990/InventoriesForSaleOrUseGrp/BOYAmt067490
IRS990/InventoriesForSaleOrUseGrp/EOYAmt084959
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt014630
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt014630
IRS990/InvestmentInJointVentureInd0false
IRS990/InvestTaxExemptBondsInd0false
IRS990/IRPDocumentCnt021
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt06325931
IRS990/LandBldgEquipBasisNetGrp/BOYAmt07868100
IRS990/LandBldgEquipBasisNetGrp/EOYAmt07867241
IRS990/LandBldgEquipCostOrOtherBssAmt014193172
IRS990/LegalDomicileStateCd0AL
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0PROVIDE, OPERATE, AND MAINTAIN A CENTRAL WATER SYSTEM FOR THE UNINCORPORATED COMMUNITY OF HUGULEY, ALABAMA AND SURROUNDING AREAS; PROVIDE FIRE PROTECTION FOR THE SERVICE AREA
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt09329752
IRS990/NetAssetsOrFundBalancesEOYAmt09920053
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt0379480
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0122950
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0122950
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES
IRS990/OtherExpensesGrp/Desc1SEWER CHARGES PAID
IRS990/OtherExpensesGrp/Desc2POWER EXPENSE
IRS990/OtherExpensesGrp/Desc3MAINTENANCE SYSTEM EXPENS
IRS990/OtherExpensesGrp/ProgramServicesAmt0782262
IRS990/OtherExpensesGrp/ProgramServicesAmt1137704
IRS990/OtherExpensesGrp/ProgramServicesAmt2130490
IRS990/OtherExpensesGrp/ProgramServicesAmt344613
IRS990/OtherExpensesGrp/TotalAmt0782262
IRS990/OtherExpensesGrp/TotalAmt1137704
IRS990/OtherExpensesGrp/TotalAmt2130490
IRS990/OtherExpensesGrp/TotalAmt344613
IRS990/OtherLiabilitiesGrp/BOYAmt087949
IRS990/OtherLiabilitiesGrp/EOYAmt027757
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0280690
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0727647
IRS990/OtherSalariesAndWagesGrp/TotalAmt01008337
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ProgramServicesAmt072164
IRS990/PayrollTaxesGrp/TotalAmt072164
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt07966
IRS990/PensionPlanContributionsGrp/TotalAmt07966
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt036839
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt029796
IRS990/PrincipalOfficerNm0RICHARD SIMS
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER SALES
IRS990/ProgramServiceRevenueGrp/Desc1FIRE PROTECTION SERVICE FEES
IRS990/ProgramServiceRevenueGrp/Desc2SEWER SERVICE (HUGULEY)
IRS990/ProgramServiceRevenueGrp/Desc3LATE FEES, METER FEES, ETC.
IRS990/ProgramServiceRevenueGrp/Desc4TAPS FEES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02487251
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1818324
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2117908
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt367333
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt413400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02487251
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1818324
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2117908
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt367333
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt413400
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt031773
IRS990/PYInvestmentIncomeAmt014048
IRS990/PYOtherExpensesAmt01912557
IRS990/PYProgramServiceRevenueAmt03320562
IRS990/PYRevenuesLessExpensesAmt0399265
IRS990/PYSalariesCompEmpBnftPaidAmt01054561
IRS990/PYTotalExpensesAmt02967118
IRS990/PYTotalRevenueAmt03366383
IRS990/ReconcilationRevenueExpnssAmt0590301
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03500685
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt09329752
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt09920053
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02174866
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02542682
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/LandGrp/BookValueAmt0432965
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0432965
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt07434276
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt06325931
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt013760207
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0169215
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1-141458
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/TotalBookValueLandBuildingsAmt07867241
IRS990ScheduleD/TotalLiabilityAmt027757
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd0false
IRS990ScheduleK/SupplementalInformationDetail/ExplanationTxt0HUGULEY WATER,SEWER & FIRE PROT AUTH SYSTEM IMPROVEMENTS & FIRE DEPARTMENT UPGRADES
IRS990ScheduleK/SupplementalInformationDetail/FormAndLineReferenceDesc0PURPOSE OF ISSUE DESCRIPTION
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd0false
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02020-05-05
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt03600000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0HUGULEY WATERSEWER & FIRE PROT AUT
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine2Txt0REGIONS
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd0false
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0SYSTEM IMPROVEMENTS & FIRE DEPARTMENT UPGRADES
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd0false
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd0true
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd0false
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd0true
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0PROVIDE, OPERATE, AND MAINTAIN A CENTRAL WATER SYSTEM FOR THE UNINCORPORATED COMMUNITY OF HUGULEY, ALABAMA AND SURROUNDING AREAS; PROVIDE FIRE PROTECTION FOR THE SERVICE AREA
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS REVIEW FORM 990 WITH GENERAL MANAGER BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2COMPENSATION IS DETERMINED AFTER REVIEW BY THE BOARD INCLUDING COMPARISON WITH SIMILAR POSITIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SAME PROCESS AS FOR THE MANAGER IS FOLLOWED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOOK / TAX DEPRECIATION DIFFERENCE 21,032 BOND AMORTIZATION -21,032
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt03341922
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt03130459
IRS990/TaxExemptBondsInd0true
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt013269142
IRS990/TotalAssetsEOYAmt013772891
IRS990/TotalAssetsGrp/BOYAmt013269142
IRS990/TotalAssetsGrp/EOYAmt013772891
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0273537
IRS990/TotalEmployeeCnt027
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0323885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02874666
IRS990/TotalFunctionalExpensesGrp/TotalAmt03198551
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt03939390
IRS990/TotalLiabilitiesEOYAmt03852838
IRS990/TotalLiabilitiesGrp/BOYAmt03939390
IRS990/TotalLiabilitiesGrp/EOYAmt03852838
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt09329752
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt09920053
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt0-3531
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt0-3531
IRS990/TotalProgramServiceExpensesAmt02874666
IRS990/TotalProgramServiceRevenueAmt03500685
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03515315
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03788852
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt013269142
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt013772891
IRS990/TravelGrp/ProgramServicesAmt0739
IRS990/TravelGrp/TotalAmt0739
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0WWW.HUGULEY WATER.COM
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0RICHARD SIMS
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRMAN
ReturnHeader/BusinessOfficerGrp/PhoneNum03345768113
ReturnHeader/BusinessOfficerGrp/SignatureDt02022-12-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0HUGULEY WATER SEWER AND FIRE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0PROTECTION AUTHORITY
ReturnHeader/Filer/BusinessNameControlTxt0HUGU
ReturnHeader/Filer/EIN0631098411
ReturnHeader/Filer/PhoneNum03345768113
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 426
ReturnHeader/Filer/USAddress/CityNm0LANETT
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AL
ReturnHeader/Filer/USAddress/ZIPCd0368630426
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0631184626
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0HILYER & ASSOCIATES CPAS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 30
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0OPELIKA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0368030030
ReturnHeader/PreparerPersonGrp/PhoneNum03347452564
ReturnHeader/PreparerPersonGrp/PreparationDt02022-12-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEFFERY A HILYER CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02022-12-20T15:45:24-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0RICHARD
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0SIMS
ReturnHeader/TaxPeriodBeginDt02021-09-01
ReturnHeader/TaxPeriodEndDt02022-08-31
ReturnHeader/TaxYr02021

Document Assets

No mirrored PDF or thumbnail assets are attached yet.