Civic Intelligence

Black Belt Unincorporated Wastewater

EIN 87-2178679 • 501(c)3 • Montgomery, AL

Profile

To improve the quality of life for children and families in historically impoverished unincorporated regions in lowndes county, alabama as it relates to the living environment.

527 Herron StMontgomery, AL 36104

www.bbuwp.org

Siviq Scores

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

Liabilities / Assets

45th percentile

0.04x

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

32nd percentile

0.01x

Higher debt load relative to revenue than 32% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

57th percentile

7.9%

Higher net margin than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

85th percentile

$162,909

Higher top officer pay than 85% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

86th percentile

34%

Faster asset growth than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$784,533

Up $197,740 (+34%) from 2023

Liabilities

Up

$31,422

Up $25,589 (+439%) from 2023

Net Assets

Up

$753,111

Up $172,151 (+30%) from 2023

Revenue

Up

$2,191,849

Up $224,756 (+11%) from 2023

Expenses

Up

$2,019,698

Up $292,465 (+17%) from 2023

Net Income

Down

$172,151

Down $67,709 (-28%) from 2023

Trend Graphs

Balance Sheet Trend

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

$800K$600K$400K$200K$0Assets 2022: $341,100Liabilities 2022: $0Net Assets 2022: $341,1002022Assets 2023: $586,793Liabilities 2023: $5,833Net Assets 2023: $580,9602023Assets 2024: $784,533Liabilities 2024: $31,422Net Assets 2024: $753,1112024

Highlighted filing

2024

Assets$784,533
Liabilities$31,422
Net Assets$753,111

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2022: $45,643Expenses 2022: $277,153Net Income 2022: -$231,5102022Revenue 2023: $1,967,093Expenses 2023: $1,727,233Net Income 2023: $239,8602023Revenue 2024: $2,191,849Expenses 2024: $2,019,698Net Income 2024: $172,1512024

Highlighted filing

2024

Revenue$2,191,849
Expenses$2,019,698
Net Income$172,151

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 14, 2025
Return Version
2024v5.2
Gross Receipts
$2,220,100
Mission and Program Overview

Mission

To improve the quality of life for children and families in historically impoverished unincorporated regions in lowndes county, alabama as it relates to the living environment.

We are working to improve the quality of life in the black belt area through community collaboration & intervention.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$125,932$395,441▲ $269,509
Cash and Non-Interest-Bearing Accounts$460,861$389,092▼ $71,769
Total Assets$586,793$784,533▲ $197,740
Liabilities
Accounts Payable and Accrued Expenses$5,833$31,422▲ $25,589
Total Liabilities$5,833$31,422▲ $25,589
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$515,188$527,219▲ $12,031
Net Assets With Donor Restrictions$65,772$225,892▲ $160,120
Total Net Assets Fund Balance$580,960$753,111▲ $172,151
Total Liabilities and Net Assets / Fund Balance$586,793$784,533▲ $197,740

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$243,581$4,419$248,000
Other Land Buildings$109,301$9,815$119,116
Land$42,559-$42,559
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Sherry BradleyExecutive DirectorFT$162,909$162,909

Board Members and Trustees

NameTitle
Perman HardyPresident
Michael Dansby2nd Vice-president
Larue SmithVice-president
Gwendylan CosbySecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Kess Environmental Services LLCSeptic System InstallationP O BOX 640368, Pike Road, AL 36064$996,430
Revenue and Support

Revenue Composition

Contributions and Grants
$2,199,255
Program Service Revenue
$20,841
Investment Income
$-28,247
Other Revenue
$0
All Other Contributions
$305,560
Change in Net Assets
$172,151

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,191,849
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,191,849
Total Revenue per Form 990
$2,191,849
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,487,349
Other Expenses$356,977
Salaries, Compensation, and Employee Benefits$175,372
Total Fundraising Expense$3,507
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Individuals$1,482,846--$1,482,846
Fees for Services Other$216,176--$216,176
Current Officers, Directors, Trustees, and Key Employees$146,618$13,033$3,258$162,909
Fees for Services Legal$34,621$3,847-$38,468
Office Expenses$1,773$21,748-$23,521
Advertising$20,659$2,295-$22,954
Fees for Services Accounting$15,337$1,704-$17,041
Depreciation Depletion$11,857$1,317-$13,174
Payroll Taxes$11,217$997$249$12,463
Conferences and Meetings$5,049$561-$5,610
Occupancy$2,721$2,685-$5,406
Foreign Grants$4,503--$4,503
Travel$2,741$305-$3,046
Insurance-$2,382-$2,382
Other Expenses$7,945$371-$371
Total Functional Expenses$1,964,063$52,128$3,507$2,019,698

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,019,698
Total Expenses per Audited Statements$2,019,698
Total Expenses per Form 990$2,019,698
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
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
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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, Part VI, Section A, Line 8B

The organization does not have committees with authority to act on behalf of the governing body.

Form 990, Part VI, Section B, Line 11B

The corporation's form 990 shall be submitted to each member of the board of directors prior to filing.

Form 990, Part VI, Section B, Line 12C

The organization periodically reviews adherence to the conflict of interest policy and has a procedure in place to resolve conflicts as they arise.

Form 990, Part VI, Section B, Line 15A

The executive director's compensation is reviewed by the board which consists of independent individuals. The organization uses competent survey information to determine reasonableness and the deliberation and decision are substantiated in the board minutes. The organziation does not have other officers or key employees.

Form 990, Part VI, Section C, Line 19

The organization makes these documents available upon request.

Filing and Contact Details

Filer

Filer Name
Black Belt Unincorporated Wastewater
EIN
87-2178679
Phone
3343006619
Address
527 HERRON ST, MONTGOMERY, AL 36104

Signing Officer

Name
Sherry Bradley
Title
Executive Director
Phone
3343006619
Signed
2025-11-14
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Sherry Bradley
Formed
2021
Legal Domicile
Al
Voting Board Members
4
Independent Board Members
4
Employees
1
Volunteers
4

Preparer

Firm
Jackson Thornton & Co Pc
Address
PO BOX 96, MONTGOMERY, AL 36101-0096
Preparer
Christine K Cook
Phone
3348347660
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contract labor: program service expenses 216,176. Management and general expenses 0. Fundraising expenses 0. Total expenses 216,176.

FORM 990, PART XII, LINE 2C:

The process has not changed.

Financial Statement Notes

PART X, LINE 2:

The program has implemented the accounting guidance for uncertainty in income taxes. Using that guidance, tax positions initially need to be recognized in the financial statements when it is morelikely-than-not the position will be sustained upon examination by the tax authorities. As of december 31, 2024, the program had no uncertain tax positions that qualify for either recognition or disclosure in the financial statements.

Raw XML AppendixShowing 400 of 433 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.

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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0243581
IRS990ScheduleD/BuildingsGrp/DepreciationAmt04419
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0248000
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02019698
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt042559
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt042559
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0109301
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt09815
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0119116
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02191849
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE PROGRAM HAS IMPLEMENTED THE ACCOUNTING GUIDANCE FOR UNCERTAINTY IN INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORELIKELY-THAN-NOT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. AS OF DECEMBER 31, 2024, THE PROGRAM HAD NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0395441
IRS990ScheduleD/TotalExpensesPerForm990Amt02019698
IRS990ScheduleD/TotalRevenuePerForm990Amt02191849
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02191849
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02019698
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0SEPTIC SYSTEMS
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceAmt01482846
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/NonCashAssistanceDesc0PROVIDED HOMES IN THE UNICORPORATED AREAS OF THE BLACK BELT IN ALABAMA WITH AN ONSITE WASTEWATER DISPOSAL SYSTEM
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/RecipientCnt051
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/ValuationMethodUsedDesc0BOOK
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/CompensationSurveyInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0162909
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SHERRY BRADLEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0162909
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE CORPORATION'S FORM 990 SHALL BE SUBMITTED TO EACH MEMBER OF THE BOARD OF DIRECTORS PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION PERIODICALLY REVIEWS ADHERENCE TO THE CONFLICT OF INTEREST POLICY AND HAS A PROCEDURE IN PLACE TO RESOLVE CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD WHICH CONSISTS OF INDEPENDENT INDIVIDUALS. THE ORGANIZATION USES COMPETENT SURVEY INFORMATION TO DETERMINE REASONABLENESS AND THE DELIBERATION AND DECISION ARE SUBSTANTIATED IN THE BOARD MINUTES. THE ORGANZIATION DOES NOT HAVE OTHER OFFICERS OR KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION MAKES THESE DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5CONTRACT LABOR: PROGRAM SERVICE EXPENSES 216,176. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 216,176.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE PROCESS HAS NOT CHANGED.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0586793
IRS990/TotalAssetsEOYAmt0784533
IRS990/TotalAssetsGrp/BOYAmt0586793
IRS990/TotalAssetsGrp/EOYAmt0784533
IRS990/TotalCompGreaterThan150KInd01
IRS990/TotalContributionsAmt02199255
IRS990/TotalEmployeeCnt01
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt03507
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt052128
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01964063
IRS990/TotalFunctionalExpensesGrp/TotalAmt02019698
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05833
IRS990/TotalLiabilitiesEOYAmt031422
IRS990/TotalLiabilitiesGrp/BOYAmt05833
IRS990/TotalLiabilitiesGrp/EOYAmt031422
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0580960
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0753111
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01964063
IRS990/TotalProgramServiceRevenueAmt020841
IRS990/TotalReportableCompFromOrgAmt0162909
IRS990/TotalRevenueGrp/ExclusionAmt0-28247
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt020841
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02191849
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt04
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0586793
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0784533
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt0305
IRS990/TravelGrp/ProgramServicesAmt02741
IRS990/TravelGrp/TotalAmt03046
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0527 HERRON ST
IRS990/USAddress/CityNm0MONTGOMERY
IRS990/USAddress/StateAbbreviationCd0AL
IRS990/USAddress/ZIPCd036104
IRS990/VotingMembersGoverningBodyCnt04

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