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    <ReturnTs>2025-08-19T08:11:23-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>SANABRIA AND ASOCIATES LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>BO PUEBLO</AddressLine1Txt>
        <AddressLine2Txt>122 CALLE PADIAL</AddressLine2Txt>
        <CityNm>CAGUAS</CityNm>
        <StateAbbreviationCd>PR</StateAbbreviationCd>
        <ZIPCd>00725</ZIPCd>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
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      <BusinessName>
        <BusinessNameLine1Txt>Acueducto Rural El Manantial</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% Luis E Hernandez</InCareOfNm>
      <BusinessNameControlTxt>ACUE</BusinessNameControlTxt>
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        <AddressLine1Txt>HC Box 32686</AddressLine1Txt>
        <CityNm>Caguas</CityNm>
        <StateAbbreviationCd>PR</StateAbbreviationCd>
        <ZIPCd>00725</ZIPCd>
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      <PersonNm>LUIS E HERNANDEZ</PersonNm>
      <PersonTitleTxt>Tesorero</PersonTitleTxt>
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      <SignatureDt>2025-08-19</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>RAMON J SANABRIA BURGOS</PreparerPersonNm>
      <PTIN>P00773231</PTIN>
      <PhoneNum>7877437062</PhoneNum>
      <PreparationDt>2025-08-19</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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        <EOYAmt>0</EOYAmt>
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      <PrimaryExemptPurposeTxt>To provide safe, affordable, and reliable water service</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>The organization primary program is providing clean, safe and reliable water services to the local community. In 2024, the organization maintained and operated the municipal water system, ensuring uninterrupted service to the households and business in the community. Key activities included regular water quality testing, infrastructure maintenance. emergency repairs and customer service support. The organization also promoted water conservation through community outreach and education initiatives.</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RENE O HERNANDEZ</PersonNm>
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      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>LUIS HERNANDEZ</PersonNm>
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          <AddressLine1Txt>Hc 07 Box 32686</AddressLine1Txt>
          <CityNm>Caguas</CityNm>
          <StateAbbreviationCd>PR</StateAbbreviationCd>
          <ZIPCd>00725</ZIPCd>
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      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
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      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
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        <FormAndLineReferenceDesc>Part I</FormAndLineReferenceDesc>
        <ExplanationTxt>The entity is dedicated to provide drinking water services to the community as the core mission of the entity.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Part I Line 16</FormAndLineReferenceDesc>
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