Nonprofit · EIN 57-0529758
BREEZY HILL WATER AND SEWER COMPANY INC
Tax-exempt · GRANITEVILLE, SC 29829
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $9,853,211 | $7,970,493 | $1,882,718 | $60,766,174 | $17,306,451 | $43,459,723 |
| December 31, 2024 | 990 | $11,570,201 | $6,831,946 | $4,738,255 | $60,694,596 | $19,117,591 | $41,577,005 |
| December 31, 2023 | 990 | $8,050,597 | $6,200,347 | $1,850,250 | $56,952,564 | $20,113,814 | $36,838,750 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,524,021
- of which government grants
- $1,524,021
- Program service revenue
- $7,175,151
- Investment income
- $339,081
- Other revenue
- $814,958
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $109,932
- Other salaries and wages
- $744,538
- Salaries, compensation and benefits (total)
- $1,261,431
- Professional fundraising fees
- $0
- Accounting fees
- $17,701
- Depreciation
- $1,671,865
- Program services (functional)
- $7,870,892
- Management and general (functional)
- $99,601
Balance sheet and other
- Total assets, start of year
- $60,694,596
- Total assets, end of year
- $60,766,174
- Total liabilities, end of year
- $17,306,451
- Net assets, end of year
- $43,459,723
- Land, buildings and equipment
- $46,698,462
- Net assets without donor restrictions
- $43,459,723
- Gross receipts
- $9,872,308
- Employees
- 32
- Year formed
- 1968
- State of legal domicile
- SC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| RUSSELL SMITH | GENERAL MANA Officer | 40 | $109,932 |
| WILLIE BUTLER | PRESIDENT Trustee or director | 1 | $0 |
| LYNN CARROLL | BOARD MEMBER Trustee or director | 1 | $0 |
| BRENDA DANDY | SEC/TREASURE Trustee or director | 1 | $0 |
| BRAD IVEY | BOARD MEMBER Trustee or director | 1 | $0 |
| DEBBIE PEARSON | VICE PRESIDE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF LOWE | GENERAL MANA Officer | 40 | $121,319 |
| WILLIE BUTLER | VICE PRESIDE Trustee or director | 1 | $0 |
| LYNN CARROLL | PRESIDENT Trustee or director | 1 | $0 |
| BRENDA DANDY | DIRECTOR Trustee or director | 1 | $0 |
| RONNIE GORDON | DIRECTOR Trustee or director | 1 | $0 |
| DEBBIE PEARSON | SEC/TREASURE Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JEFF LOWE | GENERAL MANA Officer | 40 | $114,500 |
| WILLIE BUTLER | VICE PRESIDE Trustee or director | 1 | $0 |
| LYNN CARROLL | PRESIDENT Trustee or director | 1 | $0 |
| BRENDA DANDY | DIRECTOR Trustee or director | 1 | $0 |
| RONNIE GORDON | DIRECTOR Trustee or director | 1 | $0 |
| DEBBIE PEARSON | SEC/TREASURE Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 66, GRANITEVILLE, SC 29829-0066
- In care of
- % BREEZY HILL WATER AND SEWER CO IN
- Principal officer (990 for 2025)
- RUSSELL SMITH, P O BOX 66, GRANITEVILLE, SC 29829
- Signed the 990
- RUSSELL SMITH, GENERAL MANAGER
- Phone
- (803) 663-6455
- Website
- BHWS.ORG
- Return prepared by
- PHILLIPS CPAS & ADVISORS
Mission
TO PROVIDE A WATER DISTRIBUTION SYSTEM TO ITS MEMBERS.
Program accomplishments
- OPERATION AND MAINTENANCE OF A WATER AND SEWER SYSTEM TO APPROXIMATELY 9,000 CUSTOMERS.Expenses $7,870,892 · revenue $7,175,151
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 57-0529758
- Tax-exempt status
- 501(c)(12): Benevolent life insurance association or mutual company
- Donations deductible
- No
- Exempt since
- 1984
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $60,766,174
- Income (IRS master file)
- $9,872,308
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $9,853,211 | $7,970,493 | $60,766,174 | XML |
| 990 | December 2024 | $11,570,201 | $6,831,946 | $60,694,596 | IRS |
| 990 | December 2023 | $8,050,597 | $6,200,347 | $56,952,564 | XML |
| 990 | December 2022 | $10,680,230 | $5,574,707 | $49,301,550 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 57-0529758).
Questions about BREEZY HILL WATER AND SEWER COMPANY INC
- What is the EIN of BREEZY HILL WATER AND SEWER COMPANY INC?
- The employer identification number (EIN) of BREEZY HILL WATER AND SEWER COMPANY INC is 57-0529758.
- Is BREEZY HILL WATER AND SEWER COMPANY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(12) since 1984.
- Are donations to BREEZY HILL WATER AND SEWER COMPANY INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does BREEZY HILL WATER AND SEWER COMPANY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of BREEZY HILL WATER AND SEWER COMPANY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did BREEZY HILL WATER AND SEWER COMPANY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of BREEZY HILL WATER AND SEWER COMPANY INC?
- The 990 for the year ended December 31, 2025 names RUSSELL SMITH.
- Who are the officers and directors of BREEZY HILL WATER AND SEWER COMPANY INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $109,932 (RUSSELL SMITH, GENERAL MANA).
- How much revenue does BREEZY HILL WATER AND SEWER COMPANY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $9,853,211, expenses of $7,970,493 and total assets of $60,766,174 at year end.
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