BREEZY HILL WATER AND SEWER CO

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1968

Legal Domicile

Principal Officer

RUSSELL SMITH

Phone

8036636455

Tax Period

2025-01-01 to 2025-12-31

BREEZY HILL WATER AND SEWER CO, founded in 1968, is a community nonprofit that reported $9.9M in total revenue in fiscal year 2025. Revenue decreased 15% compared to the prior year. The organization ran a surplus of $1.9M, a strong 19% operating margin.

Mission

TO PROVIDE A WATER DISTRIBUTION SYSTEM TO ITS MEMBERS.

Program Service Accomplishments

Program 1

Expenses: $7,870,892 Revenue: $7,175,151

OPERATION AND MAINTENANCE OF A WATER AND SEWER SYSTEM TO APPROXIMATELY 9,000 CUSTOMERS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2025)

Revenue Breakdown

Contributions & Grants $1,524,021

Program Service Revenue $7,175,151

Investment Income $339,081

Other Revenue $814,958

TOTAL REVENUE $9,853,211

Expense Breakdown

Grants Paid $0

Salaries & Benefits $1,261,431

Fundraising Expenses $0

Program Expenses $7,870,892

Other Expenses $6,709,062

TOTAL EXPENSES $7,970,493

Year-over-Year Comparison

	2025	2024	Change
Revenue	$9,853,211	$11,570,201	-0.1%
Expenses	$7,970,493	$6,831,946	+0.2%
Net Income	$1,882,718	$4,738,255	-0.6%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$109,932

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
RUSSELL SMITH	GENERAL MANA	40.00	Officer	$109,932	$0	$109,932
WILLIE BUTLER	PRESIDENT	1.00	Director	$0	$0	$0
LYNN CARROLL	BOARD MEMBER	1.00	Director	$0	$0	$0
BRENDA DANDY	SEC/TREASURE	1.00	Director	$0	$0	$0
BRAD IVEY	BOARD MEMBER	1.00	Director	$0	$0	$0
DEBBIE PEARSON	VICE PRESIDE	1.00	Director	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	$9,853,211	$7,970,493	$60,766,174	$1,882,718
2024	No data	No data	No data	No data
2023	$8,050,597	$6,200,347	$56,952,564	$1,850,250
2022	$10,680,230	$5,574,707	$49,301,550	$5,105,523
2021	$8,004,878	$4,851,779	$43,702,618	$3,153,099
2020	$6,051,858	$4,406,467	$37,252,283	$1,645,391