HAMMOND ACRES WATER CORPORATION INC: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization: HAMMOND ACRES WATER CORPORATION INC (EIN 04-3386950)
Tax period: 2021-01-01 to 2021-12-31
Filed: 2023-05-31
IRS object ID: 202341519349300809
Schema version: 2021v4.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-05-31T09:08:17-04:00	ReturnTs
Tax Period End	2021-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	043205449	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	DANIEL W POLACHEK PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	335 SOUTH ST	AddressLine1Txt
City	NORTHAMPTON	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01061	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2021-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	043386950	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	HAMMOND ACRES WATER CORPORATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	HAMM	BusinessNameControlTxt
Phone	4135636119	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25 FAIRFIELD AVENUE	AddressLine1Txt
City	FLORENCE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01062	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOSEPH SILVERMAN	PersonNm
Person Title	PRESIDENT/TREASURER	PersonTitleTxt
Phone	4135636119	PhoneNum
Signature	2023-01-30	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	JOSEPH	PersonFirstNm
Person Last	SILVERMAN	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	DANIEL W POLACHEK	PreparerPersonNm
PTIN	P00523669	PTIN
Phone	4135845809	PhoneNum
Preparation	2023-05-31	PreparationDt

Field	Value	IRS element (for citing)
Tax	2021	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Application Pending	Yes (X)	ApplicationPendingInd
Principal Officer	JOSEPH SILVERMAN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25 FAIRFIELD AVENUE	AddressLine1Txt
City	FLORENCE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01062	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$13,400	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1997	FormationYr
Legal Domicile State	MA	LegalDomicileStateCd
Activity Or Mission	PROVIDES WATER TO SEASONAL HOME OWNERS OF THE ASSOCIATION. MAINTAINS AND MAKES REPAIRS TO THE WATER INFRASTRUCTURE WHEN NECESSARY.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
PY Contributions Grants	$13,400	PYContributionsGrantsAmt
CY Contributions Grants	$13,400	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$13,400	PYTotalRevenueAmt
CY Total Revenue	$13,400	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$8,286	PYOtherExpensesAmt
CY Other Expenses	$17,389	CYOtherExpensesAmt
PY Total Expenses	$8,286	PYTotalExpensesAmt
CY Total Expenses	$17,389	CYTotalExpensesAmt
PY Revenues Less Expenses	$5,114	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$3,989	CYRevenuesLessExpensesAmt
Total Assets BOY	$17,890	TotalAssetsBOYAmt
Total Assets EOY	$13,901	TotalAssetsEOYAmt
Total Liabilities EOY	$0	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$17,890	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$13,901	NetAssetsOrFundBalancesEOYAmt
Mission	PROVIDES WATER TO SEASONAL HOME OWNERS OF THE ASSOCIATION. MAINTAINS AND MAKES REPAIRS TO THE WATER INFRASTRUCTURE WHEN NECESSARY.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Desc	PROVIDES WATER TO SEASONAL HOME OWNERS OF THE ASSOCIATION. MAINTAINS AND MAKES REPAIRS TO THE WATER INFRASTRUCTURE WHEN NECESSARY.	Desc
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	false	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	1	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	JOSEPH SILVERMAN	PersonNm
Phone	4135636119	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	25 FAIRFIELD AVENUE	AddressLine1Txt
City	FLORENCE	CityNm
State Abbreviation	MA	StateAbbreviationCd
ZIP	01062	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SHIRLEY PORTER
SECRETARY	Yes (X)	Yes (X)	$0	$0	$0
JOSEPH SILVERMAN
PRESIDENT/TR	Yes (X)	Yes (X)	$0	$0	$0
MICHAEL WOOLF
VICE PRESIDE	Yes (X)	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$13,400	AllOtherContributionsAmt
Total Contributions	$13,400	TotalContributionsAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,400	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
START UP/SHUT DOWN/ REPAI	$8,907	$8,907
INSURANCE	$2,421		$2,421
ELECTRICITY	$2,124	$2,124
REAL ESTATE TAXES	$1,195		$1,195

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,742	TotalAmt
Program Services	$2,742	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$17,389	TotalAmt
Program Services	$13,773	ProgramServicesAmt
Management And General	$3,616	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$17,890	BOYAmt
EOY	$13,901	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$17,890	BOYAmt
EOY	$13,901	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$17,890	BOYAmt
EOY	$13,901	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,890	BOYAmt
EOY	$13,901	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$17,890	BOYAmt
EOY	$13,901	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$3,989	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC
FORM 990, PART IX, LINE 24E	SUPPLIES 617 0 0 OTHER EXPENSES 561 0 0 WATER OPERATOR SERVICES 550 0 0 PROPANE 494 0 0 WATER ANALYSIS 440 0 0 COMM OF MASS 80 0 0 TOTAL 2,742 0 0