C & C WATER ASSOCIATION INC: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: C & C WATER ASSOCIATION INC (EIN 64-0502162)
Tax period: 2015-04-01 to 2016-03-31
Filed: 2016-05-10
IRS object ID: 201641319349302824
Schema version: 2015v2.1
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 C
Schedule D
Schedule L
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2016-05-10T13:39:07-07:00	ReturnTs
Tax Period End	2016-03-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	PRICE & CO PA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 364	AddressLine1Txt
City	FOREST	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39074	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2015-04-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	640502162	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	C & C WATER ASSOCIATION INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	C&CW	BusinessNameControlTxt
Phone	6016258428	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 91	AddressLine1Txt
City	Lena	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39094	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	BILLY FORTENBERRY	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	6016258428	PhoneNum
Signature	2016-05-05	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	WILLIAM N PRICE JR	PreparerPersonNm
Phone	6014694020	PhoneNum
Preparation	2016-05-10	PreparationDt

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2016-09-27 15:27:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	BILLY FORTENBERRY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 91	AddressLine1Txt
City	LENA	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39094	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$242,225	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1967	FormationYr
Legal Domicile State	MS	LegalDomicileStateCd
Activity Or Mission	WATER SALES TO RURAL RESIDENTS	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$221,992	PYProgramServiceRevenueAmt
CY Program Service Revenue	$241,752	CYProgramServiceRevenueAmt
PY Investment Income	$503	PYInvestmentIncomeAmt
CY Investment Income	$473	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$222,495	PYTotalRevenueAmt
CY Total Revenue	$242,225	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$27,415	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$27,495	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$181,528	PYOtherExpensesAmt
CY Other Expenses	$177,706	CYOtherExpensesAmt
PY Total Expenses	$208,943	PYTotalExpensesAmt
CY Total Expenses	$205,201	CYTotalExpensesAmt
PY Revenues Less Expenses	$13,552	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$37,024	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,616,455	TotalAssetsBOYAmt
Total Assets EOY	$1,556,832	TotalAssetsEOYAmt
Total Liabilities BOY	$577,234	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$479,787	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,039,221	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$1,077,045	NetAssetsOrFundBalancesEOYAmt
Mission	WATER SALES TO RURAL RESIDENTS	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$205,201	ExpenseAmt
Revenue	$243,025	RevenueAmt
Desc	WATER SALES TO RURAL RESIDENTS-APPROXIMATELY 639 SERVED	Desc
Total Program Service Expenses	$205,201	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	Yes (true)	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	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
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	Yes (true)	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	false	BusinessRlnWithOfficerEntInd
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
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	Yes (true)	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	false	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
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	BETTY GUNN	PersonNm
Phone	6016258428	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3871 HILLSBORO LUDLOW ROAD	AddressLine1Txt
City	FOREST	CityNm
State Abbreviation	MS	StateAbbreviationCd
ZIP	39074	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Key EmployeeKeyEmployeeInd
BILLY FORTENBERRY
PRESIDENT	5.00	Yes (X)	Yes (X)	$0	$0	$0
TIFFANY GUNN
VICE-PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
ROY MURRAY
DIRECTOR	1.00	Yes (X)		$0	$0	$0
VERNER RAY GATEWOOD
DIRECTOR	1.00	Yes (X)		$0	$0	$0
JESSICA RASCO
DIRECTOR	1.00	Yes (X)		$0	$0	$0
CHRIS FISHER
DIRECTOR	1.00	Yes (X)		$0	$0	$0
PATTY ODOM
DIRECTOR	1.00	Yes (X)		$0	$0	$0
BETTY GUNN
SECRETARY	40.00		Yes (X)	$27,495	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$27,495	TotalReportableCompFromOrgAmt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	WATER SALES AND INSTALLATIONS	Desc
Business	221000	BusinessCd
Total Revenue Column	$241,752	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$241,752	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$473	TotalRevenueColumnAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$242,225	TotalRevenueColumnAmt
Related Or Exempt Func Income	$242,225	RelatedOrExemptFuncIncomeAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$27,495	TotalAmt
Program Services	$27,495	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,750	TotalAmt
Program Services	$1,750	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,758	TotalAmt
Program Services	$2,758	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$128	TotalAmt
Program Services	$128	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$981	TotalAmt
Program Services	$981	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$21,105	TotalAmt
Program Services	$21,105	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$56,251	TotalAmt
Program Services	$56,251	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$4,633	TotalAmt
Program Services	$4,633	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt	FundraisingFundraisingAmt
BANK CHARGES	$713	$713	$0	$0
DUES	$275	$275	$0	$0
PUBLISHING	$704	$704	$0	$0
REPAIRS AND MAINTENANCE	$68,369	$68,369	$0	$0

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$20,039	TotalAmt
Program Services	$20,039	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$205,201	TotalAmt
Program Services	$205,201	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$40,625	BOYAmt
EOY	$49,306	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$323,099	BOYAmt
EOY	$306,517	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$48,979	BOYAmt
EOY	$53,508	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$2,296,578	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$1,149,077	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,203,752	BOYAmt
EOY	$1,147,501	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,616,455	BOYAmt
EOY	$1,556,832	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$9,928	BOYAmt
EOY	$4,640	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$566,306	BOYAmt
EOY	$474,347	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,000	BOYAmt
EOY	$800	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$577,234	BOYAmt
EOY	$479,787	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,022,913	BOYAmt
EOY	$1,077,045	EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$16,308	BOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,039,221	BOYAmt
EOY	$1,077,045	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,616,455	BOYAmt
EOY	$1,556,832	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$37,024	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$800	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd
FS Audited	false	FSAuditedInd
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (true)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	Yes (true)	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	Yes (true)	AgreeCarryoverPriorYearInd
Dues Assessments	$243,025	DuesAssessmentsAmt

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,700	OtherCostOrOtherBasisAmt
Book Value	$5,700	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$70,611	OtherCostOrOtherBasisAmt
Depreciation	$20,300	DepreciationAmt
Book Value	$50,311	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,220,267	OtherCostOrOtherBasisAmt
Depreciation	$1,128,777	DepreciationAmt
Book Value	$1,091,490	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$1,147,501	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	METER DEPOSITS	Desc
Amt	$800	Amt

Field	Value	IRS element (for citing)
Total Liability	$800	TotalLiabilityAmt

Schedule L IRS990ScheduleL

Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp

Name Of Interested NameOfInterested

Field	Value	IRS element (for citing)
Person	BETTY GUNN	PersonNm

Field	Value	IRS element (for citing)
Relationship Description	MOTHER-IN-LAW	RelationshipDescriptionTxt
Transaction	$27,495	TransactionAmt
Transaction	METER READING, SECRETARIAL	TransactionDesc
Sharing Of Revenues	false	SharingOfRevenuesInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 2	MOTHER-IN-LAW OF BOARD MEMBER RECEIVED COMPENSATION FOR MANAGEMENT SERVICES.
Pt VI, Line 6	ALL CUSTOMERS ARE MEMBERS OF THE ASSOCIATION.
Pt VI, Line 7a	ALL MEMBERS HAVE AN EQUAL VOTE TO ELECT BOARD MEMBERS.
Pt VI, Line 8b	NO COMMITTEES EXIST.
Pt VI, Line 11b	REVIEWED BY PRESIDENT AND SECRETARY.
Pt VI, Line 19	AVAILABLE ON REQUEST.
Form 990EZ, Part I, Line 16	ADVERTISING BANK CHARGES DUES INSURANCE BOARD MEETING EXPENSE FUEL INTEREST EXPENSE SUPPLIES TAXES TESTING
Form 990EZ, Part II, Line 24	ACCOUNTS RECEIVABLE
Form 990EZ, Part II, Line 26	ACCOUNTS PAYABLE & ACCRUED EXPENSES BONDS, MORTGAGES & OTHER NOTES METER DEPOSITS
Form 990, Part IX, Line 24f	UTILITIES 10493. 10493. POSTAGE 2408. 2408. SUPPLIES 4828. 4828. TESTING 1750. 1750. LICENSES 119. 119. DIESEL FUEL 441. 441.