2024-03-11T15:04:18-04:00 2023-12-31 953655325 BOWEN MCBETH INC 10722 ARROW RTE STE 110 RANCHO CUCAMONGA CA 91730 990 2023-01-01 951183990 SAN ANTONIO WATER COMPANY SANA 9099824107 139 NORTH EUCLID AVENUE UPLAND CA 91786 BRIAN LEE GENERAL MANAGER 9099824107 2024-03-03 true BRIAN LEE 999009999 false CRAIG B MILLER P00179355 9099446465 2024-03-05 2023 2023-04-26 12:10:37Z BRIAN LEE 5650247 false X WWW.SAWATERCO.COM X 1882 CA TO PROVIDE OUR SHAREHOLDERS WITH RELIABLE AND GOOD QUALITY WATER SERVICE AT A COST EFFECTIVE RATE. 7 7 11 0 0 5115948 5037913 378672 435349 79282 176985 5573902 5650247 0 0 1294719 1441852 0 0 3458554 3273707 4753273 4715559 820629 934688 32011121 32369515 1096350 520056 30914771 31849459 X TO PROVIDE OUR SHAREHOLDERS WITH RELIABLE AND GOOD QUALITY WATER SERVICE AT A COST EFFECTIVE RATE. false false PROVIDED RELIABLE AND GOOD QUALITY WATER SERVICES AT A COST EFFECTIVE RATE TO 1,227 DOMESTIC SHAREHOLDERS AND 12 MUNICIPAL AND MISCELLANEOUS SHAREHOLDERS. PROVIDED RELIABLE AND GOOD QUALITY WATER SERVICES AT A COST EFFECTIVE RATE TO 1,227 DOMESTIC SHAREHOLDERS AND 12 MUNICIPAL AND MISCELLANEOUS SHAREHOLDERS. false false false false false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 37 0 true 11 true false false false false false 5037913 679673 false false false X 7 7 false false false false true true false true true false false true true true true true true true true false X SAN ANTONIO WATER COMPANY 9099824107 139 N EUCLID AVENUE UPLAND CA 91786 BRIAN LEE GENERAL MANA 40.00 X 274593 0 91551 THERESA LAYTON ASST GENERAL 40.00 X 222771 0 38450 KATI PARKER BOARD MEMBER 2.00 X 5500 0 0 RUDY ZUNIGA PRESIDENT 2.00 X 5000 0 0 WILL ELLIOTT VICE PRESIDE 2.00 X 4750 0 0 BILL VELTO CFO 2.00 X 4250 0 0 BOB CABLE SECRETARY 2.00 X 3500 0 0 BOB BOWCOCK BOARD MEMBER 2.00 X 3250 0 0 MARTHA GOSS FORMER BOARD 2.00 X 1750 0 0 BECKY MILLER BOARD MEMBER 2.00 X 750 0 0 526114 130001 2 true true false LAYNE CHRISTENSEN COMPANY PO BOX 743609 LOS ANGELES CA 90074 CONSTRUCTION 2603709 CANYON SPRINGS ENTERPRISES INC 27476 VIA INDUSTRIA TEMECULA CA 92590 CONSTRUCTION 846190 GENERAL PUMP COMPANY 159 N ACACIA STREET SAN DIMAS CA 91773 CONSTRUCTION 606030 CP CONSTRUCTION PO BOX 1206 ONTARIO CA 91762 CONSTRUCTION 434555 FENNEMORE DOWLING AARON 2394 E CAMELBACK ROAD SUITE 600 PHOENIX AZ 85016 LEGAL 242980 5 WATER INCOME 221000 5028322 5028322 OTHER FEES 221000 9591 9591 5037913 144238 144238 74408 74408 74408 74408 291111 291111 291111 291111 MISCELLANEOUS 102577 102577 102577 5650247 5329024 321223 902367 69512 389693 80280 263982 41454 18301 109578 31213 1098704 77174 POWER, GAS & ELECTRIC 711229 REPAIRS 552603 PROPERTY TAXES 257648 COMMUNICATION 33294 78527 4715559 0 0 0 3093473 2193215 5156484 2594383 612119 1085546 344000 171431 156920 9238 30844 42185717 16316085 22098474 25869632 56227 90326 469675 348649 32011121 32369515 693737 419095 2808 1200 399805 99761 1096350 520056 X 638900 638900 2879515 2879515 27396356 28331044 30914771 31849459 32011121 32369515 934688 X false true X true false 920161 920161 1827590 743258 1084332 39437966 15572827 23865139 25869632 DEFERRED COMPENSATION LIABILITY 90326 INCOME TAXES PAYABLE 9435 99761 X 5650247 5650247 5650247 4715559 4715559 4715559 SCHEDULE D, PAGE 3, PART X GAAP PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BY AN ORGANIZATION IN ITS TAX RETURNS THAT MIGHT BE UNCERTAIN. MANAGEMENT HAS CONSIDERED ITS TAX POSITIONS AND BELIEVES THAT ALL OF THE POSITIONS TAKEN BY TH COMPANY IN ITS FEDERAL EXEMPT AND STATE ORGANIZATION TAX RETURN ARE MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION. THE COMPANY'S TAX RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL TAXING AUTHORITIES FOR A PERIOD OF THREE YEARS FROM THE DATE THEY ARE FILED AND FOR A PERIOD OF FOUR YEARS FOR CALIFORNIA TAXING AUTHORITIES. X false false false BRIAN LEE GENERAL MANAGER 274593 91551 366144 THERESA LAYTON ASST GENERAL MANAGER 222771 38450 261221 MARTHA GOSS FORMER BOARD MEMBER 1750 1750 FORM 990, PAGE 2, PART III, LINE 4D PROVIDED RELIABLE AND GOOD QUALITY WATER SERVICES AT A COST EFFECTIVE RATE TO 1,227 DOMESTIC SHAREHOLDERS AND 12 MUNICIPAL AND MISCELLANEOUS SHAREHOLDERS. FORM 990, PAGE 6, PART VI, LINE 6 THE COMPANY IS A MUTUAL WATER COMPANY THAT IS REQUIRED TO DELIVER WATER ONLY TO STOCKHOLDERS. FORM 990, PAGE 6, PART VI, LINE 7A EACH SHAREHOLDER HAS VOTING RIGHTS TO ELECT THE MEMBERS OF THE GOVERNING BODY. FORM 990, PAGE 6, PART VI, LINE 11B THE 990 IS REVIEWED BY MANAGEMENT AS A REPRESENTATIVE OF THE GOVERNING BODY BEFORE IT IS FILED AND A COPY IS GIVEN TO ALL MEMEBERS. FORM 990, PAGE 6, PART VI, LINE 12C THE EMPLOYEE HANDBOOK HAS A SECTION ON ETHICS/CONFLICTS OF INTEREST. IN THIS SECTION IT DESCRIBES WHAT THE EMPLOYEE'S RESPONSIBILITIES ARE AND THE PRINCIPLES OF CONDUCT THAT IS EXPECTED. IT STATES THAT THE EMPLOYEE SHALL NOT FAIL TO REPORT ANY ACTION, CONDUCT OR SITUATION THAT HE OR SHE REASONABLY BELIEVES MAY REPRESENT A VIOLATION OF THE COMPANY'S LEGAL AND ETHICAL OBLIGATIONS. THE POLICY STATES THAT IF THE EMPLOYEE BELIEVES HE OR SHE IS IN A POTENTIAL CONFLICT OF INTEREST THAT HE OR SHE SHOULD DISCUSS THE SITUATION WITH THE GENERAL MANAGER. IF AN EMPLOYEE IS FOUND TO HAVE ENGAGED IN CONDUCT IN VIOLATION OF THE POLICY, THE EMPLOYEE WILL BE SUBJECT TO DISCIPLINE UP TO AND INCLUDING TERMINATION. FORM 990, PAGE 6, PART VI, LINE 15A THE COMPANY CONTRACTED WITH AN OUTSIDE HUMAN RESOURCE CONSULTING FIRM TO CONDUCT A COMPENSATION AND BENEFITS STUDY. SALARY RANGES FOR ALL JOB DESCRIPTIONS WERE ESTABLISHED BASED ON THE CONSULTING FIRM'S RESEARCH AND RECOMMENDATION. THIS WAS APPROVED BY THE BOARD OF DIRECTORS ALONG WITH AN UPDATED EMPLOYEE HANDBOOK. ANNUAL EMPLOYEE EVALUATIONS ARE DONE AND PERFORMANCE-BASED MERIT SALARY INCREASES ARE DETERMINED BY THE MATRIX DONE BY THE CONSULTING FIRM. THE GENERAL MANAGER IS REVIEWED BY THE BOARD OF DIRECTORS AND THE ASSISTANT GENERAL MANAGER IS REVIEWED BY THE GENERAL MANAGER. FORM 990, PAGE 6, PART VI, LINE 15B THE SAME PROCESS IS USED FOR OTHER OFFICERS OR KEY EMPLOYEES AS IS USED FOR TOP MANAGEMENT. FORM 990, PAGE 6, PART VI, LINE 19 THE AUDITED ANNUAL FINANCIAL STATEMENTS ARE POSTED IN THE ANNUAL SHAREHOLDERS REPORT AND MAILED ANNUALLY TO ALL SHAREHOLDERS. MONTHLY FINANCIAL STATEMENTS ARE PRESENTED EVERY MONTH AT THE OPEN BOARD MEETINGS. ALL DOCUMENTS ARE AVAILABLE UNDER THE CALIFORNIA PUBLIC RECORDS ACT UPON REQUEST.