2026-04-15T11:25:05-07:00 2025-12-31 208044652 ELITE FINANCIAL SOLUTIONS APC 301 E FOOTHILL BLVD STE 201 ARCADIA CA 91006 990 2025-01-01 951183990 SAN ANTONIO WATER COMPANY SANA 9099824107 139 NORTH EUCLID AVENUE UPLAND CA 91786 BRIAN LEE GENERAL MANAGER 2026-04-15 true William A Harris III CPA P00614689 6262561400 2025 2025-03-06 01:10:19Z BRIAN LEE 139 NORTH EUCLID AVENUE UPLAND CA 91786 5299208 false X WWW.SAWATERCO.COM X 1882 CA To provide our shareholders with reliable and good quality water service at a cost effective rate. 9 7 12 0 0 5180653 5069500 160503 151604 77393 78104 5418549 5299208 0 0 1903080 1861218 0 0 3433608 3807344 5336688 5668562 81861 -369354 32269119 32104333 337799 542367 31931320 31561966 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. 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 30 0 true 12 true false false false false false 5069500 229708 false false false X 9 7 false false false false true true false true true false false true true true true true true true true false X BRIAN LEE 9099824107 139 NORTH EUCLID AVENUE UPLAND CA 91786 BRIAN LEE General Manager 40.00 0.00 X 346856 0 64428 THERESA LAYTON Asst GM 40.00 0.00 X 267951 0 56588 RUDY ZUNIGA President 2.00 0.00 X 0 0 0 BILL VELTO CFO 2.00 0.00 X 0 0 0 BECKY MILLER Board Member 2.00 0.00 X 0 0 0 WILL ELLIOTT Vice President 2.00 0.00 X 0 0 0 KATI PARKER Board Member 2.00 0.00 X 0 0 0 BOB BOWCOCK Board Member 2.00 0.00 X 0 0 0 BOB CABLE Secretary 2.00 0.00 X 0 0 0 614807 121016 2 false true false CP CONSTRUCTION 105 S LOMA PL UPLAND CA 91784 CONSTRUCTION 368153 FENNEMORE DOWLING AARON 2394 E CAMELBACK ROAD PHOENIX AZ 85016 LEGAL 206636 INLAND PRODUCTIVITY SOLUTIONS 132 N EUCLID AVE A UPLAND CA 91786 IT 107454 3 0 WATER INCOME 221000 5069500 5069500 5069500 123154 123154 0 0 60846 60846 60846 60846 28450 28450 28450 28450 0 0 0 MISCELLANEOUS 221000 17258 17258 17258 5299208 5115208 184000 0 0 0 0 652112 652112 0 567333 567333 0 0 641773 641773 0 0 0 0 0 0 230059 230059 0 54881 54881 101153 101153 0 0 0 0 0 0 0 1274575 1274575 107798 107798 POWER, GAS & ELECTRIC 1068868 1068868 WATER INFRASTRUCTURE MAINTENAN 352498 352498 PROPERTY TAXES 305576 305576 WATER RESOURCE MANAGEMENT 111649 111649 200287 200287 5668562 5668562 0 0 4961083 5091869 0 0 991545 1050677 0 0 0 90833 98098 12024 9238 43558869 18137755 25795934 25421114 0 0 133710 155566 283989 277770 1 1 32269119 32104333 204089 386801 133710 155566 337799 542367 X 638900 638900 2879515 2879515 28412905 28043551 31931320 31561966 32269119 32104333 -369354 X false true X true false 920161 920161 42638708 18137755 24500953 25421114 Deferred compensation liabilities 155566 155566 X 5299208 5299208 5299208 5668562 5668562 5668562 Part X : FIN48 Footnote GAAP PROVIDES ACCOUNTING AND DISCLOSURE GUIDANCE ABOUT POSITIONS TAKEN BE 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 THE COMPANY IN ITS FEDERAL EXEMPTAND STATEORGANIZATION 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 0F 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 346856 48057 16371 411284 THERESA LAYTON Asst GM 267951 20124 36464 324539 Form 990, Part VI, Section A, Line 6 The company is a mutual water company that is required to deliver water only to stockholders. Form 990, Part VI, Section B, 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 members. Form 990, Part VI, Section B, 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 reasonable 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, Part VI, Section B, Line 15a The company contracted with an outside human resource consulting firm to conduct a compensation and benefits study. Salary ranges for all job 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, Part VI, Section B, Line 15b The same process is used for other officers or key employees as is used for top management. Form 990, Part VI, Section C, Line 19 The audit 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.