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    <ReturnTs>2026-07-03T11:39:04-06:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
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      <PreparerFirmName>
        <BusinessNameLine1Txt>Jerry Hill CPA PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>2734 82nd Street</AddressLine1Txt>
        <CityNm>Lubbock</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>79423</ZIPCd>
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    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
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      </BusinessName>
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      <USAddress>
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        <CityNm>SPUR</CityNm>
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    </Filer>
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      <PersonNm>BECKY HODGES</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8062698000</PhoneNum>
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    <PreparerPersonGrp>
      <PreparerPersonNm>JERRY HILL</PreparerPersonNm>
      <PTIN>P01251403</PTIN>
      <PhoneNum>8067714000</PhoneNum>
      <PreparationDt>2026-07-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <USAddress>
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        <CityNm>SPUR</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>79370</ZIPCd>
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      <LegalDomicileStateCd>TX</LegalDomicileStateCd>
      <ActivityOrMissionDesc>The Organization provides water to rural customers who are unable to obtain drinking water from other sources.</ActivityOrMissionDesc>
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      <CYTotalExpensesAmt>183733</CYTotalExpensesAmt>
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      <TotalLiabilitiesEOYAmt>4296</TotalLiabilitiesEOYAmt>
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      <NetAssetsOrFundBalancesEOYAmt>1250266</NetAssetsOrFundBalancesEOYAmt>
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      <SignificantChangeInd>false</SignificantChangeInd>
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      <Desc>There were 100 customers at year end. The program is to provide water to rural customers who could not obtain dirnking water from other sources. All Revenue and expenses are related to this program.</Desc>
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      <LocalChaptersInd>false</LocalChaptersInd>
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        <PersonNm>BECKY HODGES</PersonNm>
        <PhoneNum>8062698000</PhoneNum>
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          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>79370</ZIPCd>
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        <PersonNm>BENNY ROBERTSON</PersonNm>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
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        <PersonNm>MATT HINDMAN</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>BECKY HODGES</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>CAMERON CAPPS</PersonNm>
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        <AverageHoursPerWeekRltdOrgRt>0.00</AverageHoursPerWeekRltdOrgRt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>RONNIE BILBERRY</PersonNm>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <ProgramServiceRevenueGrp>
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        <ProgramServicesAmt>10000</ProgramServicesAmt>
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        <ProgramServicesAmt>4831</ProgramServicesAmt>
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      <TravelGrp>
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        <Desc>WATER PURCHASED</Desc>
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      <OtherExpensesGrp>
        <Desc>SAMPLE TESTING &amp; FEES</Desc>
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    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Officer directors etc family relationship Part VI line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 2 explanation - Secretary/Treasurer, Becky Hodges and Board Member, Benny Robertson, have relationship, brother/sister-in-law. Derek Bilberry (contracted CWO) is son of Ronnie Bilberry, Vice-President.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 6 explanation - Valley Water Supply is organized as a not-for-profit corporation with members.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 7a explanation - Membership elects board of directors.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 7b explanation - Changes to the by-laws can only be made by membership.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>Line 11a explanation - After the tax return is prepared by a third party, the board reviews the 990 at a board meeting. The authorization to e-file the return is then signed by the president and returned to the ERO for filing.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Following the annual meeting, officers, directors and key employees are required to disclose (via written documentation) any financial interest and/or financial benefits in conflict with Valley WSCs interest. Disclosure is also required by officer/member/key employee of any financial vendor relationships with family members. An officer/member/key employee shall file the required conflicts disclosure statement with respect to an applicable vendor if the vendor enters into a contract with valley WSC or if Valley WSC is considering entering into a contract with the vendor, and the vendor has 1) an employment or other business relationship with the officer/member/key employee receiving taxable income that exceeds $250 during the 12-month period preceding the date the officer becomes aware of</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>All documents are available upon request at any time for every officer, board member, or member to review</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>