2026-08-23T23:01:12-05:00 2025-12-31 920460586 PWC US TAX LLP 301 GRANT STREET 45TH FLOOR PITTSBURGH PA 15219 990 2025-01-01 957044043 GSWC RETIREE MEDICAL TRUST GSWC 6025620883 ATTN TAX DEPT 630 E FOOTHILL BLVD SAN DIMAS CA 917731207 PRINCIPAL BANK - PCS TAX TRUSTEE 6025620883 2026-08-11 true LAURA B STROBEL P01271955 4123556000 2026-08-11 X 2025 2025-03-06 01:10:19Z PRINCIPAL BANK - PCS TAX PO BOX 9006 BRENTWOOD NY 117179006 1489682 false X N/A X 1995 CA PROVIDE HEALTH AND WELFARE BENEFITS FOR RETIRED EMPLOYEES AND THEIR DEPENDENTS 1 1 0 667631 572237 0 253326 257617 699137 667631 0 952463 925248 0 387968 415623 1799 1955 0 0 293856 166764 683623 584342 268840 340906 10164814 11189346 192998 192434 9971816 10996912 PROVIDE HEALTH AND WELFARE BENEFITS FOR RETIRED EMPLOYEES AND THEIR DEPENDENTS false false 415623 THE GSWC RETIREE MEDICAL TRUST IS A TRUST THAT SUPPORTS AND FUNDS RETIREE MEDICAL BENEFITS UNDER THE GSWC WELFARE BENEFITS PLAN FOR ACTIVE AND RETIRED EMPLOYEES AND THEIR DEPENDENTS 415623 false false false false false false false false false false false false true true false true false false false false false false false false false false false false false false false false false false false false false false false true false false true 0 0 true 0 true true false false false false false false X 1 1 false false false false false false false true true false false false false false false false false X PRINCIPAL BANK - PCS TAX 6025620883 PO BOX 9006 BRENTWOOD NY 117179006 ROBERT J SPROWLS PLAN ADMINISTRATOR X 0 0 0 EVA G TANG PLAN ADMINISTRATOR X 0 0 0 DENISE L KRUGER PLAN ADMINISTRATOR X 0 0 0 GLADYS M FARROW PLAN ADMINISTRATOR X 0 0 0 BRYAN K SWITZER PLAN ADMINISTRATOR X 0 0 0 PRINCIPAL BANK - PCS TAX TRUSTEE 1.0 X 1955 0 0 1955 0 0 false false false COBRA AND RETIREE CONTRIBUTIONS 525100 257617 257617 257617 253302 253302 978763 564434 414329 414329 414329 925248 257617 667631 415623 415623 1955 1955 ADMINISTRATIVE EXPENSES 68146 68146 FEDERAL AND STATE INCOME TAX 87855 87855 OTHER EXPENSES 10763 10763 584342 584342 0 0 91261 163212 10053621 11006941 19932 19193 10164814 11189346 192998 192434 192998 192434 X 9971816 10996912 9971816 10996912 10164814 11189346 340906 684190 X false true X true false EMPLOYEE CONTRIBUTIONS 19092 ACCRUED INCOME 101 19193 INSURANCE PREMIUMS, POSTRETIREMENT ACCRUED ADMINISTRATION EXPENSE 8901 OTHER LIABILITY 116271 INCOME TAXES PAYABLE 67262 192434 X CONT. SCHEDULE D PART X requirements of the IRC, and has concluded that, at December 31, 2025, and December 31, 2024, there are no uncertain tax liabilities (or assets) for which recognition or disclosure is required in the financial statements. EXPLANATION FOR SCHEDULE D, PART X The notes to the financial statements include the following disclosure with respect to FIN 48: GAAP requires plan management to evaluate uncertain tax positions taken, or planned to be taken, by the Plan, and for the Plans Trusts to recognize a tax liability (or asset) if such a position is not "more likely than not" to be sustained upon examination by taxing authorities, either with respect to the Trusts exemption status or the non-union trusts UBIT. The Plan and its Trusts are subject to routine audits by taxing authorities. The federal UBIT returns for 2022-2024 remain subject to examination by the IRS, and the state UBIT returns for 2021-2024 remain subject to examination by the California Franchise Tax Board. There are currently no examinations in progress. The Plan administrator believes that the Plan and its Trusts are designed and are currently being operated in compliance with the applicable FORM 990, PART VI (GOVERNANCE AND MANAGEMENT DISCLOSURE) AS AN IRC 501(c)(9) VEBA, THE ORGANIZATION IS CONSIDERED TO BE CONTROLLED BY THE INDEPENDENT TRUSTEE, PRINCIPAL BANK - PCS TAX, PURSUANT TO TREASURY REGULATION SEC. 1.501(c)(9)-2(c)(3)(iii). FORM 990, PAGE 6, PART VI, LINE 11-DESCRIPTION OF PROCESS FOR REVIEW THE FORM 990 WAS PREPARED BY A PUBLIC ACCOUNTING FIRM EXPLANATION FOR FORM 990, PAGE 6, PART VI, LINE 9 PRINCIPAL BANK - PCS TAX, PO BOX 9006, BRENTWOOD, NY 11717-9006 FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST AMERICAN STATES WATER COMPANY 630 E FOOTHILL BLVD SAN DIMAS CA 917731212 954676679 HOLDING COMPANY CA C corp GOLDEN STATE WATER COMPANY 630 E FOOTHILL BLVD SAN DIMAS CA 917731212 951243678 WATER UTILITY CA C corp AMERICAN STATES UTILITY SERVICES INC 630 E FOOTHILL BLVD SAN DIMAS CA 917731207 954724770 HOLDING COMPANY CA C corp BEAR VALLEY ELECTRIC SERVICE INC 630 E FOOTHILL BLVD SAN DIMAS CA 917731207 833171729 ELECTRIC UTILITY CA C corp false false false false false false false false false false false false false false true false false false