EAST RIO HONDO WATER SUPPLY CORPORATION: Form 990, tax year 2025
View the entire original 990 at ProPublica ↗
- Organization
- EAST RIO HONDO WATER SUPPLY CORPORATION (EIN 74-2007552)
- Tax period
- 2025-01-01 to 2025-12-31
- Filed
- 2026-07-15
- IRS object ID
- 202601969349302115
- Schema version
- 2025v4.2
- 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 ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2026-07-15T13:07:50-05:00 | ReturnTs |
| Tax Period End | 2025-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 453980748 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ADAMSON & COMPANY LLC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4101 S ALAMEDA ST | AddressLine1Txt |
| City | CORPUS CHRISTI | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78411 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2025-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 742007552 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EAST RIO HONDO WATER SUPPLY CORP | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | EAST | BusinessNameControlTxt |
| Phone | 9567482605 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 621 | AddressLine1Txt |
| City | RIO HONDO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78583 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | ROBERT MIDDLETON JR | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Phone | 9567482605 | PhoneNum |
| Signature | 2026-07-14 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JENNIFER M PERALES | PreparerPersonNm |
| PTIN | P01325331 | PTIN |
| Phone | 3618878916 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2025 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | ROBERT MIDDLETON JR | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | P O BOX 621 | AddressLine1Txt |
| City | RIO HONDO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78583 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $15,469,278 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | ERHWSC.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1972 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | EAST RIO HONDO WATER SUPPLY CORPORATION WAS INCORPORATED ON MAY 17, 1972 TO DEVELOP A WATER DISTRIBUTION AND TREATMENT FACILITY TO SERVE NORTHERN CAMERON COUNTY. A GEOGRAPHICALLY LIMITED WASTEWATER SYSTEM HAS ALSO BEEN DEVELOPED TO PROVIDE SEWER SERVICE TO SEVERAL AREAS WITHIN THE CORPORATION'S SERVICE AREA. THE WASTEWATER SYSTEM WAS FUNDED SUBSTANTIALLY BY USDA RURAL DEVELOPMENT GRANTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 57 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $760,425 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,563,876 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $10,892,299 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $10,840,631 | CYProgramServiceRevenueAmt |
| PY Investment Income | $315,186 | PYInvestmentIncomeAmt |
| CY Investment Income | $919,596 | CYInvestmentIncomeAmt |
| PY Other Revenue | $288,406 | PYOtherRevenueAmt |
| CY Other Revenue | $2,022,636 | CYOtherRevenueAmt |
| PY Total Revenue | $12,256,316 | PYTotalRevenueAmt |
| CY Total Revenue | $15,346,739 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,567,724 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,857,129 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,341,425 | PYOtherExpensesAmt |
| CY Other Expenses | $9,959,480 | CYOtherExpensesAmt |
| PY Total Expenses | $10,909,149 | PYTotalExpensesAmt |
| CY Total Expenses | $11,816,609 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,347,167 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $3,530,130 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $74,304,838 | TotalAssetsBOYAmt |
| Total Assets EOY | $155,950,839 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $23,687,360 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $101,016,998 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $50,617,478 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $54,933,841 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | EAST RIO HONDO WATER SUPPLY CORPORATION WAS INCORPORATED ON MAY 17, 1972 TO DEVELOP A WATER DISTRIBUTION AND TREATMENT FACILITY TO SERVE NORTHERN CAMERON COUNTY. A GEOGRAPHICALLY LIMITED WASTEWATER SYSTEM HAS ALSO BEEN DEVELOPED TO PROVIDE SEWER SERVICE TO SEVERAL AREAS WITHIN THE CORPORATION'S SERVICE AREA. THE WASTEWATER SYSTEM WAS FUNDED SUBSTANTIALLY BY USDA RURAL DEVELOPMENT GRANTS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $11,816,609 | ExpenseAmt |
| Revenue | $12,740,728 | RevenueAmt |
| Desc | INCOME IS PRIMARILY RECEIVED FROM THE DELIVERY OF WATER TO RURAL RESIDENTS OF NORTHRN CAMERON COUNTY AND IS USED TO MEET OPERATIONAL COSTS AND EXPAND THE WATER SYSTEM. A SMALLER PORTION OF INCOME IS DERIVED FORM WASTEWATER SERVICES, WHICH ALSO SUPPORT THE ORGANIZATION'S INFRASTRUCTURE AND MISSION. | Desc |
| Total Program Service Expenses | $11,816,609 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 56 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 57 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Members And Shr Gross Income | $10,840,631 | MembersAndShrGrossIncomeAmt |
| Other Sources Gross Income | $2,673,532 | OtherSourcesGrossIncomeAmt |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | TX | StatesWhereCopyOfReturnIsFldCd |
| Other Website | Yes (X) | OtherWebsiteInd |
| Other | Yes (X) | OtherInd |
Books In Care Of Detail BooksInCareOfDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NORMA CASTRO | PersonNm |
| Phone | 9562477816 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 206 INDUSTRIAL PARKWAY | AddressLine1Txt |
| City | RIO HONDO | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 78583 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd |
|---|---|---|---|---|---|---|---|
| ROBERT E MIDDLETON JR | |||||||
| PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| BETHANY NEWELL | |||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ROQUE RODRIGUEZ | |||||||
| SECRETARY/TREASURER | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| TROLENA LOYA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES HERVEY | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CARLOS CASTANEDA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CHARLES ALAN BROWN | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| CASSANDRA ALANIZ | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| JOE BARRERA | |||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| BRIAN MACMANUS | |||||||
| GENERAL MANAGER | 40.00 | $216,839 | $0 | $0 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $216,839 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 3 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| HALFF ASSOCIATES | |||||
| PO BOX 4897 DEPT 331 | HOUSTON | TX | 77079 | ENGINEERING | $1,020,318 |
| HIGGINBOTHAM INSURANCE AGENCY | |||||
| PO BOX 735100 | DALLAS | TX | 78248 | INSURANCE | $552,983 |
| AGUAWORKS PIPE & SUPPLY | |||||
| 2907 NORTH CENTRAL AVENUE | BROWNSVILLE | TX | 78526 | SUPPLIES | $461,620 |
| CORNETT CONSTRUCTION COMPANY | |||||
| PO BOX 2048 | SAN BENITO | TX | 78586 | CONSTRUCTION SERVICES | $404,629 |
| GRACE WATER SERVICES LLC | |||||
| 19406 LITTLE PINE LANE | KATY | TX | 77449 | EQUIPMENT MAINTENANCE SERVICES | $372,960 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $1,563,876 | GovernmentGrantsAmt |
| Total Contributions | $1,563,876 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| WATER SALES | 221000 | $9,443,916 | $9,443,916 |
| CUSTOMER CHARGES | 221000 | $705,402 | $705,402 |
| WASTEWATER INCOME | 221000 | $362,231 | $362,231 |
| TAP FEES AND METER INCOME | 221000 | $329,082 | $329,082 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $10,840,631 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,042,135 | TotalRevenueColumnAmt |
| Exclusion | $1,042,135 | ExclusionAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $122,539 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$122,539 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$122,539 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | -$122,539 | RelatedOrExemptFuncIncomeAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| PFAS LEGAL SETTLEMENT | 900099 | $1,832,577 | $1,832,577 |
| PATRONAGE INCOME | 900099 | $139,668 | $139,668 |
| OTHER INCOME | 900099 | $50,391 | $50,391 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $2,022,636 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $15,346,739 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,740,728 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,042,135 | ExclusionAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,649,453 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $207,676 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $95,502 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $175,697 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $134,698 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $32,938 | TotalAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $785,408 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,287,514 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $505,264 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| COST OF WATER OPERATION | $3,564,543 |
| SYSTEM OPERATING EXPENS | $1,508,073 |
| ADMINISTRATIVE OPERATIN | $502,698 |
| COST OF WASTEWATER OPER | $256,109 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $111,036 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $11,816,609 | TotalAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $36,124 | BOYAmt |
| EOY | $85,018,851 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,254,758 | BOYAmt |
| EOY | $2,865,721 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,440,786 | BOYAmt |
| EOY | $2,123,581 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,183,257 | BOYAmt |
| EOY | $1,144,326 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $536,332 | BOYAmt |
| EOY | $658,424 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $92,941,433 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $29,111,764 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $62,574,277 | BOYAmt |
| EOY | $63,829,669 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $279,304 | BOYAmt |
| EOY | $310,267 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,304,838 | BOYAmt |
| EOY | $155,950,839 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,002,027 | BOYAmt |
| EOY | $2,157,989 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,999 | BOYAmt |
| EOY | $45,918,661 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,725,334 | BOYAmt |
| EOY | $52,940,348 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,687,360 | BOYAmt |
| EOY | $101,016,998 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,207,520 | BOYAmt |
| EOY | $1,269,486 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $23,059,677 | BOYAmt |
| EOY | $23,783,943 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,350,281 | BOYAmt |
| EOY | $29,880,412 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $50,617,478 | BOYAmt |
| EOY | $54,933,841 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,304,838 | BOYAmt |
| EOY | $155,950,839 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $3,530,130 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $786,233 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $987,696 | OtherCostOrOtherBasisAmt |
| Book Value | $987,696 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $728,199 | OtherCostOrOtherBasisAmt |
| Depreciation | $475,612 | DepreciationAmt |
| Book Value | $252,587 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $3,504,903 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,153,272 | DepreciationAmt |
| Book Value | $1,351,631 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $87,720,635 | OtherCostOrOtherBasisAmt |
| Depreciation | $26,482,880 | DepreciationAmt |
| Book Value | $61,237,755 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $63,829,669 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $15,346,740 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $1 | OtherRevenueAmt |
| Revenue Not Reported | $1 | RevenueNotReportedAmt |
| Revenue Subtotal | $15,346,739 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $15,346,739 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $11,816,609 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $11,816,609 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $11,816,609 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE CORPORATION HAS BEEN DETERMINED TO BE EXEMPT FROM FEDERAL INCOME TAX UNDER THE PROVISIONS OF THE INTERNAL REVENUE CODE SECTION 501 (C)(12), AND THEREFORE NO PROVISION FOR INCOME TAXES IS INCLUDED. THE CORPORATION UTILIZES THE ACCOUNTING REQUIREMENTS ASSOCIATED WITH UNCERTAINTY IN INCOME TAXES USING THE PROVISIONS OF FINANCIAL ACCOUNTING STANDARDS BOARD (FASB) ASC 740, INCOME TAXES. USING THAT GUIDANCE, TAX POSITIONS INITIALLY NEED TO BE RECOGNIZED IN THE FINANCIAL STATEMENTS WHEN IT IS MORE-LIKELY-THAN-NOT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE TAX AUTHORITIES. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. AS OF DECEMBER 31, 2025 AND 2024, THE CORPORATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | ROUNDING 1. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | BRIAN MACMANUS | PersonNm |
| Title | GENERAL MANAGER | TitleTxt |
| Base Compensation Filing Org | $216,839 | BaseCompensationFilingOrgAmt |
| Compensation Based On Rltd Orgs | $0 | CompensationBasedOnRltdOrgsAmt |
| Bonus Filing Organization | $0 | BonusFilingOrganizationAmount |
| Bonus Related Organizations | $0 | BonusRelatedOrganizationsAmt |
| Other Compensation Filing Org | $0 | OtherCompensationFilingOrgAmt |
| Other Compensation Rltd Orgs | $0 | OtherCompensationRltdOrgsAmt |
| Deferred Compensation Flng Org | $0 | DeferredCompensationFlngOrgAmt |
| Deferred Comp Rltd Orgs | $0 | DeferredCompRltdOrgsAmt |
| Nontaxable Benefits Filing Org | $0 | NontaxableBenefitsFilingOrgAmt |
| Nontaxable Benefits Rltd Orgs | $0 | NontaxableBenefitsRltdOrgsAmt |
| Total Compensation Filing Org | $216,839 | TotalCompensationFilingOrgAmt |
| Total Compensation Rltd Orgs | $0 | TotalCompensationRltdOrgsAmt |
| Comp Report Prior990 Filing Org | $0 | CompReportPrior990FilingOrgAmt |
| Comp Report Prior990 Rltd Orgs | $0 | CompReportPrior990RltdOrgsAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (10 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE CORPORATION IS A MEMBER OWNED ENTITY. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE MEMBER/OWNERS ELECT MEMBERS TO THE BOARD OF DIRECTORS FOR SPECIFIC GEOGRAPHIC REGIONS SERVED BY THE CORPORATION. MEMBERS FROM EACH GEOGRAPHIC AREA CAN APPLY TO RUN FOR THE BOARD OF DIRECTORS AND MUST ACQUIRE 20 MEMBER SIGNATURES ON A PETITION. EACH MEMBER/OWNER VOTES FOR ALL DIRECTORS BEING ELECTED IN ANY GIVEN YEAR. ELECTIONS ARE ON A STAGGERED TERM BASIS. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE MEMBER/OWNERS APPROVE BY-LAW CHANGES. |
| FORM 990, PART VI, SECTION A, LINE 8B | THERE ARE NO COMMITTEES THAT HAVE ANY AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE 990 WILL BE INCLUDED IN THE ELECTRONIC BOARD PACKET FOR REVIEW BY BOARD MEMBERS PRIOR TO THE MEETING WHERE THE 990 WILL BE REVIEWED AND APPROVED AS A REGULAR AGENDA ITEM PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL EMPLOYEES SIGN AN ETHICS COMPLIANCE STATEMENT WHICH INCLUDES A CONFLICT OF INTEREST STATEMENT UPON EMPLOYMENT WITH THE CORPORATION AND ANNUALLY THEREAFTER. THESE STATEMENTS ARE FILED IN PERSONNEL FOLDERS. THE BOARD MEMBERS ALSO SIGN THE ETHICS COMPLIANCE STATEMENT AND THE ADMINISTRATIVE SERVICES MANAGER MAINTAINS A FOLDER FOR EACH BOARD MEMBER. THE AUDIT COMMITTEE OF THE BOARD OF DIRECTORS IS RESPONSIBLE FOR MONITORING, INVESTIGATING AND RESOLVING ANY REPORTED CONFLICTS OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE BOARD OF DIRECTORS DETERMINES COMPENSATION FOR THE GENERAL MANAGER. THE BOARD DELIBERATES AND APPROVES IN EXECUTIVE SESSION, WHICH ACTION IS CONFIRMED IN BOARD MINUTES. |
| FORM 990, PART VI, SECTION C, LINE 19 | ALL DOCUMENTS OTHER THAN THOSE SPECIFICALLY PROTECTED ARE AVAILABLE UPON REQUEST UNDER THE TEXAS PUBLIC INFORMATION ACT. THE FORM 990 IS AVAILABLE ON GUIDESTAR AS WELL. |
| FORM 990, PART XI, LINE 9: | ROUNDING 1. CAPITAL CONTRIBUTIONS 724,266. NET INCREASE IN MEMBERSHIPS 61,966. |
| FORM 990, PART XII, LINE 2C | NO CHANGES FROM PRIOR YEAR. |