Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
EIN 23-7440954 • 501(c)12 • Winona, TX
Profile
To furnish a water supply for general farm use and domestic purposes to approximately 670 individuals residing in the rural community of waters bluff and starrville, texas, and the surrounding rural areas.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
80th percentile
Higher debt load relative to assets than 80% of similar nonprofits.
Liabilities / Revenue
65th percentile
Higher debt load relative to revenue than 65% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
91st percentile
Higher top officer pay than 91% of similar nonprofits.
Top officer pay equals 6.2% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Assets
Down$2,212,840
Down $915,644 (-29%) from 2023
Liabilities
Down$1,055,793
Down $335,115 (-24%) from 2023
Net Assets
Down$1,157,047
Down $580,529 (-33%) from 2023
Revenue
Up$880,385
Up $365,143 (+71%) from 2023
Expenses
Up$849,460
Up $19,864 (+2.4%) from 2023
Net Income
Up$30,925
Up $345,279 (+110%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To furnish a water supply for general farm use and domestic purposes to approximately 599 individuals residing in the rural community of Waters Bluff and Starrville, Texas, and the surrounding rural areas.
Provide water services to starrville and the surrounding area in northern smith county.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,529,192 | $1,962,327 | ▼ $566,865 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $773,268 | $1,157,047 | ▲ $383,779 |
| Rtn Earn Endowment Incm Other Fnds | $964,308 | $0 | ▼ $964,308 |
| Cash and Non-Interest-Bearing Accounts | $354,067 | $113,700 | ▼ $240,367 |
| Savings and Temporary Cash Investments | $106,263 | $77,812 | ▼ $28,451 |
| Accounts Receivable | $110,737 | $41,752 | ▼ $68,985 |
| Inventories for Sale or Use | $17,249 | $17,249 | → $0 |
| Prepaid Expenses and Deferred Charges | $10,976 | $0 | ▼ $10,976 |
| Cap Stk Tr Prin Current Funds | $0 | $0 | → $0 |
| Total Assets | $3,128,484 | $2,212,840 | ▼ $915,644 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $888,429 | $832,034 | ▼ $56,395 |
| Other Liabilities | $408,319 | $183,109 | ▼ $225,210 |
| Accounts Payable and Accrued Expenses | $94,160 | $40,650 | ▼ $53,510 |
| Total Liabilities | $1,390,908 | $1,055,793 | ▼ $335,115 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,737,576 | $1,157,047 | ▼ $580,529 |
| Total Liabilities and Net Assets / Fund Balance | $3,128,484 | $2,212,840 | ▼ $915,644 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $1,784,698 | $984,619 | $2,769,317 |
| Equipment | $106,733 | $168,946 | $275,679 |
| Land | $56,881 | - | $56,881 |
| Buildings | $14,015 | $39,897 | $53,912 |
| Other Land Buildings | $0 | $14,460 | $14,460 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Brandi Martin | Office Admin | PT | $54,267 | $54,267 |
| Name | Title |
|---|---|
| Chuck Demaree | President |
| John Weaver | Vice-president |
| Helen Lowry | Director |
| Jason Adair | Director |
| Renny Reed | Director |
| Stacey Gates | Director |
| Peggy Childress | Secretary |
| Line Item | Amount |
|---|---|
| Other Expenses | $613,747 |
| Salaries, Compensation, and Employee Benefits | $235,713 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $165,161 | - | - | $165,161 |
| Depreciation Depletion | $104,467 | - | - | $104,467 |
| Insurance | $59,479 | - | - | $59,479 |
| Current Officers, Directors, Trustees, and Key Employees | $54,267 | - | - | $54,267 |
| Interest | $51,441 | - | - | $51,441 |
| Office Expenses | $48,587 | - | - | $48,587 |
| Fees for Services Accounting | $33,316 | - | - | $33,316 |
| All Other Expenses | $23,879 | - | - | $23,879 |
| Other Expenses | $18,206 | - | - | $18,206 |
| Payroll Taxes | $16,285 | - | - | $16,285 |
| Fees for Services Other | $6,649 | - | - | $6,649 |
| Conferences and Meetings | $1,445 | - | - | $1,445 |
| Advertising | $1,053 | - | - | $1,053 |
| Fees for Services Legal | $180 | - | - | $180 |
| Total Functional Expenses | $849,460 | $0 | $0 | $849,460 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $849,460 |
| Total Expenses per Form 990 | $849,460 |
| Total Expenses per Audited Statements | $835,135 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $-14,325 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Deferred Revenues | $107,626 |
| Customer Deposits | $63,855 |
| Accrued Expenses | $11,628 |
“Star mountain water supply corporation (smwsc) provides water to its approximately 790 members. Each of its members are residents of the rural community serviced by smwsc.”
“Members of star mountain water supply elect the directors who oversee the corporation.”
“The board of directors cannot make any changes to the bylaws of the corporation without the approval of the members by a vote.”
“A copy of the form 990 and all related schedules is reviewed by star mountain water supply corporation's officers each year before it is filed.”
“Compensation, relationships, contracts, transactions, and any other event described in the organization's conflict of interest policy are regularly reviewed and addressed in order to prevent any occurance of a conflict of interest. In the event that such a conflict arises, the officer or director is required to disclose the material facts as to the relationship or interest resulting in the conflict and abstain from discussion and voting, as a matter of record, on that issue. The board will hold a meeting to deliberate the actions needed to address such a conflict when it arises.”
“Star mountain water supply corporation (smwsc) has only one regularly scheduled employee. This employee's compensation, as well as the compensation of any other personnel temporarily employed, is determined, reviewed, and voted on by the board. However, there is no written policy stating the procedures for setting employee compensation. The ethical standards and conflict of interest policy in place states that "no officer or director of the corporation shall be entitled to any compensation for or in consideration of the execution of his or her duties as officer or director."”
“Star mountain water supply is subject to open records. It provides its governing body documents, policies, and financial statements to the public upon request.”
“Amortization of aid to construction 14,325. Contributed equity grant -964,308.”
“The corporation has adopted the provisions of fasb asc 740-10, accounting for income taxes. The corporationrecorded no adjustments as a result of this implementation. Although the corporation is a tax exempt entity as described above, it can incur taxes for unrelated business operations that are not part of its tax exempt purposes. The corporation records a liability for uncertain tax positions when it is probable that a loss has been incurred and the amount can be reasonably estimated. The corporation continually evaluates expiring statutes of limitations, audits, proposed settlements, changes in tax law and new authoritative rulings. There were no unrecognized tax benefits identified or recorded as liabilities for the years ended december 31, 2024 and 2023.”
“Amortization of aid to construction”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 40650 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 110737 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 41752 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | PROVIDE WATER SERVICES TO STARRVILLE AND THE SURROUNDING AREA IN NORTHERN SMITH COUNTY. |
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| IRS990/AdvertisingGrp/TotalAmt | 0 | 1053 |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 75792 |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 54267 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
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| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1445 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYOtherExpensesAmt | 0 | 613747 |
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| IRS990/CYRevenuesLessExpensesAmt | 0 | 30925 |
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| IRS990/CYTotalExpensesAmt | 0 | 849460 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
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| IRS990/CYTotalRevenueAmt | 0 | 880385 |
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| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 104467 |
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| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 33316 |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 180 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 6649 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 6649 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
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| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 30.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
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| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
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| IRS990/InventoriesForSaleOrUseGrp/EOYAmt | 0 | 17249 |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 18206 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 74019 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 47300 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18206 |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 183109 |
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| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 165161 |
| IRS990/OtherSourcesGrossIncomeAmt | 0 | 148737 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 16285 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16285 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 773268 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 0 |
| IRS990/PrincipalOfficerNm | 0 | JASON ADAIR |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 338529 |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 221000 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | WATER SALES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRANSFER/INSTALL FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 661457 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 70191 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 661457 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 70191 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 611868 |
| IRS990/PYOtherRevenueAmt | 0 | 652 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 514590 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -314354 |
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| IRS990/PYTotalExpensesAmt | 0 | 829596 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 515242 |
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| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 731648 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
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| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 77812 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 14015 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 39897 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 53912 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 106733 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 168946 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 275679 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -14325 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 849460 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
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| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 56881 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 1784698 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 984619 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 2769317 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | -14325 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 14460 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 14460 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 63855 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 11628 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 107626 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CUSTOMER DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED EXPENSES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEFERRED REVENUES |
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| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 880385 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION HAS ADOPTED THE PROVISIONS OF FASB ASC 740-10, ACCOUNTING FOR INCOME TAXES. THE CORPORATIONRECORDED NO ADJUSTMENTS AS A RESULT OF THIS IMPLEMENTATION. ALTHOUGH THE CORPORATION IS A TAX EXEMPT ENTITY AS DESCRIBED ABOVE, IT CAN INCUR TAXES FOR UNRELATED BUSINESS OPERATIONS THAT ARE NOT PART OF ITS TAX EXEMPT PURPOSES. THE CORPORATION RECORDS A LIABILITY FOR UNCERTAIN TAX POSITIONS WHEN IT IS PROBABLE THAT A LOSS HAS BEEN INCURRED AND THE AMOUNT CAN BE REASONABLY ESTIMATED. THE CORPORATION CONTINUALLY EVALUATES EXPIRING STATUTES OF LIMITATIONS, AUDITS, PROPOSED SETTLEMENTS, CHANGES IN TAX LAW AND NEW AUTHORITATIVE RULINGS. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | AMORTIZATION OF AID TO CONSTRUCTION |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 849460 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 183109 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 880385 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 880385 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 835135 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | STAR MOUNTAIN WATER SUPPLY CORPORATION (SMWSC) PROVIDES WATER TO ITS APPROXIMATELY 790 MEMBERS. EACH OF ITS MEMBERS ARE RESIDENTS OF THE RURAL COMMUNITY SERVICED BY SMWSC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS OF STAR MOUNTAIN WATER SUPPLY ELECT THE DIRECTORS WHO OVERSEE THE CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS CANNOT MAKE ANY CHANGES TO THE BYLAWS OF THE CORPORATION WITHOUT THE APPROVAL OF THE MEMBERS BY A VOTE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | A COPY OF THE FORM 990 AND ALL RELATED SCHEDULES IS REVIEWED BY STAR MOUNTAIN WATER SUPPLY CORPORATION'S OFFICERS EACH YEAR BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | COMPENSATION, RELATIONSHIPS, CONTRACTS, TRANSACTIONS, AND ANY OTHER EVENT DESCRIBED IN THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ARE REGULARLY REVIEWED AND ADDRESSED IN ORDER TO PREVENT ANY OCCURANCE OF A CONFLICT OF INTEREST. IN THE EVENT THAT SUCH A CONFLICT ARISES, THE OFFICER OR DIRECTOR IS REQUIRED TO DISCLOSE THE MATERIAL FACTS AS TO THE RELATIONSHIP OR INTEREST RESULTING IN THE CONFLICT AND ABSTAIN FROM DISCUSSION AND VOTING, AS A MATTER OF RECORD, ON THAT ISSUE. THE BOARD WILL HOLD A MEETING TO DELIBERATE THE ACTIONS NEEDED TO ADDRESS SUCH A CONFLICT WHEN IT ARISES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | STAR MOUNTAIN WATER SUPPLY CORPORATION (SMWSC) HAS ONLY ONE REGULARLY SCHEDULED EMPLOYEE. THIS EMPLOYEE'S COMPENSATION, AS WELL AS THE COMPENSATION OF ANY OTHER PERSONNEL TEMPORARILY EMPLOYED, IS DETERMINED, REVIEWED, AND VOTED ON BY THE BOARD. HOWEVER, THERE IS NO WRITTEN POLICY STATING THE PROCEDURES FOR SETTING EMPLOYEE COMPENSATION. THE ETHICAL STANDARDS AND CONFLICT OF INTEREST POLICY IN PLACE STATES THAT "NO OFFICER OR DIRECTOR OF THE CORPORATION SHALL BE ENTITLED TO ANY COMPENSATION FOR OR IN CONSIDERATION OF THE EXECUTION OF HIS OR HER DUTIES AS OFFICER OR DIRECTOR." |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | STAR MOUNTAIN WATER SUPPLY IS SUBJECT TO OPEN RECORDS. IT PROVIDES ITS GOVERNING BODY DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | AMORTIZATION OF AID TO CONSTRUCTION 14,325. CONTRIBUTED EQUITY GRANT -964,308. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
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| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
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| IRS990/TotalAssetsEOYAmt | 0 | 2212840 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3128484 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2212840 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 144974 |
| IRS990/TotalEmployeeCnt | 0 | 6 |
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| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 849460 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 849460 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1390908 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1055793 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1390908 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1055793 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1737576 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1157047 |
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| IRS990/TotalProgramServiceRevenueAmt | 0 | 731648 |
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| IRS990/TotalVolunteersCnt | 0 | 0 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2212840 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | PO BOX 528 |
| IRS990/USAddress/CityNm | 0 | WINONA |
| IRS990/USAddress/StateAbbreviationCd | 0 | TX |
| IRS990/USAddress/ZIPCd | 0 | 75792 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | WWW.SMWSC.COM |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-07 |
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| ReturnHeader/Filer/BusinessNameControlTxt | 0 | STAR |
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| ReturnHeader/Filer/PhoneNum | 0 | 9038773096 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | PO BOX 528 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | WINONA |
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