Global Water Resources (GWRS) 10-Q 7 May 20 2020 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2020	May 04, 2020
Document And Entity Information [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Period End Date	Mar. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Trading Symbol	GWRS
Entity Registrant Name	Global Water Resources, Inc.
Entity Central Index Key	0001434728
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Accelerated filer	Accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Shell Company	false
Entity File Number	001-37756
Entity Tax Identification Number	90-0632193
Entity Address, Address Line One	21410 N. 19th Avenue #220
Entity Address, City or Town	Phoenix,
Entity Address, State or Province	AZ
Entity Address, Postal Zip Code	85027
City Area Code	480
Local Phone Number	360-7775
Security Exchange Name	NASDAQ
Document Quarterly Report	true
Document Transition Report	false
Entity Interactive Data Current	Yes
Entity Incorporation, State or Country Code	DE
Entity Common Stock, Shares Outstanding		22,537,381
Title of 12(b) Security	Common Stock, par value $0.01 per share

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
PROPERTY, PLANT AND EQUIPMENT:
Property, plant and equipment	$ 329,331	$ 326,303
Less accumulated depreciation	(94,956)	(92,749)
Net property, plant and equipment	234,375	233,554
CURRENT ASSETS:
Cash and cash equivalents	17,137	7,513
Accounts receivable — net	1,701	1,631
Customer payments in-transit	265	0
Due from affiliates	0	426
Unbilled revenue	2,116	2,048
Prepaid expenses and other current assets	747	675
Total current assets	21,966	12,293
OTHER ASSETS:
Goodwill	4,398	4,398
Intangible assets — net	12,554	12,554
Regulatory assets	1,696	1,715
Restricted cash	1,723	1,582
Other noncurrent assets	22	17
Total other assets	20,393	20,266
TOTAL ASSETS	276,734	266,113
CURRENT LIABILITIES:
Accounts payable	674	992
Accrued expenses	7,403	7,546
Deferred revenue	22	0
Customer and meter deposits	1,522	1,445
Long-term debt and capital leases — current portion	119	117
Total current liabilities	9,740	10,100
NONCURRENT LIABILITIES:
Long-term debt and capital leases	114,629	114,664
Deferred revenue - ICFA	17,422	17,372
Regulatory liability	8,845	8,803
Advances in aid of construction	67,901	67,621
Contributions in aid of construction — net	14,384	14,520
Deferred income tax liabilities — net	5,130	4,919
Acquisition liability	1,773	1,773
Other noncurrent liabilities	1,876	1,669
Total noncurrent liabilities	231,960	231,341
Total liabilities	241,700	241,441
Commitments and contingencies (Refer to Note 16)
SHAREHOLDERS' EQUITY:
Common stock, $0.01 par value, 60,000,000 shares authorized; 22,636,420 and 21,636,420 shares issued as of March 31, 2020 and December 31, 2019, respectively.	226	216
Treasury stock, 99,039 shares at March 31, 2020 and December 31, 2019.	(1)	(1)
Paid in capital	34,809	24,457
Retained earnings	0	0
Total shareholders' equity	35,034	24,672
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY	$ 276,734	$ 266,113

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Mar. 31, 2020	Dec. 31, 2019
Statement of Financial Position [Abstract]
Common stock, par value (in dollars per share)	$ 0.01
Common stock, authorized (in shares)	60,000,000
Common stock, issued (in shares)	22,636,420	21,636,420
Treasury Stock, Shares	(99,039)	(99,039)

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
REVENUES:
Water services	$ 3,388	$ 3,138
Wastewater and recycled water services	4,823	4,569
Unregulated revenues	19	16
Total revenues	8,230	7,723
OPERATING EXPENSES:
Operations and maintenance	2,232	1,723
Operations and maintenance - related party	0	415
General and administrative	2,088	2,375
Depreciation and amortization	2,113	2,011
Total operating expenses	6,433	6,524
OPERATING INCOME	1,797	1,199
OTHER INCOME (EXPENSE):
Interest income	52	57
Interest expense	(1,338)	(1,360)
Other	49	1,068
Other - related party	0	27
Total other expense	(1,237)	(208)
INCOME BEFORE INCOME TAXES	560	991
INCOME TAX EXPENSE	206	342
NET INCOME	$ 354	$ 649
Basic earnings per common share	$ 0.02	$ 0.03
Diluted earnings per common share	0.02	0.03
Dividends declared per common share	$ 0.07	$ 0.07
Weighted average number of common shares used in the determination of:
Basic	22,333,425	21,471,296
Diluted	22,391,930	21,493,436

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	Total	Common Stock	Treasury Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Common Stock	Common StockAdditional Paid-in Capital [Member]
BALANCE at the beginning (in shares) at Dec. 31, 2018	(59,174)	(21,530,470)
BALANCE, at the beginning at Dec. 31, 2018	$ 27,871	$ 215	$ (1)	$ 27,657	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Dividend declared	(1,537)			(888)
Dividends					(649)
Net Income (Loss) Attributable to Parent	$ 649				649
BALANCE at the end (in shares) at Mar. 31, 2019	(59,174)	(21,530,470)
BALANCE, at the end at Mar. 31, 2019	$ 27,048	$ 215	(1)	26,834	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
APIC, Share-based Payment Arrangement, Recognition and Exercise	$ 65			65
Common Stock, Shares	(21,636,420)
BALANCE at the beginning (in shares) at Dec. 31, 2019	(99,039)	(21,636,420)
BALANCE, at the beginning at Dec. 31, 2019	$ 24,672	$ 216	(1)	24,457	0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Stock Issued During Period, Value, New Issues		$ 10				$ 11,521	$ 11,511
Dividend declared	$ (1,628)			(1,274)
Dividends					(354)
Sale of Stock, Number of Shares Issued in Transaction	870,000					1,000,000
Net Income (Loss) Attributable to Parent	$ 354				354
BALANCE at the end (in shares) at Mar. 31, 2020	(99,039)	(22,636,420)
BALANCE, at the end at Mar. 31, 2020	$ 35,034	$ 226	$ (1)	34,809	$ 0
Increase (Decrease) in Stockholders' Equity [Roll Forward]
APIC, Share-based Payment Arrangement, Recognition and Exercise	$ 115			$ 115
Common Stock, Shares	(22,636,420)

CONSOLIDATED STATEMENT OF SHARE

CONSOLIDATED STATEMENT OF SHAREHOLDERS' EQUITY (Parenthetical) - $ / shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Statement of Stockholders' Equity [Abstract]
Subsequent Event Monthly Dividends declared per common share (in dollars per share)	$ 0.07	$ 0.07

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
CASH FLOWS FROM OPERATING ACTIVITIES:
Net income	$ 354	$ 649
Adjustments to reconcile net income to net cash provided by operating activities:
Deferred compensation	(582)	178
Depreciation and amortization	2,113	2,011
Amortization of deferred debt issuance costs and discounts	14	50
Loss on equity investment	0	70
Other (gains) and losses	2	(2)
Provision for doubtful accounts receivable	40	7
Deferred income tax expense	210	247
Changes in assets and liabilities
Accounts receivable	(111)	146
Other current assets	21	(83)
Accounts payable and other current liabilities	587	415
Other noncurrent assets	20	18
Other noncurrent liabilities	502	78
Net cash provided by operating activities	3,170	3,784
CASH FLOWS FROM INVESTING ACTIVITIES:
Capital expenditures	(3,525)	(1,798)
Other cash flows from investing activities	(9)	0
Net cash used in investing activities	(3,534)	(1,798)
CASH FLOWS FROM FINANCING ACTIVITIES:
Dividends paid	(1,629)	(1,537)
Advances in aid of construction	280	147
Principal payments under capital lease	(26)	(12)
Refunds of advances for construction	0	(11)
Loan borrowings	0	31
Loan repayments	(17)	(36)
Proceeds from sale of stock	11,739	0
Debt issuance costs paid	0	(20)
Payments of offering costs for sale of stock	(218)	0
Net cash (used) provided by financing activities	10,129	(1,438)
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents, Period Increase (Decrease), Excluding Exchange Rate Effect	9,765	548
Cash and cash equivalents	17,137	13,303
Restricted Cash, Cash Equivalents, Noncurrent	1,723	442
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 18,860	$ 13,745

Statement of Cash Flows, Supple

Statement of Cash Flows, Supplemental Disclosures (Tables)	3 Months Ended
	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Schedule of Supplemental Cash Flow Information	For the Three Months Ended March 31, 2020 2019 Supplemental cash flow information: Cash paid for interest $ 4 $ 6 Non-cash financing and investing activities: Capital expenditures included in accounts payable and accrued liabilities $ 1,046 $ 646 Contributions in aid of construction - loan forgiveness $ — $ 31

Description of Business, Basis

Description of Business, Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Description of Business, Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements	BASIS OF PRESENTATION, CORPORATE TRANSACTIONS, SIGNIFICANT ACCOUNTING POLICIES, AND RECENT ACCOUNTING PRONOUNCEMENTS Basis of Presentation and Principles of Consolidation The condensed consolidated financial statements of Global Water Resources, Inc. (the “Company”, “GWRI”, “we”, “us”, or “our”) and related disclosures as of March 31, 2020 and for the three months ended March 31, 2020 and 2019 are unaudited. The December 31, 2019 condensed consolidated balance sheet data was derived from the Company’s audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These financial statements follow the same accounting policies and methods of their application as the Company’s most recent annual consolidated financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2019. In our opinion, these financial statements include all normal and recurring adjustments necessary for the fair statement of the results for the interim period. The results of operations for the three months ended March 31, 2020 are not necessarily indicative of the results to be expected for the full year, due to the seasonality of our business. The Company prepares its financial statements in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC"). The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The Company qualifies as an “emerging growth company”, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), under the rules and regulations of the SEC. An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise applicable generally to public companies. The Company elected to take advantage of these provisions for up to five years or such earlier time that the Company is no longer an emerging growth company. The Company has elected to take advantage of some of the reduced disclosure obligations regarding financial statements. Also, as an emerging growth company the Company can elect to delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has chosen to take advantage of this extended accounting transition provision. Corporate Transactions Sale of certain MXA and WMA contracts In September 2013, the Company sold its Wastewater Facilities Main Extension Agreements (“MXA”) and Offsite Water Management Agreements (“WMA") for the contemplated Loop 303 service area along with their related rights and obligations to EPCOR Water Arizona Inc. (“EPCOR”) (collectively the “Transfer of Project Agreement”, or “Loop 303 Contracts”). Pursuant to the Transfer of Project Agreement, EPCOR agreed to pay GWRI approximately $4.1 million over a multi-year period. The Company received the final $1.0 million of proceeds in March 2019 and recorded the amount in other income. Stipulated Condemnation of the Operations and Assets of Valencia Water Company, Inc. On July 14, 2015, the Company closed the stipulated condemnation to transfer the operations and assets of Valencia Water Company, Inc. ("Valencia") to the City of Buckeye. Terms of the condemnation were agreed upon through a settlement agreement and stipulated final judgment of condemnation wherein the City of Buckeye acquired all the operations and assets of Valencia and assumed operation of the utility upon close. The City of Buckeye is obligated to pay the Company a growth premium equal to $3,000 for each new water meter installed within Valencia’s prior service areas in the City of Buckeye, for a 20-year period ending December 31, 2034, subject to a maximum payout of $45.0 million over the term of the agreement. The Company received growth premiums of $0.1 million for both the three months ended March 31, 2020 and 2019. Private Letter Ruling On June 2, 2016, the Company received a Private Letter Ruling from the Internal Revenue Service ("IRS") that, for purposes of deferring the approximately $19.4 million gain realized from the condemnation of the operations and assets of Valencia, determined that the assets converted upon the condemnation of such assets could be replaced through certain reclamation facility improvements contemplated by the Company under Internal Revenue Code §1033 as property similar or related in service or use. In June 2016, the Company converted all operating subsidiaries from corporations to limited liability companies to take full advantage of the benefits of such ruling. Pursuant to Internal Revenue Code §1033, the Company would have been able to defer the gain on condemnation through the end of 2017, which was subsequently extended through the end of 2020. The Company fully deferred the remaining tax liability during the three months ended March 31, 2020. Acquisition of Red Rock Utilities On October 16, 2018, the Company completed the acquisition of Red Rock Utilities ("Red Rock"), an operator of a water and a wastewater utility with service areas in the Pima and Pinal counties of Arizona, for a purchase price of $5.9 million. The acquisition added over 1,650 connections and approximately 9 square miles of service area. The Company is obligated to pay to the seller a growth premium equal to $750 for each new account established within three specified growth premium areas, commencing in each area on the date of the first meter installation and ending on the earlier of ten twenty Arizona Corporation Commission (the “ACC”) Tax Docket The Company had regulatory assets of $1.7 million at both March 31, 2020 and December 31, 2019, and regulatory liabilities of $0.6 million at both March 31, 2020 and December 31, 2019 related to the Federal Tax Cuts and Jobs Act (the "TCJA") signed into law on December 22, 2017. Under ASC 740, Income Taxes , the tax effects of changes in tax laws must be recognized in the period in which the law is enacted. ASC 740 also requires deferred income tax assets and liabilities to be measured at the enacted tax rate expected to apply when temporary differences are to be realized or settled. Thus, at the date of enactment, the Company’s deferred income taxes were re-measured based upon the new tax rate. For the Company’s regulated entities, substantially all of the change in deferred income taxes is recorded as an offset to either a regulatory asset or liability because the impact of changes in the rates are expected to be recovered from or refunded to customers. On December 20, 2017, the ACC opened a docket to address the utility ratemaking implications of the TCJA. The ACC subsequently approved an order in February 2018 requiring Arizona utilities to apply regulatory accounting treatment, which includes the use of regulatory assets and regulatory liabilities, to address all impacts from the enactment of the TCJA. On September 20, 2018, the ACC issued Rate Decision No. 76901, which set forth the reductions in revenue for our Santa Cruz, Palo Verde, Greater Tonopah and Northern Scottsdale utilities due to the lower corporate tax rates under the TCJA. Rate Decision No. 76901 adopted a phase-in approach for the reductions to match the phase-in of our revenue requirement under Rate Decision No. 74364 enacted in February 2014. In 2019, the aggregate annual reductions in revenue for our Santa Cruz, Palo Verde, Greater Tonopah, and Northern Scottsdale utilities was approximately $890,000. In 2021, the final year of the phase-in, the aggregate annual reductions in revenue for our Santa Cruz, Palo Verde, Tonopah, and Northern Scottsdale utilities will be approximately $1.1 million. The ACC also approved a carrying cost of 4.25% on regulatory liabilities resulting from the difference of the fully phased-in rates to be applied in 2021 versus the phased-in rates refunded in the years leading up to 2021 (i.e. 2018 through 2020). Rate Decision No. 76901, however, did not address the impacts of the TCJA on accumulated deferred income taxes (“ADIT”), including excess ADIT (“EADIT”). Following the ACC's request for a proposal, the Company made its proposal in filings on December 19, 2018 and July 1, 2019. ACC Staff reviewed the Company's filing and requested that the Company defer tariff revisions until such revisions can be considered in the next rate case. ACC Staff also requested that the Company defer consideration of the regulatory assets and regulatory liabilities associated with 2018 EADIT amortization. On July 18, 2019, the Company made a filing proposing these items be deferred to the next rate case. Refer to " — Recent Rate Case Activity — ACC Rate Case" for additional information regarding the Company's next rate case. On November 27, 2018, February 20, 2019, February 28, 2019, and January 23, 2020, the ACC adopted orders relating to the funding for income taxes on contributions in aid of construction (“CIAC”) and advances in aid of construction (“AIAC”) (which became taxable for our regulated utilities under the TCJA). Those orders 1) require that under the hybrid sharing method, a contributor will pay a gross-up to the utility consisting of 55% of the income tax expense with the utility covering the remaining 45% of the income tax expense; 2) remove the full gross-up method option for Class A and B utilities and their affiliates (which includes all of our utilities); 3) ensure proper ratemaking treatment of a utility using the self-pay method; 4) clarify that pass-through entities that are owned by a “C” corporation can recover tax expense according to methods allowed; and 5) require Class A and B utilities to self-pay the taxes associated with hook-up fee contributions but permit using a portion of the hook-up fees to fund these taxes. The Company's utilities have adopted the hybrid sharing method for income tax on CIAC and AIAC. ACC Rate Case On March 20, 2019, the Company filed a motion with the ACC to request an order for certain of our utilities to file a rate case. Thereafter, on April 26, 2019, the ACC issued Decision No. 77168, which requires all of our utilities to file a rate case no later than June 30, 2020, using the twelve months ending December 31, 2019 as the test year for the rate case. Due to the COVID-19 pandemic, on April 14, 2020, we filed a request to extend the deadline for filing of a rate case to August 17, 2020. On May 5, 2020, the ACC extended the deadline to August 28, 2020. We are in the initial stages of evaluating and preparing for the rate case, but we anticipate requesting a moderate increase in rates. There is no guarantee, however, that the ACC will approve a rate increase, or take any other actions as a result of the rate case. Further, it is possible that the ACC may determine to decrease future rates. 2020 Common Stock Offering On January 21, 2020, the Company completed a public offering of 870,000 shares of common stock at a public offering price per share of $12.50, for gross proceeds of $10.9 million. On January 30, 2020, an additional 130,000 shares of common stock were issued at the public offering price of $12.50 per share, for gross proceeds of $1.6 million, resulting in total proceeds from the offering of approximately $12.5 million. The issuance of the additional shares was completed pursuant to the exercise in full of the underwriter's over-allotment option. Total net proceeds of approximately $11.5 million were received after deducting underwriting discounts and commissions and offering expenses payable by us, which collectively totaled approximately $1.0 million. Significant Accounting Policies Basic and Diluted Earnings per Common Share As of March 31, 2020, the Company had 632,500 options outstanding to acquire an equivalent number of shares of GWRI common stock. For the three months ended March 31, 2020, 386,896 options equated to 58,505 common share equivalents, which were included within the calculation of diluted earnings per share. The remaining 245,604 options outstanding were not included within the calculation of diluted earnings per share for the three months ended March 31, 2020, as to do so would be antidilutive. As of March 31, 2019, the Company had 498,103 options outstanding to acquire an equivalent number of shares of GWRI common stock. For the three months ended March 31, 2019, 100,000 options equated to 22,140 common share equivalents, which were included within the calculation of diluted earnings per share. The remaining 398,103 options outstanding were not included within the calculation of diluted earnings per share for the three months ended March 31, 2019, as to do so would be antidilutive. Refer to Note 14 – “Deferred Compensation Awards” for additional information regarding the option grants. Recent Accounting Pronouncements Recently Adopted Accounting Standards In August 2018, the Financial Accounting Standards Board ("FASB") issued ASU 2018-13, Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (Topic 820) ("ASU 2018-13"). ASU 2018-13 changes the fair value disclosure requirements including new, eliminated, and modified disclosure requirements of ASC 820. Specifically, the ASU requires the addition of disclosures for Level 3 fair value measurements with unrealized gains and losses included in other comprehensive income and disclosure of the range and weighted average used to develop significant unobservable inputs for Level 3 measurements. The Company implemented ASU 2018-13 on January 1, 2020. The implementation did not result in material changes to our consolidated financial statements. Future Adoption of Accounting Standards In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”, or "ASC 842"). ASU 2016-02 requires lessees to record a right-of-use asset and corresponding lease obligation for lease arrangements with a term of greater than twelve months. ASU 2016-02 requires additional disclosures about leasing arrangements and requires the use of the modified retrospective method, which will require adjustment to all comparative periods presented in the consolidated financial statements. In July 2018, the FASB issued ASU 2018-10, Codification Improvements to Topic 842 ("ASU 2018-10"). ASU 2018-10 improves various aspects within ASC 842, such as rate implicit in the lease, lessee's reassessment of lease classification, lease term and purchase option, as well as many other aspects of the guidance. In July 2018, the FASB issued ASU 2018-11, Leases Topic 842, Targeted Improvements ("ASU 2018-11"). ASU 2018-11 provides entities the option to elect not to recast the comparative periods presented when transitioning to ASC 842 and lessors may elect not to separate lease and non-lease components when certain conditions are met. In November 2019, the FASB issued ASU 2019-10, Financial Instruments - Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) ("ASU 2019-10"). ASU 2019-10 amends the effective dates for certain major new accounting standards including those related to leases. Due to qualifying as an emerging growth company, the Company is required to adopt all lease related ASUs on January 1, 2021. The Company is currently assessing the impact that adopting these new standards will have on its consolidated financial statements but does not expect a material effect. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 eliminates Step 2 from the impairment test which requires entities to determine the implied fair value of goodwill to measure if any impairment expense is necessary. Instead, entities will record impairment expenses based on the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2019-10 extended the effective date for this ASU. Due to qualifying as an emerging growth company, the Company is required to adopt the ASU on January 1, 2023. The Company is currently assessing the impact that adopting this new accounting standard will have on its consolidated financial statements.

Regulatory Decision and Related

Regulatory Decision and Related Accounting and Policy Changes	3 Months Ended
	Mar. 31, 2020
Regulated Operations [Abstract]
Regulatory Decision and Related Accounting and Policy Changes	REGULATORY DECISION AND RELATED ACCOUNTING AND POLICY CHANGES Our regulated utilities and certain other balances are subject to regulation by the ACC and meet the requirements for regulatory accounting found within Accounting Standards Codification 980, Regulated Operations ("ASC 980"). In accordance with ASC 980, rates charged to utility customers are intended to recover the costs of the provision of service plus a reasonable return in the same period. Changes to the rates are made through formal rate applications with the ACC, which we have done for all of our operating utilities as described below. On July 9, 2012, we filed formal rate applications with the ACC to adjust the revenue requirements for seven utilities representing a collective rate increase of approximately 28% over 2011 revenue levels. In August 2013, the Company entered into a settlement agreement with ACC Staff, the Residential Utility Consumers Office, the City of Maricopa, and other parties to the rate case. The settlement required approval by the ACC’s Commissioners before it could take effect. In February 2014, the rate case proceedings were completed and the ACC issued Rate Decision No. 74364, effectively approving the settlement agreement. The rulings of the decision include, but are not limited to, the following: • For the Company’s utilities, adjusting for the condemnation of the operations and assets of Valencia and sale of Willow Valley Water Co., Inc. ("Willow Valley"), which occurred in 2015 and 2016, respectively, a collective revenue requirement increase of $3.6 million based on 2011 test year service connections, phased-in over time, with the first increase in January 2015 as follows (in thousands, not updated for the TCJA, refer to Note 1 — "Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements — Corporate Transactions— ACC Tax Docket" Incremental Cumulative 2015 $ 1,083 $ 1,083 2016 887 1,970 2017 335 2,305 2018 335 2,640 2019 335 2,975 2020 335 3,310 2021 335 3,645 Whereas this phase-in of additional revenues was determined using a 2011 test year, to the extent that the number of active service connections increases from 2011 levels, the additional revenues may be greater than the amounts set forth above. On the other hand, if active connections decrease or we experience declining usage per customer, we may not realize all of the anticipated revenues. • Full reversal of the imputation of CIAC balances associated with funds previously received under infrastructure coordination and financing agreements ("ICFAs"), as required in the Company’s last rate case. The reversal restored rate base or future rate base and had a significant impact of restoring shareholder equity on the balance sheet. • The Company has agreed to not enter into any new ICFAs. Existing ICFAs will remain in place, but a portion of future payments to be received under the ICFAs will be considered as hook-up fees, which are accounted for as CIAC once expended on plant. • A 9.5% return on common equity was adopted. On September 20, 2018, the ACC issued Rate Decision No. 76901, which set forth the reductions in revenue for our Santa Cruz, Palo Verde, Greater Tonopah, and Northern Scottsdale utilities due to the TCJA. Rate Decision No. 76901 adopted a phase-in approach for the reductions to match the phase-in of our revenue requirements under Rate Decision No. 74364. Refer to Note 1 — "Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements — Corporate Transactions — ACC Tax Docket" On March 20, 2019, we filed a motion with the ACC to request an order for certain of our utilities to file a rate case. Thereafter, on April 26, 2019, the ACC issued Decision No. 77168, which requires all of our utilities to file a rate case no later than June 30, 2020, using the twelve months ending December 31, 2019 as the test year for the rate case. Due to the COVID-19 pandemic, on April 14, 2020, we filed a request to extend the deadline for filing of a rate case to August 17, 2020. On May 5, 2020, the ACC extended the deadline to August 28, 2020. Refer to Note 1 — "Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements — Corporate Transactions— AC C Rate Case " The following provides additional discussion on accounting and policy changes resulting from Rate Decision No. 74364. Infrastructure Coordination and Financing Agreements – ICFAs are agreements with developers and homebuilders whereby GWRI, the indirect parent of the operating utilities, provides services to plan, coordinate, and finance the water and wastewater infrastructure that would otherwise be required to be performed or subcontracted by the developer or homebuilder. Under the ICFAs, GWRI has a contractual obligation to ensure physical capacity exists through its regulated utilities for water and wastewater to the landowner/developer when needed. This obligation persists regardless of connection growth. Fees for these services are typically a negotiated amount per equivalent dwelling unit for the specified development or portion of land. Payments are generally due in installments, with a portion due upon signing of the agreement, a portion due upon completion of certain milestones, and the final payment due upon final plat approval or sale of the subdivision. The payments are non-refundable. The agreements are generally recorded against the land and must be assumed in the event of a sale or transfer of the land. The regional planning and coordination of the infrastructure in the various service areas has been an important part of GWRI’s business model. In February 2014, the ACC issued Rate Decision No. 74364, and concluded ICFA funds already received would no longer be deemed CIAC for rate making purposes. ICFA funds already received or which had become due prior to the date of Rate Decision No. 74364 were recognized as revenue once the obligations specified in the ICFA were met. Rate Decision No. 74364 prescribes that of the ICFA funds which come due and are paid subsequent to December 31, 2013, 70% of the ICFA funds will be recorded in the associated utility subsidiary as a hook-up fee (“HUF”) liability, with the remaining 30% to be recorded as deferred revenue, which the Company accounts for in accordance with the Company's ICFA revenue recognition policy. A HUF tariff, specifying the dollar value of a HUF for each utility, was approved by the ACC as part of Rate Decision No. 74364. The Company is responsible for assuring the full HUF value is paid from ICFA proceeds, and recorded in its full amount, even if it results in recording less than 30% of the ICFA fee as deferred revenue. The Company will account for the portion allocated to the HUF as a CIAC contribution. However, in accordance with the ACC directives the CIAC is not deducted from rate base until the HUF funds are expended for utility plant. Such funds will be segregated in a separate bank account and used for plant. A HUF liability will be established and will be amortized as a reduction of depreciation expense over the useful life of the related plant once the HUF funds are utilized for the construction of plant. For facilities required under a HUF or ICFA, the utilities must first use the HUF moneys received, after which, it may use debt or equity financing for the remainder of construction. The Company will record 30% of the funds received, up until the HUF liability is fully funded, as deferred revenue, which is to be recognized as revenue once the obligations specified within the ICFA are met, including construction of sufficient operating capacity to serve the customers for which revenue was deferred. As of March 31, 2020 and December 31, 2019, ICFA deferred revenue recorded on the consolidated balance sheet totaled $17.4 million, which represents deferred revenue recorded for ICFA funds received on contracts that had become due prior to Rate Decision No. 74364. Refer to Note 3 — "Revenue Recognition" of the notes to the unaudited condensed consolidated financial statements for additional discussion regarding ICFA revenue. Intangible assets / Regulatory liability – Pursuant to Rate Decision No. 74364, approximately 70% of ICFA funds to be received in the future will be recorded as a HUF, until the HUF is fully funded at the Company’s applicable utility subsidiary. The remaining approximate 30% of future ICFA funds will be recorded at the parent company level and will be subject to the Company’s ICFA revenue recognition accounting policy. As the Company now expects to experience an economic benefit from the approximately 30% portion of future ICFA funds, 30% of the regulatory liability, or $3.4 million, was reversed in 2014. The remaining 70% of the regulatory liability, or $7.9 million, will continue to be recorded on the balance sheet. The intangible assets amortize when the corresponding ICFA funds are received in proportion to the amount of total cash expected to be received under the underlying agreements. The recognition of amortization expense will be partially offset by a corresponding reduction of the regulatory liability.

Revenue from Contract with Cust

Revenue from Contract with Customer	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer	REVENUE RECOGNITION On January 1, 2019, the Company adopted ASC 606 , using the modified retrospective approach. The Company identified its sources of revenue streams that fall within the scope of this guidance and applied the five-step model to all qualifying revenue streams to determine when to recognize revenue. The Company concluded that there is not a material change to how revenue was recognized before and after the adoption of ASC 606; therefore, no cumulative retained earnings adjustment was required. Regulated Revenue The Company's operating revenues are primarily attributable to regulated services based upon tariff rates approved by the ACC. Regulated service revenues consist of amounts billed to customers based on approved fixed monthly fees and consumption fees, as well as unbilled revenues estimated from the last meter reading date to the end of the accounting period utilizing historical customer data recorded as accrued revenue. The measurement of sales to customers is generally based on the reading of their meters, which occurs on a systematic basis throughout the month. At the end of each month, the Company estimates consumption since the date of the last meter reading and a corresponding unbilled revenue is recognized. The unbilled revenue estimate is based upon the number of unbilled days that month and the average daily customer billing rate from the previous month (which fluctuates based upon customer usage). The Company applies the invoice practical expedient and recognizes revenue from contracts with customers in the amount for which the Company has a right to invoice. The Company has the right to invoice for the volume of consumption, service charge, and other authorized charges. The Company satisfies its performance obligation to provide water and wastewater services over time as the services are rendered. Regulated services may be terminated by the customers at will, and, as a result, no separate financing component is recognized for the Company's collections from customers, which generally require payment within 15 days of billing. The Company applies judgment, based principally on historical payment experience, in estimating its customers' ability to pay. The Company has elected to apply the sales tax practical expedient, whereby qualifying excise and other taxes collected from customers and remitted to governmental authorities are not included in reported revenues. Unregulated Revenue Unregulated revenues represent those revenues that are not subject to the ratemaking process of the ACC. Unregulated revenues are limited to rental revenue and imputed revenues resulting from a portion of ICFA funds received. ICFAs are agreements with developers and homebuilders where the Company provides services to plan, coordinate, and finance the water and wastewater infrastructure that would otherwise be required to be performed or subcontracted by the developer or homebuilder. In return, the developers and homebuilders pay the Company an agreed-upon amount per dwelling unit for the specified development or portion of land. In addition, under ICFA agreements, the Company has a contractual obligation to ensure physical capacity exists through its regulated utilities for water and wastewater to the developer when needed. This obligation persists regardless of connection growth. The Company believes that these services are not distinct in the context of the contract because they are highly interdependent with the Company’s ability to provide fitted capacity for water and wastewater services. The Company concluded that the goods and services provided under ICFA contracts constitute a single performance obligation. IFCA revenue is recognized at a point in time when the Company has the necessary capacity in place within its infrastructure to provide water/wastewater services to the developer. The Company exercises judgment when estimating the number of equivalent dwelling units that the Company has capacity to serve. Disaggregated Revenues For the three months ended March 31, 2020 and 2019, disaggregated revenues from contracts with customers by major source and customer class are as follows (in thousands): Three Months Ended March 31, 2020 2019 REGULATED REVENUE Water Services Residential $ 2,694 $ 2,532 Irrigation 321 289 Commercial 208 160 Construction 68 30 Other water revenues 97 127 Total water revenues 3,388 3,138 Wastewater and recycled water services Residential 4,430 4,174 Commercial 239 222 Recycled water revenues 94 80 Other wastewater revenues 60 93 Total wastewater and recycled water revenues 4,823 4,569 TOTAL REGULATED REVENUE 8,211 7,707 UNREGULATED REVENUE Rental revenues 19 16 TOTAL UNREGULATED REVENUE 19 16 TOTAL REVENUE $ 8,230 $ 7,723 Contract Balances Our contract assets and liabilities consist of the following (in thousands): March 31, 2020 December 31, 2019 CONTRACT ASSETS Accounts receivable Water services $ 865 $ 791 Wastewater and recycled water services 930 926 Total contract assets (1) $ 1,795 $ 1,717 CONTRACT LIABILITIES Deferred revenue - ICFA $ 17,422 $ 17,372 Refund liability - regulated (2) 622 587 Deferred revenue - other (3) 22 — Total contract liabilities $ 18,066 $ 17,959 (1) The increase in accounts receivable was primarily due to the increase in customers in 2020 compared to 2019. (2) The increase in refund liability is due to the phase-in approach approved in Rate Decision No. 76901. Refer to Note 1—"Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements — Corporate Transactions — ACC Tax Docket" (3) The increase in deferred revenue - other is due to a new rental contract entered into during the three months ended March 31, 2020, for which rental payments were collected in advance. Remaining Performance Obligations

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	PROPERTY, PLANT AND EQUIPMENT Property, plant, and equipment at March 31, 2020 and December 31, 2019 consist of the following (in thousands): March 31, 2020 December 31, 2019 Average Depreciation Life (in years) Mains/lines/sewers $ 138,469 $ 138,173 49 Plant 95,068 94,615 31 Equipment 35,637 35,497 14 Meters 14,139 14,057 13 Furniture, fixture and leasehold improvements 623 623 21 Computer and office equipment 868 785 7 Software 241 241 3 Land and land rights 1,051 1,051 Other 700 700 Construction work-in-process 42,535 40,561 Total property, plant and equipment 329,331 326,303 Less accumulated depreciation (94,956) (92,749) Net property, plant and equipment $ 234,375 $ 233,554

Accounts Receivable

Accounts Receivable	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Accounts Receivable	ACCOUNTS RECEIVABLE Accounts receivable as of March 31, 2020 and December 31, 2019 consist of the following (in thousands): March 31, 2020 December 31, 2019 Billed receivables $ 1,795 $ 1,718 Less allowance for doubtful accounts (94) (87) Accounts receivable – net $ 1,701 $ 1,631

Equity Method Investment

Equity Method Investment	3 Months Ended
	Mar. 31, 2020
Equity Method Investments and Joint Ventures [Abstract]
EQUITY METHOD INVESTMENT	EQUITY METHOD INVESTMENTIn 2018, the Company had an investment in a limited partnership, FATHOM Water Management Holdings, LLP, which, through subsidiaries, owned Global Water Management, LLC ("GWM"). This investment was accounted for under the equity method due to the investment being considered more than minor. In December of 2019, GWM ceased to provide substantially all of the billing, customer service, and other support services previously provided to its customers, including the Company's regulated utilities. The carrying value of this investment is zero as of both March 31, 2020 and December 31, 2019.

Acquisitions (Notes)

Acquisitions (Notes)	3 Months Ended
	Mar. 31, 2020
Business Combinations [Abstract]
Business Combination Disclosure [Text Block]	ACQUISITIONS Acquisition of Turner On May 30, 2018, the Company acquired all of the equity of Turner, a rate regulated non-potable irrigation water utility in Mesa, Arizona, for total consideration of $2.8 million. This acquisition is consistent with the Company's declared strategy of making accretive acquisitions. At the time of acquisition, Turner had 963 residential irrigation connections and approximately seven square miles of service area. The acquisition was accounted for as a business combination under ASC 805, " Business Combinations ." The purchase price was allocated to the acquired utility assets and liabilities assumed based on the seller's book value at acquisition as the historical cost of these assets and liabilities will be the amounts that will continue to be reflected in customer rates. Final purchase price allocation of the net assets acquired in the transaction is as follows (in thousands): Net assets acquired: Cash $ 176 Accounts receivable 121 Gross property, plant and equipment 4,495 Construction work-in-progress 92 Accumulated depreciation (3,554) Accounts payable (30) Accrued expenses (49) Total net assets assumed 1,251 Goodwill 1,549 Total purchase price $ 2,800 The revenue and earnings recognized post acquisition and the pro forma effect of the business acquired are not material to the Company's financial position or results of operations. Acquisition of Red Rock On October 16, 2018, the Company acquired Red Rock, a rate-regulated operator of a water and a wastewater utility with service areas in the Pima and Pinal counties of Arizona, for total consideration of $5.9 million. This acquisition is consistent with the Company's declared strategy of making accretive acquisitions. The acquisition added over 1,650 connections and approximately nine square miles of service area. The acquisition was accounted for as a business combination under ASC 805, " Business Combinations ." The purchase price was allocated to the acquired utility assets and liabilities assumed based on the seller's book value at acquisition as the historical cost of these assets and liabilities will be the amounts that will continue to be reflected in customer rates. Under the terms of the purchase agreement, the Company is obligated to pay to the seller a growth premium equal to $750 for each new account established within three specified growth premium areas, commencing in each area on the date of the first meter installation and ending on the earlier of ten twenty Note 11 — "Fair Value" Final purchase price allocation of the net assets acquired in the transaction, reflecting additional information discussed above is as follows (in thousands): Net assets acquired: Accounts receivable $ 111 Gross property, plant and equipment 19,841 Construction work-in-progress 748 Accumulated depreciation (6,084) Prepaids 12 Intangibles 1 196 Accounts payable (26) Other taxes (14) Other accrued liabilities (47) Customer and meter deposits (76) AIAC (3,423) CIAC - Net (7,397) Acquisition liability (838) Total net assets assumed 3,003 Goodwill 2,848 Total purchase price $ 5,851 1 Intangibles consist of franchise contract rights and organizational costs. Refer to Note 8 — "Goodwill & Intangible Assets" of the notes to the unaudited condensed consolidated financial statements for additional discussion.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill Disclosure	GOODWILL AND INTANGIBLE ASSETS Goodwill As of March 31, 2020, the goodwill balance of $4.4 million related to the Turner and Red Rock acquisitions. There were no indicators of impairment identified as a result of the Company's review of events and circumstances related to its goodwill subsequent to the acquisitions. Based on our annual impairment testing performed on November 1st, no impairment was recorded. Refer to Note 7 — "Acquisitions" of the notes to the unaudited condensed consolidated financial statements for additional discussion. Intangible Assets As of March 31, 2020 and December 31, 2019, intangible assets consisted of the following (in thousands): March 31, 2020 December 31, 2019 Gross Accumulated Net Gross Accumulated Net INDEFINITE LIVED INTANGIBLE ASSETS: CP Water Certificate of Convenience & Necessity service area $ 1,532 $ 1,532 $ 1,532 $ 1,532 Intangible trademark 13 13 13 13 Franchise contract rights 129 129 129 129 Organizational costs 67 67 67 67 1,741 1,741 1,741 1,741 DEFINITE LIVED INTANGIBLE ASSETS: Acquired ICFAs 17,978 (12,568) 5,410 17,978 (12,568) 5,410 Sonoran contract rights 7,406 (2,003) 5,403 7,406 (2,003) 5,403 25,384 (14,571) 10,813 25,384 (14,571) 10,813 Total intangible assets $ 27,125 $ (14,571) $ 12,554 $ 27,125 $ (14,571) $ 12,554 A Certificate of Convenience & Necessity ("CC&N") is a permit issued by the ACC allowing a public service corporation to serve a specified area, and preventing other public service corporations from offering the same services within the specified area. The CP Water CC&N intangible asset was acquired through the acquisition of CP Water Company in 2006. CC&N permits are expected to be renewable indefinitely. Franchise contract rights and organizational costs relate to our 2018 acquisition of Red Rock. Franchise contract rights are agreements with Pima and Pinal counties that allow the Company to place infrastructure in public right-of-way and permits expected to be renewable indefinitely. The organizational costs represent fees paid to federal or state governments for the privilege of incorporation and expenditures incident to organizing the corporation and preparing it to conduct business.

Transactions With Related Parti

Transactions With Related Parties	3 Months Ended
	Mar. 31, 2020
Related Party Transactions [Abstract]
Transactions With Related Parties	TRANSACTIONS WITH RELATED PARTIES The Company provides medical benefits to our employees through our participation in a pooled plan sponsored by an affiliate of a shareholder and director of the Company. Medical claims paid to the plan were approximately $0.3 million and $0.1 million for the three months ended March 31, 2020 and 2019, respectively. As GWM was previously owned by the Company, it had historically provided billing, customer service, and other support services for the Company’s regulated utilities. In connection with the sale of GWM in 2013, the Company used the FATHOM platform for all of its regulated utility services for an initial term of 10 years pursuant to a services agreement. The services agreement was amended on November 17, 2016, which extended the term of the contract through December 31, 2026. As part of the amended agreement, the Company reduced the monthly rate per connection from $7.79 per water account/month to $6.24 per water account/month. Additionally, the scope of services was expanded to include a meter replacement program of approximately $11.4 million, wherein the Company replaced a majority of its meter infrastructure. On September 10, 2019, the services agreement was amended and restated to, among other things, revise the scope of services to reflect upgrades and improvements to the FATHOM platform. Pursuant to the amended and restated agreement, GWM agreed to continue providing billing, customer service, and other support services for the Company’s regulated utilities at a monthly rate of $6.43 per managed account. As previously disclosed, based on the breach of the services agreement and cessation of services by GWM on December 20, 2019, the Company considers the services agreement to be terminated effective on that date.

Accrued Expenses

Accrued Expenses	3 Months Ended
	Mar. 31, 2020
Accrued Liabilities, Current [Abstract]
Accrued Expenses	ACCRUED EXPENSES Accrued expenses at March 31, 2020 and December 31, 2019 consist of the following (in thousands): March 31, 2020 December 31, 2019 Deferred compensation $ 1,118 $ 2,008 Property taxes 582 1,095 Interest 1,780 475 Dividend payable 543 519 Asset retirement obligation 697 697 Other accrued liabilities 2,683 2,752 Total accrued expenses $ 7,403 $ 7,546

Fair Value (Notes)

Fair Value (Notes)	3 Months Ended
	Mar. 31, 2020
Fair Value Disclosures [Abstract]
Fair Value Disclosures [Text Block]	FAIR VALUE Fair Value of Financial Instruments FASB ASC 820 establishes a fair value hierarchy that distinguishes between assumptions based on market data (observable inputs) and the Company's assumptions (unobservable inputs). The hierarchy consists of three levels, as follows: • Level 1 - Quoted market prices in active markets for identical assets or liabilities • Level 2 - Inputs other than Level 1 that are either directly or indirectly observable • Level 3 - Unobservable inputs developed using the Company's estimates and assumptions, which reflect those that the Company believes market participants would use. Financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 December 31, 2019 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Asset/Liability Type: HUF Funds - restricted cash (1) $ — $ 1,018 $ — $ 1,018 $ — $ 627 $ — $ 627 Demand Deposit (2) 2,135 — — 2,135 2,132 — — 2,132 Certificate of Deposit - Restricted (1) — 705 — 705 — 705 — 705 Long-term debt (3) — 121,819 — 121,819 — 121,075 — 121,075 Acquisition Liability (4) — — 838 838 — — 838 838 Total $ 2,135 $ 123,542 $ 838 $ 126,515 $ 2,132 $ 122,407 $ 838 $ 125,377 (1) HUF Funds - restricted cash and Certificate of Deposit - Restricted are presented on the Restricted cash line item of the Company's consolidated balance sheets and are valued at amortized cost, which approximates fair value. (2) Demand Deposit is presented on the Cash and cash equivalents line item of the Company's consolidated balance sheets and is valued at amortized cost, which approximates fair value. (3) The fair value of our debt was estimated based on interest rates considered available for instruments of similar terms and remaining maturities. ten twenty

Debt

Debt	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Debt	DEBT The outstanding balances and maturity dates for short-term (including the current portion of long-term debt) and long-term debt as of March 31, 2020 and December 31, 2019 are as follows (in thousands): March 31, 2020 December 31, 2019 Short-term Long-term Short-term Long-term BONDS AND NOTES PAYABLE - 4.38% Series A 2016, maturing June 2028 $ — $ 28,750 $ — $ 28,750 4.58% Series B 2016, maturing June 2036 — 86,250 — 86,250 4.65% Harquahala Loan, maturing January 2021 8 — 6 3 4.60% WIFA Loan, maturing March 2037 — — 1 15 8 115,000 7 115,018 OTHER Capital lease obligations 111 222 110 251 Debt issuance costs — (593) — (605) Total debt $ 119 $ 114,629 $ 117 $ 114,664 2016 Senior Secured Notes On June 24, 2016, the Company issued two series of senior secured notes with an aggregate total principal balance of $115.0 million at a blended interest rate of 4.55%. Series A carries a principal balance of $28.8 million and bears an interest rate of 4.38% over a twelve The senior secured notes require the Company to maintain a debt service coverage ratio of consolidated EBITDA to consolidated debt service of at least 1.10 to 1.00. Consolidated EBITDA is calculated as net income plus depreciation and amortization, taxes, interest and other non-cash charges net of non-cash income. Consolidated debt service is calculated as interest expense, principal payments, and dividend or stock repurchases. The senior secured notes also contain a provision limiting the payment of dividends if the Company falls below a debt service ratio of 1.25. However, for the quarter ending June 30, 2021 through the quarter ending March 31, 2024, the ratio drops to 1.20. As of March 31, 2020, the Company was in compliance with its financial debt covenants. Eagletail Loans In May 2017, the Company acquired Eagletail Water Company ("Eagletail"). As part of the acquisition, the Company assumed two unsecured loans held by Eagletail. These loans are payable to the Water Infrastructure Finance Authority of Arizona ("WIFA") and Harquahala Valley Community Benefits Foundation ("Harquahala"). The WIFA loan bears an interest rate of 1.20% over a 20-year term, while the Harquahala loan bears an interest rate of 4.65% over a 15-year term. The Company paid off the WIFA loan in March 2019. In 2017, the Company entered into a second loan payable to WIFA ("2017 WIFA"), and no borrowings were made until 2018. The 2017 WIFA loan bears an interest rate of 4.60% over a 20-year term. The original loan amount was approximately $175,000, of which approximately $157,000 was forgiven. The Company paid off the 2017 WIFA loan in February 2020. Revolving Credit Line On April 20, 2018, the Company entered into an agreement with MidFirst Bank, a federally chartered savings association, (the "MidFirst Bank Loan Agreement"), for a two-year revolving line of credit up to $8.0 million. The credit facility bore an interest rate equal to the London Interbank Offered Rate (LIBOR) plus 2.25%. In April 2019, the Company signed an amendment to the MidFirst Bank Loan Agreement, which extended the maturity of the line of credit to April 30, 2022 and modified the debt service coverage ratio to match the ratio required by the senior secured notes discussed above; all other terms remained unchanged. As of March 31, 2020, the Company had no outstanding borrowings under this credit line. There were $27,000 unamortized debt issuance costs as of March 31, 2020 and $49,000 as of December 31, 2019. The MidFirst Bank Loan Agreement required the Company to maintain a debt service coverage ratio of consolidated EBITDA to consolidated debt service of at least 1.10 to 1.00. The MidFirst Bank Loan Agreement also contained a provision limiting the payment of dividends if the Company fell below a debt service ratio of 1.25. As of March 31, 2020, the Company was in compliance with its financial debt covenants. In April 2020, the Company terminated the MidFirst Bank Loan Agreement and entered into a loan agreement for a new two-year revolving line of credit up to $10.0 million. See Note 17 – “Subsequent Events” for additional information regarding the new line of credit agreement. At March 31, 2020, the remaining aggregate annual maturities of debt and minimum lease payments under capital lease obligations for the years ended December 31 are as follows (in thousands): Debt Capital Lease Remaining nine months of 2020 $ 5 $ 96 2021 1,920 122 2022 3,833 89 2023 3,833 48 2024 3,833 — Thereafter 101,584 — Subtotal 115,008 355 Less: amount representing interest — (22) Total $ 115,008 $ 333

Income Taxes

Income Taxes	3 Months Ended
	Mar. 31, 2020
Income Tax Disclosure [Abstract]
Income Taxes	INCOME TAXES On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”) was enacted into law in response to the widespread economic impact of the COVID-19 pandemic. The CARES Act includes several business tax and employer focused provisions intended to improve cash flow and liquidity. Though the business tax provisions are not expected to have a material impact on our tax rate in 2020, we are reviewing the employer focused provisions beneficial to our business. We will continue to monitor all the relevant provisions under the CARES Act as additional guidance is released. During the three months ended March 31, 2020, the Company recorded a tax expense of $0.2 million on pre-tax income of $0.6 million, compared to a tax expense of $0.3 million on pre-tax income of $1.0 million for the three months ended March 31, 2019. The income tax provision was computed based on the Company’s estimated effective tax rate and forecasted income expected for the full year, including the impact of any unusual, infrequent, or non-recurring items. Refer to Note 1 — "Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements"

Statement of Cash Flows, Supp_2

Statement of Cash Flows, Supplemental Disclosures (Statement) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Debt Instrument, Decrease, Forgiveness	$ 0	$ 31
Cash paid for interest	4	6
Capital expenditures included in accounts payable and accrued liabilities	$ 1,046	$ 646

Commitments and Contingencies

Commitments and Contingencies	3 Months Ended
	Mar. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	COMMITMENTS AND CONTINGENCIES Commitments In September 2018, the Company's corporate office lease agreement was amended to include the rental of additional office space for the period of September 1, 2018 through February 28, 2019. In January 2019, the lease agreement was amended to extend the term of the lease, with a commencement date of March 1, 2019 and termination date of May 31, 2022. As such, the Company's monthly rent expense increased to approximately $15,000. Rent expense arising from the operating leases totaled approximately $44,000 and $45,000 for the three months ended March 31, 2020 and 2019, respectively. Contingencies From time to time, in the ordinary course of business, the Company may be subject to pending or threatened lawsuits in which claims for monetary damages are asserted. Management is not aware of any legal proceeding of which the ultimate resolution could materially affect our financial position, results of operations, or cash flows.

Subsequent Events

Subsequent Events	Apr. 30, 2020
Subsequent Events [Abstract]
Subsequent Event	SUBSEQUENT EVENTSCredit LineOn April 30, 2020, the Company entered into an agreement with The Northern Trust Company, an Illinois banking corporation, for a two-year revolving line of credit up to $10.0 million with a maturity date of April 30, 2022. This new credit facility, which may be used to refinance existing indebtness, to acquire assets to use and/or expand the Company's business, and for general corporate purposes, bears an interest rate equal to LIBOR plus 2.00% and has no unused line fee. This new credit facility replaced the previous revolving line of credit with MidFirst Bank, which was terminated in April 2020.

Description of Business, Basi_2

Description of Business, Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements (Policies)	3 Months Ended
	Mar. 31, 2020
Accounting Policies [Abstract]
Basis of Presentation and Principles of Consolidation	Basis of Presentation and Principles of Consolidation The condensed consolidated financial statements of Global Water Resources, Inc. (the “Company”, “GWRI”, “we”, “us”, or “our”) and related disclosures as of March 31, 2020 and for the three months ended March 31, 2020 and 2019 are unaudited. The December 31, 2019 condensed consolidated balance sheet data was derived from the Company’s audited consolidated financial statements, but does not include all disclosures required by accounting principles generally accepted in the United States of America (“U.S. GAAP”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted. These financial statements follow the same accounting policies and methods of their application as the Company’s most recent annual consolidated financial statements. These financial statements should be read in conjunction with the audited consolidated financial statements for the year ended December 31, 2019. In our opinion, these financial statements include all normal and recurring adjustments necessary for the fair statement of the results for the interim period. The results of operations for the three months ended March 31, 2020 are not necessarily indicative of the results to be expected for the full year, due to the seasonality of our business. The Company prepares its financial statements in accordance with the rules and regulations of the Securities and Exchange Commission ("SEC"). The preparation of the financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of income and expenses during the reporting period. Actual results could differ from those estimates. The Company qualifies as an “emerging growth company”, as defined in the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), under the rules and regulations of the SEC. An emerging growth company may take advantage of specified reduced reporting and other requirements that are otherwise applicable generally to public companies. The Company elected to take advantage of these provisions for up to five years or such earlier time that the Company is no longer an emerging growth company. The Company has elected to take advantage of some of the reduced disclosure obligations regarding financial statements. Also, as an emerging growth company the Company can elect to delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act until such time as those standards apply to private companies. The Company has chosen to take advantage of this extended accounting transition provision.
Customer payments in-transit	Customer payments in-transitCustomer payments in-transit represent funds received by our third-party payment processor related to customer payments, a majority of which were paid for with debit cards, credit cards, and checks, to which the Company does not have immediate access but settles within a few days of the payment transaction.
Basic and Diluted Earnings per Common Share	Basic and Diluted Earnings per Common Share As of March 31, 2020, the Company had 632,500 options outstanding to acquire an equivalent number of shares of GWRI common stock. For the three months ended March 31, 2020, 386,896 options equated to 58,505 common share equivalents, which were included within the calculation of diluted earnings per share. The remaining 245,604 options outstanding were not included within the calculation of diluted earnings per share for the three months ended March 31, 2020, as to do so would be antidilutive. As of March 31, 2019, the Company had 498,103 options outstanding to acquire an equivalent number of shares of GWRI common stock. For the three months ended March 31, 2019, 100,000 options equated to 22,140 common share equivalents, which were included within the calculation of diluted earnings per share. The remaining 398,103 options outstanding were not included within the calculation of diluted earnings per share for the three months ended March 31, 2019, as to do so would be antidilutive.
Recent Accounting Pronouncements	Recent Accounting Pronouncements Recently Adopted Accounting Standards In August 2018, the Financial Accounting Standards Board ("FASB") issued ASU 2018-13, Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurement (Topic 820) ("ASU 2018-13"). ASU 2018-13 changes the fair value disclosure requirements including new, eliminated, and modified disclosure requirements of ASC 820. Specifically, the ASU requires the addition of disclosures for Level 3 fair value measurements with unrealized gains and losses included in other comprehensive income and disclosure of the range and weighted average used to develop significant unobservable inputs for Level 3 measurements. The Company implemented ASU 2018-13 on January 1, 2020. The implementation did not result in material changes to our consolidated financial statements. Future Adoption of Accounting Standards In February 2016, the FASB issued ASU 2016-02, Leases (Topic 842) (“ASU 2016-02”, or "ASC 842"). ASU 2016-02 requires lessees to record a right-of-use asset and corresponding lease obligation for lease arrangements with a term of greater than twelve months. ASU 2016-02 requires additional disclosures about leasing arrangements and requires the use of the modified retrospective method, which will require adjustment to all comparative periods presented in the consolidated financial statements. In July 2018, the FASB issued ASU 2018-10, Codification Improvements to Topic 842 ("ASU 2018-10"). ASU 2018-10 improves various aspects within ASC 842, such as rate implicit in the lease, lessee's reassessment of lease classification, lease term and purchase option, as well as many other aspects of the guidance. In July 2018, the FASB issued ASU 2018-11, Leases Topic 842, Targeted Improvements ("ASU 2018-11"). ASU 2018-11 provides entities the option to elect not to recast the comparative periods presented when transitioning to ASC 842 and lessors may elect not to separate lease and non-lease components when certain conditions are met. In November 2019, the FASB issued ASU 2019-10, Financial Instruments - Credit Losses (Topic 326), Derivatives and Hedging (Topic 815), and Leases (Topic 842) ("ASU 2019-10"). ASU 2019-10 amends the effective dates for certain major new accounting standards including those related to leases. Due to qualifying as an emerging growth company, the Company is required to adopt all lease related ASUs on January 1, 2021. The Company is currently assessing the impact that adopting these new standards will have on its consolidated financial statements but does not expect a material effect. In January 2017, the FASB issued ASU 2017-04, Intangibles - Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 eliminates Step 2 from the impairment test which requires entities to determine the implied fair value of goodwill to measure if any impairment expense is necessary. Instead, entities will record impairment expenses based on the amount by which a reporting unit's carrying value exceeds its fair value, not to exceed the carrying amount of goodwill. ASU 2019-10 extended the effective date for this ASU. Due to qualifying as an emerging growth company, the Company is required to adopt the ASU on January 1, 2023. The Company is currently assessing the impact that adopting this new accounting standard will have on its consolidated financial statements.

Regulatory Decision and Relat_2

Regulatory Decision and Related Accounting and Policy Changes (Tables)	3 Months Ended
	Mar. 31, 2020
Regulated Operations [Abstract]
Summary of Collective Revenue Requirement Phased-in Over Time	For the Company’s utilities, adjusting for the condemnation of the operations and assets of Valencia and sale of Willow Valley Water Co., Inc. ("Willow Valley"), which occurred in 2015 and 2016, respectively, a collective revenue requirement increase of $3.6 million based on 2011 test year service connections, phased-in over time, with the first increase in January 2015 as follows (in thousands, not updated for the TCJA, refer to Note 1 — "Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements — Corporate Transactions— ACC Tax Docket" Incremental Cumulative 2015 $ 1,083 $ 1,083 2016 887 1,970 2017 335 2,305 2018 335 2,640 2019 335 2,975 2020 335 3,310 2021 335 3,645

Revenue from Contract with Cu_2

Revenue from Contract with Customer (Tables)	3 Months Ended
	Mar. 31, 2020
Revenue from Contract with Customer [Abstract]
Disaggregation of Revenue [Table Text Block]	For the three months ended March 31, 2020 and 2019, disaggregated revenues from contracts with customers by major source and customer class are as follows (in thousands): Three Months Ended March 31, 2020 2019 REGULATED REVENUE Water Services Residential $ 2,694 $ 2,532 Irrigation 321 289 Commercial 208 160 Construction 68 30 Other water revenues 97 127 Total water revenues 3,388 3,138 Wastewater and recycled water services Residential 4,430 4,174 Commercial 239 222 Recycled water revenues 94 80 Other wastewater revenues 60 93 Total wastewater and recycled water revenues 4,823 4,569 TOTAL REGULATED REVENUE 8,211 7,707 UNREGULATED REVENUE Rental revenues 19 16 TOTAL UNREGULATED REVENUE 19 16 TOTAL REVENUE $ 8,230 $ 7,723
Contract with Customer, Asset and Liability [Table Text Block]	Our contract assets and liabilities consist of the following (in thousands): March 31, 2020 December 31, 2019 CONTRACT ASSETS Accounts receivable Water services $ 865 $ 791 Wastewater and recycled water services 930 926 Total contract assets (1) $ 1,795 $ 1,717 CONTRACT LIABILITIES Deferred revenue - ICFA $ 17,422 $ 17,372 Refund liability - regulated (2) 622 587 Deferred revenue - other (3) 22 — Total contract liabilities $ 18,066 $ 17,959 (1) The increase in accounts receivable was primarily due to the increase in customers in 2020 compared to 2019. (2) The increase in refund liability is due to the phase-in approach approved in Rate Decision No. 76901. Refer to Note 1—"Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements — Corporate Transactions — ACC Tax Docket"

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Mar. 31, 2020
Property, Plant and Equipment [Abstract]
Schedule of Property, Plant and Equipment	Property, plant, and equipment at March 31, 2020 and December 31, 2019 consist of the following (in thousands): March 31, 2020 December 31, 2019 Average Depreciation Life (in years) Mains/lines/sewers $ 138,469 $ 138,173 49 Plant 95,068 94,615 31 Equipment 35,637 35,497 14 Meters 14,139 14,057 13 Furniture, fixture and leasehold improvements 623 623 21 Computer and office equipment 868 785 7 Software 241 241 3 Land and land rights 1,051 1,051 Other 700 700 Construction work-in-process 42,535 40,561 Total property, plant and equipment 329,331 326,303 Less accumulated depreciation (94,956) (92,749) Net property, plant and equipment $ 234,375 $ 233,554

Accounts Receivable (Tables)

Accounts Receivable (Tables)	3 Months Ended
	Mar. 31, 2020
Receivables [Abstract]
Summary of Accounts Receivable	Accounts receivable as of March 31, 2020 and December 31, 2019 consist of the following (in thousands): March 31, 2020 December 31, 2019 Billed receivables $ 1,795 $ 1,718 Less allowance for doubtful accounts (94) (87) Accounts receivable – net $ 1,701 $ 1,631

Acquisitions (Tables)

Acquisitions (Tables)	3 Months Ended
	Mar. 31, 2020
Turner Ranches Water and Sanitation Company [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Final purchase price allocation of the net assets acquired in the transaction is as follows (in thousands): Net assets acquired: Cash $ 176 Accounts receivable 121 Gross property, plant and equipment 4,495 Construction work-in-progress 92 Accumulated depreciation (3,554) Accounts payable (30) Accrued expenses (49) Total net assets assumed 1,251 Goodwill 1,549 Total purchase price $ 2,800
Red Rock Utilities [Member]
Business Acquisition [Line Items]
Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]	Final purchase price allocation of the net assets acquired in the transaction, reflecting additional information discussed above is as follows (in thousands): Net assets acquired: Accounts receivable $ 111 Gross property, plant and equipment 19,841 Construction work-in-progress 748 Accumulated depreciation (6,084) Prepaids 12 Intangibles 1 196 Accounts payable (26) Other taxes (14) Other accrued liabilities (47) Customer and meter deposits (76) AIAC (3,423) CIAC - Net (7,397) Acquisition liability (838) Total net assets assumed 3,003 Goodwill 2,848 Total purchase price $ 5,851 1 Intangibles consist of franchise contract rights and organizational costs. Refer to Note 8 — "Goodwill & Intangible Assets" of the notes to the unaudited condensed consolidated financial statements for additional discussion.

Goodwill & Intangible Assets (T

Goodwill & Intangible Assets (Tables)	3 Months Ended
	Mar. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Intangible Assets	As of March 31, 2020 and December 31, 2019, intangible assets consisted of the following (in thousands): March 31, 2020 December 31, 2019 Gross Accumulated Net Gross Accumulated Net INDEFINITE LIVED INTANGIBLE ASSETS: CP Water Certificate of Convenience & Necessity service area $ 1,532 $ 1,532 $ 1,532 $ 1,532 Intangible trademark 13 13 13 13 Franchise contract rights 129 129 129 129 Organizational costs 67 67 67 67 1,741 1,741 1,741 1,741 DEFINITE LIVED INTANGIBLE ASSETS: Acquired ICFAs 17,978 (12,568) 5,410 17,978 (12,568) 5,410 Sonoran contract rights 7,406 (2,003) 5,403 7,406 (2,003) 5,403 25,384 (14,571) 10,813 25,384 (14,571) 10,813 Total intangible assets $ 27,125 $ (14,571) $ 12,554 $ 27,125 $ (14,571) $ 12,554

Accrued Expenses (Tables)

Accrued Expenses (Tables)	3 Months Ended
	Mar. 31, 2020
Accrued Liabilities, Current [Abstract]
Schedule of Accrued Expenses	Accrued expenses at March 31, 2020 and December 31, 2019 consist of the following (in thousands): March 31, 2020 December 31, 2019 Deferred compensation $ 1,118 $ 2,008 Property taxes 582 1,095 Interest 1,780 475 Dividend payable 543 519 Asset retirement obligation 697 697 Other accrued liabilities 2,683 2,752 Total accrued expenses $ 7,403 $ 7,546

Fair Value (Tables)

Fair Value (Tables)	3 Months Ended
	Mar. 31, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Schedule of Fair Value, Assets and Liabilities Measured on Recurring Basis [Table Text Block]	Financial assets and liabilities measured at fair value on a recurring basis as of March 31, 2020 and December 31, 2019 were as follows (in thousands): March 31, 2020 December 31, 2019 Level 1 Level 2 Level 3 Total Level 1 Level 2 Level 3 Total Asset/Liability Type: HUF Funds - restricted cash (1) $ — $ 1,018 $ — $ 1,018 $ — $ 627 $ — $ 627 Demand Deposit (2) 2,135 — — 2,135 2,132 — — 2,132 Certificate of Deposit - Restricted (1) — 705 — 705 — 705 — 705 Long-term debt (3) — 121,819 — 121,819 — 121,075 — 121,075 Acquisition Liability (4) — — 838 838 — — 838 838 Total $ 2,135 $ 123,542 $ 838 $ 126,515 $ 2,132 $ 122,407 $ 838 $ 125,377 (1) HUF Funds - restricted cash and Certificate of Deposit - Restricted are presented on the Restricted cash line item of the Company's consolidated balance sheets and are valued at amortized cost, which approximates fair value. (2) Demand Deposit is presented on the Cash and cash equivalents line item of the Company's consolidated balance sheets and is valued at amortized cost, which approximates fair value. (3) The fair value of our debt was estimated based on interest rates considered available for instruments of similar terms and remaining maturities. ten twenty

Debt (Tables)

Debt (Tables)	3 Months Ended
	Mar. 31, 2020
Debt Disclosure [Abstract]
Schedule of Outstanding Balances and Maturity Dates for Short Term and Long Term Debt	The outstanding balances and maturity dates for short-term (including the current portion of long-term debt) and long-term debt as of March 31, 2020 and December 31, 2019 are as follows (in thousands): March 31, 2020 December 31, 2019 Short-term Long-term Short-term Long-term BONDS AND NOTES PAYABLE - 4.38% Series A 2016, maturing June 2028 $ — $ 28,750 $ — $ 28,750 4.58% Series B 2016, maturing June 2036 — 86,250 — 86,250 4.65% Harquahala Loan, maturing January 2021 8 — 6 3 4.60% WIFA Loan, maturing March 2037 — — 1 15 8 115,000 7 115,018 OTHER Capital lease obligations 111 222 110 251 Debt issuance costs — (593) — (605) Total debt $ 119 $ 114,629 $ 117 $ 114,664
Schedule of Aggregate Annual Maturities of Debt And Minimum Lease Payments Under Capital Lease Obligations	At March 31, 2020, the remaining aggregate annual maturities of debt and minimum lease payments under capital lease obligations for the years ended December 31 are as follows (in thousands): Debt Capital Lease Remaining nine months of 2020 $ 5 $ 96 2021 1,920 122 2022 3,833 89 2023 3,833 48 2024 3,833 — Thereafter 101,584 — Subtotal 115,008 355 Less: amount representing interest — (22) Total $ 115,008 $ 333

Deferred Compensation Awards (T

Deferred Compensation Awards (Tables)	3 Months Ended
	Mar. 31, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Schedule of Total Awards Granted, Number of Units Outstanding and Amounts Paid to PSU Holders	The following table details total awards granted and the number of units outstanding as of March 31, 2020 along with the amounts paid to holders of the phantom stock units ("PSUs") for the three months ended March 31, 2020 and 2019 (in thousands, except unit amounts): Amounts Paid For the Three Months Ended March 31, Grant Date Units Granted Units Outstanding 2020 2019 Q1 2016 34,830 — — 19 Q1 2017 22,712 — 24 25 Q1 2018 30,907 10,302 33 27 Q1 2019 32,190 21,460 35 — Q1 2020 22,481 22,481 — — Total 143,120 54,243 $ 92 $ 71
Schedule of Recipients of SARs Awards, Grant Date, Units Granted, Exercise Price, Outstanding Shares and Amounts Paid	The following table details the recipients of the stock appreciation rights (“SARs”) awards, the grant date, units granted, exercise price, outstanding units as of March 31, 2020 and amounts paid during the three months ended March 31, 2020 and 2019 (in thousands, except unit and per unit amounts): Amounts Paid For the Three Months Ended March 31, Recipients Grant Date Units Granted Exercise Price Units Outstanding 2020 2019 Members of Management (1)(5) Q1 2015 299,000 $ 4.26 118,000 — — Key Executives (2)(6) Q2 2015 300,000 $ 5.13 42,500 300 — Members of Management (1)(7) Q3 2017 103,000 $ 9.40 63,000 — — Members of Management (1)(8) Q1 2018 33,000 $ 8.99 24,750 — — Total 735,000 248,250 $ 300 $ — (1) The SARs vest ratably over sixteen quarters from the grant date. (2) The SARs vest over sixteen quarters, vesting 20% per year for the first three years, with the remainder, 40%, vesting in year four. (3) The exercise price was determined by taking the weighted average GWR Global Water Resources Corp. ("GWRC") share price of the five (4) The exercise price was determined by taking the weighted average GWRC share price of the 30 days prior to the grant date of November 14, 2013. (5) The exercise price was determined to be the fair market value of one share of GWRC stock on the grant date of February 11, 2015. (6) The exercise price was determined to be the fair market value of one share of GWRC stock on the grant date of May 8, 2015. (7) The exercise price was determined to be the fair market value of one share of GWRI stock on the grant date of August 10, 2017. (8) The exercise price was determined to be the fair market value of one share of GWRI stock on the grant date of March 12, 2018.
Schedule of Estimated Future Compensation Expense	Based on GWRI’s closing share price on March 31, 2020 (the last trading date of the quarter), deferred compensation expense to be recognized over future periods is estimated for the years ending December 31 as follows (in thousands): PSUs SARs Remaining nine months of 2020 $ 288 $ 38 2021 184 50 2022 76 50 2023 — 20 2024 — — Total $ 548 $ 158

Description of Business, Basi_3

Description of Business, Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements - Corporate Transactions (Details)	Dec. 31, 2034	Oct. 16, 2018USD ($)mi²active_water_connection	Jun. 02, 2016USD ($)	Jul. 14, 2015	Sep. 30, 2013USD ($)	Mar. 31, 2020USD ($)perUnitItemTypeshares	Mar. 31, 2019USD ($)	Dec. 31, 2021USD ($)	Jan. 21, 2020$ / shares	Dec. 31, 2019USD ($)
Property, Plant and Equipment [Line Items]
Gross amount to be received from transfer of project agreement					$ 4,100,000
Other income (expense)						$ 49,000	$ 1,068,000
Regulatory assets						$ 1,696,000				$ 1,715,000
Sale of Stock, Number of Shares Issued in Transaction | shares						870,000
Sale of Stock, Price Per Share | $ / shares									$ 12.50
Proceeds from sale of stock						$ 11,739,000	0
carrying cost on reg liabilities and assets						4.25%
Payments of Stock Issuance Costs						$ 218,000	0
Transfer Of Project Agreement [Member]
Property, Plant and Equipment [Line Items]
Other income (expense)							$ 1,000,000
Valencia Water Company
Property, Plant and Equipment [Line Items]
Growth Premium Receivable For Each New Water Meter Installed						3,000
Period For Maximum Payout Of Growth Premium Receivable				20 years
Maximum Payout Of Growth Premium Receivable						45,000,000
Growth Premiums Received						$ 100,000
Valencia Water Company | Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Maximum Payout Of Growth Premium Receivable Expiration Date	Dec. 31, 2034
Common Stock
Property, Plant and Equipment [Line Items]
Sale of Stock, Number of Shares Issued in Transaction | shares						1,000,000
Private Letter Ruling
Property, Plant and Equipment [Line Items]
Gain on condemnation of Valencia			$ 19,400,000
Tax Cuts and Jobs Act
Property, Plant and Equipment [Line Items]
Regulatory liabilities						$ 600,000				600,000
Tax Reform Revenue Reduction										$ 890,000
Tax Cuts and Jobs Act | Subsequent Event [Member]
Property, Plant and Equipment [Line Items]
Tax Reform Revenue Reduction								$ 1,100,000
Red Rock Utilities [Member]
Property, Plant and Equipment [Line Items]
Active water connections | active_water_connection		1,650
Square miles of approved service area | mi²		9
GrowthPremiumPayableForEachNewMeterInstalled						$ 750
Payments to Acquire Businesses, Gross		$ 5,900,000
Period for maximum payout of growth premium after first meter install		10 years
Period for Maximum payout of growth premium after acquisition date		20 years
Meters installed in the growth premium area | perUnitItemType						0
Contributor [Member]
Property, Plant and Equipment [Line Items]
Tax Expense on Contributions						55.00%
Tax Payer [Member]
Property, Plant and Equipment [Line Items]
Tax Expense on Contributions						45.00%

Description of Business, Basi_4

Description of Business, Basis of Presentation, Corporate Transactions, Significant Accounting Policies, and Recent Accounting Pronouncements - Significant Accounting Policies (Details) - shares	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options outstanding, to acquire shares of GWRI common stock (in shares)	632,500	498,103
Sale of Stock, Number of Shares Issued in Transaction	870,000
2016 stock option grant
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options outstanding, to acquire shares of GWRI common stock (in shares)		100,000
Common share equivalents included in diluted earnings per share (in shares)		22,140
Twenty Seventeen Stock Option Grant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options outstanding, to acquire shares of GWRI common stock (in shares)	386,896
Common share equivalents included in diluted earnings per share (in shares)	58,505
Twenty Nineteen Stock Option Grant [Member] [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Number of options outstanding, to acquire shares of GWRI common stock (in shares)	245,604
Out of the Money [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share (in shares)		398,103

Regulatory Decision and Relat_3

Regulatory Decision and Related Accounting and Policy Changes - Additional Information (Details) $ in Thousands	Jul. 09, 2012utility	Mar. 31, 2020USD ($)	Mar. 31, 2019USD ($)	Jun. 30, 2016USD ($)	Dec. 31, 2019USD ($)	Sep. 30, 2014USD ($)
Public Utilities, General Disclosures [Line Items]
Number of utilities to adjust revenue requirement | utility	7
Requested collective rate of increase over revenue	28.00%
Approved collective revenue increase		$ 3,600
Adopted rate of return on common equity		9.50%
Percentage of hook up fee liability to be recorded on ICFA receipts		70.00%
Revenues		$ 8,230	$ 7,723
Percentage of deferred revenue to be recorded on ICFA receipts		30.00%
Deferred revenue - ICFA		$ 17,422			$ 17,372
Percentage reversal of regulatory liability				30.00%
Reversal of regulatory liability				$ 3,400
Regulatory liability		8,845			8,803
Regulatory assets		1,696			$ 1,715
ICFA
Public Utilities, General Disclosures [Line Items]
Regulatory liability		7,600				$ 7,900
Tax Cuts and Jobs Act [Member]
Public Utilities, General Disclosures [Line Items]
Regulatory liability		$ 1,200

Regulatory Decision and Relat_4

Regulatory Decision and Related Accounting and Policy Changes - Summary of Collective Revenue Requirement Phased-in Over Time (Details)	Mar. 31, 2020USD ($)
Incremental
2015	$ 1,083
2016	887
2017	335
2018	335
2019	335
2020	335
2021	335
Cumulative
2015	1,083
2016	1,970
2017	2,305
2018	2,640
2019	2,975
2020	3,310
2021	$ 3,645

Revenue from Contract with Cu_3

Revenue from Contract with Customer (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2019
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 8,230	$ 7,723
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	8,230	7,723
Deferred revenue - ICFA	17,422		$ 17,372
Contract with Customer, Asset, after Allowance for Credit Loss	1,795		1,717
Contract with Customer, Liability	18,066		17,959
Revenue, Remaining Performance Obligation, Expected Timing of Satisfaction [Line Items]
Deferred revenue - ICFA	$ 17,422		17,372
Revenue, Performance Obligation, Description of Payment Terms	within 15 days of billing
Regulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 8,211	7,707
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	8,211	7,707
Contract with Customer, Liability	622		587
Unregulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	19	16
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	19	16
Contract with Customer, Liability	22		0
Water Services
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	3,388	3,138
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	3,388	3,138
Contract with Customer, Asset, after Allowance for Credit Loss	865		791
waste water and recycled water [Member]
Disaggregation of Revenue [Line Items]
Contract with Customer, Asset, after Allowance for Credit Loss	930		$ 926
waste water and recycled water [Member] | Regulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	4,823	4,569
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	4,823	4,569
rental revenue [Member] | Unregulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	19	16
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	19	16
Residential [Member] | Water Services
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	2,694	2,532
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	2,694	2,532
Residential [Member] | waste water and recycled water [Member] | Regulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	4,430	4,174
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	4,430	4,174
irrigation [Member] | Water Services
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	321	289
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	321	289
commercial [Member] | Water Services
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	208	160
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	208	160
commercial [Member] | waste water and recycled water [Member] | Regulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	239	222
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	239	222
Other Water Services [Member] | Water Services
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	97	127
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	97	127
recycledwater [Member] | waste water and recycled water [Member] | Regulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	94	80
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	94	80
other wastewater [Member] | other wastewater [Member] | Regulated Operation [Member]
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	60	93
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	60	93
constructionservices [Member] | Water Services
Revenue from Contract with Customer [Abstract]
Revenue from Contract with Customer, Excluding Assessed Tax	68	30
Disaggregation of Revenue [Line Items]
Revenue from Contract with Customer, Excluding Assessed Tax	$ 68	$ 30

Property, Plant and Equipment -

Property, Plant and Equipment - Schedule of Property, Plant and Equipment (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 329,331	$ 326,303
Less accumulated depreciation	(94,956)	(92,749)
Net property, plant and equipment	234,375	233,554
Mains/lines/sewers
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 138,469	138,173
Average Depreciation Life (in years)
Property plant and equipment, average depreciation life	49 years
Plant
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 95,068	94,615
Average Depreciation Life (in years)
Property plant and equipment, average depreciation life	31 years
Equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 35,637	35,497
Average Depreciation Life (in years)
Property plant and equipment, average depreciation life	14 years
Meters
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 14,139	14,057
Average Depreciation Life (in years)
Property plant and equipment, average depreciation life	13 years
Furniture, fixture and leasehold improvements
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 623	623
Average Depreciation Life (in years)
Property plant and equipment, average depreciation life	21 years
Computer and office equipment
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 868	785
Average Depreciation Life (in years)
Property plant and equipment, average depreciation life	7 years
Software
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 241	241
Average Depreciation Life (in years)
Property plant and equipment, average depreciation life	3 years
Land and land rights
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 1,051	1,051
Other
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	700	700
Construction work-in-process
Property, Plant and Equipment [Line Items]
Total property, plant and equipment	$ 42,535	$ 40,561

Accounts Receivable - Summary o

Accounts Receivable - Summary of Accounts Receivable (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Receivables [Abstract]
Billed receivables	$ 1,795	$ 1,718
Less allowance for doubtful accounts	(94)	(87)
Accounts receivable – net	$ 1,701	$ 1,631

Equity Method Investment - Addi

Equity Method Investment - Additional Information (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
FATHOM
Schedule of Equity Method Investments [Line Items]
Equity method investment	$ 0	$ 0

Acquisitions (Details)

Acquisitions (Details)	Oct. 16, 2018USD ($)mi²service_connectionactive_water_connection	May 30, 2018USD ($)mi²	Mar. 31, 2020USD ($)perUnitItemType
Turner Ranches Water and Sanitation Company [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross		$ 2,800,000	$ 2,800,000
Active water connections		963
Area Of Certificated Service Areas | mi²		7
Red Rock Utilities [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 5,900,000		5,851
Active water connections | service_connection	1,650
Area Of Certificated Service Areas | mi²	9
Red Rock Utilities [Member]
Business Acquisition [Line Items]
Payments to Acquire Businesses, Gross	$ 5,900,000
Active water connections | active_water_connection	1,650
GrowthPremiumPayableForEachNewMeterInstalled			$ 750
Period for maximum payout of growth premium after first meter install	10 years
Period for Maximum payout of growth premium after acquisition date	20 years
Meters installed in the growth premium area | perUnitItemType			0

Acquisitions Net Assets Acquire

Acquisitions Net Assets Acquired (Details) - USD ($)	Oct. 16, 2018	May 30, 2018	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019
Business Acquisition [Line Items]
Cash and cash equivalents			$ 17,137,000	$ 7,513,000	$ 13,303,000
Accounts receivable — net			1,701,000	1,631,000
Property, Plant and Equipment, Net			234,375,000	233,554,000
Property, plant and equipment			329,331,000	326,303,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment			(94,956,000)	(92,749,000)
Accounts payable			(674,000)	(992,000)
Customer and Meter Deposits			1,522,000	1,445,000
Advances in aid of construction			67,901,000	67,621,000
Contributions in Aid of Construction			(14,384,000)	(14,520,000)
Business Combination, Contingent Consideration, Liability, Noncurrent			1,773,000	1,773,000
Accrued Liabilities, Current			(7,403,000)	(7,546,000)
Goodwill			4,398,000	$ 4,398,000
Red Rock Utilities [Member]
Business Acquisition [Line Items]
Accounts receivable — net			111
Property, Plant and Equipment, Net			19,841
Property, plant and equipment			748
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment			(6,084)
Prepaid Expense			12
Intangible Assets, Gross (Excluding Goodwill)			196
Accounts payable			(26)
Taxes Payable			(14)
Accrued Liabilities			(47)
Customer and Meter Deposits			(76)
Advances in aid of construction			3,423
Contributions in Aid of Construction			(7,397)
Business Combination, Contingent Consideration, Liability, Noncurrent			838
Assets			3,003
Goodwill			2,848
Payments to Acquire Businesses, Gross	$ 5,900,000		5,851
Turner Ranches Water and Sanitation Company [Member]
Business Acquisition [Line Items]
Cash and cash equivalents			176,000
Accounts receivable — net			121,000
Property, Plant and Equipment, Net			4,495,000
Property, plant and equipment			92,000
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment			(3,554,000)
Accounts payable			(30,000)
Accrued Liabilities, Current			(49,000)
Assets			1,251,000
Goodwill			1,549,000
Payments to Acquire Businesses, Gross		$ 2,800,000	$ 2,800,000

Goodwill & Intangible Assets -

Goodwill & Intangible Assets - Intangible Assets (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
INDEFINITE LIVED INTANGIBLE ASSETS:
Indefinite lived intangible assets	$ 1,741	$ 1,741
DEFINITE LIVED INTANGIBLE ASSETS:
Gross Amount	25,384	25,384
Accumulated Amortization	(14,571)	(14,571)
Net Amount	10,813	10,813
Total intangible assets, Gross Amount	27,125	27,125
Total intangible assets, Net Amount	12,554	12,554
Acquired ICFAs
DEFINITE LIVED INTANGIBLE ASSETS:
Gross Amount	17,978	17,978
Accumulated Amortization	(12,568)	(12,568)
Net Amount	5,410	5,410
Sonoran contract rights
DEFINITE LIVED INTANGIBLE ASSETS:
Gross Amount	7,406	7,406
Accumulated Amortization	(2,003)	(2,003)
Net Amount	5,403	5,403
CP Water Certificate of Convenience & Necessity service area
INDEFINITE LIVED INTANGIBLE ASSETS:
Indefinite lived intangible assets	1,532	1,532
Intangible trademark
INDEFINITE LIVED INTANGIBLE ASSETS:
Indefinite lived intangible assets	13	13
Franchise Rights [Member]
INDEFINITE LIVED INTANGIBLE ASSETS:
Indefinite lived intangible assets	129	129
Red Rock Utilities [Member]
INDEFINITE LIVED INTANGIBLE ASSETS:
Indefinite lived intangible assets	$ 67	$ 67

Goodwill & Intangible Assets _2

Goodwill & Intangible Assets - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2020	Dec. 31, 2019
Goodwill [Line Items]
Goodwill	$ 4,398,000	$ 4,398,000
Amortization of intangible assets	0
Turner Ranches Water and Sanitation Company [Member]
Goodwill [Line Items]
Goodwill	$ 1,549,000

Transactions With Related Par_2

Transactions With Related Parties - Additional Information (Details) - USD ($)	Nov. 17, 2016	Mar. 31, 2020	Mar. 31, 2019	Dec. 31, 2018	Dec. 31, 2019
Related Party Transaction [Line Items]
Employee medical claims paid		$ 300,000
Due from affiliates		$ 0			$ 426,000
Global Water Management
Related Party Transaction [Line Items]
Purchase agreement period		10 years
Global Water Management | Maximum
Related Party Transaction [Line Items]
Royalty payments (up to $15.0 million)		$ 15,000,000
Proceeds from Royalties Received				$ 2,300,000
Global Water Management | Meter Replacement
Related Party Transaction [Line Items]
Meter replacement program cost	$ 11,400,000
Global Water Management | FATHOM Services
Related Party Transaction [Line Items]
Cost per water account/month		6.43
Related Party Transaction, Expenses from Transactions with Related Party		$ 0	$ 400,000

Accrued Expenses - Schedule of

Accrued Expenses - Schedule of Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Accrued Liabilities, Current [Abstract]
Deferred compensation	$ 1,118	$ 2,008
Property taxes	582	1,095
Interest	1,780	475
Dividend payable	543	519
Asset retirement obligation	697	697
Other accrued liabilities	2,683	2,752
Total accrued expenses	$ 7,403	$ 7,546

Fair Value (Details)

Fair Value (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Fair Value	$ 121,819	$ 121,075
Fair Value, Net Asset (Liability)	126,515	125,377
Business Combination, Contingent Consideration, Liability	838	838
Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Assets, Fair Value Disclosure	2,135	2,132
Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Long-term Debt, Fair Value	121,819	121,075
Fair Value, Net Asset (Liability)	123,542	122,407
Fair Value, Inputs, Level 3
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Net Asset (Liability)	838	838
Business Combination, Contingent Consideration, Liability	838	838
Hook Up Fee Funds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Cash and Cash Equivalents	1,018	627
Demand Deposits [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	2,135
Demand Deposits [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	2,135	2,132
Certificates of Deposit [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Cash and Cash Equivalents	705
Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Cash and Cash Equivalents		705
Hook Up Fee Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Restricted Cash and Cash Equivalents		627
Certificates of Deposit [Member] | Hook Up Fee Funds [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	1,018
Certificates of Deposit [Member] | Certificates of Deposit [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Cash and Cash Equivalents, Fair Value Disclosure	$ 705
Restricted Cash and Cash Equivalents		$ 705

Debt - Schedule of Outstanding

Debt - Schedule of Outstanding Balances and Maturity Dates for Short Term and Long Term Debt (Details) - USD ($) $ in Thousands	Mar. 31, 2020	Dec. 31, 2019	Mar. 31, 2019	Mar. 03, 2017	Jun. 24, 2016
Short-term
Capital lease obligations	$ 111	$ 110
Debt issuance costs	0	0
Total debt	119	117
Long-term
Capital lease obligations	222	251
Long-term debt and capital leases	114,629	114,664
BONDS AND NOTES PAYABLE -
Short-term
Short-term debt	8	7
Long-term
Long-term debt, noncurrent	115,000	115,018
BONDS AND NOTES PAYABLE - | 4.38% Series A 2016, maturing June 2028
Short-term
Short-term debt	0	0
Long-term
Long-term debt, noncurrent	28,750	28,750
BONDS AND NOTES PAYABLE - | 4.58% Series B 2016, maturing June 2036
Short-term
Short-term debt	0	0
Long-term
Long-term debt, noncurrent	86,250	86,250
BONDS AND NOTES PAYABLE - | 1.20% WIFA Loan, maturing October 2032
Long-term
Debt instrument, interest rate			1.20%
BONDS AND NOTES PAYABLE - | 4.65% Harquahala Loan, maturing January 2021
Short-term
Short-term debt	8	6
Long-term
Long-term debt, noncurrent	0	3
Debt instrument, interest rate			4.65%
BONDS AND NOTES PAYABLE - | 2017 WIFA Loan [Member]
Short-term
Short-term debt	0	1
Long-term
Long-term debt, noncurrent	0	15
Debt instrument, interest rate				4.60%
Secured Debt [Member]
Long-term
Debt issuance costs	$ (593)	$ (605)
Debt instrument, interest rate					4.55%

Debt - Additional Information (

Debt - Additional Information (Details)	Jun. 24, 2016USD ($)debt_instrument	Mar. 31, 2020USD ($)	Mar. 31, 2018USD ($)	May 04, 2020USD ($)	Dec. 31, 2019USD ($)	Mar. 31, 2019	Apr. 20, 2018USD ($)	May 31, 2017debt_instrument	Mar. 03, 2017USD ($)
Debt Instrument [Line Items]
Long-term debt, fair value		$ 121,819,000			$ 121,075,000
Subsequent Event [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity				$ 10,000,000
Eagletail Water Company
Debt Instrument [Line Items]
Number of debt instruments | debt_instrument								2
2016 Senior Secured Notes
Debt Instrument [Line Items]
Number of debt instruments | debt_instrument	2
Debt instrument, face amount	$ 115,000,000
Debt instrument, interest rate	4.55%
Redemption percentage of principal amount	103.00%
Cash paid for prepayment penalty			$ 3,200,000
Write off of capitalized loan fees			$ 2,200,000
Debt Issuance Costs, Net		593,000			605,000
Future Debt service coverage ratio for June 30, 2021 through the quarter ending March 31, 2024	120.00%
2016 Senior Secured Notes | Series A Senior Secured Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 28,800,000
Debt instrument, interest rate	4.38%
Debt instrument, term	12 years
Debt instrument, maturity date	Jun. 15, 2028
2016 Senior Secured Notes | Series B Senior Secured Notes
Debt Instrument [Line Items]
Debt instrument, face amount	$ 86,300,000
Debt instrument, interest rate	4.58%
Debt instrument, term	20 years
Debt Instrument, principal payments	$ 1,900,000
Revolving Credit Facility [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate							2.25%
Debt Issuance Costs, Line of Credit Arrangements, Net		$ 27,000			$ 49,000
Line of Credit Facility, Maximum Borrowing Capacity							$ 8,000,000
Debt service coverage ratio	110.00%
Debt service coverage ratio limiting dividend payment	125.00%
Revolving Credit Facility [Member] | Subsequent Event [Member]
Debt Instrument [Line Items]
Debt instrument, interest rate				2.00%
Bonds and notes payable | 1.20% WIFA Loan, maturing October 2032
Debt Instrument [Line Items]
Debt instrument, interest rate						1.20%
Debt instrument, term		20 years
Bonds and notes payable | 4.65% Harquahala Loan, maturing January 2021
Debt Instrument [Line Items]
Debt instrument, interest rate						4.65%
Debt instrument, term		15 years
Bonds and notes payable | 2017 WIFA Loan [Member]
Debt Instrument [Line Items]
Debt instrument, face amount									$ 175,000
loan forgiven									$ 157,000
Debt instrument, interest rate									4.60%
Debt instrument, term		20 years

Debt - Schedule of Aggregate An

Debt - Schedule of Aggregate Annual Maturities of Debt And Minimum Lease Payments Under Capital Lease Obligations (Details) $ in Thousands	Mar. 31, 2020USD ($)
Long-term Debt, Fiscal Year Maturity [Abstract]
2019	$ 5
Capital Leases, Future Minimum Payments Due, Next Twelve Months	96
2020	1,920
2021	3,833
2022	3,833
2023	3,833
Thereafter	101,584
Total	115,008
Capital Leases, Future Minimum Payments, Present Value of Net Minimum Payments, Fiscal Year Maturity [Abstract]
2019	122
2020	89
2021	48
2022	0
Thereafter	0
Subtotal	355
Less: amount representing interest	(22)
Total	$ 333

Income Taxes - Additional Infor

Income Taxes - Additional Information1 (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Operating Loss Carryforwards [Line Items]
Income Tax Expense (Benefit)	$ (206)	$ (342)
Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest	560	991
Income (Loss) from Continuing Operations before Income Taxes, Domestic	$ 600	$ 1,000

Deferred Compensation Awards -

Deferred Compensation Awards - Additional Information (Details) - USD ($) $ / shares in Units, $ in Thousands	Aug. 13, 2019	Nov. 14, 2013	Jul. 01, 2013	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				632,500	498,103
PSUs and SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense				$ 500	$ 100
SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average days used to determine exercise price		30 days	5 days
2016 stock option grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number					100,000
2016 stock option grant | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense				$ 0
Shares Exercised				325,000
Stock Compensation Shares Exercised Utilizing Cashless Exercise				125,000
Net Shares Outstanding After Cashless Exercise				27,364
Treasury Stock, Shares, Acquired				97,636
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				0
2017 stock option grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				386,896
2017 stock option grant | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock-based compensation expense				$ 67	$ 65
Shares Exercised				10,154
Options forfeited				67,950
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				386,896
Twenty Nineteen Stock Option Grant [Member] [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				245,604
Twenty Nineteen Stock Option Grant [Member] [Member] | Share-based Payment Arrangement, Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock, options granted (in shares)	250,000
Stock-based compensation expense				$ 49	$ 0
Options, exercise price per share (usd per share)	$ 11.26
Expiration period	10 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 800,000
Share-based Compensation Arrangement by Share-based Payment Award, Award Vesting Period	4 years
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number				245,604
Vest on August 2020 | Twenty Nineteen Stock Option Grant [Member] [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	25.00%
Vest on August 2021 | Twenty Nineteen Stock Option Grant [Member] [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	25.00%
Vest On August 2022 [Member] [Member] | Twenty Nineteen Stock Option Grant [Member] [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	25.00%
Vest On August 2023 [Member] | Twenty Nineteen Stock Option Grant [Member] [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting percentage	25.00%

Deferred Compensation Awards _2

Deferred Compensation Awards - Schedule of Total Awards Granted and Number of Units Outstanding (Details) - Phantom Stock Units (PSUs) - USD ($) $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	143,120
Units Outstanding (in shares)	54,243
Amounts Paid	$ 92	$ 71
Q1 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	34,830
Units Outstanding (in shares)	0
Amounts Paid	$ 0	19
Q1 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	22,712
Units Outstanding (in shares)	0
Amounts Paid	$ 24	25
Q1 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	30,907
Units Outstanding (in shares)	10,302
Amounts Paid	$ 33	27
Q1 2019 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	32,190
Units Outstanding (in shares)	21,460
Amounts Paid	$ 35	0
Q1 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	22,481
Units Outstanding (in shares)	22,481
Amounts Paid	$ 0	$ 0

Deferred Compensation Awards _3

Deferred Compensation Awards - Schedule of Recipients of SARs Awards, Grant Date, Units Granted, Exercise Price, Outstanding Shares and Amounts Paid (Details) - Stock Appreciation Rights (SARs) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 31, 2020	Mar. 31, 2019
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	735,000
Units Outstanding (in shares)	248,250
Amounts Paid	$ 300	$ 0
Key Executive | Q2 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	300,000
Exercise Price (in dollars per share)	$ 5.13
Units Outstanding (in shares)	42,500
Amounts Paid	$ 300	0
Members of Management | Q1 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	299,000
Exercise Price (in dollars per share)	$ 4.26
Units Outstanding (in shares)	118,000
Amounts Paid	$ 0	0
Members of Management | Q3 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	103,000
Exercise Price (in dollars per share)	$ 9.40
Units Outstanding (in shares)	63,000
Amounts Paid	$ 0	0
Members of Management | Q1 2018
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Units Granted (in shares)	33,000
Exercise Price (in dollars per share)	$ 8.99
Units Outstanding (in shares)	24,750
Amounts Paid	$ 0	$ 0

Deferred Compensation Awards _4

Deferred Compensation Awards - Schedule of Estimated Future Compensation Expense (Details) $ in Thousands	Mar. 31, 2020USD ($)
PSUs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months	$ 288
2020	184
2021	76
Defined Benefit Plan, Expected Future Benefit Payment, Year Five	0
2022	0
Total	548
SARs
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Defined Benefit Plan, Expected Future Benefit Payment, Next Twelve Months	38
2020	50
2021	50
Defined Benefit Plan, Expected Future Benefit Payment, Year Five	0
2022	20
Total	$ 158

Statement of Cash Flows, Supp_3

Statement of Cash Flows, Supplemental Disclosures	3 Months Ended
	Mar. 31, 2020
Supplemental Cash Flow Elements [Abstract]
Supplemental Cash Flow Information	SUPPLEMENTAL CASH FLOW INFORMATIONThe following is supplemental cash flow information for the three months ended March 31, 2020 and 2019 (in thousands):

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Details) - Office Space - USD ($) $ in Thousands	Sep. 01, 2018	Mar. 31, 2020	Mar. 31, 2019
Loss Contingencies [Line Items]
Operating leases monthly rental expense related to new agreement	$ 15
Operating leases rent expense		$ 44	$ 45

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Millions	May 04, 2020	Apr. 20, 2018
Subsequent Event [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 10
Revolving Credit Facility [Member]
Subsequent Event [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity		$ 8
Debt instrument, interest rate		2.25%
Revolving Credit Facility [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Debt instrument, interest rate	2.00%

Uncategorized Items - gwrs-2020

Label	Element	Value
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 13,197,000
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents	$ 9,095,000