What changed in this filing

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Item 9A. Controls and Procedures

2026-03-04 compared with 2025-03-05 · 41 added, 21 removed, 306 unchanged (17% of the section changed)

116 unchanged sentences

Incorporated by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K filed with the SEC on May 4, 2016

Number Description of Exhibit Method of Filing

10.14.1 Global Water Resources, Inc.

2 unchanged sentences

333-209025) filed with the SEC on January 19, 2016

Number Description of Exhibit Method of Filing

10.14.2 Amendment to Global Water Resources, Inc.

24 unchanged sentences

Incorporated by reference to Exhibit 10.5 of the Company’s Current Report on Form 8-K filed with the SEC on May 4, 2016

Amended and Restated Agreement, dated September 10, 2019, by and among certain wholly-owned subsidiaries of Global Water Resources, Inc.

10.17 Amended and Restated Service Agreement, dated September 10, 2019, by and among certain wholly-owned subsidiaries of Global Water Resources, Inc.

and Global Water Management, LLC

54 unchanged sentences

Incorporated by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K filed with the SEC on November 1, 2023

F ifth Modification Agreement, dated July 1, 2024 , by and between Global Water Resources, Inc.

10.27.6 Fifth Modification Agreement, dated July 1, 2024, by and between Global Water Resources, Inc.

and The Northern Trust Company

Incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on July 3, 2024

Sixth Modification Agreement, dated April 14, 2025, by and between Global Water Resources, Inc.

and The Northern Trust Company

Incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on April 16, 2025

10.28 Guaranty Agreement, dated as of April 30, 2020, by Global Water, LLC

11 unchanged sentences

Incorporated by reference to Exhibit 10.6 of the Company’s Current Report on Form 8-K filed with the SEC on May 6, 2020

Restricted Stock Agreement with Ron L.

Fleming, dated May 8, 2020*

Incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on May 8, 2020

Restricted Stock Agreement with Michael J.

Liebman, dated May 8, 2020*

Incorporated by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K filed with the SEC on May 8, 2020

10.33 Form of Restricted Stock Agreement*

Incorporated by reference to Exhibit 10.3 of the Company’s Current Report on Form 8-K filed with the SEC on May 8, 2020

F orm of Restr icted Stock Unit Awar d Agreement (general)

Filed herewith

10.34 Form of Restricted Stock Unit Award Agreement (general)

Incorporated by reference to Exhibit 10.36 to the Company’s Annual Report on Form 10-K filed with the SEC on March 5, 2025

10.35 Form of Restricted Stock Unit Award Agreement (executive)

Filed herewith

Incorporated by reference to Exhibit 10.37 to the Company’s Annual Report on Form 10-K filed with the SEC on March 5, 2025

10.36 Guaranty Agreement, dated as of April 30, 2021, by Global Water Holdings, Inc.

3 unchanged sentences

Incorporated by reference to Exhibit 10.7 of the Company’s Quarterly Report on Form 10-Q filed with the SEC on May 6, 2021

Securities Purchase Agreement, dated June 8, 2023, by and between Global Water Resources, Inc.

and the purchasers party thereto

Incorporated by reference to Exhibit 10.1 of the Company’s Form 8-K filed with the SEC on June 12, 2023.

10.38 Note Purchase Agreement, dated October 26, 2023, by and between Global Water Resources, Inc.

23 unchanged sentences

Incorporated by reference to Exhibit 10.8 of the Company’s Current Report on Form 8-K filed with the SEC on January 4, 2024.

Employment Agreement with Joanne Ellsworth, dated November 9, 2021*

Incorporated by reference to Exhibit 10.13.1 to the Company’s Annual Report on Form 10-K filed with the SEC on March 10, 2022.

10.47 Securities Purchase Agreement , dated September 30 , 2025, by and among Global Water Resources , Inc.

and the purchasers party thereto

Incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on October 6, 2025.

C redit Agreement, dated December 10, 2025, by and between Global Water Resources, Inc.

and CoBANK, ACB

Incorporated by reference to Exhibit 10.1 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025.

Promissory Note, dated December 10, 2025, by and between Global Water Resources, Inc.

and CoBANK, ACB

Incorporated by reference to Exhibit 10.2 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

Guaranty Agreement, dated December 10, 2025, by Global Water, LLC

Incorporated by reference to Exhibit 10.3 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

Number Description of Exhibit Method of Filing

Guaranty Agreement, dated December 10, 2025, by West Maricopa Combine, LLC

Incorporated by reference to Exhibit 10.4 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

Guaranty Agreement, dated December 10, 2025, by Global Water Holdings, Inc.

Incorporated by reference to Exhibit 10.5 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

Pledge and Security Agreement, dated December 10, 2025, by and between Global Water Resources, Inc.

Bank Trust Company, National Association, as collateral agent

Incorporated by reference to Exhibit 10.6 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

Pledge and Security Agreement, dated December 10, 2025, by and between Global Water, LLC and U.S.

Bank Trust Company, National Association, as collateral agent

Incorporated by reference to Exhibit 10.7 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

Pledge and Security Agreement, dated December 10, 2025, by and between West Maricopa Combine, LLC and U.S.

Bank Trust Company, National Association, as collateral agent

Incorporated by reference to Exhibit 10.8 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

Pledge and Security Agreement, dated December 10, 2025, by and between Global Water Holdings, Inc.

Bank Trust Company, National Association, as collateral agent

Incorporated by reference to Exhibit 10.9 of the Company’s Current Report on Form 8-K filed with the SEC on December 16, 2025

14.1 Code of Ethics

Incorporated by reference to Exhibit 14.1 of the Company’s Current Report on Form 8-K filed with the SEC on May 4, 2016

I nsider Tr ading Policy

Filed herewith

19 Insider Trading Policy

Incorporated by reference to Exhibit 19 to the Company’s Annual Report on Form 10-K filed with the SEC on March 5, 2025

21.1 Subsidiaries of Global Water Resources, Inc.

Filed herewith

Number Description of Exhibit Method of Filing

23.1 Consent of Deloitte & Touche LLP, Independent Registered Public Accounting Firm

45 unchanged sentences

Cohn Director March 4, 2026

/s/ Debra Coy Director March 5, 2025

/s/ Christa Steele Director March 4, 2026

Christa Steele

/s/ Brett Huckelbridge Director March 4, 2026

3 unchanged sentences

Compared sentence by sentence after normalising whitespace, quotation marks, case and digits, so re-formatting and restated figures do not read as changed language. Wording changes appear as one removal and one addition. The current filing and the prior one are authoritative.

What changed 10-K

Item 9A. Controls and Procedures