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    <ReturnTs>2025-02-16T12:27:42-06:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
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        <BusinessNameLine1Txt>BWCO CPAS INC</BusinessNameLine1Txt>
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        <ZIPCd>78278</ZIPCd>
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      <SignatureDt>2025-02-14</SignatureDt>
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    <PreparerPersonGrp>
      <PreparerPersonNm>REBECCA W WILLIAMS EA</PreparerPersonNm>
      <PTIN>P01621903</PTIN>
      <PhoneNum>2103541040</PhoneNum>
      <PreparationDt>2025-02-14</PreparationDt>
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    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <PrintingPublicationsPostageAmt>342</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>103697</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-26874</ExcessOrDeficitForYearAmt>
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      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>136703</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>136703</EOYAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE CORPORATION IS ORGANIZED FOR THE PURPOSE OF ASSOCIATING IN A SINGLE BODY FOR DULY LICENSED GENERAL PRACTITIONERS OF MEDICINE IN THE STATE OF TEXAS, TO AID, ENGAGE IN, FOSTER, PROMOTE AND CONDUCT THE DISSEMINATION OF SCIENTIFIC AND MEDICAL INFORMATION FOR THE ALLEVIATION OF HUMAN SUFFERING AND TO BENEFIT MANKIND.</PrimaryExemptPurposeTxt>
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      <ProgramSrvcAccomplishmentGrp>
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      <ProgramSrvcAccomplishmentGrp>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PRITI MODY-BAILEY MD</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA NIETFELD MD</PersonNm>
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        <PersonNm>SPENCER LEWIS MD</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA NIETFELD MD</PersonNm>
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        <PersonNm>MARY NGUYEN MD</PersonNm>
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          <CityNm>SAN ANTONIO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>78278</ZIPCd>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 4 - OTHER INVESTMENT INCOME</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: INTEREST. AMOUNT: 3,586.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 10 - GRANTS AND SIMILAR AMOUNTS PAID</FormAndLineReferenceDesc>
        <ExplanationTxt>ACTIVITY CLASSIFICATION: SCHOLARSHIP. GRANTEE NAME: LAURA SOLIS. AMOUNT GIVEN: 1,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK FEES. AMOUNT: 60. DESCRIPTION: INSURANCE. AMOUNT: 900. DESCRIPTION: MEETING &amp; SEMINAR EXPENSES. AMOUNT: 64,939. DESCRIPTION: OFFICE SUPPLIES. AMOUNT: 3,572. DESCRIPTION: TRAVEL. AMOUNT: 22,728. TOTAL TO FORM 990-EZ, LINE 16: 92,199.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART IV</FormAndLineReferenceDesc>
        <ExplanationTxt>DURING THE TAX YEAR, THERE WERE CHANGES IN OFFICER POSITIONS AS FOLLOWS: FROM JANUARY 2024 TO MARCH 2024: RICHEL AVERY, MD SERVED AS PRESIDENT PRITI MODY-BAILEY, MD SERVED AS PRESIDENT-ELECT LAURA NIETFELD, MD SERVED AS VICE-PRESIDENT MARY NGUYEN, MD SERVED AS TREASURER SPENCER LEWIS, MD SERVED AS SECRETARY FROM APRIL 2024 TO DECEMBER 2024: PRITI MODY-BAILEY, MD TRANSITIONED TO PRESIDENT LAURA NIETFELD, MD TRANSITIONED TO PRESIDENT-ELECT JESSICA YAO, MD JOINED AS VICE-PRESIDENT MARY NGUYEN, MD CONTINUED AS TREASURER SPENCER LEWIS, MD CONTINUED AS SECRETARY</ExplanationTxt>
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