{"filing":{"accession_number":"0001628280-26-063690","cik":"0001371451","ticker":null,"company_name":"HIGHWATER ETHANOL LLC","form":"8-K","filing_date":"2026-09-28","report_date":"2026-09-23","primary_document":"highwater-20260923.htm","primary_document_url":"https://www.sec.gov/Archives/edgar/data/1371451/000162828026063690/highwater-20260923.htm"},"events":[{"id":35404,"run_id":32607,"accession_number":"0001628280-26-063690","anchor_item_number":"5.02","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"summary":"The Board approved amendments to the 2026 Executive Bonus Plan that modify compensatory arrangements for the Chief Executive Officer and Chief Financial Officer, increasing their maximum annual bonus eligibility to 59% and 56% of base salary respectively based on new performance metrics (net income above $10,000,000 and Section 45Z tax credits). This is a direct disclosure of executive compensation plan amendments under Item 5.02(e).","company_name":"HIGHWATER ETHANOL LLC","ticker":null,"filing_date":"2026-09-28","form":"8-K","submitted_at":null,"items":[{"id":39438,"accession_number":"0001628280-26-063690","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Board approved amendments to the 2026 Executive Bonus Plan that modify compensatory arrangements for the Chief Executive Officer and Chief Financial Officer, increasing their maximum annual bonus eligibility to 59% and 56% of base salary respectively based on new performance metrics (net income above $10,000,000 and Section 45Z tax credits). This is a direct disclosure of executive compensation plan amendments under Item 5.02(e).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T17:12:11.271557+00:00","company_name":"","ticker":null,"filing_date":""}]}],"classifications":[{"id":39438,"accession_number":"0001628280-26-063690","item_number":"5.02","item_title":"Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.","event_type":"exec_compensation","event_domain":"governance","is_material":true,"confidence":0.95,"reasoning":"The Board approved amendments to the 2026 Executive Bonus Plan that modify compensatory arrangements for the Chief Executive Officer and Chief Financial Officer, increasing their maximum annual bonus eligibility to 59% and 56% of base salary respectively based on new performance metrics (net income above $10,000,000 and Section 45Z tax credits). This is a direct disclosure of executive compensation plan amendments under Item 5.02(e).","classifier_version":"claude-haiku-4-5-20251001+prompt-a85dd512","taxonomy_version":"v1.3","classified_at":"2026-09-28T17:12:11.271557+00:00","company_name":"HIGHWATER ETHANOL LLC","ticker":null,"filing_date":"2026-09-28"}]}