<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-03T02:31:50-00:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>520704073</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Elaine Geary McKinney CPA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>3504 Kent Ln</AddressLine1Txt>
        <CityNm>Wichita Falls</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>763081411</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>751980443</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>WICHITA FALLS STREAMS &amp; VALLEYS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>WICH</BusinessNameControlTxt>
      <PhoneNum>9403223223</PhoneNum>
      <USAddress>
        <AddressLine1Txt>P O BOX 1588</AddressLine1Txt>
        <CityNm>WICHITA FALLS</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>763071588</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>SANDY FLEMING</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>9403223223</PhoneNum>
      <SignatureDt>2024-05-03</SignatureDt>
      <DiscussWithPaidPreparerInd>false</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>SANDY</PersonFirstNm>
        <PersonLastNm>FLEMING</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>Elaine Geary McKinney</PreparerPersonNm>
      <PTIN>P00171531</PTIN>
      <PhoneNum>9406426036</PhoneNum>
      <PreparationDt>2024-05-03</PreparationDt>
      <SelfEmployedInd>X</SelfEmployedInd>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>2</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="990EZ" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>WEECHITA.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="990A">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>118026</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>57903</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>50188</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>9910</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>25</OtherRevenueTotalAmt>
      <TotalRevenueAmt>118026</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>43060</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>100</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>14115</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>4119</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>59613</OtherExpensesTotalAmt>
      <TotalExpensesAmt>121007</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2981</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>127575</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>124594</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>20156</BOYAmt>
        <EOYAmt>23297</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <LandAndBuildingsGrp>
        <BOYAmt>107419</BOYAmt>
        <EOYAmt>100797</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <EOYAmt>500</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>127575</BOYAmt>
        <EOYAmt>124594</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>127575</BOYAmt>
        <EOYAmt>124594</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PRESERVE THE BODIES OF WATER AROUND WICHITA COUNTY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO PRESERVE, CONSERVE, DEVELOP, BEAUTIFY, MAINTAIN, UTILIZE AND ADOPT FOR RECREATION AND OTHER USE THE RIVERS, STREAMS, CREEKS AND OTHER BODIES OF WATER, WATER CHANNELS AND THEIR BEDS AND VALLEYS IN WICHITA COUNTY</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>MAINTAIN AND IMPROVE THE WEE-CHI-TAH TRAIL SYSTEM FOR USE BY THE PUBLIC FOR MOUNTAIN BIKING AND TRAIL RUNNING</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBY CHRISTY</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL CARDINAL</PersonNm>
        <TitleTxt>VIE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELAINE MCKINNEY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLI SIMS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SANDY FLEMING</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>040.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>40000</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>SANDY FLEMING</PersonNm>
        <USAddress>
          <AddressLine1Txt>900 8TH ST</AddressLine1Txt>
          <CityNm>WICHITA FALLS</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>76301</ZIPCd>
        </USAddress>
        <PhoneNum>9403223223</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="990A" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>106006</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>94125</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102856</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>111442</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108091</CurrentTaxYearAmt>
        <TotalAmt>522520</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>106006</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>94125</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>102856</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>111442</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>108091</CurrentTaxYearAmt>
        <TotalAmt>522520</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>522520</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>7800</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6000</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3675</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1000</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>9910</CurrentTaxYearAmt>
        <TotalAmt>28385</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>550905</TotalSupportAmt>
      <PublicSupportCY170Pct>0.94850</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.95290</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="990B" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleO documentId="990O" softwareId="23017659" softwareVersionNum="23.1.0.0">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 8, Other Revenue</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS INCOME- BANK ERROR 25</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation 6,622</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>PROGRAM EXPENSES 38,432</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>TRAIL MAINTENANCE 10,784</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16, Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>THOR EXPENSES 3,775</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24, Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE Beginning of year 0, End of year 500</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
