﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-02-10T13:07:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>870470666</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>KARREN HENDRIX STAGG ALLEN &amp; COMPANY</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>111 E BROADWAY STE 250</AddressLine1Txt>
        <CityNm>SALT LAKE CITY</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>841115225</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>870227854</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HAIGHTS CREEK IRRIGATION COMPANY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>HAIG</BusinessNameControlTxt>
      <PhoneNum>8015464242</PhoneNum>
      <USAddress>
        <AddressLine1Txt>820 EAST 200 NORTH</AddressLine1Txt>
        <CityNm>KAYSVILLE</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84037</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RODNEY HILL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8015464242</PhoneNum>
      <SignatureDt>2025-02-15</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>JEFFREY N RIRIE</PreparerPersonNm>
      <PTIN>P00230191</PTIN>
      <PhoneNum>8015217620</PhoneNum>
      <PreparationDt>2025-02-10</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <PrincipalOfficerNm>LEE STENQUIST</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>1864 SUNSET DRIVE</AddressLine1Txt>
        <CityNm>KAYSVILLE</CityNm>
        <StateAbbreviationCd>UT</StateAbbreviationCd>
        <ZIPCd>84037</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>3149022</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="12">X</Organization501cInd>
      <WebsiteAddressTxt>HAIGHTSCREEK.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1899</FormationYr>
      <LegalDomicileStateCd>UT</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROVIDE IRRIGATION AND SECONDARY WATER TO THE SHAREHOLDERS WITHIN KAYSVILLE, UT SERVICE AREA.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>5</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>5</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>945601</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1362573</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1648961</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1633025</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>88560</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>153324</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>71</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>100</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>2683193</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>3149022</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>280441</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>336184</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1929691</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>2871691</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>2210132</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>3207875</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>473061</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>-58853</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>3770458</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>4105294</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>784843</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1150798</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>2985615</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>2954496</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>TO PROVIDE IRRIGATION AND SECONDARY WATER TO THE SHAREHOLDERS WITHIN KAYSVILLE, UT SERVICE AREA.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>3088267</ExpenseAmt>
      <RevenueAmt>1633025</RevenueAmt>
      <Desc>DELIVER IRRIGATION AND SECONDARY WATER TO SHAREHOLDERS.</Desc>
      <ProgSrvcAccomActyOtherGrp>
        <ExpenseAmt>17893</ExpenseAmt>
        <Desc>DELIVER IRRIGATION AND SECONDARY WATER TO SHAREHOLDERS.</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalOtherProgSrvcExpenseAmt>17893</TotalOtherProgSrvcExpenseAmt>
      <TotalProgramServiceExpensesAmt>3106160</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc3">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc3">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc3">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc3">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc3">false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc3">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc3">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc3">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc3">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc3">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc3">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc3">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc3">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>false</FundraisingActivitiesInd>
      <GamingActivitiesInd>false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>false</ScheduleORequiredInd>
      <IRPDocumentCnt>0</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>false</BackupWthldComplianceInd>
      <EmployeeCnt>5</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <MembersAndShrGrossIncomeAmt>1633027</MembersAndShrGrossIncomeAmt>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>5</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>false</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>false</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>RODNEY HILL</PersonNm>
        <PhoneNum>8015464242</PhoneNum>
        <USAddress>
          <AddressLine1Txt>820 EAST 200 NORTH</AddressLine1Txt>
          <CityNm>KAYSVILLE</CityNm>
          <StateAbbreviationCd>UT</StateAbbreviationCd>
          <ZIPCd>84037</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>VANCE GARFIELD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KIB JACOBSON</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>4.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JESSE JOHNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SAM JOHNSON</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEE STENQUIST</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>RODNEY HILL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <GovernmentGrantsAmt>1362573</GovernmentGrantsAmt>
      <TotalContributionsAmt>1362573</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>WATER ASSESSMENTS</Desc>
        <TotalRevenueColumnAmt>626384</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>626384</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CONNECTION FEES</Desc>
        <TotalRevenueColumnAmt>588207</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>588207</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>INFRASTRUCTURE FEES</Desc>
        <TotalRevenueColumnAmt>419893</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>419893</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>STOCK TRANSFER FEES</Desc>
        <TotalRevenueColumnAmt>1784</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1784</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>IRRIGATION SYSTEMS</Desc>
        <TotalRevenueColumnAmt>-3243</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>-3243</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1633025</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>152324</TotalRevenueColumnAmt>
        <ExclusionAmt>152324</ExclusionAmt>
      </InvestmentIncomeGrp>
      <GrossAmountSalesAssetsGrp>
        <OtherAmt>1000</OtherAmt>
      </GrossAmountSalesAssetsGrp>
      <GainOrLossGrp>
        <OtherAmt>1000</OtherAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>1000</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1000</RelatedOrExemptFuncIncomeAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>RETURNED CHECKS</Desc>
        <TotalRevenueColumnAmt>100</TotalRevenueColumnAmt>
        <ExclusionAmt>100</ExclusionAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>100</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>3149022</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1634025</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>152424</ExclusionAmt>
      </TotalRevenueGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>274655</TotalAmt>
        <ProgramServicesAmt>246412</ProgramServicesAmt>
        <ManagementAndGeneralAmt>28243</ManagementAndGeneralAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>36084</TotalAmt>
        <ProgramServicesAmt>34279</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1805</ManagementAndGeneralAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>25445</TotalAmt>
        <ProgramServicesAmt>23466</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1979</ManagementAndGeneralAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>6226</TotalAmt>
        <ProgramServicesAmt>4970</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1256</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>7428</TotalAmt>
        <ProgramServicesAmt>5929</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1499</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>8275</TotalAmt>
        <ProgramServicesAmt>6110</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2165</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>22615</TotalAmt>
        <ProgramServicesAmt>15506</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7109</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>8460</TotalAmt>
        <ProgramServicesAmt>6769</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1691</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <OccupancyGrp>
        <TotalAmt>1347</TotalAmt>
        <ProgramServicesAmt>1076</ProgramServicesAmt>
        <ManagementAndGeneralAmt>271</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>607</TotalAmt>
        <ProgramServicesAmt>607</ProgramServicesAmt>
      </TravelGrp>
      <InterestGrp>
        <TotalAmt>22461</TotalAmt>
        <ManagementAndGeneralAmt>22461</ManagementAndGeneralAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>26528</TotalAmt>
        <ProgramServicesAmt>26528</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>13450</TotalAmt>
        <ProgramServicesAmt>10833</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2617</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>REPAIRS AND MAINTENANCE</Desc>
        <TotalAmt>2423926</TotalAmt>
        <ProgramServicesAmt>2423926</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WATER ASSESSMENTS</Desc>
        <TotalAmt>284901</TotalAmt>
        <ProgramServicesAmt>284901</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK FEE</Desc>
        <TotalAmt>27264</TotalAmt>
        <ManagementAndGeneralAmt>27264</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TELEPHONE</Desc>
        <TotalAmt>5087</TotalAmt>
        <ProgramServicesAmt>4070</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1017</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>13116</TotalAmt>
        <ProgramServicesAmt>10778</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2338</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>3207875</TotalAmt>
        <ProgramServicesAmt>3106160</ProgramServicesAmt>
        <ManagementAndGeneralAmt>101715</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>178895</BOYAmt>
        <EOYAmt>140773</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>2678215</BOYAmt>
        <EOYAmt>2976735</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>531949</BOYAmt>
        <EOYAmt>601764</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>10833</BOYAmt>
        <EOYAmt>13083</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>5473223</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>5228284</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>242566</BOYAmt>
        <EOYAmt>244939</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <IntangibleAssetsGrp>
        <BOYAmt>128000</BOYAmt>
        <EOYAmt>128000</EOYAmt>
      </IntangibleAssetsGrp>
      <TotalAssetsGrp>
        <BOYAmt>3770458</BOYAmt>
        <EOYAmt>4105294</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>393710</BOYAmt>
        <EOYAmt>270282</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>9191</BOYAmt>
        <EOYAmt>16217</EOYAmt>
      </DeferredRevenueGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>344469</BOYAmt>
        <EOYAmt>821706</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>37473</BOYAmt>
        <EOYAmt>42593</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>784843</BOYAmt>
        <EOYAmt>1150798</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>76000</BOYAmt>
        <EOYAmt>77538</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>433146</BOYAmt>
        <EOYAmt>433146</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>2476469</BOYAmt>
        <EOYAmt>2443812</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>2985615</BOYAmt>
        <EOYAmt>2954496</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>3770458</BOYAmt>
        <EOYAmt>4105294</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>-58853</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>26196</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>1538</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>116983</OtherCostOrOtherBasisAmt>
        <BookValueAmt>116983</BookValueAmt>
      </LandGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>5356240</OtherCostOrOtherBasisAmt>
        <BookValueAmt>5356240</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>5473223</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED VACATION</Desc>
        <Amt>22451</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>ACCRUED LIABILITIES</Desc>
        <Amt>20142</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>42593</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>3149022</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>3149022</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>3149022</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>3207900</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>25</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>25</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>3207875</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>3207875</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 4, PART XII, LINE 2D</FormAndLineReferenceDesc>
        <ExplanationTxt>BOOK / TAX DEPRECIATION DIFFERENCE 25</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>DELIVER IRRIGATION AND SECONDARY WATER TO SHAREHOLDERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO DOCUMENTS AVAILABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>ISSUED NEW COMMON STOCK 1,538 ISSUED NEW COMMON STOCK 0 TOTAL 1,538</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>