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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>WALKING M RANCHES: A CALIFORNIA NON-PROFIT MUTUAL BENEFIT CORPORATION IS COMPRISED OF 17 SHAREHOLDERS WHOSE OBJECTIVE IS TO DELIVER WATER FOR DOMESTIC USE AT ACTUAL COST, PLUS NECESSARY EXPENSES, TO THE SHAREHOLDERS ONLY. WATER IS DELIVERED TO NO ONE BUT THE SHAREHOLDERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS IS ELECTED BY THE SHAREHOLDERS AT THE ANNUAL SHAREHOLDERS MEETING EACH YEAR</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY CHANGE TO THE WALKING M RANCHES; A CALIFORNIA NON-PROFIT MUTUAL BENEFIT CORPORATION BYLAWS REQUIRES A MAJORITY (51%) VOTE OF THE SHAREHOLDERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>NO REVIEW WAS OR WILL BE CONDUCTED</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NO OTHER DOCUMENTS AVALABLE TO THE PUBLIC</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other or change in accounting method Part XII line 1</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPANY CHANGED FROM ACCRUAL BASED ACCOUNTING TO CASH BASED ACCOUNTING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>TOTAL(A) PROGRAM SERVICES(B)MERCHANT DEPOSIT FEES 699 699 DUES &amp; SUBSCRIPTIONS 256 256 FEES 2,202 2,202 LICENSES AND PERMITS 2,227 2,227OUTSIDE SERVICES 3,280 3,280REPAIRS AND MAINTENANCE 220 220WATER TESTING, TREATMENT &amp; OTHER 8,383 8,383 --------- ---------TOTAL 17,267 17,267</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>