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        <FormAndLineReferenceDesc>FORM 990</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990, PAGE 3, PART IV, LINE 12A: THE ORGANIZATIOIN'S AUDITED FINANCIAL STATEMETNS WERE PREPARED ON THE INCOME TAX BASIS OF ACCOUNTING, WHICH IS A COMPREHENSIVE BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS CONSIST OF ANY BONA FIDE OCCUPANT OF A FARMSTEAD OR RURAL RESIDENCE HAVING REASONABLE ACCESSIBILITY TO THE SOURCE OF AND WHO IS IN NEED OF HAVING WATER SUPPLIED FOR DOMESTIC, LIVESTOCK, AND GARDEN PURPOSES FROM THE WATER SYSTEM OPERATED BY THE ORGANIZATION AND WHO RECEIVED THE APPROVAL OF THE BOARD OF DIRECTORS. EACH MEMBER MUST SUBSCRIBE FOR OR OTHERWISE ACQUIRE A MEMBERSHIP CERTIFICATE BY SIGNING AN AGREEMENT TO PURCHASE WATER.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE ORGANIZATION IS ENTITLED TO ONE VOTE. THE MEMBERS PRESENT AT ANY MEETING SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS. DIRECTORS OF THE ORGANIZATION ARE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER OF THE ORGANIZATION IS ENTITLED TO ONE VOTE. THE MEMBERS PRESENT AT ANY MEETING SHALL CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS. DIRECTORS OF THE ORGANIZATION ARE ELECTED AT THE ANNUAL MEETING OF THE MEMBERS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED THE THE PRESIDENT OF THE BOARD PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT COMPENSATE ANY OFFICER OR DIRECTOR FOR THEIR WORK AS AN OFFICER OR DIRECTOR.</ExplanationTxt>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAIALABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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