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    <ReturnTs>2025-08-15T12:07:16-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-04-01</TaxPeriodBeginDt>
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      <EIN>930764522</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FERN VALLEY ESTATES IMPROVEMENT DISTRICT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>FERN</BusinessNameControlTxt>
      <PhoneNum>5418906327</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2387 TERRI DR</AddressLine1Txt>
        <CityNm>MEDFORD</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>975049421</ZIPCd>
      </USAddress>
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    <BusinessOfficerGrp>
      <PersonNm>Frances Ramey</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5418906327</PhoneNum>
      <SignatureDt>2025-08-15</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <ProgramServiceRevenueAmt>83335</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>11</InvestmentIncomeAmt>
      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="0">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
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      <GrossSalesOfInventoryAmt>0</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
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      <TotalRevenueAmt>83346</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>0</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>20457</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1560</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>1208</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>0</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>37678</OtherExpensesTotalAmt>
      <TotalExpensesAmt>60903</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>22443</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>43529</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-245</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>65727</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>65727</EOYAmt>
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        <EOYAmt>65727</EOYAmt>
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        <BOYAmt>43529</BOYAmt>
        <EOYAmt>65727</EOYAmt>
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      <PrimaryExemptPurposeTxt>Provide potable and irrigation water to members</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Potable water meeting Oregon clean water standards was provided to all 54 residences for the entire year</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Irrigation water was delivered to all 45 properties for which pressurized irrigation is available for the entire irrigation season as determined by the Talent Irrigation District.</DescriptionProgramSrvcAccomTxt>
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      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Harold Center</PersonNm>
        <TitleTxt>Director, President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Brian Dunagan</PersonNm>
        <TitleTxt>Director, President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Susan Nevue</PersonNm>
        <TitleTxt>Director, Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Frances Ramey</PersonNm>
        <TitleTxt>Director, Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>1200</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gary Roeloffs</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tim Ponzoha</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike Gibson</PersonNm>
        <TitleTxt>Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jason Peters</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
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        <PersonNm>Frances Ramey</PersonNm>
        <USAddress>
          <AddressLine1Txt>2656 David Ln</AddressLine1Txt>
          <CityNm>Medford</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>975049402</ZIPCd>
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        <PhoneNum>5418906327</PhoneNum>
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      <OperateHospitalInd>0</OperateHospitalInd>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^ASSOCIATION FEES;256|CHLORINE AND CHLORINE SUPPLIES;120|CORPORATE FEES;50|CROSS CONNECTION FEES;30|INSURANCE;5023|OFFICE EXPENSES;1705|PROPERTY TAXES;27|SUPPLIES;29|SYSTEM MAINTENANCE;15303|SYSTEM UTILITIES;12111|WATER TESTS AND SYSTEM FEES;1067|PAYMENT PROCESSING FEES;1957^Total;37678^</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^DECREASE IN DEPOSITS ON FUTURE ASSESSMENTS;-246|INCREASE IN PAYROLL TAX LIABILITY;1^Total;-245^</ExplanationTxt>
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