﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-14T17:50:20-04:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>841514404</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JOHNSON AND ASSOCIATES CPAS PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 1723 400 SOUTH DIVISION AVE</AddressLine1Txt>
        <CityNm>STERLING</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>807511723</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>364528664</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOWER LOGAN WELL USERS INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOWE</BusinessNameControlTxt>
      <PhoneNum>9705229366</PhoneNum>
      <USAddress>
        <AddressLine1Txt>615 SOUTH 10TH AVENUE</AddressLine1Txt>
        <CityNm>STERLING</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80751</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRAD STROMBERGER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>9705226511</PhoneNum>
      <SignatureDt>2025-07-11</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL E DUBS</PreparerPersonNm>
      <PTIN>P00170341</PTIN>
      <PhoneNum>9705225762</PhoneNum>
      <PreparationDt>2025-07-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990 documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <PrincipalOfficerNm>DON STIEB</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>22650 COUNTY ROAD 55</AddressLine1Txt>
        <CityNm>ILIFF</CityNm>
        <StateAbbreviationCd>CO</StateAbbreviationCd>
        <ZIPCd>80736</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>495979</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="12">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2003</FormationYr>
      <LegalDomicileStateCd>CO</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>7</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>7</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>510339</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>487178</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>8792</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>8801</CYInvestmentIncomeAmt>
      <CYOtherRevenueAmt>0</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>519131</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>495979</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>392287</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>459340</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>392287</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>459340</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>126844</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>36639</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>599045</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>627581</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>113787</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>105684</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>485258</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>521897</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS USE OF THEIR OWN WELLS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>459340</ExpenseAmt>
      <RevenueAmt>487178</RevenueAmt>
      <Desc>THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS' USE OF THEIR OWN WELLS.</Desc>
      <TotalProgramServiceExpensesAmt>459340</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind>false</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>false</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
      <ConservationEasementsInd>false</ConservationEasementsInd>
      <CollectionsOfArtInd>false</CollectionsOfArtInd>
      <CreditCounselingInd>false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>false</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd>false</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd>false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd>false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd>false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd>false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd>false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd>false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd>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>true</ScheduleORequiredInd>
      <IRPDocumentCnt>1</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <MembersAndShrGrossIncomeAmt>487178</MembersAndShrGrossIncomeAmt>
      <OtherSourcesGrossIncomeAmt>8801</OtherSourcesGrossIncomeAmt>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>7</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>7</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>true</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>true</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>true</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>true</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>false</ConflictOfInterestPolicyInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>false</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>false</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>false</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>DON STIEB</PersonNm>
        <PhoneNum>9705229366</PhoneNum>
        <USAddress>
          <AddressLine1Txt>22650 CR 55</AddressLine1Txt>
          <CityNm>ILIFF</CityNm>
          <StateAbbreviationCd>CO</StateAbbreviationCd>
          <ZIPCd>80736</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>BRAD STROMBERGER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>10.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DARRIN MANUELLO</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DON STIEB</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>LEO STIEB JR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAT SVOBODA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE SCHUPPE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>COY MARICK</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ProgramServiceRevenueGrp>
        <Desc>WATER USAGE ASSESSMENTS</Desc>
        <TotalRevenueColumnAmt>370438</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>370438</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>LEASED WATER</Desc>
        <TotalRevenueColumnAmt>94340</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>94340</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ADMIN ASSESSMENTS</Desc>
        <TotalRevenueColumnAmt>22050</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>22050</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MISCELLANEOUS INCOME</Desc>
        <TotalRevenueColumnAmt>350</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>350</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>487178</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>8801</TotalRevenueColumnAmt>
        <ExclusionAmt>8801</ExclusionAmt>
      </InvestmentIncomeGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>495979</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>487178</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>8801</ExclusionAmt>
      </TotalRevenueGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>10899</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>2900</TotalAmt>
      </FeesForServicesAccountingGrp>
      <InsuranceGrp>
        <TotalAmt>903</TotalAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>WATER - RECHARGE ACCRETIO</Desc>
        <TotalAmt>305880</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WATER - SPWRAP LEASE</Desc>
        <TotalAmt>94340</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WATER - ILIFF/PREWITT</Desc>
        <TotalAmt>31212</TotalAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>CONTRACT LABOR</Desc>
        <TotalAmt>10044</TotalAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3162</TotalAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>459340</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>25749</BOYAmt>
        <EOYAmt>92359</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>472874</BOYAmt>
        <EOYAmt>380075</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>99976</BOYAmt>
        <EOYAmt>101703</EOYAmt>
      </AccountsReceivableGrp>
      <OthNotesLoansReceivableNetGrp>
        <EOYAmt>52998</EOYAmt>
      </OthNotesLoansReceivableNetGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>446</BOYAmt>
        <EOYAmt>446</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>599045</BOYAmt>
        <EOYAmt>627581</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>113787</BOYAmt>
        <EOYAmt>105684</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>113787</BOYAmt>
        <EOYAmt>105684</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>485258</BOYAmt>
        <EOYAmt>521897</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>485258</BOYAmt>
        <EOYAmt>521897</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>599045</BOYAmt>
        <EOYAmt>627581</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>36639</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
    </IRS990>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S ASSETS ARE IRREVOCABLY AND PERMANENTLY DEDICATED TO THE PROCESS OF FACILITATING AND FUNDING THE FILING OF WELL WATER AUGMENTATION PLANS; PROVIDING A FRAMEWORK FOR THE APPROVAL AND USE OF WATER WELLS, RECHARGE DESIGNS FOR THE MEMBERS, AND OBTAINING THE NECESSARY AUTHORIZATIONS FOR MEMBERS USE OF THEIR OWN WELLS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>DON STIEB LEO STIEB, JR DIRECTOR DIRECTOR COUSIN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS. ELIGIBILITY FOR MEMBERSHIP, AND ELIGIBILITY FOR VOTING ARE SET FORTH IN ARTICLE II OF THE BY-LAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION IS MANAGED BY A BOARD OF DIRECTORS. THE BOARD CONSISTS OF AT LEAST 5 DIRECTORS AND NO MORE THAN 10 DIRECTORS. EACH OF THE 5 DITCH COMPANIES WHICH ARE MEMBERS OF THE ORGANIZATION APPOINT A MEMBER FROM THEIR MEMBERSHIP ROLLS TO THE BOARD. THE 5 BOARD MEMBERS APPOINTED BY THE DITCH COMPANIES APPOINT THE REMAINING "AT-LARGE" BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS AN ANNUAL MEETING OF THE MEMBERS, AT WHICH TIME BOARD MEMBERS ARE APPOINTED, AND AT WHICH TIME OTHER BUSINESS MATTERS ARE PRESENTED, DISCUSSED, AND APPROVED BY THE MEMBERSHIP (IF MEMBERSHIP APPROVAL IS REQUIRED PER THE BY-LAWS).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS PREPARED BY THE ORGANIZATION'S CPA FIRM. A DRAFT OF THE 990 IS PROVIDED TO THE FOLLOWING FOR THEIR REVIEW AND APPROVAL: (I) BOARD PRESIDENT, (II) BOARD TREASURER. ANY QUESTIONS ARISING FROM THE REVIEW ARE DISCUSSED WITH THE CPA AND RESOLVED PRIOR TO ISSUANCE OF THE FORM 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>