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    <ReturnTs>2026-08-05T20:49:15-07:00</ReturnTs>
    <TaxPeriodEndDt>2026-03-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-04-01</TaxPeriodBeginDt>
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      <EIN>930764522</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FERN VALLEY ESTATES IMPROVEMENT DISTRICT</BusinessNameLine1Txt>
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      <BusinessNameControlTxt>FERN</BusinessNameControlTxt>
      <PhoneNum>5418906327</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2387 TERRI DR</AddressLine1Txt>
        <CityNm>MEDFORD</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>975049421</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>Frances Ramey</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>5418906327</PhoneNum>
      <SignatureDt>2026-08-05</SignatureDt>
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    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <SaleOfAssetsGrossAmt>0</SaleOfAssetsGrossAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
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      <BenefitsPaidToOrForMembersAmt>0</BenefitsPaidToOrForMembersAmt>
      <SalariesOtherCompEmplBnftAmt>19752</SalariesOtherCompEmplBnftAmt>
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      <TotalExpensesAmt>86553</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-5650</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>65727</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>356</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>60433</NetAssetsOrFundBalancesEOYAmt>
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        <BOYAmt>65727</BOYAmt>
        <EOYAmt>60433</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>
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      <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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      <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>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Annemarie Day</PersonNm>
        <TitleTxt>Director, Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Frances Ramey</PersonNm>
        <TitleTxt>Director, Treasurer</TitleTxt>
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        <CompensationAmt>1200</CompensationAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gary Roeloffs</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Tim Ponzoha</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Mike Gibson</PersonNm>
        <TitleTxt>Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jason Peters</PersonNm>
        <TitleTxt>Director</TitleTxt>
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        <PersonNm>Frances Ramey</PersonNm>
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          <AddressLine1Txt>2656 David Ln</AddressLine1Txt>
          <CityNm>Medford</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>975049402</ZIPCd>
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        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^ASSOCIATION FEES;259|CHLORINE AND CHLORINE SUPPLIES;1422|CORPORATE FEES;50|CROSS CONNECTION FEES;30|INSURANCE;5299|OFFICE EXPENSES;1822|PROPERTY TAXES;28|SYSTEM MAINTENANCE;37160|SYSTEM UTILITIES;13454|WATER TESTS AND SYSTEM FEES;2366|PAYMENT PROCESSING FEES;1908^Total;63798^</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 20</FormAndLineReferenceDesc>
        <ExplanationTxt>Description;Amount^INCREASE IN DEPOSITS ON FUTURE ASSESSMENTS;406|DECREASE IN PAYROLL TAX LIABILITY;-50^Total;356^</ExplanationTxt>
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