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    <ReturnTs>2026-09-21T11:35:05Z</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>332736532</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PETROLIA IRRIGATION DISTRICT</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PETR</BusinessNameControlTxt>
      <PhoneNum>4063800889</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 111</AddressLine1Txt>
        <CityNm>WINNETT</CityNm>
        <StateAbbreviationCd>MT</StateAbbreviationCd>
        <ZIPCd>590870111</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Jennifer Zimmerman</PersonNm>
      <PersonTitleTxt>Secretary/Treasurer</PersonTitleTxt>
      <PhoneNum>4063800889</PhoneNum>
      <SignatureDt>2026-08-05</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2025</TaxYr>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
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      <Organization501cInd organization501cTypeTxt="12">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>special district</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>95116</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>89713</MembershipDuesAmt>
      <InvestmentIncomeAmt>5174</InvestmentIncomeAmt>
      <OtherRevenueTotalAmt>229</OtherRevenueTotalAmt>
      <TotalRevenueAmt>95116</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>24726</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1721</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>50160</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>16223</OtherExpensesTotalAmt>
      <TotalExpensesAmt>92830</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesEOYAmt>255837</NetAssetsOrFundBalancesEOYAmt>
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      <CashSavingsAndInvestmentsGrp>
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        <EOYAmt>205837</EOYAmt>
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      <LandAndBuildingsGrp>
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        <EOYAmt>50000</EOYAmt>
      </LandAndBuildingsGrp>
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        <EOYAmt>0</EOYAmt>
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        <EOYAmt>255837</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>253551</BOYAmt>
        <EOYAmt>255837</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>Delivery of water, maintaining &amp; operating water delivery system</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Delivery of water for 2025 season. Maintained canals/ditches, headgate repairs, new culvert, dam maintenance, added a new measuring device at the lake</DescriptionProgramSrvcAccomTxt>
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      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Orren Kiehl</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Nathan Murnion</PersonNm>
        <TitleTxt>Vice Chairman</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Kevin Flint</PersonNm>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Theodore Johnson</PersonNm>
        <TitleTxt>Ditch Rider</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>22500</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Jennifer Zimmerman</PersonNm>
        <TitleTxt>Secretary/Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>3.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>2226</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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        <PersonNm>Jennifer Zimmerman</PersonNm>
        <USAddress>
          <AddressLine1Txt>14044 MT Hwy 200</AddressLine1Txt>
          <CityNm>Winnett</CityNm>
          <StateAbbreviationCd>MT</StateAbbreviationCd>
          <ZIPCd>59087</ZIPCd>
        </USAddress>
        <PhoneNum>4063800889</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Revenue is a Patronage Dividend from the electric company.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>$5381 Payroll taxes, $10242 Insurance &amp; work comp, $600 Dues/fess</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>culverts,ditches,headgates,pumps,liner</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation" documentName="ReasonableCauseExplanation">
      <ExplanationTxt>I had retained H&amp;R Block to do &amp; file the taxes and they ended up filing a wrong return. That return has been amended now. This is the correct return.</ExplanationTxt>
    </ReasonableCauseExplanation>
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