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      </AcctCompileOrReviewBasisGrp>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc3">
      <LandGrp>
        <OtherCostOrOtherBasisAmt>1134167</OtherCostOrOtherBasisAmt>
        <BookValueAmt>1134167</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>265800</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>117213</DepreciationAmt>
        <BookValueAmt>148587</BookValueAmt>
      </BuildingsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>904905</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>530278</DepreciationAmt>
        <BookValueAmt>374627</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>450256</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>248739</DepreciationAmt>
        <BookValueAmt>201517</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>1858898</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SALARIES AND BENEFITS PAYABLE</Desc>
        <Amt>11159</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITY</Desc>
        <Amt>1841</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>13000</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE ARE 12,000 SHARES AVAILABLE IN THE DITCH COMPANY. THERE ARE 3,884.50 SHARES THAT HAVE NOT BEEN SOLD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>A BOARD OF SEVEN DIRECTORS ARE ELECTED EACH YEAR. THE SECRETARY POSITION IS APPOINTED BY THE BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO THE ARTICLES OF INCORPORATION AND BY-LAWS MUST BE APPROVED BY THE SHAREHOLDERS AT THE ANNUAL MEETING, EITHER IN PERSON OR BY PROXY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD REVIEWS THE IRS FORM 990 AT A BOARD MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>FARMERS' CO-OPERATIVE DITCH COMPANY IS A PRIVATE NON-PROFIT CANAL COMPANY; ALL DOCUMENTS ARE MADE AVAILABLE TO THE SHAREHOLDERS UPON REQUEST. ANYONE WHO IS NOT A SHAREHOLDER, MUST SUBMIT A WRITTEN REQUEST, WHICH MUST BE APPROVED BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>WATER SHARE PURCHASE 400</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>