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        <ConsolAndSepBasisFinclStmtInd>X</ConsolAndSepBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleL documentId="IRS990ScheduleL" softwareId="24020490" softwareVersionNum="2024v5.2">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>JUSTIN M SCOTT-COE</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SECRETARY</RelationshipDescriptionTxt>
        <TransactionDesc>SEE STATEMENT NO. 1</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>MARK KINSEY</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>SECRETARY</RelationshipDescriptionTxt>
        <TransactionDesc>SEE STATEMENT NO. 2</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020490" softwareVersionNum="2024v5.2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE ORGANIZATIONS FORM 990 TAX RETURN IS DISTRIBUTED TO THE GOVERNING BOARD OF DIRECTORS FOR APPROVAL PRIOR TO ITS FILING. THIS FORMAL APPROVAL IS DOCUMENTED IN THE MINUTES OF THE BOARD OF DIRECTORS MEETING AND IS A REQUIRED PROCEDURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS A FORMAL CONFLICT OF INTEREST OF POLICY. THE FIVE DISTRICT BOARD OF DIRECTORS AND SECRETARY ARE REQUIRED TO BE THE SIX MEMBERS OF THE ORGANIZATION'S BOARD OF DIRECTORS. ALL MEMBERS OF THE BOARD OF DIRECTORS OF THE ORGANIZATION ARE REQUIRED TO SIGN THIS CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS. THE ORGANIZATION MONITORS THIS CONFLICT OF INTEREST POLICY BY ENFORCING ITS IMPLEMENTATION AS POLICY TO MEMBERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section B, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S ONLY TRANSACTIONS ARE TO RENDER ASSISTANCE TO THE MONTE VISTA WATER DISTRICT "A CALIFORNIA WATER DISTRICT ORGANIZED AND EXISTING UNDER CALIFORNIA WATER CODE SECTION 34000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Section C, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE GOVERNING DOCUMENTS, POLICIES AND PROCEDURES AND THE ANNUAL FEDERAL AND STATE EXEMPT TAX RETURNS ARE AVAILABLE TO ALL MEMBERS OF THE ORGANIZATION AS WELL AS TO THE GENERAL PUBLIC UPON A REQUEST MADE TO THE SECRETARY OF THE ORGANIZATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Statement Note 1</FormAndLineReferenceDesc>
        <ExplanationTxt>STATEMENT NO. 1FORM 990SCHEDULE L PART IV DINDIVIDUAL'S COMPENSATION BY RELATED ORGANIZATIONSEMPLOYEE NAME: JUSTIN SCOTT-COERELATED ORGANIZATION: MONTE VISTA WATER DISTRICTFEIN: 95-6002112RELATIONSHIP EXPLANATION: JUSTIN SCOTT-COE IS PAID DIRECTLY BY THE MONTE VISTA WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO MONTE VISTA IRRIGATION CO. BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. IN ADDITION, ALL DIRECTORS OF THE ORGANIZATION ARE ALSO DIRECTORS OF THE MONTE VISTA WATER DISTRICT.COMPENSATION PAID: $214,240COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE MONTE VISTA WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO MONTE VISTA IRRIGATION CO. BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Statement Note 2</FormAndLineReferenceDesc>
        <ExplanationTxt>STATEMENT NO. 1FORM 990SCHEDULE L PART IV DINDIVIDUAL'S COMPENSATION BY RELATED ORGANIZATIONSEMPLOYEE NAME: MARK KINSEYRELATED ORGANIZATION: MONTE VISTA WATER DISTRICTFEIN: 95-6002112RELATIONSHIP EXPLANATION: MARK KINSEY IS PAID DIRECTLY BY THE MONTE VISTA WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO MONTE VISTA IRRIGATION CO. BY THIS BOARD MEMEBER IS ONE HOUR PER WEEK. IN ADDITION, ALL DIRECTORS OF THE ORGANIZATION ARE ALSO DIRECTORS OF THE MONTE VISTA WATER DISTRICT.COMPENSATION PAID: $315,394COMPENSATION AGREEMENT: EACH BOARD MEMBER IS PAID DIRECTLY BY THE MONTE VISTA WATER DISTRICT FOR ALL SERVICES RENDERED. ALLOCATION OF THE TIME SPENT APPLICABLE TO MONTE VISTA IRRIGATION CO. BY ALL BOARD MEMBERS IS ONE HOUR PER WEEK.</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>