﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2011v1.2" xsi:schemaLocation="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2013-05-15T11:40:44-07:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>JOSEPH A JONES CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>6075 BUD MOULTON RD</AddressLine1>
        <City>CRESTVIEW</City>
        <State>FL</State>
        <ZIPCode>325369082</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>571218370</EIN>
      <Name>
        <BusinessNameLine1>BLACKMAN COMMUNITY WATER SYSTEM INC</BusinessNameLine1>
      </Name>
      <NameControl>BLAC</NameControl>
      <Phone>8505372527</Phone>
      <USAddress>
        <AddressLine1>7626 HWY 189 N</AddressLine1>
        <City>BAKER</City>
        <State>FL</State>
        <ZIPCode>32531</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>RANDALL WARD</Name>
      <Title>PRESIDENT</Title>
      <Phone>8505372527</Phone>
      <DateSigned>2012-07-24</DateSigned>
      <AuthorizeThirdParty>true</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>JOSEPH A JONES CPA</Name>
      <Phone>8506828950</Phone>
      <DatePrepared>2013-05-15</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="4">
    <IRS990 documentId="00000001" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation" softwareId="11000175">
      <NameOfPrincipalOfficerPerson>RANDALL WARD</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>8324 HWY 189 N</AddressLine1>
        <City>BAKER</City>
        <State>FL</State>
        <ZIPCode>32531</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>2232422</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="12">X</Organization501c>
      <WebSite>N/A</WebSite>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2004</YearFormation>
      <StateLegalDomicile>FL</StateLegalDomicile>
      <ActivityOrMissionDescription>Operating a rural, non-profit, water system to provide potable water to the Blackman, Florida community.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>5</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>5</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>5</TotalNbrVolunteers>
      <TotalGrossUBI>0</TotalGrossUBI>
      <ContributionsGrantsCurrentYear>2231983</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>0</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>439</InvestmentIncomeCurrentYear>
      <OtherRevenueCurrentYear>0</OtherRevenueCurrentYear>
      <TotalRevenueCurrentYear>2232422</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>468</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensesCurrentYear>84926</OtherExpensesCurrentYear>
      <TotalExpensesCurrentYear>85394</TotalExpensesCurrentYear>
      <RevenuesLessExpensesCY>2147028</RevenuesLessExpensesCY>
      <TotalAssetsBOY>2875600</TotalAssetsBOY>
      <TotalAssetsEOY>5023187</TotalAssetsEOY>
      <TotalLiabilitiesBOY>1979300</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>1979859</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>896300</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>3043328</NetAssetsOrFundBalancesEOY>
      <MissionDescription>Operating a rural, non-profit,</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>85393</Expense>
      <Revenue>2231132</Revenue>
      <Description>THE WATER SYSTEM WAS STILL IN THE DEVELOPMENTAL STAGE DURING 2011, WITH CONSTRUCTION IN PROGRESS FOR THE TWO WATER WELLS, THE WATER TANK, AND THE WATER MAIN LINES. CONSTRUCTION WAS COMPLETED EARLY 2012. THE WATER SYSTEM RECEIVED TWO GRANTS FOR CONSTRUCTION DURING 2011: A $2,034,803 GRANT FROM THE U.S. DEPT OF AGRICULTURE AND A $195,890 GRANT FROM THE STATE OF FLORIDA DEPT OF ENVIRONMENTAL PROTECTION.</Description>
      <Activity2>
        <Revenue>1290</Revenue>
        <Description>MEMBERSHIP CONTRIBUTIONS</Description>
      </Activity2>
      <ActivityOther>
        <Expense>2207471</Expense>
        <Description>Construction of Water System (Fixed Assets)</Description>
      </ActivityOther>
      <TotalOfOtherProgramServiceExp>2207471</TotalOfOtherProgramServiceExp>
      <TotalProgramServiceExpense>2292864</TotalProgramServiceExpense>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="00000002" referenceDocumentName="IRS990ScheduleB">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleD">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="00000003" referenceDocumentName="IRS990ScheduleD">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <ExcessBenefitTransaction>false</ExcessBenefitTransaction>
      <PriorExcessBenefitTransaction>false</PriorExcessBenefitTransaction>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>0</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>false</UnrelatedBusinessIncome>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>true</NonDeductibleContributions>
      <NonDeductibleDisclosure>false</NonDeductibleDisclosure>
      <GrossIncomeFromMembers>1290</GrossIncomeFromMembers>
      <GrossIncomeOtherSources>2231132</GrossIncomeOtherSources>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>5</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>5</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>true</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>true</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>true</ConflictOfInterestPolicy>
      <AnnualDisclosureCoveredPersons>true</AnnualDisclosureCoveredPersons>
      <RegularMonitoringEnforcement>true</RegularMonitoringEnforcement>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>MELISSA MITCHELL</NamePerson>
        <TelephoneNumber>8505372527</TelephoneNumber>
        <AddressUS>
          <AddressLine1>7626 HWY 189 N</AddressLine1>
          <City>BAKER</City>
          <State>FL</State>
          <ZIPCode>32531</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>RANDALL WARD</NamePerson>
        <Title>President</Title>
        <AverageHoursPerWeek>8.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HANK THURBER</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>HARVEY GATEWOOD</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARK CATO</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JEFF OGLESBY</NamePerson>
        <Title>Board Member</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>MORGAN CONTRACTING</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>6575 HWY 189 N</AddressLine1>
            <City>BAKER</City>
            <State>FL</State>
            <ZIPCode>32531</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Constructing water main lines</DescriptionOfServices>
        <Compensation>1005127</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>DONALD SMITH CO</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>746 E MAIN ST</AddressLine1>
            <City>HEADLAND</City>
            <State>AL</State>
            <ZIPCode>36345</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Drilling water wells</DescriptionOfServices>
        <Compensation>853056</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>PHOENIX FABRICATORS</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>182 S COUNTY RD 900 EAST</AddressLine1>
            <City>AVON</City>
            <State>IN</State>
            <ZIPCode>461238973</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Constructing water tanks</DescriptionOfServices>
        <Compensation>245085</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>POLYENGINEERING</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>102 SUNSET LANE</AddressLine1>
            <City>SHALIMAR</City>
            <State>FL</State>
            <ZIPCode>32579</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Engineering services</DescriptionOfServices>
        <Compensation>101802</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>4</NumberOfContractorsGT100K>
      <MembershipDues>1290</MembershipDues>
      <GovernmentGrants>2034803</GovernmentGrants>
      <AllOtherContributions>195890</AllOtherContributions>
      <TotalContributions>2231983</TotalContributions>
      <InvestmentIncome>
        <TotalRevenueColumn>439</TotalRevenueColumn>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>2232422</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>439</RelatedOrExemptFunctionIncome>
      </TotalRevenue>
      <OtherSalariesAndWages>
        <Total>468</Total>
        <ManagementAndGeneral>468</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <FeesForServicesAccounting>
        <Total>18767</Total>
        <ManagementAndGeneral>18767</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <Interest>
        <Total>43973</Total>
        <ManagementAndGeneral>43973</ManagementAndGeneral>
      </Interest>
      <Insurance>
        <Total>9262</Total>
        <ManagementAndGeneral>9262</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>Petroleum Spill Cleanup</Description>
        <Total>4177</Total>
        <ManagementAndGeneral>4177</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Utilities</Description>
        <Total>2657</Total>
        <ManagementAndGeneral>2657</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Expendable Tools</Description>
        <Total>1799</Total>
        <ManagementAndGeneral>1799</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>Software</Description>
        <Total>1279</Total>
        <ManagementAndGeneral>1279</ManagementAndGeneral>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>3012</Total>
        <ManagementAndGeneral>3012</ManagementAndGeneral>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>85394</Total>
        <ManagementAndGeneral>85394</ManagementAndGeneral>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>112520</BOY>
        <EOY>52579</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>9988</BOY>
        <EOY>10045</EOY>
      </SavingsAndTempCashInvestments>
      <LandBuildingsEquipmentBasis>4960563</LandBuildingsEquipmentBasis>
      <LandBuildingsEquipmentBasisNet>
        <BOY>2753092</BOY>
        <EOY>4960563</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>2875600</BOY>
        <EOY>5023187</EOY>
      </TotalAssets>
      <DeferredRevenue>
        <BOY>18161</BOY>
        <EOY>19061</EOY>
      </DeferredRevenue>
      <MortNotesPyblSecuredInvestProp>
        <BOY>1961139</BOY>
        <EOY>1960798</EOY>
      </MortNotesPyblSecuredInvestProp>
      <TotalLiabilities>
        <BOY>1979300</BOY>
        <EOY>1979859</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>894330</BOY>
        <EOY>3040068</EOY>
      </UnrestrictedNetAssets>
      <PermanentlyRestrictedNetAssets>
        <BOY>1970</BOY>
        <EOY>3260</EOY>
      </PermanentlyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>896300</BOY>
        <EOY>3043328</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>2875600</BOY>
        <EOY>5023187</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>2147028</ReconcilationRevenueExpenses>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>true</FederalGrantAuditRequired>
      <FederalGrantAuditPerformed>true</FederalGrantAuditPerformed>
    </IRS990>
    <IRS990ScheduleB documentId="00000002">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="00000003" softwareId="11000175">
      <Land>
        <InvestmentCostOrOtherBasis>29673</InvestmentCostOrOtherBasis>
        <BookValue>29673</BookValue>
      </Land>
      <Equipment>
        <InvestmentCostOrOtherBasis>2400</InvestmentCostOrOtherBasis>
        <BookValue>2400</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <InvestmentCostOrOtherBasis>4928490</InvestmentCostOrOtherBasis>
        <BookValue>4928490</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>4960563</TotalOfBookValueLandBuildings>
      <TotalRevenue>2232422</TotalRevenue>
      <TotalExpenses>85394</TotalExpenses>
      <ExcessOrDeficitForYear>2147028</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>2147028</ExcessOrDeficitPerFS>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="00000004" softwareId="11000175">
      <GeneralExplanation>
        <Identifier>Pt VI, Line 6</Identifier>
        <Explanation>Yes, there are over 300 members of the water system</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 7a</Identifier>
        <Explanation>Yes, the members elect the 5 board members</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 11a</Identifier>
        <Explanation>Yes, the 5 board members have reviewed the Form 990</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Pt VI, Line 12c</Identifier>
        <Explanation>Yes, the board meets once per month to review policy</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part III, Line 4d</Identifier>
        <Explanation>CONSTRUCTION OF WATER SYSTEM (FIXED ASSETS) 2207471.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>