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<Return xmlns="http://www.irs.gov/efile" returnVersion="2010v3.2">
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    <Timestamp>2011-03-04T22:18:11-07:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>SARAH W HARRISON CPA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>175 E CHURCH ST</AddressLine1>
        <City>UKIAH</City>
        <State>CA</State>
        <ZIPCode>95482</ZIPCode>
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    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>680622229</EIN>
      <Name>
        <BusinessNameLine1>POTTER VALLEY COMMUNITY PARKS</BusinessNameLine1>
      </Name>
      <NameControl>POTT</NameControl>
      <USAddress>
        <AddressLine1>PO BOX 247</AddressLine1>
        <City>POTTER VALLEY</City>
        <State>CA</State>
        <ZIPCode>95469</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JOLENE LOGAN</Name>
      <Title>TREASURER</Title>
      <DateSigned>2011-02-25</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Sarah W Harrison CPA</Name>
      <Phone>7074626467</Phone>
      <DatePrepared>2011-02-24</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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  <ReturnData documentCount="6">
    <IRS990 documentId="990">
      <NameOfPrincipalOfficerPerson>CLYDE BLUNDELL</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>11720 EAST ROAD</AddressLine1>
        <City>POTTER VALLEY</City>
        <State>CA</State>
        <ZIPCode>95469</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>319081</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c3>X</Organization501c3>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>2006</YearFormation>
      <StateLegalDomicile>CA</StateLegalDomicile>
      <ActivityOrMissionDescription>TO PROVIDE AND MAINTAIN CERTAIN BUILDINGS FACILITIES AND GROUNDS FOR THE BENEFIT OF THE POTTER VALLEY COMMUNITY</ActivityOrMissionDescription>
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      <NbrIndependentVotingMembers>7</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalNbrVolunteers>300</TotalNbrVolunteers>
      <TotalGrossUBI>10039</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>0</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsPriorYear>104967</ContributionsGrantsPriorYear>
      <ContributionsGrantsCurrentYear>128784</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenueCY>1291</ProgramServiceRevenueCY>
      <InvestmentIncomeCurrentYear>178717</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>30030</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>10039</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>134997</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>318831</TotalRevenueCurrentYear>
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      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
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      <OtherExpensePriorYear>36749</OtherExpensePriorYear>
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      <TotalExpensesPriorYear>36949</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>48938</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>98048</RevenuesLessExpensesPriorYear>
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      <TotalAssetsEOY>1015569</TotalAssetsEOY>
      <TotalLiabilitiesBOY>375000</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>250000</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>495676</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>765569</NetAssetsOrFundBalancesEOY>
      <MissionDescription>TO PROVIDE AND MAINTAIN CERTAIN BUILDINGS FACILITIES AND GROUNDS FOR THE BENEFIT OF THE POTTER VALLEY COMMUNITY</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Expense>25013</Expense>
      <Description>THE POTTER VALLEY COMMUNITY PARKS AND RECREATION PVCPR WILL CELEBRATE ITS 5TH ANNIVERSARY IN FEBRUARY 2011 IN THE PAST 5 YEARS WE HAVE PAID DOWN THE PROPERTY LOAN TO 250000 WHICH MEANS THE DEBT HAS BEEN CUT IN HALF SINCE THE LOAN WAS OBTAINED I N 2006 FOR 500000 THE TOBACCO SETTLEMENT FUNDS HAVE ENABLED THE COMMUNITY PARKS AND RECREATION ORGANIZATION TO ACCOMPLISH THIS</Description>
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        <Expense>16571</Expense>
        <Description>THE BOARD OF THE PARKS AND RECREATION ORGANIAZTION COLLABORATED WITH THE POTTER VALLEY RODEO TO BUILD NEW RODEO GROUNDS ON THE PARKS AND REC PROPERTY THE 2010 RODEO WAS A HUGE SUCCESS BRINGING IN RECORD ATTENDANCE</Description>
      </Activity2>
      <Activity3>
        <Expense>2789</Expense>
        <Description>HOSTED AN APPRECIATION DINNER FOR THE MANY VOLUNTEERS WHO WORKED ON THE DEVELOPMENT OF THE PROPERTY FOR USE AS A RODEO GROUND</Description>
      </Activity3>
      <ActivityOther>
        <Description>HOSTED THE REDWOOD EMPIRE QUARTER HORSE ASSOCIATIONS DRAFTING AND SORTING EVENT AND THE POTTER VALLEY RIDING CLUB</Description>
      </ActivityOther>
      <ActivityOther>
        <Description>VARIOUS SMALLER PROGRAMS</Description>
      </ActivityOther>
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      <TotalProgramServiceExpense>48838</TotalProgramServiceExpense>
      <DescribedIn501C3 referenceDocumentId="990A">true</DescribedIn501C3>
      <ScheduleBRequired referenceDocumentId="990B">true</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <LobbyingActivities>false</LobbyingActivities>
      <DonorAdvisedFunds>false</DonorAdvisedFunds>
      <ConservationEasements>false</ConservationEasements>
      <CollectionsOfArt>false</CollectionsOfArt>
      <CreditCounseling>false</CreditCounseling>
      <TermOrPermanentEndowments>false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="990D">true</ReportLandBldgEquip>
      <ReportInvestOthSecurities>false</ReportInvestOthSecurities>
      <ReportProgRelInvest>false</ReportProgRelInvest>
      <ReportOtherAssets>false</ReportOtherAssets>
      <ReportOtherLiabilities>false</ReportOtherLiabilities>
      <ReportFin48Footnote>false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt>false</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt>false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
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      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
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      <TransactionRelatedEntity>false</TransactionRelatedEntity>
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      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
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      <ComplianceWithBackupWitholding>true</ComplianceWithBackupWitholding>
      <NumberOfEmployees>0</NumberOfEmployees>
      <EmploymentTaxReturnsFiled>true</EmploymentTaxReturnsFiled>
      <UnrelatedBusinessIncome>true</UnrelatedBusinessIncome>
      <Form990-TFiled>true</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>9</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>7</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>true</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>false</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
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      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>false</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
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      <InvestmentInJointVenture>false</InvestmentInJointVenture>
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      <TheBooksAreInCareOf>
        <NamePerson>JOLEEN LOGAN</NamePerson>
        <TelephoneNumber>7074689225</TelephoneNumber>
        <AddressUS>
          <AddressLine1>10725 MAIN ST</AddressLine1>
          <City>POTTER VALLEY</City>
          <State>CA</State>
          <ZIPCode>95469</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
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        <Title>CHAIRMAN</Title>
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        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ERIN OFARRELL</NamePerson>
        <Title>SECRETARY</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
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      <Form990PartVIISectionA>
        <NamePerson>ERIN POWIS</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOLEEN LOGAN</NamePerson>
        <Title>TREASURER</Title>
        <AverageHoursPerWeek>2.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KATIE DELBAR</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KRISTIN MYERS</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ROBERT MEEK</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>STEVEN GALLIANI</NamePerson>
        <Title>MEMBER</Title>
        <AverageHoursPerWeek>1.00</AverageHoursPerWeek>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
      </Form990PartVIISectionA>
      <TotalReportableCompFromOrg>0</TotalReportableCompFromOrg>
      <TotalReportableCompFrmRltdOrgs>0</TotalReportableCompFrmRltdOrgs>
      <TotalOtherCompensation>0</TotalOtherCompensation>
      <NumberIndividualsGT100K>0</NumberIndividualsGT100K>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
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      <GovernmentGrants>115419</GovernmentGrants>
      <AllOtherContributions>12998</AllOtherContributions>
      <TotalContributions>128784</TotalContributions>
      <ProgramServiceRevenue>
        <Description>DRAFTING AND SORTING</Description>
        <BusinessCode>711210</BusinessCode>
        <TotalRevenueColumn>1291</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>1291</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>1291</TotalProgramServiceRevenue>
      <GrossAmountSalesAssets>
        <Other>178717</Other>
      </GrossAmountSalesAssets>
      <GainOrLoss>
        <Other>178717</Other>
      </GainOrLoss>
      <NetGainOrLossInvestments>
        <TotalRevenueColumn>178717</TotalRevenueColumn>
        <ExclusionAmount>178717</ExclusionAmount>
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      <GrossIncomeFundraisingEvents>250</GrossIncomeFundraisingEvents>
      <CntrbtnsRprtdFundraisingEvents>367</CntrbtnsRprtdFundraisingEvents>
      <FundraisingDirectExpenses>250</FundraisingDirectExpenses>
      <OtherRevenueMisc>
        <Description>GRAPE INCOME</Description>
        <BusinessCode>111000</BusinessCode>
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        <UnrelatedBusinessRevenue>10039</UnrelatedBusinessRevenue>
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      <TotalOtherRevenue>10039</TotalOtherRevenue>
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        <RelatedOrExemptFunctionIncome>1291</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>10039</UnrelatedBusinessRevenue>
        <ExclusionAmount>178717</ExclusionAmount>
      </TotalRevenue>
      <FeesForServicesLegal>
        <Total>2257</Total>
        <ProgramServices>2257</ProgramServices>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>250</Total>
        <ProgramServices>250</ProgramServices>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>20</Total>
        <ProgramServices>20</ProgramServices>
      </FeesForServicesOther>
      <Advertising>
        <Total>496</Total>
        <ProgramServices>496</ProgramServices>
      </Advertising>
      <OfficeExpenses>
        <Total>800</Total>
        <ProgramServices>800</ProgramServices>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>15</Total>
        <ProgramServices>15</ProgramServices>
      </InformationTechnology>
      <Occupancy>
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        <ProgramServices>13278</ProgramServices>
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      <ConferencesMeetings>
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        <ProgramServices>2780</ProgramServices>
      </ConferencesMeetings>
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        <ProgramServices>25013</ProgramServices>
      </Interest>
      <Insurance>
        <Total>2399</Total>
        <ProgramServices>2399</ProgramServices>
      </Insurance>
      <OtherExpenses>
        <Description>SUPPLIES</Description>
        <Total>1320</Total>
        <ProgramServices>1320</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>TAXES</Description>
        <Total>310</Total>
        <ProgramServices>210</ProgramServices>
        <ManagementAndGeneral>100</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>48938</Total>
        <ProgramServices>48838</ProgramServices>
        <ManagementAndGeneral>100</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
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        <EOY>158538</EOY>
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      <LandBuildingsEquipmentBasis>857031</LandBuildingsEquipmentBasis>
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        <EOY>857031</EOY>
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        <EOY>1015569</EOY>
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      <MortNotesPyblSecuredInvestProp>
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        <EOY>250000</EOY>
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        <BOY>375000</BOY>
        <EOY>250000</EOY>
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      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <PaidInCapSrplsLandBldgEqpFund>
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        <EOY>765569</EOY>
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        <EOY>765569</EOY>
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      <TotalLiabNetAssetsFundBalances>
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        <EOY>1015569</EOY>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <AccountantCompileOrReview>true</AccountantCompileOrReview>
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        <CurrentTaxYearMinus3Years>162433</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>44100</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>104345</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>128417</CurrentTaxYear>
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        <CurrentTaxYearMinus3Years>162433</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>44100</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>104345</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>128417</CurrentTaxYear>
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        <Total>14511</Total>
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          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <AggregateContributions>RESTRICTED</AggregateContributions>
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        <BookValue>854698</BookValue>
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        <BookValue>2333</BookValue>
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      <TotalOfBookValueLandBuildings>857031</TotalOfBookValueLandBuildings>
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      <GeneralExplanation>
        <Identifier>01. Officer, directors, etc. family relationship (Part VI, line 2)</Identifier>
        <Explanation>TWO BOARD MEMBERS HAVE A FAMILY RELATIONSHIP POTTER VALLEY IS A SMALL COMMUNITY OF LESS THAN 2000 PEOPLE</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Form 990 governing body review (Part VI, line 11)</Identifier>
        <Explanation>NO REVIEW WAS CONDUCTED OR WILL BE CONDUCTED</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
        <Explanation>INQUIRIES ARE RESPONDED TO ON AN INDIVIDUAL BASIS AND RECORDS ARE MADE AVAILABLE AT THE PARKS AND RECREATION SITE</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
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        <NameOfDisregardedEntity>
          <BusinessNameLine1>GRANGE PATRONS OF HUSBANDRY</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>PO BOX</AddressLine1>
          <City>POTTER VALLEY</City>
          <State>CA</State>
          <ZIPCode>95469</ZIPCode>
        </AddressUS>
        <EIN>237529783</EIN>
        <PrimaryActivities>COMMUNITY SERVICE</PrimaryActivities>
        <LegalDomicileState>CA</LegalDomicileState>
        <ExemptCodeSection>501C8</ExemptCodeSection>
      </Form990ScheduleRPartII>
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