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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>JOHN SHELK</PersonNm>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM SMITH</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>MIKE TRIPP</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>ALAN UNGER</PersonNm>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TED WISE</PersonNm>
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        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
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        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PHIL FINE</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOD HEISLER</PersonNm>
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      <TotalReportableCompFromOrgAmt>105482</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>17544</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>THREE SISTERS IRRIGATION DISTRICT</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 2230</AddressLine1Txt>
            <CityNm>SISTERS</CityNm>
            <StateAbbreviationCd>OR</StateAbbreviationCd>
            <ZIPCd>97759</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>CONSTRUCTION</ServicesDesc>
        <CompensationAmt>160207</CompensationAmt>
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      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
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      <TotalProgramServiceRevenueAmt>200124</TotalProgramServiceRevenueAmt>
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        <TotalRevenueColumnAmt>-22572</TotalRevenueColumnAmt>
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        <Desc>ADMINISTRATIVE SUPPORT</Desc>
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        <RelatedOrExemptFuncIncomeAmt>47544</RelatedOrExemptFuncIncomeAmt>
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      <OtherRevenueTotalAmt>47544</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1804348</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>248191</RelatedOrExemptFuncIncomeAmt>
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      <OtherSalariesAndWagesGrp>
        <TotalAmt>455628</TotalAmt>
        <ProgramServicesAmt>250834</ProgramServicesAmt>
        <ManagementAndGeneralAmt>192488</ManagementAndGeneralAmt>
        <FundraisingAmt>12306</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>48073</TotalAmt>
        <ProgramServicesAmt>33651</ProgramServicesAmt>
        <ManagementAndGeneralAmt>12980</ManagementAndGeneralAmt>
        <FundraisingAmt>1442</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>75522</TotalAmt>
        <ProgramServicesAmt>52865</ProgramServicesAmt>
        <ManagementAndGeneralAmt>20391</ManagementAndGeneralAmt>
        <FundraisingAmt>2266</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>57547</TotalAmt>
        <ProgramServicesAmt>40283</ProgramServicesAmt>
        <ManagementAndGeneralAmt>15538</ManagementAndGeneralAmt>
        <FundraisingAmt>1726</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>5624</TotalAmt>
        <ProgramServicesAmt>5624</ProgramServicesAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>13640</TotalAmt>
        <ManagementAndGeneralAmt>13640</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>101375</TotalAmt>
        <ProgramServicesAmt>101375</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <OfficeExpensesGrp>
        <TotalAmt>21337</TotalAmt>
        <ManagementAndGeneralAmt>15905</ManagementAndGeneralAmt>
        <FundraisingAmt>5432</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>27880</TotalAmt>
        <ManagementAndGeneralAmt>20910</ManagementAndGeneralAmt>
        <FundraisingAmt>6970</FundraisingAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>11201</TotalAmt>
        <ProgramServicesAmt>7841</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3360</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>4637</TotalAmt>
        <ManagementAndGeneralAmt>3478</ManagementAndGeneralAmt>
        <FundraisingAmt>1159</FundraisingAmt>
      </ConferencesMeetingsGrp>
      <InterestGrp>
        <TotalAmt>313</TotalAmt>
        <ManagementAndGeneralAmt>235</ManagementAndGeneralAmt>
        <FundraisingAmt>78</FundraisingAmt>
      </InterestGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>2409</TotalAmt>
        <ManagementAndGeneralAmt>1806</ManagementAndGeneralAmt>
        <FundraisingAmt>603</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>4158</TotalAmt>
        <ManagementAndGeneralAmt>3118</ManagementAndGeneralAmt>
        <FundraisingAmt>1040</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>CONSERVED WATER</Desc>
        <TotalAmt>544566</TotalAmt>
        <ProgramServicesAmt>544566</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>WATER RIGHTS PURCHASES</Desc>
        <TotalAmt>219020</TotalAmt>
        <ProgramServicesAmt>219020</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>COMMUNICATION &amp; DEV.</Desc>
        <TotalAmt>184104</TotalAmt>
        <ManagementAndGeneralAmt>174899</ManagementAndGeneralAmt>
        <FundraisingAmt>9205</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>LEASES - RESTOR. &amp; MITIG.</Desc>
        <TotalAmt>89274</TotalAmt>
        <ProgramServicesAmt>89274</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>67424</TotalAmt>
        <ProgramServicesAmt>58372</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8512</ManagementAndGeneralAmt>
        <FundraisingAmt>540</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1933732</TotalAmt>
        <ProgramServicesAmt>1403705</ProgramServicesAmt>
        <ManagementAndGeneralAmt>487260</ManagementAndGeneralAmt>
        <FundraisingAmt>42767</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>546012</BOYAmt>
        <EOYAmt>531454</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>500075</BOYAmt>
        <EOYAmt>550548</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>556318</BOYAmt>
        <EOYAmt>390821</EOYAmt>
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      <AccountsReceivableGrp>
        <BOYAmt>17846</BOYAmt>
        <EOYAmt>37039</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>18269</BOYAmt>
        <EOYAmt>19371</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>84779</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>79463</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>7725</BOYAmt>
        <EOYAmt>5316</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>224289</BOYAmt>
        <EOYAmt>5269</EOYAmt>
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      <TotalAssetsGrp>
        <BOYAmt>1870534</BOYAmt>
        <EOYAmt>1539818</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>411856</BOYAmt>
        <EOYAmt>493862</EOYAmt>
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      <DeferredRevenueGrp>
        <BOYAmt>332476</BOYAmt>
        <EOYAmt>51235</EOYAmt>
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      <UnsecuredNotesLoansPayableGrp>
        <BOYAmt>107215</BOYAmt>
        <EOYAmt>105118</EOYAmt>
      </UnsecuredNotesLoansPayableGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>38122</BOYAmt>
        <EOYAmt>38122</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>889669</BOYAmt>
        <EOYAmt>688337</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsSFAS117Ind>X</OrganizationFollowsSFAS117Ind>
      <UnrestrictedNetAssetsGrp>
        <BOYAmt>885446</BOYAmt>
        <EOYAmt>823077</EOYAmt>
      </UnrestrictedNetAssetsGrp>
      <TemporarilyRstrNetAssetsGrp>
        <BOYAmt>95419</BOYAmt>
        <EOYAmt>28404</EOYAmt>
      </TemporarilyRstrNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>980865</BOYAmt>
        <EOYAmt>851481</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1870534</BOYAmt>
        <EOYAmt>1539818</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-129384</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>false</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>true</FederalGrantAuditRequiredInd>
      <FederalGrantAuditPerformedInd>true</FederalGrantAuditPerformedInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>4180492</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2328145</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2071689</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2071128</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1578729</CurrentTaxYearAmt>
        <TotalAmt>12230183</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>4180492</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2328145</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2071689</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2071128</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1578729</CurrentTaxYearAmt>
        <TotalAmt>12230183</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>12230183</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1560</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>729</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>525</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>490</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>523</CurrentTaxYearAmt>
        <TotalAmt>3827</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>12234010</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>262591</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99970</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.99960</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SUPPLEMENTAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>LINE 12 OF SCHEDULE A PART II INCLUDES ADMINISTRATIVE SUPPORT PROVIDED TO ANOTHER ORGANIZATION. SEE FORM 990 PART VIII STATEMENT OF REVENUE FOR DETAIL OF AMOUNT FOR THE CURRENT YEAR.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>8757</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>4816</DepreciationAmt>
        <BookValueAmt>3941</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>60525</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>59150</DepreciationAmt>
        <BookValueAmt>1375</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>15497</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>15497</DepreciationAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>5316</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>PREPAYMENTS ON CONTRACTS</Desc>
        <Amt>38122</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>38122</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1804348</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1804348</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1804348</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1933732</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1933732</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1933732</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>RIVERFEAST</Event1Nm>
        <GrossReceiptsEvent1Amt>101780</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>87380</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>14400</GrossRevenueEvent1Amt>
        <RentFacilityCostsEvent1Amt>6692</RentFacilityCostsEvent1Amt>
        <FoodAndBeverageEvent1Amt>13026</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>3487</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>13767</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>101780</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>87380</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>14400</GrossRevenueTotalEventsAmt>
        <RentFcltyCostsTotalEventsAmt>6692</RentFcltyCostsTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>13026</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>3487</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>13767</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>36972</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-22572</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>WATER MANAGEMENT CONSULTING</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FINANCE AND AUDIT COMMITTEE WILL REVIEW AN ELECTRONIC COPY OF THE 990 BEFORE IT IS FILED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY WAS AMENDED IN FY 2011. ANY DIRECTOR OR OFFICER WITH AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST SHALL INFORM THE BOARD OF THE CONFLICT. THE BOARD SHALL DETERMINE WHETHER A CONFLICT OF INTEREST EXISTS. ANY PERSON WITH A DECLARED OR DETERMINED CONFLICT OF INTEREST MAY PARTICIPATE IN FURTHER DISCUSSION ON THE ITEM, UNLESS THE BOARD DETERMINES OTHERWISE, AND SHALL RECUSE HIM OR HERSELF FROM THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>