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    <ReturnTs>2025-06-25T14:52:39-07:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>860767949</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>LAW &amp; REED CPA PC</BusinessNameLine1Txt>
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        <AddressLine1Txt>6955 E BASELINE RD STE 107</AddressLine1Txt>
        <CityNm>MESA</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85209</ZIPCd>
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    <Filer>
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      <BusinessName>
        <BusinessNameLine1Txt>COUNTRY FARMS IRRIGATION &amp; MGMNT CO</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>COUN</BusinessNameControlTxt>
      <PhoneNum>4802501053</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 152</AddressLine1Txt>
        <CityNm>QUEEN CREEK</CityNm>
        <StateAbbreviationCd>AZ</StateAbbreviationCd>
        <ZIPCd>85142</ZIPCd>
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    <BusinessOfficerGrp>
      <PersonNm>JACK REED</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <SignatureDt>2025-06-01</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL W LAW</PreparerPersonNm>
      <PTIN>P00279892</PTIN>
      <PhoneNum>4808270370</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="12">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>157913</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>18</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <FundraisingGrossIncomeAmt>0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>0</SpecialEventsDirectExpensesAmt>
      <CostOfGoodsSoldAmt>0</CostOfGoodsSoldAmt>
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      <FeesAndOtherPymtToIndCntrctAmt>30721</FeesAndOtherPymtToIndCntrctAmt>
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        <EOYAmt>30768</EOYAmt>
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        <BOYAmt>183088</BOYAmt>
        <EOYAmt>126349</EOYAmt>
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      <PrimaryExemptPurposeTxt>IRRIGATION SERVICES</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>IRRIGATION SERVICES</DescriptionProgramSrvcAccomTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JON MOTT</PersonNm>
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        <TitleTxt>OFFICER</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>COUNTRY FARMS</PersonNm>
        <USAddress>
          <AddressLine1Txt>PO BOX 152</AddressLine1Txt>
          <CityNm>QUEEN CREEK</CityNm>
          <StateAbbreviationCd>AZ</StateAbbreviationCd>
          <ZIPCd>85142</ZIPCd>
        </USAddress>
        <PhoneNum>4802496966</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1002</FormAndLineReferenceDesc>
        <ExplanationTxt>Office Expenses $4721</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1012</FormAndLineReferenceDesc>
        <ExplanationTxt>Insurance $3595</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1</FormAndLineReferenceDesc>
        <ExplanationTxt>REPAIRS &amp; MAINTENANCE $88323</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.2</FormAndLineReferenceDesc>
        <ExplanationTxt>WATER $45658</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.3</FormAndLineReferenceDesc>
        <ExplanationTxt>OUTSIDE LABOR $31600</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.4</FormAndLineReferenceDesc>
        <ExplanationTxt>DUES AND SUBSCRIPTIONS $3172</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.5</FormAndLineReferenceDesc>
        <ExplanationTxt>LICENSE &amp; PERMITS $2577</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.6</FormAndLineReferenceDesc>
        <ExplanationTxt>WEED CONTROL $2500</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.7</FormAndLineReferenceDesc>
        <ExplanationTxt>UTILITIES $1270</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.8</FormAndLineReferenceDesc>
        <ExplanationTxt>TAXES $15</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Expenses.9</FormAndLineReferenceDesc>
        <ExplanationTxt>BANK FEES $8</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Assets.1003</FormAndLineReferenceDesc>
        <ExplanationTxt>Machinery and Equipment - Beginning $15349 Machinery and Equipment - Ending $15349</ExplanationTxt>
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        <FormAndLineReferenceDesc>Other Assets.1005</FormAndLineReferenceDesc>
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        <ExplanationTxt>Accounts Payable and Accrued Expenses - Beginning $12871 Accounts Payable and Accrued Expenses - Ending $30768</ExplanationTxt>
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        <FormAndLineReferenceDesc>FUND BALANCE - BEGINNING OF YEAR</FormAndLineReferenceDesc>
        <ExplanationTxt>An adjustment to Net Assets or Fund Balance at the beginning of the year has been made to correct an error made in prior years. Total liabilities were overstated in the previous year. To adjust for that, $121,797 is adjusted to the fund balance to compensate for that disparity.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Statement Note 1</FormAndLineReferenceDesc>
        <ExplanationTxt>An adjustment to Net Assets or Fund Balance at the beginning of the year has been made to correct an error made in prior years. Total liabilities were overstated in the previous year. To adjust for that, $121,797 is adjusted to the fund balance to compensate for that disparity.</ExplanationTxt>
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