Matthews is a private water supply dam located in De Luz, California, along the Tr De Luz Creek. Completed in 1967, this earth-type dam stands at a height of 47 feet, with a maximum storage capacity of 52 acre-feet and a surface area of 3 acres. Its primary purpose is water supply, serving irrigation, recreation, and other water-related needs in the area.

Managed by the Natural Resources Conservation Service, Matthews is regulated, permitted, inspected, and enforced by the California Department of Water Resources under the Safety of Dams program. Despite its low hazard potential, the dam is kept in satisfactory condition, with the last assessment date in September 2017. Regular inspections occur, with the most recent one taking place in March 2021, ensuring the safety and functionality of the structure.

Located in San Diego County, Matthews plays a crucial role in water resource management in the region. As a water supply source, it contributes to agricultural irrigation and recreational activities, highlighting the importance of sustainable dam infrastructure for climate resilience and water security in California.