2025-03-14T16:25:12-04:00 2024-12-31 843068935 PRZ CPAS & ADVISORS 4200 JENNY LIND RD STE B FORT SMITH AR 72901 990 2024-01-01 710494563 ARKANSAS RURAL WATER ASSOCIATION ARKA 5016762255 240 DEE DEE LANE LONOKE AR 72086 DENNIS STERNBERG EXECUTIVE DIRECTOR 5016762255 2025-03-10 true true MARC LUX CPA P00588449 4796490888 2025-03-14 2024 2025-03-06 01:10:19Z DENNIS STERNBERG 10 CARGILE LANE GREENBRIER AR 72058 3113592 false X WWW.ARKANSASRURALWATER.ORG X 1977 AR TO PROVIDE ARKANSAS' RURAL WATER UTILITIES THE HIGHEST LEVEL OF TRAINING AND TECHNICAL SERVICES IN ORDER TO OBTAIN QUALITY WATER AT THE LOWEST POSSIBLE COST. 16 16 19 0 1763786 1761502 1182544 1212514 74353 106179 242009 12113 3262692 3092308 0 0 1506355 1570765 0 0 1456827 1502677 2963182 3073442 299510 18866 6268053 6398578 128989 171756 6139064 6226822 TO PROVIDE ARKANSAS' RURAL WATER UTILITIES THE HIGHEST LEVEL OF TRAINING AND TECHNICAL SERVICES IN ORDER TO OBTAIN QUALITY WATER AT THE LOWEST POSSIBLE COST. false false 1943061 1212514 PROVIDE ARKANSAS' RURAL WATER UTILITIES TRAINING AND TECHNICAL SERVICES. 1943061 false false true true false false false false false true false false false true true true false false false false false false false false false false false false true false false false false false false false false false false false false false false true 2 0 true 19 true false false false false false false false false X 16 16 false false false false true true false true true false false true true true true true true false false false X JEFF HUBER 5016762255 240 DEE DEE LANE LONOKE AR 72086 X DENNIS STERNBERG EXECUTIVE DI 40.00 X 175991 0 0 ZACH BAKER DIRECTOR 1.00 X 0 0 0 BUTCH BARTHOLOMEW DIRECTOR 1.00 X 0 0 0 BOBBY BROWN DIRECTOR 1.00 X 0 0 0 JOHN CHOATE DIRECTOR 1.00 X 0 0 0 GREG CROSS SECRETARY 1.00 X 0 0 0 JEFF FORD TREASURER 1.00 X X 0 0 0 BENJY HILDEBRAND DIRECTOR 1.00 X 0 0 0 GREG HOOTEN PRESIDENT 1.00 X X 0 0 0 TATE HOUSE DIRECTOR 1.00 X 0 0 0 TERRY HOUSE 2ND VICE PRE 1.00 X X 0 0 0 JACKIE WILLIAM HINCHEY JR DIRECTOR 1.00 X 0 0 0 JESSE MCCHRISTIAN JR DIRECTOR 1.00 X 0 0 0 DAVID LILES DIRECTOR 1.00 X 0 0 0 JESSE MCKINNON DIRECTOR 1.00 X 0 0 0 TENAY SELLERS DIRECTOR 1.00 X 0 0 0 BRYAN SMITH 1ST VICE PRE 1.00 X X 0 0 0 175991 1 false true false 1733368 28134 7200 1761502 MEMBERSHIP DUES 549668 549668 CONFERENCE FEES 328141 328141 OTHER PROGRAM REVENUE 241742 241742 WUBD BILLING REVENUE 35183 35183 LOAN ASSET INCOME 29095 29095 28685 28685 1212514 107963 107963 19500 21284 -1784 -1784 -1784 INSURANCE DIVIDEND 12113 12113 12113 3092308 1224627 106179 1570765 925583 645182 35962 35962 81897 81897 49195 49195 399564 312347 87217 255340 255340 148396 148396 98335 98335 SEWER CAMERA/OTHER EXP 139761 139761 REPAIRS AND MAINTNENANCE 57808 57808 BACKFLOW EXPENSES 36739 36739 TELEPHONE 32866 32866 166814 705131 -538317 3073442 1943061 1130381 0 1862590 1939316 301464 321799 382350 313639 30951 45957 2679730 1794344 939819 885386 2656039 2836612 75000 41667 19840 14202 6268053 6398578 91975 133474 17446 24356 19568 13926 128989 171756 X 6139064 6226822 6139064 6226822 6268053 6398578 X 18866 113078 -44186 X false true X true true true false false false false 549668 70209 70209 1350953 773512 577441 1258568 1020832 237736 885386 ROU OPERATING LEASE LIABILITY 13926 13926 X 3205386 113078 113078 3092308 3092308 3073442 3073442 3073442 SCHEDULE D, PAGE 3, PART X THE ASSOCIATION FOLLOWS THE GUIDANCE OF THE ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTINGFOR INCOME TAXES, RELATED TO UNCERTAINTIES IN INCOME TAXES, WHICH PRESCRIBES A THRESHOLD OF MORE LIKELY THAN NOT FOR RECOGNITION AND DERECOGNITION OF POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. FOR THE YEAR ENDED DECEMBER 31, 2024, MANAGEMENT OF THE ASSOCIATION IS NOT AWARE OF ANY MATERIAL UNCERTAIN TAX POSITIONS. ALL TAX EXEMPT ENTITIES ARE SUBJECT TO REVIEW AND AUDIT BY FEDERAL, STATE AND OTHER APPLICABLE AGENCIES. SUCH AGENCIES MAY REVIEW THE TAXABILITY OF UNRELATED BUSINESS INCOME, OR THE QUALIFICATION OF THE TAX-EXEMPT ENTITY UNDER THE INTERNAL REVENUE CODE AND APPLICABLE STATE STATUES. FOR FEDERAL TAX PURPOSES, THE TAX RETURNS REMAIN OPEN FOR POSSIBLE EXAMINATION FOR A PERIOD OF THREE YEARS AFTER THE RESPECTIVE FILING DEADLINES OF THOSE RETURNS. false false false DENNIS STERNBERG EXECUTIVE DIRECTOR 175991 175991 FORM 990, PAGE 6, PART VI, LINE 6 MEMBERS PAY ANNUAL DUES AND ARE ALLOWED ACCESS TO THE RESOURCES AVAILABLE BY THE ASSOCIATION. FORM 990, PAGE 6, PART VI, LINE 7A MEMBERS ELECT DIRECTORS AT AN ANNUAL MEETING. FORM 990, PAGE 6, PART VI, LINE 11B PRIOR TO SUBMISSION, THE FORM 990 IS REVIEWED BY THE BOARD. FORM 990, PAGE 6, PART VI, LINE 12C BOARD MEMBERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST PRIOR TO HOLDING A DIRECTOR POSITION. FORM 990, PAGE 6, PART VI, LINE 19 THE ASSOCIATION'S AUDITED FINANCIALS AND FORM 990 ARE PROVIDED TO INTEREST ED PARTIES UPON REQUEST. FORM 990, PART XI, LINE 9 PRIOR PERIOD ADJUSTMENT TO CORRECT ACCOUNTS RECEIVABLE.