Civic Intelligence

Oak Grove Water Users Association

EIN 71-0412284 • 501(c)12 • Van Buren, AR

Profile

To provide safe drinking water to over 1,000 homes and businesses to residents in the oak grove community.

502 Pleasant Valley RoadVan Buren, AR 72956

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on the latest valid filing.

Source year 2024

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2024

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2024

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

501(c)12 • <$500k nonprofits • Source year 2024

Asset Growth

8th percentile

-100%

Faster asset growth than 8% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

2nd percentile

-100%

Faster revenue growth than 2% of similar nonprofits.

501(c)12 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / AssetsScore unavailable

Assets

Up

$4,331,912

Up $330,978 (+8.3%) from 2022

Liabilities

Up

$152,130

Up $548 (+0.4%) from 2022

Net Assets

Up

$4,179,782

Up $330,430 (+8.6%) from 2022

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Up

$855,544

Up $234,477 (+38%) from 2022

Expenses

Down

$525,114

Down $1,607 (-0.3%) from 2022

Net Income

Up

$330,430

Up $236,084 (+250%) from 2022

Trend Graphs

Balance Sheet Trend

Asset Growth8th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0Assets 2010: $2,529,860Liabilities 2010: $99,608Net Assets 2010: $2,430,2522010Assets 2011: $2,650,484Liabilities 2011: $100,299Net Assets 2011: $2,550,1852011Assets 2012: $2,794,746Liabilities 2012: $100,731Net Assets 2012: $2,694,0152012Assets 2013: $2,915,621Liabilities 2013: $97,986Net Assets 2013: $2,817,6352013Assets 2014: $3,071,444Liabilities 2014: $100,050Net Assets 2014: $2,971,3942014Assets 2015: $3,198,020Liabilities 2015: $102,123Net Assets 2015: $3,095,8972015Assets 2016: $3,321,046Liabilities 2016: $103,851Net Assets 2016: $3,217,1952016Assets 2017: $3,460,730Liabilities 2017: $103,490Net Assets 2017: $3,357,2402017Assets 2018: $3,609,603Liabilities 2018: $110,097Net Assets 2018: $3,499,5062018Assets 2019: $3,748,997Liabilities 2019: $121,355Net Assets 2019: $3,627,6422019Assets 2020: $3,809,158Liabilities 2020: $124,522Net Assets 2020: $3,684,6362020Assets 2021: $3,939,785Liabilities 2021: $194,680Net Assets 2021: $3,745,1052021Assets 2022: $4,000,934Liabilities 2022: $151,582Net Assets 2022: $3,849,3522022Assets 2023: $4,331,912Liabilities 2023: $152,130Net Assets 2023: $4,179,7822023

Highlighted filing

2023

Assets$4,331,912
Liabilities$152,130
Net Assets$4,179,782
Open 2023 Filing

Operations Trend

Revenue Growth2nd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0Expenses 2010: $439,0602010Revenue 2011: $627,352Expenses 2011: $507,419Net Income 2011: $119,9332011Expenses 2012: $484,4412012Revenue 2013: $553,944Expenses 2013: $430,324Net Income 2013: $123,6202013Revenue 2014: $595,397Expenses 2014: $441,638Net Income 2014: $153,7592014Revenue 2015: $559,542Expenses 2015: $435,039Net Income 2015: $124,5032015Revenue 2016: $599,005Expenses 2016: $477,707Net Income 2016: $121,2982016Revenue 2017: $589,118Expenses 2017: $449,073Net Income 2017: $140,0452017Revenue 2018: $588,589Expenses 2018: $446,323Net Income 2018: $142,2662018Revenue 2019: $571,465Expenses 2019: $443,329Net Income 2019: $128,1362019Revenue 2020: $571,360Expenses 2020: $514,366Net Income 2020: $56,9942020Revenue 2021: $585,850Expenses 2021: $525,381Net Income 2021: $60,4692021Revenue 2022: $621,067Expenses 2022: $526,721Net Income 2022: $94,3462022Revenue 2023: $855,544Expenses 2023: $525,114Net Income 2023: $330,4302023

Highlighted filing

2023

Revenue$855,544
Expenses$525,114
Net Income$330,430
Open 2023 Filing

Filings

Most recent year

2023 • Form 990Summary only. Only limited summary data is available for this year.

Open filing
Assets
$4,331,912
Liabilities
$152,130
Net assets
$4,179,782
Revenue
$855,544
Expenses
$525,114
Net income
$330,430
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$4.33$0.15$4.18$0.86$0.53$0.33
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.00$0.15$3.85$0.62$0.53$0.09
2021Summary only. Only limited summary data is available for this year.$3.94$0.19$3.75$0.59$0.53$0.06
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.81$0.12$3.68$0.57$0.51$0.06
2019Summary only. Only limited summary data is available for this year.$3.75$0.12$3.63$0.57$0.44$0.13
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.61$0.11$3.50$0.59$0.45$0.14
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.46$0.10$3.36$0.59$0.45$0.14
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.32$0.10$3.22$0.60$0.48$0.12
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.20$0.10$3.10$0.56$0.44$0.12
2014Detailed filing. Detailed filing data is available for this year.$3.07$0.10$2.97$0.60$0.44$0.15
2013Detailed filing. Detailed filing data is available for this year.$2.92$0.10$2.82$0.55$0.43$0.12
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.79$0.10$2.69$0.48
2011Summary only. Only limited summary data is available for this year.$2.65$0.10$2.55$0.63$0.51$0.12
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.53$0.10$2.43$0.44
Latest Detailed Filing

The latest 2023 filing currently has summary financial data only. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Feb 8, 2023
Return Version
2022v4.1
Gross Receipts
$621,067
Mission and Program Overview

Mission

To provide safe drinking water to over 1,000 homes and businesses to residents in the oak grove community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$2,187,405$2,349,299▲ $161,894
Cash and Non-Interest-Bearing Accounts$1,261,095$1,277,270▲ $16,175
Savings and Temporary Cash Investments$287,011$292,833▲ $5,822
Accounts Receivable$9,360$5,394▼ $3,966
Prepaid Expenses and Deferred Charges$1,127$1,206▲ $79
Total Assets$3,939,785$4,000,934▲ $61,149
Other Assets Total$193,787$74,932▼ $118,855
Liabilities
Other Liabilities$100,114$93,603▼ $6,511
Accounts Payable and Accrued Expenses$94,566$57,979▼ $36,587
Total Liabilities$194,680$151,582▼ $43,098
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,745,105$3,849,352▲ $104,247
Total Net Assets Fund Balance$3,745,105$3,849,352▲ $104,247
Total Liabilities and Net Assets / Fund Balance$3,939,785$4,000,934▲ $61,149

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$2,253,829$1,518,591$3,772,420
Land$95,470-$95,470
Equipment-$1,941$1,941
Compensation and Service Providers
Top Officer Pay79th percentile

Board Members and Trustees

NameTitle
Grayson MooreDirector
Joe WaldenDirector
John BosterDirector
Lonnie JenningsDirector
Randy McdanielDirector
Terry MooneyDirector
Larry BlackSec/treas
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$617,995
Investment Income
$3,072
Other Revenue
$0
Change in Net Assets
$94,346
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$499,186
Salaries, Compensation, and Employee Benefits$27,535
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$82,820--$82,820
Other Salaries and Wages$18,250$7,250-$25,500
Fees for Services Other$10,235--$10,235
Fees for Services Accounting-$5,500-$5,500
Other Expenses$8,202$5,212-$5,212
Insurance$4,222--$4,222
All Other Expenses$3,820--$3,820
Travel$3,600--$3,600
Payroll Taxes$1,523$512-$2,035
Office Expenses-$150-$150
Interest$30--$30
Total Functional Expenses$508,097$18,624$0$526,721
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Customer Meter Deposits$93,603
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

“Members consist of water customers that reside in the area that the association provides their water services.”

Form 990, Page 6, Part VI, Line 7A

“Board members are elected by the members of the association at the annual meeting.”

Form 990, Page 6, Part VI, Line 11B

“Once the financials and form 990 are completed, they are reviewed by the board members and a motion is made to approve such documents.”

Form 990, Page 6, Part VI, Line 19

“The board meetings are open to members where issues are placed on an agend a for discussion. The association is of such a size that any member is aware of where the records are maintained.”

Filing and Contact Details

Filer

Filer Name
Oak Grove Water Users Association
EIN
71-0412284
Phone
4794741772
Address
502 PLEASANT VALLEY ROAD, VAN BUREN, AR 72956

Signing Officer

Name
Larry Black
Title
Sec/treas
Phone
4794741772
Signed
2023-02-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Larry Black
Formed
1968
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
2

Preparer

Firm
Prz Cpas & Advisors
Address
4200 JENNY LIND RD STE B, FORT SMITH, AR 72901
Preparer
Marc Lux CPA
Phone
4796490888
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

“To provide water to the residents of the oak grove community.”

Form 990, Part XI, Line 9

“Prior year adjustment for meter deposit liability 0”

Raw XML Appendix328 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/AccountsReceivableGrp/EOYAmt05394
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE SAFE DRINKING WATER TO OVER 1,000 HOMES AND BUSINESSES TO RESIDENTS IN THE OAK GROVE COMMUNITY.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt03820
IRS990/AllOtherExpensesGrp/TotalAmt03820
IRS990/BooksInCareOfDetail/PersonNm0LARRY BLACK
IRS990/BooksInCareOfDetail/PhoneNum04794748885
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0502 PLEASANT VALLEY ROAD
IRS990/BooksInCareOfDetail/USAddress/CityNm0VAN BUREN
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0AR
IRS990/BooksInCareOfDetail/USAddress/ZIPCd072956
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01261095
IRS990/CashNonInterestBearingGrp/EOYAmt01277270
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
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IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt03072
IRS990/CYOtherExpensesAmt0499186
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0617995
IRS990/CYRevenuesLessExpensesAmt094346
IRS990/CYSalariesCompEmpBnftPaidAmt027535
IRS990/CYTotalExpensesAmt0526721
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0621067
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ProgramServicesAmt082820
IRS990/DepreciationDepletionGrp/TotalAmt082820
IRS990/Desc0TO PROVIDE WATER TO THE RESIDENTS OF THE OAK GROVE COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd0true
IRS990/ExpenseAmt0508097
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IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt05500
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IRS990/FeesForServicesOtherGrp/TotalAmt010235
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
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IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
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IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/PersonNm0LARRY BLACK
IRS990/Form990PartVIISectionAGrp/PersonNm1JOHN BOSTER
IRS990/Form990PartVIISectionAGrp/PersonNm2LONNIE JENNINGS
IRS990/Form990PartVIISectionAGrp/PersonNm3RANDY MCDANIEL
IRS990/Form990PartVIISectionAGrp/PersonNm4TERRY MOONEY
IRS990/Form990PartVIISectionAGrp/PersonNm5GRAYSON MOORE
IRS990/Form990PartVIISectionAGrp/PersonNm6JOE WALDEN
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/TitleTxt0SEC/TREAS
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01968
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedInd0false
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt0621067
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndoorTanningServicesInd0false
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IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
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IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersAndShrGrossIncomeAmt0617995
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
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IRS990/MissionDesc0TO PROVIDE SAFE DRINKING WATER TO OVER 1,000 HOMES AND BUSINESSES TO RESIDENTS IN THE OAK GROVE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt03745105
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IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
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IRS990/OfficerMailingAddressInd0false
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
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IRS990/OtherExpensesGrp/Desc0WATER PURCHASED
IRS990/OtherExpensesGrp/Desc1REPAIRS AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2BILLINGS
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IRS990/PoliticalCampaignActyInd0false
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IRS990/ProgSrvcAccomActyOtherGrp/Desc0TO PROVIDE WATER TO THE RESIDENTS OF THE OAK GROVE COMMUNITY.
IRS990/ProhibitedTaxShelterTransInd0false
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IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01941
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IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt03772420
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt093603
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CUSTOMER METER DEPOSITS
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02349299
IRS990ScheduleD/TotalLiabilityAmt093603
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE WATER TO THE RESIDENTS OF THE OAK GROVE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS CONSIST OF WATER CUSTOMERS THAT RESIDE IN THE AREA THAT THE ASSOCIATION PROVIDES THEIR WATER SERVICES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2BOARD MEMBERS ARE ELECTED BY THE MEMBERS OF THE ASSOCIATION AT THE ANNUAL MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ONCE THE FINANCIALS AND FORM 990 ARE COMPLETED, THEY ARE REVIEWED BY THE BOARD MEMBERS AND A MOTION IS MADE TO APPROVE SUCH DOCUMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD MEETINGS ARE OPEN TO MEMBERS WHERE ISSUES ARE PLACED ON AN AGEND A FOR DISCUSSION. THE ASSOCIATION IS OF SUCH A SIZE THAT ANY MEMBER IS AWARE OF WHERE THE RECORDS ARE MAINTAINED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PRIOR YEAR ADJUSTMENT FOR METER DEPOSIT LIABILITY 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03939785
IRS990/TotalAssetsEOYAmt04000934
IRS990/TotalAssetsGrp/BOYAmt03939785
IRS990/TotalAssetsGrp/EOYAmt04000934
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt018624
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0508097
IRS990/TotalFunctionalExpensesGrp/TotalAmt0526721
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0194680
IRS990/TotalLiabilitiesEOYAmt0151582
IRS990/TotalLiabilitiesGrp/BOYAmt0194680
IRS990/TotalLiabilitiesGrp/EOYAmt0151582
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt03745105
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt03849352
IRS990/TotalProgramServiceExpensesAmt0508097
IRS990/TotalProgramServiceRevenueAmt0617995
IRS990/TotalRevenueGrp/ExclusionAmt03072
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0617995
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0621067
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt03939785
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04000934
IRS990/TravelGrp/ProgramServicesAmt03600
IRS990/TravelGrp/TotalAmt03600
IRS990/TypeOfOrganizationAssocInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0502 PLEASANT VALLEY RD
IRS990/USAddress/CityNm0VAN BUREN
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072956
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02023-03-07 01:45:13Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0LARRY BLACK
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SEC/TREAS
ReturnHeader/BusinessOfficerGrp/PhoneNum04794741772
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0OAK GROVE WATER USERS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0OAKG
ReturnHeader/Filer/EIN0710412284
ReturnHeader/Filer/PhoneNum04794741772
ReturnHeader/Filer/USAddress/AddressLine1Txt0502 PLEASANT VALLEY ROAD
ReturnHeader/Filer/USAddress/CityNm0VAN BUREN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd072956
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0843068935
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0PRZ CPAS & ADVISORS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04200 JENNY LIND RD STE B
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0FORT SMITH
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0AR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd072901
ReturnHeader/PreparerPersonGrp/PhoneNum04796490888
ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02023-02-10T12:18:32-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0LARRY
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0BLACK
ReturnHeader/TaxPeriodBeginDt02022-01-01
ReturnHeader/TaxPeriodEndDt02022-12-31
ReturnHeader/TaxYr02022

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