Civic Intelligence

Mount Olive Water Association

EIN 71-0567766 • 501(c)12 • Elkins, AR

View Organization Page

Profile

To provide fresh water in rural areas.

PO Box 326Elkins, AR 72727-0326

n/A

Siviq Scores

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

Liabilities / Assets

38th percentile

0.23x

Higher debt load relative to assets than 38% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

40th percentile

0.94x

Higher debt load relative to revenue than 40% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Net Margin

91st percentile

44%

Higher net margin than 91% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

76th percentile

9.4%

Faster asset growth than 76% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

6th percentile

-23%

Faster revenue growth than 6% of similar nonprofits.

501(c)12 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets38th percentile

Assets

Up

$16,585,523

Up $1,418,501 (+9.4%) from 2024

Liabilities

Down

$3,743,898

Down $352,689 (-8.6%) from 2024

Net Assets

Up

$12,841,625

Up $1,771,190 (+16%) from 2024

Operations
Liabilities / Revenue40th percentileNet Margin91st percentile

Revenue

Down

$3,983,197

Down $1,208,493 (-23%) from 2024

Expenses

Up

$2,212,007

Up $102,988 (+4.9%) from 2024

Net Income

Down

$1,771,190

Down $1,311,481 (-43%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth76th percentile

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

$20M$15M$10M$5.0M$0Assets 2010: $7,596,027Liabilities 2010: $3,174,432Net Assets 2010: $4,421,5952010Assets 2011: $7,464,297Liabilities 2011: $3,203,885Net Assets 2011: $4,260,4122011Assets 2012: $7,160,289Liabilities 2012: $3,219,336Net Assets 2012: $3,940,9532012Assets 2013: $7,010,698Liabilities 2013: $3,106,136Net Assets 2013: $3,904,5622013Assets 2014: $7,205,193Liabilities 2014: $3,027,994Net Assets 2014: $4,177,1992014Assets 2015: $7,166,709Liabilities 2015: $2,867,797Net Assets 2015: $4,298,9122015Assets 2016: $6,998,988Liabilities 2016: $2,786,512Net Assets 2016: $4,212,4762016Assets 2017: $6,928,902Liabilities 2017: $2,641,517Net Assets 2017: $4,287,3852017Assets 2018: $6,883,981Liabilities 2018: $2,524,394Net Assets 2018: $4,359,5872018Assets 2019: $7,240,747Liabilities 2019: $2,386,448Net Assets 2019: $4,854,2992019Assets 2020: $6,910,003Liabilities 2020: $2,251,962Net Assets 2020: $4,658,0412020Assets 2021: $6,783,390Liabilities 2021: $2,136,671Net Assets 2021: $4,646,7192021Assets 2022: $6,742,019Liabilities 2022: $2,060,593Net Assets 2022: $4,681,4262022Assets 2023: $12,279,032Liabilities 2023: $4,291,268Net Assets 2023: $7,987,7642023Assets 2024: $15,167,022Liabilities 2024: $4,096,587Net Assets 2024: $11,070,4352024Assets 2025: $16,585,523Liabilities 2025: $3,743,898Net Assets 2025: $12,841,6252025

Highlighted filing

2025

Assets$16,585,523
Liabilities$3,743,898
Net Assets$12,841,625
Open 2025 Filing

Operations Trend

Revenue Growth6th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $1,269,0042010Expenses 2011: $1,315,2862011Expenses 2012: $1,544,9432012Revenue 2013: $1,305,516Expenses 2013: $1,380,934Net Income 2013: -$75,4182013Revenue 2014: $1,588,691Expenses 2014: $1,326,279Net Income 2014: $262,4122014Revenue 2015: $1,433,615Expenses 2015: $1,370,668Net Income 2015: $62,9472015Revenue 2016: $1,476,828Expenses 2016: $1,563,264Net Income 2016: -$86,4362016Revenue 2017: $1,458,064Expenses 2017: $1,407,335Net Income 2017: $50,7292017Revenue 2018: $1,531,138Expenses 2018: $1,458,936Net Income 2018: $72,2022018Revenue 2019: $2,027,144Expenses 2019: $1,532,432Net Income 2019: $494,7122019Revenue 2020: $1,660,613Expenses 2020: $1,856,871Net Income 2020: -$196,2582020Revenue 2021: $1,761,667Expenses 2021: $1,772,989Net Income 2021: -$11,3222021Revenue 2022: $1,825,037Expenses 2022: $1,790,330Net Income 2022: $34,7072022Revenue 2023: $5,404,232Expenses 2023: $2,097,894Net Income 2023: $3,306,3382023Revenue 2024: $5,191,690Expenses 2024: $2,109,019Net Income 2024: $3,082,6712024Revenue 2025: $3,983,197Expenses 2025: $2,212,007Net Income 2025: $1,771,1902025

Highlighted filing

2025

Revenue$3,983,197
Expenses$2,212,007
Net Income$1,771,190
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$16,585,523
Liabilities
$3,743,898
Net assets
$12,841,625
Revenue
$3,983,197
Expenses
$2,212,007
Net income
$1,771,190
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$16.6$3.74$12.8$3.98$2.21$1.77
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$15.2$4.10$11.1$5.19$2.11$3.08
2023Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.3$4.29$7.99$5.40$2.10$3.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.74$2.06$4.68$1.83$1.79$0.03
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.78$2.14$4.65$1.76$1.77$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.91$2.25$4.66$1.66$1.86$0.20
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.24$2.39$4.85$2.03$1.53$0.49
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.88$2.52$4.36$1.53$1.46$0.07
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.93$2.64$4.29$1.46$1.41$0.05
2016Detailed filing. Detailed filing data is available for this year.$7.00$2.79$4.21$1.48$1.56$0.09
2015Detailed filing. Detailed filing data is available for this year.$7.17$2.87$4.30$1.43$1.37$0.06
2014Detailed filing. Detailed filing data is available for this year.$7.21$3.03$4.18$1.59$1.33$0.26
2013Summary only. Only limited summary data is available for this year.$7.01$3.11$3.90$1.31$1.38$0.08
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.16$3.22$3.94$1.54
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.46$3.20$4.26$1.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.60$3.17$4.42$1.27
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Dec 9, 2025
Return Version
2024v5.0
Gross Receipts
$3,983,197
Mission and Program Overview

Mission

To provide fresh water in rural areas.

To provide clean water to rural areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,141,522$3,883,968▼ $257,554
Savings and Temporary Cash Investments$1,082,862$1,137,335▲ $54,473
Cash and Non-Interest-Bearing Accounts$830,760$1,006,959▲ $176,199
Inventories for Sale or Use$146,014$229,848▲ $83,834
Accounts Receivable$175,935$198,816▲ $22,881
Pledges and Grants Receivable$186,554--
Prepaid Expenses and Deferred Charges$12,520$15,067▲ $2,547
Total Assets$15,167,022$16,585,523▲ $1,418,501
Other Assets Total$8,590,855$10,113,530▲ $1,522,675
Liabilities
Mortgage Notes Payable Secured by Investment Property$3,483,040$3,288,764▼ $194,276
Other Liabilities$283,709$299,449▲ $15,740
Accounts Payable and Accrued Expenses$329,838$155,685▼ $174,153
Total Liabilities$4,096,587$3,743,898▼ $352,689
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$10,997,935$12,769,125▲ $1,771,190
Net Assets With Donor Restrictions$72,500$72,500→ $0
Total Net Assets Fund Balance$11,070,435$12,841,625▲ $1,771,190
Total Liabilities and Net Assets / Fund Balance$15,167,022$16,585,523▲ $1,418,501

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$3,655,253$7,302,242$10,957,495
Equipment$88,060$1,180,122$1,268,182
Buildings$89,757$169,509$259,266
Land$50,898-$50,898
Other Assets Org$10,113,530--
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Jeff MarleyPresident
Dempsey LewisBoard Member
Greg WheelerBoard Member
Steve EatonBoard Member
Brandon GabbardSecretary
Mike StewartTreasurer
Michael FurgusonVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,609,621
Program Service Revenue
$2,320,934
Investment Income
$52,642
Other Revenue
$0
Change in Net Assets
$1,771,190

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,983,197
Total Revenue per Audited Statements
$3,983,197
Total Revenue per Form 990
$3,983,197
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,691,616
Salaries, Compensation, and Employee Benefits$520,391
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$223,129$135,663-$358,792
Depreciation Depletion$263,185$7,128-$270,313
Other Employee Benefits$83,818$50,962-$134,780
Occupancy$108,752$16,322-$125,074
Interest$92,613$7,724-$100,337
Travel$45,668--$45,668
Insurance$38,308$2,492-$40,800
All Other Expenses$19,677$11,120-$30,797
Office Expenses$21,447$7,615-$29,062
Payroll Taxes$16,678$10,141-$26,819
Other Expenses$39,190$18,500-$18,500
Total Functional Expenses$1,944,340$267,667$0$2,212,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,212,007
Total Expenses per Audited Statements$2,212,007
Total Expenses per Form 990$2,212,007
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
Meter Deposits Payable$299,449
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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

“All water customers must be members. The membership fee is refunded upon leaving the system. All members may vote at the annual membership meeting. All members may attend any board meeting.”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 12C

“Conflict of interest policy is in effect requiring any potential conflict of interest be disclosed and if action warrents, disqualification of board or employee from discussion or action on the potential conflict.”

Form 990, Page 6, Part VI, Line 19

“All documents of the association are available for inspection upon request. If copies are requested, fees may be charged depending upon the nature and quantity of the copies requested. Documents are avaialble during regular business hours at the association's office. Original documents are not allowed to leave the business office.”

Filing and Contact Details

Filer

Filer Name
Mount Olive Water Association
EIN
71-0567766
Phone
4796432324
Address
PO BOX 326, ELKINS, AR 72727-0326

Signing Officer

Name
Jeff Marley
Title
President
Phone
4796432324
Signed
2025-12-09
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeff Marley
Formed
1979
Legal Domicile
Ar
Voting Board Members
7
Independent Board Members
7
Employees
8

Preparer

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

Financial Statement Notes

Schedule D, Page 3, Part X

“The association follows the guidance of the accounting standards codification (asc) 740, accounting for 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 february 28, 2025, 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.”

Raw XML Appendix363 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/EOYAmt0198816
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO PROVIDE CLEAN WATER TO RURAL AREAS.
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt011120
IRS990/AllOtherExpensesGrp/ProgramServicesAmt019677
IRS990/AllOtherExpensesGrp/TotalAmt030797
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IRS990/CashNonInterestBearingGrp/BOYAmt0830760
IRS990/CashNonInterestBearingGrp/EOYAmt01006959
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IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt01609621
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt052642
IRS990/CYOtherExpensesAmt01691616
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt02320934
IRS990/CYRevenuesLessExpensesAmt01771190
IRS990/CYSalariesCompEmpBnftPaidAmt0520391
IRS990/CYTotalExpensesAmt02212007
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03983197
IRS990/DecisionsSubjectToApprovaInd0false
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IRS990/DeductibleNonCashContriInd0false
IRS990/DelegationOfMgmtDutiesInd0false
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt07128
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0263185
IRS990/DepreciationDepletionGrp/TotalAmt0270313
IRS990/Desc0PROVIDE FRESH WATER TO OVER 2,400 MEMBERS IN RURAL AREAS OF WASHINGTON AND MADISON COUNTIES IN ARKANSAS
IRS990/DescribedInSection501c3Ind0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0false
IRS990/EmployeeCnt08
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IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
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IRS990/Form990PartVIISectionAGrp/PersonNm2MIKE STEWART
IRS990/Form990PartVIISectionAGrp/PersonNm3MICHAEL FURGUSON
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IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
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IRS990/MethodOfAccountingAccrualInd0X
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IRS990/MissionDesc0TO PROVIDE FRESH WATER IN RURAL AREAS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
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IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08590855
IRS990/OtherAssetsTotalGrp/EOYAmt010113530
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt050962
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt083818
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0134780
IRS990/OtherExpensesGrp/Desc0WATER PURCHASES
IRS990/OtherExpensesGrp/Desc1REPAIRS & MAINTENANCE
IRS990/OtherExpensesGrp/Desc2OPERATING SUPPLIES
IRS990/OtherExpensesGrp/Desc3PROFESSIONAL SERVICES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt018500
IRS990/OtherExpensesGrp/ProgramServicesAmt0878648
IRS990/OtherExpensesGrp/ProgramServicesAmt1113227
IRS990/OtherExpensesGrp/ProgramServicesAmt239190
IRS990/OtherExpensesGrp/TotalAmt0878648
IRS990/OtherExpensesGrp/TotalAmt1113227
IRS990/OtherExpensesGrp/TotalAmt239190
IRS990/OtherExpensesGrp/TotalAmt318500
IRS990/OtherLiabilitiesGrp/BOYAmt0283709
IRS990/OtherLiabilitiesGrp/EOYAmt0299449
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0135663
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0223129
IRS990/OtherSalariesAndWagesGrp/TotalAmt0358792
IRS990/OtherSourcesGrossIncomeAmt01662263
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt010141
IRS990/PayrollTaxesGrp/ProgramServicesAmt016678
IRS990/PayrollTaxesGrp/TotalAmt026819
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0186554
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt012520
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt015067
IRS990/PrincipalOfficerNm0JEFF MARLEY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0WATER REVENUES, LESS BAD DEBT
IRS990/ProgramServiceRevenueGrp/Desc1LATE CHARGES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER SERVICES AND INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02281619
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt128495
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210820
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02281619
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt128495
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210820
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IRS990/PYContributionsGrantsAmt03092255
IRS990/PYInvestmentIncomeAmt035085
IRS990/PYOtherExpensesAmt01587351
IRS990/PYProgramServiceRevenueAmt02064350
IRS990/PYRevenuesLessExpensesAmt03082671
IRS990/PYSalariesCompEmpBnftPaidAmt0521668
IRS990/PYTotalExpensesAmt02109019
IRS990/PYTotalRevenueAmt05191690
IRS990/ReconcilationRevenueExpnssAmt01771190
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01082862
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01137335
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt089757
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0169509
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0259266
IRS990ScheduleD/EquipmentGrp/BookValueAmt088060
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01180122
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01268182
IRS990ScheduleD/ExpensesSubtotalAmt02212007
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt050898
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt050898
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt010113530
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CONSTRUCTION PROCESS
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt03655253
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt07302242
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010957495
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0299449
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0METER DEPOSITS PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt03983197
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION FOLLOWS THE GUIDANCE OF THE ACCOUNTING STANDARDS CODIFICATION (ASC) 740, ACCOUNTING FOR 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 FEBRUARY 28, 2025, 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.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03883968
IRS990ScheduleD/TotalBookValueOtherAssetsAmt010113530
IRS990ScheduleD/TotalExpensesPerForm990Amt02212007
IRS990ScheduleD/TotalLiabilityAmt0299449
IRS990ScheduleD/TotalRevenuePerForm990Amt03983197
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03983197
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02212007
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ALL WATER CUSTOMERS MUST BE MEMBERS. THE MEMBERSHIP FEE IS REFUNDED UPON LEAVING THE SYSTEM. ALL MEMBERS MAY VOTE AT THE ANNUAL MEMBERSHIP MEETING. ALL MEMBERS MAY ATTEND ANY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICT OF INTEREST POLICY IS IN EFFECT REQUIRING ANY POTENTIAL CONFLICT OF INTEREST BE DISCLOSED AND IF ACTION WARRENTS, DISQUALIFICATION OF BOARD OR EMPLOYEE FROM DISCUSSION OR ACTION ON THE POTENTIAL CONFLICT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL DOCUMENTS OF THE ASSOCIATION ARE AVAILABLE FOR INSPECTION UPON REQUEST. IF COPIES ARE REQUESTED, FEES MAY BE CHARGED DEPENDING UPON THE NATURE AND QUANTITY OF THE COPIES REQUESTED. DOCUMENTS ARE AVAIALBLE DURING REGULAR BUSINESS HOURS AT THE ASSOCIATION'S OFFICE. ORIGINAL DOCUMENTS ARE NOT ALLOWED TO LEAVE THE BUSINESS OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt015167022
IRS990/TotalAssetsEOYAmt016585523
IRS990/TotalAssetsGrp/BOYAmt015167022
IRS990/TotalAssetsGrp/EOYAmt016585523
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt01609621
IRS990/TotalEmployeeCnt08
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0267667
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01944340
IRS990/TotalFunctionalExpensesGrp/TotalAmt02212007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04096587
IRS990/TotalLiabilitiesEOYAmt03743898
IRS990/TotalLiabilitiesGrp/BOYAmt04096587
IRS990/TotalLiabilitiesGrp/EOYAmt03743898
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt011070435
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt012841625
IRS990/TotalProgramServiceRevenueAmt02320934
IRS990/TotalRevenueGrp/ExclusionAmt052642
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt02320934
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03983197
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt015167022
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt016585523
IRS990/TravelGrp/ProgramServicesAmt045668
IRS990/TravelGrp/TotalAmt045668
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0273 MADISON 5340
IRS990/USAddress/CityNm0ELKINS
IRS990/USAddress/StateAbbreviationCd0AR
IRS990/USAddress/ZIPCd072727
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0WWW.MTOLIVEWATER.COM
IRS990/WhistleblowerPolicyInd0true
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JEFF MARLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum04796432324
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-12-09
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MOUNT OLIVE WATER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0MOUN
ReturnHeader/Filer/EIN0710567766
ReturnHeader/Filer/PhoneNum04796432324
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 326
ReturnHeader/Filer/USAddress/CityNm0ELKINS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0AR
ReturnHeader/Filer/USAddress/ZIPCd0727270326
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
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/PreparationDt02026-01-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MARC LUX CPA
ReturnHeader/ReturnTs02026-01-20T08:40:54-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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