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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SYSTEM AND ARKUPS ARE NON-PROFIT ORGANIZATIONS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, THERE IS NO PROVISION FOR INCOME TAXES IN THE ACCOMPANYING CONSOLIDATED FINANCIAL STATEMENTS. ACCOUNTING STANDARDS REQUIRE THE COMPANY TO EVALUATE TAX POSITIONS AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE COMPANY HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE COMPANY HAS ANALYZED THE TAX POSITIONS TAKEN AND HAS CONCLUDED THAT AS OF DECEMBER 31, 2023 AND 2022, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE THE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. THE COMPANY MAY BE SUBJECT TO AUDIT BY THE INTERNAL REVENUE SERVICE; HOWEVER THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <PersonNm>MEREDITH MATYJA</PersonNm>
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        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
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        <ExplanationTxt>THE ORGANIZATION IS MADE UP OF A MEMBERSHIP BODY. MEMBERSHIP IS OPEN TO ANY ENTITY THAT MEETS THE FOLLOWING TWO CRITERIA: (1) HAS ELECTED OR IS REQUIRED BY STATE OR FEDERAL LAW TO BELONG TO THE ORGANIZATION AND HAS TENDERED FOR PAYMENT THE FEES OR DUES SPECIFIED BY THE BOARD OF DIRECTORS FOR MEMBERSHIP; AND (2) HAS A RECOGNIZABLE INTEREST IN THE FURTHERANCE OF THE EXEMPT PURPOSE OF THE ORGANIZATION.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS OF ARKANSAS ONE CALL SYSTEM, INC. RECOMMEND AND VOTE ON THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION DOES NOT CURRENTLY PROVIDE COPIES OF THE FINAL FORM 990 TO EACH VOTING MEMBER OF THE ORGANIZATION'S GOVERNING BODY BEFORE IT IS FILED WITH THE IRS. INSTEAD, THE ORGANIZATION'S EXECUTIVE DIRECTOR REVIEWS THE FORM 990 FOR COMPLETENESS AND ACCURACY BEFORE FILING AS AUTHORIZED BY THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CEO IS REVIEWED ANNUALLY BY THE BOARD OF DIRECTORS. COMPENSATION IS BASED ON PERFORMANCE AND THE ACHIEVEMENT OF GOALS AND EXPECTATIONS SET BY THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CEO REVIEWS OTHER KEY EMPLOYEES AND OFFICERS ANNUALLY TO DETERMINE COMPENSATION BASED ON JOB PERFORMANCE AND SET EXPECTATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>GOVERNING DOCUMENTS AND FINANCIAL INFORMATION ARE MADE AVAILABLE TO THE MEMBERSHIP OF THE ORGANIZATION AT THE ANNUAL MEMBERSHIP MEETING AND UPON REQUEST. THE SAME INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATION'S PHYSICAL ADDRESS LISTED ON PAGE 1.</ExplanationTxt>
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          <AddressLine1Txt>2120 MAPLE RIDGE CIRCLE</AddressLine1Txt>
          <CityNm>CONWAY</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72034</ZIPCd>
        </USAddress>
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        <PrimaryActivitiesTxt>DAMAGE PREVENTION</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>AR</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)6</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>N/A</PublicCharityStatusTxt>
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      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
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      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>1</RentalOfFcltsFromOthOrgInd>
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      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>1</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>1</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
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          <BusinessNameLine1Txt>ARKANSAS UTILITY PROTECTION SERVICES INC</BusinessNameLine1Txt>
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        <InvolvedAmt>119394</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>CASH</MethodOfAmountDeterminationTxt>
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</Return>
