﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-11-17T09:51:43-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>710783492</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>YOAKUM LOVELL &amp; COMPANY PLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1106 MILITARY RD</AddressLine1Txt>
        <CityNm>BENTON</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>720152909</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>260743646</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>BENTON UTILITIES SHARE PROGRAM INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>BENT</BusinessNameControlTxt>
      <PhoneNum>5017768074</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1827 DALE AVENUE</AddressLine1Txt>
        <CityNm>BENTON</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>72015</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GALAN HUGHES</PersonNm>
      <PersonTitleTxt>CHAIRPERSON</PersonTitleTxt>
      <PhoneNum>5017768074</PhoneNum>
      <SignatureDt>2025-11-14</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL STOREY</PreparerPersonNm>
      <PTIN>P00805425</PTIN>
      <PhoneNum>5017780495</PhoneNum>
      <PreparationDt>2025-11-14</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc3">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>63992</GrossReceiptsAmt>
      <ContributionsGiftsGrantsEtcAmt>63801</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>191</InvestmentIncomeAmt>
      <TotalRevenueAmt>63992</TotalRevenueAmt>
      <BenefitsPaidToOrForMembersAmt>71892</BenefitsPaidToOrForMembersAmt>
      <TotalExpensesAmt>71892</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-7900</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>142905</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>135005</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>142905</BOYAmt>
        <EOYAmt>135005</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>142905</BOYAmt>
        <EOYAmt>135005</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>142905</BOYAmt>
        <EOYAmt>135005</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE SHARE PROGRAM IS A VOLUNTARY PROGRAM, OUR CUSTOMERS ARE ASKED TO PARTICIPATE IN, THAT HAS BEEN PUT IN PLACE TO HELP PEOPLE HAVING TROUBLE PAYING THEIR UTILITY BILLS. THE GOAL IS TO ASSIST ELDERLY, HANDICAPPED AND FAMILIES STRUGGLING TO MAKE ENDS MEET DUE TO ESCALATING UTILITY BILLS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TO ASSIST ELDERLY, HANDICAPPED AND FAMILIES STRUGGLING TO MAKE ENDS MEET DUE TO ESCALATING UTILITY BILLS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>71892</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>71892</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GALAN HUGHES</PersonNm>
        <TitleTxt>CHAIRPERSON</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JAYCE MITCHELL</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GALA TALLENT</PersonNm>
        <TitleTxt>CO-CHAIRMAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIM NASH</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM LESLIE</PersonNm>
        <TitleTxt>MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>JIMMY GARRETT</PersonNm>
        <USAddress>
          <AddressLine1Txt>1827 DALE AVENUE</AddressLine1Txt>
          <CityNm>BENTON</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72015</ZIPCd>
        </USAddress>
        <PhoneNum>5017768074</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc3">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>57346</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60681</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58173</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74593</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63801</CurrentTaxYearAmt>
        <TotalAmt>314594</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>57346</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60681</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58173</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74593</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63801</CurrentTaxYearAmt>
        <TotalAmt>314594</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>314594</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>88</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>191</CurrentTaxYearAmt>
        <TotalAmt>578</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>88</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>85</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>92</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>122</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>191</CurrentTaxYearAmt>
        <TotalAmt>578</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>57434</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>60766</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>58265</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>74715</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>63992</CurrentTaxYearAmt>
        <TotalAmt>315172</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99820</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99810</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.00000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE SHARE PROGRAM IS A VOLUNTARY PROGRAM, OUR CUSTOMERS ARE ASKED TO PARTICIPATE IN, THAT HAS BEEN PUT IN PLACE TO HELP PEOPLE HAVING TROUBLE PAYING THEIR UTILITY BILLS. THE GOAL IS TO ASSIST ELDERLY, HANDICAPPED AND FAMILIES STRUGGLING TO MAKE ENDS MEET DUE TO ESCALATING UTILITY BILLS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>