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    <ReturnTs>2026-01-14T12:51:14-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>472249893</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HARVEY &amp; GARNER PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>321 SECTION LINE RD STE L</AddressLine1Txt>
        <CityNm>HOT SPRINGS</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>71913</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>205393030</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>FRIENDS OF LAKE OUACHITA INC</BusinessNameLine1Txt>
      </BusinessName>
      <InCareOfNm>% JERRY SHIELDS</InCareOfNm>
      <BusinessNameControlTxt>FRIE</BusinessNameControlTxt>
      <PhoneNum>4792343516</PhoneNum>
      <USAddress>
        <AddressLine1Txt>321 SECTION LINE RD STE L</AddressLine1Txt>
        <CityNm>HOT SPRINGS NATIONAL P</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>71913</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JERRY SHIELDS</PersonNm>
      <PersonTitleTxt>MEMBER</PersonTitleTxt>
      <PhoneNum>4792343516</PhoneNum>
      <SignatureDt>2025-12-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KYLE W GARNER</PreparerPersonNm>
      <PTIN>P01328639</PTIN>
      <PhoneNum>5016233121</PhoneNum>
      <PreparationDt>2025-12-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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    <IRS990EZ documentId="IRS990EZ">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>NOT AVAILABLE</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="IRS990ScheduleA">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>23882</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>16600</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>7282</InvestmentIncomeAmt>
      <TotalRevenueAmt>23882</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>350</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>20211</OtherExpensesTotalAmt>
      <TotalExpensesAmt>20561</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>3321</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>194999</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>198320</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>194999</BOYAmt>
        <EOYAmt>198320</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>194999</BOYAmt>
        <EOYAmt>198320</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>194999</BOYAmt>
        <EOYAmt>198320</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>SEE SCHEDULE O</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>EXECUTE AND IMPLEMENT A CONTRACT THAT ALLOWS FOR THE CONSTRUCTION AND MAINTENANCE OF THE LAKE OUACHITA VISTA TRAIL</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>15000</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>13924</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OTHER MISCELLANEOUS PROJECTS WITHIN THE LAKE OUACHITA COMMUNITY THAT WOULD BENEFIT BOTH HUMAN AND NON-HUMAN POPULATIONS WHOSE QUALITY OF LIFE DEPENDS ON LAKE OUACHITA</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6637</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>20561</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN WATSON</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JERRY SHIELDS</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AL GATHRIGHT</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT CAVANAUGH</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TOM BUTLER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </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>
      <StatesWhereCopyOfReturnIsFldCd>AR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KYLE GARNER</PersonNm>
        <USAddress>
          <AddressLine1Txt>321 SECTION LINE RD STE L</AddressLine1Txt>
          <CityNm>HOT SPRINGS NATIONAL P</CityNm>
          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>71913</ZIPCd>
        </USAddress>
        <PhoneNum>5016233121</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>
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    <IRS990ScheduleA documentId="IRS990ScheduleA">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>7650</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6020</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7919</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90400</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18360</CurrentTaxYearAmt>
        <TotalAmt>130349</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>7650</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>6020</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>7919</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>90400</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>18360</CurrentTaxYearAmt>
        <TotalAmt>130349</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>130349</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>1531</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1537</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3149</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5807</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>5522</CurrentTaxYearAmt>
        <TotalAmt>17546</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>147895</TotalSupportAmt>
      <PublicSupportCY170Pct>0.88140</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.89680</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Description of other expenses Part I line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Description AmountOTHER CONSUMABLE SUPPLIES 4,563PARTS &amp; MATERIALS 11,110FEES - PAYPAL &amp; CREDIT CARDS 10LABOR 900ADVERTISING 339SMALL TOOLS 389ENGINEERING 2,900</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 EZ - PART III - EXEMPT PURPOSE: FRIENDS OF LAKE OUACHITA (FOLO) IS ORGANIZED AND OPERATED EXCLUSIVELY FOR CHARITABLE PURPOSES WHICH BENEFIT THE HUMAN AND NON-HUMAN POPULATIONS WHOSE QUALITY OF LIFE DEPENDS ON LAKE OUACHITA.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
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