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      <PreparerFirmEIN>472135807</PreparerFirmEIN>
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        <BusinessNameLine1Txt>GUTHRIE &amp; CO PC</BusinessNameLine1Txt>
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        <AddressLine1Txt>1550 S MAIN ST STE 4</AddressLine1Txt>
        <CityNm>MANSFIELD</CityNm>
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        <ZIPCd>16933</ZIPCd>
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        <BusinessNameLine1Txt>PENNSYLVANIA OIL &amp; GAS LANDOWNER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ALLIANCE INC</BusinessNameLine2Txt>
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      <PhoneNum>2155451030</PhoneNum>
      <USAddress>
        <AddressLine1Txt>230 S BROAD ST 17TH FLOOR 11</AddressLine1Txt>
        <CityNm>PHILADELPHIA</CityNm>
        <StateAbbreviationCd>PA</StateAbbreviationCd>
        <ZIPCd>19102</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT SHER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>2155451030</PhoneNum>
      <SignatureDt>2024-02-14</SignatureDt>
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    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>LISA M GUTHRIE CPA</PreparerPersonNm>
      <PTIN>P00410141</PTIN>
      <PhoneNum>5706623824</PhoneNum>
      <PreparationDt>2024-02-13</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>62268</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5243</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>14800</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>42225</MembershipDuesAmt>
      <TotalRevenueAmt>62268</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>67459</FeesAndOtherPymtToIndCntrctAmt>
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      <TotalExpensesAmt>84774</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-22506</ExcessOrDeficitForYearAmt>
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      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>REPRESENTATION OF OIL AND GAS ROYALTY OWNERS INTEREST</PrimaryExemptPurposeTxt>
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        <DescriptionProgramSrvcAccomTxt>REPRESENTING OIL AND GAS ROYALTY OWNERS INTEREST THROUGH EDUCATIONAL ASSISTANCE THROUGH CONFERENCES AND NEWSLETTERS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>84174</ProgramServiceExpensesAmt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>CONFERENCES ARE HELD THROUGHOUT PENNSYLVANIA IN ADDITION TO A THREE DAY STATE WIDE CONVENTION</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>ROBERT SHER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>THADDEUS STEVENS</PersonNm>
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        <PersonNm>VALERIE ANTONETTE</PersonNm>
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        <PersonNm>KEVIN DOWNS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
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        <PersonNm>KEVIN T DOWNS</PersonNm>
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          <AddressLine1Txt>PO BOX 309</AddressLine1Txt>
          <CityNm>WYALUSING</CityNm>
          <StateAbbreviationCd>PA</StateAbbreviationCd>
          <ZIPCd>18854</ZIPCd>
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        <PhoneNum>5707461724</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MEMBER CLICKS FEE 5,105 CONVENTION EXPENSES 9,338 INSURANCE 1,388 MONTHLY CREDIT CARD FEES 1,484 TOTAL 17,315</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT -1,358</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFERENCES ARE HELD THROUGHOUT PENNSYLVANIA IN ADDITION TO A THREE DAY STATE WIDE CONVENTION</ExplanationTxt>
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