﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-01-15T13:03:56-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-04-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>752290093</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STEWART MARTIN DUDLEY &amp; WEBB PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>P O BOX 669</AddressLine1Txt>
        <CityNm>AMARILLO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>791050669</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-05-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>750480525</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PANHANDLE GRAIN AND FEED</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PANH</BusinessNameControlTxt>
      <PhoneNum>8066550173</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 30201</AddressLine1Txt>
        <CityNm>AMARILLO</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>79120</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>BRANDON DILLER</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <SignatureDt>2025-01-08</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>EMILY S MAYBIN CPA</PreparerPersonNm>
      <PTIN>P01724188</PTIN>
      <PhoneNum>8063747576</PhoneNum>
      <PreparationDt>2025-01-15</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3 RetDoc4">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.PANHANDLEGRAINANDFEED.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>102980</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>59006</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>22410</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>4800</MembershipDuesAmt>
      <InvestmentIncomeAmt>1399</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc2">15365</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>10270</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>5095</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>92710</TotalRevenueAmt>
      <GrantsAndSimilarAmountsPaidAmt>19000</GrantsAndSimilarAmountsPaidAmt>
      <BenefitsPaidToOrForMembersAmt>17269</BenefitsPaidToOrForMembersAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4111</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>150</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>6040</OtherExpensesTotalAmt>
      <TotalExpensesAmt>46570</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>46140</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>97553</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>143693</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>97553</BOYAmt>
        <EOYAmt>143693</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>97553</BOYAmt>
        <EOYAmt>143693</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>97553</BOYAmt>
        <EOYAmt>143693</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>WE STRIVE TO EDUCATE AND ENLIGHTEN OUR MEMBERS, AS WELL AS THE PUBLIC, IN ALL MATTERS PERTAINING TO THE GRAIN AND FEED BUSINESS; TO CREATE CONFIDENCE OF THE PUBLIC IN BUSINESS ETHICS PERTAINING TO THE GRAIN AND FEED BUSINESS, AND TO GENERALLY CONDUCT A MUTUAL NON-PROFIT ASSOCIATION PERTAINING TO THE GRAIN, FEED, OR GRAIN BUSINESS, WITH NO PART OF THE EARNINGS TO INURE TO THE BENEFIT OF ANY INDIVIDUAL MEMBER OR SHAREHOLDER AND WITH NO PART OF THE REVENUES TO BE PAID IN DIVIDENDS EXCEPT UPON A DISSOLUTION OF THE CORPORATION.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WE STRIVE TO EDUCATE AND ENLIGHTEN OUR MEMBERS, AS WELL AS THE PUBLIC, IN ALL MATTERS PERTAINING TO THE GRAIN AND FEED BUSINESS; TO CREATE CONFIDENCE OF THE PUBLIC IN BUSINESS ETHICS PERTAINING TO THE GRAIN AND FEED BUSINESS, AND TO GENERALLY CONDUCT A MUTUAL NON-PROFIT ASSOCIATION PERTAINING TO THE GRAIN, FEED, OR GRAIN BUSINESS, WITH NO PART OF THE EARNINGS TO INURE TO THE BENEFIT OF ANY INDIVIDUAL MEMBER OR SHAREHOLDER AND WITH NO PART OF THE REVENUES TO BE PAID IN DIVIDENDS EXCEPT UPON A DISSOLUTION OF THE CORPORATION.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRANDON DILLER</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOSH HICKS</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RILEY FITE</PersonNm>
        <TitleTxt>SECRETARY/TR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SARAH PARKER</PersonNm>
        <TitleTxt>HISTORIAN</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY HAMILTON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG HERMESMEYER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DARRELL FAIRCLOTH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PETER WINEGEART</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MASON NICKLAUS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHARLIE BEZONA</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NOLAN SELF</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLIN CASS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TRENTON JONES</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHANCE CROSSLAND</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRYCE THOMAS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MERIDETH MUNSON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>AARON WERTZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GREG ODOM</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KAMBRI HANLIN</PersonNm>
        <TitleTxt>DIRECTOR</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>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>THE ORGANIZATION</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 30201</AddressLine1Txt>
          <CityNm>AMARILLO</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>79120</ZIPCd>
        </USAddress>
        <PhoneNum>8066550173</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>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>12450</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>12450</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>8818</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>12450</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>12450</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>8818</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>8818</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>3632</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES WEBSITE 1,356 NGFA DUES 600 INSURANCE 1,228 PAYPAL FEES 362 WEPAY FEES 2,494 TOTAL 6,040</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>WE STRIVE TO EDUCATE AND ENLIGHTEN OUR MEMBERS, AS WELL AS THE PUBLIC, IN ALL MATTERS PERTAINING TO THE GRAIN AND FEED BUSINESS; TO CREATE CONFIDENCE OF THE PUBLIC IN BUSINESS ETHICS PERTAINING TO THE GRAIN AND FEED BUSINESS, AND TO GENERALLY CONDUCT A MUTUAL NON-PROFIT ASSOCIATION PERTAINING TO THE GRAIN, FEED, OR GRAIN BUSINESS, WITH NO PART OF THE EARNINGS TO INURE TO THE BENEFIT OF ANY INDIVIDUAL MEMBER OR SHAREHOLDER AND WITH NO PART OF THE REVENUES TO BE PAID IN DIVIDENDS EXCEPT UPON A DISSOLUTION OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>WE STRIVE TO EDUCATE AND ENLIGHTEN OUR MEMBERS, AS WELL AS THE PUBLIC, IN ALL MATTERS PERTAINING TO THE GRAIN AND FEED BUSINESS; TO CREATE CONFIDENCE OF THE PUBLIC IN BUSINESS ETHICS PERTAINING TO THE GRAIN AND FEED BUSINESS, AND TO GENERALLY CONDUCT A MUTUAL NON-PROFIT ASSOCIATION PERTAINING TO THE GRAIN, FEED, OR GRAIN BUSINESS, WITH NO PART OF THE EARNINGS TO INURE TO THE BENEFIT OF ANY INDIVIDUAL MEMBER OR SHAREHOLDER AND WITH NO PART OF THE REVENUES TO BE PAID IN DIVIDENDS EXCEPT UPON A DISSOLUTION OF THE CORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc4">
      <DeclarationDesc>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT. THE ORGANIZATION DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY, OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</DeclarationDesc>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
</Return>