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    <ReturnTs>2025-10-20T15:15:34-07:00</ReturnTs>
    <TaxPeriodEndDt>2025-06-30</TaxPeriodEndDt>
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      <PreparerFirmEIN>273492120</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>Kapper &amp; Company Ltd</BusinessNameLine1Txt>
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        <AddressLine1Txt>1620 E Main St</AddressLine1Txt>
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        <ZIPCd>62450</ZIPCd>
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      <BusinessName>
        <BusinessNameLine1Txt>PETROLEUM CLUB OF OLNEY</BusinessNameLine1Txt>
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        <CityNm>OLNEY</CityNm>
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        <ZIPCd>62450</ZIPCd>
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      <PersonNm>DAVID SMITH</PersonNm>
      <PersonTitleTxt>Secretary</PersonTitleTxt>
      <SignatureDt>2025-10-20</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
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      <PreparerPersonNm>MICHAEL GINDER</PreparerPersonNm>
      <PTIN>P00110756</PTIN>
      <PhoneNum>6183920321</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <MembershipDuesAmt>5800</MembershipDuesAmt>
      <InvestmentIncomeAmt>67</InvestmentIncomeAmt>
      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GamingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">52818</GamingGrossIncomeAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="IRS990ScheduleG">0</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>46575</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>6243</SpecialEventsNetIncomeLossAmt>
      <GrossSalesOfInventoryAmt>105968</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>89790</CostOfGoodsSoldAmt>
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      <OccupancyRentUtltsAndMaintAmt>11922</OccupancyRentUtltsAndMaintAmt>
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      <TotalExpensesAmt>26347</TotalExpensesAmt>
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      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
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        <EOYAmt>10577</EOYAmt>
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        <EOYAmt>3534</EOYAmt>
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      <Form990TotalAssetsGrp>
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        <EOYAmt>14111</EOYAmt>
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        <BOYAmt>913</BOYAmt>
        <EOYAmt>92</EOYAmt>
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      <PrimaryExemptPurposeTxt>TO PROVIDE RECREATIONAL AND SOCIAL FACILITIES AND SERVICES TO THEIR MEMBERS, MEMBERS DEPENDENTS AND MEMBERS GUESTS. THE ORGANIZATION ALSO IS ACTIVE IN COMMUNITY ACTIVITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>COLLEGE SCHOLARSHIPS FOR STUDENTS AND OTHER COMMUNITY ASSISTANCE.</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>MARK A LEWIS</PersonNm>
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        <PersonNm>SCOTT JONES</PersonNm>
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        <AverageHrsPerWkDevotedToPosRt>0</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
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      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <InitiationFeesAndCapContriAmt>0</InitiationFeesAndCapContriAmt>
      <GrossReceiptsForPublicUseAmt>0</GrossReceiptsForPublicUseAmt>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <TaxImposedOnOrganizationMgrAmt>0</TaxImposedOnOrganizationMgrAmt>
      <TaxReimbursedByOrganizationAmt>0</TaxReimbursedByOrganizationAmt>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>IL</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>SUE MICHELS</PersonNm>
        <USAddress>
          <AddressLine1Txt>1003 W MAIN</AddressLine1Txt>
          <CityNm>OLNEY</CityNm>
          <StateAbbreviationCd>IL</StateAbbreviationCd>
          <ZIPCd>62450</ZIPCd>
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        <PhoneNum>6183541802</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>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
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        <VolunteerLaborOtherGamingPct>1.00000</VolunteerLaborOtherGamingPct>
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        <CashPrizesTotalGamingAmt>41965</CashPrizesTotalGamingAmt>
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      <LicenseSuspendedEtcInd>false</LicenseSuspendedEtcInd>
      <GamingWithNonmembersInd>false</GamingWithNonmembersInd>
      <MemberOfOtherEntityInd>false</MemberOfOtherEntityInd>
      <GamingOwnFacilityPct>1.00000</GamingOwnFacilityPct>
      <IndividualWithBooksNm>JILL LEWIS</IndividualWithBooksNm>
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        <CityNm>OLNEY</CityNm>
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      <CntrctWith3rdPrtyForGameRevInd>true</CntrctWith3rdPrtyForGameRevInd>
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      <GamingRevenueRtnBy3PrtyAmt>843</GamingRevenueRtnBy3PrtyAmt>
      <ThirdPartyBusinessName>
        <BusinessNameLine1Txt>ILLINOIS GAMING BOARD</BusinessNameLine1Txt>
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      <ThirdPartyUSAddress>
        <AddressLine1Txt>801 SOUTH SEVENTH STREET SUITE 400</AddressLine1Txt>
        <CityNm>SPRINGFIELD</CityNm>
        <StateAbbreviationCd>IL</StateAbbreviationCd>
        <ZIPCd>62703</ZIPCd>
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      <GamingManagerBusinessName>
        <BusinessNameLine1Txt>JILL LEWIS</BusinessNameLine1Txt>
      </GamingManagerBusinessName>
      <GamingManagerServicesProvTxt>COMPLIANCE &amp; OVERSIGHT</GamingManagerServicesProvTxt>
      <GamingManagerIsIndCntrctInd>X</GamingManagerIsIndCntrctInd>
      <CharitableDistributionRqrInd>false</CharitableDistributionRqrInd>
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        <ExplanationTxt>Office Expenses $2445</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other Expenses.1009</FormAndLineReferenceDesc>
        <ExplanationTxt>Depreciation $393</ExplanationTxt>
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        <ExplanationTxt>Insurance $5470</ExplanationTxt>
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      <SupplementalInformationDetail>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>Inventories - Beginning $2000 Inventories - Ending $2000</ExplanationTxt>
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        <ExplanationTxt>Prepaid Expenses and Deferred Charges - Beginning $211 Prepaid Expenses and Deferred Charges - Ending $211</ExplanationTxt>
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        <ExplanationTxt>- Beginning $0 - Ending $0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Total Liabilities.2</FormAndLineReferenceDesc>
        <ExplanationTxt>SALES TAX - Beginning $413 SALES TAX - Ending $92</ExplanationTxt>
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