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        <BusinessCd>900099</BusinessCd>
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      <GrantsToDomesticOrgsGrp>
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      <AllOtherExpensesGrp>
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      <LoansFromOfficersDirectorsGrp>
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      <ReconcilationRevenueExpnssAmt>136418</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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      <SubstantiallyAllDuesNondedInd>false</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>false</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>true</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>175722</DuesAssessmentsAmt>
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      <NonDedLbbyngPltclCyovAmt>24058</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>117875</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>149364</AggregateReportedDuesNtcAmt>
      <CarriedOverAmt>0</CarriedOverAmt>
      <TaxableAmt>-31489</TaxableAmt>
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    <IRS990ScheduleD documentId="IRS990ScheduleD" softwareId="24020961" softwareVersionNum="2024v5.1">
      <OtherAssetsOrgGrp>
        <Desc>Due from WPMA</Desc>
        <BookValueAmt>690041</BookValueAmt>
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      <TotalLiabilityAmt>0</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueNotReportedAmt>0</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>0</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>0</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>0</TotalRevenuePerForm990Amt>
      <OtherExpensesIncludedAmt>0</OtherExpensesIncludedAmt>
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      <ExpensesSubtotalAmt>0</ExpensesSubtotalAmt>
      <OtherExpensesNotIncludedAmt>0</OtherExpensesNotIncludedAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>0</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION ASSESSES ITS INCOME TAX POSITIONS FOR ALL YEARS SUBJECT TO EXAMINATION BASED ON EVALUATION OF THE FACTS, CIRCUMSTANCES, AND INFORMATION AVAILABLE AT THE REPORTING DATE. INCOME TAX POSITIONS MUST MEET A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AT THE EFFECTIVE DATE TO BE RECOGNIZED. THE ASSOCIATION BELIEVES IT DOES NOT HAVE, AND HAS NOT RECORDED, A LIABILITY FOR ANY UNCERTAIN TAX POSITIONS. THE ASSOCIATION'S TAX RETURN REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE FOR U.S. FEDERAL TAX PURPOSES FOR THREE YEARS AFTER THE FILING DATE.</ExplanationTxt>
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    <IRS990ScheduleO documentId="IRS990ScheduleO" softwareId="24020961" softwareVersionNum="2024v5.1">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part V, Line 1a ADDITIONAL INFORMATION</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 1099S ARE ISSUED ON BEHALF OF THE ORGANIZATION BY ITS REPORTING AGENT, WESTERN PETROLEUM MARKETERS ASSOCIATION 87-0223789.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 6 Classes of members or stockholders</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE ORGANIZATION ARE BUSINESSES IN THE PETROLEUM MARKETING INDUSTRY IN WASHINGTON.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b Review of form 990 by governing body</FormAndLineReferenceDesc>
        <ExplanationTxt>THE RETURN IS PREPARED BY CPA FIRM AND A COPY IS PROVIDED TO WPMA WHO REVIEWS AND OVERSEES THE PREPARATION OF THE RETURN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19 Required documents available to the public</FormAndLineReferenceDesc>
        <ExplanationTxt>DOCUMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
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    </IRS990ScheduleO>
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</Return>