﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-07-18T18:03:03-04:00</ReturnTs>
    <TaxPeriodEndDt>2026-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>825390981</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BENNETT BENNETT &amp; TRICE PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>6807 INDIANA AVE STE 200</AddressLine1Txt>
        <CityNm>LUBBOCK</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>794136109</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>751391348</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>SOUTH PLAINS OBEDIENCE TRAINING</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>SOUT</BusinessNameControlTxt>
      <PhoneNum>8067961968</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 93223</AddressLine1Txt>
        <CityNm>LUBBOCK</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>794933223</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>CHERYL BIRDWELL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>8067961968</PhoneNum>
      <SignatureDt>2026-07-17</SignatureDt>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRYAN C BENNETT CPA</PreparerPersonNm>
      <PTIN>P00426599</PTIN>
      <PhoneNum>8065895111</PhoneNum>
      <PreparationDt>2026-07-17</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="4">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>68818</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>4671</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>58462</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>1936</MembershipDuesAmt>
      <InvestmentIncomeAmt>52</InvestmentIncomeAmt>
      <GrossSalesOfInventoryAmt>2396</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>895</CostOfGoodsSoldAmt>
      <GrossProfitLossSlsOfInvntryAmt>1501</GrossProfitLossSlsOfInvntryAmt>
      <OtherRevenueTotalAmt>1301</OtherRevenueTotalAmt>
      <TotalRevenueAmt>67923</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>7015</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>28406</OccupancyRentUtltsAndMaintAmt>
      <OtherExpensesTotalAmt>51219</OtherExpensesTotalAmt>
      <TotalExpensesAmt>86640</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-18717</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>137372</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>-99</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>118556</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>71596</BOYAmt>
        <EOYAmt>52780</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>65776</BOYAmt>
        <EOYAmt>65776</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>137372</BOYAmt>
        <EOYAmt>118556</EOYAmt>
      </Form990TotalAssetsGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>137372</BOYAmt>
        <EOYAmt>118556</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PUBLIC DOG TRAINING.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>OBEDIENCE TRAINING CLASSES - PROVIDE THE GENERAL PUBLIC WITH CLASSES AND EDUCATION MATERIAL IN ORDER TO PROPERLY TRAIN DOGS IN ORDER TO SAFELY INTERACT WITH THE PUBLIC.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>3268</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>TRIALS &amp; MATCHES - DEMONSTRATE TO THE PUBLIC THE BENEFITS AND EFFECTIVENESS OF DOG TRAINING</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>66268</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVIDING DOGS WITH THE PROPER LEASHES AND COLLARS SO THEY DO NOT PUT ANYONE IN THE COMMUNITY IN DANGER.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>69536</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANA BROWN</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JULIE WILSON</PersonNm>
        <TitleTxt>VICE-PRES.</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHERYL BIRDWELL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JODI PRITCHARD</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LYNN GREGORY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARGARET FREEMAN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARY LOU VARDY</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE FELKER</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TERESA JANSSEN</PersonNm>
        <TitleTxt>BOARD MEMBER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</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>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>CHERYL BIRDWELL</PersonNm>
        <USAddress>
          <AddressLine1Txt>108 N HARRISON AVENUE</AddressLine1Txt>
          <AddressLine2Txt>108 N HARRISON AVENUE</AddressLine2Txt>
          <CityNm>LUBBOCK</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>79343</ZIPCd>
        </USAddress>
        <PhoneNum>8067961968</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>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER INCOME 1,301 TOTAL 1,301</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES ADVERTISING 665 PRINTING 926 AKC FEES 1,200 MEALS &amp; ENTERTAINMENT - T 11 SUPPLIES 943 TRIAL EXPENSE 33,957 JUDGE EXPENSE 10,100 MISC 345 TAX 191 OFFICE EXPENSE 153 POSTAGE 348 LICENSES 55 MEMBER AWARDS 2,325 TOTAL 51,219</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 20</FormAndLineReferenceDesc>
        <ExplanationTxt>PRIOR PERIOD ADJUSTMENT -99</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>INVENTORIES FOR SALE OR USE 3,242 3,242 FURNITURE, FIXTURES, &amp; EQUIPMENT 28,748 28,748 LESS ACCUMULATED DEPRECIATION 28,748 28,748 CASH - CD - PCB 62,534 62,534 TOTAL 65,776 65,776</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVIDING DOGS WITH THE PROPER LEASHES AND COLLARS SO THEY DO NOT PUT ANYONE IN THE COMMUNITY IN DANGER.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>