<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2022v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-03-05T19:49:48-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-10-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>271620556</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WINDEDAHLRANGITSCHGROENEVELDNORTONLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 126</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97308</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-11-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>930340564</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OREGON SHEEP GROWERS</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OREG</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1270 CHEMEKETA STREET NE</AddressLine1Txt>
        <CityNm>SALEM</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97301</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>RICHARD KOSESAN</PersonNm>
      <PersonTitleTxt>DIRECTOR</PersonTitleTxt>
      <PhoneNum>5033707024</PhoneNum>
      <SignatureDt>2024-02-13</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>RICHARD</PersonFirstNm>
        <PersonLastNm>KOSESAN</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN J RANGITSCH</PreparerPersonNm>
      <PTIN>P00025444</PTIN>
      <PhoneNum>5033781120</PhoneNum>
      <PreparationDt>2024-02-26</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="2">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc2">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.SHEEPOREGON.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="5">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>62209</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>27022</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>23062</ProgramServiceRevenueAmt>
      <FundraisingGrossIncomeAmt>12125</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>1546</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>10579</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>60663</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>30000</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>615</FeesAndOtherPymtToIndCntrctAmt>
      <OccupancyRentUtltsAndMaintAmt>4817</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>855</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>27592</OtherExpensesTotalAmt>
      <TotalExpensesAmt>63879</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3216</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>13358</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>10142</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>46659</BOYAmt>
        <EOYAmt>42941</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>46659</BOYAmt>
        <EOYAmt>42941</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>33301</BOYAmt>
        <EOYAmt>32799</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>13358</BOYAmt>
        <EOYAmt>10142</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>EDUCATION -WOOL AND LAMB INDUSTRY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ANNUAL CONVENTION: EDUCATION AND ANNUAL MEETING FOR SHEEP GROWERS</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>13623</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>WOOL OUTREACH: PROMOTION OF WOOL EDUCATION</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>6614</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AMERICAN SHEEP INDUSTRY: PROMOTION OF SHEEP AND WOOL EDUCATION. PROGRAMS - LET'S GROWING, MENTORING.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>809</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ASI DUES - OUTREACH 5,130 NEWSLETTER EDUCATION AND OUTREACH 144 STORAGE 1,500 MEETINGS 229</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>7054</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>28100</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BRIAN DIETRICH</PersonNm>
        <TitleTxt>FIRST VICE P</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICHARD KOSESAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MAC STEWART</PersonNm>
        <TitleTxt>IMMEDIATE PA</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MIKE COWDREY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>000.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KIP KREBS</PersonNm>
        <TitleTxt>PRESIDENT</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>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>OREGON SHEEP GROWERS ASSC</PersonNm>
        <USAddress>
          <AddressLine1Txt>1270 CHEMEKETA ST NE</AddressLine1Txt>
          <CityNm>SALEM</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97301</ZIPCd>
        </USAddress>
        <PhoneNum>5033645462</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="RetDoc2">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES PRINTING 56 ASI MENTOR EXPENSE 809 ASI WOOL OUTREACH 6,614 CONVENTION EXPENSE 13,623 BANK FEES 594 CONF CALLS 89 DUES ASI 5,082 INSURANCE 215 LEGAL EXP SEC OF STATE 50 POSTAGE-UPS 210 PROMOTION 200 PUBLICATIONS 50 TOTAL 27,592</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 1,487 0 RESTRICTED FUNDS 31,814 32,799</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ASI DUES - OUTREACH 5,130 NEWSLETTER EDUCATION AND OUTREACH 144 STORAGE 1,500 MEETINGS 229</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
