﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.2">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-07-22T15:11:47-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>752393478</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WHITLEY PENN LLP</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>550 W TEXAS SUITE 1000</AddressLine1Txt>
        <CityNm>MIDLAND</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>79701</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>454817744</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PERMIAN BASIN CHAPTER GAS</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>PROCESSORS ASSOCIATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>PERM</BusinessNameControlTxt>
      <PhoneNum>7195394706</PhoneNum>
      <USAddress>
        <AddressLine1Txt>8000 N GOLDER</AddressLine1Txt>
        <CityNm>ODESSA</CityNm>
        <StateAbbreviationCd>TX</StateAbbreviationCd>
        <ZIPCd>797642330</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>PHIL SHORT</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7195394706</PhoneNum>
      <SignatureDt>2025-07-22</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>AUDRA MEAD</PreparerPersonNm>
      <PTIN>P01606677</PTIN>
      <PhoneNum>4326831835</PhoneNum>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1234200001" referenceDocumentId="RetDoc1051800001 RetDoc2278000001">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.GPGPA.ORG</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationAssocInd>X</TypeOfOrganizationAssocInd>
      <GrossReceiptsAmt>111939</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>5000</ContributionsGiftsGrantsEtcAmt>
      <MembershipDuesAmt>10021</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentId="RetDoc1041300001">96468</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>68444</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>28024</SpecialEventsNetIncomeLossAmt>
      <OtherRevenueTotalAmt>450</OtherRevenueTotalAmt>
      <TotalRevenueAmt>43495</TotalRevenueAmt>
      <OtherExpensesTotalAmt>15869</OtherExpensesTotalAmt>
      <TotalExpensesAmt>15869</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>27626</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>93558</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>121184</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>93558</BOYAmt>
        <EOYAmt>121184</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>93558</BOYAmt>
        <EOYAmt>121184</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>93558</BOYAmt>
        <EOYAmt>121184</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO FURTHER THE GAS PROCESSING INDUSTRY</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>AWARDED SCHOLARSHIPS TO DESERVING COLLEGE-BOUND HIGH SCHOOL SENIOR APPLICANTS IN THE PERMIAN BASIN AREA</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>PHIL SHORT</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SHELBY FLATT</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SYED TIRMZI</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CASEY DAVIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>CASEY DAVIS</BusinessNameLine1Txt>
        </BusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 60760</AddressLine1Txt>
          <CityNm>MIDLAND</CityNm>
          <StateAbbreviationCd>TX</StateAbbreviationCd>
          <ZIPCd>79711</ZIPCd>
        </USAddress>
        <PhoneNum>4322157651</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleG documentId="RetDoc1041300001">
      <FundraisingEventInformationGrp>
        <Event1Nm>SPORTING CLAY SHOOT</Event1Nm>
        <GrossReceiptsEvent1Amt>37225</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>37225</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>29422</OtherDirectExpensesEvent1Amt>
        <Event2Nm>GOLF TOURNAMENT</Event2Nm>
        <GrossReceiptsEvent2Amt>32681</GrossReceiptsEvent2Amt>
        <GrossRevenueEvent2Amt>32681</GrossRevenueEvent2Amt>
        <OtherDirectExpensesEvent2Amt>9711</OtherDirectExpensesEvent2Amt>
        <OtherEventsTotalCnt>2</OtherEventsTotalCnt>
        <GrossReceiptsOtherEventsAmt>26562</GrossReceiptsOtherEventsAmt>
        <GrossRevenueOtherEventsAmt>26562</GrossRevenueOtherEventsAmt>
        <OthDirectExpnssOtherEventsAmt>29311</OthDirectExpnssOtherEventsAmt>
        <GrossReceiptsTotalAmt>96468</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>96468</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>68444</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>68444</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>28024</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANK ADJUSTMENTS. AMOUNT: 450.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: BANKING. AMOUNT: 3,767. DESCRIPTION: INSURANCE. AMOUNT: 1,854. DESCRIPTION: WEBSITE SERVICE. AMOUNT: 5,633. DESCRIPTION: TAX PREP FEE. AMOUNT: 600. DESCRIPTION: NATIONAL GPA DUES. AMOUNT: 4,000. DESCRIPTION: ADMINISTRATIVE. AMOUNT: 15. TOTAL TO FORM 990-EZ, LINE 16: 15,869.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <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>