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Nonprofit · EIN 75-1600503

SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC

Tax-exempt (reinstated) · LUBBOCK, TX 79409

Financials

$834K$443K2024
Revenue Expenses · by fiscal year end
Financials of SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
August 31, 2025990$833,756$442,792$390,964$1,427,072$0$1,427,072
Financial details: 990 for the year ended August 31, 2025

Revenue

Contributions, gifts and grants
$90,413
Program service revenue
$694,381
Investment income
$47,843
Net income from sales of inventory
$1,039
Other revenue
$1,119

Expenses

Grants and similar amounts paid
$70,500
Compensation of officers, directors and key employees
$83,016
Other salaries and wages
$85,000
Salaries, compensation and benefits (total)
$174,367
Professional fundraising fees
$0
Occupancy
$20,364
Travel
$5,124
Program services (functional)
$256,534
Management and general (functional)
$185,144
Fundraising (functional)
$1,114

Balance sheet and other

Total assets, start of year
$1,037,987
Total assets, end of year
$1,427,072
Total liabilities, end of year
$0
Net assets, end of year
$1,427,072
Net assets without donor restrictions
$1,427,072
Gross receipts
$833,756
Employees
1
Volunteers
15
Year formed
1977
State of legal domicile
TX

From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.

Officers, directors and key employees

As listed on the 990 for the year ended August 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
RONDA BREWEROPERATIONS DIRECTOR
Officer
40$83,016
SMITH LEGGETTCHAIRMAN OF THE BOARD
Trustee or director, Officer
5$0
LARRY GATESCO-TREASURER
Trustee or director, Officer
1$0
TOMMY TAYLORCO-TREASURER
Trustee or director, Officer
1$0
JEFF MCCULLENDIRECTOR
Trustee or director
4$0
MARTIN LOZANODIRECTOR
Trustee or director
1$0
STEVE GAULTDIRECTOR
Trustee or director
2$0
MIKE BROCKDIRECTOR
Trustee or director
1.5$0
JIM NEWMANDIRECTOR
Trustee or director
1$0
CARTER COPELANDDIRECTOR
Trustee or director
1$0
LANCE VASICEKDIRECTOR
Trustee or director
1$0
ANTHONY ALLISONDIRECTOR
Trustee or director
1$0
MARK FOSTERDIRECTOR
Trustee or director
0.1$0
ANDY CORDOVADIRECTOR
Trustee or director
1.5$0
STEVE METCALFDIRECTOR
Trustee or director
1$0
3 more people on this return
NameTitleHours / weekCompensation
ED DELGADODIRECTOR
Trustee or director
1$0
RON GASSERDIRECTOR
Trustee or director
1$0
MARK MALONEDIRECTOR
Trustee or director
1$0

Address and contacts

Address (IRS master file)
PO BOX 43111, LUBBOCK, TX 79409-3111
Principal officer (990 for 2024)
RONDA BREWER, PO BOX 43111, LUBBOCK, TX 794093111
Signed the 990
RONDA BREWER, OPERATIONS DIRECTOR
Phone
(806) 834-7937
Return prepared by
BOLINGER SEGARS GILBERT AND MOSS LLP

Mission

TO PROVIDE EDUCATION AND INFORMATION IN THE FIELD OF PETROLEUM ENGINEERING.

990 for the year ended August 31, 2025

Program accomplishments

  • THE ASSOCIATION'S ANNUAL SHORT COURSE PROVIDES AN EXCHANGE OF ENGINEERING KNOWLEDGE AND CURRENT TECHNOLOGY FOR STUDENTS OF PETROLEUM ENGINEERING AND PRACTITIONERS OF PETROLEUM PRODUCTION.
    Expenses $256,534 · grants $70,500 · revenue $695,500

What it must file and when

IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in August, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025August 31, 2026January 15, 2027Not due yet
2024August 31, 2025January 15, 2026990 on file
2023August 31, 2024January 15, 2025Check at the IRS

IRS record

EIN
75-1600503
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2025
Accounting year ends
August
Files
Form 990 or 990-EZ
Assets (IRS master file)
$1,427,072
Income (IRS master file)
$833,756

Revocation and reinstatement

Exemption revoked
January 15, 2024
Posted by the IRS
April 8, 2024
Reinstated
Effective January 15, 2024

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990August 2025$833,756$442,792$1,427,072XML

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 75-1600503).

Questions about SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC

What is the EIN of SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC?
The employer identification number (EIN) of SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC is 75-1600503.
Is SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC tax-exempt?
Yes. The IRS revoked its exemption on January 15, 2024 and reinstated it effective January 15, 2024.
Are donations to SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC file?
Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
When is the next return of SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC due?
The return for tax year 2025 (the year ending August 31, 2026) is due January 15, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
When did SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended August 2025.
Who is the principal officer of SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC?
The 990 for the year ended August 31, 2025 names RONDA BREWER.
Who are the officers and directors of SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC?
The 990 for the year ended August 31, 2025 lists 18 people; 1 received compensation from the organization, the highest $83,016 (RONDA BREWER, OPERATIONS DIRECTOR).
How much revenue does SOUTHWESTERN PETROLEUM SHORT COURSE ASSOCIATION INC have?
On its 990 for the year ended August 31, 2025 it reported revenue of $833,756, expenses of $442,792 and total assets of $1,427,072 at year end.

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