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<Return xmlns="http://www.irs.gov/efile" returnVersion="2011v1.2">
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    <Timestamp>2012-05-14T13:26:08-04:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>Walker and Associates</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>506 Harding Way West</AddressLine1>
        <City>Galion</City>
        <State>OH</State>
        <ZIPCode>44833</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>200210220</EIN>
      <Name>
        <BusinessNameLine1>ORDER OF OWLS NEST 4008</BusinessNameLine1>
      </Name>
      <NameControl>ORDE</NameControl>
      <USAddress>
        <AddressLine1>239 HARDING WAY E</AddressLine1>
        <City>GALION</City>
        <State>OH</State>
        <ZIPCode>44833</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>JOHN THOMAS</Name>
      <Title>PRESIDENT</Title>
      <Phone>4194627621</Phone>
      <DateSigned>2012-05-10</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Perry S Walker CPA</Name>
      <Phone>4194683171</Phone>
      <DatePrepared>2012-05-11</DatePrepared>
      <SelfEmployed>X</SelfEmployed>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="990EZ">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <WebSite>NA</WebSite>
      <Organization501c typeOf501cOrganization="10">X</Organization501c>
      <GrossReceipts>109134</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <InvestmentIncome>8</InvestmentIncome>
      <GamingGrossIncome>36199</GamingGrossIncome>
      <SpecialEventsDirectExpenses>3518</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>32681</SpecialEventsNetIncomeLoss>
      <GrossSalesOfInventory>72927</GrossSalesOfInventory>
      <CostOfGoodsSold>37713</CostOfGoodsSold>
      <GroProfitLossSalesOfInventory>35214</GroProfitLossSalesOfInventory>
      <TotalRevenue>67903</TotalRevenue>
      <SalariesOtherCompEmplBenefits>27298</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>2765</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>32667</OccupancyRentUtilitiesAndMaint>
      <OtherExpensesTotal>16337</OtherExpensesTotal>
      <TotalExpenses>79067</TotalExpenses>
      <ExcessOrDeficitForYear>-11164</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>12721</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>1557</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>14288</BOY>
        <EOY>3311</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <OtherAssetsTotal>
        <BOY>3860</BOY>
        <EOY>3860</EOY>
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      <TotalAssets>
        <BOY>18148</BOY>
        <EOY>7171</EOY>
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      <SumOfTotalLiabilities>
        <BOY>5427</BOY>
        <EOY>5614</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>12721</BOY>
        <EOY>1557</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>TO AID COMMUNITY RELATIONS</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>GENERAL YEAR ROUND SCHEDULE OF SOCIAL AND RECREATIONAL ACTIVITIES FOR MEMBERS</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>79067</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>79067</TotalProgramServiceExpenses>
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        <PersonName>JOHN THOMAS</PersonName>
        <AddressUS>
          <AddressLine1>239 HARDING WAY E</AddressLine1>
          <City>GALION</City>
          <State>OH</State>
          <ZIPCode>44833</ZIPCode>
        </AddressUS>
        <Title>PRESTREASURE</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>26000</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>BARB THOMAS</PersonName>
        <AddressUS>
          <AddressLine1>239 HARDING WAY E</AddressLine1>
          <City>GALION</City>
          <State>OH</State>
          <ZIPCode>44833</ZIPCode>
        </AddressUS>
        <Title>VICEPRESSECRETA</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ROD MATNEY</PersonName>
        <AddressUS>
          <AddressLine1>239 HARDING WAY E</AddressLine1>
          <City>GALION</City>
          <State>OH</State>
          <ZIPCode>44833</ZIPCode>
        </AddressUS>
        <Title>INVOC</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JEAN MILLER</PersonName>
        <AddressUS>
          <AddressLine1>239 HARDING WAY E</AddressLine1>
          <City>GALION</City>
          <State>OH</State>
          <ZIPCode>44833</ZIPCode>
        </AddressUS>
        <Title>SENTINEL</Title>
        <AvgHoursPerWkDevotedToPosition>0</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>JOHN THOMAS</NamePerson>
        <AddressUS>
          <AddressLine1>239 HARDING WAY E</AddressLine1>
          <City>GALION</City>
          <State>OH</State>
          <ZIPCode>44833</ZIPCode>
        </AddressUS>
        <TelephoneNumber>4194627621</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <FiledScheduleA>false</FiledScheduleA>
    </IRS990EZ>
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        <GrossRevenuePullTabs>146234</GrossRevenuePullTabs>
        <CashPrizesPullTabs>110035</CashPrizesPullTabs>
        <OtherDirectExpensesPullTabs>3518</OtherDirectExpensesPullTabs>
        <VolunteerLaborPullTabs>false</VolunteerLaborPullTabs>
        <GrossRevenueTotalGaming>146234</GrossRevenueTotalGaming>
        <CashPrizesTotalGaming>110035</CashPrizesTotalGaming>
        <OtherDirectExpensesTotalGaming>3518</OtherDirectExpensesTotalGaming>
        <DirectExpenseSummaryGaming>113553</DirectExpenseSummaryGaming>
        <NetGamingIncomeSummary>32681</NetGamingIncomeSummary>
      </GamingInformation>
      <StatesWhereGamingConducted>OH</StatesWhereGamingConducted>
      <Licensed>true</Licensed>
      <GamingWithNonmembers>false</GamingWithNonmembers>
      <MemberOfOtherEntity>false</MemberOfOtherEntity>
      <PercentageOfGamingOwnFacility>1.00000</PercentageOfGamingOwnFacility>
      <NameOfGamingRecKeeperPerson>JOHN THOMAS</NameOfGamingRecKeeperPerson>
      <AddressOfGamingRecKeeperUS>
        <AddressLine1>239 HWE</AddressLine1>
        <City>GALION</City>
        <State>OH</State>
        <ZIPCode>44833</ZIPCode>
      </AddressOfGamingRecKeeperUS>
      <ContractWith3rdPartyForGamRev>false</ContractWith3rdPartyForGamRev>
      <CharitableDistribRequired>true</CharitableDistribRequired>
      <AmountDistributed>8170</AmountDistributed>
    </IRS990ScheduleG>
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      <GeneralExplanation>
        <Identifier>01. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>Description Amount ADVERTISING 235 MISCELLANEOUS 712 LICENSE AND DUES 2958 OFFICE 511 PAYROLL TAXES 2806 REGISTRATIION FEE 200 ACTIVITIES 387 SUPPLIES 248 DONATIONS 8254 BANK SERVICE CHARGES 26</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Description of other assets (Part II, line 24)</Identifier>
        <Explanation>Beginning Category of Year End of Year INVENTORY 3860 3860</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Description of total liabilities (Part II, line 26)</Identifier>
        <Explanation>Beginning Category of Year End of Year SALES TAX AND PR TAXES 1377 1564 NOTES PAYABLE 4050 4050</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
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