Oil & Gas Investment Opportunities: Direct Working Interests

Nothing Is Open for Investment Right Now

There is no program accepting subscriptions today. Every program we have offered to date is fully funded. Our screening software is grading candidate counties against 4,000,000+ well records right now, and we are negotiating terms on multiple deals it surfaced. When the next program opens, the people on our first-look list see the confidential PPM first. Everything below explains how these deals are structured, taxed and risked so you can evaluate the next one properly.

Oil & gas investment opportunities for accredited investors: direct working-interest participation in domestic drilling programs, with first-year tax deductibility under current law and monthly distributions while wells produce.

Who Can Invest: Accredited Investor Requirements

Our offerings are private placements under SEC Regulation D, available to accredited oil and gas investors. You qualify if you meet any one of these tests:

Income Test

  • $200,000+ individual income in each of the last 2 years, or
  • $300,000+ joint income with your spouse, and
  • A reasonable expectation of the same this year

Net Worth or License Test

  • $1,000,000+ net worth excluding your primary residence (individual or joint), or
  • An active Series 7, 65, or 82 license

Not sure whether you qualify, or investing through an entity or self-directed IRA? See who can invest in oil wells or our self-directed IRA guide — or just ask on the call.

What a Direct Participation Opportunity Looks Like

Unlike an energy ETF or MLP share, a direct working interest makes you a fractional owner of specific wells. You receive your proportional share of net production revenue for as long as the wells produce, and the tax benefits of drilling flow directly to your return.

The 2026 Tax Math

For a high earner, the first-year deduction is what separates oil & gas from every other alternative asset. The illustration below uses the same model as our main tax breakdown: intangible drilling costs and tangible equipment shown as separate lines, then combined. Assumptions: 75% of program cost allocated to intangible drilling costs (IRC §263(c), deducted the year drilling begins), 25% to tangible equipment (IRC §168(k), 100% bonus depreciation when the well is placed in service in the same tax year), 37% top federal bracket, and sufficient income, basis and at-risk amounts to use the deduction.

InvestmentIDC deduction (75%)Tangible, bonus depreciation (25%)Total year-1 deductionFederal tax saved at 37%Net capital at risk
$25,000$18,750$6,250$25,000$9,250$15,750
$50,000$37,500$12,500$50,000$18,500$31,500
$100,000$75,000$25,000$100,000$37,000$63,000

Hypothetical illustration only — not tax advice, and not a projection of investment results. The IDC/tangible split varies by program and your actual deduction depends on the program’s cost breakdown, the drilling schedule, how your interest is held, and your own tax situation; it may be lower than shown. A deduction reduces tax on income you have already earned — it lowers your net cost, it is not a return, and the “net capital at risk” column can still go to zero. Run your own numbers and confirm with your CPA.

How We Choose the Deals We Offer

Most sponsors offer whatever lease they already own. We work in the opposite direction: our in-house screening platform grades every producing U.S. county A–F using state well records, FracFocus completions data, and live price decks — then we pursue ground the data supports and negotiate terms deal by deal. Read how our due diligence process works, or see the screening platform itself.

Risks You Should Price In

Direct oil & gas participation is speculative and illiquid, and you can lose your entire investment. These are the specific ways that happens:

Every risk factor is spelled out in the PPM, and we would rather you read that section first — investors who understand the downside stay invested through cycles. More detail: oil well investment risks.

See the Next Opportunity Before It Circulates

Join the first-look list and you’ll get the PPM, the geology, and a direct call with founder Sean Pruitt when the next program opens. No obligation.

Sean Pruitt – President
Sean Pruitt President, Kingdom Exploration LLC

Direct: (307) 622‑1645

Email: [email protected]

Investor Briefing

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