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        <StateAbbreviationCd>MD</StateAbbreviationCd>
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        <BusinessNameLine1Txt>OUTDOOR POWER PARTS AND ACCESSORIES</BusinessNameLine1Txt>
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        <AddressLine1Txt>1609 KING STREET</AddressLine1Txt>
        <CityNm>ALEXANDRIA</CityNm>
        <StateAbbreviationCd>VA</StateAbbreviationCd>
        <ZIPCd>22314</ZIPCd>
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      <PersonNm>DAROLD DUNHAM</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7036782986</PhoneNum>
      <SignatureDt>2024-07-16</SignatureDt>
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        <PersonLastNm>DUNHAM</PersonLastNm>
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    <PreparerPersonGrp>
      <PreparerPersonNm>RICHARD J LOCASTRO CPA</PreparerPersonNm>
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    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
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      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
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      <PrimaryExemptPurposeTxt>TO PROMOTE THE QUALITY OF REPLACEMENT PARTS AS AN EQUIVALENT AND ECONOMICAL MEANS FOR THE MAINTENANCE AND REPAIRS OF OUTDOOR POWER EQUIPMENT. TO ADVANCE THE GOALS AND OBJECTIVES OF THE OUTDOOR POWER PARTS AND ACCESSORIES INDUSTRY. TO PROMOTE THE PROFESSIONALISM AND HIGH LEVEL OF ETHICAL CONDUCT OF INDIVIDUALS ENGAGED IN THE PARTS AND ACCESSORIES SEGMENT OF THE OUTDOOR POWER EQUIPMENT INDUSTRY. TO PROMOTE EDUCATIONAL PROGRAMS AND SERVICES OF THE OUTDOOR POWER EQUIPMENT INDUSTRY. TO PROMOTE A BETTER UNDERSTANDING BETWEEN OUTDOOR POWER EQUIPMENT DEALERS AND RETAILERS OF THE CAPABILITY OF AFTERMARKET MANUFACTURERS, DISTRIBUTORS AND IMPORTERS TO PROVIDE PRODUCTS AND SERVICES NECESSARY TO MEET THE NEEDS OF THE CUSTOMERS. TO PROTECT THE INTEGRITY OF OUTDOOR POWER EQUIPMENT PARTS AND ACCESSORIES MANUFACTURERS AND DISTRIBUTORS.</PrimaryExemptPurposeTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>SEE SCHEDULE O</DescriptionProgramSrvcAccomTxt>
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        <PersonNm>DAROLD DUNHAM</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SCOTT RUTLEDGE</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JIM DEPOLO</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN JOENSEN</PersonNm>
        <TitleTxt>IMMEDIATE PAST PRESIDENT</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CHRIS ROESSLER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>CARISSA GINGRAS</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RICK JACKSON</PersonNm>
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        <PersonNm>JOHN WALKER</PersonNm>
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        <PersonNm>CURT MENDEL</PersonNm>
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        <PersonNm>SHAWN CAROTHERS</PersonNm>
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        <BusinessName>
          <BusinessNameLine1Txt>SUZANNE SHOMERS</BusinessNameLine1Txt>
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          <AddressLine1Txt>1609 KING STREET</AddressLine1Txt>
          <CityNm>ALEXANDRIA</CityNm>
          <StateAbbreviationCd>VA</StateAbbreviationCd>
          <ZIPCd>22314</ZIPCd>
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        <PhoneNum>7036782986</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
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      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
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        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
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        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MISCELLANEOUS. AMOUNT: 56.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: MEMBER SERVICES. AMOUNT: 80,776. DESCRIPTION: MEETINGS. AMOUNT: 2,905. DESCRIPTION: INSURANCE. AMOUNT: 1,221. DESCRIPTION: TAXES &amp; REGISTRATIONS. AMOUNT: 805. DESCRIPTION: BANK FEES. AMOUNT: 2,331. DESCRIPTION: TELEPHONE. AMOUNT: 510. DESCRIPTION: MANAGEMENT. AMOUNT: 90,000. TOTAL TO FORM 990-EZ, LINE 16: 178,548.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: PREPAID EXPENSES. BEG. OF YEAR AMOUNT: 11,256. END OF YEAR AMOUNT: 13,025. DESCRIPTION: ACCOUNTS RECEIVABLE. BEG. OF YEAR AMOUNT: 36,190. END OF YEAR AMOUNT: 19,021.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES</FormAndLineReferenceDesc>
        <ExplanationTxt>DESCRIPTION: ACCOUNTS PAYABLE. BEG. OF YEAR AMOUNT: 7,717. END OF YEAR AMOUNT: 1,940. DESCRIPTION: DEFERRED REVENUE. BEG. OF YEAR AMOUNT: 72,743. END OF YEAR AMOUNT: 80,725.</ExplanationTxt>
      </SupplementalInformationDetail>
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        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28, PROGRAM SERVICE ACCOMPLISHMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ACHIEVED ITS EXEMPT PURPOSE BY PRODUCING RESEARCH OR OTHER PUBLICATIONS PROMOTING THE USE AND MAINTENANCE OF REPLACEMENT PARTS AND ACCESSORIES IN THE OUTDOOR POWER EQUIPMENT INDUSTRY. FURTHER, THE ORGANIZATION HOLDS AN ANNUAL MEETING WITH ITS MEMBERS FOR THE PURPOSE OF MAINTAINING CONTACTS AND EXCHANGING IDEAS WITHIN SEGMENTS OF THE OUTDOOR POWER EQUIPMENT INDUSTRY. SEMINARS OR WEBINARS ARE HELD TO PROMOTE THE USE, MAINTENANCE AND REPAIR OF REPLACEMENT PARTS WITHIN THE INDUSTRY OR HELP ADDRESS INDUSTRY ISSUES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 29, PROGRAM SERVICE ACCOMPLISHMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>A BOARD MEETING IS HELD IN THE FOURTH QUARTER IN CONJUNCTION WITH THE EQUIPMENT EXPO TRADE SHOW (A THREE DAY EVENT HELD IN LOUISVILLE, KY). MANY OF THE ORGANIZATION'S MEMBERS ATTEND THIS EVENT. IN ADDITION TO HOLDING A BOARD MEETING, OPPAA SPONSORS A RECEPTION TO PROVIDE THE ONLY OPPORTUNITY FOR MEMBERS AND POTENTIAL MEMBERS OF COMPANIES THAT MANUFACTURER AND DISTRIBUTE AFTERMARKET PARTS TO GATHER FOR AN INFORMAL EVENING OF NETWORKING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART V, LINE 34</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CHANGED ITS NAME TO OUTDOOR POWER PARTS AND ACCESSORIES ASSOCIATION.</ExplanationTxt>
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