<?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="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-05-07T10:16:34-05:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>461498870</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BMSS LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1121 RIVERCHASE OFFICE RD</AddressLine1Txt>
        <CityNm>BIRMINGHAM</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>35244</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>631059081</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OCCUPATIONAL SAFETY ASSOCIATION</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OF ALABAMA</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>OCCU</BusinessNameControlTxt>
      <PhoneNum>8886617119</PhoneNum>
      <USAddress>
        <AddressLine1Txt>101 TECHNACENTER DRIVE</AddressLine1Txt>
        <CityNm>MONTGOMERY</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36117</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ANTHONY MARINO</PersonNm>
      <PersonTitleTxt>EXECUTIVE OFFICER</PersonTitleTxt>
      <PhoneNum>8886617119</PhoneNum>
      <SignatureDt>2024-04-30</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>ANTHONY</PersonFirstNm>
        <PersonLastNm>MARINO</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>D SCOTT STEVENS CPA</PreparerPersonNm>
      <PTIN>P00362431</PTIN>
      <PhoneNum>2059825500</PhoneNum>
      <PreparationDt>2024-04-30</PreparationDt>
    </PreparerPersonGrp>
    <AdditionalFilerInformation>
      <TrustedCustomerGrp>
        <TrustedCustomerCd>3</TrustedCustomerCd>
        <AuthenticationAssuranceLevelCd>AAL1</AuthenticationAssuranceLevelCd>
        <IdentityAssuranceLevelCd>IAL1</IdentityAssuranceLevelCd>
      </TrustedCustomerGrp>
    </AdditionalFilerInformation>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>ANTHONY MARINO</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>101 TECHNACENTER DRIVE</AddressLine1Txt>
        <CityNm>MONTGOMERY</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36117</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1287185</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <WebsiteAddressTxt>WWW.OSAAL.COM</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1992</FormationYr>
      <LegalDomicileStateCd>AL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>TO PROMOTE JOB SAFETY</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>5</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>3</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>0</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>0</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>509219</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>504833</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>10048</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>99929</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>193156</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>682423</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>712423</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1287185</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>29422</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>30000</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>566606</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>739278</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>596028</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>769278</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>116395</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>517907</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1160552</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1687278</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>13347</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>22184</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1147205</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1665094</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO PROMOTE JOB SAFETY.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <Desc>OCCUPATIONAL SAFETY WAS PROMOTED AT JOB SITES.</Desc>
      <ProgSrvcAccomActy2Grp>
        <Desc>MEMBERSHIP PROVIDED IMPORTANT INFORMATION AND EDUCATION RELATIVE TO SAFETY ON THE JOB THROUGH NEWSLETTERS AND SEMINARS.</Desc>
      </ProgSrvcAccomActy2Grp>
      <DescribedInSection501c3Ind>0</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>0</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">0</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd referenceDocumentId="RetDoc1041900001">1</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd referenceDocumentId="RetDoc1041900001">0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <LoanOutstandingInd referenceDocumentId="RetDoc1042800001">1</LoanOutstandingInd>
      <GrantToRelatedPersonInd referenceDocumentId="RetDoc1042800001">0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd referenceDocumentId="RetDoc1042800001">0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>1</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>5</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>3</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>1</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>1</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>0</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>0</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>1</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MARY CUMMINGS</PersonNm>
        <PhoneNum>3342158234</PhoneNum>
        <USAddress>
          <AddressLine1Txt>101 TECHNACENTER DRIVE</AddressLine1Txt>
          <CityNm>MONTGOMERY</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36117</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>ANTHONY P MARINO</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>8.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARY CUMMINGS</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>6.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>STEPHEN MARINO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WARREN JACKSON</PersonNm>
        <TitleTxt>VICE CHAIRMAN</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>WILLIAM MURPHREE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>BUSINESS INSURANCE GROUP LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 243007</AddressLine1Txt>
            <CityNm>MONTGOMERY</CityNm>
            <StateAbbreviationCd>AL</StateAbbreviationCd>
            <ZIPCd>36124</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>ADMIN &amp; MEMBER SERVICES</ServicesDesc>
        <CompensationAmt>165334</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>ALACOMP</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>101 TECHNACENTER DRIVE</AddressLine1Txt>
            <CityNm>MONTGOMERY</CityNm>
            <StateAbbreviationCd>AL</StateAbbreviationCd>
            <ZIPCd>36117</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>COMPUTER SERVICES</ServicesDesc>
        <CompensationAmt>124150</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>BROOKSTONE GROUP LLC</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>101 TECHNACENTER DRIVE</AddressLine1Txt>
            <CityNm>MONTGOMERY</CityNm>
            <StateAbbreviationCd>AL</StateAbbreviationCd>
            <ZIPCd>36117</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT SERVICES</ServicesDesc>
        <CompensationAmt>115000</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>3</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>611430</BusinessCd>
        <TotalRevenueColumnAmt>504833</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>504833</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>504833</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>99929</TotalRevenueColumnAmt>
        <ExclusionAmt>99929</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>682423</TotalRevenueColumnAmt>
        <ExclusionAmt>682423</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1287185</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>504833</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>782352</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticOrgsGrp>
        <TotalAmt>30000</TotalAmt>
      </GrantsToDomesticOrgsGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>115000</TotalAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4805</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>415505</TotalAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>31144</TotalAmt>
      </AdvertisingGrp>
      <InformationTechnologyGrp>
        <TotalAmt>121155</TotalAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>36669</TotalAmt>
      </TravelGrp>
      <OtherExpensesGrp>
        <Desc>MEMBER SERVICES</Desc>
        <TotalAmt>15000</TotalAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>769278</TotalAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>70647</BOYAmt>
        <EOYAmt>12946</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>663095</BOYAmt>
        <EOYAmt>1613087</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <ReceivablesFromOfficersEtcGrp>
        <BOYAmt>26352</BOYAmt>
        <EOYAmt>50000</EOYAmt>
      </ReceivablesFromOfficersEtcGrp>
      <LandBldgEquipCostOrOtherBssAmt>86823</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>86823</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>389213</BOYAmt>
      </InvestmentsPubTradedSecGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>11245</BOYAmt>
        <EOYAmt>11245</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1160552</BOYAmt>
        <EOYAmt>1687278</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>763</BOYAmt>
        <EOYAmt>13821</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <LoansFromOfficersDirectorsGrp>
        <EOYAmt>8363</EOYAmt>
      </LoansFromOfficersDirectorsGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>12584</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>13347</BOYAmt>
        <EOYAmt>22184</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
      <CapStkTrPrinCurrentFundsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </CapStkTrPrinCurrentFundsGrp>
      <PdInCapSrplsLandBldgEqpFundGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </PdInCapSrplsLandBldgEqpFundGrp>
      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1147205</BOYAmt>
        <EOYAmt>1665094</EOYAmt>
      </RtnEarnEndowmentIncmOthFndsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1147205</BOYAmt>
        <EOYAmt>1665094</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1160552</BOYAmt>
        <EOYAmt>1687278</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>517907</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>-18</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>86823</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>86823</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleI documentId="RetDoc1041900001">
      <GrantRecordsMaintainedInd>1</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>DOMINICAN MONASTERY OF ST JUDE</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>143 COUNTY ROAD 20 EAST</AddressLine1Txt>
          <CityNm>MARBURY</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36051</ZIPCd>
        </USAddress>
        <RecipientEIN>630571459</RecipientEIN>
        <IRCSectionDesc>501(C)3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO SUPPORT THE WORK DONE IN SERVING THE NEEDS OF THE COMMUNITY'S DESTITUTE</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>CONSOLATA MISSIONARY SISTERS</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO BOX 12711</AddressLine1Txt>
          <CityNm>BIRMINGHAM</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>35202</ZIPCd>
        </USAddress>
        <IRCSectionDesc>501(C)3</IRCSectionDesc>
        <CashGrantAmt>15000</CashGrantAmt>
        <NonCashAssistanceAmt>0</NonCashAssistanceAmt>
        <PurposeOfGrantTxt>TO SUPPORT THE SISTERS IN THEIR WORK, WHICH IS MINISTRY TO THE POOR.</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>2</Total501c3OrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>BROOKSTONE GROUP LLC</BusinessNameLine1Txt>
        </BusinessName>
        <RelationshipWithOrgTxt>OFFICER</RelationshipWithOrgTxt>
        <LoanPurposeTxt>BUSINESS RELATED EXPENSES</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>300000</OriginalPrincipalAmt>
        <BalanceDueAmt>50000</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <BusinessName>
          <BusinessNameLine1Txt>ALACOMP</BusinessNameLine1Txt>
        </BusinessName>
        <LoanPurposeTxt>MEMBERSHIP DUES</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>0</OriginalPrincipalAmt>
        <BalanceDueAmt>8363</BalanceDueAmt>
        <DefaultInd>0</DefaultInd>
        <BoardOrCommitteeApprovalInd>1</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>1</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <TotalBalanceDueAmt>58363</TotalBalanceDueAmt>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>BROOKSTONE GROUP LLC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>100% OWNED BY ANTHONY MARINO, CHAIR/EXEC OFFICER &amp; STEPHEN MARINO, DIRECTOR</RelationshipDescriptionTxt>
        <TransactionAmt>115000</TransactionAmt>
        <TransactionDesc>MANAGEMENT FEE IN LIEU OF PAYMENT TO ANTHONY MARINO FOR HIS SERVICES AS EXECUTIVE DIRECTOR.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <BusinessName>
            <BusinessNameLine1Txt>BUSINESS INSURANCE GROUP LLC</BusinessNameLine1Txt>
          </BusinessName>
        </NameOfInterested>
        <RelationshipDescriptionTxt>20% OWNED A. MARINO-CHAIRMAN/EXEC OFFICER; 56% OWNED BY S. MARINO, DIRECTOR</RelationshipDescriptionTxt>
        <TransactionAmt>163334</TransactionAmt>
        <TransactionDesc>ADMINISTRATIVE AND MEMBER SERVICES FOR SAFETY NEWSLETTER, SEMINARS, INSTRUCTIONAL ELECTRONIC MEDIA, QUARTERLY WEBINARS, AND REPRESENTING THE ORGANIZATION AT SAFETY EVENTS.</TransactionDesc>
        <SharingOfRevenuesInd>0</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2</FormAndLineReferenceDesc>
        <ExplanationTxt>ANTHONY MARINO, CHAIRMAN/EXEC OFFICER IS THE FATHER OF STEPHEN MARINO, DIRECTOR. ANTHONY MARINO, CHAIRMAN/EXEC OFFICER AND STEPHEN MARINO, DIRECTOR OWN 100% OF BROOKSTONE GROUP, LLC. ANTHONY MARINO, CHAIRMAN/EXEC OFFICER OWNS 23% AND STEPHEN MARINO, DIRECTOR OWNS 71% OF BUSINESS INSURANCE GROUP, LLC.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>BROOKSTONE GROUP, LLC RECEIVED PAYMENT OF THE MANAGEMENT FEE FOR DUTIES PERFORMED BY ANTHONY MARINO AS THE EXECUTIVE OFFICER.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS ARE BUSINESS ENTITIES WHO ARE INTERESTED IN PROMOTING JOB SAFETY IN THE WORKPLACE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON COMPLETION OF THE FORM 990, THE RETURN IS PRESENTED TO THE BOARD AT A BOARD OF DIRECTORS MEETING. AT THE MEETING, THE BOARD MEMBERS REVIEW THE TAX RETURN AND ARE FREE TO ASK ANY QUESTIONS OR ENGAGE IN DISCUSSION REGARDING ANY TOPIC COVERED IN THE RETURN. ONCE THE GOVERNING BODY HAS REVIEWED AND APPROVED THE FORM 990, THE RETURN IS FILED WITH THE INTERNAL REVENUE SERVICE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BOARD ANNUALLY REVIEWS THE CONFLICT OF INTEREST POLICY AND IF ANYONE KNOWS OF A POTENTIAL CONFLICT IT IS REPORTED IMMEDIATELY TO MANAGEMENT. THE BOARD COMPLETES ANNUAL DISCLOSURE STATEMENTS FOR CONFLICTS OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR THE OFFICER IS DETERMINED ON A YEARLY BASIS AND IS PAID TO THE MANAGEMENT COMPANY, BROOKSTONE GROUP, LLC. BEFORE COMPENSATION IS SET, THE BOARD OF DIRECTORS EXAMINES THE TYPE AND AMOUNT OF WORK PERFORMED. THE BOARD USES COMPARABLE DATA FROM THE ALABAMA COUNCIL OF ASSOCIATION EXECUTIVES TO DETERMINE COMPENSATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ANNUAL FINANCIAL STATEMENTS AS WELL AS OTHER DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER FEES-PROGSERV-990 415,505.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SECTION 1.263(A)-1(F) DE MINIMIS SAFE HARBOR ELECTION</FormAndLineReferenceDesc>
        <ExplanationTxt>OCCUPATIONAL SAFETY ASSOCIATION OF ALABAMA 101 TECHNACENTER DRIVE MONTGOMERY, AL 36117 EMPLOYER IDENTIFICATION NUMBER: 63-1059081 FOR THE YEAR ENDING DECEMBER 31, 2023 OCCUPATIONAL SAFETY ASSOCIATION OF ALABAMA IS MAKING THE DE MINIMIS SAFE HARBOR ELECTION UNDER REG. SEC. 1.263(A)-1(F).</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
