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    <ReturnTs>2024-10-28T11:44:49-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-01-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>872845453</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HELIX CPA AND ADVISORY GROUP LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>970 PEACHTREE IND BLVD STE 20</AddressLine1Txt>
        <CityNm>SUWANEE</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>300246988</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-02-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>582460404</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>Outboard Drag Boat Association Inc</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OUTB</BusinessNameControlTxt>
      <PhoneNum>3346575811</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1204 County Road 57</AddressLine1Txt>
        <CityNm>Prattville</CityNm>
        <StateAbbreviationCd>AL</StateAbbreviationCd>
        <ZIPCd>36067</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Shane Stovall</PersonNm>
      <PersonTitleTxt>President</PersonTitleTxt>
      <PhoneNum>3346575811</PhoneNum>
      <SignatureDt>2024-10-23</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>0</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>Siraj Noorani</PreparerPersonNm>
      <PTIN>P02391045</PTIN>
      <PhoneNum>6784391011</PhoneNum>
      <PreparationDt>2024-10-23</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
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      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>http://odbaracing.com</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>146866</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ProgramServiceRevenueAmt>146866</ProgramServiceRevenueAmt>
      <TotalRevenueAmt>146866</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>625</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>154629</OtherExpensesTotalAmt>
      <TotalExpensesAmt>155254</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-8388</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>9744</NetAssetsOrFundBalancesBOYAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <NetAssetsOrFundBalancesEOYAmt>1356</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>5938</BOYAmt>
        <EOYAmt>89</EOYAmt>
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      <OtherAssetsTotalDetail>
        <BOYAmt>3806</BOYAmt>
        <EOYAmt>1267</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>9744</BOYAmt>
        <EOYAmt>1356</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>9744</BOYAmt>
        <EOYAmt>1356</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>Stimulate interest in owning, racing and watching outboard drag boat racing.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Provided organized race courses during the year and promoted family participation in all phases of outboard drag boat racing.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>0</ProgramServiceExpensesAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Shane Stovall</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jack Barsh</PersonNm>
        <TitleTxt>Vice President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Jennifer Stovall</PersonNm>
        <TitleTxt>Treasury</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <InfoInScheduleOPartVInd>X</InfoInScheduleOPartVInd>
      <ActivitiesNotPreviouslyRptInd>0</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>0</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>0</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>0</OrganizationDissolvedEtcInd>
      <DirectIndirectPltclExpendAmt>0</DirectIndirectPltclExpendAmt>
      <MadeLoansToFromOfficersInd>0</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>Jennifer Stovall</PersonNm>
        <USAddress>
          <AddressLine1Txt>1204 County Road 57</AddressLine1Txt>
          <CityNm>Prattville</CityNm>
          <StateAbbreviationCd>AL</StateAbbreviationCd>
          <ZIPCd>36067</ZIPCd>
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        <PhoneNum>3346575811</PhoneNum>
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      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <DonorAdvisedFndsInd>0</DonorAdvisedFndsInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <TanningServicesProvidedInd>0</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part I, Line 16 - Other Expenses</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Bank Service Fees. Amount: 926. Description: Fuel and Oil. Amount: 2,175. Description: Plaques and Awards. Amount: 116,991. Description: Rescue. Amount: 1,000. Description: Merchant Farmer Bank. Amount: 4,153. Description: Other expenses. Amount: 26,845. Description: Depreciation. Amount: 2,539. Total to Form 990-EZ, line 16: 154,629.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990-EZ, Part II, Line 24 - Other Assets</FormAndLineReferenceDesc>
        <ExplanationTxt>Description: Other Depreciable Assets. Beg. of Year Amount: 3,806. End of Year Amount: 1,267.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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      <DeclarationDesc>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</DeclarationDesc>
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