﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-11-07T12:24:29-05:00</ReturnTs>
    <TaxPeriodEndDt>2024-06-30</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>930819646</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>JONES &amp; ROTH PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>PO BOX 10086</AddressLine1Txt>
        <CityNm>EUGENE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97440</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-07-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>453562471</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ARTS &amp; BUSINESS ALLIANCE OF EUGENE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>ARTS</BusinessNameControlTxt>
      <PhoneNum>5412422364</PhoneNum>
      <USAddress>
        <AddressLine1Txt>1401 WILLAMETTE ST</AddressLine1Txt>
        <CityNm>EUGENE</CityNm>
        <StateAbbreviationCd>OR</StateAbbreviationCd>
        <ZIPCd>97401</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KELLY JOHNSON</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>5412422364</PhoneNum>
      <SignatureDt>2024-11-05</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>KARI YOUNG</PreparerPersonNm>
      <PTIN>P01325552</PTIN>
      <PhoneNum>5416872320</PhoneNum>
      <PreparationDt>2024-11-05</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2024-10-15 13:58:12Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="5">
    <IRS990EZ documentId="RetDoc2" referenceDocumentId="RetDoc4">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <WebsiteAddressTxt>ARTSBUSINESSALLIANCE.ORG</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc5">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>105661</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>102419</ContributionsGiftsGrantsEtcAmt>
      <InvestmentIncomeAmt>3242</InvestmentIncomeAmt>
      <TotalRevenueAmt>105661</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>63539</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>36425</OtherExpensesTotalAmt>
      <TotalExpensesAmt>99964</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>5697</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>137204</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>142901</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>146004</BOYAmt>
        <EOYAmt>148726</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>1000</BOYAmt>
        <EOYAmt>250</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>147004</BOYAmt>
        <EOYAmt>148976</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>9800</BOYAmt>
        <EOYAmt>6075</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>137204</BOYAmt>
        <EOYAmt>142901</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THROUGH VISION, LEADERSHIP AND SERVICE, THE ARTS AND BUSINESS ALLIANCE OF EUGENE IS DEDICATED TO ENRICHING THE CULTURAL LIFE OF THE EUGENE COMMUNITY BY ACTING AS A CATALYST FOR THE CREATION OF DYNAMIC PARTNERSHIPS AMONG THE ARTS AND BUSINESS SECTORS.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ARTS GUIDE - AN ONLINE DIRECTORY OF LOCAL ARTISTS AND ARTS ORGANIZATIONS BRAVA - BRAVA CELEBRATE ARTS LEADERSHIP AND ARTS AND BUSINESS CONNECTIONS. ABAE PRESENTS AWARDS FOR OUTSTANDING ARTS AND BUSINESS PARTNERSHIPS. ARTS &amp; ECONOMIC PROSPERITY STUDY - THIS NATIONWIDE STUDY PRODUCED BY AMERICANS FOR THE ARTS REVEALS THE ECONOMIC IMPACT OF THE ARTS ON LOCAL ECONOMIES. ABAE PARTNERS WITH THE CITY OF EUGENE AND LANE ARTS COUNCIL TO LOCALIZE THE STUDY'S RESULTS TO THE EUGENE AREA. THE RESULTS OF THE MOST RECENT STUDY, RELEASED IN 2023, SHOWED 124 MILLION IS SPENT EACH YEAR ON ARTS AND CULTURE IN EUGENE. ALSO OVER 2700 JOBS ARE SUPPORTED BY NON-PROFIT ARTS ORGANIZATIONS LOCALLY. THE RESULTS ALSO SHOWED THAT COMPARED TO OTHER SIMILARLY-SIZED COMMUNITIES IN THE NATION, EUGENE RANKS VERY HIGH IN VOLUNTEER INVOLVEMENT AND ENGAGEMENT. THE COMMUNITY IS USING THE RESULTS OF THIS STUDY AS COMPELLING EVIDENCE THAT THE ARTS PLAY A BIG ECONOMIC ROLE IN OUR CITY- MORE REASON THAN EVER TO PARTNER WITH ARTS ORGANIZATIONS.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>69642</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>69642</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KELLY JOHNSON</PersonNm>
        <TitleTxt>EXECUTIVE DI</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>COLETTE RAMIREZ</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DANA TURRELL</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RYAN PERNELL</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DEE ETZWILER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LAURA ILLIG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MITRA GRUWELL</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOHN WEBER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ISAAC MARQUEZ</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>TIFFANY EDWARDS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ELLEN OSTERKAMP</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>SABRINA MADISON-CANNON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NATALIE INOUYE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>0.50</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc3">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>OR</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>KELLY JOHNSON</PersonNm>
        <USAddress>
          <AddressLine1Txt>1401 WILLAMETTE ST</AddressLine1Txt>
          <CityNm>EUGENE</CityNm>
          <StateAbbreviationCd>OR</StateAbbreviationCd>
          <ZIPCd>97401</ZIPCd>
        </USAddress>
        <PhoneNum>5412422364</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc3">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentId="RetDoc3">true</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc5">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>96062</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>87468</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87278</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>98019</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102419</CurrentTaxYearAmt>
        <TotalAmt>471246</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>96062</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>87468</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>87278</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>98019</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>102419</CurrentTaxYearAmt>
        <TotalAmt>471246</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>60928</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>410318</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus1YearAmt>1700</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>3242</CurrentTaxYearAmt>
        <TotalAmt>4942</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>476188</TotalSupportAmt>
      <PublicSupportCY170Pct>0.86170</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.86950</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc3">
      <VolunteersInd>false</VolunteersInd>
      <PaidStaffOrManagementInd>true</PaidStaffOrManagementInd>
      <MediaAdvertisementsInd>false</MediaAdvertisementsInd>
      <MailingsMembersInd>false</MailingsMembersInd>
      <PublicationsOrBroadcastInd>false</PublicationsOrBroadcastInd>
      <GrantsOtherOrganizationsInd>false</GrantsOtherOrganizationsInd>
      <DirectContactLegislatorsInd>true</DirectContactLegislatorsInd>
      <DirectContactLegislatorsAmt>500</DirectContactLegislatorsAmt>
      <RalliesDemonstrationsInd>false</RalliesDemonstrationsInd>
      <OtherActivitiesInd>false</OtherActivitiesInd>
      <TotalLobbyingExpendituresAmt>500</TotalLobbyingExpendituresAmt>
      <NotDescribedSection501c3Ind>false</NotDescribedSection501c3Ind>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART II-B, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>EXECUTIVE DIRECTOR ENCOURAGED LEGISLATORS TO VOTE ON A PARTICULAR BILL SUPPORTING THE MISSION OF ABAE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES MARKETING &amp; ADVERTISING 1,001 OFFICE AND OPERATING EXPENSES 8,789 IN KIND SUPPLIES 2,500 EVENTS 20,181 PROFESSIONAL DEVELOPMENT 2,219 CREATIVE ACADEMY 1,675 EVENTS - IN KIND GOODS 60 TOTAL 36,425</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PLEDGES RECEIVABLE 1,000 250 TOTAL 1,000 250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS PAYABLE AND ACCRUED EXPENSES 9,800 6,075</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THROUGH VISION, LEADERSHIP AND SERVICE, THE ARTS AND BUSINESS ALLIANCE OF EUGENE IS DEDICATED TO ENRICHING THE CULTURAL LIFE OF THE EUGENE COMMUNITY BY ACTING AS A CATALYST FOR THE CREATION OF DYNAMIC PARTNERSHIPS AMONG THE ARTS AND BUSINESS SECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>ARTS GUIDE - AN ONLINE DIRECTORY OF LOCAL ARTISTS AND ARTS ORGANIZATIONS BRAVA - BRAVA CELEBRATE ARTS LEADERSHIP AND ARTS AND BUSINESS CONNECTIONS. ABAE PRESENTS AWARDS FOR OUTSTANDING ARTS AND BUSINESS PARTNERSHIPS. ARTS &amp; ECONOMIC PROSPERITY STUDY - THIS NATIONWIDE STUDY PRODUCED BY AMERICANS FOR THE ARTS REVEALS THE ECONOMIC IMPACT OF THE ARTS ON LOCAL ECONOMIES. ABAE PARTNERS WITH THE CITY OF EUGENE AND LANE ARTS COUNCIL TO LOCALIZE THE STUDY'S RESULTS TO THE EUGENE AREA. THE RESULTS OF THE MOST RECENT STUDY, RELEASED IN 2023, SHOWED 124 MILLION IS SPENT EACH YEAR ON ARTS AND CULTURE IN EUGENE. ALSO OVER 2700 JOBS ARE SUPPORTED BY NON-PROFIT ARTS ORGANIZATIONS LOCALLY. THE RESULTS ALSO SHOWED THAT COMPARED TO OTHER SIMILARLY-SIZED COMMUNITIES IN THE NATION, EUGENE RANKS VERY HIGH IN VOLUNTEER INVOLVEMENT AND ENGAGEMENT. THE COMMUNITY IS USING THE RESULTS OF THIS STUDY AS COMPELLING EVIDENCE THAT THE ARTS PLAY A BIG ECONOMIC ROLE IN OUR CITY- MORE REASON THAN EVER TO PARTNER WITH ARTS ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>