﻿<?xml version="1.0" encoding="utf-8"?>
<Return returnVersion="2024v5.0" xmlns="http://www.irs.gov/efile">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-10T18:58:20Z</ReturnTs>
    <TaxPeriodEndDt>2024-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>822971180</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>OUTDOOR BUSINESS ALLIANCE</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>OUTD</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>PO Box 6216</AddressLine1Txt>
        <CityNm>Asheville</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>28816</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Adam Cohen</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <SignatureDt>2025-04-10</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="SIMPLE990" documentName="IRS990EZ" referenceDocumentName="IRS990ScheduleO ReasonableCauseExplanation TransfersPersonalBenefitsContractsDeclaration BinaryAttachment">
      <NameChangeInd>X</NameChangeInd>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <WebsiteAddressTxt>https://outdoorbusinessalliance.org/</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationOtherInd>X</TypeOfOrganizationOtherInd>
      <TypeOfOrganizationOtherDesc>Trade Organization</TypeOfOrganizationOtherDesc>
      <GrossReceiptsAmt>128098</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>86948</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>0</ProgramServiceRevenueAmt>
      <MembershipDuesAmt>41150</MembershipDuesAmt>
      <FundraisingGrossIncomeAmt referenceDocumentName="IRS990ScheduleG">0</FundraisingGrossIncomeAmt>
      <SpecialEventsNetIncomeLossAmt>0</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>128098</TotalRevenueAmt>
      <SalariesOtherCompEmplBnftAmt>63513</SalariesOtherCompEmplBnftAmt>
      <FeesAndOtherPymtToIndCntrctAmt>4084</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>22701</OtherExpensesTotalAmt>
      <TotalExpensesAmt>90298</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>37800</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>33517</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>71317</NetAssetsOrFundBalancesEOYAmt>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>34823</BOYAmt>
        <EOYAmt>71318</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>34823</BOYAmt>
        <EOYAmt>71318</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>1306</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>33517</BOYAmt>
        <EOYAmt>71318</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>An organization established to promote common business interests of the outdoor industry in western North Carolina. We provide education, networking and support services to new and established businesses.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Grew membership by 75% and was able to provide 32,504.94 in donations to support our partners impacted by Hurricane Helene.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>37770</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>90298</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>90298</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Adam Cohen</PersonNm>
        <TitleTxt>Board Tresurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>5.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Matthew Godfrey</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>40.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>58999</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd referenceDocumentName="IRS990ScheduleN BinaryAttachment">false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <StatesWhereCopyOfReturnIsFldCd>NC</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Adam Cohen</PersonNm>
        <USAddress>
          <AddressLine1Txt>77 Mitchell Avenue</AddressLine1Txt>
          <CityNm>Asheville</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28803</ZIPCd>
        </USAddress>
        <PhoneNum>3363372898</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd referenceDocumentName="IRS990ScheduleC">false</LobbyingActivitiesInd>
      <SchoolOperatingInd referenceDocumentName="IRS990ScheduleE">false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <CompensationHighestPaidEmplGrp>
        <PersonNm referenceDocumentName="EmployeeCompensationExplanation">Matthew Godfrey</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <AverageHoursPerWeekRt>40.00</AverageHoursPerWeekRt>
        <CompensationAmt>58999</CompensationAmt>
        <EmployeeBenefitsAmt>0</EmployeeBenefitsAmt>
        <ExpenseAccountAmt>0</ExpenseAccountAmt>
      </CompensationHighestPaidEmplGrp>
      <OtherEmployeePaidOver100kCnt>0</OtherEmployeePaidOver100kCnt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
      <FiledScheduleAInd>false</FiledScheduleAInd>
    </IRS990EZ>
    <IRS990ScheduleB documentId="ScheduleB" documentName="IRS990ScheduleB">
      <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>
    <IRS990ScheduleO documentId="ScheduleO" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Bank Charges &amp; Fees Event Services Event Supplies &amp; Materials Food/Beverage Expense Insurance Marketing/ Promotion Expense Merchant Service Fees Office Supplies &amp; Software Office/General Administrative Expenses Planning and Development Travel Uncategorized Expense</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>