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    <ReturnTs>2023-04-17T00:30:09Z</ReturnTs>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2022-01-01</TaxPeriodBeginDt>
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      <BusinessName>
        <BusinessNameLine1Txt>NORTHWEST GA - SOUTHERN OFF-ROAD BICYCLE ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NORT</BusinessNameControlTxt>
      <PhoneNum>7065373438</PhoneNum>
      <USAddress>
        <AddressLine1Txt>821 BRENT LN</AddressLine1Txt>
        <CityNm>DALTON</CityNm>
        <StateAbbreviationCd>GA</StateAbbreviationCd>
        <ZIPCd>30720</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Conrad L Fernandez</PersonNm>
      <PersonTitleTxt>Treasurer</PersonTitleTxt>
      <PhoneNum>7065373438</PhoneNum>
      <SignatureDt>2023-04-17</SignatureDt>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>Conrad</PersonFirstNm>
        <PersonLastNm>L Fernandez</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <TaxYr>2022</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>nwgasorba.org</WebsiteAddressTxt>
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      <MembershipDuesAmt>0</MembershipDuesAmt>
      <InvestmentIncomeAmt>0</InvestmentIncomeAmt>
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      <CostOrOtherBasisExpenseSaleAmt>0</CostOrOtherBasisExpenseSaleAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
      <GamingGrossIncomeAmt>0</GamingGrossIncomeAmt>
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      <PrintingPublicationsPostageAmt>61</PrintingPublicationsPostageAmt>
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      <TotalExpensesAmt>34521</TotalExpensesAmt>
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      <NetAssetsOrFundBalancesEOYAmt>50734</NetAssetsOrFundBalancesEOYAmt>
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        <EOYAmt>0</EOYAmt>
      </LandAndBuildingsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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      <Form990TotalAssetsGrp>
        <BOYAmt>59773</BOYAmt>
        <EOYAmt>50734</EOYAmt>
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      <SumOfTotalLiabilitiesGrp>
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        <EOYAmt>0</EOYAmt>
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        <BOYAmt>59773</BOYAmt>
        <EOYAmt>50734</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>PRIMARY EXEMPT PURPOSE - PROMOTION OF MOUNTAIN BIKING AND TRAIL MAINTENANCE</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>0</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>0</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Conrad L Fernandez</PersonNm>
        <TitleTxt>Treasurer</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>Gay Rice</PersonNm>
        <TitleTxt>President</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <TaxImposedUnderIRC4911Amt>0</TaxImposedUnderIRC4911Amt>
      <TaxImposedUnderIRC4912Amt>0</TaxImposedUnderIRC4912Amt>
      <TaxImposedUnderIRC4955Amt>0</TaxImposedUnderIRC4955Amt>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <StatesWhereCopyOfReturnIsFldCd>GA</StatesWhereCopyOfReturnIsFldCd>
      <BooksInCareOfDetail>
        <PersonNm>Conrad L Fernandez</PersonNm>
        <USAddress>
          <AddressLine1Txt>821 Brent Lane</AddressLine1Txt>
          <CityNm>Dalton</CityNm>
          <StateAbbreviationCd>GA</StateAbbreviationCd>
          <ZIPCd>30720</ZIPCd>
        </USAddress>
        <PhoneNum>7065373438</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>
                            false
                        </ForeignFinancialAccountInd>
      <ForeignOfficeInd>
                            false
                        </ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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    <IRS990ScheduleA documentId="990xScheduleA">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
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      <TaxRevLeviedOrgnztnlBnft170Grp></TaxRevLeviedOrgnztnlBnft170Grp>
      <GovtFurnSrvcFcltsVl170Grp></GovtFurnSrvcFcltsVl170Grp>
      <TotalCalendarYear170Grp></TotalCalendarYear170Grp>
      <GrossInvestmentIncome170Grp></GrossInvestmentIncome170Grp>
      <UnrelatedBusinessNetIncm170Grp></UnrelatedBusinessNetIncm170Grp>
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      <PublicSupportPY170Pct>0</PublicSupportPY170Pct>
      <GiftsGrantsContrisRcvd509Grp>
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        <CurrentTaxYearMinus3YearsAmt>3882</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>11210</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>10132</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10124</CurrentTaxYearAmt>
        <TotalAmt>46740</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
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        <CurrentTaxYearMinus3YearsAmt>50205</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>23781</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>34710</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>12665</CurrentTaxYearAmt>
        <TotalAmt>156213</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <GrossReceiptsNonUnrltBusGrp>
        <CurrentTaxYearMinus4YearsAmt>5264</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>2250</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>3533</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3023</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2693</CurrentTaxYearAmt>
        <TotalAmt>16763</TotalAmt>
      </GrossReceiptsNonUnrltBusGrp>
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      <GovtFurnSrvcFcltsVl509Grp></GovtFurnSrvcFcltsVl509Grp>
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        <CurrentTaxYearMinus4YearsAmt>51508</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>56337</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38524</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25482</CurrentTaxYearAmt>
        <TotalAmt>219716</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp></AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp></SubstantialContributorsAmtGrp>
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      <GrossInvestmentIncome509Grp></GrossInvestmentIncome509Grp>
      <Post1975UBTIGrp></Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp></InvestmentIncomeAndUBTIGrp>
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      <OtherIncome509Grp></OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
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        <CurrentTaxYearMinus3YearsAmt>56337</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>38524</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>47865</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>25482</CurrentTaxYearAmt>
        <TotalAmt>219716</TotalAmt>
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      <PublicSupportCY509Pct>1</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>1</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990SchAType3FuncIntGrp></Form990SchAType3FuncIntGrp>
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    <IRS990ScheduleO documentId="990xScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule O:</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990-EZ, PART I, LINE 7, GROSS PROFIT FROM SALES OF INVENTORY: INCOME: 1. GROSS RECEIPTS 2,693 2. RETURNS AND ALLOWANCES 0 3. LINE 1 LESS LINE 2 $2,693 4. COST OF GOODS SOLD (LINE 13) 0. 5. GROSS PROFIT (LINE 3 LESS LINE 4) $2,693 FORM 990-EZ, PART I, LINE 10, GRANTS AND SIMILAR AMOUNTS PAID: ACTIVITY CLASSIFICATION: GRANTEE NAME: BOYS &amp; GIRLS CLUB BIKE PROGRAM DATE OF GIFT: VARIOUS AMOUNT GIVEN: $500 GRANTEE NAME: BACK COUNTRY HORSEMEN OF NWGA DATE OF GIFT: VARIOUS AMOUNT GIVEN: $500. GRANTEE NAME: PINHOTI VIPERS MTB TEAM DATE OF GIFT: VARIOUS AMOUNT GIVEN: $950 TOTAL INCLUDED ON FORM 990-EZ, LINE 10 $1,950 FORM 990-EZ, PART I, LINE 16, OTHER EXPENSES: DESCRIPTION OF OTHER EXPENSES: AMOUNT: FOOD AND SUPPLIES $2,482 DIRECT RACE EXPENSES $16,351 LICENSES $39 TRAIL DEVELOPMENT $12,742 TOTAL TO FORM 990-EZ, LINE 16 $31,614 FORM 990-EZ, PART III, PRIMARY EXEMPT PURPOSE - PROMOTION OF MOUNTAIN BIKING AND TRAIL MAINTENANCE. FORM 990-EZ, PART V, INFORMATION REGARDING PERSONAL BENEFIT CONTRACTS: THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY, OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.</ExplanationTxt>
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