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        <RelatedOrExemptFuncIncomeAmt>113750</RelatedOrExemptFuncIncomeAmt>
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      <InvestmentIncomeGrp>
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        <ExclusionAmt>1875</ExclusionAmt>
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        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>1875</ExclusionAmt>
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      <GrantsToDomesticIndividualsGrp>
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        <ProgramServicesAmt>1500</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForServicesManagementGrp>
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        <ProgramServicesAmt>222703</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>9525</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>5000</ProgramServicesAmt>
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        <ProgramServicesAmt>590</ProgramServicesAmt>
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      <InformationTechnologyGrp>
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        <ManagementAndGeneralAmt>1094</ManagementAndGeneralAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
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        <ProgramServicesAmt>6842</ProgramServicesAmt>
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      <ConferencesMeetingsGrp>
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        <ProgramServicesAmt>53116</ProgramServicesAmt>
        <ManagementAndGeneralAmt>129</ManagementAndGeneralAmt>
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      <InsuranceGrp>
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        <ProgramServicesAmt>1018</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1530</ManagementAndGeneralAmt>
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        <Desc>TRAINING</Desc>
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        <ManagementAndGeneralAmt>40484</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>PLAQUES</Desc>
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        <ProgramServicesAmt>1655</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>1174</ManagementAndGeneralAmt>
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        <Desc>DUES AND SUBSCRIPTIONS</Desc>
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        <ManagementAndGeneralAmt>581</ManagementAndGeneralAmt>
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        <EOYAmt>536512</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>111250</ReconcilationRevenueExpnssAmt>
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      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
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      </FSAuditedBasisGrp>
      <AuditCommitteeInd>0</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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        <CurrentTaxYearMinus2YearsAmt>1000</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1200</CurrentTaxYearMinus1YearAmt>
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        <CurrentTaxYearMinus2YearsAmt>343539</CurrentTaxYearMinus2YearsAmt>
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        <TotalAmt>2039105</TotalAmt>
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        <TotalAmt>250</TotalAmt>
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      <InvestmentIncomePYPct>0.00330</InvestmentIncomePYPct>
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      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 250.</ExplanationTxt>
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      <FootnoteTextInd>X</FootnoteTextInd>
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      <RevenueNotReportedFinclStmtAmt>525</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>561355</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>449580</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>449580</ExpensesSubtotalAmt>
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      <ExpensesNotRptFinclStmtAmt>525</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>450105</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>NACCED BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE, WHICH CONSISTS OF THE PRESIDENT, VICE PRESIDENT, SECRETARY-TREASURER, REPRESENTATIVE TO THE NACO BOARD, AND IMMEDIATE PAST PRESIDENT, MAY EXERCISE THE POWERS OF THE BOARD OF DIRECTORS WHEN THE BOARD IS NOT IN SESSION, REPORTING TO THE BOARD AT ITS NEXT SUCCEEDING MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE NATIONAL ASSOCIATION FOR COUNTY COMMUNITY AND ECONOMIC DEVELOPMENT (NACCED) HAS ENTERED INTO A MANAGEMENT CONTRACT WITH SMITHBUCKLIN. UNDER THE TERMS OF THIS AGREEMENT, NACCED MAKES PAYMENTS TO SMITHBUCKLIN WHICH COVER STAFF SALARIES AND OTHER OVERHEAD EXPENSES. THE FEES INCURRED BY NACCED DURING THE CURRENT FISCAL YEAR WERE $309,610 FOR THE FOLLOWING: EXECUTIVE MANAGEMENT OF $162,331, MEMBERSHIP AND OPERATIONS SERVICES, EVENT SERVICES, FINANCIAL MANAGEMENT AND ACCOUNTING, MARKETING AND COMMUNICATIONS, INFORMATION TECHNOLOGY, AND VALUE-ADDED SERVICES. SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF NACCED.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION CHANGED ITS BY-LAWS IN SEPTEMBER 2022. THE SIGNIFICANT CHANGES INCLUDE ADDING STUDENT MEMBER (NON-VOTING) UNDER THE MEMBERSHIP SECTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS REGULAR MEMBERS WITH VOTING RIGHTS. ASSOCIATE, AFFILIATE, STUDENT, AND HONORARY MEMBERS OF THE ORGANIZATION HAVE NO VOTING RIGHTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL REGULAR MEMBERS IN GOOD STANDING MAY ATTEND THE ANNUAL MEETING OF THE ASSOCIATION DURING THE THIRD QUARTER OF THE CALENDAR YEAR AND ELECT THE MEMBERS AND OFFICERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GOVERNING BOARD ASSIGNS MANAGEMENT THE RESPONSIBILITY OF REVIEWING THE FORM 990. THE BOARD MEMBERS ALSO RECEIVE A COMPLETE COPY OF THE FORM 990 FOR REVIEW PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
