﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v6.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2025-04-07T12:41:58-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>561042836</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>GOULD KILLIAN CPA GROUP PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>100 COXE AVE</AddressLine1Txt>
        <CityNm>ASHEVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>288012354</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>562255709</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>HENDERSONVILLE AREA CHAMBER</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>OF COMMERCE FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>HEND</BusinessNameControlTxt>
      <PhoneNum>8286921413</PhoneNum>
      <USAddress>
        <AddressLine1Txt>204 KANUGA ROAD</AddressLine1Txt>
        <CityNm>HENDERSONVILLE</CityNm>
        <StateAbbreviationCd>NC</StateAbbreviationCd>
        <ZIPCd>287395220</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>ROBERT WILLIFORD</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>8286921413</PhoneNum>
      <SignatureDt>2025-04-03</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>TERRY B ANDERSEN CPA</PreparerPersonNm>
      <PTIN>P00932175</PTIN>
      <PhoneNum>8282580363</PhoneNum>
      <PreparationDt>2025-04-07</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>N/A</WebsiteAddressTxt>
      <Organization501c3Ind referenceDocumentId="RetDoc4">X</Organization501c3Ind>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>37447</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>2900</ContributionsGiftsGrantsEtcAmt>
      <ProgramServiceRevenueAmt>12511</ProgramServiceRevenueAmt>
      <InvestmentIncomeAmt>4</InvestmentIncomeAmt>
      <FundraisingGrossIncomeAmt fndrsngEventContriPrevRptAmt="2900" referenceDocumentId="RetDoc2">22032</FundraisingGrossIncomeAmt>
      <SpecialEventsDirectExpensesAmt>13241</SpecialEventsDirectExpensesAmt>
      <SpecialEventsNetIncomeLossAmt>8791</SpecialEventsNetIncomeLossAmt>
      <TotalRevenueAmt>24206</TotalRevenueAmt>
      <OtherExpensesTotalAmt>12960</OtherExpensesTotalAmt>
      <TotalExpensesAmt>12960</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>11246</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>49533</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>60779</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>7842</BOYAmt>
        <EOYAmt>22038</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <OtherAssetsTotalDetail>
        <BOYAmt>42491</BOYAmt>
        <EOYAmt>38741</EOYAmt>
      </OtherAssetsTotalDetail>
      <Form990TotalAssetsGrp>
        <BOYAmt>50333</BOYAmt>
        <EOYAmt>60779</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>800</BOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>49533</BOYAmt>
        <EOYAmt>60779</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>TO FURTHER THE ADVANCEMENT AND DIFFUSION OF KNOWLEDGE AND UNDERSTANDING OF ECONOMICS, MATTERS OF PUBLIC CONCERN, FINANCE, EDUCATION AND TRAINING, HOUSING, HUMAN RELATIONS, SCIENCE AND TECHNOLOGY, AND OTHER SUBJECTS TO IMPROVE EFFICIENCY, DEVELOPMENT, AND ACCELERATION OF BOTH QUALITY AND QUANTITY OF GROWTH AND EMPLOYMENT OPPORTUNITIES.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>PROVISION OF DIRECT PROGRAM ACTIVITIES AND CONTRIBUTIONS TO CORPORATIONS, TRUST FUNDS, OR FOUNDATIONS WHOSE PURPOSES ARE SCIENTIFIC, CHARITABLE, LITERARY, OR EDUCATIONAL, AS CONFORMING TO THE APPLICABLE RESTRICTIONS OR LIMITATIONS AS SET FORTH IN THE FOUNDATION'S ARTICLES OF INCORPORATION.</DescriptionProgramSrvcAccomTxt>
        <ProgramServiceExpensesAmt>12959</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>12959</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ROBERT WILLIFORD</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>4.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>DAN POETA</PersonNm>
        <TitleTxt>CHAIR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MICHELLE TRACZ</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MARYBETH BURNS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GRAHAM FIELDS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>BILL MCKIBBIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>FAIR NABERS WAGGONER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>RAGAN WARD</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>ROBERT WILLIFORD</PersonNm>
        <USAddress>
          <AddressLine1Txt>204 KANUGA ROAD</AddressLine1Txt>
          <CityNm>HENDERSOVILLE</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>287395220</ZIPCd>
        </USAddress>
        <PhoneNum>8286921413</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>
    </IRS990EZ>
    <IRS990ScheduleA documentId="RetDoc4">
      <SupportingOrganization509a3Ind>X</SupportingOrganization509a3Ind>
      <SupportingOrgType2Ind>X</SupportingOrgType2Ind>
      <IRSWrittenDeterminationInd>X</IRSWrittenDeterminationInd>
      <SupportedOrganizationsCnt>1</SupportedOrganizationsCnt>
      <SupportedOrgInformationGrp>
        <SupportedOrganizationName>
          <BusinessNameLine1Txt>HENDERSON COUNTY CHAMBER OF COMMERCE</BusinessNameLine1Txt>
          <BusinessNameLine2Txt>HENDERSON COUNTY CHAMBER OF COMMERCE 501(C)(6)</BusinessNameLine2Txt>
        </SupportedOrganizationName>
        <EIN>560258910</EIN>
        <OrganizationTypeCd>10</OrganizationTypeCd>
        <GoverningDocumentListedInd>true</GoverningDocumentListedInd>
        <SupportAmt>0</SupportAmt>
        <OtherSupportAmt>0</OtherSupportAmt>
      </SupportedOrgInformationGrp>
      <SupportedOrganizationsTotalCnt>1</SupportedOrganizationsTotalCnt>
      <OtherSupportSumAmt>0</OtherSupportSumAmt>
      <Form990SchASupportingOrgGrp>
        <ListedByNameGoverningDocInd>true</ListedByNameGoverningDocInd>
        <SuprtOrgNoIRSDeterminationInd>false</SuprtOrgNoIRSDeterminationInd>
        <SupportedOrgSectionC456Ind>false</SupportedOrgSectionC456Ind>
        <SupportedOrgNotOrganizedUSInd>false</SupportedOrgNotOrganizedUSInd>
        <OrganizationChangeSuprtOrgInd>false</OrganizationChangeSuprtOrgInd>
        <SupportNonSupportedOrgInd>false</SupportNonSupportedOrgInd>
        <PaymentSubstantialContribtrInd>false</PaymentSubstantialContribtrInd>
        <LoanDisqualifiedPersonInd>false</LoanDisqualifiedPersonInd>
        <ControlledDisqualifiedPrsnInd>false</ControlledDisqualifiedPrsnInd>
        <DisqualifiedPrsnControllIntInd>false</DisqualifiedPrsnControllIntInd>
        <DisqualifiedPrsnOwnrIntInd>false</DisqualifiedPrsnOwnrIntInd>
        <ExcessBusinessHoldingsRulesInd>false</ExcessBusinessHoldingsRulesInd>
        <ContributionControllerInd>false</ContributionControllerInd>
        <ContributionFamilyInd>false</ContributionFamilyInd>
        <Contribution35ControlledInd>false</Contribution35ControlledInd>
      </Form990SchASupportingOrgGrp>
      <MajorityDirTrstSupportedOrgInd>true</MajorityDirTrstSupportedOrgInd>
    </IRS990ScheduleA>
    <IRS990ScheduleG documentId="RetDoc2">
      <FundraisingEventInformationGrp>
        <Event1Nm>GOLF TOURNAMENT</Event1Nm>
        <GrossReceiptsEvent1Amt>24932</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>2900</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>22032</GrossRevenueEvent1Amt>
        <OtherDirectExpensesEvent1Amt>13241</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>24932</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>2900</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>22032</GrossRevenueTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>13241</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>13241</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>8791</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES BANK SERVICE CHARGE 1 EDUCATION COMMITTEE 11,071 VISION ALUMNI ASSOCIATION 1,682 WORKFORCE DEVELOPMENT 206 TOTAL 12,960</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 30,671 34,001 LESS ALLOWANCE 1,800 1,800 NET 28,871 32,201 COMPUTERS 2,264 2,264 LESS ACCUMULATED DEPRECIATION 2,264 2,264 DUE FROM AFFILIATED ORGANIZATION 13,620 6,540 TOTAL 42,491 38,741</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>DEFERRED REVENUE 800 0</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>TO FURTHER THE ADVANCEMENT AND DIFFUSION OF KNOWLEDGE AND UNDERSTANDING OF ECONOMICS, MATTERS OF PUBLIC CONCERN, FINANCE, EDUCATION AND TRAINING, HOUSING, HUMAN RELATIONS, SCIENCE AND TECHNOLOGY, AND OTHER SUBJECTS TO IMPROVE EFFICIENCY, DEVELOPMENT, AND ACCELERATION OF BOTH QUALITY AND QUANTITY OF GROWTH AND EMPLOYMENT OPPORTUNITIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 28</FormAndLineReferenceDesc>
        <ExplanationTxt>PROVISION OF DIRECT PROGRAM ACTIVITIES AND CONTRIBUTIONS TO CORPORATIONS, TRUST FUNDS, OR FOUNDATIONS WHOSE PURPOSES ARE SCIENTIFIC, CHARITABLE, LITERARY, OR EDUCATIONAL, AS CONFORMING TO THE APPLICABLE RESTRICTIONS OR LIMITATIONS AS SET FORTH IN THE FOUNDATION'S ARTICLES OF INCORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>