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        <TotalRevenueColumnAmt>630814</TotalRevenueColumnAmt>
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        <Desc>OTHER MEETINGS</Desc>
        <BusinessCd>900099</BusinessCd>
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        <Desc>ANNUAL CONFERENCE</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>124090</RelatedOrExemptFuncIncomeAmt>
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        <ExclusionAmt>35729</ExclusionAmt>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-88345</TotalRevenueColumnAmt>
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        <ManagementAndGeneralAmt>17285</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>11120</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>41172</ManagementAndGeneralAmt>
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        <Desc>SUBSCRIPTIONS</Desc>
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        <CurrentTaxYearMinus2YearsAmt>4290</CurrentTaxYearMinus2YearsAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
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        <EndYearBalanceAmt>77162</EndYearBalanceAmt>
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      <InvestmentExpensesNotIncldAmt>12481</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>12481</RevenueNotReportedFinclStmtAmt>
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      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1186908</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>12481</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>12481</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1199389</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>ACOMS REQUIRES THAT A TAX POSITION BE RECOGNIZED OR DERECOGNIZED BASED ON A "MORE-LIKELY-THAN-NOT" THRESHOLD. THIS APPLIES TO POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. ACOMS DOES NOT BELIEVE ITS FINANCIAL STATEMENTS INCLUDE, OR REFLECT, ANY UNCERTAIN TAX POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS AND DIRECTORS TO A MANAGEMENT COMPANY, SMITHBUCKLIN CORPORATION, INC. THE BOARD OF REGENTS OF ACOMS MONITORS SMITHBUCKLIN CORPORATION'S PERFORMANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS NOMINATE AND ELECT MEMBERS OF THE BOARD OF REGENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 WAS PROVIDED TO THE BOARD OF REGENTS AND REVIEWED IN LIGHT OF THE ORGANIZATION'S MISSION STATEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ASKS ITS BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETING AND MAINTAINS THESE SIGNED STATEMENTS AT THE MANAGEMENT COMPANY HEADQUARTERS. ALL NON-COMPLIANCE IS FOLLOWED BY EMAIL REMINDERS TO BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTIONS UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS DIFFERENCE -2.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NOT CHANGED EITHER ITS AUDIT OVERSIGHT PROCESS OR ITS PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT DURING THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
