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        <PersonNm>ALLISON SEVILLANO PT DPT ATP PC</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JULIE PIRIANO PT ATPSMS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUE REDEPENNING OTRL ATP</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KRISTA BEST PHD</PersonNm>
        <TitleTxt>DIRECTOR AS OF AUGUST</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARTA FIGUEIREDO OTRL</PersonNm>
        <TitleTxt>DIRECTOR AS OF AUGUST</TitleTxt>
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        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CHRISTINA MARAGIOGLIO-ESPOSITO ATP</PersonNm>
        <TitleTxt>DIRECTOR AS OF AUGUST</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CINDI PETITO OTRL ATP</PersonNm>
        <TitleTxt>DIRECTOR AS OF AUGUST 2024</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>HEIDI KOESTER PHD</PersonNm>
        <TitleTxt>DIRECTOR UNTIL JULY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TARA CHAY MA CCC-SLP MSCS ATP</PersonNm>
        <TitleTxt>DIRECTOR UNTIL JULY</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>1200</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SMITHBUCKLIN CORPORATION</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2001 K STREET NW 3RD FLOOR NORTH</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20006</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT</ServicesDesc>
        <CompensationAmt>981277</CompensationAmt>
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      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
      <AllOtherContributionsAmt>24645</AllOtherContributionsAmt>
      <TotalContributionsAmt>24645</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>CERTIFICATION/ACCREDIT</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>741479</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>740479</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>1000</UnrelatedBusinessRevenueAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>222405</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>222405</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>EDUCATION</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>140980</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>140980</RelatedOrExemptFuncIncomeAmt>
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      <ProgramServiceRevenueGrp>
        <Desc>TECH. STANDARDS BOARD</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>99161</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>99161</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>JOB BANK</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>8337</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8337</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>14943</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>8693</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>6250</UnrelatedBusinessRevenueAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>1227305</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>6013</TotalRevenueColumnAmt>
        <ExclusionAmt>6013</ExclusionAmt>
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      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>62534</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>62534</RelatedOrExemptFuncIncomeAmt>
      </RoyaltiesRevenueGrp>
      <GrossSalesOfInventoryAmt>21110</GrossSalesOfInventoryAmt>
      <CostOfGoodsSoldAmt>3227</CostOfGoodsSoldAmt>
      <NetIncomeOrLossGrp>
        <TotalRevenueColumnAmt>17883</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>17883</RelatedOrExemptFuncIncomeAmt>
      </NetIncomeOrLossGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1338380</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1300472</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>7250</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>6013</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>2625</TotalAmt>
        <ProgramServicesAmt>2625</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>1200</TotalAmt>
        <ProgramServicesAmt>1200</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>922965</TotalAmt>
        <ProgramServicesAmt>782072</ProgramServicesAmt>
        <ManagementAndGeneralAmt>140893</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>10063</TotalAmt>
        <ProgramServicesAmt>3538</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6525</ManagementAndGeneralAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>17600</TotalAmt>
        <ManagementAndGeneralAmt>17600</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>165166</TotalAmt>
        <ProgramServicesAmt>165166</ProgramServicesAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>20703</TotalAmt>
        <ProgramServicesAmt>20703</ProgramServicesAmt>
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      <OfficeExpensesGrp>
        <TotalAmt>58303</TotalAmt>
        <ProgramServicesAmt>4229</ProgramServicesAmt>
        <ManagementAndGeneralAmt>54074</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <InformationTechnologyGrp>
        <TotalAmt>986</TotalAmt>
        <ProgramServicesAmt>986</ProgramServicesAmt>
      </InformationTechnologyGrp>
      <TravelGrp>
        <TotalAmt>17053</TotalAmt>
        <ProgramServicesAmt>13658</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3395</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>2831</TotalAmt>
        <ProgramServicesAmt>2831</ProgramServicesAmt>
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      <InsuranceGrp>
        <TotalAmt>14706</TotalAmt>
        <ProgramServicesAmt>10650</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4056</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <TotalAmt>47192</TotalAmt>
        <ProgramServicesAmt>46928</ProgramServicesAmt>
        <ManagementAndGeneralAmt>264</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>4883</TotalAmt>
        <ProgramServicesAmt>848</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4035</ManagementAndGeneralAmt>
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      <TotalFunctionalExpensesGrp>
        <TotalAmt>1286276</TotalAmt>
        <ProgramServicesAmt>1055434</ProgramServicesAmt>
        <ManagementAndGeneralAmt>230842</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
        <BOYAmt>965263</BOYAmt>
        <EOYAmt>611713</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>279578</BOYAmt>
        <EOYAmt>535591</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>8495</BOYAmt>
        <EOYAmt>8025</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>57080</BOYAmt>
        <EOYAmt>30332</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <TotalAssetsGrp>
        <BOYAmt>1310416</BOYAmt>
        <EOYAmt>1185661</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>67256</BOYAmt>
        <EOYAmt>12340</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>590485</BOYAmt>
        <EOYAmt>468542</EOYAmt>
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      <TotalLiabilitiesGrp>
        <BOYAmt>657741</BOYAmt>
        <EOYAmt>480882</EOYAmt>
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      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>590441</BOYAmt>
        <EOYAmt>636743</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>62234</BOYAmt>
        <EOYAmt>68036</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>652675</BOYAmt>
        <EOYAmt>704779</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1310416</BOYAmt>
        <EOYAmt>1185661</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>52104</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <InfoInScheduleOPartXIIInd>X</InfoInScheduleOPartXIIInd>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>1</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>1</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>4675</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9090</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>16082</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>8385</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>24645</CurrentTaxYearAmt>
        <TotalAmt>62877</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>1291063</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1360233</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1351239</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1373286</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1301472</CurrentTaxYearAmt>
        <TotalAmt>6677293</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>1295738</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1369323</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1367321</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1381671</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1326117</CurrentTaxYearAmt>
        <TotalAmt>6740170</TotalAmt>
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      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <CurrentTaxYearMinus3YearsAmt>59130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98034</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>201365</CurrentTaxYearAmt>
        <TotalAmt>431596</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <CurrentTaxYearMinus3YearsAmt>59130</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>98034</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>73067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>201365</CurrentTaxYearAmt>
        <TotalAmt>431596</TotalAmt>
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      <PublicSupportTotal509Amt>6308574</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>43825</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>35</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>28</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>6013</CurrentTaxYearAmt>
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      <Post1975UBTIGrp>
        <CurrentTaxYearMinus3YearsAmt>120</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>2744</CurrentTaxYearAmt>
        <TotalAmt>2864</TotalAmt>
      </Post1975UBTIGrp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>43825</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>155</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>28</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>28</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8757</CurrentTaxYearAmt>
        <TotalAmt>52793</TotalAmt>
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      <OtherIncome509Grp>
        <CurrentTaxYearMinus2YearsAmt>117518</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>4220</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>121738</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>1339563</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1369478</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1484867</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1385919</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1334874</CurrentTaxYearAmt>
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      <PublicSupportCY509Pct>0.91230</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.93760</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.00760</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01170</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
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    <IRS990ScheduleD documentId="RetDoc1040000001">
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1341607</TotalRevEtcAuditedFinclStmtAmt>
      <OtherRevenueAmt>3227</OtherRevenueAmt>
      <RevenueNotReportedAmt>3227</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1338380</RevenueSubtotalAmt>
      <RevenueNotReportedFinclStmtAmt>0</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1338380</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1289503</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>3227</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>3227</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1286276</ExpensesSubtotalAmt>
      <ExpensesNotRptFinclStmtAmt>0</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1286276</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>RESNA 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>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XI, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 3,227.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART XII, LINE 2D - OTHER ADJUSTMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>COST OF GOODS SOLD 3,227.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE PRESIDENT, IMMEDIATE PAST PRESIDENT, PRESIDENT-ELECT, SECRETARY, TREASURER, AND ONE OF THE NINE ELECTED MEMBERS OF THE BOARD. THE EXECUTIVE COMMITTEE SHALL HAVE AND MAY EXERCISE AUTHORITY AS GRANTED BY THE BOARD OF DIRECTORS. BETWEEN MEETINGS OF THE BOARD, THE EXECUTIVE COMMITTEE CAN ACT ON BEHALF OF THE BOARD REGARDING TIME-SENSITIVE MATTERS NECESSARY FOR CONDUCT OF THE AFFAIRS OF RESNA. SUCH ACTIONS OF THE EXECUTIVE COMMITTEE SHALL BE REPORTED TO THE BOARD OF DIRECTORS AT THE NEXT MEETING AND ARE SUBJECT TO THE BOARD'S APPROVAL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>RESNA DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS AND DIRECTORS TO A MANAGEMENT COMPANY, SMITHBUCKLIN CORPORATION, INC. UNDER THE TERMS OF THIS CONTRACT, RESNA MAKES PAYMENTS TO SMITHBUCKLIN CORPORATIN WHICH COVER STAFF SALARIES AND OTHER OVERHEAD EXPENSES. THE FEES INCURRED BY RESNA DURING 2023 WERE $1,108,233 FOR THE FOLLOWING: EXECUTIVE MANAGEMENT OF $155,002, MEMBERSHIP AND OPERATIONS, EDUCATION AND LEARNING SERVICES, EVENT SERVICES, MARKETING AND COMMUNICATIONS SERVICES, AMS PLATFORM AND SUPPORT, PROJECT PRINTING AND SUPPORT, FINANCIAL MANAGEMENT AND ACCOUNTING SERVICES, SALES SERVICES, REGISTRATION SERVICES, PROMOTIONAL PRODUCTS AND SUPPORT, INFORMATION TECHNOLOGY, AND LMS AND SUPPORT. SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF RESNA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS SHALL ESTABLISH CATEGORIES OF MEMBERSHIP, DEFINITIONS OF WHO IS QUALIFIED TO BE IN EACH CATEGORY, AND ANY DISCOUNTS IN DUES AND OTHER FEES ASSOCIATED WITH EACH CATEGORY, AS SUITS THE NEEDS OF THE ORGANIZATION. THE ORGANIZATION HAS INDIVIDUAL, RETIRED, CONSUMER, STUDENT, FOR-PROFIT ORGANIZATION AND NON-PROFIT ORGANIZATION MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY INDIVIDUAL MEMBER SHALL BE ENTITLED TO ALL CUSTOMARY RIGHTS AND PRIVILEGES, INCLUDING ELECTION TO ANY OFFICE AND VOTING IN ANY ELECTION AND ON ANY ISSUE RAISED AT A REGULAR OR SPECIAL MEETING OF RESNA.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS VOTE TO APPROVE CHANGES TO THE RESNA BYLAWS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR OF RESNA AND REVIEWED BY THE ACCOUNTING STAFF OF THE ORGANIZATION'S MANAGEMENT COMPANY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEMBERS OF THE BOARD OF DIRECTORS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST FORM DISCLOSING ANY CONFLICTS OR PERCEIVED CONFLICTS OF INTEREST, OR THAT THEY HAVE NO CONFLICTS, AT THE START OF THEIR BOARD TERM. THEY ARE ASKED IF THEY NEED TO UPDATE THEIR FORM UNTIL THEIR NEXT TERM BEGINS. THE SECRETARY OF THE BOARD AND EXECUTIVE DIRECTOR MONITOR COMPLIANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 152,266. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 152,266. SPEAKER FEES: PROGRAM SERVICE EXPENSES 12,900. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,900.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THESE PROCESSES HAVE NOT CHANGED DURING THE TAX YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>