﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.irs.gov/efile" returnVersion="2024v5.5">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-06T16:08:58-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-08-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>521711839</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>COUNCILOR BUCHANAN &amp; MITCHELL PC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>7910 WOODMONT AVE STE 500</AddressLine1Txt>
        <CityNm>BETHESDA</CityNm>
        <StateAbbreviationCd>MD</StateAbbreviationCd>
        <ZIPCd>20814</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-09-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>112420729</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>AMERICAN COLLEGE OF ORAL AND</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>MAXILLOFACIAL SURGEONS</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>AMER</BusinessNameControlTxt>
      <PhoneNum>2023671182</PhoneNum>
      <USAddress>
        <AddressLine1Txt>2001 K ST NW 300</AddressLine1Txt>
        <CityNm>WASHINGTON</CityNm>
        <StateAbbreviationCd>DC</StateAbbreviationCd>
        <ZIPCd>20006</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>KURT GALLAGHER</PersonNm>
      <PersonTitleTxt>EXECUTIVE DIRECTOR</PersonTitleTxt>
      <PhoneNum>2023671182</PhoneNum>
      <SignatureDt>2026-04-03</SignatureDt>
      <DiscussWithPaidPreparerInd>1</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>1</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>DANIEL L WEAVER</PreparerPersonNm>
      <PTIN>P01249346</PTIN>
      <PhoneNum>3019860600</PhoneNum>
      <PreparationDt>2026-04-03</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="4">
    <IRS990 documentId="RetDoc1038000001" referenceDocumentId="RetDoc1044400001">
      <PrincipalOfficerNm>KURT GALLAGHER</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2001 K ST NW 300</AddressLine1Txt>
        <CityNm>WASHINGTON</CityNm>
        <StateAbbreviationCd>DC</StateAbbreviationCd>
        <ZIPCd>20006</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1508231</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>0</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.ACOMS.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1978</FormationYr>
      <LegalDomicileStateCd>NY</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE MISSION OF THE AMERICAN COLLEGE OF ORAL AND MAXILLOFACIAL SURGEONS IS TO ENHANCE SURGICAL EXCELLENCE THROUGH EDUCATION AND TO PROMOTE FELLOWSHIP AMONGST ORAL AND MAXILLOFACIAL SURGEONS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>12</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>0</TotalEmployeeCnt>
      <TotalVolunteersCnt>30</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <NetUnrelatedBusTxblIncmAmt>0</NetUnrelatedBusTxblIncmAmt>
      <PYContributionsGrantsAmt>7945</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>0</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>979638</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1179992</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>13689</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>46817</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>24773</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>45142</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1026045</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1271951</CYTotalRevenueAmt>
      <PYGrantsAndSimilarPaidAmt>5000</PYGrantsAndSimilarPaidAmt>
      <CYGrantsAndSimilarPaidAmt>2460</CYGrantsAndSimilarPaidAmt>
      <PYBenefitsPaidToMembersAmt>0</PYBenefitsPaidToMembersAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>0</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>0</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>0</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>0</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1020434</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1253388</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1025434</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1255848</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>611</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>16103</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1717615</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1465436</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>451804</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>132187</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1265811</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1333249</NetAssetsOrFundBalancesEOYAmt>
      <MissionDesc>TO ENHANCE SURGICAL EXCELLENCE THROUGH EDUCATION AND TO PROMOTE FELLOWSHIP AMONGST ORAL AND MAXILLOFACIAL SURGEONS.</MissionDesc>
      <SignificantNewProgramSrvcInd>0</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>0</SignificantChangeInd>
      <ExpenseAmt>389441</ExpenseAmt>
      <GrantAmt>0</GrantAmt>
      <RevenueAmt>586350</RevenueAmt>
      <Desc>ANNUAL CONFERENCE - THE ANNUAL SCIENTIFIC CONFERENCE AND EXHIBITION IS A THREE-DAY EDUCATIONAL MEETING CONSISTING OF CLASSROOM LECTURES ADDRESSING TOPICS FROM ACROSS THE ORAL AND MAXILLOFACIAL SURGEONS' SCOPE OF PRACTICE. TOPICS COVERED INCLUDE IMPLANTOLOGY AND DENTOALVEOLAR SURGERY, ANESTHESIA AND MEDICINE, ORTHOGNATHIC SURGERY, TMD MANAGEMENT, TRAUMA, HEAD AND NECK CANCER AND RECONSTRUCTION, FACIAL COSMETIC SURGERY, AND MORE. THE CONFERENCE GENERALLY SERVES AS THE ANNUAL MEETING OF THE MEMBERS, AS REQUIRED BY ACOMS'S BYLAWS. DURING THIS FISCAL YEAR, ACOMS HELD TWO ANNUAL CONFERENCES, ORGANIZED ONCE PER CALENDAR YEAR: ONE IN OCTOBER 2024 AND ONE IN MAY 2025.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>350779</ExpenseAmt>
        <GrantAmt>2460</GrantAmt>
        <RevenueAmt>594847</RevenueAmt>
        <Desc>OTHER MEETINGS AND EDUCATIONAL COURSES - OTHER IN-PERSON MEETINGS GENERALLY INCLUDE A HANDS-ON FACIAL COSMETIC SURGERY COURSE AND A WINTER MEETING HELD IN FEBRUARY OR MARCH. ACOMS ALSO ORGANIZES AN ANNUAL RESIDENTS MEETING IN THE FALL TO BRING TOGETHER THOSE TRAINING IN RESIDENCY PROGRAMS AS WELL AS A VIRTUAL ORAL EXAM PREPARATION COURSE TO ASSIST RESIDENTS IN PREPARING FOR THEIR BOARD EXAMINATION. ACOMS CONTINUED YEAR-ROUND VIRTUAL EDUCATIONAL OFFERINGS UNDER THE ACOMS ANYWHERE PROGRAM THAT EXPANDED ITS LIBRARY OF PRE-RECORDED EDUCATIONAL MODULES. THE ACOMS ANYWHERE CONTENT PRESENTS ON CONTEMPORARY TOPICS IMPORTANT FOR ORAL AND MAXILLOFACIAL SURGEONS IN ALL PHASES OF THEIR CAREER, INCLUDING ON HEAD AND NECK PROCEDURES, SURGICAL COMPLICATIONS, IMPLANTS, ANESTHESIA, AND RECONSTRUCTION.</Desc>
      </ProgSrvcAccomActy2Grp>
      <TotalProgramServiceExpensesAmt>740220</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc1039100001">1</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd>0</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>0</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>0</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>0</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc1040000001">0</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc1040000001">0</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc1040000001">0</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc1040000001">0</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd>1</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc1040000001">1</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc1040000001">0</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc1040000001">0</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc1040000001">0</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc1040000001">0</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc1040000001">1</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">1</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc1040000001">0</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>0</SchoolOperatingInd>
      <ForeignOfficeInd>0</ForeignOfficeInd>
      <ForeignActivitiesInd>0</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>0</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>0</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd>0</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd>0</FundraisingActivitiesInd>
      <GamingActivitiesInd>0</GamingActivitiesInd>
      <OperateHospitalInd>0</OperateHospitalInd>
      <GrantsToOrganizationsInd>0</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>0</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>0</ScheduleJRequiredInd>
      <TaxExemptBondsInd>0</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>0</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>0</PYExcessBenefitTransInd>
      <LoanOutstandingInd>0</LoanOutstandingInd>
      <GrantToRelatedPersonInd>0</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>0</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>0</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>0</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>0</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>0</DeductibleArtContributionInd>
      <TerminateOperationsInd>0</TerminateOperationsInd>
      <PartialLiquidationInd>0</PartialLiquidationInd>
      <DisregardedEntityInd>0</DisregardedEntityInd>
      <RelatedEntityInd>0</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>0</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>0</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>0</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>1</ScheduleORequiredInd>
      <IRPDocumentCnt>4</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>1</BackupWthldComplianceInd>
      <EmployeeCnt>0</EmployeeCnt>
      <UnrelatedBusIncmOverLimitInd>0</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>0</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>0</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>0</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>0</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>0</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>0</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>0</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>0</PayPremiumsPrsnlBnftCntrctInd>
      <IndoorTanningServicesInd>0</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>0</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>0</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>12</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>0</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>1</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>0</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>0</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>1</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>1</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>0</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>1</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>1</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>0</OfficerMailingAddressInd>
      <LocalChaptersInd>0</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>1</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>1</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>1</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>1</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>1</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>1</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>0</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>0</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>0</InvestmentInJointVentureInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <BusinessName>
          <BusinessNameLine1Txt>SMITHBUCKLIN CORPORATION</BusinessNameLine1Txt>
        </BusinessName>
        <PhoneNum>2023671182</PhoneNum>
        <USAddress>
          <AddressLine1Txt>2001 K ST NW 300</AddressLine1Txt>
          <CityNm>WASHINGTON</CityNm>
          <StateAbbreviationCd>DC</StateAbbreviationCd>
          <ZIPCd>20006</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>RUI FERNANDES</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MELISSA AMUNDSON</PersonNm>
        <TitleTxt>PRESIDENT-ELECT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KEVIN ARCE</PersonNm>
        <TitleTxt>VICE PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JASJIT K DILLON</PersonNm>
        <TitleTxt>SECRETARY / TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>FAISAL A QUERESHY</PersonNm>
        <TitleTxt>IMMEDIATE PAST PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>CORY RESNICK</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DANIEL J MEARA</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ELDA FISHER</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KELLY KENNEDY</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>THOMAS SCHLIEVE</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DONITA DYALRAM</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>W BRADFORD WILLIAMS</PersonNm>
        <TitleTxt>REGENT</TitleTxt>
        <AverageHoursPerWeekRt>1.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KURT GALLAGHER CAE</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>20.00</AverageHoursPerWeekRt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>0</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>0</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>SMITHBUCKLIN</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>2001 K ST NW STE 300</AddressLine1Txt>
            <CityNm>WASHINGTON</CityNm>
            <StateAbbreviationCd>DC</StateAbbreviationCd>
            <ZIPCd>20006</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>MANAGEMENT AND EXE COMP</ServicesDesc>
        <CompensationAmt>863486</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <BusinessName>
            <BusinessNameLine1Txt>BIG SKY RESORT</BusinessNameLine1Txt>
          </BusinessName>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>50 BIG SKY RESORT RD</AddressLine1Txt>
            <CityNm>BIG SKY</CityNm>
            <StateAbbreviationCd>MT</StateAbbreviationCd>
            <ZIPCd>59716</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>AV &amp; CATERING</ServicesDesc>
        <CompensationAmt>101669</CompensationAmt>
      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>2</CntrctRcvdGreaterThan100KCnt>
      <ProgramServiceRevenueGrp>
        <Desc>OTHER MEETINGS</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>593642</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>593642</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>514385</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>514385</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>ANNUAL CONFERENCE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>71965</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>71965</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1179992</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>43123</TotalRevenueColumnAmt>
        <ExclusionAmt>43123</ExclusionAmt>
      </InvestmentIncomeGrp>
      <RoyaltiesRevenueGrp>
        <TotalRevenueColumnAmt>43937</TotalRevenueColumnAmt>
        <ExclusionAmt>43937</ExclusionAmt>
      </RoyaltiesRevenueGrp>
      <GrossAmountSalesAssetsGrp>
        <SecuritiesAmt>239974</SecuritiesAmt>
      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
        <SecuritiesAmt>236280</SecuritiesAmt>
      </LessCostOthBasisSalesExpnssGrp>
      <GainOrLossGrp>
        <SecuritiesAmt>3694</SecuritiesAmt>
      </GainOrLossGrp>
      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>3694</TotalRevenueColumnAmt>
        <ExclusionAmt>3694</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>MISCELLANEOUS REVENUE</Desc>
        <BusinessCd>900099</BusinessCd>
        <TotalRevenueColumnAmt>1205</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1205</RelatedOrExemptFuncIncomeAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueTotalAmt>1205</OtherRevenueTotalAmt>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1271951</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1181197</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>90754</ExclusionAmt>
      </TotalRevenueGrp>
      <GrantsToDomesticIndividualsGrp>
        <TotalAmt>2460</TotalAmt>
        <ProgramServicesAmt>2460</ProgramServicesAmt>
      </GrantsToDomesticIndividualsGrp>
      <FeesForServicesManagementGrp>
        <TotalAmt>770072</TotalAmt>
        <ProgramServicesAmt>391450</ProgramServicesAmt>
        <ManagementAndGeneralAmt>378622</ManagementAndGeneralAmt>
      </FeesForServicesManagementGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>18700</TotalAmt>
        <ManagementAndGeneralAmt>18700</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForSrvcInvstMgmntFeesGrp>
        <TotalAmt>14869</TotalAmt>
        <ManagementAndGeneralAmt>14869</ManagementAndGeneralAmt>
      </FeesForSrvcInvstMgmntFeesGrp>
      <FeesForServicesOtherGrp>
        <TotalAmt>53244</TotalAmt>
        <ProgramServicesAmt>7625</ProgramServicesAmt>
        <ManagementAndGeneralAmt>45619</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>8587</TotalAmt>
        <ProgramServicesAmt>6441</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2146</ManagementAndGeneralAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>17737</TotalAmt>
        <ProgramServicesAmt>6753</ProgramServicesAmt>
        <ManagementAndGeneralAmt>10984</ManagementAndGeneralAmt>
      </OfficeExpensesGrp>
      <TravelGrp>
        <TotalAmt>100774</TotalAmt>
        <ProgramServicesAmt>70795</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29979</ManagementAndGeneralAmt>
      </TravelGrp>
      <ConferencesMeetingsGrp>
        <TotalAmt>262205</TotalAmt>
        <ProgramServicesAmt>253503</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8702</ManagementAndGeneralAmt>
      </ConferencesMeetingsGrp>
      <InsuranceGrp>
        <TotalAmt>6100</TotalAmt>
        <ProgramServicesAmt>851</ProgramServicesAmt>
        <ManagementAndGeneralAmt>5249</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>MISCELLANEOUS</Desc>
        <TotalAmt>1100</TotalAmt>
        <ProgramServicesAmt>342</ProgramServicesAmt>
        <ManagementAndGeneralAmt>758</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1255848</TotalAmt>
        <ProgramServicesAmt>740220</ProgramServicesAmt>
        <ManagementAndGeneralAmt>515628</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>523386</BOYAmt>
        <EOYAmt>213053</EOYAmt>
      </CashNonInterestBearingGrp>
      <AccountsReceivableGrp>
        <BOYAmt>15967</BOYAmt>
        <EOYAmt>6485</EOYAmt>
      </AccountsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>130858</BOYAmt>
        <EOYAmt>115210</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>16000</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>16000</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsPubTradedSecGrp>
        <BOYAmt>1047404</BOYAmt>
        <EOYAmt>1130688</EOYAmt>
      </InvestmentsPubTradedSecGrp>
      <TotalAssetsGrp>
        <BOYAmt>1717615</BOYAmt>
        <EOYAmt>1465436</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>26069</BOYAmt>
        <EOYAmt>7189</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>425735</BOYAmt>
        <EOYAmt>124998</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>451804</BOYAmt>
        <EOYAmt>132187</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1199538</BOYAmt>
        <EOYAmt>1259898</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>66273</BOYAmt>
        <EOYAmt>73351</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1265811</BOYAmt>
        <EOYAmt>1333249</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1717615</BOYAmt>
        <EOYAmt>1465436</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>16103</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>51335</NetUnrlzdGainsLossesInvstAmt>
      <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>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>4290</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>800</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1425</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>7945</CurrentTaxYearMinus1YearAmt>
        <TotalAmt>14460</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>721876</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1202029</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1148144</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>979638</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1179992</CurrentTaxYearAmt>
        <TotalAmt>5231679</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>726166</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1202829</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1149569</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>987583</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1179992</CurrentTaxYearAmt>
        <TotalAmt>5246139</TotalAmt>
      </Total509Grp>
      <AmountsRcvdDsqlfyPersonGrp>
        <TotalAmt>0</TotalAmt>
      </AmountsRcvdDsqlfyPersonGrp>
      <SubstantialContributorsAmtGrp>
        <TotalAmt>0</TotalAmt>
      </SubstantialContributorsAmtGrp>
      <SubstAndDsqlfyPrsnsTotGrp>
        <TotalAmt>0</TotalAmt>
      </SubstAndDsqlfyPrsnsTotGrp>
      <PublicSupportTotal509Amt>5246139</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>55668</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57994</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60078</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58296</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>87060</CurrentTaxYearAmt>
        <TotalAmt>319096</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>55668</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>57994</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>60078</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>58296</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>87060</CurrentTaxYearAmt>
        <TotalAmt>319096</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <OtherIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>707</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1091</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearAmt>1205</CurrentTaxYearAmt>
        <TotalAmt>3003</TotalAmt>
      </OtherIncome509Grp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>782541</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>1261914</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1209647</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>1045879</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1268257</CurrentTaxYearAmt>
        <TotalAmt>5568238</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.94220</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.94730</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.05730</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.05160</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME:</FormAndLineReferenceDesc>
        <ExplanationTxt>MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 707. 2021 AMOUNT: $ 1,091. 2024 AMOUNT: $ 1,205.</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>66273</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>9325</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>5192</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>70406</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>60403</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>10870</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>5000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>66273</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>63942</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>1461</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>5000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>60403</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>80000</BeginningYearBalanceAmt>
        <ContributionsAmt>800</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-11858</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>5000</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>63942</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>77162</BeginningYearBalanceAmt>
        <ContributionsAmt>350</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>6220</InvestmentEarningsOrLossesAmt>
        <GrantsOrScholarshipsAmt>3732</GrantsOrScholarshipsAmt>
        <EndYearBalanceAmt>80000</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>0.28980</BoardDesignatedBalanceEOYPct>
      <PrmnntEndowmentBalanceEOYPct>0.71020</PrmnntEndowmentBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>0</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>0</EndowmentsHeldRelatedOrgInd>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>16000</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>16000</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1308417</TotalRevEtcAuditedFinclStmtAmt>
      <NetUnrealizedGainsInvstAmt>51335</NetUnrealizedGainsInvstAmt>
      <RevenueNotReportedAmt>51335</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1257082</RevenueSubtotalAmt>
      <InvestmentExpensesNotIncldAmt>14869</InvestmentExpensesNotIncldAmt>
      <RevenueNotReportedFinclStmtAmt>14869</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>1271951</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1240979</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesNotReportedAmt>0</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1240979</ExpensesSubtotalAmt>
      <InvestmentExpensesNotIncld2Amt>14869</InvestmentExpensesNotIncld2Amt>
      <ExpensesNotRptFinclStmtAmt>14869</ExpensesNotRptFinclStmtAmt>
      <TotalExpensesPerForm990Amt>1255848</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 PRIOR TO FILING.</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 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>