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        <FormAndLineReferenceDesc>PART II</FormAndLineReferenceDesc>
        <ExplanationTxt>THE STAFF ADMINISTRATOR OF NAAC IS AN EMPLOYEE OF DIRECTORS COMMERCIAL CORPORATION (DCC), A WHOLLY OWNED SUBSIDIARY OF THE NATIONAL ASSOCIATION OF COLLEGIATE DIRECTORS OF ATHLETICS (NACDA). ONE OF THEIR DUTIES AT DCC IS TO PROVIDE ORGANIZATIONAL ASSISTANCE TO NAAC. FOR THIS AND OTHER SERVICES, NAAC PAYS DCC AN ANNUAL MANAGEMENT FEE OF $44,219.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>NAAC DELEGATED MANAGEMENT DUTIES TO THE DIRECTORS COMMERCIAL CORP. (DCC), A WHOLLY OWNED SUBSIDIARY OF THE NATIONAL ASSOCIATION OF COLLEGIATE DIRECTORS OF ATHLETICS (NACDA). IN 2023 NAAC PAID DCC $44,219 FOR THESE SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>NAAC HAD 1,175 DUES PAYING MEMBERS IN 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE VOTING MEMBERS ANNUALLY ELECT NEW MEMBERS OF THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>BY-LAW CHANGES REQUIRE A VOTE BY THE MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS PREPARED BY AN INDEPENDENT CPA FIRM. ALTHOUGH THE OFFICERS AND DIRECTORS OF NAAC ROUTINELY REVIEW THE FINANCIAL STATEMENTS UPON WHICH THIS FORM 990 IS BASED, ONLY CERTAIN OFFICERS OF NAAC AND ITS MANAGEMENT COMPANY REVIEW THE FORM 990 ITSELF.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>NAAC MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>
