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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JESSICA SILWICK</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JANE EMMET</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JOSEPH LUKSIC</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>ROBYN HALL</PersonNm>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>STEPHANIE HARRINGTON</PersonNm>
        <TitleTxt>DIR, CONSTITUENT RELATIONS</TitleTxt>
        <BaseCompensationFilingOrgAmt>157109</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>19000</BonusFilingOrganizationAmount>
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        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
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        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>199480</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>HWAN-KYUNG CHUNG</PersonNm>
        <TitleTxt>SOFTWARE ARCHITECT</TitleTxt>
        <BaseCompensationFilingOrgAmt>142200</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>17300</BonusFilingOrganizationAmount>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>MILLIGAN AND SUSSMAN ARE PARTICIPANTS IN A 457(B) DEFERRED COMPENSATION PLAN. THE PLAN ALLOWS FOR EMPLOYEE SALARY DEFERRALS ONLY. THE ORGANIZATION DOES NOT CONTRIBUTE TO THE PLAN.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 7</FormAndLineReferenceDesc>
        <ExplanationTxt>VARIABLE PAY IN PART II.</ExplanationTxt>
      </SupplementalInformationDetail>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>ABET IS COMPRISED OF SOCIETIES THAT HAVE BEEN ADMITTED AS MEMBER SOCIETIES OR ASSOCIATE MEMBER SOCIETIES IN ACCORDANCE WITH PROVISIONS OF THE ABET CONSTITUTION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS IS COMPRISED OF INDIVIDUALS WHO SERVE AS OFFICERS, DIRECTORS, AND REPRESENTATIVES OF THE PUBLIC. THE BOARD OF DELEGATES ARE SELECTED AND APPOINTED BY THE SEPARATE MEMBER SOCIETIES, WITH EACH SOCIETY HAVING AT LEAST ONE BUT NOT MORE THAN THREE DELEGATES. THE BOARD OF DELEGATES NOMINATES AND ELECTS THE OFFICERS OF ABET FROM A GROUP COMPRISED OF PRESENT AND PAST DIRECTORS AND DELEGATES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNANCE AND STRATEGIC DIRECTIVES MUST HAVE THE MAJORITY VOTE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>AN INITIAL REVIEW WAS DONE BY CURRENT TREASURER AND CHIEF EXECUTIVE OFFICER. A REVIEWED COPY WAS PROVIDED TO THE BOARD OF DIRECTORS 10 DAYS PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EVERY YEAR ALL BOARD MEMBERS MUST SIGN A CONFLICT OF INTEREST DOCUMENT THAT ACKNOWLEDGES THEY UNDERSTAND THEIR RESPONSIBILITY TO RECUSE THEMSELVES FROM DISCUSSIONS OR DECISIONS WHERE THEY HAVE A REAL OR PERCEIVED CONFLICT OF INTEREST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>A CONSULTING FIRM SPECIALIZING IN ASSOCIATION MANAGEMENT COMPENSATION IS HIRED EVERY FEW YEARS TO CONDUCT A COMPENSATION STUDY THAT COMPARES SALARIES AND BENEFITS TO SIMILAR ASSOCIATIONS IN THE LOCAL AREA AND MAKE RECOMMENDATIONS. OUR MOST RECENT COMPENSATION STUDY WAS CONDUCTED IN 2021.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OF THE ABOVE DOCUMENTS ARE CURRENTLY AVAILABLE ON A SHAREPOINT WEB SITE THAT ALL DIRECTORS AND PUBLIC MEMBERS HAVE ACCESS TO.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9:</FormAndLineReferenceDesc>
        <ExplanationTxt>CUMULATIVE EFFECT ADJUSTMENT FOR CURRENT EXPECTED CREDIT LOSSES - SEE BELOW 450,000.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9, EXPLANATION:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ESTABLISHED AN ALLOWANCE FOR CREDIT LOSSES DUE TO ACCOUNTING STANDARDS UPDATE 2016-13 AND RECORDED A CUMULATIVE EFFECT ADJUSTMENT OF $450,000 AS OF OCTOBER 1, 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROCESS REMAINS UNCHANGED FROM THE PREVIOUS YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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        <DisregardedEntityName>
          <BusinessNameLine1Txt>ABET FOUNDATION</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>415 NORTH CHARLES STREET</AddressLine1Txt>
          <CityNm>BALTIMORE</CityNm>
          <StateAbbreviationCd>MD</StateAbbreviationCd>
          <ZIPCd>21201</ZIPCd>
        </USAddress>
        <EIN>263542581</EIN>
        <PrimaryActivitiesTxt>PROMOTE AND SUPPORT EDUCATIONAL AND SCIENTIFIC PURPOSES OF ABET</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MD</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 12A, I</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>ABET</BusinessNameLine1Txt>
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