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        <PersonNm>Gary Scherer</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Terry Boose</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Armond Budish</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Sabrina Christian-Bennett</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Ron Amstutz</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Tony Anderson</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Joe Antram</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Bryan Davis</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Dick Gould</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Thomas Graham</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Mike Halleck</PersonNm>
        <TitleTxt>Board of Directors</TitleTxt>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Lenny Eliason</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Jeffrey Fix</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Pete Gerken</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Chris Abbuhl</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Tom Whiston</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Deborah Lieberman</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Denise Driehaus</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Julie Ehemann</PersonNm>
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      <Form990PartVIISectionAGrp>
        <PersonNm>Tim Bubb</PersonNm>
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      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>Glenn Miller</PersonNm>
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        <ManagementAndGeneralAmt>14775</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>2552747</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>18602</ManagementAndGeneralAmt>
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      <FeesForServicesAccountingGrp>
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        <ManagementAndGeneralAmt>26130</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>7689</ProgramServicesAmt>
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        <ManagementAndGeneralAmt>113394</ManagementAndGeneralAmt>
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        <ProgramServicesAmt>14704</ProgramServicesAmt>
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        <ProgramServicesAmt>5875</ProgramServicesAmt>
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        <ProgramServicesAmt>61948</ProgramServicesAmt>
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      <OtherExpensesGrp>
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        <ProgramServicesAmt>31231</ProgramServicesAmt>
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        <EOYAmt>7621353</EOYAmt>
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      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
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        <OtherCostOrOtherBasisAmt>269148</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>189453</DepreciationAmt>
        <BookValueAmt>79695</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>79695</TotalBookValueLandBuildingsAmt>
      <CloselyHeldEquityInterestsGrp>
        <BookValueAmt>997468</BookValueAmt>
        <MethodValuationCd>C</MethodValuationCd>
      </CloselyHeldEquityInterestsGrp>
      <TotalBookValueSecuritiesAmt>997468</TotalBookValueSecuritiesAmt>
      <TotalRevEtcAuditedFinclStmtAmt>6705022</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>6705022</RevenueSubtotalAmt>
      <OtherRevenuesNotIncludedAmt>-238521</OtherRevenuesNotIncludedAmt>
      <RevenueNotReportedFinclStmtAmt>-238521</RevenueNotReportedFinclStmtAmt>
      <TotalRevenuePerForm990Amt>6466501</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>6667887</TotExpnsEtcAuditedFinclStmtAmt>
      <OtherExpensesIncludedAmt>238521</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>238521</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>6429366</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>6429366</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other revenues included on Form 990 (Part XI, line 4b)</FormAndLineReferenceDesc>
        <ExplanationTxt>Investment losses reported as expenses, rather than negative income.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other expenses not included on Form 990 (Part XII, line 2d)</FormAndLineReferenceDesc>
        <ExplanationTxt>Investment losses reported as expenses, rather than negative income.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="990J">
      <ClubDuesOrFeesInd>X</ClubDuesOrFeesInd>
      <WrittenPolicyRefTAndEExpnssInd>true</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>true</SubstantiationRequiredInd>
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <CompensationSurveyInd>X</CompensationSurveyInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Cheryl Subler</PersonNm>
        <TitleTxt>Executive Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>154350</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>140</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>2820</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>16014</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>18352</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>191676</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>John Leutz</PersonNm>
        <TitleTxt>Assistant Director</TitleTxt>
        <BaseCompensationFilingOrgAmt>132300</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>139</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>-542</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>13536</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>9501</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>154934</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>John Brownlee</PersonNm>
        <TitleTxt>Managing Director Prop &amp; Casualty</TitleTxt>
        <BaseCompensationFilingOrgAmt>149350</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>140</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>2010</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>15250</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>10481</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>177231</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Mike Kindell</PersonNm>
        <TitleTxt>Managing Director Health</TitleTxt>
        <BaseCompensationFilingOrgAmt>140000</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>3371</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>3202</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>15178</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>26491</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>188242</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Elizabeth Miller</PersonNm>
        <TitleTxt>CORSA Claim and Litigation Manager</TitleTxt>
        <BaseCompensationFilingOrgAmt>119665</BaseCompensationFilingOrgAmt>
        <BonusFilingOrganizationAmount>140</BonusFilingOrganizationAmount>
        <OtherCompensationFilingOrgAmt>2008</OtherCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>12537</DeferredCompensationFlngOrgAmt>
        <NontaxableBenefitsFilingOrgAmt>21595</NontaxableBenefitsFilingOrgAmt>
        <TotalCompensationFilingOrgAmt>155945</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="990L">
      <BusTrInvolveInterestedPrsnGrp>
        <NameOfInterested>
          <PersonNm>Hannah L McKee</PersonNm>
        </NameOfInterested>
        <RelationshipDescriptionTxt>Family member of Officer</RelationshipDescriptionTxt>
        <TransactionAmt>82132</TransactionAmt>
        <TransactionDesc>Employment</TransactionDesc>
        <SharingOfRevenuesInd>false</SharingOfRevenuesInd>
      </BusTrInvolveInterestedPrsnGrp>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="990O">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Members or stockholder classes and rights Part VI line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>There are four classes of membership in the County Commissioners Association of Ohio. The four classes or types of membership are county/active, associate, sustaining and life.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>The officers of the Association shall be elected annually by active members of the Association at its annual meeting. Only active members shall be empowered to vote or to hold office.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>The 990 is reviewed by management and the Executive Director before it is signed and filed with the Internal Revenue Service.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee shall employ and fix the compensation of the Executive Director. The Board of Directors shall employ and fix the compensation of the Managing Director, Property and Casualty.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Director shall employ and fix the compensation of the staff subject to the approved pay ranges (pay bands) established by the Boards Coordinating Council (BBC).</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>Public information about the association, including By-Laws, are available on the associations website.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="990R">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>CCAO Research &amp;Educ Foundation</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>209 East State Street</AddressLine1Txt>
          <CityNm>Columbus</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43215</ZIPCd>
        </USAddress>
        <EIN>311317309</EIN>
        <PrimaryActivitiesTxt>Research &amp; Education</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501c3</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>The Organization</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedOrgTxblPartnershipGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>County Governance Facility</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>209 East State Street</AddressLine1Txt>
          <CityNm>Columbus</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43215</ZIPCd>
        </USAddress>
        <EIN>262830093</EIN>
        <PrimaryActivitiesTxt>Real Estate</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <PredominantIncomeTypeTxt>Investment</PredominantIncomeTypeTxt>
        <ShareOfTotalIncomeAmt>84811</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>996968</ShareOfEOYAssetsAmt>
        <DisproportionateAllocationsInd>false</DisproportionateAllocationsInd>
        <GeneralOrManagingPartnerInd>true</GeneralOrManagingPartnerInd>
        <OwnershipPct>0.33330</OwnershipPct>
      </IdRelatedOrgTxblPartnershipGrp>
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>CCAO Service Corporation</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>209 East State Street</AddressLine1Txt>
          <CityNm>Columbus</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>43215</ZIPCd>
        </USAddress>
        <EIN>311317310</EIN>
        <PrimaryActivitiesTxt>Management Services</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>OH</LegalDomicileStateCd>
        <DirectControllingNACd>N/A</DirectControllingNACd>
        <EntityTypeTxt>C Corp</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>902943</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>1699017</ShareOfEOYAssetsAmt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>false</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>true</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>false</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>false</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>true</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>false</TransferFromOtherOrgInd>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>County Governance Facility</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>k</TransactionTypeTxt>
        <InvolvedAmt>254386</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cost</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>CCAO Service Corporation</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
        <InvolvedAmt>426401</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>Cost</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
    </IRS990ScheduleR>
  </ReturnData>
</Return>