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        <Desc>Experiential Events include a variety of free events throughout the year for residents, visitors, and businesses. Events included are High Style featuring the arts from fashion to culinary and everything in between, 50 outdoor concerts, July 4th concert and fireworks, Highlands Heritage Day celebrating local history, Halloween on Main, Light Up the Park and Main to open the holiday season, Highlands Christmas Parade and Santa in the Park as well as Leadership Highlands.</Desc>
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      <TravelGrp>
        <TotalAmt>18961</TotalAmt>
        <ProgramServicesAmt>7586</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11375</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <ConferencesMeetingsGrp>
        <TotalAmt>18963</TotalAmt>
        <ProgramServicesAmt>7587</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11376</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <DepreciationDepletionGrp>
        <TotalAmt>11566</TotalAmt>
        <ProgramServicesAmt>0</ProgramServicesAmt>
        <ManagementAndGeneralAmt>11566</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>3645</TotalAmt>
        <ProgramServicesAmt>2264</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1381</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>Repairs and Maintenance</Desc>
        <TotalAmt>48629</TotalAmt>
        <ProgramServicesAmt>25576</ProgramServicesAmt>
        <ManagementAndGeneralAmt>23053</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Campaigns and Initiatives</Desc>
        <TotalAmt>94023</TotalAmt>
        <ProgramServicesAmt>94023</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Production and Fulfillment</Desc>
        <TotalAmt>147929</TotalAmt>
        <ProgramServicesAmt>147929</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <OtherExpensesGrp>
        <Desc>Marketing Resources</Desc>
        <TotalAmt>18644</TotalAmt>
        <ProgramServicesAmt>18644</ProgramServicesAmt>
        <ManagementAndGeneralAmt>0</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>55305</TotalAmt>
        <ProgramServicesAmt>46398</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8907</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
      </AllOtherExpensesGrp>
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        <TotalAmt>1721515</TotalAmt>
        <ProgramServicesAmt>1410896</ProgramServicesAmt>
        <ManagementAndGeneralAmt>310619</ManagementAndGeneralAmt>
        <FundraisingAmt>0</FundraisingAmt>
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      <CashNonInterestBearingGrp>
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        <EOYAmt>525164</EOYAmt>
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      <SavingsAndTempCashInvstGrp>
        <EOYAmt>539275</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <AccountsReceivableGrp>
        <BOYAmt>154165</BOYAmt>
        <EOYAmt>272564</EOYAmt>
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      <PrepaidExpensesDefrdChargesGrp>
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        <EOYAmt>119150</EOYAmt>
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      <LandBldgEquipBasisNetGrp>
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        <EOYAmt>120167</EOYAmt>
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        <BOYAmt>1541760</BOYAmt>
        <EOYAmt>1576320</EOYAmt>
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      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>28730</BOYAmt>
        <EOYAmt>16409</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>-808</BOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>27922</BOYAmt>
        <EOYAmt>16409</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1513838</BOYAmt>
        <EOYAmt>1559911</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1513838</BOYAmt>
        <EOYAmt>1559911</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1541760</BOYAmt>
        <EOYAmt>1576320</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-104680</ReconcilationRevenueExpnssAmt>
      <DonatedServicesAndUseFcltsAmt>6928</DonatedServicesAndUseFcltsAmt>
      <PriorPeriodAdjustmentsAmt>143825</PriorPeriodAdjustmentsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleB documentId="IRS990ScheduleB-01">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="IRS990ScheduleC-01">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="IRS990ScheduleD-01" softwareId="23017509">
      <LandGrp>
        <InvestmentCostOrOtherBasisAmt>0</InvestmentCostOrOtherBasisAmt>
        <BookValueAmt>0</BookValueAmt>
      </LandGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>56234</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>7881</DepreciationAmt>
        <BookValueAmt>48353</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>94130</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>22316</DepreciationAmt>
        <BookValueAmt>71814</BookValueAmt>
      </EquipmentGrp>
      <TotalBookValueLandBuildingsAmt>120167</TotalBookValueLandBuildingsAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <TotalRevEtcAuditedFinclStmtAmt>1677066</TotalRevEtcAuditedFinclStmtAmt>
      <DonatedServicesAndUseFcltsAmt>46928</DonatedServicesAndUseFcltsAmt>
      <OtherRevenueAmt>13303</OtherRevenueAmt>
      <RevenueNotReportedAmt>60231</RevenueNotReportedAmt>
      <RevenueSubtotalAmt>1616835</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1616835</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1774818</TotExpnsEtcAuditedFinclStmtAmt>
      <DonatedServicesUseFcltsAmt>40000</DonatedServicesUseFcltsAmt>
      <OtherExpensesIncludedAmt>13303</OtherExpensesIncludedAmt>
      <ExpensesNotReportedAmt>53303</ExpensesNotReportedAmt>
      <ExpensesSubtotalAmt>1721515</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1721515</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt X, Line 2</FormAndLineReferenceDesc>
        <ExplanationTxt>Highlands Chamber of Commerce is exempt from federal income taxes under 501(c)(6) of the Internal Revenue Code. Under the Code, however, income from certain activities not related to the organizations tax-exempt purpose may be subject to taxation as unrelated business income. The organization had no income from unrelated business activities in 2023-24 and was, therefore, not required to file Federal Form 990-T (Exempt Organization Business Income Tax Return). The organization believes that it has appropriate support for all tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XI, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt XII, Line 2d</FormAndLineReferenceDesc>
        <ExplanationTxt>Cost of Goods Sold</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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      <GrantRecordsMaintainedInd>true</GrantRecordsMaintainedInd>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Friends of Founders Park</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>411 Pine Street</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>474144794</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>22500</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>The Bascom</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>323 Franklin Road</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>562093546</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>20000</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Mountain Theatre Company</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 896</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>566060841</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>50000</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Performing Arts Center Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 296</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>562155282</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>30000</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Highlands Historical Society</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 670</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>561242178</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>10000</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Highlands Festivals Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 2713</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>824627519</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>250000</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Highlands Motoring Festivals Inc</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 442</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>264597331</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>20000</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <RecipientTable>
        <RecipientBusinessName>
          <BusinessNameLine1Txt>Mountain Top Rotary</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>PO Box 372</AddressLine1Txt>
          <CityNm>Highlands</CityNm>
          <StateAbbreviationCd>NC</StateAbbreviationCd>
          <ZIPCd>28741</ZIPCd>
        </USAddress>
        <RecipientEIN>820540370</RecipientEIN>
        <IRCSectionDesc>501c3</IRCSectionDesc>
        <CashGrantAmt>16000</CashGrantAmt>
        <PurposeOfGrantTxt>Marketing/Tourism Sponsorship</PurposeOfGrantTxt>
      </RecipientTable>
      <Total501c3OrgCnt>8</Total501c3OrgCnt>
    </IRS990ScheduleI>
    <IRS990ScheduleO documentId="IRS990ScheduleO-01" softwareId="23017509">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>The Highlands Area Chamber of Commerces bylaws were updated in 2023.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 11b</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990 is prepared by a CPA firm and reviewed by management and the Treasurer. The Treasurer presents to the Executive Committee for revisions and final approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>Enforced as necessary. Any Board Member with a conflict of interest on any specific issue informs the Board and abstans from voting on the issue.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>The Executive Committee conducts reviews for the Executive Director and determines salary with board approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>All staff overseen by the Executive Director have annual reviews with the Executive Director. New hires have a 30 day, 60 day, and 90 day review with the ED. Compensation for all staff is part of the budgeting process, which is reviewed by the Finance Committee and provided to the Board of Directors for approval.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 18</FormAndLineReferenceDesc>
        <ExplanationTxt>The Form 990s are available on the websites of many charity watchdog organizations and upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The governing documents are available upon request.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Pt VI, Line 6</FormAndLineReferenceDesc>
        <ExplanationTxt>The Highlands Area Chamber of Commerce has members and receives membership dues.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other</FormAndLineReferenceDesc>
        <ExplanationTxt>Prior period adjustment is due to the identification of a receivable in the prior year that had not been recognized prior to the preparation of the 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Branding 37247. 34168. 3079. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Publisher 10505. 0. 10505. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Housekeeping 7500. 0. 7500. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Member Services 8287. 0. 8287. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Photography 7060. 0. 7060. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Event Labor 128039. 128039. 0. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990, Part IX, Line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>Other Contract Labor 2368. 0. 2368. 0.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>