To serve as an association for all Nebraska county officials, the Nebraska Association of County Officials was organized in 1894 and formally incorporated in 1968. It is composed of 93 member counties. The purpose of this organization is to stimulate and contribute continuing improvement of county government throughout the State of Nebraska including specifically increased efficiency and economy and an even higher standard of public service through the medium of county government for the ultimate benefit, common good and general welfare of Nebraska county residents.
NACO is a non-profit organization that serves to represent the interests of all elected and appointed county officials in the state. In its infancy, the association's membership was comprised primarily of commissioners and supervisors. Over time it was expanded to include, serve and represent all 15 offices within county government.
The base membership of NACO is each of Nebraska's 93 counties, which voluntarily contribute annual dues for the operation of the association. Each elected and appointed county official in each member county is entitled to the services of NACO by virtue of holding his or her respective office.
General affairs of NACO are managed by a 19-member Board of Directors, four of which members are elected by the association membership as a whole to serve as executive officers. Composition of the Board, in addition to the four executive officers, includes one representative each from the three counties with populations greater than 150,000 (Douglas, Lancaster, and Sarpy), the five NACO district associations, and the seven affiliate associations whose respective members hold an elected county office.