The Nebraska Association of County Officials 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. With the exception of the executive officers, who may hold each office for one calendar year, members of the Board may serve for three consecutive two-year terms.

Regular meetings of the Board are held each January and May, with a third meeting held in conjunction with the annual NACO conference. Special meetings may be called as necessary.

As prescribed by its written bylaws, the association maintains a principal office in Lincoln, Nebraska's capital city. Planning and administering of association activities is the responsibility of an appointed executive director, who is selected by and accountable to the NACO Board of Directors.