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      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>false</FSAudited>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
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      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>570000</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>29236</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>171091</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>92868</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27406</CurrentTaxYear>
        <Total>890601</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>570000</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>29236</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>171091</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>92868</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>27406</CurrentTaxYear>
        <Total>890601</Total>
      </Total170>
      <AmountsSubstContributorsTotal>605790</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>284811</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus2Years>736</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>754</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>106</CurrentTaxYear>
        <Total>1596</Total>
      </GrossInvestmentIncome170>
      <TotalSupport>892197</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>3970204</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.31920</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.31680</PublicSupportPertcentPriorYear>
      <TenPercentTestCurrentYear>X</TenPercentTestCurrentYear>
      <FactsAndCircumstancesTest>THE ORGANIZATION RECEIVED LARGE CONTRIBUTIONS IN 2008 TO HELP FACILITATE THE INMPLEMENTATION OF PROGRAMS. CURRENTLY,T HESE PROGRAMS NOW PROVIDE MOST OF THE REVENUE FOR THE ORGANIZATION. THEREFORE, ALTHOUGH THE ORGANIZATION DOESN'T MET THE 33 1/3% TEST IN 2012 AND 2011, THE ORGANIZATION BELIEVES IT WILL MEET THE 33 1/3 TEST IN 2013.</FactsAndCircumstancesTest>
      <GeneralExplanation>ADDITIONAL INFORMATION HAS BEEN OBTAINED REGARDING DONORS AND CUSTOMERS; THEREFORE, AMOUNTS FOR PRIOR YEAR ON LINES 7A AND 7B HAVE BEEN ADJUSTED TO REFLECT THE ADDITIONAL INFORMATION.</GeneralExplanation>
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        <Depreciation>10556</Depreciation>
        <BookValue>8555</BookValue>
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      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>THE SOCIETY FOR MINIMALLY INVASIVE SPINE SURGERY (SMISS) IS A NON-PROFIT, TAX-EXEMPT, CHARITABLE ORGANIZATION DEVOTED TO IMPROVING THE HEALTH OF PATIENTS WITH SPINAL DISORDERS BY ADVANCING THE HIGHEST QUALITY MINIMALLY INVASIVE SPINAL CARE FOR OUT PATIENTS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>CHIEF EXECUTIVE DIRECTOR REVIEWS 990 PRIOR TO FILING. TAX RETURN AVAILABLE TO BOARD OF DIRECTORS UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UPON REQUEST</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER FEES FOR SERVICES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 11G</ReturnReference>
        <Explanation>CONTRACT SERVICES 1,125 0 1,409 CONTRACT SERVICES 135,195 0 2,200 DATABASE FEES 94,062 0 0 PAYROLL PROCESSING FEE 2,472 824 0 TECHNOLOGY 302 101 0 TECHNOLOGY 22,340 0 0 0 0 0 ANNUAL MEETING AUDIO VISUAL 66,351 0 0 PRODUCTION 33,084 0 0 TEMP HELP 946 0 0 VALUGEN 43,480 0 0 VIDEO PRODUCTION 13,851 0 0 WEBSITE 8,160 0 0</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RECONCILIATION OF CHANGES - OTHER</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9</ReturnReference>
        <Explanation>BOOK / TAX DEPRECIATION DIFFERENCE 459</Explanation>
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</Return>