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    <Timestamp>2012-08-14T11:24:42-05:00</Timestamp>
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        <BusinessNameLine1>SARA E SMITH CPA</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>PO BOX 28</AddressLine1>
        <City>HARBOR SPRINGS</City>
        <State>MI</State>
        <ZIPCode>497400028</ZIPCode>
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        <BusinessNameLine1>HARBOR SPRINGS CHAMBER OF COMMERCE</BusinessNameLine1>
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      <Phone>2315267999</Phone>
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        <AddressLine1>368 EAST MAIN STREET</AddressLine1>
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        <State>MI</State>
        <ZIPCode>49740</ZIPCode>
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    <Officer>
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      <Title>TREASURER</Title>
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      <DateSigned>2012-08-06</DateSigned>
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    <Preparer>
      <Name>SARA E SMITH CPA</Name>
      <Phone>2315266671</Phone>
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      <SelfEmployed>X</SelfEmployed>
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        <State>MI</State>
        <ZIPCode>49740</ZIPCode>
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      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
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      <StateLegalDomicile>MI</StateLegalDomicile>
      <ActivityOrMissionDescription>MISSION STATEMENT: TO PROMOTE, ENHANCE AND CONTRIBUTE TO THE WELL-BEING OF THE BUSINESS COMMUNITY AND VISITOR EXPERIENCE, WHILE PRESERVING THE CHARACTER AND TRADITION OF THE GREATER HARBOR SPRINGS AREA.</ActivityOrMissionDescription>
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          <City>HARBOR SPRINGS</City>
          <State>MI</State>
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        <NamePerson>JIM CONNAUGHTON</NamePerson>
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        <NamePerson>JOE BREIGHNER</NamePerson>
        <Title>PAST PRESIDE</Title>
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        <NamePerson>DENNIS HUG</NamePerson>
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        <Title>VICE PRESIDE</Title>
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      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>38582</OtherCostOrOtherBasis>
        <Depreciation>5936</Depreciation>
        <BookValue>32646</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>15521</OtherCostOrOtherBasis>
        <Depreciation>14300</Depreciation>
        <BookValue>1221</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>8948</OtherCostOrOtherBasis>
        <Depreciation>4752</Depreciation>
        <BookValue>4196</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>38063</TotalOfBookValueLandBuildings>
      <OtherLiabilities>
        <Description>PAYROLL TAX LIABILITIES</Description>
        <Amount>2147</Amount>
      </OtherLiabilities>
      <TotalOfAmounts>2147</TotalOfAmounts>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc4">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACCOMPLISHMENT DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>HOSTED SIX "HARBOR HOURS" TO PROVIDE NETWORKING OPPORTUNITIES FOR LOCAL BUSINESSES. MAINTAINED A GAZEBO FOR VISITOR INFORMATION, OFFERED RELOCATION PACKETS,4TH OF JULY PARADE AND FIREWORKS, STREET MUSIQUE NIGHTS ON THURSDAY IN THE SUMMER MONTHS, A CHRISTMAS SHOPPING OPEN HOUSE, A LABOR DAY SIDEWALK SALES EVENT, AN AUTO SHOW, AN ARTIST GALLERY OPEN HOUSE WITH APPROXIMATELY 250+ ATTENDEES AND A CHILI COOK-OFF IN THE FALL WITH 93 PEOPLE ATTENDING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>AUTHORITY DELEGATED TO COMMITTEE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 1A</ReturnReference>
        <Explanation>THE EXECUTIVE COMMITTEE CAN APPROVE THE PROPOSED BUDGET AND ALL CURRENT EXPENDITURES OF A REASONABLE NATURE. THE EXECUTIVE COMMITTEE ALSO APPROVES OR DENIES THE RECOMMENDATIONS OF THE HIRING COMMITTEE AND THE EXECUTIVE DIRECTOR REGARDING PERSONNEL HIRINGS, DISMISSALS AND COMPENSATION PACKAGES.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>THE CHAMBER HAD 387 PAID MEMBERS AS OF DECEMBER 31, 2011. ALL MEMBERS HAVE THE SAME RIGHTS TO NOMINATE, ELECT AND/OR REMOVE THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>THE FULL MEMBERSHIP IS ALLOWED TO NOMINATE AND ELECT THE BOARD OF DIRECTORS ANNUALLY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>DECISIONS SUBJECT TO APPROVAL OF MEMBERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7B</ReturnReference>
        <Explanation>MEMBERS IN GOOD STANDING HAVE THE RIGHT TO ELECT AND/OR REMOVE MEMBERS OF THE BOARD OF DIRECTORS, AND WOULD HAVE THE RIGHT TO DECIDE ON THE DISSOLUTION OF THE ORGANIZATION AND THE DISBURSEMENT OF THE ASSETS SHOULD THE ORGANIZATION TERMINATE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE TAX PREPARER REVIEWS THE RETURN WITH THE EXECUTIVE DIRECTOR, WHO THEN OFFERS COPIES OF THE RETURN TO EACH OF THE BOARD OF DIRECTORS. UPON THEIR APPROVAL, THE RETURN IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>COMPENSATION PROCESS FOR TOP OFFICIAL</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 15A</ReturnReference>
        <Explanation>THE HIRING COMMITTEE LOCATES COMPARABLE COMPENSATION DATA FROM SIMILARLY-SIZED ORGANIZATIONS AND MAKES A RECOMMENDATION TO THE EXECUTIVE BOARD, WHO THEN VOTES TO APPROVE THE COMPENSATION PACKAGE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UPON RECEIVING A REQUEST FOR A DOCUMENT, IT IS PROVIDED IN PRINT.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>