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        <Total>902389</Total>
        <ProgramServices>468133</ProgramServices>
        <ManagementAndGeneral>434256</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>97200</Total>
        <ProgramServices>53878</ProgramServices>
        <ManagementAndGeneral>43322</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>106466</Total>
        <ProgramServices>59014</ProgramServices>
        <ManagementAndGeneral>47452</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesLegal>
        <Total>35864</Total>
        <ProgramServices>5289</ProgramServices>
        <ManagementAndGeneral>30575</ManagementAndGeneral>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>9670</Total>
        <ManagementAndGeneral>9670</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesOther>
        <Total>568892</Total>
        <ProgramServices>481469</ProgramServices>
        <ManagementAndGeneral>87423</ManagementAndGeneral>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>375134</Total>
        <ProgramServices>288939</ProgramServices>
        <ManagementAndGeneral>86195</ManagementAndGeneral>
      </OfficeExpenses>
      <Occupancy>
        <Total>76550</Total>
        <ProgramServices>23385</ProgramServices>
        <ManagementAndGeneral>53165</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>193429</Total>
        <ProgramServices>158302</ProgramServices>
        <ManagementAndGeneral>35127</ManagementAndGeneral>
      </Travel>
      <ConferencesMeetings>
        <Total>381935</Total>
        <ProgramServices>370097</ProgramServices>
        <ManagementAndGeneral>11838</ManagementAndGeneral>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>336247</Total>
        <ProgramServices>221731</ProgramServices>
        <ManagementAndGeneral>114516</ManagementAndGeneral>
      </DepreciationDepletion>
      <OtherExpenses>
        <Description>DEBT FORGIVENESS</Description>
        <Total>323487</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>323487</ManagementAndGeneral>
      </OtherExpenses>
      <OtherExpenses>
        <Description>PUBLICATIONS - PRINTING</Description>
        <Total>238610</Total>
        <ProgramServices>203483</ProgramServices>
        <ManagementAndGeneral>35127</ManagementAndGeneral>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>3839364</Total>
        <ProgramServices>2478838</ProgramServices>
        <ManagementAndGeneral>1360526</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>68854</BOY>
        <EOY>105626</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>326962</BOY>
        <EOY>268803</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>488970</BOY>
        <EOY>59129</EOY>
      </AccountsReceivable>
      <InventoriesForSaleOrUse>
        <BOY>79796</BOY>
        <EOY>43445</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>118155</BOY>
        <EOY>143266</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>3115544</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>2120789</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>1318172</BOY>
        <EOY>994755</EOY>
      </LandBuildingsEquipmentBasisNet>
      <InvestmentsPubTradedSecurities>
        <BOY>915962</BOY>
        <EOY>952920</EOY>
      </InvestmentsPubTradedSecurities>
      <OtherAssetsTotal>
        <BOY>11722</BOY>
        <EOY>145189</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>3328593</BOY>
        <EOY>2713133</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>281991</BOY>
        <EOY>243829</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>199932</BOY>
        <EOY>258724</EOY>
      </DeferredRevenue>
      <TotalLiabilities>
        <BOY>481923</BOY>
        <EOY>502553</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>2846670</BOY>
        <EOY>2210580</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>2846670</BOY>
        <EOY>2210580</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>3328593</BOY>
        <EOY>2713133</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-636089</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>100324</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>37550</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>35750</CurrentTaxYearMinus2Years>
        <Total>173624</Total>
      </GiftsGrantsContribReceived509>
      <GrossReceiptsFromAdmissions>
        <CurrentTaxYearMinus4Years>3207233</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>2995225</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3194909</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3400562</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3086726</CurrentTaxYear>
        <Total>15884655</Total>
      </GrossReceiptsFromAdmissions>
      <Total509>
        <CurrentTaxYearMinus4Years>3307557</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3032775</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3230659</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3400562</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3086726</CurrentTaxYear>
        <Total>16058279</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>16058279</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>131984</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>161691</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>-16561</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>102388</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7684</CurrentTaxYear>
        <Total>387186</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>131984</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>161691</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>-16561</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>102388</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>7684</CurrentTaxYear>
        <Total>387186</Total>
      </InvestmentIncomeAndUBTI>
      <NetIncomeFromOtherUBI>
        <CurrentTaxYearMinus4Years>105056</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>24953</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>-30519</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>22333</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>36228</CurrentTaxYear>
        <Total>158051</Total>
      </NetIncomeFromOtherUBI>
      <OtherIncome509>
        <CurrentTaxYearMinus4Years>52309</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>85368</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>84650</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>26045</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>71907</CurrentTaxYear>
        <Total>320279</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>3596906</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>3304787</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>3268229</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>3551328</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>3202545</CurrentTaxYear>
        <Total>16923795</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.94890</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.93790</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.02290</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.02460</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
      <GeneralExplanation>SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: MISC INCOME</GeneralExplanation>
    </IRS990ScheduleA>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <Buildings>
        <OtherCostOrOtherBasis>1135265</OtherCostOrOtherBasis>
        <Depreciation>748759</Depreciation>
        <BookValue>386506</BookValue>
      </Buildings>
      <Equipment>
        <OtherCostOrOtherBasis>1980279</OtherCostOrOtherBasis>
        <Depreciation>1372030</Depreciation>
        <BookValue>608249</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>994755</TotalOfBookValueLandBuildings>
      <OtherAssets>
        <Description>POSTAGE DEPOSIT</Description>
        <BookValue>6393</BookValue>
      </OtherAssets>
      <OtherAssets>
        <Description>DUE FROM RELATED PARTY</Description>
        <BookValue>138796</BookValue>
      </OtherAssets>
      <TotalBookValueOtherAssets>145189</TotalBookValueOtherAssets>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPHTHALMOLOGY (JCAHPO) FOLLOWS THE ACCOUNTING STANDARD FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. JCAHPO FILES INFORMATION RETURNS AS A TAX-EXEMPT ORGANIZATION. SHOULD THAT STATUS BE CHALLENGED IN THE FUTURE, ALL YEARS SINCE INCEPTION COULD BE SUBJECT TO REVIEW BY THE IRS. JCAHPO ALSO FILES UNRELATED BUSINESS INCOME TAX RETURNS. THESE RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION IN THE U.S. FEDERAL, STATE, AND LOCAL AUTHORITIES. THE TAX RETURNS FOR THE YEARS 2007 TO 2010 ARE OPEN TO EXAMINATION BY FEDERAL, LOCAL, AND STATE AUTHORITIES.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <CompensationCommittee>X</CompensationCommittee>
      <IndependentConsultant>X</IndependentConsultant>
      <WrittenEmploymentContract>X</WrittenEmploymentContract>
      <CompensationSurvey>X</CompensationSurvey>
      <BoardOrCommitteeApproval>X</BoardOrCommitteeApproval>
      <SeverancePayment>0</SeverancePayment>
      <SupplementalNonqualRetirePlan>0</SupplementalNonqualRetirePlan>
      <EquityBasedCompArrangement>0</EquityBasedCompArrangement>
      <CompBasedOnRevenueOfFilingOrg>0</CompBasedOnRevenueOfFilingOrg>
      <CompBasedOnRevenueRelatedOrgs>0</CompBasedOnRevenueRelatedOrgs>
      <CompBasedNetEarningsFilingOrg>0</CompBasedNetEarningsFilingOrg>
      <CompBasedNetEarningsRelateOrgs>0</CompBasedNetEarningsRelateOrgs>
      <AnyNonFixedPayments>0</AnyNonFixedPayments>
      <InitialContractException>0</InitialContractException>
      <Form990ScheduleJPartII>
        <NamePerson>LYNN D ANDERSON PHD</NamePerson>
        <BaseCompensationFilingOrg>159216</BaseCompensationFilingOrg>
        <CompBasedOnRelatedOrgs>0</CompBasedOnRelatedOrgs>
        <BonusFilingOrg>0</BonusFilingOrg>
        <BonusRelatedOrgs>0</BonusRelatedOrgs>
        <OtherCompensationFilingOrg>0</OtherCompensationFilingOrg>
        <OtherCompensationRelatedOrgs>0</OtherCompensationRelatedOrgs>
        <DeferredCompFilingOrg>3437</DeferredCompFilingOrg>
        <DeferredCompRelatedOrgs>0</DeferredCompRelatedOrgs>
        <NontaxableBenefitsFilingOrg>15846</NontaxableBenefitsFilingOrg>
        <NontaxableBenefitsRelatedOrgs>0</NontaxableBenefitsRelatedOrgs>
        <TotalCompensationFilingOrg>178499</TotalCompensationFilingOrg>
        <TotalCompensationRelatedOrgs>0</TotalCompensationRelatedOrgs>
        <CompReportPrior990FilingOrg>0</CompReportPrior990FilingOrg>
        <CompReportPrior990RelatedOrgs>0</CompReportPrior990RelatedOrgs>
      </Form990ScheduleJPartII>
    </IRS990ScheduleJ>
    <IRS990ScheduleL documentId="RetDoc1042800001">
      <Form990ScheduleLPartIV>
        <NameOfInterestedPerson>
          <NamePerson>AMY ANDERSON</NamePerson>
        </NameOfInterestedPerson>
        <Relationship>SIBLING OF LYNN D. ANDERSON</Relationship>
        <AmountOfTransaction>53645</AmountOfTransaction>
        <DescriptionOfTransaction>AMY ANDERSON'S SISTER, LYNN D. ANDERSON IS AN OFFICER AND VOTING MEMBER OF THE ORGANIZATION. AMY ANDERSON WAS AN EMPLOYEE OF THE ORGANIZATION AND RECEIVED COMPENSATION FROM THE ORGNAIZATION DURING THE YEAR.</DescriptionOfTransaction>
        <SharingOfRevenues>0</SharingOfRevenues>
      </Form990ScheduleLPartIV>
    </IRS990ScheduleL>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 1</Identifier>
        <Explanation>THE EXECUTIVE COMMITTEE SHALL MANAGE THE AFFAIRS OF JCAHPO FOR THE BOARD OF DIRECTORS BETWEEN REGULAR AND SPECIAL MEETINGS OF THE BOARD. IT SHALL MEET AS NECESSARY AT THE CALL OF THE PRESIDENT OR A MAJORITY OF ITS MEMBERS. THE EXECUTIVE COMMITTEE SHALL CONSIST OF THE IMMEDIATE PAST PRESIDENT, PRESIDENT, PRESIDENT-ELECT, TREASURER, AND THE SECRETARY EX-OFFICIO WITHOUT VOTE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 6</Identifier>
        <Explanation>JCAHPO HAS THREE CATEGORIES OF MEMBERSHIP CONSISTING OF REGULAR ORGANIZATIONAL MEMBERS, PROVISIONAL ORGANIZATIONAL MEMBERS, AND AFFILIATE ORGANIZATIONAL MEMBERS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION A, LINE 7A</Identifier>
        <Explanation>THE REGULAR ORGANIZATIONAL MEMBERS OF JCAHPO HAVE THE AUTHORITY TO ELECT THREE AT-LARGE MEMBERS OF THE ORGANIZATION'S GOVERNING BODY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>FORM 990, PART VI, SECTION B, LINE 11</Identifier>
        <Explanation>THE FORM 990 WAS REVIEWED BY MANAGEMENT AND PROVIDED TO THE BOARD OF DIRECTORS FOR DISCUSSION AT A BOARD MEETING PRIOR TO THE FILING OF THE RETURN.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>WE HAVE A STANDARD POLICY PROHIBITING CERTAIN CREDENTIALS FROM PARTICIPATING IN PROJECTS FOR CONFLICT OF INTEREST. ALL VOLUNTEERS MUST ANNUALLY SIGN AND DISCLOSE CONFLICTS OF INTEREST ON A FORM. AT MEETINGS, ALL PRESENTERS MUST DECLARE AND DISCLOSE ANY CONFLICT OF INTEREST AT THE START OF THE SESSION. WE REGULARLY ASK VOLUNTEERS AT MEETINGS TO DISCLOSE SUCH AT OPENING OF MEETINGS. ALL BOARD AND COMMITTEE VOLUNTEERS ARE COVERED UNDER THIS POLICY. THE EXECUTIVE COMMITTEE DETERMINES IF A CONFLICT OF INTEREST EXISTS. INDIVIDUALS WITH A CONFLICT OF INTEREST MAY NOT PARTICIPATE IN THE COMMITTEE.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 15</ReturnReference>
        <Explanation>AN EXECUTIVE COMPENSATION COMMITTEE REVIEWS INTERNAL COMPENSATION AND COMPARES TO EXTERNAL RESEARCH TO DETERMINE FAIR AND EQUITABLE COMPENSATION FOR EXECUTIVES, MANAGEMENT, AND ALL OTHER KEY EMPLOYEES. RECOMMENDATIONS ARE PRESENTED TO THE BOARD OF DIRECTORS FOR REVIEW AND APPROVAL. THE PROCEDURE WAS COMPLETED LAST COMPLETED IN 2008.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>BOARD MEMBER'S HOURS PER WEEK DEVOTED TO RELATED ORGANIZATIONS</Identifier>
        <ReturnReference>FORM 990, PART VII, SECTION A</ReturnReference>
        <Explanation>THE FOLLOWING IS A LISTING OF AVERAGE HOURS PER WEEK EACH INDIVIDUAL DEVOTES TO THE ORGANIZATION AND RELATED ENTITIES DURING THE TAX YEAR: PETER DONSHIK: JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPTHALMOLOGY, INC. 10 HOURS JCAHPO EDUCATION AND RESEARCH FOUNDATION 5 HOURS TYREE CARR: JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPTHALMOLOGY, INC. 10 HOURS JCAHPO EDUCATION AND RESEARCH FOUNDATION 5 HOURS LYNN ANDERSON, PHD: JOINT COMMISSION ON ALLIED HEALTH PERSONNEL IN OPTHALMOLOGY, INC. 40 HOURS JCAHPO EDUCATION AND RESEARCH FOUNDATION 5 HOURS</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043400001">
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>JCAHPO EDUCATION AND RESEARCH FOUNDATION</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2025 WOODLANE DRIVE</AddressLine1>
          <City>ST PAUL</City>
          <State>MN</State>
          <ZIPCode>55125</ZIPCode>
        </AddressUS>
        <EIN>411681301</EIN>
        <PrimaryActivities>TO EXPAND AND STRENGTHEN THE DELIVERY OF EYE CARE</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501(C)3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>1</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartII>
        <NameOfDisregardedEntity>
          <BusinessNameLine1>COMMISSION ON ACCREDITATION OF OPTHALMIC MEDICAL PROGRAMS</BusinessNameLine1>
        </NameOfDisregardedEntity>
        <AddressUS>
          <AddressLine1>2025 WOODLANE DRIVE</AddressLine1>
          <City>ST PAUL</City>
          <State>MN</State>
          <ZIPCode>55125</ZIPCode>
        </AddressUS>
        <EIN>363512876</EIN>
        <PrimaryActivities>ACCREDITATION OF OPHTHALMIC PROGRAMS</PrimaryActivities>
        <LegalDomicileState>MN</LegalDomicileState>
        <ExemptCodeSection>501(C)3</ExemptCodeSection>
        <PublicCharityStatus>9</PublicCharityStatus>
        <DirectControllingEntityNA>N/A</DirectControllingEntityNA>
        <ControlledOrg>0</ControlledOrg>
      </Form990ScheduleRPartII>
      <Form990ScheduleRPartIV>
        <NameOfRelatedOrg>
          <BusinessNameLine1>CENTER FOR ORGANIZATIONAL MANAGEMENT INC</BusinessNameLine1>
        </NameOfRelatedOrg>
        <AddressUS>
          <AddressLine1>2025 WOODLAND DR</AddressLine1>
          <City>WOODBURY</City>
          <State>MN</State>
          <ZIPCode>55125</ZIPCode>
        </AddressUS>
        <EIN>205358340</EIN>
        <PrimaryActivity>MANAGEMENT SERVICES</PrimaryActivity>
        <LegalDomicileState>MN</LegalDomicileState>
        <DirectControllingEntityName>
          <BusinessNameLine1>JOINT COMMISSION ON ALLIED PERSONNEL IN OPHTHALMOLOGY</BusinessNameLine1>
        </DirectControllingEntityName>
        <TypeOfEntity>C</TypeOfEntity>
        <ShareOfTotalIncome>478039</ShareOfTotalIncome>
        <ShareOfEOYAssets>138778</ShareOfEOYAssets>
        <PercentageOwnership>1.00000</PercentageOwnership>
      </Form990ScheduleRPartIV>
      <ReceiptOfIntAnnRentsRoyalties>0</ReceiptOfIntAnnRentsRoyalties>
      <GiftGrantOrCapContrToOtherOrg>0</GiftGrantOrCapContrToOtherOrg>
      <GiftGrantOrCapContrFrOtherOrg>0</GiftGrantOrCapContrFrOtherOrg>
      <LoansOrGuaranteesToOtherOrg>0</LoansOrGuaranteesToOtherOrg>
      <LoansOrGuaranteesFromOtherOrg>0</LoansOrGuaranteesFromOtherOrg>
      <SaleOfAssetsToOtherOrg>0</SaleOfAssetsToOtherOrg>
      <PurchaseOfAssetsFromOtherOrg>0</PurchaseOfAssetsFromOtherOrg>
      <ExchangeOfAssets>0</ExchangeOfAssets>
      <RentalOfFacilitiesToOtherOrgs>0</RentalOfFacilitiesToOtherOrgs>
      <RentalOfFacilitiesFrOtherOrgs>0</RentalOfFacilitiesFrOtherOrgs>
      <PerformOfServicesForOtherOrgs>0</PerformOfServicesForOtherOrgs>
      <PerformOfServicesByOtherOrgs>0</PerformOfServicesByOtherOrgs>
      <SharingOfFacilities>1</SharingOfFacilities>
      <SharingOfPaidEmployees>1</SharingOfPaidEmployees>
      <ReimbursementPaidToOtherOrg>1</ReimbursementPaidToOtherOrg>
      <ReimbursementPaidByOtherOrg>1</ReimbursementPaidByOtherOrg>
      <OtherTransferToOtherOrg>1</OtherTransferToOtherOrg>
      <OtherTransferFromOtherOrg>1</OtherTransferFromOtherOrg>
      <TransactionsRelatedOrgsTable>
        <NameOfOtherOrganization>
          <BusinessNameLine1>CENTER FOR ORGANIZATIONAL MANAGEMENT INC</BusinessNameLine1>
        </NameOfOtherOrganization>
        <TransactionType>Q</TransactionType>
        <AmountInvolved>323487</AmountInvolved>
        <MethodOfAmtDetermination>FMV</MethodOfAmtDetermination>
      </TransactionsRelatedOrgsTable>
    </IRS990ScheduleR>
  </ReturnData>
</Return>