﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-07-26T12:35:18-04:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>JW ROHRER CPA PC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>201 E DIVISION - STE B</AddressLine1>
        <City>Sparta</City>
        <State>MI</State>
        <ZIPCode>49345</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>382497086</EIN>
      <Name>
        <BusinessNameLine1>SPARTA CHAMBER OF COMMERCE</BusinessNameLine1>
      </Name>
      <NameControl>SPAR</NameControl>
      <USAddress>
        <AddressLine1>PO BOX 142</AddressLine1>
        <City>SPARTA</City>
        <State>MI</State>
        <ZIPCode>493450142</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>ELIZABETH MORSE</Name>
      <Title>DIRECTOR</Title>
      <Phone>6168872454</Phone>
      <DateSigned>2011-05-16</DateSigned>
      <AuthorizeThirdParty>false</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>John W Rohrer CPA</Name>
      <Phone>6168877745</Phone>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990EZ documentId="990EZ">
      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWWSPARTACHAMBERCOM</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceipts>79023</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <ContributionsGiftsGrantsEtc>11451</ContributionsGiftsGrantsEtc>
      <MembershipDues>23777</MembershipDues>
      <InvestmentIncome>104</InvestmentIncome>
      <FundraisingGrossIncome>42190</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>41012</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>1178</SpecialEventsNetIncomeLoss>
      <OtherRevenueTotal>1501</OtherRevenueTotal>
      <TotalRevenue>38011</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>1500</GrantsAndSimilarAmountsPaid>
      <FeesAndOthPymtToIndContractors>13661</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>1320</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>500</PrintingPublicationsPostage>
      <OtherExpensesTotal>3398</OtherExpensesTotal>
      <TotalExpenses>20379</TotalExpenses>
      <ExcessOrDeficitForYear>17632</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>22394</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>40026</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>22394</BOY>
        <EOY>40026</EOY>
      </CashSavingsAndInvestments>
      <LandAndBuildings>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </LandAndBuildings>
      <OtherAssetsTotal>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>22394</BOY>
        <EOY>40026</EOY>
      </TotalAssets>
      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>22394</BOY>
        <EOY>40026</EOY>
      </NetAssetsOrFundBalances>
      <PrimaryExemptPurpose>PROVIDE COMMUNITY ACTIVITIES</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>TO BUILD A SENSE OF COMMUNITY AMONG THE BUSINESSES IN THE SPARTA AREA AND TO PROVIDE ACTIVITIES THAT ENHANCE THE QUALITY OF LIFE IN THE SPARTA COMMUNITY</DescriptionProgramServiceAccom>
        <ProgramServiceExpenses>41012</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>41012</TotalProgramServiceExpenses>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>KELLY DEWINDT</PersonName>
        <AddressUS>
          <AddressLine1>525 S STATE STREET</AddressLine1>
          <City>SPARTA</City>
          <State>MI</State>
          <ZIPCode>49345</ZIPCode>
        </AddressUS>
        <Title>PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>DANA QUICK</PersonName>
        <AddressUS>
          <AddressLine1>PO BOX 142</AddressLine1>
          <City>SPARTA</City>
          <State>MI</State>
          <ZIPCode>493450142</ZIPCode>
        </AddressUS>
        <Title>VICE PRESIDENT</Title>
        <AvgHoursPerWkDevotedToPosition>5</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ELIZABETH MORSE</PersonName>
        <AddressUS>
          <AddressLine1>156 E DIVISION</AddressLine1>
          <City>SPARTA</City>
          <State>MI</State>
          <ZIPCode>49345</ZIPCode>
        </AddressUS>
        <Title>DIRECTOR</Title>
        <AvgHoursPerWkDevotedToPosition>20</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <ActivitiesNotPreviouslyRpt>false</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>false</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>false</OrganizationHadUBI>
      <OrganizationDissolvedEtc>false</OrganizationDissolvedEtc>
      <DidOrgFileForm1120POLThisYear>false</DidOrgFileForm1120POLThisYear>
      <MadeLoansToFromOfficers>false</MadeLoansToFromOfficers>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NamePerson>ELIZABETH MORSE</NamePerson>
        <AddressUS>
          <AddressLine1>156 E DIVISION</AddressLine1>
          <City>SPARTA</City>
          <State>MI</State>
          <ZIPCode>49345</ZIPCode>
        </AddressUS>
        <TelephoneNumber>6168872454</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ForeignOffice>false</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>false</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>false</DoesOrgHaveHospital>
      <TanningServicesProvided>false</TanningServicesProvided>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>false</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>false</EngagePoliticalCmpgnActivities>
      <FiledScheduleA>false</FiledScheduleA>
    </IRS990EZ>
    <IRS990ScheduleG documentId="990G">
      <AgreementRefFundraising>false</AgreementRefFundraising>
      <EventsInformation>
        <NameOfEvent1>BUSINESS DIR</NameOfEvent1>
        <NameOfEvent2>SPARTA EXPO</NameOfEvent2>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="990O">
      <GeneralExplanation>
        <Identifier>01. Description of other revenue (Part I, line 8)</Identifier>
        <Explanation>DESCRIPTION AMOUNT OFFICE SUPPLY REBATE PROGRAM 1501</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. List of grants and similar amounts paid (Part I, line 10)</Identifier>
        <Explanation>ACTIVITY COMMUNITY GRANTS GRANTEE SPARTA CIVIC CENTER AND CELTIC FEST ADDRESS N UNION ST SPARTA MI 49345 RELATIONSHIP NONE AMOUNT 1500</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>03. Description of other expenses (Part I, line 16)</Identifier>
        <Explanation>DESCRIPTION AMOUNT PROMOTIONAL ITEMS 500 LIABILITY INSURANCE 650 OFFICE SUPPLIES 248 MARKETING 2000</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>