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    <Timestamp>2011-11-14T12:09:35-06:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>Hack Steer &amp; Company LLC</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>314 East Second Street</AddressLine1>
        <City>Salem</City>
        <State>OH</State>
        <ZIPCode>44460</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>340505970</EIN>
      <Name>
        <BusinessNameLine1>Salem Area Chamber of Commerce</BusinessNameLine1>
      </Name>
      <NameControl>SALE</NameControl>
      <Phone>3303373473</Phone>
      <USAddress>
        <AddressLine1>713 East State Street</AddressLine1>
        <City>Salem</City>
        <State>OH</State>
        <ZIPCode>44460</ZIPCode>
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    </Filer>
    <Officer>
      <Name>Audrey Null</Name>
      <Title>Executive Director</Title>
      <Phone>3303373473</Phone>
      <DateSigned>2011-11-11</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>Roger E Hack CPA</Name>
      <Phone>3303378713</Phone>
      <DatePrepared>2011-11-11</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <WebSite>www.salemohiochamber.org</WebSite>
      <Organization501c typeOf501cOrganization="6">X</Organization501c>
      <GrossReceipts>163901</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
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      <MembershipDues>69447</MembershipDues>
      <InvestmentIncome>6019</InvestmentIncome>
      <FundraisingGrossIncome>34215</FundraisingGrossIncome>
      <SpecialEventsDirectExpenses>17740</SpecialEventsDirectExpenses>
      <SpecialEventsNetIncomeLoss>16475</SpecialEventsNetIncomeLoss>
      <OtherRevenueTotal>289</OtherRevenueTotal>
      <TotalRevenue>146161</TotalRevenue>
      <GrantsAndSimilarAmountsPaid>4767</GrantsAndSimilarAmountsPaid>
      <SalariesOtherCompEmplBenefits>62220</SalariesOtherCompEmplBenefits>
      <FeesAndOthPymtToIndContractors>325</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>19656</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>2659</PrintingPublicationsPostage>
      <OtherExpensesTotal>70434</OtherExpensesTotal>
      <TotalExpenses>160061</TotalExpenses>
      <ExcessOrDeficitForYear>-13900</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>78641</NetAssetsOrFundBalancesBOY>
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        <EOY>38838</EOY>
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      <LandAndBuildings>
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        <EOY>41249</EOY>
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        <BOY>46643</BOY>
        <EOY>38416</EOY>
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      <TotalAssets>
        <BOY>118570</BOY>
        <EOY>118503</EOY>
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      <SumOfTotalLiabilities>
        <BOY>39929</BOY>
        <EOY>45175</EOY>
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        <BOY>78641</BOY>
        <EOY>73328</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>To foster, promote and develop the advancement of the commercial, financial, industrial, professional and civic interests of Salem and the greater Salem area.</PrimaryExemptPurpose>
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        <PersonName>Dave Nestic</PersonName>
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          <AddressLine1>129 South Broadway</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
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        <Title>President</Title>
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        <PersonName>Carl Romeo</PersonName>
        <AddressUS>
          <AddressLine1>1858 East State Street</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
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        <Title>1st Vice President</Title>
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        <PersonName>Matt Bender</PersonName>
        <AddressUS>
          <AddressLine1>550 South Ellsworth Avenue</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
        </AddressUS>
        <Title>2nd Vice President</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Jim Wenderoth</PersonName>
        <AddressUS>
          <AddressLine1>141 South Ellsworth Avenue</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
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        <Title>Treasurer</Title>
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        <PersonName>Audrey Null</PersonName>
        <AddressUS>
          <AddressLine1>713 East State Street</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
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        <Title>Executive Director</Title>
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        <Compensation>38434</Compensation>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Dan Moore</PersonName>
        <AddressUS>
          <AddressLine1>672 East Second Street</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
        </AddressUS>
        <Title>Past President</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>K Bret Apple</PersonName>
        <AddressUS>
          <AddressLine1>243 North Lincoln Avenue</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
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      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Jock Buta</PersonName>
        <AddressUS>
          <AddressLine1>550 South Ellsworth Avenue</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
        </AddressUS>
        <Title>SAIDC</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Sue Lease</PersonName>
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          <AddressLine1>11000 State Route 62 North</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
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        <Title>Director</Title>
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        <PersonName>David Mollenkopf</PersonName>
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          <AddressLine1>217 North Lincoln Avenue</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
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        <Title>Director</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Joe Radin</PersonName>
        <AddressUS>
          <AddressLine1>307 West Sixteenth Street</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
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        <Title>Director</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>Frank Zamarelli</PersonName>
        <AddressUS>
          <AddressLine1>409 East Second Street</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
        </AddressUS>
        <Title>Director</Title>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>OH</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>Audrey Null</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>713 E State Street</AddressLine1>
          <City>Salem</City>
          <State>OH</State>
          <ZIPCode>44460</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3303373473</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <TransactionWithControlEntity>0</TransactionWithControlEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
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    <IRS990ScheduleG documentId="RetDoc1041300001">
      <EventsInformation>
        <NameOfEvent1>Reverse Raffle</NameOfEvent1>
        <GrossReceiptsEvent1>20220</GrossReceiptsEvent1>
        <GrossRevenueEvent1>20220</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>6809</OtherDirectExpensesEvent1>
        <NameOfEvent2>Golf Outing</NameOfEvent2>
        <GrossReceiptsEvent2>7675</GrossReceiptsEvent2>
        <GrossRevenueEvent2>7675</GrossRevenueEvent2>
        <CashPrizesEvent2>250</CashPrizesEvent2>
        <NonCashPrizesEvent2>90</NonCashPrizesEvent2>
        <RentFacilityCostsEvent2>3980</RentFacilityCostsEvent2>
        <FoodAndBeverageEvent2>43</FoodAndBeverageEvent2>
        <OtherDirectExpensesEvent2>246</OtherDirectExpensesEvent2>
        <TotalNumberOfOtherEvents>1</TotalNumberOfOtherEvents>
        <GrossReceiptsOtherEvents>6320</GrossReceiptsOtherEvents>
        <GrossRevenueOtherEvents>6320</GrossRevenueOtherEvents>
        <NonCashPrizesOtherEvents>67</NonCashPrizesOtherEvents>
        <FoodAndBeverageOtherEvents>5766</FoodAndBeverageOtherEvents>
        <OtherDirectExpensesOtherEvents>489</OtherDirectExpensesOtherEvents>
        <GrossReceiptsTotal>34215</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>34215</GrossRevenueTotalEvents>
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        <NonCashPrizesTotalEvents>157</NonCashPrizesTotalEvents>
        <RentFacilityCostsTotalEvents>3980</RentFacilityCostsTotalEvents>
        <FoodAndBeverageTotalEvents>5809</FoodAndBeverageTotalEvents>
        <OtherDirectExpensesTotalEvents>7544</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>17740</DirectExpenseSummaryEvents>
        <NetIncomeSummary>16475</NetIncomeSummary>
      </EventsInformation>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>Rental Investment Income</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 4</ReturnReference>
        <Explanation>Rental - Kind and Location of Property: Building Rentals. Amount: 5,965.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Investment Income</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 4</ReturnReference>
        <Explanation>Interest 54..</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Revenue</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 8</ReturnReference>
        <Explanation>Description: Miscellaneous. Amount: 289.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Grants and Similar Amounts Paid</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 10</ReturnReference>
        <Explanation>Activity Classification: . Grantee Name: United Way. Grantee Address: 713 E State St Salem, OH 44460. Date of Gift: 12/01/10. Amount Given: 3,842.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Grants and Similar Amounts Paid</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 10</ReturnReference>
        <Explanation>Activity Classification: . Grantee Name: Miscellaneous. Date of Gift: 07/01/10. Amount Given: 925. Total included on Form 990-EZ, line 10: 4,767.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Expenses</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 16</ReturnReference>
        <Explanation>Description: Executive Director's Expense. Amount: 954. Description: Office. Amount: 7,434. Description: Payroll Taxes. Amount: 4,474. Description: Depreciation. Amount: 4,423. Description: Bad Debts. Amount: 8,055. Description: Marketing. Amount: 1,503. Description: Miscellaneous. Amount: 162. Description: Federal Income Tax. Amount: 412. Description: Business Retention. Amount: 3,984. Description: Beautification. Amount: 836. Description: Summer Concerts. Amount: 12,150. Description: Sale Grande Parade. Amount: 250. Description: Christmas Open House. Amount: 1,701. Description: International Festival. Amount: 8,577. Description: Taste in Salem. Amount: 971. Description: Easter Event. Amount: 370. Description: Fall Fun. Amount: 254. Description: Safety Program. Amount: 13,924. Total to Form 990-EZ, line 16: 70,434.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Changes in Net Assets</Identifier>
        <ReturnReference>Form 990-EZ, Part I, Line 20</ReturnReference>
        <Explanation>Amount: 8,587.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Assets</Identifier>
        <ReturnReference>Form 990-EZ, Part II, Line 24</ReturnReference>
        <Explanation>Description: Salem Community Foundation Trust Fund. Beg. of Year Amount: 787. End of Year Amount: 787. Description: Prepaid Insurance. Beg. of Year Amount: 279. End of Year Amount: 279. Description: Dues Receivable. Beg. of Year Amount: 44,300. End of Year Amount: 35,671. Description: Other Depreciable Assets. Beg. of Year Amount: 1,277. End of Year Amount: 1,679.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Other Liabilities</Identifier>
        <ReturnReference>Form 990-EZ, Part II, Line 26</ReturnReference>
        <Explanation>Description: Accrued Payroll Taxes. Beg. of Year Amount: 4,992. End of Year Amount: 5,577. Description: Advanced Dues. Beg. of Year Amount: 20,424. End of Year Amount: 24,448. Description: Deferred Gain on Insurance Proceeds. Beg. of Year Amount: 14,513. End of Year Amount: 14,513. Description: Accounts Payable. Beg. of Year Amount: 0. End of Year Amount: 637.</Explanation>
      </GeneralExplanation>
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      <Declaration>The organization did not, during the year, receive any funds, directly,or indirectly, to pay premiums on a personal benefit contract.The organization, did not, during the year, pay any premiums, directly,or indirectly, on a personal benefit contract.</Declaration>
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