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      <FootnoteTextInd>X</FootnoteTextInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE AMERICAN COLLEGE OF ORAL AND MAXILLOFACIAL SURGEONS (ACOMS) BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS OR THAT WOULD HAVE HAVE AN EFFECT ON ITS TAX-EXEMPT STATUS. THERE ARE NO UNRECOGNIZED TAX BENEFITS OR LIABILITIES THAT NEED TO BE RECORDED.</ExplanationTxt>
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    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION DELEGATED CONTROL OVER MANAGEMENT DUTIES CUSTOMARILY PERFORMED BY OR UNDER THE DIRECT SUPERVISION OF OFFICERS AND DIRECTORS TO A MANAGEMENT COMPANY, SMITHBUCKLIN CORPORATION, INC. THE BOARD OF REGENTS OF ACOMS MONITORS SMITHBUCKLIN CORPORATION'S PERFORMANCE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION'S MEMBERS NOMINATE AND ELECT MEMBERS OF THE BOARD OF REGENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS PROVIDED TO THE BOARD OF REGENTS AND REVIEWED IN LIGHT OF THE ORGANIZATION'S MISSION STATEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION ASKS ITS BOARD MEMBERS TO SIGN A CONFLICT OF INTEREST POLICY AT THE ANNUAL MEETING AND MAINTAINS THESE SIGNED STATMENTS AT THE MANAGEMENT COMPANY HEADQUARTERS. ALL NON-COMPLIANCE IS FOLLOWED BY EMAIL REMINDERS TO BOARD MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS DOCUMENTS AVAILABLE FOR PUBLIC INSPECTIONS UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCREDITATION FEE: PROGRAM SERVICE EXPENSES 5,100. MANAGEMENT AND GENERAL EXPENSES 5,054. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,154. PROFESIONAL FEES: PROGRAM SERVICE EXPENSES 96,275. MANAGEMENT AND GENERAL EXPENSES 23,627. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 119,902.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION HAS NOT CHANGED EITHER ITS AUDIT OVERSIGHT PROCESS OR ITS PROCESS FOR SELECTION OF AN INDEPENDENT ACCOUNTANT DURING THE YEAR.</ExplanationTxt>
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    </IRS990ScheduleO>
  </ReturnData>
</Return>
