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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION 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 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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        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>PHYSICIAN HOSPITALS OF AMERICA (PHA) HAS ENTERED INTO A MANAGEMENT CONTRACT WITH SMITHBUCKLIN CORPORATION. UNDER THE TERMS OF THIS AGREEMENT, PHA MAKES PAYMENTS TO SMITHBUCKLIN WHICH COVER STAFF SALARIES, EXECUTIVE DIRECTOR, AND OTHER OVERHEAD EXPENSES. THE FEES INCURRED BY PHA DURING THE CURRENT FISCAL YEAR WERE $383,603 FOR THE FOLLOWING SERVICES: EXECUTIVE MANAGEMENT OF $160,000, MEMBERSHIP AND OPERATIONS, FINANCIAL MANAGEMENT AND ACCOUNTING, EVENT SERVICES, EDUCATION AND LEARNING SERVICES, MARKETING AND COMMUNICATIONS, GOVERNMENT RELATIONS, FULFILLMENT SERVICES, SITE SELECTION AND CONTRACTING, AMS PLATFORM AND SUPPORT, AND WEB CONFERENCE TOOL AND SUPPORT. SMITHBUCKLIN'S PERFORMANCE UNDER THIS AGREEMENT IS MONITORED BY THE BOARD OF PHA.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION HAS 2 CLASSES OF MEMBERSHIP: VOTING MEMBERS AND NON-VOTING MEMBERS. VOTING MEMBERS INCLUDE INDUSTRY LEADERS, FACILITY MEMBERS, AND CORPORATE MEMBERS. NON-VOTING MEMBERS MEMBERS INCLUDE ASSOCIATE AND PROFESSIONAL MEMBERS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>VOTING MEMBERS IN GOOD STANDING ELECT THE MEMBERS OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>MEMBERS IN GOOD STANDING MAY VOTE ON ANY ACTION REQUIRED OR PERMITTED TO BE TAKEN BY THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>COPIES OF THE FORM 990 ARE PROVIDED TO THE GOVERNING BOARD FOR REVIEW PRIOR TO FILING WITH THE IRS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>IN CONNECTION WITH ANY ACTUAL OR POSSIBLE CONFLICT OF INTEREST, ALL BOARD MEMBERS AND OFFICERS MUST DISCLOSE THE EXISTENCE OF THE FINANCIAL INTEREST AND BE GIVEN THE OPPORTUNITY TO DISCLOSE ALL MATERIAL FACTS TO THE DIRECTORS AND MEMBERS OF COMMITTEES WITH GOVERNING BOARD DELEGATED POWERS CONSIDERING THE PROPOSED TRANSACTION OR ARRANGEMENT.</ExplanationTxt>
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      <SupplementalInformationDetail>
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        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.</ExplanationTxt>
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