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        <BOY>748546</BOY>
        <EOY>825701</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>943550</BOY>
        <EOY>874707</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>76597</ReconcilationRevenueExpenses>
      <ReconciliationUnrealizedInvest>558</ReconciliationUnrealizedInvest>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1">
      <TotRevenueEtcAuditedFinclStmt>889617</TotRevenueEtcAuditedFinclStmt>
      <NetUnrealizedGainsInvestments>558</NetUnrealizedGainsInvestments>
      <RevenueNotRptdF990>558</RevenueNotRptdF990>
      <RevenueSubtotal>889059</RevenueSubtotal>
      <TotalRevenuePerForm990>889059</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>812462</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>812462</ExpensesSubtotal>
      <TotalExpensesPerForm990>812462</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>LIABILITY UNDER FIN 48 FOOTNOTE</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 3, PART X</ReturnReference>
        <Explanation>AMERICAN BEARING MANUFACTURERS ASSOCIATION HAS ADOPTED THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY THE INCOME TAXES TOPIC (TOPIC 740) OF THE FASB ACCOUNTING STANDARDS CODIFICATION. AMERICAN BEARING MANUFACTURERS ASSOCIATION HAS ANALYZED ITS TAX POSITIONS, AND HAS CONCLUDED NO LIABILITY FOR UNRECOGNIZED TAX BENEFITS SHOULD BE RECORDED RELATED TO ANY UNCERTAIN TAX POSITIONS TAKEN ON RETURNS FILED FOR OPEN TAX YEARS (2009-2011), OR EXPECTED TO BE TAKEN IN AMERICAN BEARING MANUFACTURERS ASSOCIATION'S 2012 TAX RETURN. AMERICAN BEARING MANUFACTURERS ASSOCIATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT BELIEVES THAT THERE IS A REASONABLE POSSIBILITY THAT TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE MATERIALLY IN THE NEXT TWELVE MONTHS.</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <GeneralExplanation>
        <Identifier>MANAGEMENT DELEGATED</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 3</ReturnReference>
        <Explanation>AMERICAN BEARING MANUFACTURERS ASSOCIATION HAS CONTRACTED SMITHBUCKLIN CORPORATION TO PERFORM ALL MANAGEMENT FUNCTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>MEMBERSHIP INCLUDES EVERY BONA FIDE PERSON, FIRM, CORPORATION (OR ONE OR MORE CORPORATE DIVISIONS OR SUBSIDIARIES CARRYING ON BUSINESS IN THE DIVISION OR SUBSIDIARY NAME), A SUBSTANTIAL PART OF WHOSE BUSINESS IS THE MANUFACTURE BY IT IN THE UNITED STATES, OR MAJOR COMPONENTS OF BEARINGS, WHO SHALL SUBSCRIBE TO THE PURPOSE OF THIS CORPORATION AND SHALL PAY AN INITIATION FEE OF ONE THOUSAND DOLLARS (1,000) UPON NOTIFICATION OF APPROVAL OF THE APPLICATION, SHALL BE ELIGIBLE TO MEMBERSHIP THEREIN, WITH FULL RIGHTS AND OBLIGATIONS AS HEREIN PROVIDED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ELECTION OF MEMBERS AND THEIR RIGHTS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 7A</ReturnReference>
        <Explanation>THE BOARD SHALL CONSIST OF NOT LESS THAN FIFTEEN NOR MORE THAN EIGHTEEN DIRECTORS. THEY SHALL BE DIVIDED INTO THREE GROUPS, EACH GROUP TO CONSIST OF FIVE OR SIX DIRECTORS WHOSE TERMS OF OFFICE EXPIRE THE SAME YEAR. AT EACH ANNUAL MEETING THE SUCCESSORS TO THE DIRECTORS WHOSE TERMS SHALL EXPIRE THAT YEAR SHALL BE ELECTED FOR A TERM OF THREE YEARS. DIRECTORS SHALL BE ELECTED FROM A LIST OF NOMINEES REPORTED BY THE NOMINATING COMMITTEE AND OF ANY INDIVIDUALS WHO MAY BE NOMINATED FROM THE FLOOR.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>THE 990 IS SENT TO THE BOARD FOR REVIEW BEFORE IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>THE BOARD REVIEWS THE CONFLICT OF INTEREST POLICY AT BOARD MEETINGS ON AN ANNUAL BASIS TO ENSURE THAT THERE ARE NO VIOLATIONS OF THE POLICY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGE IN FINANCIAL REVIEW PROCESS</Identifier>
        <ReturnReference>FORM 990, PAGE 12, PART XII, LINE 2C</ReturnReference>
        <Explanation>THERE WAS NO CHAGE IN EITHER OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>