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        <Description>TELEPHONE</Description>
        <Total>11467</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>21555</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>914641</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>102123</BOY>
        <EOY>57534</EOY>
      </CashNonInterestBearing>
      <PledgesAndGrantsReceivable>
        <BOY>58307</BOY>
        <EOY>72870</EOY>
      </PledgesAndGrantsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>24788</BOY>
        <EOY>24808</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>272595</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>182942</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>108150</BOY>
        <EOY>89653</EOY>
      </LandBuildingsEquipmentBasisNet>
      <TotalAssets>
        <BOY>293368</BOY>
        <EOY>244865</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>48930</BOY>
        <EOY>41189</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>273820</BOY>
        <EOY>103811</EOY>
      </DeferredRevenue>
      <TotalLiabilities>
        <BOY>322750</BOY>
        <EOY>145000</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>-31598</BOY>
        <EOY>99865</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>2216</BOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>-29382</BOY>
        <EOY>99865</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>293368</BOY>
        <EOY>244865</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-42009</ReconcilationRevenueExpenses>
      <ReconcilationDonatedServices>20000</ReconcilationDonatedServices>
      <ReconcilationPriorAdjustment>151256</ReconcilationPriorAdjustment>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <FSAuditedBasis>
        <FinancialStatementSeparate>X</FinancialStatementSeparate>
      </FSAuditedBasis>
      <AuditCommittee>true</AuditCommittee>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleC documentId="RetDoc3">
      <SubstantiallyAllDuesNondeduct>false</SubstantiallyAllDuesNondeduct>
      <OnlyInHouseLobbying>false</OnlyInHouseLobbying>
      <AgreeToCarryoverPriorYear>false</AgreeToCarryoverPriorYear>
      <DuesAssessments>425069</DuesAssessments>
      <NonDedLobbyPoliticalCurrent>14373</NonDedLobbyPoliticalCurrent>
      <NonDedLobbyPoliticalTotal>14373</NonDedLobbyPoliticalTotal>
      <AggrAmtReportedInDuesNotices>12752</AggrAmtReportedInDuesNotices>
      <AmountToBeCarriedOver>1621</AmountToBeCarriedOver>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc4">
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>272595</OtherCostOrOtherBasis>
        <Depreciation>182802</Depreciation>
        <BookValue>89793</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>89793</TotalOfBookValueLandBuildings>
      <TotRevenueEtcAuditedFinclStmt>910555</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>20000</DonatedSrvcAndUseOfFacilities>
      <OtherRevenues>17923</OtherRevenues>
      <RevenueNotRptdF990>37923</RevenueNotRptdF990>
      <RevenueSubtotal>872632</RevenueSubtotal>
      <TotalRevenuePerForm990>872632</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>930348</TotExpensesEtcAuditedFinclStmt>
      <OtherExpensesIncluded>15707</OtherExpensesIncluded>
      <ExpensesNotRptdF990>15707</ExpensesNotRptdF990>
      <ExpensesSubtotal>914641</ExpensesSubtotal>
      <TotalExpensesPerForm990>914641</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIII>
        <Identifier>REVENUE AMOUNTS INCLUDED IN FINANCIALS - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XI, LINE 2D</ReturnReference>
        <Explanation>FUNDRAISING - DIRECT EXPENSES 15,707 NET ASSETS RELESED FROM RESTRICTION 2,216</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>EXPENSE AMOUNTS INCLUDED IN FINANCIALS - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XII, LINE 2D</ReturnReference>
        <Explanation>FUNDRAISING- DIRECT EXPENSES 15,707</Explanation>
      </Form990ScheduleDPartXIII>
      <Form990ScheduleDPartXIII>
        <Identifier>EXPENSE AMOUNTS INCLUDED ON RETURN - OTHER</Identifier>
        <ReturnReference>SCHEDULE D, PAGE 4, PART XII, LINE 4B</ReturnReference>
        <Explanation>BOOK / TAX DEPRECIATION DIFFERENCE 140</Explanation>
      </Form990ScheduleDPartXIII>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc6">
      <EventsInformation>
        <NameOfEvent1>GOLF TOURNAMENT</NameOfEvent1>
        <GrossReceiptsEvent1>45212</GrossReceiptsEvent1>
        <GrossRevenueEvent1>45212</GrossRevenueEvent1>
        <OtherDirectExpensesEvent1>15707</OtherDirectExpensesEvent1>
        <GrossReceiptsTotal>45212</GrossReceiptsTotal>
        <GrossRevenueTotalEvents>45212</GrossRevenueTotalEvents>
        <OtherDirectExpensesTotalEvents>15707</OtherDirectExpensesTotalEvents>
        <DirectExpenseSummaryEvents>15707</DirectExpenseSummaryEvents>
        <NetIncomeSummary>29505</NetIncomeSummary>
      </EventsInformation>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc7">
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S MISSION</Identifier>
        <ReturnReference>FORM 990 - ORGANIZATION'S MISSION</ReturnReference>
        <Explanation>IT IS THE MISSION OF THE GREEATER MANCHESTER CHAMBER OF COMMERCE TO BE A MEMBER-FOCUSED ORGANIZATION THAT DRIVES THE GREATER MANCHESTER BUSINESS ENVIRONMENT AND THE ECONOMIC HEALTH AND VITALITY OF THE REGION BY SUPPORTING BUSINESS GROWTH, PROFESSIONAL DEVELOPMENT AND NETWORKING OPPORTUNITIES, WHILE ADVOCATING FOR OUR MEMBERSHIP.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>FORM 990 AND 990T GETS REVIEWED IN DETAIL BY THE FINANCE COMMITTEE, THEN GOES TO THE ENTIRE BOARD FOR REVIEW AND COMMENT, THEN GOES TO THE EXECUTIVE COMMITTEE FOR APPROVAL.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ENFORCEMENT OF CONFLICTS POLICY</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 12C</ReturnReference>
        <Explanation>ANNUALLY, OUR BOARD MEMBERS ARE ASKED TO SIGN A FORM ABOUT THEIR POTENTIAL CONFLICTS, IF ANY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>NO DOCUMENTS AVAILABLE TO THE PUBLIC</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>RECONCILIATION OF CHANGES - OTHER</Identifier>
        <ReturnReference>FORM 990, PART XI, LINE 9</ReturnReference>
        <Explanation>FUNDRAISING - DIRECT EXPENSES 15,707 NET ASSETS RELESED FROM RESTRICTION 2,216 FUNDRAISING- DIRECT EXPENSES -15,707 BOOK / TAX DEPRECIATION DIFFERENCE 140</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CHANGE IN ACCOUNTING METHOD EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 12, PART XII, LINE 1</ReturnReference>
        <Explanation>THE ORGANIZATION EFFECTED A CHANGE IN ACCOUNTING METHOD FOR RECOGNIZING REVENUE FROM MEMBERSHIP DUES. THE NET EFFECT WAS TO INCREASE NET ASSETS BY 151,256 AS OF JANUARY 1, 2012.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>