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      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>38996</Total>
      </OfficeExpenses>
      <ConferencesMeetings>
        <Total>387138</Total>
      </ConferencesMeetings>
      <Insurance>
        <Total>5010</Total>
      </Insurance>
      <OtherExpenses>
        <Description>CERTIFICATION</Description>
        <Total>219069</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>STRATEGIC INITIATIVES</Description>
        <Total>72394</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>BOARD OF DIRECTORS</Description>
        <Total>38061</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>WEBSITE INTERNET SERVIC</Description>
        <Total>24473</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>68781</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>1211775</Total>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>58680</BOY>
        <EOY>282464</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>689055</BOY>
        <EOY>401611</EOY>
      </SavingsAndTempCashInvestments>
      <PrepaidExpensesDeferredCharges>
        <BOY>61451</BOY>
        <EOY>70233</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>24500</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>2722</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>0</BOY>
        <EOY>21778</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>6834</BOY>
        <EOY>6540</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>816020</BOY>
        <EOY>782626</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>4175</BOY>
        <EOY>2550</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>267108</BOY>
        <EOY>241523</EOY>
      </DeferredRevenue>
      <TotalLiabilities>
        <BOY>271283</BOY>
        <EOY>244073</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>544737</BOY>
        <EOY>538553</EOY>
      </UnrestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>544737</BOY>
        <EOY>538553</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>816020</BOY>
        <EOY>782626</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>-6184</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>0</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <CurrentYear>
        <BeginningOfYearBalance>0</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>0</InvestmentEarningsOrLosses>
      </CurrentYear>
      <CurrentYearMinus1Year>
        <BeginningOfYearBalance>644</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>1650</InvestmentEarningsOrLosses>
        <OtherExpenditures>2294</OtherExpenditures>
      </CurrentYearMinus1Year>
      <CurrentYearMinus2Years>
        <BeginningOfYearBalance>44</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>1050</InvestmentEarningsOrLosses>
        <OtherExpenditures>450</OtherExpenditures>
        <EndOfYearBalance>644</EndOfYearBalance>
      </CurrentYearMinus2Years>
      <CurrentYearMinus3Years>
        <BeginningOfYearBalance>865</BeginningOfYearBalance>
        <InvestmentEarningsOrLosses>33</InvestmentEarningsOrLosses>
        <OtherExpenditures>854</OtherExpenditures>
        <EndOfYearBalance>44</EndOfYearBalance>
      </CurrentYearMinus3Years>
      <Equipment>
        <OtherCostOrOtherBasis>24500</OtherCostOrOtherBasis>
        <Depreciation>2722</Depreciation>
        <BookValue>21778</BookValue>
      </Equipment>
      <TotalOfBookValueLandBuildings>21778</TotalOfBookValueLandBuildings>
      <TotalRevenue>1205591</TotalRevenue>
      <TotalExpenses>1211775</TotalExpenses>
      <ExcessOrDeficitForYear>-6184</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>-6184</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>1205591</TotRevenueEtcAuditedFinclStmt>
      <RevenueNotRptdF990>0</RevenueNotRptdF990>
      <RevenueSubtotal>1205591</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>1205591</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>1211775</TotExpensesEtcAuditedFinclStmt>
      <ExpensesNotRptdF990>0</ExpensesNotRptdF990>
      <ExpensesSubtotal>1211775</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>1211775</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <Identifier>DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:</Identifier>
        <ReturnReference>PART X:</ReturnReference>
        <Explanation>THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, NAHAM MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF NAHAM AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50% LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. THERE WERE NO UNRECOGNIZED TAX BENEFITS IDENTIFIED OR RECORDED AS LIABILITIES FOR FISCAL YEARS 2011 AND 2010. NAHAM'S POLICY WOULD BE TO RECOGNIZE INTEREST AND PENALTIES, IF ANY, ON TAX POSITIONS RELATED TO ITS UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE IN THE FINANCIAL STATEMENTS. NO INTEREST AND PENALTIES WERE ASSESSED OR RECORDED DURING FISCAL YEARS 2011 AND 2010.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 3</ReturnReference>
        <Explanation>THE ORGANIZATION HAS CONTRACTED SMITHBUCKLIN CORPORATION TO PERFORM ALL MANAGEMENT FUNCTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 6</ReturnReference>
        <Explanation>THERE SHALL BE FOUR CATEGORIES OF MEMBERSHIP IN THE ASSOCIATION: ACTIVE MEMBERSHIP, ASSOCIATE MEMBERSHIP, BUSINESS PARTNER MEMBERSHIP AND HONORARY MEMBERSHIP. A. ACTIVE MEMBERSHIP: PERSONS HAVING RESPONSIBILITY FOR MANAGING, TRAINING OR CONSULTING WITHIN THE HEALTHCARE ACCESS CONTINUUM AND OTHER HEALTHCARE PROFESSIONALS INTERESTED IN PATIENT ACCESS SERVICES. THESE MEMBERS ARE ENTITLED TO ONE (1) VOTE, SERVE AS A MEMBER OF A COMMITTEE AND, WHEN ALSO CERTIFIED, HOLD OFFICE OR SERVE AS A CHAIR OF A COMMITTEE IN ACCORDANCE WITH THESE BYLAWS. B. HONORARY MEMBERSHIP: LIMITED TO A RETIRED PERSON WHO HAS DEMONSTRATED DEDICATED SERVICE TO THE ASSOCIATION OR THE PATIENT ACCESS SERVICES FIELD. UPON APPROVAL BY THE BOARD OF DIRECTORS, THESE MEMBERS SHALL BE EXEMPT FROM DUES AND SHALL NOT BE ENTITLED TO VOTE OR HOLD OFFICE, NOR SERVE AS A COMMITTEE CHAIR, BUT MAY SERVE AS A COMMITTEE MEMBER. C. BUSINESS PARTNER MEMBERSHIP: INDIVIDUALS WORKING WITH BUSINESS WHO SERVICE THE HEALTHCARE INDUSTRY WITH PARTICULAR RELEVANCE TO PATIENT ACCESS SERVICES. THESE MEMBERS ARE NOT ALLOWED TO VOTE OR HOLD OFFICE, BUT MAY SERVE AS COMMITTEE MEMBERS. D. ASSOCIATE MEMBERSHIP: LIMITED TO PERSONS IN NON-SUPERVISORY POSITIONS THAT ARE A PART OF OR SUPPORT THE REVENUE CYCLE, OTHER FRONT LINE STAFF INTERESTED IN PATIENT ACCESS SERVICES AND NAHAM, AND UNDERGRADUATE OR GRADUATE STUDENTS CURRENTLY ENROLLED FULL-TIME IN AN ACCREDITED ACADEMIC INSTITUTION. THESE MEMBERS ARE ENTITLED TO ONE (1) VOTE AND MAY SERVE AS A MEMBER OF A COMMITTEE BUT MAY NOT HOLD OFFICE OR SERVE AS A CHAIRPERSON OF A COMMITTEE IN ACCORDANCE WITH THESE BYLAWS</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION A, LINE 7A</ReturnReference>
        <Explanation>ANNUALLY, THE VICE PRESIDENT SHALL AUTOMATICALLY SUCCEED TO THE PRESIDENCY, WHILE THE NEW VICE PRESIDENT AND SECRETARY SHALL BE ELECTED BY MEMBERST BY WRITTEN BALLOT. ELECTION SHOULD BE BY PLURALITY OF THE VOTES CAST BY ACTIVE MEMBERS. IF THE VICE PRESIDENT IS REQUIRED TO ASSUME THE POSITION OF PRESIDENT DUE TO ANY CIRCUMSTANCES OTHER THAN THE USUAL SUCCESSION TO OFFICE, THE VACANCY IN THE OFFICE OF VICE PRESIDENT WILL BE FILLED BY A SPECIAL ELECTION IN THE MANNER CONSISTENT WITH THESE BYLAWS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 11</ReturnReference>
        <Explanation>THE CLIENT MANAGER PERFORMS THE INITIAL REVIEW AND THE EXECUTIVE DIRECTOR DOES A FINAL REVIEW PRIOR TO EMAILING A COPY OF THE FORM 990 TO THE BOARD OF DIRECTORS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION B, LINE 12C</ReturnReference>
        <Explanation>UPON REALIZATION THAT AN INDIVIDUAL HAS A PERCEIVED CONFLICT OF INTEREST, THE INDIVIDUAL WILL DISCLOSE THE CONFLICT TO THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR, WORKING WITH THE INDIVIDUAL, WILL DEVELOP A SIMPLE MANAGEMENT PLAN THAT WOULD FULLY DISCLOSE THE CONFLICT OF INTEREST AND HOW IT WILL BE MANAGED BY THE BOARD OF DIRECTORS AND NAHAM OFFICE. THE CONFLICT WOULD BE REVISITED ANNUALLY IN THE BOARD OF DIRECTORS MEETING.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>FORM 990, PART VI, SECTION C, LINE 19</ReturnReference>
        <Explanation>GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>