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    <Timestamp>2012-06-05T17:31:10-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
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        <BusinessNameLine1>Michael C Bingham CPA</BusinessNameLine1>
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        <City>Broken Arrow</City>
        <State>OK</State>
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      <Name>MICHAEL C BINGHAM CPA</Name>
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      <LocalChapters>true</LocalChapters>
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        <AddressUS>
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          <City>TULSA</City>
          <State>OK</State>
          <ZIPCode>74157</ZIPCode>
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        <NamePerson>LARRY B JORDAN</NamePerson>
        <Title>ASSOCIATE DIRECTOR</Title>
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        <ProgramServices>17766</ProgramServices>
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        <ProgramServices>40279</ProgramServices>
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        <ProgramServices>22400</ProgramServices>
      </OtherExpenses>
      <OtherExpenses>
        <Description>RELIGIOUS MATERIALS</Description>
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        <ProgramServices>2781</ProgramServices>
      </OtherExpenses>
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        <ProgramServices>23458</ProgramServices>
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      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>02. Conflict of interest policy compliance (Part VI, line 12c)</Identifier>
        <Explanation>DIRECTORS ARE REQUIRED ANUALLY TO REPORT ANY CONFLICT OF INTEREST</Explanation>
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      <GeneralExplanation>
        <Identifier>03. Governing documents, etc, available to public (Part VI, line 19)</Identifier>
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