NATIONAL BOARD OF CHIROPRACTIC EXAMINERS: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL BOARD OF CHIROPRACTIC EXAMINERS (EIN 74-6069951)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-11-11
- IRS object ID
- 202403169349302655
- Schema version
- 2023v5.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-11-11T09:50:49-06:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8390 EAST CRESCENT PARKWAY SUITE | AddressLine1Txt |
| Address Line2 | 300 | AddressLine2Txt |
| City | GREENWOOD VILLAGE | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80111 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 746069951 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATIONAL BOARD OF CHIROPRACTIC EXAMINERS | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATI | BusinessNameControlTxt |
| Phone | 9703569100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 54TH AVE | AddressLine1Txt |
| City | GREELEY | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80634 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | NORMAN E OUZTS JR DC | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 9703569100 | PhoneNum |
| Signature | 2024-11-08 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SARAH HINTZ | PreparerPersonNm |
| PTIN | P00492291 | PTIN |
| Phone | 3037795710 | PhoneNum |
| Preparation | 2024-11-08 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | NORMAN E OUZTS JR DC | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 54TH AVE | AddressLine1Txt |
| City | GREELEY | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80634 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,145,897 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | NBCE.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1963 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. | ActivityOrMissionDesc |
| Voting Members Governing Body | 11 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 42 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | $312,900 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,237,898 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,374,142 | CYProgramServiceRevenueAmt |
| PY Investment Income | $1,146,072 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,448,710 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$201,376 | PYOtherRevenueAmt |
| CY Other Revenue | -$17,374 | CYOtherRevenueAmt |
| PY Total Revenue | $16,182,594 | PYTotalRevenueAmt |
| CY Total Revenue | $16,805,478 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,149,287 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,236,505 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $5,170,155 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,378,716 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,922,961 | PYOtherExpensesAmt |
| CY Other Expenses | $8,564,948 | CYOtherExpensesAmt |
| PY Total Expenses | $13,242,403 | PYTotalExpensesAmt |
| CY Total Expenses | $15,180,169 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $2,940,191 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $1,625,309 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,850,135 | TotalAssetsBOYAmt |
| Total Assets EOY | $49,730,199 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,814,584 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $5,274,988 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $41,035,551 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $44,455,211 | NetAssetsOrFundBalancesEOYAmt |
| Mission | PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Desc | PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. | Desc |
| Described In Section501c3 | 0 | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | Yes (1) | ForeignActivitiesInd |
| More Than5000 K To Org | Yes (1) | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | Yes (1) | GrantsToOrganizationsInd |
| Grants To Individuals | Yes (1) | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | Yes (1) | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 111 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 42 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | Yes (1) | UnrelatedBusIncmOverLimitInd |
| Form990 T Filed | Yes (1) | Form990TFiledInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 11 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | Yes (1) | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MELISSA STOCKBERGER | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9703569100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 54TH AVE | AddressLine1Txt |
| City | GREELEY | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80634 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| KARLOS BOGHOSIAN DC | ||||||||
| PRESIDENT | 13.00 | Yes (X) | Yes (X) | $60,333 | $0 | $0 | ||
| JAMES BUCHANAN DC | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $28,233 | $0 | $0 | |||
| KAREN CAMPION BROWN DC | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $19,355 | $0 | $0 | |||
| ROBERT DASCHNER DC | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $23,833 | $0 | $0 | |||
| GARY DIBENEDETTO DC | ||||||||
| DIRECTOR | 6.00 | Yes (X) | $32,128 | $0 | $0 | |||
| MARGARET FREIHAUT DC | ||||||||
| TREASURER | 13.00 | Yes (X) | Yes (X) | $66,105 | $0 | $0 | ||
| DANITA HEAGY DC | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $31,400 | $0 | $0 | |||
| JASON JAEGER DC | ||||||||
| VICE PRESIDENT | 5.00 | Yes (X) | Yes (X) | $27,033 | $0 | $0 | ||
| DONNA MANNELLO DC | ||||||||
| DIRECTOR (THRU 5/23) | 3.00 | Yes (X) | $16,800 | $0 | $0 | |||
| LEROY OTTO DC | ||||||||
| SECRETARY | 9.00 | Yes (X) | Yes (X) | $49,906 | $0 | $0 | ||
| STEVEN ROBERTS JD | ||||||||
| DIRECTOR | 5.00 | Yes (X) | $26,233 | $0 | $0 | |||
| CAROL WINKLER DC | ||||||||
| DIRECTOR | 6.00 | Yes (X) | $34,068 | $0 | $0 | |||
| NORMAN E OUZTS JR | ||||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $343,390 | $0 | $36,494 | |||
| MELISSA J STOCKBERGER | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | Yes (X) | $203,232 | $0 | $28,900 | |||
| BRUCE L SHOTTS | ||||||||
| VP OF TESTING | 40.00 | $187,058 | $0 | $22,883 | Yes (X) | |||
| TAMARA A STERLING | ||||||||
| VP OF ADMINISTRATION | 40.00 | $168,129 | $0 | $26,724 | Yes (X) | |||
| IGOR G HIMELFARB | ||||||||
| DIRECTOR OF PSYCHOMETRICS | 40.00 | $184,475 | $0 | $22,598 | Yes (X) | |||
| ANDREW R GOW | ||||||||
| PRACTICAL TESTING MANAGER | 40.00 | $163,065 | $0 | $21,650 | Yes (X) | |||
| JESSE R LOPEZ | ||||||||
| IT MANAGER | 40.00 | $146,602 | $0 | $28,741 | Yes (X) | |||
| MICHELE K FISHER | ||||||||
| TEST PRODUCTION MANAGER | 40.00 | $135,779 | $0 | $19,769 | Yes (X) | |||
| GREG L CRAWFORD | ||||||||
| COMPUTER BASED TESTING MANAGER | 40.00 | $129,278 | $0 | $24,689 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $2,076,435 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $232,448 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 15 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| APPLEONE EMPLOYMENT SERVICES | |||||
| PO BOX 29048 | GLENDALE | CA | 912099048 | TEMPORARY EMPLOYMENT AGENCY | $2,367,659 |
| PROMETRIC | |||||
| BOX 223608 | PITTSBURGH | PA | 152512608 | CBT EXAM ADMINISTRATION | $910,018 |
| SURPASS ASSESSMENT INC | |||||
| 224 VALLEY CREEK BLVD STE 210 | EXTON | PA | 19341 | EXAM ITEM BANKING PLATFORM | $293,500 |
| TOPTAL | |||||
| 2810 N CHURCH ST 36879 | WILMINGTON | DE | 198024447 | CONTRACTED IT DEVELOPER | $238,133 |
| ZAK GEORGE LANDSCAPING | |||||
| 335 S SUMMIT VIEW DRIVE | FORT COLLINS | CO | 80524 | LANDSCAPE MAINTENANCE | $117,821 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|---|
| EXAMINATION FEES | 611710 | $15,162,385 | $14,914,885 | $247,500 |
| OTHER SERVICES | 611710 | $211,757 | $146,357 | $65,400 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,374,142 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,604,654 | TotalRevenueColumnAmt |
| Exclusion | $1,604,654 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $98,787 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $116,161 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$17,374 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$17,374 | TotalRevenueColumnAmt |
| Exclusion | -$17,374 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,068,314 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $7,213,017 | SecuritiesAmt |
| Other | $11,241 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | -$144,703 | SecuritiesAmt |
| Other | -$11,241 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$155,944 | TotalRevenueColumnAmt |
| Exclusion | -$155,944 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,805,478 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,061,242 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $312,900 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,431,336 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,200,242 | TotalAmt |
Grants To Domestic Individuals GrantsToDomesticIndividualsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,000 | TotalAmt |
Foreign Grants ForeignGrantsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,263 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,432,237 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,909,748 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,792 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $608,468 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $270,471 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $129,362 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,393 | TotalAmt |
Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,795 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $194,827 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,168 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $533,308 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $142,246 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $655,747 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $446,434 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $227,840 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $353,685 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $152,764 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EXAM ADMINISTRATION | $3,864,664 |
| CARES ACT ERC REPAYMENT | $811,027 |
| EXAM PREPARATION | $322,312 |
| BAD DEBT & BANK CHARGES | $299,551 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $277,825 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,180,169 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,369,706 | BOYAmt |
| EOY | $9,576,349 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,275 | BOYAmt |
| EOY | $62,746 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $351,552 | BOYAmt |
| EOY | $376,219 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,119,772 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,247,726 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,080,504 | BOYAmt |
| EOY | $4,872,046 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $29,482,886 | BOYAmt |
| EOY | $33,123,546 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,562,212 | BOYAmt |
| EOY | $1,719,293 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,850,135 | BOYAmt |
| EOY | $49,730,199 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,831 | BOYAmt |
| EOY | $1,738,481 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,212,941 | BOYAmt |
| EOY | $3,513,114 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,812 | BOYAmt |
| EOY | $23,393 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,814,584 | BOYAmt |
| EOY | $5,274,988 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,035,551 | BOYAmt |
| EOY | $44,455,211 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,035,551 | BOYAmt |
| EOY | $44,455,211 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,850,135 | BOYAmt |
| EOY | $49,730,199 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $1,625,309 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $1,794,351 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule D IRS990ScheduleD
Land LandGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,576,997 | OtherCostOrOtherBasisAmt |
| Book Value | $1,576,997 | BookValueAmt |
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $6,429,547 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,419,820 | DepreciationAmt |
| Book Value | $3,009,727 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $446,746 | OtherCostOrOtherBasisAmt |
| Depreciation | $320,838 | DepreciationAmt |
| Book Value | $125,908 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,605,214 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,507,068 | DepreciationAmt |
| Book Value | $98,146 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $61,268 | OtherCostOrOtherBasisAmt |
| Book Value | $61,268 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,872,046 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| FINANCE LEASE LIABILITY | $291 |
| OPERATING LEASE LIABILITY | $21,102 |
| SECURITY DEPOSIT | $2,000 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $23,393 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $18,599,977 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $1,794,351 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $45,702 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $1,840,053 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,759,924 | RevenueSubtotalAmt |
| Investment Expenses Not Incld | $56,795 | InvestmentExpensesNotIncldAmt |
| Other Revenues Not Included | -$11,241 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $45,554 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,805,478 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $15,180,317 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $45,702 | DonatedServicesUseFcltsAmt |
| Other Expenses Included | $11,241 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $56,943 | ExpensesNotReportedAmt |
| Expenses Subtotal | $15,123,374 | ExpensesSubtotalAmt |
| Investment Expenses Not Incld2 | $56,795 | InvestmentExpensesNotIncld2Amt |
| Expenses Not Rpt Fincl Stmt | $56,795 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $15,180,169 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | NBCE IS A NOT-FOR-PROFIT CORPORATION EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, EXCEPT FOR ACTIVITIES THAT CREATE UNRELATED BUSINESS TAXABLE INCOME. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION. EBAS IS A SINGLE MEMBER LIMITED LIABILITY COMPANY, WITH NBCE AS THE SOLE MEMBER, AND ACCORDINGLY, IS CLASSIFIED AS A DISREGARDED ENTITY FOR INCOME TAX PURPOSES. EBAS REVENUES, EXPENDITURES AND ACTIVITIES ARE ATTRIBUTED TO NBCE FOR REPORTING WITH THE INTERNAL REVENUE SERVICE. THE ORGANIZATION HAS NO INCOME FROM BUSINESS UNRELATED TO ITS EXEMPT PURPOSE, AND ACCORDINGLY NO LIABILITY FOR FEDERAL INCOME TAXES HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION UTILIZES THE PROVISIONS OF ASC 740, PERTAINING TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE PRONOUNCEMENT REQUIRES THE USE OF A MORE-LIKELY-THAN-NOT RECOGNITION CRITERIA BEFORE AND SEPERATE FROM THE MEASUREMENT OF A TAX POSITION. AN ENTITY SHALL INITIALLY RECOGNIZE THE FINANCIAL STATEMENT EFFECTS OF A TAX POSITION WHEN IT IS MORE LIKELY THAN NOT, BASED ON THE TECHNICAL MERITS, THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION. WITH RESPECT TO THE ASSOCIATION, THIS WOULD PRIMARILY RELATE TO THE DETERMINATION OF UNRELATED BUSINESS TAXABLE INCOME, AND TO THE MAINTENANCE OF IT'S EXEMPT TAX STATUS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSETS NETTED WITH EXPENSES ON THE FINANCIAL STATEMENTS -11,241. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF ASSETS REPORTED AS REVENUE ON THE 990 11,241. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Account Activities Outside US AccountActivitiesOutsideUSGrp (7 entries)
| RegionRegionTxt | OfficesOfficesCnt | EmployeeEmployeeCnt | Type Of Activities ConductedTypeOfActivitiesConductedTxt | Region Total ExpendituresRegionTotalExpendituresAmt |
|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | GRANTS GIVEN | $11,263 |
| NORTH AMERICA | 0 | 0 | GRANTS GIVEN | $15,000 |
| EAST ASIA AND THE PACIFIC | 0 | 0 | TRAVEL | $56,230 |
| NORTH AMERICA | 0 | 0 | TESTING REVENUE | |
| CENTRAL AMERICA AND THE CARIBBEAN | 0 | 0 | TESTING REVENUE | |
| EUROPE (INCLUDING ICELAND & GREENLAND) | 0 | 0 | TESTING REVENUE | |
| EAST ASIA AND THE PACIFIC | 0 | 0 | TESTING REVENUE |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Subtotal Offices | 0 | SubtotalOfficesCnt |
| Subtotal Employees | 0 | SubtotalEmployeesCnt |
| Continuation Total Office | 0 | ContinuationTotalOfficeCnt |
| Continuation Total Employee | 0 | ContinuationTotalEmployeeCnt |
| Total Office | 0 | TotalOfficeCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Subtotal Spent | $82,493 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $82,493 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp (2 entries)
| RegionRegionTxt | Purpose Of GrantPurposeOfGrantTxt | Cash GrantCashGrantAmt | Manner Of Cash DisbursementMannerOfCashDisbursementTxt | Non Cash AssistanceNonCashAssistanceAmt | Description Of Non Cash AsstDescriptionOfNonCashAsstTxt | Valuation Method UsedValuationMethodUsedDesc |
|---|---|---|---|---|---|---|
| EUROPE (INCLUDING ICELAND & GREENLAND) | SPINEWEEK SPONSORSHIP CHIROPRACTIC DAY | $11,263 | WIRE | $0 | N/A | N/A |
| NORTH AMERICA | CONFERENCE ASSISTANCE | $15,000 | CHECK | $0 | N/A | N/A |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 0 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
| Transfer To Foreign Corp | 0 | TransferToForeignCorpInd |
| Interest In Foreign Trust | 0 | InterestInForeignTrustInd |
| Foreign Corp Ownership | 0 | ForeignCorpOwnershipInd |
| Passive Foreign Investmest Co | 0 | PassiveForeignInvestmestCoInd |
| Foreign Partnership | 0 | ForeignPartnershipInd |
| Boycott Countries | 0 | BoycottCountriesInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS MONITORS THE USE OF FINANCIAL ASSISTANCE FUNDS BY THE FOLLOWING FINANCIAL ASSISTANCE GUIDELINES: - FINANCIAL ASSISTANCE MAY BE PROVIDED TO ANY ENTITY (DOMESTIC OR INTERNATIONAL), AS LONG AS THE FUNDS WILL BE USED TO FURTHER NBCE'S STATED PURPOSE AND THE CHIROPRACTIC PROFESSION. -FINANCIAL ASSISTANCE MAY NOT RESULT IN PERSONAL BENEFIT TO A MEMBER OF THE NBCE BOARD OF DIRECTORS OR STAFF. FINANCIAL ASSISTANCE MAY NOT BE FOR RELIGIOUS PURPOSES OR DEBT REDUCTION. - FINANCIAL ASSISTANCE REQUESTS MUST BE SUBMITTED, IN WRITING AND ON THE REQUESTING ORGANIZATION'S OFFICIAL STATIONARY TO THE NBCE CHIEF EXECUTIVE OFFICER (CEO). REQUESTS MUST BE FOR A SPECIFIC MONETARY AMOUNT AND PROVIDE A DETAILED DESCRIPTION OF HOW THE FUNDS WILL BE SPENT. ADDITIONAL INFORMATION MAY BE REQUESTED TO ASSIST THE NBCE BOARD OF DIRECTORS IN ITS DECISION-MAKING PROCESS. - THE NBCE BOARD OF DIRECTOR'S MUST APPROVE THE DISTRIBUTION OF ALL DESIGNATED FINANCIAL ASSISTANCE FUNDS. WRITTEN REQUESTS WILL BE REVIEWED BY THE BOARD THROUGHOUT THE YEAR AT SCHEDULED BOARD MEETINGS. THE NBCE BOARD OF DIRECTORS RESERVES THE RIGHT TO MAKE FINANCIAL DONATIONS TO QUALIFIED ENTITIES WITHOUT WRITTEN REQUEST. SELECTED RECIPIENTS WILL BE NOTIFIED, IN WRITING, OF THE TOTAL AWARDED AMOUNT ALONG WITH ANY RESTRICTIONS ASSOCIATED WITH THE FINANCIAL ASSISTANCE. | ExplanationTxt |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (7 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc | Purpose Of GrantPurposeOfGrantTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| ASSOCIATION OF CHIROPRACTIC COLLEGES (ACC) | ||||||||||
| 4424 MONTGOMERY AVE SUITE 202 | BETHESDA | MD | 20814 | 943082686 | 501(C)(6) | $148,515 | $0 | N/A | N/A | RESEARCH AWARDS & GENERAL SUPPORT |
| FEDERATION OF CHIROPRACTIC LICENSING BOARDS (FCLB) | ||||||||||
| 5401 WEST 10TH ST STE 101 | GREELEY | CO | 80634 | 830208564 | 501(C)(3) | $824,227 | $0 | N/A | N/A | OPERATIONAL SUPPORT |
| FOUNDATION FOR CHIROPRACTIC PROGRESS (F4CP) | ||||||||||
| PO BOX 869 | GEORGETOWN | CA | 95634 | 202137895 | 501(C)(6) | $35,000 | $0 | N/A | N/A | GENERAL SUPPORT |
| FOUNDATION FOR THE ADVANCEMENT OF CHIROPRACTIC TENETS AND SERVICES INC | ||||||||||
| 6400 ARLINGTON BLVD STE 650 | FALLS CHURCH | VA | 22042 | 871520682 | 501(C)(3) | $26,000 | $0 | N/A | N/A | GENERAL SUPPORT |
| NCMIC FOUNDATION | ||||||||||
| 14001 UNIVERSITY AVE | CLIVE | IA | 50325 | 680570762 | 501(C)(3) | $100,000 | $0 | N/A | N/A | TO FUND THE NCMIC FOUNDATION GEORGE MCANDREWS FUND |
| UNIVERSITY OF SOUTH FLORIDA | ||||||||||
| PO BOX 737443 | DALLAS | TX | 75373 | 593102112 | 501(C)(3) | $15,000 | $0 | N/A | N/A | TO FUND THE BIOMECHANICAL AND MRI-BASED OUTCOMES OF LUMBAR NON-SURGICAL SPINAL DECOMPRESSION PROJECT'S CHIROPRACTIC STUDENT PRECEPTORSHIP STIPEND. |
| WOMEN CHIROPRACTORS | ||||||||||
| 8584 N CANTON CENTER RD | CANTON | MI | 48187 | 820989283 | 501(C)(3) | $10,000 | $0 | N/A | N/A | SPONSORSHIP |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 5 | Total501c3OrgCnt |
| Total Other Org | 2 | TotalOtherOrgCnt |
Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Type | SCHOLARSHIPS | GrantTypeTxt |
| Recipient | 4 | RecipientCnt |
| Cash Grant | $10,000 | CashGrantAmt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Valuation Method Used | N/A | ValuationMethodUsedDesc |
| Non Cash Assistance | N/A | NonCashAssistanceDesc |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART I, LINE 2: | FormAndLineReferenceDesc |
| Explanation | THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS MONITORS THE USE OF FINANCIAL ASSISTANCE FUNDS BY THE FOLLOWING FINANCIAL ASSISTANCE GUIDELINES: - FINANCIAL ASSISTANCE MAY BE PROVIDED TO ANY ENTITY (DOMESTIC OR INTERNATIONAL), AS LONG AS THE FUNDS WILL BE USED TO FURTHER NBCE'S STATED PURPOSE AND THE CHIROPRACTIC PROFESSION. -FINANCIAL ASSISTANCE MAY NOT RESULT IN PERSONAL BENEFIT TO A MEMBER OF THE NBCE BOARD OF DIRECTORS OR STAFF. FINANCIAL ASSISTANCE MAY NOT BE FOR RELIGIOUS PURPOSES OR DEBT REDUCTION. - FINANCIAL ASSISTANCE REQUESTS MUST BE SUBMITTED IN WRITING AND ON THE REQUESTING ORGANIZATION'S OFFICIAL STATIONARY TO THE NBCE CHIEF EXECUTIVE OFFICER (CEO). REQUESTS MUST BE FOR A SPECIFIC MONETARY AMOUNT AND PROVIDE A DETAILED DESCRIPTION OF HOW THE FUNDS WILL BE SPENT. ADDITIONAL INFORMATION MAY BE REQUESTED TO ASSIST THE NBCE BOARD OF DIRECTORS IN ITS DECISION-MAKING PROCESS. - THE NBCE BOARD OF DIRECTOR'S MUST APPROVE THE DISTRIBUTION OF ALL DESIGNATED FINANCIAL ASSISTANCE FUNDS. WRITTEN REQUESTS WILL BE REVIEWED BY THE BOARD THROUGHOUT THE YEAR AT SCHEDULED BOARD MEETINGS. THE NBCE BOARD OF DIRECTORS RESERVES THE RIGHT TO MAKE FINANCIAL DONATIONS TO QUALIFIED ENTITIES WITHOUT WRITTEN REQUEST. SELECTED RECIPIENTS WILL BE NOTIFIED, IN WRITING, OF THE TOTAL AWARDED AMOUNT ALONG WITH ANY RESTRICTIONS ASSOCIATED WITH THE FINANCIAL ASSISTANCE. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| First Class Or Charter Travel | Yes (X) | FirstClassOrCharterTravelInd |
| Club Dues Or Fees | Yes (X) | ClubDuesOrFeesInd |
| Written Policy Ref T And E Expnss | Yes (1) | WrittenPolicyRefTAndEExpnssInd |
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Any Non Fixed Payments | Yes (1) | AnyNonFixedPaymentsInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| NORMAN E OUZTS JR | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $273,693 | $0 | $60,380 | $0 | $9,317 | $0 | $19,800 | $0 | $16,694 | $0 | $379,884 | $0 | $0 | $0 |
| MELISSA J STOCKBERGER | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $179,014 | $0 | $23,943 | $0 | $275 | $0 | $12,940 | $0 | $15,960 | $0 | $232,132 | $0 | $0 | $0 |
| BRUCE L SHOTTS | ||||||||||||||
| VP OF TESTING | $170,738 | $0 | $16,320 | $0 | $0 | $0 | $11,333 | $0 | $11,550 | $0 | $209,941 | $0 | $0 | $0 |
| IGOR G HIMELFARB | ||||||||||||||
| DIRECTOR OF PSYCHOMETRICS | $170,811 | $0 | $13,664 | $0 | $0 | $0 | $11,060 | $0 | $11,538 | $0 | $207,073 | $0 | $0 | $0 |
| TAMARA A STERLING | ||||||||||||||
| VP OF ADMINISTRATION | $149,330 | $0 | $18,799 | $0 | $0 | $0 | $10,562 | $0 | $16,162 | $0 | $194,853 | $0 | $0 | $0 |
| ANDREW R GOW | ||||||||||||||
| PRACTICAL TESTING MANAGER | $149,349 | $0 | $13,491 | $0 | $225 | $0 | $9,789 | $0 | $11,861 | $0 | $184,715 | $0 | $0 | $0 |
| JESSE R LOPEZ | ||||||||||||||
| IT MANAGER | $125,760 | $0 | $11,704 | $0 | $9,138 | $0 | $8,345 | $0 | $20,396 | $0 | $175,343 | $0 | $0 | $0 |
| MICHELE K FISHER | ||||||||||||||
| TEST PRODUCTION MANAGER | $122,870 | $0 | $12,884 | $0 | $25 | $0 | $8,253 | $0 | $11,516 | $0 | $155,548 | $0 | $0 | $0 |
| GREG L CRAWFORD | ||||||||||||||
| COMPUTER BASED TESTING MANAGER | $116,288 | $0 | $12,990 | $0 | $0 | $0 | $8,334 | $0 | $16,355 | $0 | $153,967 | $0 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART I, LINE 1A | IN 2023, BOARD MEMBER, DR. LEROY OTTO WAS REIMBURSED FOR FIRST CLASS AIRFARE, FOR BUSINESS TRAVEL, AND BOARD MEMBER, DR. KARLOS BOGHOSIAN WAS REIMBURSED $10,000 (TOTAL AIRFARE WAS $14,430), FOR DELTA ONE AIRFARE FOR BUSINESS TRAVEL TO AUSTRALIA. ALL NBCE EMPLOYEES ARE ELIGABLE TO BE REIMBURSED UP TO $25 PER MONTH FOR HEALTH CLUB DUES. IN 2023, MELISSA STOCKBERGER, ANDREW GOW, JESSE LOPEZ, AND MICHELE FISHER RECEIVED THIS REIMBURSEMENT. |
| PART I, LINE 7 | THE BOARD OF DIRECTORS DETERMINES THE CEO'S ANNUAL BONUS BASED UPON THEIR ANNUAL PERFORMANCE REVIEW. STAFF BONUSES ARE NOT TYPICALLY PROVIDED; HOWEVER, THEY WERE PROVIDED IN 2022 AND 2023 BASED UPON AN INCREASED WORKLOAD PLACED ON STAFF. ADDITIONALLY, STAFF RECEIVE A MINIMAL ANNUAL SUMMER BONUS BASED UPON POSITION, AND A MINIMAL ANNUAL HOLIDAY BONUS BASED ON TENURE. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 1A | THE EXECUTIVE COMMITTEE CONSISTS OF THE OFFICERS OF THE NBCE BOARD, INCLUDING THE PRESIDENT, VICE PRESIDENT, TREASURER AND SECRETARY. WHEN NECESSARY, THE EXECUTIVE COMMITTEE WILL MAKE EMERGENCY DECISIONS ON BEHALF OF THE BOARD WHEN IT IS NOT POSSIBLE TO ASSEMBLE A QUORUM OF THE BOARD. THE EXECUTIVE COMMITTEE MAY ALSO APPROVE ANY UNBUDGETED TRAVEL FOR BOARD MEMBERS AND AUTHORIZE UNBUDGETED EXPENDITURES UP TO $25,000. THE AUDIT COMMITTEE CURRENTLY CONSISTS OF ONE BOARD MEMBER AND TWO NON-BOARD MEMBERS. THE TREASURER IS CONSIDERED AN EX-OFFICIO MEMBER OF THE COMMITTEE AND MAY NOT EXERCISE A VOTE. THE AUDIT COMMITTEE OVERSEES THE ANNUAL INDEPENDENT AUDIT PROCESS WHICH INCLUDES APPOINTMENT OF THE INDEPENDENT AUDITOR TO BE ENGAGED BY THE NBCE, APPROVAL OF ANY NON-AUDIT SERVICE ENGAGEMENTS OF THE AUDITOR, ESTABLISHMENT OF THE AUDIT FEES, REVIEW OF THE ANNUAL AUDIT REPORT, PRESENTATION OF THE AUDIT REPORT TO THE BOARD OF DIRECTORS FOR APPROVAL BY THE BOARD, AND EVALUATION OF THE INDEPENDENT AUDITOR'S PERFORMANCE. AUDIT COMMITTEE MEMBERS WHO ARE NON-BOARD MEMBERS RECEIVE $1,000 IN COMPENSATION PER YEAR. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE STATE DELEGATES HAVE THE AUTHORITY TO ELECT THE FIVE DISTRICT DIRECTORS WHO ARE PART OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION A, LINE 7B | THE STATE DELEGATES MUST APPROVE BOTH THE BYLAW CHANGES AND DISSOLUTION OF THE CORPORATION UPON THE RECOMMENDATION FROM THE BOARD OF DIRECTORS. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, THE AUDIT COMMITTEE, AND THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING THE RETURN WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR, OFFICER AND COMMITTEE MEMBER IS UNDER A CONTINUING OBLIGATION TO DISCLOSE ANY ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN OR REASONABLY SHOULD BE KNOWN. IN FURTHERANCE OF THIS FUNDAMENTAL AND COMPREHENSIVE OBLIGATION, EACH DIRECTOR, OFFICER AND COMMITTEE MEMBER IS EXPECTED TO COMPLY WITH THE OBLIGATION TO FILE PERIODIC REPORTS WITH NBCE OF POTENTIAL AND ACTUAL CONFLICTS OF INTEREST. HOWEVER, A DIRECTOR'S, OFFICER'S OR COMMITTEE MEMBER'S OBLIGATION TO MAKE SUCH PERIODIC REPORTS DOES NOT RELIEVE HIM OR HER OF THE OBLIGATION AT ALL TIMES TO ENSURE THAT HE OR SHE IS MAKING CONTINUOUS DISCLOSURE OF POTENTIAL AND ACTUAL CONFLICTS OF INTEREST, INCLUDING IN ADVANCE OF ANY PARTICULAR ACTION TO BE TAKEN BY NBCE THAT COULD BE AFFECTED BY A POTENTIAL OR ACTUAL CONFLICT OF INTEREST OF SUCH DIRECTOR, OFFICER OR COMMITTEE MEMBER. IF A CONFLICT EXISTS, THE INTERESTED PERSON SHALL NOT VOTE ON SUCH MATTER, ACTION OR TRANSACTION. THE INTERESTED PERSON SHALL LEAVE THE ROOM DURING THE FINAL DISCUSSION AND VOTE ON THE MATTER, ACTION OR TRANSACTION, UNLESS THE BOARD OR COMMITTEE INDICATES ITS DESIRE TO HAVE THE INTERESTED PERSON PRESENT. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE MEETS TO REVIEW AND NEGOTIATE THE CHIEF EXECUTIVE OFFICER'S CONTRACT EVERY YEAR, AND THE BOARD OF DIRECTORS IS NOTIFIED AND APPROVES THE FINAL RESULTING CONTRACT. THE PROCESS TO DETERMINE APPROPRIATE COMPENSATION INCLUDES THE USE OF AN INDEPENDENT COMPENSATION CONSULTANT AND REVIEW OF RELEVANT COMPENSATION STUDIES. THE LAST REVIEW OF KEY EMPLOYEE COMPENSATION OCCURRED IN 2023. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE ORGANIZATION POSTS THE CURRENT BYLAWS AND AUDITED FINANCIAL STATEMENTS ON THEIR WEBSITE EVERY YEAR, ONE WEEK PRIOR TO THEIR ANNUAL MEETING, IN THE ORGANIZATION'S ANNUAL REPORT. PRINTED COPIES OF THE CONFLICT OF INTEREST POLICY AND THE AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XII, LINE 2C: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Total IncomeTotalIncomeAmt | End Of Year AssetsEndOfYearAssetsAmt | Business Name Line1DirectControllingEntityName/BusinessNameLine1Txt | EINEIN |
|---|---|---|---|---|---|---|---|---|---|
| INTERNATIONAL BOARD OF CHIROPRACTIC EXAMINERS | |||||||||
| 901 54TH AVENUE | GREELEY | CO | 80634 | TO PROVIDE TESTING SERVICES TO THE INTERNATIONAL CHIROPRACTIC PROFESSION | DE | $0 | $38,624 | NATIONAL BOARD OF CHIROPRACTIC EXAMINERS | |
| ETHICS AND BOUNDARIES ASSESSMENT SERVICES LLC | |||||||||
| 901 54TH AVENUE | GREELEY | CO | 80634 | DEVELOPING AND ADMINISTERING ETHICS AND BOUNDARY EXAMINATIONS | DE | $247,875 | $355,940 | NATIONAL BOARD OF CHIROPRACTIC EXAMINERS | 462953576 |