NATIONAL BOARD OF CHIROPRACTIC EXAMINERS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- NATIONAL BOARD OF CHIROPRACTIC EXAMINERS (EIN 74-6069951)
- Tax period
- 2022-01-01 to 2022-12-31
- Filed
- 2023-08-16
- IRS object ID
- 202342289349301494
- Schema version
- 2022v5.0
- 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 | 2023-08-16T18:54:16-05:00 | ReturnTs |
| Tax Period End | 2022-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 840930288 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BROCK AND COMPANY CPAS PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3711 JFK PARKWAY SUITE 315 | AddressLine1Txt |
| City | FORT COLLINS | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80525 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-01-01 | 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 | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 9703569100 | PhoneNum |
| Signature | 2023-08-15 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | NORMAN | PersonFirstNm |
| Person Last | OUZTS JR DC | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SID FAHSHOLTZ CPA | PreparerPersonNm |
| PTIN | P00779361 | PTIN |
| Phone | 9702237855 | PhoneNum |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | 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 | $16,311,591 | 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 | 43 | TotalEmployeeCnt |
| Total Volunteers | 0 | TotalVolunteersCnt |
| Total Gross UBI | -$200,203 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $0 | PYContributionsGrantsAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $15,537,185 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $15,237,898 | CYProgramServiceRevenueAmt |
| PY Investment Income | $811,212 | PYInvestmentIncomeAmt |
| CY Investment Income | $1,146,072 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$255,222 | PYOtherRevenueAmt |
| CY Other Revenue | -$201,376 | CYOtherRevenueAmt |
| PY Total Revenue | $16,093,175 | PYTotalRevenueAmt |
| CY Total Revenue | $16,182,594 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $1,083,866 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $1,149,287 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $4,742,562 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,170,155 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $6,526,002 | PYOtherExpensesAmt |
| CY Other Expenses | $6,922,961 | CYOtherExpensesAmt |
| PY Total Expenses | $12,352,430 | PYTotalExpensesAmt |
| CY Total Expenses | $13,242,403 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $3,740,745 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $2,940,191 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,950,724 | TotalAssetsBOYAmt |
| Total Assets EOY | $44,850,135 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $3,811,870 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $3,814,584 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $41,138,854 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $41,035,551 | 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 | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 149 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 43 | 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MELISSA STOCKBERGER CFO | PersonNm |
| Phone | 9703569100 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 901 54TH AVENUE | AddressLine1Txt |
| City | GREELEY | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80634 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (26 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Key EmployeeKeyEmployeeInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| CAROL J WINKLER DC | ||||||||
| DIRECTOR | 6.00 | Yes (X) | $30,911 | $0 | $0 | |||
| DANIEL M COTE DC | ||||||||
| FORMER PRESIDENT | 5.00 | Yes (X) | $26,891 | $0 | $0 | Yes (X) | ||
| JASON O JAEGER DC | ||||||||
| OFFICER - SECRETARY | 6.00 | Yes (X) | $35,661 | $0 | $0 | Yes (X) | ||
| JASON YOUNG DC | ||||||||
| FORMER DIRECTOR | 3.00 | Yes (X) | $20,440 | $0 | $0 | |||
| JOHN R MCGINNIS DC | ||||||||
| FORMER SECRETARY | 3.00 | Yes (X) | $16,890 | $0 | $0 | Yes (X) | ||
| KARLOS BOGHOSIAN DC | ||||||||
| OFFICER - PRESIDENT | 10.00 | Yes (X) | $10,980 | $0 | $0 | Yes (X) | ||
| KIMBERLY A DRIGGERS JD | ||||||||
| FORMER DIRECTOR | 2.00 | Yes (X) | $11,290 | $0 | $0 | |||
| LEROY F OTTO DC | ||||||||
| OFFICER - VICE PRESIDENT | 10.00 | Yes (X) | $53,348 | $0 | $0 | Yes (X) | ||
| MARGARET M FREIHAUT DC | ||||||||
| OFFICER - TREASURER | 9.00 | Yes (X) | $51,661 | $0 | $0 | Yes (X) | ||
| MICHAEL FEDORCZYK DC | ||||||||
| FORMER TREASURER | 2.00 | Yes (X) | $11,290 | $0 | $0 | Yes (X) | ||
| JAMES BUCHANAN DC | ||||||||
| DIRECTOR | 4.00 | Yes (X) | $25,214 | $0 | $0 | |||
| ROBERT DASCHNER DC | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $20,414 | $0 | $0 | |||
| GARY DIBENEDETTO DC | ||||||||
| DIRECTOR | 3.00 | Yes (X) | $18,769 | $0 | $0 | |||
| DANITA HEAGY DC | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $12,262 | $0 | $0 | |||
| DONNA MANNELLO DC | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $14,754 | $0 | $0 | |||
| STEVEN C ROBERTS DC | ||||||||
| DIRECTOR | 2.00 | Yes (X) | $16,114 | $0 | $0 | |||
| KEITA VANTERPOOL DC | ||||||||
| FORMER DIRECTOR | 1.00 | Yes (X) | $3,230 | $0 | $0 | |||
| MELISSA J STOCKBERGER CPA | ||||||||
| CHIEF FINANCIAL OFFICER | 40.00 | $173,676 | $0 | $29,053 | Yes (X) | |||
| NORMAN E OUZTS JR DC | ||||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | $320,616 | $0 | $37,534 | Yes (X) | |||
| BRUCE L SHOTTS DC | ||||||||
| VP OF TESTING | 40.00 | $178,476 | $0 | $21,879 | Yes (X) | |||
| TAMARA A STERLING | ||||||||
| VP OF ADMINISTRATION | 40.00 | $161,489 | $0 | $25,196 | Yes (X) | |||
| ANDY R GOW DC | ||||||||
| PRACTICAL TESTING MANAGER | 40.00 | $155,181 | $0 | $20,702 | Yes (X) | |||
| IGOR G HIMELFARB PHD | ||||||||
| DIRECTOR OF PSYCHOMETRICS | 40.00 | $183,280 | $0 | $21,600 | Yes (X) | |||
| STACEY A KJELDGAARD | ||||||||
| EBAS EXECUTIVE DIRECTOR | 40.00 | $122,545 | $0 | $25,358 | Yes (X) | |||
| JESSE R LOPEZ | ||||||||
| IT MANAGER | 40.00 | $132,560 | $0 | $17,550 | Yes (X) | |||
| MICHELE K FISHER | ||||||||
| TEST PRODUCTION MANAGER | 40.00 | $130,034 | $0 | $18,903 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,937,976 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $217,775 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 13 | 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 | $2,343,397 |
| PROMETRIC | |||||
| PO BOX 223608 | PITTSBURGH | PA | 152512608 | CBT EXAM ADMINISTRATION | $789,125 |
| HAYNES | |||||
| PO BOX 561389 | DENVER | CO | 80256 | BUILDING MAINTENANCE & REPAIRS | $180,552 |
| ZAK GEORGE LANDSCAPING | |||||
| 335 S SUMMIT VIEW DRIVE | FT COLLINS | CO | 80524 | LANDSCAPE MAINTENANCE | $162,916 |
| TOPTAL | |||||
| 2810 N CHURCH ST 36879 | WILMINGTON | DE | 19802 | CONTRACTED IT DEVELOPER | $137,047 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| EXAMINATION FEES | 611710 | $15,064,545 | $15,064,545 |
| OTHER SERVICES | 611710 | $173,353 | $173,353 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $15,237,898 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,146,072 | TotalRevenueColumnAmt |
| Exclusion | $1,146,072 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $127,824 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $128,997 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | -$1,173 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,173 | TotalRevenueColumnAmt |
| Exclusion | -$1,173 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp (3 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Unrelated Business RevenueUnrelatedBusinessRevenueAmt |
|---|---|---|---|
| EBAS REVENUE | 900099 | $165,698 | $165,698 |
| MOPC REVENUE | 900099 | $56,325 | $56,325 |
| MOPC EXPENSES | 900099 | -$8,475 | -$8,475 |
Miscellaneous Revenue MiscellaneousRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$413,751 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | -$413,751 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | -$200,203 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $16,182,594 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $15,237,898 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | -$200,203 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,144,899 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,129,287 | 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 | $10,000 | TotalAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,328,035 | TotalAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,726,160 | TotalAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $160,522 | TotalAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $693,230 | TotalAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $262,208 | TotalAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $165,884 | TotalAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $18,728 | TotalAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $37,782 | TotalAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $84,586 | TotalAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $382,345 | TotalAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $115,428 | TotalAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $734,216 | TotalAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $204,534 | TotalAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $263,821 | TotalAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $397,240 | TotalAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $128,484 | TotalAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt |
|---|---|
| EXAM ADMINISTRATION | $3,735,078 |
| EXAM PREPARATION | $324,143 |
| MISCELLANEOUS EXPENSE | $296,458 |
| EXAM DEVELOPMENT | $150,151 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | -$115,917 | TotalAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,242,403 | TotalAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,729,773 | BOYAmt |
| EOY | $7,369,706 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,075 | BOYAmt |
| EOY | $3,275 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $298,623 | BOYAmt |
| EOY | $351,552 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $10,130,572 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $5,050,068 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,210,308 | BOYAmt |
| EOY | $5,080,504 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $27,272,286 | BOYAmt |
| EOY | $29,482,886 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,435,659 | BOYAmt |
| EOY | $2,562,212 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,950,724 | BOYAmt |
| EOY | $44,850,135 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $578,217 | BOYAmt |
| EOY | $590,831 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,231,653 | BOYAmt |
| EOY | $3,212,941 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,000 | BOYAmt |
| EOY | $10,812 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,811,870 | BOYAmt |
| EOY | $3,814,584 | 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 | $41,138,854 | BOYAmt |
| EOY | $41,035,551 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $41,138,854 | BOYAmt |
| EOY | $41,035,551 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,950,724 | BOYAmt |
| EOY | $44,850,135 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $2,940,191 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | -$2,979,643 | NetUnrlzdGainsLossesInvstAmt |
| Investment Expense | -$63,851 | InvestmentExpenseAmt |
| 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 | $3,237,165 | DepreciationAmt |
| Book Value | $3,192,382 | BookValueAmt |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $446,746 | OtherCostOrOtherBasisAmt |
| Depreciation | $289,598 | DepreciationAmt |
| Book Value | $157,148 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $1,667,662 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,523,305 | DepreciationAmt |
| Book Value | $144,357 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $9,620 | OtherCostOrOtherBasisAmt |
| Book Value | $9,620 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $5,080,504 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (7 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| SOFTWARE, NET OF ACCUMULATED AMORTIZATION | $76,668 |
| DEPOSITS | $5,000 |
| CERTIFICATES OF DEPOSIT | $247,872 |
| BOARD DESIGNATED CASH AND CASH EQUIVALENTS | $735,265 |
| BOARD DESIGNATED ACCRUED INTEREST RECEIVABLE | $36,448 |
| INVESTMENT IN 5401 BUILDING, NET | $1,443,071 |
| OPERATING LEASE ROU | $17,888 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $2,562,212 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)
| DescDesc | AmtAmt |
|---|---|
| SECURITY DEPOSITS | $2,000 |
| OPERATING LEASE LIABILITY - LT | $5,058 |
| FINANCE LEASE LIABILITY - LT | $3,754 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,812 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $13,561,326 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | -$2,979,643 | NetUnrealizedGainsInvstAmt |
| Other Revenue | -$63,851 | OtherRevenueAmt |
| Revenue Not Reported | -$3,043,494 | RevenueNotReportedAmt |
| Revenue Subtotal | $16,604,820 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$422,226 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$422,226 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $16,182,594 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $13,664,633 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $4 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $4 | ExpensesNotReportedAmt |
| Expenses Subtotal | $13,664,629 | ExpensesSubtotalAmt |
| Other Expenses Not Included | -$422,226 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | -$422,226 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $13,242,403 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE NBCE IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE, AND HAS BEEN CLASSIFIED BY THE INTERNAL REVENUE SERVICE AS A NONPROFIT CORPORATION OTHER THAN A PRIVATE FOUNDATION. SINCE IT HAS NO NET INCOME FROM BUSINESS UNRELATED TO ITS EXEMPT PURPOSE, NO LIABILITY FOR FEDERAL INCOME TAXES HAS BEEN RECORDED. EBAS IS NOT A TAX-PAYING ENTITY FOR FEDERAL OR STATE INCOME TAX PURPOSES; ACCORDINGLY, EBAS DOES NOT FILE A TAX RETURN. NBCE, AS THE SOLE MEMBER OF EBAS, REPORTS THE REVENUES AND EXPENSES OF EBAS ON ITS FORM 990 TAX RETURN, AND NET INCOME UNRELATED TO NBCE'S MISSION IS SUBJECT TO UNRELATED BUSINESS INCOME ("UBI") TAX TO BE REPORTED ON FORM 990-T. DURING THE YEARS ENDED DECEMBER 31, 2022 AND 2021, THERE WAS NO NET UBTI. THE ORGANIZATION FOLLOWS GUIDANCE TO ACCOUNT FOR ANY UNCERTAINTY IN INCOME TAXES WITH RESPECT TO THE ACCOUNTING FOR ALL TAX POSITIONS TAKEN (OR EXPECTED TO BE TAKEN) ON ANY INCOME TAX RETURN. THIS GUIDANCE APPLIES TO ALL OPEN TAX PERIODS IN ALL TAX JURISDICTIONS IN WHICH THE ORGANIZATION IS REQUIRED TO FILE AN INCOME TAX RETURN. UNDER GAAP, IN ORDER TO RECOGNIZE AN UNCERTAIN TAX BENEFIT THE TAXPAYER MUST BE MORE LIKELY THAN NOT OF SUSTAINING THE POSITION AND THE MEASUREMENT OF THE BENEFIT IS CALCULATED AS THE LARGEST AMOUNT THAT IS MORE THAN 50 PERCENT LIKELY TO BE REALIZED UPON RESOLUTION OF THE BENEFIT. THE ORGANIZATION BELIEVES THAT IT HAS CONDUCTED ITS OPERATIONS IN ACCORDANCE WITH, AND HAS PROPERLY MAINTAINED ITS TAX-EXEMPT STATUS, AND THAT IT HAS TAKEN NO MATERIAL UNCERTAIN TAX POSITIONS THAT QUALIFY FOR RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS NOT SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2017. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | INVESTMENT EXPENSES -63,851. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | EXPENSES ALLOCATED TO EBAS -413,751. EXPENSES ALLOCATED TO MOPC -8,475. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | ROUNDING 4. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | EXPENSES ALLOCATED TO EBAS -413,751. EXPENSES ALLOCATED TO MOPC -8,475. |
Schedule F IRS990ScheduleF
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
| 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 | $0 | SubtotalSpentAmt |
| Continuation Spent | $0 | ContinuationSpentAmt |
| Total Spent | $0 | TotalSpentAmt |
Grants To Org Outside US GrantsToOrgOutsideUSGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Region | CANADA | RegionTxt |
| Purpose Of Grant | CONFERENCE ASSISTANCE | PurposeOfGrantTxt |
| Cash Grant | $10,000 | CashGrantAmt |
| Manner Of Cash Disbursement | CHECK | MannerOfCashDisbursementTxt |
| Non Cash Assistance | $0 | NonCashAssistanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 1 | Total501c3OrgCnt |
| Total Other Org | 0 | 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 (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART III ACCOUNTING METHOD: | |
| PART I, LINE 2: | 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 STATIONERY, 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. |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Grant Records Maintained | Yes (1) | GrantRecordsMaintainedInd |
Recipient Table RecipientTable (5 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Recipient EINRecipientEIN | IRC SectionIRCSectionDesc | Cash GrantCashGrantAmt | Non Cash AssistanceNonCashAssistanceAmt | Purpose Of GrantPurposeOfGrantTxt | Valuation Method UsedValuationMethodUsedDesc | Non Cash AssistanceNonCashAssistanceDesc |
|---|---|---|---|---|---|---|---|---|---|---|
| ASSOCIATION OF CHIROPRACTIC COLLEGES | ||||||||||
| 4424 MONTGOMERY AVENUE STE 202 | BETHESDA | MD | 20814 | 943082686 | 501(C)(6) | $211,000 | $0 | RESEARCH AWARDS | ||
| FEDERATION OF CHIROPRACTIC LICENSING BOARDS | ||||||||||
| 5401 WEST 10TH STREET STE 101 | GREELEY | CO | 80634 | 830208564 | 501(C)(3) | $839,096 | $35,191 | OPERATIONAL SUPPORT | FMV | RENT & UTILITIES |
| CONGRESS OF CHIROPRACTIC STATE ASSOCIATION | ||||||||||
| 699 JUNE DRIVE | MOLALLA | OR | 97038 | 311399194 | 501(C)(6) | $25,000 | $0 | STRATEGIC PLANNING | ||
| BRIGHTHALL INC | ||||||||||
| 1507 E VALLEY PKWY 3-486 | ESCONDIDO | CA | 92027 | 421598324 | S-CORP | $10,000 | $0 | RESEARCH | ||
| WOMEN CHIROPRACTORS | ||||||||||
| 8584 N CANTON CENTER ROAD | CANTON | MI | 48187 | 820989283 | 501(C)(3) | $9,000 | $0 | SPONSORSHIP | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total501c3 Org | 2 | Total501c3OrgCnt |
| Total Other Org | 3 | 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 |
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 STATIONERY, 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 |
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| 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 |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 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 DC | ||||||||||||||
| CHIEF EXECUTIVE OFFICER | $254,786 | $0 | $59,211 | $0 | $6,619 | $0 | $18,300 | $0 | $19,234 | $0 | $358,150 | $0 | $0 | $0 |
| IGOR G HIMELFARB PHD | ||||||||||||||
| DIRECTOR OF PSYCHOMETRICS | $162,671 | $0 | $13,319 | $0 | $7,290 | $0 | $10,563 | $0 | $11,037 | $0 | $204,880 | $0 | $0 | $0 |
| MELISSA J STOCKBERGER CPA | ||||||||||||||
| CHIEF FINANCIAL OFFICER | $156,273 | $0 | $17,403 | $0 | $0 | $0 | $11,236 | $0 | $17,817 | $0 | $202,729 | $0 | $0 | $0 |
| BRUCE L SHOTTS DC | ||||||||||||||
| VP OF TESTING | $162,508 | $0 | $15,968 | $0 | $0 | $0 | $10,830 | $0 | $11,049 | $0 | $200,355 | $0 | $0 | $0 |
| TAMARA A STERLING | ||||||||||||||
| VP OF ADMINISTRATION | $145,745 | $0 | $15,744 | $0 | $0 | $0 | $9,941 | $0 | $15,255 | $0 | $186,685 | $0 | $0 | $0 |
| ANDY R GOW DC | ||||||||||||||
| PRACTICAL TESTING MANAGER | $142,209 | $0 | $12,972 | $0 | $0 | $0 | $9,342 | $0 | $11,360 | $0 | $175,883 | $0 | $0 | $0 |
| JESSE R LOPEZ | ||||||||||||||
| IT MANAGER | $120,823 | $0 | $11,737 | $0 | $0 | $0 | $6,313 | $0 | $11,237 | $0 | $150,110 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| 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. |
| FORM 990, PART VI, SECTION B, LINE 12C | EACH DIRECTOR AND COMMITTEE MEMBER IS UNDER A CONTINUING OBLIGATION TO DISCLOSE AN ACTUAL OR POTENTIAL CONFLICT OF INTEREST AS SOON AS IT IS KNOWN. THEY ARE OBLIGATED TO FILE PERIODIC REPORTS OF ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. IF THE BOARD HAS REASONABLE CAUSE TO BELIEVE THAT A DIRECTOR OR COMMITTEE MEMBER HAS FAILED TO DISCLOSE CONFLICTS OF INTEREST, THEY WILL THEN GIVE THEM THE OPPORTUNITY TO EXPLAIN THE FAILURE TO DISCLOSE. IF THEY DETERMINE THAT THE FAILURE TO DISCLOSE WAS INTENTIONAL OR NEGLIGENT, IT MAY TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION. |
| 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 LAST REVIEW OF KEY EMPLOYEE COMPENSATION OCCURRED IN 2022. |
| 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. |
| PART XII, LINE 2C | IN FEBRUARY 2023, THE BOARD PRESIDENT APPOINTED AN AUDIT COMMITTEE. THE AUDIT COMMITTEE IS RESPONSIBLE FOR, BUT NOT LIMITED TO: 1. OVERSEEING 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. 2. REVIEWING THE NBCE'S ANNUAL IRS FORM 990 FILING. |
Schedule R IRS990ScheduleR
Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)
| Address Line1USAddress/AddressLine1Txt | CityUSAddress/CityNm | State AbbreviationUSAddress/StateAbbreviationCd | ZIPUSAddress/ZIPCd | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | 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 | 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 | NATIONAL BOARD OF CHIROPRACTIC EXAMINERS | 462953576 |
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FEDERATION OF CHIROPRACTIC LICENSING BOARDS | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 5401 W 10TH STREET 101 | AddressLine1Txt |
| City | GREELEY | CityNm |
| State Abbreviation | CO | StateAbbreviationCd |
| ZIP | 80634 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 830208564 | EIN |
| Primary Activities | ASSIST CHIROPRACTIC LICENSING BOARDS | PrimaryActivitiesTxt |
| Legal Domicile State | CO | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | 509(A)(2) | PublicCharityStatusTxt |
| Controlled Organization | 0 | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | Yes (1) | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | Yes (1) | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | 0 | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | 0 | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (2 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| FEDERATION OF CHIROPRACTIC LICENSING BOARDS | ||
| B | $839,096 | FMV |
| FEDERATION OF CHIROPRACTIC LICENSING BOARDS | ||
| J | $35,191 | FMV |