2023-08-16T18:54:16-05:00 2022-12-31 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 315 FORT COLLINS CO 80525 990 2022-01-01 746069951 NATIONAL BOARD OF CHIROPRACTIC EXAMINERS NATI 9703569100 901 54TH AVE GREELEY CO 80634 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 9703569100 2023-08-15 1 NORMAN OUZTS JR DC 999009999 0 SID FAHSHOLTZ CPA P00779361 9702237855 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z NORMAN E OUZTS JR DC 901 54TH AVE GREELEY CO 80634 16311591 0 X NBCE.ORG X 1963 TX PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 11 7 43 0 -200203 0 0 0 15537185 15237898 811212 1146072 -255222 -201376 16093175 16182594 1083866 1149287 0 0 4742562 5170155 0 0 0 6526002 6922961 12352430 13242403 3740745 2940191 44950724 44850135 3811870 3814584 41138854 41035551 PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 0 0 PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 0 0 0 0 0 0 0 0 0 1 0 0 1 1 1 0 1 0 0 1 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 149 0 1 43 1 1 1 0 0 0 0 0 0 0 X 11 7 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X MELISSA STOCKBERGER CFO 9703569100 901 54TH AVENUE GREELEY CO 80634 CAROL J WINKLER DC DIRECTOR 6.00 X 30911 0 0 DANIEL M COTE DC FORMER PRESIDENT 5.00 X X 26891 0 0 JASON O JAEGER DC OFFICER - SECRETARY 6.00 X X 35661 0 0 JASON YOUNG DC FORMER DIRECTOR 3.00 X 20440 0 0 JOHN R MCGINNIS DC FORMER SECRETARY 3.00 X X 16890 0 0 KARLOS BOGHOSIAN DC OFFICER - PRESIDENT 10.00 X X 10980 0 0 KIMBERLY A DRIGGERS JD FORMER DIRECTOR 2.00 X 11290 0 0 LEROY F OTTO DC OFFICER - VICE PRESIDENT 10.00 X X 53348 0 0 MARGARET M FREIHAUT DC OFFICER - TREASURER 9.00 X X 51661 0 0 MICHAEL FEDORCZYK DC FORMER TREASURER 2.00 X X 11290 0 0 JAMES BUCHANAN DC DIRECTOR 4.00 X 25214 0 0 ROBERT DASCHNER DC DIRECTOR 3.00 X 20414 0 0 GARY DIBENEDETTO DC DIRECTOR 3.00 X 18769 0 0 DANITA HEAGY DC DIRECTOR 2.00 X 12262 0 0 DONNA MANNELLO DC DIRECTOR 2.00 X 14754 0 0 STEVEN C ROBERTS DC DIRECTOR 2.00 X 16114 0 0 KEITA VANTERPOOL DC FORMER DIRECTOR 1.00 X 3230 0 0 MELISSA J STOCKBERGER CPA CHIEF FINANCIAL OFFICER 40.00 X 173676 0 29053 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 40.00 X 320616 0 37534 BRUCE L SHOTTS DC VP OF TESTING 40.00 X 178476 0 21879 TAMARA A STERLING VP OF ADMINISTRATION 40.00 X 161489 0 25196 ANDY R GOW DC PRACTICAL TESTING MANAGER 40.00 X 155181 0 20702 IGOR G HIMELFARB PHD DIRECTOR OF PSYCHOMETRICS 40.00 X 183280 0 21600 STACEY A KJELDGAARD EBAS EXECUTIVE DIRECTOR 40.00 X 122545 0 25358 JESSE R LOPEZ IT MANAGER 40.00 X 132560 0 17550 MICHELE K FISHER TEST PRODUCTION MANAGER 40.00 X 130034 0 18903 1937976 0 217775 13 0 1 0 APPLEONE EMPLOYMENT SERVICES PO BOX 29048 GLENDALE CA 912099048 TEMPORARY EMPLOYMENT AGENCY 2343397 PROMETRIC PO BOX 223608 PITTSBURGH PA 152512608 CBT EXAM ADMINISTRATION 789125 HAYNES PO BOX 561389 DENVER CO 80256 BUILDING MAINTENANCE & REPAIRS 180552 ZAK GEORGE LANDSCAPING 335 S SUMMIT VIEW DRIVE FT COLLINS CO 80524 LANDSCAPE MAINTENANCE 162916 TOPTAL 2810 N CHURCH ST 36879 WILMINGTON DE 19802 CONTRACTED IT DEVELOPER 137047 6 EXAMINATION FEES 611710 15064545 15064545 OTHER SERVICES 611710 173353 173353 15237898 1146072 1146072 127824 128997 -1173 -1173 -1173 EBAS REVENUE 900099 165698 165698 MOPC REVENUE 900099 56325 56325 MOPC EXPENSES 900099 -8475 -8475 -413751 -413751 -200203 16182594 15237898 -200203 1144899 1129287 10000 10000 1328035 2726160 160522 693230 262208 165884 18728 37782 84586 382345 115428 734216 204534 263821 397240 128484 EXAM ADMINISTRATION 3735078 EXAM PREPARATION 324143 MISCELLANEOUS EXPENSE 296458 EXAM DEVELOPMENT 150151 -115917 13242403 8729773 7369706 4075 3275 298623 351552 10130572 5050068 5210308 5080504 27272286 29482886 3435659 2562212 44950724 44850135 578217 590831 3231653 3212941 2000 10812 3811870 3814584 X 41138854 41035551 41138854 41035551 44950724 44850135 2940191 -2979643 -63851 0 X X 0 1 X 1 0 1576997 1576997 6429547 3237165 3192382 446746 289598 157148 1667662 1523305 144357 9620 9620 5080504 SOFTWARE, NET OF ACCUMULATED AMORTIZATION 76668 DEPOSITS 5000 CERTIFICATES OF DEPOSIT 247872 BOARD DESIGNATED CASH AND CASH EQUIVALENTS 735265 BOARD DESIGNATED ACCRUED INTEREST RECEIVABLE 36448 INVESTMENT IN 5401 BUILDING, NET 1443071 OPERATING LEASE ROU 17888 2562212 SECURITY DEPOSITS 2000 OPERATING LEASE LIABILITY - LT 5058 FINANCE LEASE LIABILITY - LT 3754 10812 X 13561326 -2979643 -63851 -3043494 16604820 -422226 -422226 16182594 13664633 4 4 13664629 -422226 -422226 13242403 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. 1 0 0 0 0 0 0 0 0 0 CANADA CONFERENCE ASSISTANCE 10000 CHECK 0 1 0 0 0 0 0 0 0 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. 1 ASSOCIATION OF CHIROPRACTIC COLLEGES 4424 MONTGOMERY AVENUE STE 202 BETHESDA MD 20814 943082686 501(C)(6) 211000 0 RESEARCH AWARDS FEDERATION OF CHIROPRACTIC LICENSING BOARDS 5401 WEST 10TH STREET STE 101 GREELEY CO 80634 830208564 501(C)(3) 839096 35191 FMV RENT & UTILITIES OPERATIONAL SUPPORT CONGRESS OF CHIROPRACTIC STATE ASSOCIATION 699 JUNE DRIVE MOLALLA OR 97038 311399194 501(C)(6) 25000 0 STRATEGIC PLANNING BRIGHTHALL INC 1507 E VALLEY PKWY 3-486 ESCONDIDO CA 92027 421598324 S-CORP 10000 0 RESEARCH WOMEN CHIROPRACTORS 8584 N CANTON CENTER ROAD CANTON MI 48187 820989283 501(C)(3) 9000 0 SPONSORSHIP 2 3 SCHOLARSHIPS 4 10000 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. X X 1 1 X X X 0 0 0 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 254786 0 59211 0 6619 0 18300 0 19234 0 358150 0 0 0 IGOR G HIMELFARB PHD DIRECTOR OF PSYCHOMETRICS 162671 0 13319 0 7290 0 10563 0 11037 0 204880 0 0 0 MELISSA J STOCKBERGER CPA CHIEF FINANCIAL OFFICER 156273 0 17403 0 0 0 11236 0 17817 0 202729 0 0 0 BRUCE L SHOTTS DC VP OF TESTING 162508 0 15968 0 0 0 10830 0 11049 0 200355 0 0 0 TAMARA A STERLING VP OF ADMINISTRATION 145745 0 15744 0 0 0 9941 0 15255 0 186685 0 0 0 ANDY R GOW DC PRACTICAL TESTING MANAGER 142209 0 12972 0 0 0 9342 0 11360 0 175883 0 0 0 JESSE R LOPEZ IT MANAGER 120823 0 11737 0 0 0 6313 0 11237 0 150110 0 0 0 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. 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 462953576 DEVELOPING AND ADMINISTERING ETHICS AND BOUNDARY EXAMINATIONS DE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS FEDERATION OF CHIROPRACTIC LICENSING BOARDS 5401 W 10TH STREET 101 GREELEY CO 80634 830208564 ASSIST CHIROPRACTIC LICENSING BOARDS CO 501(C)(3) 509(A)(2) 0 0 1 0 0 0 0 0 0 0 1 0 0 0 0 0 1 1 0 0 FEDERATION OF CHIROPRACTIC LICENSING BOARDS B 839096 FMV FEDERATION OF CHIROPRACTIC LICENSING BOARDS J 35191 FMV