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      <FootnoteTextInd>X</FootnoteTextInd>
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        <FormAndLineReferenceDesc>PART X, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>FSMTB IS A NON-PROFIT ORGANIZATION EXEMPT FROM FEDERAL INCOME TAXES, EXCEPT ON UNRELATED INCOME, UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE). CONTRIBUTIONS TO FSMTB ARE DEDUCTIBLE WITHIN THE LIMITATIONS OF THE CODE. FSMTB HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED ENTITY WHICH IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A) OF THE CODE. FSMTB'S POLICY IS TO DISCLOSE ANY TAX POSITION THAT IS BENEFICIAL TO FSMTB, INCLUDING ANY RELATED INTEREST AND PENALTIES, WHEN IT IS MORE LIKELY THAN NOT THE POSITION TAKEN BY MANAGEMENT WITH RESPECT TO THE TRANSACTION OR CLASS OF TRANSACTIONS WILL BE OVERTURNED BY A TAXING AUTHORITY UPON EXAMINATION. MANAGEMENT BELIEVES THERE ARE NO SUCH POSITIONS AS OF JUNE 30, 2024, AND ACCORDINGLY, NO SUCH DISCLOSURE HAS BEEN MADE.</ExplanationTxt>
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    </IRS990ScheduleD>
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      <WrittenPolicyRefTAndEExpnssInd>1</WrittenPolicyRefTAndEExpnssInd>
      <SubstantiationRequiredInd>1</SubstantiationRequiredInd>
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      <IndependentConsultantInd>X</IndependentConsultantInd>
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        <PersonNm>DEBRA PERSINGER</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
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        <TotalCompensationFilingOrgAmt>582008</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>BOARD MEMBERS OCCASIONALLY GET AN UPGRADED AIRLINE SEAT WHEN NO OTHER ECONOMY SEATS ARE AVAILABLE OR IF THE FLIGHT IS OVER A CERTAIN LENGTH OF TIME. BOARD MEMBERS MAY TRAVEL WITH A COMPANION UP TO TWO TIMES PER CALENDAR YEAR WHILE ON FEDERATION BUSINESS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>PART I, LINE 4B</FormAndLineReferenceDesc>
        <ExplanationTxt>FSMTB SPONSORS A 457(F) NONQUALIFIED DEFERRED COMPENSATION PLAN FOR THE BENEFIT OF DEBRA PERSINGER, EXECUTIVE DIRECTOR. THE PLAN AGREEMENT STIPULATES THAT FSMTB CARRIES THE CONTRACTUAL OBLIGATION TO MAKE THE DEFERRED COMPENSATION DISTRIBUTION PAYMENTS. CONTRIBUTIONS TO THE PLAN ARE FULLY VESTED AND AVAILABLE FOR DISTRIBUTION AFTER TWO YEARS. FSMTB MADE A $50,000 CONTRIBUTION TO THE PLAN DURING THE 2023 CALENDAR YEAR. DISTRIBUTIONS OF $47,813 WERE MADE FROM THE PLAN DURING THE 2023 CALENDAR YEAR. FSMTB PREVIOUSLY MADE ANNUAL CONTRIBUTIONS TO THE PLAN IN THE AMOUNT OF $50,000 ATTRIBUTABLE TO CALENDAR YEARS 2018-2022 THAT WERE REPORTABLE ON SCHEDULE J, PART II, COL (C) AND PART VII, SECTION A, COL (F) AS APPLICABLE.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 1A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE, COMPRISED OF THE PRESIDENT, VICE PRESIDENT, TREASURER AND EXECUTIVE DIRECTOR, MAY ACT ON BEHALF OF THE BOARD OF DIRECTORS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FEDERATION IS A MEMBERSHIP ORGANIZATION. MEMBERSHIP IS COMPRISED OF STATE REGULATORY BOARDS AND AGENCIES GOVERNING MASSAGE THERAPY IN THE UNITED STATES AND TERRITORIES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH MEMBER IS ENTITLED TO ONE VOTE DURING AN ELECTION TO APPOINT MEMBERS TO THE GOVERNING BOARD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>ANY CHANGES TO THE BYLAWS MUST BE VOTED ON AND APPROVED BY A MEMBERSHIP MAJORITY, NOT THE GOVERNING BODY.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE DIRECTOR AND TREASURER REVIEW FORM 990 PRIOR TO THE FILING WITH THE IRS. THE FORM IS MADE AVAILABLE TO THE BOARD OF DIRECTORS FOR REVIEW.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS ANNUALLY SIGNS A WRITTEN ACKNOWLEDGEMENT REGARDING CONFLICTS OF INTEREST AND BEGINS EACH MEETING WITH A CALL TO REVEAL ANY CONFLICTS OF INTEREST THAT MAY HAVE ARISEN SINCE THE PREVIOUS MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS A WRITTEN EMPLOYMENT CONTRACT IN PLACE TO ADDRESS ANNUAL BASE SALARY INCREASES FOR THE EXECUTIVE DIRECTOR. THE BOARD OF DIRECTORS COMPLETES AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR AND SOLICITS EMPLOYEE FEEDBACK FOR ANY DISCRETIONARY BONUS DECISIONS. THE BOARD ALSO CONSULTS WITH GENERAL ASSOCIATION MANAGEMENT COMMUNITY DATA FOR SIMILAR SIZE NON-PROFIT ORGANIZATIONS, LIKE THE AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES (ASAE) AND THE FEDERATION OF ASSOCIATIONS OF REGULATORY BOARDS, TO ESTABLISH AND APPROVE AN ACCEPTABLE SALARY RANGE. COMPENSATION CANNOT EXCEED THE ANNUAL BUDGETED ALLOCATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>SOME DOCUMENTS ARE PUBLISHED ON OUR WEBSITE AND DISTRIBUTED AT ANNUAL MEETINGS. ALL POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST MADE TO THE EXECUTIVE DIRECTOR.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>EXAM SERVICES: PROGRAM SERVICE EXPENSES 1,156,429. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,156,429. CONSULTING: PROGRAM SERVICE EXPENSES 77,271. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 77,271. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 1,351. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,351.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 1:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACCOMPANYING FINANCIAL STATEMENTS HAVE BEEN PREPARED ON THE MODIFIED CASH BASIS OF ACCOUNTING, WHICH IS A BASIS OF ACCOUNTING OTHER THAN ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA ("GAAP"). THAT BASIS DIFFERS FROM GAAP PRIMARILY BECAUSE FSMTB HAS NOT RECOGNIZED ACCOUNTS RECEIVABLE, PREPAID EXPENSES, INVENTORY, NET CASH SURRENDER VALUE OF OFFICER LIFE INSURANCE, ACCOUNTS PAYABLE, DEFERRED REVENUE, AND OTHER ACCRUED LIABILITIES SUCH AS THAT FOR SALARIES AND WAGES, EMPLOYER PORTION OF PAYROLL TAXES, VACATION, AND DEFERRED COMPENSATION LIABILITIES.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XII, LINE 2C:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FINANCE COMMITTEE IS RESPONSIBLE FOR REVIEWING THE ANNUAL BUDGET, THE FEDERATION'S INVESTMENTS, AND THE FINANCIAL STATEMENT AUDIT. THE COMMITTEE RECOMMENDS THE BUDGET TO THE BOARD OF DIRECTORS AND ADVISES THE BOARD OF FISCAL POLICY TO ASSURE PRUDENCE AND INTEGRITY OF FISCAL MANAGEMENT AND RESPONSIVENESS TO MEMBER BOARD NEEDS. THE TREASURER AND EXECUTIVE DIRECTOR, ON BEHALF OF THE BOARD, REVIEW AND SIGN THE AUDITOR CONTRACT. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>