2022-05-16T17:00:34-05:00 2021-12-31 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 315 FORT COLLINS CO 80525 990 2021-01-01 746069951 NATIONAL BOARD OF CHIROPRACTIC EXAMINERS NATI 9703569100 901 54TH AVE GREELEY CO 80634 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 9703569100 2022-05-09 1 NORMAN OUZTS JR DC 999009999 SID FAHSHOLTZ CPA P00779361 9702237855 3 AAL1 IAL1 2021 2022-09-23 18:48:47Z NORMAN E OUZTS JR DC 901 54TH AVE GREELEY CO 80634 16260280 0 X NBCE.ORG X 1963 TX PREPARATION AND ADMINISTRATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 11 7 48 0 -230223 0 0 0 12719646 15537185 327861 811212 -381141 -255222 12666366 16093175 836425 1083866 0 0 5032769 4742562 0 0 0 5879279 6526002 11748473 12352430 917893 3740745 40154609 44950724 4194265 3811870 35960344 41138854 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 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 103 0 1 48 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 DANIEL M COTE DC OFFICER - PRESIDENT 8.00 X X 46121 0 0 LEROY F OTTO DC OFFICER - VICE PRESIDENT 9.00 X X 50750 0 0 MICHAEL FEDORCZYK DC OFFICER - TREASURER 6.00 X X 36350 0 0 KEITA VANTERPOOL DC DIRECTOR 4.00 X 24651 0 0 KARLOS BOGHOSIAN DC DIRECTOR 4.00 X 25128 0 0 KIMBERLY A DRIGGERS JD DIRECTOR 4.00 X 25009 0 0 JASON YOUNG DC DIRECTOR 6.00 X 32154 0 0 JOHN R MCGINNIS DC OFFICER - SECRETARY 5.00 X X 29547 0 0 JASON O JAEGER DC DIRECTOR 4.00 X 22129 0 0 CAROL J WINKLER DC DIRECTOR 4.00 X 24364 0 0 MARGARET M FREIHAUT DC DIRECTOR 7.00 X 37509 0 0 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 40.00 X 298990 0 35478 MELISSA J STOCKBERGER CPA CHIEF FINANCIAL OFFICER 40.00 X 118359 0 9006 IGOR G HIMELFARB PHD DIRECTOR OF PSYCHOMETRICS 40.00 X 160286 0 19484 BRUCE L SHOTTS DC VP OF TESTING 40.00 X 149019 0 23190 ANDY R GOW DC DIRECTOR OF PRACTICAL TEST 40.00 X 149186 0 19148 STACEY A KJELDGAARD EBAS EXECUTIVE DIRECTOR 40.00 X 111814 0 25233 TAMARA A STERLING VP OF ADMINISTRATION 40.00 X 114489 0 21042 FARREL I GROSSMAN DC FORMER OFFICER - TREASURER 2.00 X 13993 0 0 1469848 0 152581 8 1 1 0 APPLEONE EMPLOYMENT SERVICES PO BOX 29048 GLENDALE CA 912099048 TEMPORARY EMPLOYMENT AGENCY 2382099 PROMETRIC PO BOX 223608 PITTSBURGH PA 152512608 CBT EXAM ADMINISTRATION 957089 FEDERAL EXPRESS PO BOX 94515 PALATINE IL 600944515 EXPRESS SHIPPING 125059 PAGEL CONTRACTING INC 27904 COUNTY ROAD 60 1/2 GREELEY CO 80631 BUILDING REMODEL 113946 ZAK GEORGE LANDSCAPING 335 S SUMMIT VIEW DRIVE FT COLLINS CO 80524 LANDSCAPE MAINTENANCE 113267 6 EXAMINATION FEES 611710 15401500 15401500 OTHER SERVICES 611710 135685 135685 15537185 846871 846871 106447 131446 -24999 -24999 -24999 35659 -35659 -35659 -35659 EBAS REVENUE 900099 105910 105910 MOPC REVENUE 900099 22725 22725 MOPC EXPENSES 900099 -10786 -10786 -348072 -348072 -230223 16093175 15537185 -230223 786213 973866 110000 829536 2882703 166033 605296 258994 18764 20632 31013 94358 329959 5005 615386 65599 98347 526285 110265 EXAM ADMINISTRATION 4093148 MISCELLANEOUS EXPENSE 267362 EXAM PREPARATION 189095 EXAM DEVELOPMENT 146475 -85691 12352430 8482745 8729773 5013 4075 201116 298623 10000253 4789945 5283532 5210308 22982121 27272286 3200082 3435659 40154609 44950724 475665 578217 3700265 3231653 18335 2000 4194265 3811870 X 35960344 41138854 35960344 41138854 40154609 44950724 X 3740745 674750 -56282 819297 X X 0 1 X 1 0 1576997 1576997 6301547 3057610 3243937 430781 258832 171949 1690928 1473503 217425 5210308 SOFTWARE, NET OF ACCUMULATED AMORTIZATION 143922 CERTIFICATES OF DEPOSIT 241771 BOARD DESIGNATED CASH AND CASH EQUIVALENTS 1441382 BOARD DESIGNATED ACCRUED INTEREST RECEIVABLE 80797 INVESTMENT IN 5401 BUILDING, NET 1527787 3435659 SECURITY DEPOSITS 2000 2000 X 17889799 674750 763016 1437766 16452033 -358858 -358858 16093175 12711287 -1 -1 12711288 -358858 -358858 12352430 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, 2021 AND 2020, 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 -56,282. EMPLOYEE RETENTION CREDIT 819,298. PART XI, LINE 4B - OTHER ADJUSTMENTS: EXPENSES ALLOCATED TO EBAS -348,072. EXPENSES ALLOCATED TO MOPC -10,786. PART XII, LINE 2D - OTHER ADJUSTMENTS: ROUNDING -1. PART XII, LINE 4B - OTHER ADJUSTMENTS: EXPENSES ALLOCATED TO EBAS -348,072. EXPENSES ALLOCATED TO MOPC -10,786. 1 0 0 0 0 0 0 0 0 0 CANADA CONFERENCE ASSISTANCE 110000 CHECK 0 1 0 0 0 0 0 0 PART III ACCOUNTING METHOD: PART I, LINE 2: THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS MONITORS THE USE OF GRANT FUNDS BY THE FOLLOWING GRANT MAKING GUIDELINES- THE GRANT MUST MEET THE FOLLOWING GUIDELINES- - MUST BE WITHIN STATED PURPOSE OF NBCE. - SUBMITTED IN WRITING BY REQUESTING ORGANIZATION. - FOR A SPECIFIC MONETARY AMOUNT. - WILL NOT RESULT IN PERSONAL BENEFIT TO A MEMBER OF THE NBCE BOARD OF DIRECTORS OR STAFF MEMBER. - MUST NOT BE FOR RELIGIOUS PURPOSES, DEBT REDUCTION, OR INDIVIDUAL OR SCHOLARSHIP SUPPORT. - UPON REQUEST, MUST PROVIDE FINANCIAL ACCOUNTING OF HOW FUNDS WERE APPLIED. - FOREIGN GRANTS ARE ALWAYS GIVEN FOR CONFERENCE SUPPORT AT A PUBLIC PRESENTATION. 1 ASSOCIATION OF CHIROPRACTIC COLLEGES 4424 MONTGOMERY AVENUE STE 202 BETHESDA MD 20814 943082686 501(C)(6) 11000 0 RESEARCH AWARDS FEDERATION OF CHIROPRACTIC LICENSING BOARDS 5401 WEST 10TH STREET STE 101 GREELEY CO 80634 830208564 501(C)(3) 654366 33500 FMV RENT & UTILITIES OPERATIONAL SUPPORT CONGRESS OF CHIROPRACTIC STATE ASSOCIATION 699 JUNE DRIVE MOLALLA OR 97038 311399194 501(C)(6) 250000 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) 15000 0 SPONSORSHIP 2 3 PART I, LINE 2: THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS MONITORS THE USE OF GRANT FUNDS BY THE FOLLOWING GRANT MAKING GUIDELINES. THE GRANT MUST MEET THE FOLLOWING GUIDELINES- - MUST BE WITHIN STATED PURPOSE OF NBCE. - SUBMITTED IN WRITING BY REQUESTING ORGANIZATION. - FOR A SPECIFIC MONETARY AMOUNT. - BE FROM AN ORGANIZATION EXEMPT FROM FEDERAL INCOME TAX UNDER 501(C)(3), 501(C)(4), OR 501(C)(6). - WILL NOT RESULT IN PERSONAL BENEFIT TO A MEMBER OF THE NBCE BOARD OF DIRECTORS OR STAFF MEMBER. - INCLUDE COPY OF APPLICANTS ORGANIZATIONAL DOCUMENTS, LIST OF BOARD MEMBERS, FINANCIAL STATEMENTS, AND OPERATING BUDGET, COPY OF CURRENT IRS FORM 990,COPY OF IRS LETTER GRANTING TAX EXEMPT STATUS, AND DESCRIPTION OF GENERAL AREA OF APPLICATION OF FUNDS. - MUST NOT BE FOR RELIGIOUS PURPOSES OR DEBT REDUCTION - UPON REQUEST, MUST PROVIDE FINANCIAL ACCOUNTING OF HOW FUNDS WERE APPLIED. X X X 0 0 0 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 237753 0 54170 0 7067 0 17400 0 18078 0 334468 0 0 0 IGOR G HIMELFARB PHD DIRECTOR OF PSYCHOMETRICS 157938 0 2348 0 0 0 9600 0 9884 0 179770 0 0 0 BRUCE L SHOTTS DC VP OF TESTING 146860 0 2159 0 0 0 9386 0 13804 0 172209 0 0 0 ANDY R GOW DC DIRECTOR OF PRACTICAL TEST 142514 0 6672 0 0 0 8944 0 10204 0 168334 0 0 0 FARREL I GROSSMAN DC FORMER OFFICER - TREASURER 13993 0 0 0 0 0 0 0 0 0 13993 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 RETURN IS REVIEWED BY THE CHIEF FINANCIAL OFFICER, CHIEF EXECUTIVE OFFICER, THE BOARD FINANCE 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 2021. 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 XI, LINE 9: CARES ACT EMPLOYEE RETENTION CREDIT PROCEEDS 819,297. PART XII, LINE 2C THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR. 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 654366 FMV FEDERATION OF CHIROPRACTIC LICENSING BOARDS J 33500 FMV