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NATIONAL BOARD OF CHIROPRACTIC EXAMINERS: Form 990, tax year 2019

View the entire original 990 at ProPublica ↗

Organization
NATIONAL BOARD OF CHIROPRACTIC EXAMINERS (EIN 74-6069951)
Tax period
2019-01-01 to 2019-12-31
Filed
2020-05-07
IRS object ID
202021289349301867
Schema version
2019v5.1
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

FieldValueIRS element (for citing)
Return2020-05-07T14:37:05-05:00ReturnTs
Tax Period End2019-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN840930288PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1BROCK AND COMPANY CPAS PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line13711 JFK PARKWAY SUITE 315AddressLine1Txt
CityFORT COLLINSCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80525ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2019-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN746069951EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1NATIONAL BOARD OF CHIROPRACTIC EXAMINERSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlNATIBusinessNameControlTxt
Phone9703569100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1901 54TH AVENUEAddressLine1Txt
CityGREELEYCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80634ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonNORMAN E OUZTS JR DCPersonNm
Person TitleCHIEF EXECUTIVE OFFICERPersonTitleTxt
Phone9703569100PhoneNum
Signature2020-05-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonSID FAHSHOLTZ CPAPreparerPersonNm
PTINP00779361PTIN
Phone9702237855PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

FieldValueIRS element (for citing)
I Pv4 Address104.153.159.90IPv4AddressTxt
FieldValueIRS element (for citing)
IP2020-05-07IPDt
IP Tm14:31:59IPTm
IP TimezoneMDIPTimezoneCd
Filing License TypePFilingLicenseTypeCd
At Submission Creation Device IdDA39A3EE5E6B4B0D3255BFEF95601890AFD80709AtSubmissionCreationDeviceId
At Submission Filing Device Id6C9B1A35775087DBDB8A6D25ECA509C7F6C27838AtSubmissionFilingDeviceId
FieldValueIRS element (for citing)
Tax2019TaxYr
Build TS2020-09-23 17:36:50ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerNORMAN E OUZTS JR DCPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1901 54TH AVENUEAddressLine1Txt
CityGREELEYCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80634ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$14,206,396GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressNBCE.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1963FormationYr
Legal Domicile StateTXLegalDomicileStateCd
Activity Or MissionPREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent0VotingMembersIndependentCnt
Total Employee46TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI-$292,771TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm-$292,771NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$0PYContributionsGrantsAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$11,946,565PYProgramServiceRevenueAmt
CY Program Service Revenue$13,606,039CYProgramServiceRevenueAmt
PY Investment Income$987,202PYInvestmentIncomeAmt
CY Investment Income$778,889CYInvestmentIncomeAmt
PY Other Revenue-$262,549PYOtherRevenueAmt
CY Other Revenue-$313,501CYOtherRevenueAmt
PY Total Revenue$12,671,218PYTotalRevenueAmt
CY Total Revenue$14,071,427CYTotalRevenueAmt
PY Grants And Similar Paid$658,591PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$2,313,904CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$4,180,923PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$4,402,418CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$6,072,697PYOtherExpensesAmt
CY Other Expenses$6,400,990CYOtherExpensesAmt
PY Total Expenses$10,912,211PYTotalExpensesAmt
CY Total Expenses$13,117,312CYTotalExpensesAmt
PY Revenues Less Expenses$1,759,007PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$954,115CYRevenuesLessExpensesAmt
Total Assets BOY$34,955,213TotalAssetsBOYAmt
Total Assets EOY$37,185,168TotalAssetsEOYAmt
Total Liabilities BOY$3,298,863TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,813,136TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$31,656,350NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$33,372,032NetAssetsOrFundBalancesEOYAmt
MissionPREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
DescPREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION.Desc
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign ActivitiesYes (1)ForeignActivitiesInd
More Than5000 K To OrgYes (1)MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To OrganizationsYes (1)GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded EntityYes (1)DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document416IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee46EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member0IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSTEPHEN TRACY CFOPersonNm
Phone9703569100PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1901 54TH AVENUEAddressLine1Txt
CityGREELEYCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80634ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
DANIEL M COTE DC
OFFICER - PRESIDENT1.00Yes (X)Yes (X)$54,950$0$0
LEROY F OTTO DC
OFFICER - VICE PRESIDENT1.00Yes (X)Yes (X)$56,350$0$0
JOHN C NAB DC
OFFICER - TREASURER1.00Yes (X)Yes (X)$80,800$0$0
MICHAEL FEDORCZYK DC
OFFICER - SECRETARY1.00Yes (X)Yes (X)$44,750$0$0
NORMAN E OUZTS JR DC
CHIEF EXECUTIVE OFFICER40.00Yes (X)$256,989$0$35,065
STEPHEN W TRACY
CHIEF FINANCIAL OFFICER40.00Yes (X)$145,043$0$19,668
KARLOS BOGHOSIAN DC
DIRECTOR1.00Yes (X)$27,350$0$0
STEVEN R CONWAY DC
DIRECTOR1.00Yes (X)$55,200$0$0
KIMBERLY A DRIGGERS JD
DIRECTOR1.00Yes (X)$23,550$0$0
FARREL I GROSSMAN DC
DIRECTOR1.00Yes (X)$43,550$0$0
SALVATORE D LARUSSO DC
DIRECTOR1.00Yes (X)$46,250$0$0
JOHN R MCGINNIS DC
DIRECTOR1.00Yes (X)$37,950$0$0
KIRK J SHILTS DC
DIRECTOR1.00Yes (X)$11,200$0$0
CYNTHIA L TAYS DC
DIRECTOR1.00Yes (X)$38,750$0$0
CAROL J WINKLER DC
DIRECTOR1.00Yes (X)$31,150$0$0
BRUCE L SHOTTS DC
DIRECTOR OF WRITTEN EXAMINATIONS40.00$150,029$0$19,704Yes (X)
IGOR HIMELFARB PHD
DIRECTOR OF PSYCHOMETRICS & RESEARCH40.00$149,497$0$17,296Yes (X)
ANDY R GOW DC
DIRECTOR OF PRACTICAL TESTING R&D40.00$137,331$0$18,849Yes (X)
JOANNE F MONATH
DIRECTOR OF PUBLIC RELATIONS & COMMUNICATIONS40.00$149,468$0$3,925Yes (X)
STACEY KJELDGAARD
EBAS EXECUTIVE DIRECTOR40.00$105,636$0$24,794Yes (X)
TAMARA STERLING
DIRECTOR OF PROGRAM MANAGEMENT & QUALITY40.00$106,794$0$20,561Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$1,752,587TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$159,862TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K8IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
APPLEONE EMPLOYMENT SERVICES
PO BOX 29048GLENDALECA912099048TEMPORARY EMPLOYMENT AGENCY$1,446,384
PROMETRIC
PO BOX 223608PITTSBURGHPA152512608CBT EXAM ADMINISTRATION$459,266
HAYNES MECHANICAL SYSTEMS INC
LOCKBOX 5243DENVERCO802175243HVAC SYSTEM REPLACEMENT & MTC$329,823
HEURISTIC SOLUTIONS LLC
1901 N FORT MYER DR STE 1105ARLINGTONVA22209PROGRAMMING AND IT CONSULTING$317,483
FEDERAL EXPRESS
PO BOX 94515PALATINEIL600944515EXPRESS SHIPPING$117,995
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K5CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAMINATION FEES541900$13,496,765$13,496,765
OTHER SERVICES541900$109,274$109,274
FieldValueIRS element (for citing)
Total Program Service Revenue$13,606,039TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$778,889TotalRevenueColumnAmt
Exclusion$778,889ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$114,239RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$134,969RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real-$20,730RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column-$20,730TotalRevenueColumnAmt
Exclusion-$20,730ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
EBAS REVENUE900099$134,704$134,704
EBAS EXPENSES900099-$427,475-$427,475
FieldValueIRS element (for citing)
Other Revenue Total-$292,771OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$14,071,427TotalRevenueColumnAmt
Related Or Exempt Func Income$13,606,039RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue-$292,771UnrelatedBusinessRevenueAmt
Exclusion$758,159ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$2,313,904TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$1,008,565TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,429,012TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$142,650TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$585,072TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$237,119TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$114,163TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$20,000TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$18,875TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$220,803TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$248,369TotalAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$7,425TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$593,679TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$341,669TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$119,006TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$585,544TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$92,381TotalAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmt
EXAM ADMINISTRATION$3,471,526
EXAM PREPARATION$267,671
MISCELLANEOUS EXPENSE$252,900
EXAM TRAINING$130,687

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total-$83,708TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$13,117,312TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$7,386,735BOYAmt
EOY$6,489,652EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$13,975BOYAmt
EOY$7,512EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$215,965BOYAmt
EOY$188,562EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$10,505,293LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$5,044,763LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,493,700BOYAmt
EOY$5,460,530EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$17,311,897BOYAmt
EOY$18,915,044EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$257,114BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$4,275,827BOYAmt
EOY$6,123,868EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$34,955,213BOYAmt
EOY$37,185,168EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$583,928BOYAmt
EOY$902,631EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$2,707,935BOYAmt
EOY$2,903,505EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$7,000BOYAmt
EOY$7,000EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,298,863BOYAmt
EOY$3,813,136EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$31,656,350BOYAmt
EOY$33,372,032EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$31,656,350BOYAmt
EOY$33,372,032EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$34,955,213BOYAmt
EOY$37,185,168EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$954,115ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$846,573NetUnrlzdGainsLossesInvstAmt
Investment Expense-$85,006InvestmentExpenseAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,576,997OtherCostOrOtherBasisAmt
Book Value$1,576,997BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$6,219,898OtherCostOrOtherBasisAmt
Depreciation$2,725,915DepreciationAmt
Book Value$3,493,983BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$343,620OtherCostOrOtherBasisAmt
Depreciation$206,330DepreciationAmt
Book Value$137,290BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$2,364,778OtherCostOrOtherBasisAmt
Depreciation$2,112,518DepreciationAmt
Book Value$252,260BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$5,460,530TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (6 entries)

DescDescBook ValueBookValueAmt
SOFTWARE, NET OF ACCUMULATED AMORTIZATION$855,325
CERTIFICATES OF DEPOSIT$721,225
DEPOSITS$576
BOARD DESIGNATED CASH AND CASH EQUIVALENTS$2,901,408
BOARD DESIGNATED ACCRUED INTEREST RECEIVABLE$125,196
INVESTMENT IN 5401 BUILDING, NET$1,520,138
FieldValueIRS element (for citing)
Total Book Value Other Assets$6,123,868TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescSECURITY DEPOSITSDesc
Amt$7,000Amt
FieldValueIRS element (for citing)
Total Liability$7,000TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$15,260,467TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$846,573NetUnrealizedGainsInvstAmt
Other Revenue-$85,007OtherRevenueAmt
Revenue Not Reported$761,566RevenueNotReportedAmt
Revenue Subtotal$14,498,901RevenueSubtotalAmt
Other Revenues Not Included-$427,474OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$427,474RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$14,071,427TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$13,544,786TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$13,544,786ExpensesSubtotalAmt
Other Expenses Not Included-$427,474OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$427,474ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$13,117,312TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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 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, 2019 AND 2018, 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 2016.
PART XI, LINE 2D - OTHER ADJUSTMENTS:INVESTMENT EXPENSES -85,007.
PART XI, LINE 4B - OTHER ADJUSTMENTS:EXPENSES ALLOCATED TO EBAS -427,474.
PART XII, LINE 4B - OTHER ADJUSTMENTS:EXPENSES ALLOCATED TO EBAS -427,474.

Schedule F IRS990ScheduleF

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd
Subtotal Offices0SubtotalOfficesCnt
Subtotal Employees0SubtotalEmployeesCnt
Continuation Total Office0ContinuationTotalOfficeCnt
Continuation Total Employee0ContinuationTotalEmployeeCnt
Total Office0TotalOfficeCnt
Total Employee0TotalEmployeeCnt
Subtotal Spent$0SubtotalSpentAmt
Continuation Spent$0ContinuationSpentAmt
Total Spent$0TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

FieldValueIRS element (for citing)
RegionCANADARegionTxt
Purpose Of GrantCONFERENCE ASSISTANCEPurposeOfGrantTxt
Cash Grant$15,000CashGrantAmt
Manner Of Cash DisbursementCHECKMannerOfCashDisbursementTxt
FieldValueIRS element (for citing)
Transfer To Foreign Corp0TransferToForeignCorpInd
Interest In Foreign Trust0InterestInForeignTrustInd
Foreign Corp Ownership0ForeignCorpOwnershipInd
Passive Foreign Investmest Co0PassiveForeignInvestmestCoInd
Foreign Partnership0ForeignPartnershipInd
Boycott Countries0BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
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.

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (1)GrantRecordsMaintainedInd

Recipient Table RecipientTable (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdRecipient EINRecipientEINIRC SectionIRCSectionDescCash GrantCashGrantAmtPurpose Of GrantPurposeOfGrantTxtNon Cash AssistanceNonCashAssistanceAmtValuation Method UsedValuationMethodUsedDescNon Cash AssistanceNonCashAssistanceDesc
ASSOCIATION OF CHIROPRACTIC COLLEGES
4424 MONTGOMERY AVENUE STE 202BETHESDAMD20814943082686501(C)(6)$11,000RESEARCH AWARDS
FEDERATION OF CHIROPRACTIC LICENSING BOARDS
5401 WEST 10TH STREET STE 101GREELEYCO80634830208564501(C)(3)$655,140OPERATIONAL SUPPORT$32,764FMVRENT & UTILITIES
FOUNDATION FOR CHIROPRACTIC PROGRESS
PO BOX 869GEORGETOWNCA95634202137895501(C)(6)$615,000CAREER DEVELOPMENT
THE RAND CORPORATION
1776 MAIN ST PO BOX 2138SANTA MONICACA904072138951958142501(C)(3)$1,000,000RESEARCH
FieldValueIRS element (for citing)
Total501c3 Org2Total501c3OrgCnt
Total Other Org2TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 2:FormAndLineReferenceDesc
ExplanationTHE 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.ExplanationTxt

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance PaymentYes (1)SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (6 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
NORMAN E OUZTS JR DC
CHIEF EXECUTIVE OFFICER$256,989$0$0$0$0$0$16,102$0$18,963$0$292,054$0$0$0
STEPHEN W TRACY
CHIEF FINANCIAL OFFICER$145,043$0$0$0$0$0$8,970$0$10,698$0$164,711$0$0$0
BRUCE L SHOTTS DC
DIRECTOR OF WRITTEN EXAMINATIONS$150,029$0$0$0$0$0$9,374$0$10,330$0$169,733$0$0$0
IGOR HIMELFARB PHD
DIRECTOR OF PSYCHOMETRICS & RESEARCH$149,497$0$0$0$0$0$4,511$0$12,785$0$166,793$0$0$0
ANDY R GOW DC
DIRECTOR OF PRACTICAL TESTING R&D$137,331$0$0$0$0$0$8,261$0$10,588$0$156,180$0$0$0
JOANNE F MONATH
DIRECTOR OF PUBLIC RELATIONS & COMMU$149,468$0$0$0$0$0$2,747$0$1,178$0$153,393$0$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7ATHE STATE DELEGATES HAVE THE AUTHORITY TO ELECT THE FIVE DISTRICT DIRECTORS THAT ARE PART OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BTHE 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 11BTHE RETURN IS REVIEWED BY THE CFO, EXECUTIVE VICE PRESIDENT, THE BOARD FINANCE COMMITTEE, AND THE ENTIRE BOARD OF DIRECTORS.
FORM 990, PART VI, SECTION B, LINE 12CEACH 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 DISLOSE WAS INTENTIONAL OR NEGLIGENT, IT MAY TAKE APPROPRIATE DISCIPLINARY AND CORRECTIVE ACTION.
FORM 990, PART VI, SECTION B, LINE 15ATHE 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 ON NOVEMBER 1, 2019.
FORM 990, PART VI, SECTION C, LINE 19THE 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 IX, LINE 24EEXAM DEVELOPMENT 101,324. PRACTICE ANALYSIS 36,912. EXAM PRINTING, APPLICATIONS, XRAYS 32,158. POSTAGE AND SHIPPING 17,760. EXAM SECURITY FORENSICS 12,500. ALLOCATED OVERHEAD -284,362.
PART XII, LINE 2CTHE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtEINEIN
INTERNATIONAL BOARD OF CHIROPRACTIC EXAMINERS
901 54TH AVENUEGREELEYCO80634TO PROVIDE TESTING SERVICES TO THE INTERNATIONAL CHIROPRACTIC PROFESSIONDENATIONAL BOARD OF CHIROPRACTIC EXAMINERS
ETHICS AND BOUNDARIES ASSESSMENT SERVICES LLC
901 54TH AVENUEGREELEYCO80634DEVELOPING AND ADMINISTERING ETHICS AND BOUNDARY EXAMINATIONSDENATIONAL BOARD OF CHIROPRACTIC EXAMINERS462953576

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1FEDERATION OF CHIROPRACTIC LICENSING BOARDSBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line15401 W 10TH STREET 101AddressLine1Txt
CityGREELEYCityNm
State AbbreviationCOStateAbbreviationCd
ZIP80634ZIPCd
FieldValueIRS element (for citing)
EIN830208564EIN
Primary ActivitiesASSIST CHIROPRACTIC LICENSING BOARDSPrimaryActivitiesTxt
Legal Domicile StateCOLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity Status509(A)(2)PublicCharityStatusTxt
Controlled Organization0ControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgYes (1)GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org0LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth OrgYes (1)RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org0RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org0ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
FEDERATION OF CHIROPRACTIC LICENSING BOARDS
B$655,140FMV
FEDERATION OF CHIROPRACTIC LICENSING BOARDS
J$32,764FMV