2020-05-07T14:37:05-05:00 2019-12-31 840930288 BROCK AND COMPANY CPAS PC 3711 JFK PARKWAY SUITE 315 FORT COLLINS CO 80525 990 2019-01-01 746069951 NATIONAL BOARD OF CHIROPRACTIC EXAMINERS NATI 9703569100 901 54TH AVENUE GREELEY CO 80634 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 9703569100 2020-05-07 1 SID FAHSHOLTZ CPA P00779361 9702237855 104.153.159.90 2020-05-07 14:31:59 MD P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 6C9B1A35775087DBDB8A6D25ECA509C7F6C27838 2019 2020-09-23 17:36:50Z NORMAN E OUZTS JR DC 901 54TH AVENUE GREELEY CO 80634 14206396 0 X NBCE.ORG X 1963 TX PREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 11 0 46 0 -292771 -292771 0 0 11946565 13606039 987202 778889 -262549 -313501 12671218 14071427 658591 2313904 0 0 4180923 4402418 0 0 0 6072697 6400990 10912211 13117312 1759007 954115 34955213 37185168 3298863 3813136 31656350 33372032 PREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 0 0 PREPARATION 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 1 416 0 1 46 1 1 1 0 0 0 0 0 0 0 X 11 0 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 X STEPHEN TRACY CFO 9703569100 901 54TH AVENUE GREELEY CO 80634 DANIEL M COTE DC OFFICER - PRESIDENT 1.00 X X 54950 0 0 LEROY F OTTO DC OFFICER - VICE PRESIDENT 1.00 X X 56350 0 0 JOHN C NAB DC OFFICER - TREASURER 1.00 X X 80800 0 0 MICHAEL FEDORCZYK DC OFFICER - SECRETARY 1.00 X X 44750 0 0 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 40.00 X 256989 0 35065 STEPHEN W TRACY CHIEF FINANCIAL OFFICER 40.00 X 145043 0 19668 KARLOS BOGHOSIAN DC DIRECTOR 1.00 X 27350 0 0 STEVEN R CONWAY DC DIRECTOR 1.00 X 55200 0 0 KIMBERLY A DRIGGERS JD DIRECTOR 1.00 X 23550 0 0 FARREL I GROSSMAN DC DIRECTOR 1.00 X 43550 0 0 SALVATORE D LARUSSO DC DIRECTOR 1.00 X 46250 0 0 JOHN R MCGINNIS DC DIRECTOR 1.00 X 37950 0 0 KIRK J SHILTS DC DIRECTOR 1.00 X 11200 0 0 CYNTHIA L TAYS DC DIRECTOR 1.00 X 38750 0 0 CAROL J WINKLER DC DIRECTOR 1.00 X 31150 0 0 BRUCE L SHOTTS DC DIRECTOR OF WRITTEN EXAMINATIONS 40.00 X 150029 0 19704 IGOR HIMELFARB PHD DIRECTOR OF PSYCHOMETRICS & RESEARCH 40.00 X 149497 0 17296 ANDY R GOW DC DIRECTOR OF PRACTICAL TESTING R&D 40.00 X 137331 0 18849 JOANNE F MONATH DIRECTOR OF PUBLIC RELATIONS & COMMUNICATIONS 40.00 X 149468 0 3925 STACEY KJELDGAARD EBAS EXECUTIVE DIRECTOR 40.00 X 105636 0 24794 TAMARA STERLING DIRECTOR OF PROGRAM MANAGEMENT & QUALITY 40.00 X 106794 0 20561 1752587 0 159862 8 0 1 0 APPLEONE EMPLOYMENT SERVICES PO BOX 29048 GLENDALE CA 912099048 TEMPORARY EMPLOYMENT AGENCY 1446384 PROMETRIC PO BOX 223608 PITTSBURGH PA 152512608 CBT EXAM ADMINISTRATION 459266 HAYNES MECHANICAL SYSTEMS INC LOCKBOX 5243 DENVER CO 802175243 HVAC SYSTEM REPLACEMENT & MTC 329823 HEURISTIC SOLUTIONS LLC 1901 N FORT MYER DR STE 1105 ARLINGTON VA 22209 PROGRAMMING AND IT CONSULTING 317483 FEDERAL EXPRESS PO BOX 94515 PALATINE IL 600944515 EXPRESS SHIPPING 117995 5 EXAMINATION FEES 541900 13496765 13496765 OTHER SERVICES 541900 109274 109274 13606039 778889 778889 114239 134969 -20730 -20730 -20730 EBAS REVENUE 900099 134704 134704 EBAS EXPENSES 900099 -427475 -427475 -292771 14071427 13606039 -292771 758159 X 2313904 1008565 2429012 142650 585072 237119 114163 20000 18875 220803 248369 7425 593679 341669 119006 585544 92381 EXAM ADMINISTRATION 3471526 EXAM PREPARATION 267671 MISCELLANEOUS EXPENSE 252900 EXAM TRAINING 130687 -83708 13117312 7386735 6489652 13975 7512 215965 188562 10505293 5044763 5493700 5460530 17311897 18915044 257114 0 4275827 6123868 34955213 37185168 583928 902631 2707935 2903505 7000 7000 3298863 3813136 X 31656350 33372032 31656350 33372032 34955213 37185168 954115 846573 -85006 0 X X 0 1 X 1 0 1576997 1576997 6219898 2725915 3493983 343620 206330 137290 2364778 2112518 252260 5460530 SOFTWARE, NET OF ACCUMULATED AMORTIZATION 855325 CERTIFICATES OF DEPOSIT 721225 DEPOSITS 576 BOARD DESIGNATED CASH AND CASH EQUIVALENTS 2901408 BOARD DESIGNATED ACCRUED INTEREST RECEIVABLE 125196 INVESTMENT IN 5401 BUILDING, NET 1520138 6123868 SECURITY DEPOSITS 7000 7000 X 15260467 846573 -85007 761566 14498901 -427474 -427474 14071427 13544786 0 13544786 -427474 -427474 13117312 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. 1 0 0 0 0 0 0 0 0 0 CANADA CONFERENCE ASSISTANCE 15000 CHECK 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 RESEARCH AWARDS FEDERATION OF CHIROPRACTIC LICENSING BOARDS 5401 WEST 10TH STREET STE 101 GREELEY CO 80634 830208564 501(C)(3) 655140 32764 FMV RENT & UTILITIES OPERATIONAL SUPPORT FOUNDATION FOR CHIROPRACTIC PROGRESS PO BOX 869 GEORGETOWN CA 95634 202137895 501(C)(6) 615000 CAREER DEVELOPMENT THE RAND CORPORATION 1776 MAIN ST PO BOX 2138 SANTA MONICA CA 904072138 951958142 501(C)(3) 1000000 RESEARCH 2 2 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 1 0 0 NORMAN E OUZTS JR DC CHIEF EXECUTIVE OFFICER 256989 0 0 0 0 0 16102 0 18963 0 292054 0 0 0 STEPHEN W TRACY CHIEF FINANCIAL OFFICER 145043 0 0 0 0 0 8970 0 10698 0 164711 0 0 0 BRUCE L SHOTTS DC DIRECTOR OF WRITTEN EXAMINATIONS 150029 0 0 0 0 0 9374 0 10330 0 169733 0 0 0 IGOR HIMELFARB PHD DIRECTOR OF PSYCHOMETRICS & RESEARCH 149497 0 0 0 0 0 4511 0 12785 0 166793 0 0 0 ANDY R GOW DC DIRECTOR OF PRACTICAL TESTING R&D 137331 0 0 0 0 0 8261 0 10588 0 156180 0 0 0 JOANNE F MONATH DIRECTOR OF PUBLIC RELATIONS & COMMU 149468 0 0 0 0 0 2747 0 1178 0 153393 0 0 0 FORM 990, PART VI, SECTION A, LINE 7A THE 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 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 CFO, EXECUTIVE VICE PRESIDENT, 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 DISLOSE 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 ON NOVEMBER 1, 2019. 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 IX, LINE 24E EXAM 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 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 0 0 0 0 FEDERATION OF CHIROPRACTIC LICENSING BOARDS B 655140 FMV FEDERATION OF CHIROPRACTIC LICENSING BOARDS J 32764 FMV