2018-05-14T10:16:50-05:00 2017-12-31 010724563 ANTON COLLINS MITCHELL LLP 2015 CLUBHOUSE DRIVE SUITE 203 GREELEY CO 80634 990 2017-01-01 746069951 NATIONAL BOARD OF CHIROPRACTIC EXAMINERS NATI 9703569100 901 54TH AVENUE GREELEY CO 80634 NORMAN E OUZTS JR DC EXECUTIVE VICE PRESIDENT 9703569100 2018-04-12 1 RYAN M SANGER CPA P00694942 9703521700 2017 2022-09-23 18:48:47Z NORMAN E OUZTS JR DC 901 54TH AVENUE GREELEY CO 80634 14221637 0 X NBCE.ORG X 1963 TX PREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION. 11 0 48 0 -265400 -265400 0 0 11956540 12111679 237156 447613 -317212 -279433 11876484 12279859 600245 680611 0 0 4234137 4535334 0 0 0 6155705 6491662 10990087 11707607 886397 572252 31539318 33543205 1756336 3045193 29782982 30498012 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 1 1 1 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 1 0 0 1 429 0 1 48 1 1 1 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 9703569100 901 54TH AVENUE GREELEY CO 80634 MARGARET R COLUCCI DC DIRECTOR 1.00 X 23300 0 0 DANIEL M COTE DC DIRECTOR 1.00 X 38531 0 0 FARREL I GROSSMAN DC DIRECTOR 1.00 X 29800 0 0 HANK W HULTEEN DC DIRECTOR 1.00 X 15000 0 0 BENJAMIN S LURIE DC DIRECTOR 1.00 X 3825 0 0 JOHN R MCGINNIS DC DIRECTOR 1.00 X 23950 0 0 LEROY F OTTO DC DIRECTOR 1.00 X 35000 0 0 KIRK J SHILTS DC DIRECTOR 1.00 X 13550 0 0 RONALD B TRIPP DC DIRECTOR 1.00 X 12350 0 0 SALVATORE D LARUSSO DC PRESIDENT 1.00 X X 42000 0 0 STEVEN R CONWAY DC VICE PRESIDENT 1.00 X X 37450 0 0 PAUL N MORIN DC SECRETARY 1.00 X X 51000 0 0 JOHN C NAB DC TREASURER 1.00 X X 35800 0 0 NORMAN E OUZTS JR DC EXECUTIVE VICE PRESIDENT 40.00 X 154397 0 22112 STEPHEN W TRACY CHIEF FINANCIAL OFFICER 40.00 X 132693 0 23089 PAMELA J KURTZ OUTGOING DIRECTOR OF HUMAN RESOURCES 40.00 X 186084 0 22007 PAUL D TOWNSEND DC DIR PRACTICAL TESTING R&D 40.00 X 159495 0 34191 BRUCE L SHOTTS DC DIRECTOR OF WRITTEN EXAMS 40.00 X 123579 0 23667 JOHN K HYLAND DC CHIEF ADVISOR FOR TEST DEVELOPMENT 40.00 X 116181 0 21597 ANDY R GOW DC SENIOR CHIROPRACTIC SPECIALIST 40.00 X 112926 0 21608 1346911 0 168271 7 0 1 0 APPLEONE EMPLOYMENT SERVICES PO BOX 29048 GLENDALE CA 91209 TEMPORARY EMPLOYMENT AGENCY 1590789 OPEN ASSESSMENT TECHNOLOGIES CORP 125 NORTH ST NORTHAMPTON MA 01060 PROGRAMMING & IT CONSULTING 253935 FEDERAL EXPRESS PO BOX 94515 PALATINE IL 60094 EXPRESS SHIPPING 178900 PATINA SOLUTIONS GROUP INC 13890 BISHOPS DR STE 320 BROOKFIELD WI 53005 PROGRAMMING & IT CONSULTING 164258 VEEAR PROJECTS INC 4695 CHABOT DR STE 108 PLEASANTON CA 94588 TEMPORARY EMPLOYMENT AGENCY 121800 5 EXAM FEES AND OTHER SERVICES 541900 12111679 12111679 12111679 586020 586020 115872 129905 -14033 -14033 -14033 1673466 1811116 757 -137650 -757 -138407 -138407 EBAS REVENUE 541900 146400 146400 EBAS EXPENSE 541900 -411800 -411800 -265400 12279859 12111679 -265400 433580 664611 16000 696449 2859970 148336 597481 233098 164032 46541 15694 6289 101558 617490 272616 500030 255138 98938 619581 108098 EXAM ADMINISTRATION EXP 2694055 EXAM PREP 891549 EXAM DEVELOPMENT 100053 11707607 8406739 8962063 8872 11110 178871 204070 10145325 4571645 5406733 5573680 15355474 15304064 1000000 2182629 2488218 31539318 33543205 347810 204741 997860 2406210 410666 434242 1756336 3045193 X 29782982 30498012 29782982 30498012 31539318 33543205 572252 216873 -74095 0 X X 0 1 X 1 0 1576996 1576996 5808443 2450264 3358179 343619 171968 171651 2416267 1949413 466854 5573680 5401 BUILDING NET OF DEPRECIATION 1596928 SOFTWARE NET OF ACCUMULATED DEPRECIATION 760599 ACCRUED INTEREST RECEIVABLE 127676 DEPOSITS 3015 2488218 ACCRUED PROPERTY TAXES PAYABLE 175128 ACCRUED COMPENSATED ABSENCES 131561 ACCRUED WAGES PAYABLE 110657 SECURITY DEPOSITS 15058 ACCRUED BANK CHARGES 1838 434242 X 12959971 680112 680112 12279859 0 12279859 12244941 463239 463239 11781702 -74095 -74095 11707607 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, 2017 AND 2016, THERE WAS NO UBI. 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 2014. PART XI, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 757. REALIZED LOSS ON INVESTMENTS 137,650. RENTAL EXPENSES 129,905. EBAS EXPENSES NETTED WITH REVENUE 411,800. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSES 129,905. REALIZED LOSS ON INVESTMENTS 137,650. EBAS EXPENSES 411,800. LOSS ON DISPOSAL OF FIXED ASSETS 757. UNREALIZED GAIN ON INVESTMENTS -216,873. 0 AUSTRALIA, NEW ZEALAND, KOREA 0 7 PROGRAM SERVICES EXAM ADMINISTRATION 7306 ENGLAND, FRANCE 0 2 PROGRAM SERVICES EXAM ADMINISTRATION 1732 0 9 0 0 0 9 9038 0 9038 CANADA CONFERENCE ASSISTANCE 15000 CHECK 0 0 0 0 0 0 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 SUITE 202 BETHESDA MD 20814 943082686 501(C)(6) 11000 RESEARCH AWARDS FEDERATION OF CHIROPRACTIC LICENSING BOARDS 5401 WEST 10TH ST STE 101 GREELEY CO 80634 830208564 501(C)(3) 601884 32227 FMV RENT AND UTILITIES OPERATIONAL SUPPORT FOUNDATION FOR CHIROPRACTIC PROGRESS (F4CP) PO BOX 869 GEORGETOWN CA 95634 202137895 501(C)(6) 15000 CAREER DEVELOPMENT 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 0 0 0 NORMAN E OUZTS JR DC EXECUTIVE VICE PRESIDENT 154397 0 0 0 0 0 2814 0 19298 0 176509 0 0 0 STEPHEN W TRACY CHIEF FINANCIAL OFFICER 132693 0 0 0 0 0 8251 0 14838 0 155782 0 0 0 PAMELA J KURTZ OUTGOING DIRECTOR OF HUMAN RESOURCES 186084 0 0 0 0 0 4338 0 17669 0 208091 0 0 0 PAUL D TOWNSEND DC DIR PRACTICAL TESTING R&D 159495 0 0 0 0 0 10000 0 24191 0 193686 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 RETURN IS REVIEWED BY THE CFO, EXECUTIVE VICE PRESIDENT, AND THE BOARD FINANCE COMMITTEE. 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 EXECUTIVE VICE PRESIDENT'S CONTRACT, AND THE BOARD OF DIRECTORS IS NOTIFIED OF FINAL RESULTING CONTRACT. THE LAST REVIEW OF KEY EMPLOYEE COMPENSATION OCCURRED ON JANUARY 6, 2017. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION POSTS THE CURRENT BYLAWS AND AUDITED ANNUAL 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 XII LINE 2C THE ORGANIZATION DID NOT CHANGE ITS AUDIT OVERSIGHT PROCESS DURING THE YEAR. INTERNATIONAL BOARD OF CHIROPRACTIC EXAMINERS LLC 901 54TH AVENUE GREELEY CO 80634 TO PROVIDE TESTING SERVICES TO THE INTERNATIONAL CHIROPRACTIC PROFESSION 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 591884 FMV FEDERATION OF CHIROPRACTIC LICENSING BOARDS J 32227 FMV