STRATEGY STUDIO / PUBLIC DATA EXPLORER

FEDERATION OF STATE MASSAGE THERAPY BOARDS: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization
FEDERATION OF STATE MASSAGE THERAPY BOARDS (EIN 37-1515680)
Tax period
2016-07-01 to 2017-06-30
Filed
2018-05-09
IRS object ID
201821299349302417
Schema version
2016v3.0
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)
Return2018-05-09T14:02:58-05:00ReturnTs
Tax Period End2017-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN341874260PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CBIZ MHM LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1700 West 47th Street Suite 1100AddressLine1Txt
CityKansas CityCityNm
State AbbreviationMOStateAbbreviationCd
ZIP64112ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2016-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371515680EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Federation of State Massage TherapyBusinessNameLine1Txt
Business Name Line2BoardsBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlFEDEBusinessNameControlTxt
Phone9136810380PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110801 MASTIN BOULEVARD No 350AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66210ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonDEBRA PERSINGERPersonNm
Person TitleExecutive DirectorPersonTitleTxt
Phone9136810380PhoneNum
Signature2018-05-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA BURKEPreparerPersonNm
PTINP00220718PTIN
Phone8169455500PhoneNum
FieldValueIRS element (for citing)
Tax2016TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerDEBRA PERSINGERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line110801 MASTIN BOULEVARD No 350AddressLine1Txt
CityOverland ParkCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66210ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,933,427GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FSMTB.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2005FormationYr
Legal Domicile StateILLegalDomicileStateCd
Activity Or MissionTHE PRIMARY EXEMPT PURPOSE OF THE FEDERATION IS TO SUPPORT ITS MEMBER BOARDS IN THEIR WORK TO ENSURE THAT THE PRACTICE OF MASSAGE THERAPY IS PROVIDED TO THE PUBLIC IN A SAFE AND EFFECTIVE MANNER.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent7VotingMembersIndependentCnt
Total Employee17TotalEmployeeCnt
Total Volunteers75TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$80,788PYContributionsGrantsAmt
CY Contributions Grants$74,962CYContributionsGrantsAmt
PY Program Service Revenue$7,046,028PYProgramServiceRevenueAmt
CY Program Service Revenue$6,824,571CYProgramServiceRevenueAmt
PY Investment Income$16,257PYInvestmentIncomeAmt
CY Investment Income$69,067CYInvestmentIncomeAmt
PY Other Revenue$100,971PYOtherRevenueAmt
CY Other Revenue$180,082CYOtherRevenueAmt
PY Total Revenue$7,244,044PYTotalRevenueAmt
CY Total Revenue$7,148,682CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$971,319PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,061,354CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$4,342,394PYOtherExpensesAmt
CY Other Expenses$4,751,449CYOtherExpensesAmt
PY Total Expenses$5,313,713PYTotalExpensesAmt
CY Total Expenses$5,812,803CYTotalExpensesAmt
PY Revenues Less Expenses$1,930,331PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,335,879CYRevenuesLessExpensesAmt
Total Assets BOY$11,557,491TotalAssetsBOYAmt
Total Assets EOY$13,193,762TotalAssetsEOYAmt
Total Liabilities BOY$730,905TotalLiabilitiesBOYAmt
Total Liabilities EOY$851,416TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$10,826,586NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$12,342,346NetAssetsOrFundBalancesEOYAmt
MissionTHE PRIMARY EXEMPT PURPOSE OF THE FEDERATION IS TO SUPPORT ITS MEMBER BOARDS IN THEIR WORK TO ENSURE THAT THE PRACTICE OF MASSAGE THERAPY IS PROVIDED TO THE PUBLIC IN A SAFE AND EFFECTIVE MANNER.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$129,759ExpenseAmt
Revenue$17,970RevenueAmt
DescPROVIDE EDUCATION, SERVICES, AND GUIDANCE TO MEMBER BOARDS THAT HELP THEM FULFILL THEIR STATUTORY, PROFESSIONAL, PUBLIC, AND ETHICAL OBLIGATIONS IN THE EFFICIENT AND EFFECTIVE REGULATION OF LICENSED PROFESSIONALS. SUCH SERVICES FACILITATE ASSURANCE THAT REGULATORY BOARDS UNDERSTAND AND ADHERE TO THEIR PUBLIC PROTECTION ROLES AND RESPONSIBILITIES IN REGULATING THE PROFESSION AND SUPPORTS THE ABILITIES OF GOVERNMENT TO ACT ON BEHALF OF THE PUBLIC.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$4,154,985ExpenseAmt
Revenue$6,637,985RevenueAmt
DescENSURE THE PROVISION OF A VALID, RELIABLE LICENSING EXAMINATION TO DETERMINE ENTRY LEVEL COMPETENCE FOR LICENSURE IN THE INTEREST OF THE PROTECTION OF HEALTH, SAFETY, AND WELFARE OF THE PUBLIC. THIS PROGRAM REINFORCES CONSUMER BENEFITS BY ACCESSING ENFORCEMENT, DUE PROCESS AND PROTECTION MECHANISMS THROUGH GOVERNMENT INVOLVEMENT, EMPOWERMENT, AND AUTHORITY, WHILE REDUCING THE BURDEN ON GOVERNMENT.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$1,013,737ExpenseAmt
Revenue$348,698RevenueAmt
DescIMPROVE THE STANDARDS OF MASSAGE THERAPY EDUCATION, LICENSURE, AND PRACTICE THROUGH COOPERATION WITH ENTITIES THAT SHARE THIS OBJECTIVE, INCLUDING OTHER MASSAGE THERAPY ORGANIZATIONS, ACCREDIITED AGENCIES, GOVERNMENTAL BODIES, AND GROUPS WHOSE AREAS OF INTEREST MAY COINCIDE WITH THOSE OF MEMBER BOARDS. ESTABLISHMENT AND REINFORCEMENT OF SUCH STANDARDS SUPPORT COMMON SENSE STATE REGULATIONS OF THE PROFESSION THROUGH LEGISLATIVELY ENACTED STATUTES.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$5,298,481TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Temp Or Permanent Endowments0TempOrPermanentEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With Officer Ent0BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document10IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee17EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members7GoverningBodyVotingMembersCnt
Independent Voting Member7IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
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

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1DEBRA PERSINGERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9136810380PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line110801 MASTIN BOULEVARD SUITE 350AddressLine1Txt
CityOVERLAND PARKCityNm
State AbbreviationKSStateAbbreviationCd
ZIP66210ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
ed bolden
President10.00Yes (X)Yes (X)$0$0$0
charlene russell
Vice President8.00Yes (X)Yes (X)$0$0$0
david cox
Treasurer8.00Yes (X)Yes (X)$0$0$0
Kim Adams Johnson
Director5.00Yes (X)$0$0$0
craig knowles
Director5.00Yes (X)$0$0$0
linda lyter
Director5.00Yes (X)$0$0$0
tom ryan
Director5.00Yes (X)$0$0$0
karen armstrong
Immediate Past President8.00Yes (X)$0$0$0
Debra Persinger
Executive Director40.00Yes (X)Yes (X)$289,114$0$94,055
FieldValueIRS element (for citing)
Total Reportable Comp From Org$289,114TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$94,055TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
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
pearson vue
5601 green valley drive 220bloomingtonMN55437exam delivery fees$1,936,080
PCS
150 4th ave n suite 800nashvilleTN37219exam fees$1,177,012
deg digital
10801 mastin blvd suite 130overland parkKS66210database/website development$280,560
baker & McKenzie LLP
815 connecticut ave nwwashingtonDC20006legal fees$267,107
atkinson & Atkinson
1466 techny rdnorthbrookIL60062legal fees$182,870
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K6CntrctRcvdGreaterThan100KCnt
Membership Dues$74,925MembershipDuesAmt
All Other Contributions$37AllOtherContributionsAmt
Total Contributions$74,962TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAM REVENUES900099$6,658,361$6,658,361
MOBILITY FEES900099$148,240$148,240
ANNUAL MEETING900099$17,970$17,970
FieldValueIRS element (for citing)
Total Program Service Revenue$6,824,571TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$216,364TotalRevenueColumnAmt
Exclusion$216,364ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$4,617,072SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,764,369SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$147,297SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$147,297TotalRevenueColumnAmt
Exclusion-$147,297ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$179,558GrossSalesOfInventoryAmt
Cost Of Goods Sold$20,376CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$159,182TotalRevenueColumnAmt
Related Or Exempt Func Income$159,182RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
legal settlement900099$20,000$20,000
other income900099$900$900
FieldValueIRS element (for citing)
Other Revenue Total$20,900OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,148,682TotalRevenueColumnAmt
Related Or Exempt Func Income$7,004,653RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$69,067ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$366,998TotalAmt
Program Services$334,639ProgramServicesAmt
Management And General$32,359ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$572,360TotalAmt
Program Services$521,894ProgramServicesAmt
Management And General$50,466ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$64,204TotalAmt
Program Services$58,543ProgramServicesAmt
Management And General$5,661ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$57,792TotalAmt
Program Services$52,696ProgramServicesAmt
Management And General$5,096ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$514,652TotalAmt
Program Services$469,274ProgramServicesAmt
Management And General$45,378ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,114TotalAmt
Program Services$25,635ProgramServicesAmt
Management And General$2,479ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$154,604TotalAmt
Program Services$140,973ProgramServicesAmt
Management And General$13,631ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$21,178TotalAmt
Management And General$21,178ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$56,031TotalAmt
Management And General$56,031ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$62,157TotalAmt
Management And General$62,157ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$333,705TotalAmt
Program Services$333,705ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$367,788TotalAmt
Program Services$169,312ProgramServicesAmt
Management And General$198,476ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,140TotalAmt
Management And General$4,140ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EXAM DELIVERY AND ADMIN$3,187,212$3,187,212
bank charges$8,286$8,286
DUES AND SUBSCRIPTIONS$5,684$5,684
small equipment$4,598$4,598

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$3,300TotalAmt
Management And General$3,300ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,812,803TotalAmt
Program Services$5,298,481ProgramServicesAmt
Management And General$514,322ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,233,063BOYAmt
EOY$1,091,362EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$771,880BOYAmt
EOY$824,802EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

FieldValueIRS element (for citing)
BOY$21,997BOYAmt
EOY$5,750EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,586BOYAmt
EOY$16,861EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$106,625LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$64,858LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$53,634BOYAmt
EOY$41,767EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,633,172BOYAmt
EOY$9,287,029EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$1,630,135BOYAmt
EOY$1,672,240EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$201,024BOYAmt
EOY$253,951EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$11,557,491BOYAmt
EOY$13,193,762EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$689,891BOYAmt
EOY$805,772EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$41,014BOYAmt
EOY$45,644EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$730,905BOYAmt
EOY$851,416EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$10,826,586BOYAmt
EOY$12,342,346EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$10,826,586BOYAmt
EOY$12,342,346EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,557,491BOYAmt
EOY$13,193,762EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,335,879ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$161,647NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$18,234OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

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

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$55,732CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$64,917CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$68,025CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$80,788CurrentTaxYearMinus1YearAmt
Current Tax Year$74,962CurrentTaxYearAmt
Total$344,424TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,260,285CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,006,232CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,426,845CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,155,949CurrentTaxYearMinus1YearAmt
Current Tax Year$7,004,129CurrentTaxYearAmt
Total$29,853,440TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,316,017CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,071,149CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,494,870CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,236,737CurrentTaxYearMinus1YearAmt
Current Tax Year$7,079,091CurrentTaxYearAmt
Total$30,197,864TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Current Tax Year$37CurrentTaxYearAmt
Total$37TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Current Tax Year$37CurrentTaxYearAmt
Total$37TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$30,197,827PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$86,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$138,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$200,453CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$306,783CurrentTaxYearMinus1YearAmt
Current Tax Year$216,364CurrentTaxYearAmt
Total$948,421TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$86,667CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$138,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$200,453CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$306,783CurrentTaxYearMinus1YearAmt
Current Tax Year$216,364CurrentTaxYearAmt
Total$948,421TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$149CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$325,000CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$4,320CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,425CurrentTaxYearMinus1YearAmt
Current Tax Year$20,900CurrentTaxYearAmt
Total$351,794TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,402,833CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,534,303CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,699,643CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$7,544,945CurrentTaxYearMinus1YearAmt
Current Tax Year$7,316,355CurrentTaxYearAmt
Total$31,498,079TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95870PublicSupportCY509Pct
Public Support PY5090.96230PublicSupportPY509Pct
Investment Income CY0.03010InvestmentIncomeCYPct
Investment Income PY0.02640InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line Referencepart viii, line 11aFormAndLineReferenceDesc
Explanationother income is miscellaneous deposits and appeals and a legal settlement.ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$106,625OtherCostOrOtherBasisAmt
Depreciation$64,858DepreciationAmt
Book Value$41,767BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$41,767TotalBookValueLandBuildingsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$7,348,939TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$161,647NetUnrealizedGainsInvstAmt
Other Revenue$38,610OtherRevenueAmt
Revenue Not Reported$200,257RevenueNotReportedAmt
Revenue Subtotal$7,148,682RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,148,682TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$5,833,179TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$20,376OtherExpensesIncludedAmt
Expenses Not Reported$20,376ExpensesNotReportedAmt
Expenses Subtotal$5,812,803ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$5,812,803TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Part X, Line 2: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 with regard to FASB ASC 740-10 is to record a liability for 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, 2017 and 2016, and, accordingly, no liability has been accrued.
Part XI, Line 2d - Other Adjustments:partnership distributions 18,234. study guide 20,376.
Part XII, Line 2d - Other Adjustments:study guide 20,376.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Compensation CommitteeYes (X)CompensationCommitteeInd
Written Employment ContractYes (X)WrittenEmploymentContractInd
Compensation SurveyYes (X)CompensationSurveyInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonDebra PersingerPersonNm
TitleExecutive DirectorTitleTxt
Base Compensation Filing Org$239,337BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$6,223BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$43,554OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$48,000DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$46,055NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$383,169TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePart I, Line 4bFormAndLineReferenceDesc
ExplanationDebra Persinger, The organization's executive director, participated in a split dollar life insurance policy. The organization paid premiums of $29,034.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Form 990, Part VI, Section A, line 6THE ORGANIZATION IS COMPRISED OF MEMBERS, NOT STOCKHOLDERS. MEMBERSHIP IS COMPRISED OF STATE REGULATORY BOARDS AND AGENCIES GOVERNING MASSAGE THERAPY IN THE UNiTED STATES AND TERRITORIES.
Form 990, Part VI, Section A, line 7aEACH MEMBER IS ENTITLED TO ONE VOTE DURING AN ELECTION TO APPOINt MEMBERS TO THE GOVERNING BOARD.
Form 990, Part VI, Section A, line 7bANY CHANGES to the BY LAWS MUST BE VOTED on and approved BY A MEMBERSHIP MAJORITY, NOT THE GOVERNING BODY.
Form 990, Part VI, Section B, line 11bTHE EXECUTIVE DIRECTOR AND THE TREASURER REVIEW THE FORM 990 PRIOR TO THE FILING OF THE RETURN WITH THE IRS. ALL OTHER BOARD MEMBERS HAVE ACCCESS TO REVIEW the return, IF THEY SO CHOOSE.
Form 990, Part VI, Section B, line 12cTHE 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.
Form 990, Part VI, Section B, line 15aTHE BOARD OF DIRECTORS COMPLETEs AN ANNUAL PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR FOR MERIT-BASED INCREASE AND CONSULTS WITH GENERAL ASSOCIATION MANAGEMENT COMMUNITY DATA FOR SIMILAR SIZE NON-PROFIT ORGANIZATIONS TO ESTABLISH AN ACCEPTABLE SALARY RANGE. COMPENSATION DOES NOT EXCEED ANNUAL BUDGETED ALLOCATION.
Form 990, Part VI, Section C, line 19Some 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.
Form 990, Part XI, line 9:partnership distributions 18,234.