NATIONAL BOARD OF CHIROPRACTIC EXAMINERS: Form 990, tax year 2016

View the entire original 990 at ProPublica ↗

Organization: NATIONAL BOARD OF CHIROPRACTIC EXAMINERS (EIN 74-6069951)
Tax period: 2016-01-01 to 2016-12-31
Filed: 2017-05-12
IRS object ID: 201711329349302601
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
Form 990
Schedule D
Schedule F
Schedule I
Schedule J
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2017-05-12T10:34:49-05:00	ReturnTs
Tax Period End	2016-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	010724563	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	ANTON COLLINS MITCHELL LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2015 CLUBHOUSE DRIVE SUITE 203	AddressLine1Txt
City	GREELEY	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80634	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2016-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	746069951	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL BOARD OF CHIROPRACTIC EXAMINERS	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	NATI	BusinessNameControlTxt
Phone	9703569100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 54TH AVENUE	AddressLine1Txt
City	GREELEY	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80634	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	NORMAN E OUZTS JR DC	PersonNm
Person Title	EXECUTIVE VICE PRESIDENT	PersonTitleTxt
Phone	9703569100	PhoneNum
Signature	2017-05-12	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	RYAN M SANGER CPA	PreparerPersonNm
PTIN	P00694942	PTIN
Phone	9703521700	PhoneNum

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	216.241.164.20	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2017-05-12	IPDt
IP Tm	08:36:24	IPTm
IP Timezone	MD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	FF3DBF782B087234C797BB3BD9B09A3936B1A766	AtSubmissionCreationDeviceId
At Submission Filing Device Id	AC4ACB4714576A4A6EE82159C2BF6D9B035F89F0	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2016	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	NORMAN E OUZTS JR DC	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 54TH AVENUE	AddressLine1Txt
City	GREELEY	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80634	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$14,203,390	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	NBCE.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1963	FormationYr
Legal Domicile State	TX	LegalDomicileStateCd
Activity Or Mission	PREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION.	ActivityOrMissionDesc
Voting Members Governing Body	11	VotingMembersGoverningBodyCnt
Voting Members Independent	0	VotingMembersIndependentCnt
Total Employee	43	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	-$289,538	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	-$289,538	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$11,142,547	PYProgramServiceRevenueAmt
CY Program Service Revenue	$11,956,540	CYProgramServiceRevenueAmt
PY Investment Income	$443,805	PYInvestmentIncomeAmt
CY Investment Income	$237,156	CYInvestmentIncomeAmt
PY Other Revenue	-$381,950	PYOtherRevenueAmt
CY Other Revenue	-$317,212	CYOtherRevenueAmt
PY Total Revenue	$11,204,402	PYTotalRevenueAmt
CY Total Revenue	$11,876,484	CYTotalRevenueAmt
PY Grants And Similar Paid	$651,128	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$600,245	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$3,773,067	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$4,234,137	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$5,048,020	PYOtherExpensesAmt
CY Other Expenses	$6,155,705	CYOtherExpensesAmt
PY Total Expenses	$9,472,215	PYTotalExpensesAmt
CY Total Expenses	$10,990,087	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,732,187	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$886,397	CYRevenuesLessExpensesAmt
Total Assets BOY	$29,748,379	TotalAssetsBOYAmt
Total Assets EOY	$31,539,318	TotalAssetsEOYAmt
Total Liabilities BOY	$904,766	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,756,336	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$28,843,613	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$29,782,982	NetAssetsOrFundBalancesEOYAmt
Mission	PREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Desc	PREPARATION OF NATIONAL LICENSURE EXAMINATIONS FOR THE CHIROPRACTIC PROFESSION.	Desc
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	0	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (1)	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	Yes (1)	ForeignOfficeInd
Foreign Activities	Yes (1)	ForeignActivitiesInd
More Than5000 K To Org	Yes (1)	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	Yes (1)	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	Yes (1)	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With Officer Ent	0	BusinessRlnWithOfficerEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	Yes (1)	DisregardedEntityInd
Related Entity	Yes (1)	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	410	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	43	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	11	GoverningBodyVotingMembersCnt
Independent Voting Member	0	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (1)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	STEPHEN TRACY	PersonNm
Phone	9703569100	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 54TH AVENUE	AddressLine1Txt
City	GREELEY	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80634	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (18 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd	Highest Compensated EmployeeHighestCompensatedEmployeeInd
MARGARET R COLUCCI DC
DIRECTOR	1.00	Yes (X)	$22,100	$0	$0
STEVEN R CONWAY DC
VICE PRESIDENT	1.00	Yes (X)	$35,600	$0	$0	Yes (X)
DANIEL M COTE DC
SECRETARY	1.00	Yes (X)	$32,290	$0	$0	Yes (X)
DONNA L CRAFT DC
DIRECTOR	1.00	Yes (X)	$14,100	$0	$0
FARREL I GROSSMAN DC
DIRECTOR	1.00	Yes (X)	$24,700	$0	$0
HANK W HULTEEN DC
DIRECTOR	1.00	Yes (X)	$27,300	$0	$0
SALVATORE D LARUSSO DC
TREASURER	1.00	Yes (X)	$32,500	$0	$0	Yes (X)
PAUL N MORIN DC
PRESIDENT	1.00	Yes (X)	$39,600	$0	$0	Yes (X)
JOHN C NAB DC
DIRECTOR	1.00	Yes (X)	$18,250	$0	$0
LEROY F OTTO DC
DIRECTOR	1.00	Yes (X)	$35,013	$0	$0
NORMAN E OUZTS JR DC
DIRECTOR	1.00	Yes (X)	$31,400	$0	$0
RONALD B TRIPP DC
DIRECTOR	1.00	Yes (X)	$24,900	$0	$0
MARTIN W KOLLASCH DC
EXEC VICE PRESIDENT	40.00		$173,156	$0	$26,638	Yes (X)
PAUL D TOWNSEND DC
DIR PRACTICAL TESTING R&D	40.00		$149,808	$0	$33,455		Yes (X)
STEPHEN W TRACY
CFO	40.00		$124,194	$0	$22,368		Yes (X)
BRUCE L SHOTTS DC
DIRECTOR OF WRITTEN EXAMS	40.00		$112,943	$0	$27,763		Yes (X)
JOHN K HYLAND DC
CHIEF TECHNICAL ADVISOR	40.00		$112,652	$0	$21,202		Yes (X)
ANDY R GOW DC
SENIOR CHIROPRACTIC SPECIALIST	40.00		$105,722	$0	$20,777		Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$1,116,228	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$152,203	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	6	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (1)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
APPLEONE EMPLOYMENT SERVICES
PO BOX 29048	GLENDALE	CA	91209	TEMPORARY EMPLOYMENT AGENCY	$1,560,692
HEIBERG CONSULTING INC
3932 JOHN F KENNEDY PKWY	FT COLLINS	CO	80525	IT CONSULTING/PROGRAMMING	$214,083
FEDERAL EXPRESS
PO BOX 94515	PALATINE	IL	60094	EXPRESS SHIPPING	$145,781
ROBERT HALF TECHNOLOGY
PO BOX 743295	LOS ANGELES	CA	90074	TEMPORARY EMPLOYMENT AGENCY	$145,485
D NASH & ASSOCIATES DBA HUMAN RESOURCE A
7488 CAMERON DR	LARKSPUR	CO	80118	INTERIM EVP FEES	$118,000

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	EXAM FEES AND OTHER SERVICES	Desc
Business	541900	BusinessCd
Total Revenue Column	$11,956,540	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,956,540	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$11,956,540	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$573,409	TotalRevenueColumnAmt
Exclusion	$573,409	ExclusionAmt

Gross Rents GrossRentsGrp

Field	Value	IRS element (for citing)
Real	$112,979	RealAmt

Less Rental Expenses LessRentalExpensesGrp

Field	Value	IRS element (for citing)
Real	$140,653	RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Real	-$27,674	RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$27,674	TotalRevenueColumnAmt
Exclusion	-$27,674	ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

Field	Value	IRS element (for citing)
Securities	$1,850,000	SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Securities	$2,083,715	SecuritiesAmt
Other	$102,538	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Securities	-$233,715	SecuritiesAmt
Other	-$102,538	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$336,253	TotalRevenueColumnAmt
Exclusion	-$336,253	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt
EBAS REVENUE	541900	$112,200	$112,200
EBAS EXPENSE	541900	-$401,738	-$401,738

Field	Value	IRS element (for citing)
Other Revenue Total	-$289,538	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$11,876,484	TotalRevenueColumnAmt
Related Or Exempt Func Income	$11,956,540	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	-$289,538	UnrelatedBusinessRevenueAmt
Exclusion	$209,482	ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$594,145	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$6,100	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$1,268,431	TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$2,143,486	TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$109,158	TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$499,282	TotalAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$213,780	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$131,064	TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$14,950	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$256,448	TotalAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$67,928	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$430,368	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$276,911	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$422,113	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$267,013	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$115,549	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$609,047	TotalAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$104,874	TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt
EXAM ADMINISTRATION EXP	$2,694,958
EXAM PREP	$625,674
EXAM DEVELOPMENT	$132,709

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,099	TotalAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$10,990,087	TotalAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$7,401,417	BOYAmt
EOY	$8,406,739	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$8,702	BOYAmt
EOY	$8,872	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$114,391	BOYAmt
EOY	$178,871	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$9,703,320	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$4,296,587	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$5,456,387	BOYAmt
EOY	$5,406,733	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
BOY	$14,336,932	BOYAmt
EOY	$15,355,474	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,430,550	BOYAmt
EOY	$2,182,629	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$29,748,379	BOYAmt
EOY	$31,539,318	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$158,873	BOYAmt
EOY	$347,810	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$348,025	BOYAmt
EOY	$997,860	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$397,868	BOYAmt
EOY	$410,666	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$904,766	BOYAmt
EOY	$1,756,336	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$28,843,613	BOYAmt
EOY	$29,782,982	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$28,843,613	BOYAmt
EOY	$29,782,982	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$29,748,379	BOYAmt
EOY	$31,539,318	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$886,397	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$121,952	NetUnrlzdGainsLossesInvstAmt
Investment Expense	-$68,980	InvestmentExpenseAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Consolidated Basis Fincl Stmt	Yes (X)	ConsolidatedBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1,163,493	OtherCostOrOtherBasisAmt
Book Value	$1,163,493	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$5,784,576	OtherCostOrOtherBasisAmt
Depreciation	$2,283,856	DepreciationAmt
Book Value	$3,500,720	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$343,619	OtherCostOrOtherBasisAmt
Depreciation	$154,787	DepreciationAmt
Book Value	$188,832	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$2,411,632	OtherCostOrOtherBasisAmt
Depreciation	$1,857,944	DepreciationAmt
Book Value	$553,688	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$5,406,733	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
5401 BUILDING NET OF DEPRECIATION	$1,654,930
SOFTWARE NET OF ACCUMULATED DEPRECIATION	$400,095
ACCRUED INTEREST RECEIVABLE	$126,639
DEPOSITS	$965

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,182,629	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
ACCRUED PROPERTY TAXES PAYABLE	$157,382
ACCRUED COMPENSATED ABSENCES	$131,398
ACCRUED WAGES PAYABLE	$106,828
SECURITY DEPOSITS	$15,058

Field	Value	IRS element (for citing)
Total Liability	$410,666	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$12,755,128	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$878,644	OtherRevenueAmt
Revenue Not Reported	$878,644	RevenueNotReportedAmt
Revenue Subtotal	$11,876,484	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$11,876,484	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$11,815,759	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$756,692	OtherExpensesIncludedAmt
Expenses Not Reported	$756,692	ExpensesNotReportedAmt
Expenses Subtotal	$11,059,067	ExpensesSubtotalAmt
Investment Expenses Not Incld2	-$68,980	InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt	-$68,980	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$10,990,087	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (4 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 REPORTED. 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 YEAR ENDED DECEMBER 31, 2016, THERE WAS NO TAXABLE 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 2013.
PART XI, LINE 2D - OTHER ADJUSTMENTS:	LOSS ON DISPOSAL OF FIXED ASSETS 102,538. REALIZED LOSS ON INVESTMENTS 233,715. RENTAL EXPENSES 140,653. EBAS EXPENSES NETTED WITH REVENUE 401,738.
PART XI, LINE 4B - OTHER ADJUSTMENTS:	LOSS ON DISPOSAL OF FIXED ASSETS REALIZED LOSS ON INVESTMENTS RENTAL EXPENSES
PART XII, LINE 2D - OTHER ADJUSTMENTS:	RENTAL EXPENSES 140,653. REALIZED LOSS ON INVESTMENTS 233,715. EBAS EXPENSES 401,738. LOSS ON DISPOSAL OF FIXED ASSETS 102,538. UNREALIZED GAIN ON INVESTMENTS -121,952.

Schedule F IRS990ScheduleF

Field	Value	IRS element (for citing)
Grant Records Maintained	0	GrantRecordsMaintainedInd

Account Activities Outside US AccountActivitiesOutsideUSGrp (3 entries)

RegionRegionTxt	EmployeeEmployeeCnt	Type Of Activities ConductedTypeOfActivitiesConductedTxt	Specific Services ProvidedSpecificServicesProvidedTxt	Region Total ExpendituresRegionTotalExpendituresAmt
CANADA	4	PROGRAM SERVICES	EXAM ADMINISTRATION	$2,355
ENGLAND, FRANCE	4	PROGRAM SERVICES	EXAM ADMINISTRATION	$5,221
AUSTRALIA, NEW ZEALAND, KOREA	7	PROGRAM SERVICES	EXAM ADMINISTRATION	$10,121

Field	Value	IRS element (for citing)
Subtotal Offices	0	SubtotalOfficesCnt
Subtotal Employees	15	SubtotalEmployeesCnt
Continutation Total Office	0	ContinutationTotalOfficeCnt
Continutation Total Employee	0	ContinutationTotalEmployeeCnt
Total Office	0	TotalOfficeCnt
Total Employee	15	TotalEmployeeCnt
Subtotal Spent	$17,697	SubtotalSpentAmt
Continuation Spent	$0	ContinuationSpentAmt
Total Spent	$17,697	TotalSpentAmt

Grants To Org Outside US GrantsToOrgOutsideUSGrp

Field	Value	IRS element (for citing)
Region	CANADA	RegionTxt
Purpose Of Grant	RECEPTION ASSISTANCE	PurposeOfGrantTxt
Cash Grant	$6,100	CashGrantAmt
Manner Of Cash Disbursement	CHECK	MannerOfCashDisbursementTxt

Field	Value	IRS element (for citing)
Transfer To Foreign Corp	0	TransferToForeignCorpInd
Interest In Foreign Trust	0	InterestInForeignTrustInd
Foreign Corp Ownership	0	ForeignCorpOwnershipInd
Passive Foreign Investmest Co	0	PassiveForeignInvestmestCoInd
Foreign Partnership	0	ForeignPartnershipInd
Boycott Countries	0	BoycottCountriesInd

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule I IRS990ScheduleI

Field	Value	IRS element (for citing)
Grant Records Maintained	Yes (1)	GrantRecordsMaintainedInd

Recipient Table RecipientTable (2 entries)

Address Line1USAddress/AddressLine1Txt	CityUSAddress/CityNm	State AbbreviationUSAddress/StateAbbreviationCd	ZIPUSAddress/ZIPCd	Recipient EINRecipientEIN	IRC SectionIRCSectionDesc	Cash GrantCashGrantAmt	Purpose Of GrantPurposeOfGrantTxt	Non Cash AssistanceNonCashAssistanceAmt	Valuation Method UsedValuationMethodUsedDesc	Non Cash AssistanceNonCashAssistanceDesc
ASSOCIATION OF CHIROPRACTIC COLLEGES
4424 MONTGOMERY AVENUE SUITE 102	BETHESDA	MD	20814	943082686	501(C)(6)	$11,000	RESEARCH AWARDS
FEDERATION OF CHIROPRACTIC LICENSING BOARDS
5401 WEST 10TH ST STE 101	GREELEY	CO	80634	830208564	501(C)(3)	$551,947	OPERATIONAL SUPPORT	$31,198	FMV	RENT AND UTILITIES

Field	Value	IRS element (for citing)
Total501c3 Org	1	Total501c3OrgCnt
Total Other Org	1	TotalOtherOrgCnt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART I, LINE 2:	FormAndLineReferenceDesc
Explanation	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.	ExplanationTxt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Written Employment Contract	Yes (X)	WrittenEmploymentContractInd
Board Or Committee Approval	Yes (X)	BoardOrCommitteeApprovalInd
Severance Payment	0	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	0	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	0	EquityBasedCompArrngmInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxt	Base Compensation Filing OrgBaseCompensationFilingOrgAmt	Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt	Bonus Filing OrganizationBonusFilingOrganizationAmount	Bonus Related OrganizationsBonusRelatedOrganizationsAmt	Other Compensation Filing OrgOtherCompensationFilingOrgAmt	Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt	Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt	Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt	Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt	Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt	Total Compensation Filing OrgTotalCompensationFilingOrgAmt	Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt	Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt	Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
MARTIN W KOLLASCH DC
EXEC VICE PRESIDENT	$140,957	$0	$27,405	$0	$4,794	$0	$10,644	$0	$15,994	$0	$199,794	$0	$0	$0
PAUL D TOWNSEND DC
DIR PRACTICAL TESTING R&D	$146,248	$0	$3,560	$0	$0	$0	$9,424	$0	$24,031	$0	$183,263	$0	$0	$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
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 IN OCTOBER 2016.
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.

Schedule R IRS990ScheduleR

Id Disregarded Entities IdDisregardedEntitiesGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	INTERNATIONAL BOARD OF CHIROPRACTIC EXAMINERS LLC	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	901 54TH AVENUE	AddressLine1Txt
City	GREELEY	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80634	ZIPCd

Field	Value	IRS element (for citing)
Primary Activities	TO PROVIDE TESTING SERVICES TO THE INTERNATIONAL CHIROPRACTIC PROFESSION	PrimaryActivitiesTxt
Legal Domicile State	DE	LegalDomicileStateCd
Total Income	$0	TotalIncomeAmt
End Of Year Assets	$0	EndOfYearAssetsAmt

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	NATIONAL BOARD OF CHIROPRACTIC EXAMINERS	BusinessNameLine1Txt

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

Field	Value	IRS element (for citing)
Business Name Line1	FEDERATION OF CHIROPRACTIC LICENSING BOARDS	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5401 W 10TH STREET 101	AddressLine1Txt
City	GREELEY	CityNm
State Abbreviation	CO	StateAbbreviationCd
ZIP	80634	ZIPCd

Field	Value	IRS element (for citing)
EIN	830208564	EIN
Primary Activities	ASSIST CHIROPRACTIC LICENSING BOARDS	PrimaryActivitiesTxt
Legal Domicile State	CO	LegalDomicileStateCd
Exempt Code Section	501(C)(3)	ExemptCodeSectionTxt
Public Charity Status	509(A)(2)	PublicCharityStatusTxt
Controlled Organization	0	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	0	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	Yes (1)	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	0	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	0	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	0	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	0	DivRelatedOrganizationInd
Asset Sale To Other Org	0	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	0	AssetPurchaseFromOtherOrgInd
Asset Exchange	0	AssetExchangeInd
Rental Of Facilities To Oth Org	Yes (1)	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	0	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	0	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	0	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	0	SharingOfFacilitiesInd
Paid Employees Sharing	0	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	0	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	0	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	0	TransferToOtherOrgInd
Transfer From Other Org	0	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxt	InvolvedInvolvedAmt	Method Of Amount DeterminationMethodOfAmountDeterminationTxt
FEDERATION OF CHIROPRACTIC LICENSING BOARDS
B	$551,947	FMV
FEDERATION OF CHIROPRACTIC LICENSING BOARDS
J	$31,198	FMV