STRATEGY STUDIO / PUBLIC DATA EXPLORER

FEDERATION OF STATE MASSAGE THERAPY BOARDS: Form 990, tax year 2014

View the entire original 990 at ProPublica ↗

Organization
FEDERATION OF STATE MASSAGE THERAPY BOARDS (EIN 37-1515680)
Tax period
2014-07-01 to 2015-06-30
Filed
2016-05-13
IRS object ID
201601349349302405
Schema version
2014v6.0
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)
Return2016-05-13T09:52:39-05:00ReturnTs
Tax Period End2015-06-30TaxPeriodEndDt

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 Begin2014-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN371515680EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FEDERATION OF STATE MASSAGE THERAPY BOARDSBusinessNameLine1Txt
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
Signature2016-05-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA BURKEPreparerPersonNm
PTINP00220718PTIN
Phone8169455500PhoneNum
FieldValueIRS element (for citing)
Tax2014TaxYr
Build TS2016-08-17 19:52:53ZBuildTS

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$5,900,256GrossReceiptsAmt
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 Employee8TotalEmployeeCnt
Total Volunteers50TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$64,917PYContributionsGrantsAmt
CY Contributions Grants$68,025CYContributionsGrantsAmt
PY Program Service Revenue$5,006,232PYProgramServiceRevenueAmt
CY Program Service Revenue$5,426,845CYProgramServiceRevenueAmt
PY Investment Income$138,154PYInvestmentIncomeAmt
CY Investment Income$199,673CYInvestmentIncomeAmt
PY Other Revenue$325,000PYOtherRevenueAmt
CY Other Revenue$5,100CYOtherRevenueAmt
PY Total Revenue$5,534,303PYTotalRevenueAmt
CY Total Revenue$5,699,643CYTotalRevenueAmt
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$613,673PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$743,041CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$3,477,165PYOtherExpensesAmt
CY Other Expenses$3,450,530CYOtherExpensesAmt
PY Total Expenses$4,090,838PYTotalExpensesAmt
CY Total Expenses$4,193,571CYTotalExpensesAmt
PY Revenues Less Expenses$1,443,465PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$1,506,072CYRevenuesLessExpensesAmt
Total Assets BOY$8,119,862TotalAssetsBOYAmt
Total Assets EOY$9,893,323TotalAssetsEOYAmt
Total Liabilities BOY$510,157TotalLiabilitiesBOYAmt
Total Liabilities EOY$1,005,166TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$7,609,705NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$8,888,157NetAssetsOrFundBalancesEOYAmt
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$122,983ExpenseAmt
Revenue$19,550RevenueAmt
DescPROVIDE EDUCATION, SERVICES, AND GUIDANCE TO MEMBER BOARDS THATHELP THEM FULFILL THEIR STATUTORY, PROFESSIONAL, PUBLIC, ANDETHICAL OBLIGATIONS.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$3,223,142ExpenseAmt
Revenue$5,354,175RevenueAmt
DescENSURE THE PROVISION OF A VALID RELIABLE LICENSING EXAMINATION TODETERMINE ENTRY LEVEL COMPETENCE.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$479,260ExpenseAmt
Revenue$53,120RevenueAmt
DescIMPROVE THE STANDARDS OF MASSAGE THERAPY EDUCATION LICENSURE, ANDPRACTICE THROUGH COOPERATION WITH ENTITIES THAT SHARE THISOBJECTIVE, INCLUDING OTHER MASSAGE THERAPY ORGANIZATIONS,ACCREDITED AGENCIES, GOVERNMENTAL BODIES, AND GROUPS WHOSE AREASOF INTEREST MAY COINCIDE WITH THOSE OF MEMBER BOARDS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$3,825,385TotalProgramServiceExpensesAmt
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 AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
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 Document12IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee8EmployeeCnt
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 Policy0WhistleblowerPolicyInd
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 (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtHighest Compensated EmployeeHighestCompensatedEmployeeInd
KAREN ARMSTRONG
PRESIDENT15.00Yes (X)Yes (X)$0$0$0
ED BOLDEN
VICE PRESIDENT12.00Yes (X)Yes (X)$0$0$0
LINDA LYTER
TREASURER12.00Yes (X)Yes (X)$0$0$0
KIM ADAMS JOHNSON
DIRECTOR10.00Yes (X)$0$0$0
DAVID COX
DIRECTOR10.00Yes (X)$0$0$0
CRAIG KNOWLES
DIRECTOR10.00Yes (X)$0$0$0
CHARLENE RUSSELL
DIRECTOR10.00Yes (X)$0$0$0
DEBRA PERSINGER
EXECUTIVE DIRECTOR40.00$258,152$0$80,334Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$258,152TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$80,334TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
PEARSON VUE
5601 GREEN VALLEY DRIVE 220BLOOMINGTONMN55437EXAM DELIVERY FEES$1,474,678
PCS
150 4TH AVE N SUITE 800NASHVILLETN37219EXAM FEES$1,045,737
DEG DIGITAL
10801 MASTIN BLVD SUITE 130OVERLAND PARKKS66210DATABASE/WEBSITE DEVELOPMENT$249,400
MEANINGFUL MEASUREMENT INC
3170 NORTH SHERIDAN 1008CHICAGOIL60657EXAM DEVELOPMENT$157,023
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Membership Dues$68,025MembershipDuesAmt
Total Contributions$68,025TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
EXAM REVENUES900099$5,354,175$5,354,175
MOBILITY FEES900099$53,120$53,120
ANNUAL MEETING900099$19,550$19,550
FieldValueIRS element (for citing)
Total Program Service Revenue$5,426,845TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$200,261TotalRevenueColumnAmt
Exclusion$200,261ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$200,000SecuritiesAmt
Other$25OtherAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$200,547SecuritiesAmt
Other$66OtherAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$547SecuritiesAmt
Other-$41OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$588TotalRevenueColumnAmt
Exclusion-$588ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS INCOMEDesc
Business900099BusinessCd
Total Revenue Column$5,100TotalRevenueColumnAmt
Exclusion$5,100ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$5,100OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,699,643TotalRevenueColumnAmt
Related Or Exempt Func Income$5,426,845RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$204,773ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$368,577TotalAmt
Program Services$335,405ProgramServicesAmt
Management And General$33,172ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$310,521TotalAmt
Program Services$282,574ProgramServicesAmt
Management And General$27,947ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$24,351TotalAmt
Program Services$22,159ProgramServicesAmt
Management And General$2,192ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$39,592TotalAmt
Program Services$36,029ProgramServicesAmt
Management And General$3,563ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$241,725TotalAmt
Program Services$219,970ProgramServicesAmt
Management And General$21,755ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$19,521TotalAmt
Management And General$19,521ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$23,139TotalAmt
Management And General$23,139ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$32,163TotalAmt
Management And General$32,163ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$41,601TotalAmt
Management And General$41,601ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$55,212TotalAmt
Program Services$55,212ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$109,447TotalAmt
Program Services$109,447ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$244,703TotalAmt
Program Services$97,529ProgramServicesAmt
Management And General$147,174ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$4,883TotalAmt
Management And General$4,883ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
EXAM DELIVERY AND ADMIN$2,520,415$2,520,415
BOARD OF DIRECTORS EXP.$58,508$58,508
EXAM REPORTS$26,560$26,560$0
DATABASE$22,000$22,000

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$50,653TotalAmt
Program Services$39,577ProgramServicesAmt
Management And General$11,076ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$4,193,571TotalAmt
Program Services$3,825,385ProgramServicesAmt
Management And General$368,186ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$739,811BOYAmt
EOY$589,995EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$800,507BOYAmt
EOY$763,055EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$76,318LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$35,168LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$31,458BOYAmt
EOY$41,150EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$6,026,436BOYAmt
EOY$7,004,238EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$521,650BOYAmt
EOY$1,494,885EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$8,119,862BOYAmt
EOY$9,893,323EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$49,922BOYAmt
EOY$744,227EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$35,036EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$460,235BOYAmt
EOY$225,903EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$510,157BOYAmt
EOY$1,005,166EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow SFAS117Yes (X)OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

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

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

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

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$7,609,705BOYAmt
EOY$8,888,157EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$7,609,705BOYAmt
EOY$8,888,157EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$8,119,862BOYAmt
EOY$9,893,323EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$1,506,072ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$273,474NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$45,854OtherChangesInNetAssetsAmt
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$52,549CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$70,677CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$55,732CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$64,917CurrentTaxYearMinus1YearAmt
Current Tax Year$68,025CurrentTaxYearAmt
Total$311,900TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,275,426CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,073,353CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,260,285CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,006,232CurrentTaxYearMinus1YearAmt
Current Tax Year$5,426,845CurrentTaxYearAmt
Total$25,042,141TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,327,975CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,144,030CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,316,017CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,071,149CurrentTaxYearMinus1YearAmt
Current Tax Year$5,494,870CurrentTaxYearAmt
Total$25,354,041TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$25,354,041PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,076CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,551CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$86,667CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$138,154CurrentTaxYearMinus1YearAmt
Current Tax Year$200,453CurrentTaxYearAmt
Total$473,901TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$5,076CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$43,551CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$86,667CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$138,154CurrentTaxYearMinus1YearAmt
Current Tax Year$200,453CurrentTaxYearAmt
Total$473,901TotalAmt

Other Income509 OtherIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus2 Years$149CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$325,000CurrentTaxYearMinus1YearAmt
Current Tax Year$4,320CurrentTaxYearAmt
Total$329,469TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$4,333,051CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,187,581CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$5,402,833CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$5,534,303CurrentTaxYearMinus1YearAmt
Current Tax Year$5,699,643CurrentTaxYearAmt
Total$26,157,411TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.96930PublicSupportCY509Pct
Public Support PY5090.97460PublicSupportPY509Pct
Investment Income CY0.01810InvestmentIncomeCYPct
Investment Income PY0.01600InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART III, LINE 12FormAndLineReferenceDesc
ExplanationOTHER INCOME AMOUNTS INCLUDE APPEALS, $700, US DISTRICT COURT, $4,000, MISCELLANEOUS DEPOSIT, $400 LESS GAIN/LOSS FROM THE SALE OF A FRIDGE $(40.66)-LESS REALIZED AND UNREALIZED GAIN/LOSS ON INVESTMENTS, $(739.00).ExplanationTxt

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$76,318OtherCostOrOtherBasisAmt
Depreciation$35,168DepreciationAmt
Book Value$41,150BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$41,150TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDescBook ValueBookValueAmt
SECURITY DEPOSIT$5,800
CSV LIFE INSURANCE$161,803
INTANGIBLE ASSETS$1,319,667
DEPOSIT PAID ON FURNITURE$7,615
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,494,885TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (5 entries)

DescDescAmtAmt
ACCRUED PAID LEAVE$35,337
PAYABLE TO RELATED PARTY$62,607
DEFERRED COMPENSATION$98,688
ACCRUED PAYROLL$27,218
401K PAYABLE$2,053
FieldValueIRS element (for citing)
Total Liability$225,903TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$5,472,023TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$273,474NetUnrealizedGainsInvstAmt
Other Revenue$45,854OtherRevenueAmt
Revenue Not Reported-$227,620RevenueNotReportedAmt
Revenue Subtotal$5,699,643RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$5,699,643TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$4,193,571TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$4,193,571ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$4,193,571TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2: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, 2015 AND 2014, AND, ACCORDINGLY, NO LIABILTY HAS BEEN ACCRUED. HOWEVER, FSMTB'S RETURNS ARE SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
PART XI, LINE 2D - OTHER ADJUSTMENTS:PARTNERSHIP DISTRIBUTIONS 45,854.

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$256,875BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$1,277OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$58,939DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$21,395NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$338,486TotalCompensationFilingOrgAmt
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 11THE 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 45,854.