Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
990 • Fiscal year 2013 • EIN 83-0208564
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
51st percentile
Higher debt load relative to assets than 51% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
42nd percentile
Higher net margin than 42% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 12.7% of source-year revenue.
Asset Growth
47th percentile
Faster asset growth than 47% of similar nonprofits.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Assets
Up$867,463
Up $9,871 (+1.2%) from 2012
Net Assets
Up$816,922
Up $33,813 (+4.3%) from 2012
Liabilities
Down$50,541
Down $23,942 (-32%) from 2012
Revenue
$757,050
No earlier filing loaded for comparison.
Expenses
Down$754,393
Down $970 (-0.1%) from 2012
Net Income
$2,657
No earlier filing loaded for comparison.
To provide programs and services that assist member chiropractic licensing boards in fulfilling their statutory obligations to regulate the profession in the interest of public protection.
Assist chiropractic licensing boards
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $784,426 | $814,296 | ▲ $29,870 |
| Cash and Non-Interest-Bearing Accounts | $43,218 | $31,121 | ▼ $12,097 |
| Prepaid Expenses and Deferred Charges | $19,435 | $14,764 | ▼ $4,671 |
| Accounts Receivable | $738 | $4,940 | ▲ $4,202 |
| Land, Buildings, and Equipment, Net | $4,980 | $2,342 | ▼ $2,638 |
| Total Assets | $857,592 | $867,463 | ▲ $9,871 |
| Other Assets Total | $4,795 | $0 | ▼ $4,795 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $31,179 | $36,882 | ▲ $5,703 |
| Deferred Revenue | $43,304 | $13,659 | ▼ $29,645 |
| Total Liabilities | $74,483 | $50,541 | ▼ $23,942 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $783,109 | $816,922 | ▲ $33,813 |
| Total Net Assets Fund Balance | $783,109 | $816,922 | ▲ $33,813 |
| Total Liabilities and Net Assets / Fund Balance | $857,592 | $867,463 | ▲ $9,871 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $2,342 | $36,357 | $38,699 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Donna Liewer | Executive Director | FT | $90,978 | $4,838 | $95,816 |
| Leroy Otto Dc | President | - | $11,250 | - | $11,250 |
| Farrel I Grossman Dc | Vice President | - | $10,875 | - | $10,875 |
| LAWRENCE O'CONNOR DC | Immediate Past President | - | $9,375 | - | $9,375 |
| Margaret Colucci Dc | Treasurer | - | $9,000 | - | $9,000 |
| Gary Pennebaker Dc | District Ii Director | - | $7,125 | - | $7,125 |
| Donn Fahrendorf Dc | District I Director | - | $6,750 | - | $6,750 |
| Michael Coon Dc | District V Director | - | $5,625 | - | $5,625 |
| Ali Jafari Dc | Past District Iii Director | - | $4,135 | - | $4,135 |
| Larry Spicer Dc | Administrative Fellow Dire | - | $3,000 | - | $3,000 |
| Gary Counselman Dc | District Iv Director | - | $1,500 | - | $1,500 |
| Kirk Shilts | District Iii Director | - | $1,500 | - | $1,500 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $428,083 |
| Other Expenses | $326,310 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $192,634 | - | - | $192,634 |
| Current Officers, Directors, Trustees, and Key Employees | $140,244 | $40,066 | - | $180,310 |
| Travel | $80,094 | - | - | $80,094 |
| Conferences and Meetings | $64,057 | - | - | $64,057 |
| Information Technology | $55,521 | - | - | $55,521 |
| Occupancy | - | $31,156 | - | $31,156 |
| Fees for Services Legal | $27,228 | $1,134 | - | $28,362 |
| Other Employee Benefits | - | $24,472 | - | $24,472 |
| Payroll Taxes | $20,072 | $1,750 | - | $21,822 |
| Office Expenses | $20,899 | - | - | $20,899 |
| Pension Plan Contributions | - | $8,845 | - | $8,845 |
| Depreciation Depletion | - | $7,433 | - | $7,433 |
| Insurance | - | $6,791 | - | $6,791 |
| Fees for Services Accounting | - | $6,550 | - | $6,550 |
| Interest | $4,047 | - | - | $4,047 |
| Other Expenses | $1,093 | - | - | $1,093 |
| All Other Expenses | $382 | - | - | $382 |
| Total Functional Expenses | $626,196 | $128,197 | $0 | $754,393 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $754,393 |
| Total Expenses per Audited Statements | $754,393 |
| Total Expenses per Form 990 | $754,393 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $37,266 |
| Fundraising Direct Expenses | $29,616 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Event 1 | $57,566 | $37,266 | $10,888 | $26,378 |
| Total Events | $57,566 | $37,266 | $29,616 | $7,650 |
“A member board that is current on its payment of membership dues shall be entitled to be represented by one voting delegate and one alternate delegate, who shall be registered in accordance with policies established by the board of directors.”
“Board of directors are all elected by the members who are outside of the governing body.”
“The members approve changes to the bylaws.”
“The 990 is reviewed by the executive director and finance manager and then sent to the board of directors for final approval.”
“Conflict of interest includes but not limited to actual or perceived conditions where an fclb participant, business of such participant, or family members of such participants are directly or indirectly enhanced in financial means, position, or gifts or services, or otherwise under circumstances that would not be accessible in the absence of such fclb affiliation. Both actual and perceived conflicts of interest must be avoided. The organization's policies require disclosure of and, where appropriate, recusal from activities impacted by any such conflicts.”
“The executive board (president, vice president, treasurer, immediate past president, and board chair) review information provided by the department of labor, bureau of statistics reports for mean national, colorado, and greeley wages under the two categories of chief executive and general operations managers. The executive director's final contract is voted upon by the entire 10 members of the board of directors. A review of compensation contracts was last conducted in january 2011.”
“In addition to being available upon request, the governing documents, conflict of interest policy, and financial statements are published on the company's website.”
“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 determined that no uncertain tax positions have been taken or are expected to be taken that could have a material effect on the organization's income tax liabilities. In management's opinion, adequate provisions for income taxes have been made for all years after 2010 (all open years). Management makes judgements regarding the interpretation of tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the organization operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions as well as by the internal revenue service.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 31179 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 36882 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 738 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4940 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | ASSIST CHIROPRACTIC LICENSING BOARDS |
| IRS990/AllOtherContributionsAmt | 0 | 527104 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 382 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 382 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | DONNA LIEWER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9703563500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 5401 W 10TH STREET SUITE 101 |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | GREELEY |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | CO |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 806344400 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 43218 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 31121 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 40066 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 140244 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 180310 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 64057 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 64057 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContriRptFundraisingEventAmt | 0 | 20300 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 611584 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4271 |
| IRS990/CYOtherExpensesAmt | 0 | 326310 |
| IRS990/CYOtherRevenueAmt | 0 | 7650 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 133545 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2657 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 428083 |
| IRS990/CYTotalExpensesAmt | 0 | 754393 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 757050 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 43304 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 13659 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 7433 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 7433 |
| IRS990/Desc | 0 | ANNUAL CONFERENCE - TO POSITION MEMBER BOARDS TO DEAL WITH THE PRESSING LEGAL ISSUES RELATED TO LICENSING AND THE PROTECTION OF THE PUBLIC. SPEAKERS ARE RECRUITED FROM FEDERAL AND STATE GOVERNMENT, AS WELL AS FROM OTHER LICENSED PROFESSIONS. THIS IS ALSO THE SETTING FOR THE ANNUAL BUSINESS MEETING. RESOLUTIONS, COMMITTEE REPORTS, MODEL DOCUMENTS, AND OTHER HELPFUL RESOURCES ARE ADOPTED AT THE ANNUAL BUSINESS MEETING. THIS FURTHERS FCLB'S EXEMPT PURPOSES BY EDUCATING BOARDS IN THE CUTTING EDGE ISSUES IN PUBLIC PROTECTION ALLOWING THESE GOVERNMENT AGENCIES TO BE PROACTIVE BY ESTABLISHING APPROPRIATE REGULATORY LANGUAGE, POLICIES, AND FRAMEWORK. COMBINING RESOURCES MAKES ECONOMIC SENSE AND ENSURES A MORE UNIFORM APPROACH WHICH BENEFITS BOTH BOARDS AND THE GENERAL PUBLIC. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonatedServicesAndUseFcltsAmt | 0 | 31156 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 6 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 103915 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 6550 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 6550 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1134 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 27228 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 28362 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 60.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 4838 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | LAWRENCE O'CONNOR DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | FARREL I GROSSMAN DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MARGARET COLUCCI DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ALI JAFARI DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | LEROY OTTO DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | LARRY SPICER DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | GARY PENNEBAKER DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | DONN FAHRENDORF DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MICHAEL COON DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | KIRK SHILTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | GARY COUNSELMAN DC |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | DONNA LIEWER |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 9375 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 10875 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 9000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 4135 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 11250 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 3000 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 7125 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 6750 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 5625 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 1500 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 90978 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | IMMEDIATE PAST PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | PAST DISTRICT III DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | ADMINISTRATIVE FELLOW DIRE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DISTRICT II DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DISTRICT I DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DISTRICT V DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DISTRICT III DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DISTRICT IV DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1966 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 20300 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 29616 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 37266 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 786666 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 55521 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 55521 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 6791 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6791 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 4047 |
| IRS990/InterestGrp/TotalAmt | 0 | 4047 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4271 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4271 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 14 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 36357 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 4980 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 2342 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 38699 |
| IRS990/LegalDomicileStateCd | 0 | WY |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 64180 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROTECT THE PUBLIC AND TO SERVE OUR MEMBER BOARDS BY PROMOTING EXCELLENCE IN CHIROPRACTIC REGULATIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 783109 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 816922 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 7650 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 7650 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 31156 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 31156 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 20899 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20899 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 4795 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 0 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 24472 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 24472 |
| IRS990/OtherExpensesGrp/Desc | 0 | GIFTS/AWARDS/PRIZES |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIPMENT MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES |
| IRS990/OtherExpensesGrp/Desc | 3 | STORAGE |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9133 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7612 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3180 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1093 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9133 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7612 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3180 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 1093 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 192634 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 192634 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1750 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 20072 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 21822 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 8845 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 8845 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 19435 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14764 |
| IRS990/PrincipalOfficerNm | 0 | DONNA LIEWER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 541900 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 541900 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONFERENCES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | DATA BANK USER FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | PACE INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 69454 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 34620 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 25389 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 69454 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 34620 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 25389 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | PACE (PROVIDERS OF APPROVED CONTINUING EDUCATION) - PACE SERVES FCLB'S MISSION BY PROMOTING QUALITY CE, HELPS DOCTORS OF CHIROPRACTIC CONNECT WITH SCIENTIFICALLY SOUND, RELIABLE EDUCATION, ENABLES DOCTORS TO REMAIN CURRENT, OFFERING PATIENTS A WIDE ARRAY OF EFFECTIVE TREATMENTS, AND PROVIDES PRACTITIONERS INTERACTION WITH THEIR PEERS. PACE SERVES OUR MEMBER BOARDS BY REDUCING ONEROUS PAPERWORK AND REVIEW PROCESSES IN ASSESSING APPLICATIONS FROM QUALITY PROVIDERS OF CONTINUING EDUCATION, PROVIDES RELIABLE REPORTS ON FULFILLMENT OF RELICENSURE REQUIREMENTS, AND HELPS BOARDS REPLACE RANDOM AUDITS WITH TARGETED AUDITS OF D.C.'S FOR CONTINUING EDUCATION COMPLIANCE. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 13173 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 28389 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | DISTRICT MEETINGS - OUR MEMBER BOARDS ARE DIVIDED INTO THREE SMALLER GROUPS FOR REGIONAL MEEINGS TO ALLOW FOR MORE INTIMACY AND INTERACTION OF MEMBER BOARDS. THE PURPOSE CONTINUES TO BE TO POSITION MEMBER BOARDS TO DEAL WITH THE PRESSING LEGAL ISSUES RELATING TO LICENSING AND THE PROTECTION OF THE PUBLIC. NO ELECTIONS OR OTHER VOTING MATTERS TAKE PLACE AT THESE MEETINGS. THIS FURTHERS FCLB'S EXEMPT PURPOSE BY EDUCATING BOARDS IN THE CUTTING EDGE ISSUES IN PUBLIC PROTECTION ALLOWING THESE GOVERNMENTS TO BE PROACTIVE BY ESTABLISHING REGULATORY LANGUAGE,POLICIES, AND FRAMEWORK. COMBINING RESOURCES MAKES ECONOMIC SENSE AND ENSURES A MORE UNIFORM APPROACH WHICH BENEFITS BOTH BOARDS AND THE GENERAL PUBLIC. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 51671 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 23360 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | ALL ACTIVITIES DEVELOP AND ADMINISTER EDUCATIONAL PROGRAMS AND SERVICES ASSISTING GOVERNMENT CHIROPRACTIC REGULATORY BOARDS IN THEIR STATUTORILY MANDATED PUBLIC PROTECTION MISSION OF REGULATING THE CHIROPRACTIC PROFESSION. PROGRAMS INCLUDE BUT ARE NOT LIMITED TO ONLINE, PASSWORD PROTECTED DATABANK FOR PUBLIC ACTIONS TAKEN BY FCLB MEMBER BOARDS; NEWS ALERTS; DIRECTORY OF REQUIREMENTS TO OBTAIN/MAINTAIN CHIROPRACTIC LICENSURE; AND MODEL PUBLICATIONS AND RESOURCES. |
| IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt | 0 | 457437 |
| IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt | 0 | 5536 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 596827 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 4135 |
| IRS990/PYOtherExpensesAmt | 0 | 348033 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 140354 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -14047 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 407330 |
| IRS990/PYTotalExpensesAmt | 0 | 755363 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 741316 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2657 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 76260 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 784426 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 814296 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 611584 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 596827 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 593917 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 583944 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 622722 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 3008994 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4271 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 4135 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6683 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 9341 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 12087 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 36517 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 37266 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 37266 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 133545 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 140354 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 115366 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 113103 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 105163 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 607531 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4271 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 4135 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 6683 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 9341 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 12087 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 36517 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00990 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.01530 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99010 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.98470 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3653791 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 782395 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 737181 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 709283 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 697047 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 727885 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3653791 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 786666 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 741316 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 715966 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 706388 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 739972 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 3690308 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 31156 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 2342 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 36357 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 38699 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 754393 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 31156 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 757050 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | 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 DETERMINED THAT NO UNCERTAIN TAX POSITIONS HAVE BEEN TAKEN OR ARE EXPECTED TO BE TAKEN THAT COULD HAVE A MATERIAL EFFECT ON THE ORGANIZATION'S INCOME TAX LIABILITIES. IN MANAGEMENT'S OPINION, ADEQUATE PROVISIONS FOR INCOME TAXES HAVE BEEN MADE FOR ALL YEARS AFTER 2010 (ALL OPEN YEARS). MANAGEMENT MAKES JUDGEMENTS REGARDING THE INTERPRETATION OF TAX LAWS THAT MIGHT BE CHALLENGED UPON AN AUDIT AND CAUSE CHANGES TO PREVIOUS ESTIMATES OF TAX LIABILITY. IN ADDITION, THE ORGANIZATION OPERATES WITHIN MULTIPLE TAXING JURISDICTIONS AND IS SUBJECT TO AUDIT IN THESE JURISDICTIONS AS WELL AS BY THE INTERNAL REVENUE SERVICE. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 2342 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 754393 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 757050 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 788206 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 754393 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 20300 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 20300 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 29616 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt | 0 | 18408 |
| IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt | 0 | 18408 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 57566 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 57566 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt | 0 | 37266 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt | 0 | 37266 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt | 0 | AUCTION |
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Displayed year
2013 • Form 990Detailed filing. Detailed filing data is available for this year.
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