Ohio State Chiropractic Association INC

Not tax-deductible

Columbus, OH501(c)(6)Since 1968Mutual / membership EIN 23-7123957Revenue $559K in FY2025

On file with the IRSoscachiro.org471 S Broad Street Suite 1305, 43215-0000 · Columbus, OHTax-exempt since Nov 1971

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Protecting, Promoting and Advancing Chiropractic in Ohio

501(c)(6) business league; gifts are not tax-deductible as charitable contributions.
87¢ of each $1 spent went to programs.
$142K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(6)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
No
Donations are not tax-deductible
Worth a look: the IRS does not list gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
4 of 6
filings with a surplus
Average surplus $1K a year · under 1% of revenue · last 6 filings
Fine: a surplus in 4 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
87%
of spending
Looks good: 87% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$142K
to officers and key staff · 19% of spending
Fine: pay to officers and key staff is 19% of spending; 15% to 20%.
Pt VII · Sec A
4 mo
of spending, in cash
Looks good: 4.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Liabilities
$3K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
19
of 19 voting members
Looks good: 19 of 19 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$559K
-21% vs prior year
Spent
$735K
To programs
87%
Net assets
$260K
By yearFY2020–FY2025
Revenue
$559K
FY2025▼ -21%
Tap a bar for its year
Revenue by fiscal year
FY2020$698K
FY2021$752K
FY2022$726K
FY2023$728K
FY2024$709K
FY2025$559K
Expenses
$735K
FY2025▲ +5%
Tap a bar for its year
Expenses by fiscal year
FY2020$659K
FY2021$632K
FY2022$755K
FY2023$680K
FY2024$702K
FY2025$735K
Net assets
$260K
FY2025▼ -40%
Tap a bar for its year
Net assets by fiscal year
FY2020$291K
FY2021$411K
FY2022$383K
FY2023$430K
FY2024$436K
FY2025$260K

From the FY2025 Form 990 · figures checked against the IRS filing · see the original

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Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Nov 1971.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

87 cents of each dollar spent went to programs.

Program services 87% · $639K Management & general 13% · $97K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

19 people listed on the 990; $142K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Dir.
$114,122Pt VII · Sec A
Executive Dir.
$28,275Pt VII · Sec A
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Compensation history total reportable pay by year · 2 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Brandy Spaulding DC$114,122$136,992$136,080$126,000$123,000$86,917
John Stacy Cae$28,275—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

See Ohio State Chiropractic Association INC executive salaries →

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Advocates for high ethical standards and professional advancement for chiropractors.

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Provided by the organization

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1 program · in their own filed words · FY2025
01

The association provides programs to practioners and their staff to enhance the abilities of chiropractic practices and provide continuing education for license renewal purposes. A newsletter and other printed materials are provided to memebers and other interested parties to keep them informed about the profession.

Pt IX · col B

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$559K
Ln 12
Gifts and grantsLn 1h$386K
Fees for servicesLn 2g$166K
Investment incomeLn 3$6K
Money outPt IX
$735K
Ln 25
Programscol B$639K
Managementcol C$97K
Owns and owesPt X
$260K
net assets · Ln 32
Cash and savingsLn 1–2$261K
Total assetsLn 16$263K
LiabilitiesLn 26$3K
PeoplePt VI, VII
19
listed · VII A
PaidVII A2
Voting boardVI 1a19
IndependentVI 1b19
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$386K
Fees for servicesLn 2g$166K
Investment incomeLn 3$6K
Other incomeLn 4–11$2K
Gains on assetsLn 7$0
Total revenueLn 12$559K
Assets in detailPt X, end of year
CashLn 1$147K
SavingsLn 2$114K
Cash and savings togetherLn 1–2$261K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$2K
Total assetsLn 16$263K
LiabilitiesLn 26$3K
Net assetsLn 32$260K
OperationsPt I, VI
EmployeesI 58
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$445K$261K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$447K$263K
LiabilitiesLn 26$10K$3K
Net assetsLn 32$436K$260K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$142K$142K
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$156K$156K
Pension plan contributionsLn 8$4K$4K
Other employee benefitsLn 9$11K$11K
Payroll taxesLn 10$24K$24K
Management feesLn 11a$0
Legal feesLn 11b$42K$42K
Accounting feesLn 11c$17K$17K
Lobbying feesLn 11d$66K$66K
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$8K$8K
Office expensesLn 13$70K$70K
Information technologyLn 14$10K$10K
RoyaltiesLn 15$0
OccupancyLn 16$25K$25K
TravelLn 17$33K$33K
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$117K$117K
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$4K$4K
All other expensesLn 24e$0
Total functional expensesLn 25$735K$639K$97K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $559K$735K−$176K$260K 990 PDF
FY2024 $709K$702K$6K$436K 990 PDF
FY2023 $728K$680K$47K$430K 990 PDF
FY2022 $726K$755K−$28K$383K 990 PDF
FY2021 $752K$632K$119K$411K 990 PDF
FY2020 $698K$659K$39K$291K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support O · Explanations
See the full FY2025 990 (6 parts)
Part I · Summary $559,481 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $481,318$385,940
I-9 Program service revenuePrior year $218,161$165,624
I-10 Investment incomePrior year $6,830$5,967
I-11 Other revenuePrior year $2,450$1,950
I-12 Total revenuePrior year $708,759$559,481
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $263,161$337,237
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $439,317$398,244
I-18 Total expensesPrior year $702,478$735,481
I-19 Revenue less expensesPrior year $6,281−$176,000
Part VI · Governance 19 of 19 board members independent, 1 to look at
VI-1a Voting members of the governing body19
VI-1b Independent voting members19
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $559,481 across 10 lines filed
VIII-1b Membership dues$385,940
VIII-1h Total contributions, gifts and grants$385,940
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $86,139 · Excluded from tax $79,485$165,624
VIII-3 Investment incomeExcluded from tax $5,967$5,967
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Unrelated business $1,950$1,950
VIII-12 Total revenueRelated to mission $86,139 · Unrelated business $1,950 · Excluded from tax $85,452$559,481
Part IX · Statement of functional expenses $735,481 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staffPrograms $142,397$142,397
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $155,557$155,557
IX-8 Pension plan contributionsPrograms $3,877$3,877
IX-9 Other employee benefitsPrograms $11,462$11,462
IX-10 Payroll taxesPrograms $23,944$23,944
IX-11a Management fees$0
IX-11b Legal feesPrograms $42,415$42,415
IX-11c Accounting feesManagement $16,836$16,836
IX-11d Lobbying feesPrograms $66,111$66,111
IX-11f Investment management fees$0
IX-12 Advertising and promotionPrograms $7,761$7,761
IX-13 Office expensesManagement $70,038$70,038
IX-14 Information technologyManagement $10,098$10,098
IX-15 Royalties$0
IX-16 OccupancyPrograms $24,701$24,701
IX-17 TravelPrograms $32,937$32,937
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetingsPrograms $116,787$116,787
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $6,836$6,836
IX-24 Other expenses (24a–d)Programs $3,724$3,724
IX-24e All other expenses$0
IX-25 Total functional expensesPrograms $638,509 · Management $96,972 · Fundraising $0$735,481
Part X · Balance sheet $263,382 assets, 18 lines filed
X-1 Cash, non-interest-bearingStart of year $269,447$147,330
X-2 Savings and temporary cash investmentsStart of year $175,081$114,028
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assetsStart of year $2,024$2,024
X-16 Total assetsStart of year $446,552$263,382
X-17 Accounts payable and accrued expensesStart of year $9,765$3,060
X-25 Other liabilitiesStart of year $725$260
X-26 Total liabilitiesStart of year $10,490$3,320
X-32 Total net assets or fund balancesStart of year $436,062$260,062
X-33 Total liabilities and net assetsStart of year $446,552$263,382
Part XI · Reconciliation of net assets $260,062 net assets at year end
XI-1 Total revenue$559,481
XI-2 Total expenses$735,481
XI-3 Revenue less expenses−$176,000
XI-4 Net assets at start of year$436,062
XI-10 Net assets at end of year$260,062

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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