Federation of Chiropractic Licensing Boards FY2021 filing

Tax-deductible

Greeley, CO501(c)(3)Since 1966Public & Societal BenefitEIN 83-0208564Revenue $1.1M in FY2021

On file with the IRSfclb.org5401 W 10th St Ste 101, 80634-4468 · Greeley, COTax-exempt since Dec 1968Publicly supported — 509(a)(2)

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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.

501(c)(3) charity; gifts are tax-deductible.
80¢ of each $1 spent went to programs.
$268K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

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FY2021 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
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
Yes
Donations are tax-deductible
Looks good: the IRS lists 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
6 of 6
filings with a surplus
Average surplus $310K a year · 24% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
80%
of spending
Looks good: 80% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$268K
to officers and key staff · 32% of spending
Concern: pay to officers and key staff is 32% of spending; over 30%.
Pt VII · Sec A
Cash reserves
16 mo
of spending, in cash
Looks good: 16.1 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $823K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$27K
1% of total assets
Looks good: liabilities are 1% of assets; 50% or less.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.1M
+0.04% vs prior year
Spent
$828K
To programs
80%
Net assets
$2.6M
By yearFY2020–FY2025
Revenue
$1.1M
FY2021+0.04%
Tap a bar for its year
Revenue by fiscal year
FY2020$1.1M
FY2021$1.1M
FY2022$1.3M
FY2023$1.5M
FY2024$1.4M
FY2025$1.4M
Expenses
$828K
FY2021▲ +16%
Tap a bar for its year
Expenses by fiscal year
FY2020$714K
FY2021$828K
FY2022$1.0M
FY2023$1.2M
FY2024$1.1M
FY2025$1.1M
Net assets
$2.6M
FY2021▲ +12%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.3M
FY2021$2.6M
FY2022$2.8M
FY2023$3.2M
FY2024$3.5M
FY2025$3.9M

From the FY2021 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 Dec 1968.

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

Where the money goes

80 cents of each dollar spent went to programs.

Program services 80% · $664K Management & general 20% · $164K

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

15 people listed on the 990; $268K paid to officers and key staff.

Part VII, Section A · reportable compensation
Executive Di
$156,548Pt VII · Sec A
$16,388Pt VII · Sec A
Dist III Dir
$11,213Pt VII · Sec A
$11,213Pt VII · Sec A
$11,213Pt VII · Sec A
$10,350Pt VII · Sec A
District I D
$9,200Pt VII · Sec A
Admin, Fello
$8,625Pt VII · Sec A

Jon Schwartzbauer’s $186K as Executive Director is at the 66th percentile of top reported officer pay among 731 $1–10M public & societal benefit nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 8 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Jon Schwartzbauer$185,989$178,821$161,968$156,682$156,548$149,047
Carol Winkler DC$2,300$10,350$18,400$22,425$16,388$10,350
Robert Daschner DC$10,925$14,950$5,175$12,075$11,213$5,175
George Khoury DC$4,025$14,375$9,775$12,650$11,213$6,325
Karen Campion-Brown DC$3,450$6,900$10,350$12,650$11,213$6,900
Brian McIntyre$9,775$12,650$9,775$11,500$8,625—
Elizabeth Kidd$9,200$10,350$6,900$12,075$8,625—
Myra Beth Ehlich$9,200$12,075$6,325$11,500$6,900—

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.

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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

Helps chiropractic boards protect the public by regulating the profession.

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Provided by the organization

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3 programs · $54K · in their own filed words · FY2021
01

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.

$38Kprogram expense
02

District Meetings

Our member boards are divided into three smaller groups for regional meetings 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.

$14Kprogram expense
03

Pace (providers of Approved Continuing Education)

Pace serves FCLB'S mission by promoting quality continuing education, helps doctors of chiropractic connect with scientifically sound, reliable education, enables doctors to remain current, offering patients a wide array of effective care, and provides practitioners interaction with their peers.

$2Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2024
Total grants receivedfrom 1 funder$823K

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$1.1M
Ln 12
Gifts and grantsLn 1h$823K
Fees for servicesLn 2g$263K
Investment incomeLn 3$53K
Money outPt IX
$828K
Ln 25
Programscol B$664K
Managementcol C$164K
Owns and owesPt X
$2.6M
net assets · Ln 32
Cash and savingsLn 1–2$1.1M
Total assetsLn 16$2.6M
LiabilitiesLn 26$27K
PeoplePt VI, VII
15
listed · VII A
PaidVII A15
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$823K
Government grantsLn 1e$75K
Fees for servicesLn 2g$263K
Investment incomeLn 3$53K
Gains on assetsLn 7$11K
Total revenueLn 12$1.1M
Assets in detailPt X, end of year
CashLn 1$323K
SavingsLn 2$789K
Cash and savings togetherLn 1–2$1.1M
InvestmentsLn 11–13$1.4M
Land, buildings, equipmentLn 10c$3K
Total assetsLn 16$2.6M
LiabilitiesLn 26$27K
Net assetsLn 32$2.6M
OperationsPt I, VI
EmployeesI 56
VolunteersI 60
Fiscal year endsHeaderDecember
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY21End FY21
Cash and savingsLn 1–2$1.4M$1.1M
InvestmentsLn 11–13$937K$1.4M
Land, buildings, equipmentLn 10c$6K$3K
Total assetsLn 16$2.4M$2.6M
LiabilitiesLn 26$113K$27K
Net assetsLn 32$2.3M$2.6M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$279K$237K$42K
Other salaries and wagesLn 7$247K$183K$64K
Pension plan contributionsLn 8$6K$5K$2K
Other employee benefitsLn 9$19K$14K$5K
Payroll taxesLn 10$30K$22K$8K
Legal feesLn 11b$21K$21K
Accounting feesLn 11c$10K$10K
Office expensesLn 13$11K$8K$3K
Information technologyLn 14$46K$46K
TravelLn 17$67K$67K
Conferences, conventions and meetingsLn 19$47K$47K
Depreciation, depletion and amortizationLn 22$2K$2K$602
InsuranceLn 23$7K$7K
Other expenses (24a–d)Ln 24$29K$28K$2K
All other expensesLn 24e$7K$6K$911
Total functional expensesLn 25$828K$664K$164K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $1.4M$1.1M$309K$3.9M 990 PDF
FY2024 $1.4M$1.1M$218K$3.5M 990 PDF
FY2023 $1.5M$1.2M$282K$3.2M 990 PDF
FY2022 $1.3M$1.0M$312K$2.8M 990 PDF
FY2021 Viewing $1.1M$828K$312K$2.6M 990 PDF
FY2020 $1.1M$714K$425K$2.3M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2021 990 (6 parts)
Part I · Summary $1,139,852 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $895,891$823,488
I-9 Program service revenuePrior year $208,557$263,208
I-10 Investment incomePrior year $34,959$53,156
I-11 Other revenue$0
I-12 Total revenuePrior year $1,139,407$1,139,852
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $507,203$580,532
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $207,196$247,681
I-18 Total expensesPrior year $714,399$828,213
I-19 Revenue less expensesPrior year $425,008$311,639
Part VI · Governance 13 of 13 board members independent, no flags
VI-1a Voting members of the governing body13
VI-1b Independent voting members13
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-13 Written whistleblower policyYes
VI-14 Document retention and destruction policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,139,852 across 8 lines filed
VIII-1b Membership dues$82,055
VIII-1e Government grants$75,122
VIII-1f All other contributions, gifts and grants$666,311
VIII-1h Total contributions, gifts and grants$823,488
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $263,208$263,208
VIII-3 Investment incomeExcluded from tax $42,302$42,302
VIII-7 Net gain or loss on sales of assetsRelated to mission $10,854$10,854
VIII-12 Total revenueRelated to mission $274,062 · Excluded from tax $42,302$1,139,852
Part IX · Statement of functional expenses $828,213 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $236,961 · Management $41,707$278,668
IX-7 Other salaries and wagesPrograms $182,706 · Management $64,043$246,749
IX-8 Pension plan contributionsPrograms $4,777 · Management $1,592$6,369
IX-9 Other employee benefitsPrograms $14,118 · Management $4,706$18,824
IX-10 Payroll taxesPrograms $22,266 · Management $7,656$29,922
IX-11b Legal feesManagement $20,567$20,567
IX-11c Accounting feesManagement $10,350$10,350
IX-13 Office expensesPrograms $8,401 · Management $2,668$11,069
IX-14 Information technologyPrograms $45,729$45,729
IX-17 TravelPrograms $66,876$66,876
IX-19 Conferences, conventions and meetingsPrograms $46,720$46,720
IX-22 Depreciation, depletion and amortizationPrograms $1,898 · Management $602$2,500
IX-23 InsuranceManagement $7,407$7,407
IX-24 Other expenses (24a–d)Programs $27,731 · Management $1,536$29,267
IX-24e All other expensesPrograms $6,285 · Management $911$7,196
IX-25 Total functional expensesPrograms $664,468 · Management $163,745 · Fundraising $0$828,213
Part X · Balance sheet $2,623,870 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $351,384$322,526
X-2 Savings and temporary cash investmentsStart of year $1,025,983$788,731
X-4 Accounts receivableStart of year $93,824$16,992
X-9 Prepaid expenses and deferred chargesStart of year $26,076$48,486
X-10c Land, buildings and equipment, netStart of year $5,528$3,028
X-11 Publicly traded securitiesStart of year $937,105$1,444,107
X-16 Total assetsStart of year $2,439,900$2,623,870
X-17 Accounts payable and accrued expensesStart of year $28,014$25,313
X-19 Deferred revenueStart of year $85,258$1,549
X-26 Total liabilitiesStart of year $113,272$26,862
X-27 Net assets without donor restrictionsStart of year $2,326,628$2,597,008
X-32 Total net assets or fund balancesStart of year $2,326,628$2,597,008
X-33 Total liabilities and net assetsStart of year $2,439,900$2,623,870
Part XI · Reconciliation of net assets $2,597,008 net assets at year end
XI-1 Total revenue$1,139,852
XI-2 Total expenses$828,213
XI-3 Revenue less expenses$311,639
XI-4 Net assets at start of year$2,326,628
XI-5 Net unrealized gains (losses) on investments−$41,259
XI-10 Net assets at end of year$2,597,008

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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