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    <IRS990ScheduleA documentId="RetDoc7">
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      <FactsAndCircumstancesTestTxt>THE FACTS AND CIRCUMSTANCES TEST REQUIRES THE TEN-PERCENT SUPPORT LIMITATION 1.170A-9(F)(3)(I)) AND ATTRACTION OF PUBLIC SUPPORT 1.170A-9 (F)(3)(II) BE MET. TEN-PERCENT SUPPORT LIMITATION: THE PUBLIC SUPPORT WAS 12.07% FOR 2023 AND 13.08% FOR 2022. ATTRACTION OF PUBLIC SUPPORT: THE FEDERATION CONDUCTS CONTINUOUS AND BONA-FIDE EFFORTS TO ATTRACT ADDITIONAL SOURCES OF PUBLIC SUPPORT IN THE FOLLOWING WAYS: 1. REGULAR COMMUNICATION AND DISCUSSIONS WITH THE VARIOUS CHIROPRACTIC STATE LICENSING BOARDS IN THE UNITED STATES ARE DIRECTED TOWARD RETAINING THEIR MEMBERSHIP AND UTILIZATION OF SERVICES, WHICH INCLUDE EVALUATING APPLICATIONS FOR CONTINUING EDUCATION PROVIDERS, DATA BANK ACCESS, AND CERTIFIED CHIROPRACTIC CLINICAL ASSISTANCE PROGRAM. 2. THE FEDERATION IS ACTIVE IN THE INTERNATIONAL CHIROPRACTIC REGULATORY SOCIETY IN ORDER TO COMMUNICATE WITH INTERNATIONAL LICENSING BOARDS, WHO WOULD BE PROSPECTIVE MEMBERS AND TO PROMOTE CHIROPRACTIC REGULATION IN COUNTRIES WHERE REGULATION DOES NOT EXIST. 3. THE FEDERATION IS REGISTERED WITH COLORADO GIVES, WHICH IS LEVERAGED COLLABORATIVE EFFORT TO RAISE CONTRIBUTIONS FOR COLORADO PUBLIC CHARITIES. 4. THE FEDERATION HOLDS ANNUAL NATIONAL AND DISTRICT CONFERENCES FOR THE STATE LICENSING BOARDS TO PROVIDE TRAINING FOR THEIR STAFF AND DISCUSSIONS OF ISSUES AND TRENDS IN THE LICENSING DOCTORS OF CHIROPRACTIC. 5. THE FEDERATION IS REGISTERED AS A CHARITABLE ORGANIZATION WITH THE COLORADO SECRETARY OF STATE. ADDITIONAL FACTORS IN DEMONSTRATING A FACTS AND CIRCUMSTANCES CASE FOR PUBLIC SUPPORT ARE DESCRIBED BELOW ACCORDING TO GUIDANCE IN 1.170A-9(F)(3) (III): (B) SOURCES OF SUPPORT: THE FEDERATION'S ACTIVITIES ARE FOCUSED ON THE CHIROPRACTIC PROFESSION, AND PRIMARILY ON THE LICENSING FUNCTION PERFORMED BY THE VARIOUS STATE LICENSING BOARDS. IN 2023, THE FEDERATION ATTRACTED 96% OF THE STATE LICENSING BOARDS IN THE UNITED STATES AS MEMBERS. ADDITIONAL SOURCES OF SUPPORT FROM THESE ORGANIZATIONS AND FROM INDIVIDUAL DOCTORS OF CHIROPRACTIC ARE THROUGH SERVICE FEES ASSOCIATED WITH THE VARIOUS SERVICES PROVIDED BY THE FEDERATION. IN 2023, 65% OF THE FEDERATION'S SUPPORT CAME FROM THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS (NBCE), A 501(C)(6) ORGANIZATION, THAT PREPARES THE NATIONAL LICENSURE EXAMINATION FOR THE CHIROPRACTIC PROFESSION. FOR THE PERIOD 2019 - 2023, 63% OF THE FEDERATION'S SUPPORT CAME FROM NBCE. NBCE HAS COMMITTED TO DONATE A PORTION OF THE EXAMINATION FEES TO THE SUPPORT OF THE FEDERATION UNDER A MULTI-YEAR AGREEMENT. SINCE NBCE IS NOT A 501(C)(3) ORGANIZATION, A PORTION OF ITS SUPPORT TO THE FEDERATION IS EXCLUDED FROM THE CALCULATION OF THE PUBLIC SUPPORT PERCENTAGE. NBCE IS GOVERNED BY MEMBERS OF THE CHIROPRACTIC PROFESSION AND HAS A MISSION OF ENSURING PROFESSIONAL COMPETENCY THROUGH EXCELLENCE IN TESTING, WHICH IS COMPLEMENTARY TO THE FEDERATION'S MISSION. THE SOURCE OF THE EXAMINATION FEES PAID TO NBCE IS PERSONS DESIRING TO ENTER THE CHIROPRACTIC PROFESSION, WHICH ULTIMATELY IS THE GROUP SERVED BY THE FEDERATION AND THE VARIOUS STATE LICENSING BOARDS. THE SUPPORT FROM NBCE HAS ALLOWED THE FEDERATION TO PROVIDE SERVICES AT A MUCH LOWER COST, WHICH ENHANCES THE ABILITY OF THE STATE LICENSING BOARDS TO FULFILL THEIR MISSION OF INSURING THE QUALITY OF THE CHIROPRACTIC PROFESSION. THIS AIDS THE GENERAL PUBLIC THROUGH RECEIVING QUALITY HEALTHCARE FROM DOCTORS OF CHIROPRACTIC. (C) REPRESENTATIVE GOVERNING BODY: THE FEDERATION'S BOARD OF DIRECTORS IS COMPRISED OF REPRESENTATIVES FROM THE STATE LICENSING BOARDS AND THE CHIROPRACTIC PROFESSION, BOTH OF WHOM ARE DEDICATED TO ENSURING THAT QUALITY CHIROPRACTIC CARE IS PROVIDED TO THE GENERAL PUBLIC. BOARD MEMBERS POSSESS SPECIALIZED KNOWLEDGE AND EXPERTISE IN THE FIELD OF CHIROPRACTIC CARE, WHICH ENABLES THEM TO PROMOTE SOUND LICENSING FUNCTIONS THROUGHOUT THE UNITED STATES. AS SUCH, THEY REPRESENT THE BROAD INTERESTS OF THE GENERAL PUBLIC RATHER THAN THE INTERESTS OF A LIMITED NUMBER OF DONORS. GEOGRAPHIC REPRESENTATION IS PROVIDED BY GROUPING LICENSING BOARDS IN ONE OF FIVE DISTRICTS AND DIRECTING EACH DISTRICT TO ELECT A MEMBER OF THE FEDERATION'S BOARD. (D) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: PARTICIPATION IN THE PROGRAMS OF AN ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE IS CONSIDERED EVIDENCE THAT AN ORGANIZATION IS PUBLICLY SUPPORTED. IN 2023: (A) 50 OF THE 50 STATE LICENSING BOARDS IN THE UNITED STATES WERE MEMBERS IN THE FEDERATION. IN ADDITION, PUERTO RICO, VIRGIN ISLANDS, NOVA SCOTIA, QUEBEC, AND ONTARIO WERE MEMBERS. (B)77 REPRESENTATIVES OF THE CHIROPRACTIC PROFESSION ATTENDED THE FEDERATION'S VIRTUAL DISTRICT CONFERENCES. (C) 100 PROVIDERS OF CONTINUING EDUCATION WERE CERTIFIED THROUGH THE FEDERATION'S PROGRAM. (E) ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS: (1) THE SOLICITATION EFFORTS OF THE FEDERATION ARE DIRECTED TOWARD ENROLLING ALL OF THE STATE LICENSING BOARDS IN THE UNITED STATES IN MEMBERSHIP. IN ADDITION, THE FEDERATION ALSO ACCEPTS MEMBERSHIPS FOR LICENSING BOARDS IN JURISDICTIONS OUTSIDE THE UNITED STATES IN ORDER TO PROMOTE A CONSISTENT HIGH-LEVEL OF LICENSING IN OTHER COUNTRIES. (2) MEMBERSHIP DUES FOR LICENSING BOARDS HAVE BEEN SUBSIDIZED AS A RESULT OF OTHER RESOURCES RECEIVED BY THE FEDERATION, PRIMARILY THE SUPPORT OF NBCE. AS A RESULT, MORE LICENSING BOARDS RETAIN THEIR MEMBERSHIP AND THE LOWER DUES AND SERVICE COSTS FREE UP THE BOARDS' RESOURCES TO SUPPORT OTHER ASPECTS OF THEIR LICENSING FUNCTION.</FactsAndCircumstancesTestTxt>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFERENCES, OTHER SERVICES 1,392,020</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 17A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FACTS AND CIRCUMSTANCES TEST REQUIRES THE TEN-PERCENT SUPPORT LIMITATION 1.170A-9(F)(3)(I)) AND ATTRACTION OF PUBLIC SUPPORT 1.170A-9 (F)(3)(II) BE MET. TEN-PERCENT SUPPORT LIMITATION: THE PUBLIC SUPPORT WAS 12.07% FOR 2023 AND 13.08% FOR 2022. ATTRACTION OF PUBLIC SUPPORT: THE FEDERATION CONDUCTS CONTINUOUS AND BONA-FIDE EFFORTS TO ATTRACT ADDITIONAL SOURCES OF PUBLIC SUPPORT IN THE FOLLOWING WAYS: 1. REGULAR COMMUNICATION AND DISCUSSIONS WITH THE VARIOUS CHIROPRACTIC STATE LICENSING BOARDS IN THE UNITED STATES ARE DIRECTED TOWARD RETAINING THEIR MEMBERSHIP AND UTILIZATION OF SERVICES, WHICH INCLUDE EVALUATING APPLICATIONS FOR CONTINUING EDUCATION PROVIDERS, DATA BANK ACCESS, AND CERTIFIED CHIROPRACTIC CLINICAL ASSISTANCE PROGRAM. 2. THE FEDERATION IS ACTIVE IN THE INTERNATIONAL CHIROPRACTIC REGULATORY SOCIETY IN ORDER TO COMMUNICATE WITH INTERNATIONAL LICENSING BOARDS, WHO WOULD BE PROSPECTIVE MEMBERS AND TO PROMOTE CHIROPRACTIC REGULATION IN COUNTRIES WHERE REGULATION DOES NOT EXIST. 3. THE FEDERATION IS REGISTERED WITH COLORADO GIVES, WHICH IS LEVERAGED COLLABORATIVE EFFORT TO RAISE CONTRIBUTIONS FOR COLORADO PUBLIC CHARITIES. 4. THE FEDERATION HOLDS ANNUAL NATIONAL AND DISTRICT CONFERENCES FOR THE STATE LICENSING BOARDS TO PROVIDE TRAINING FOR THEIR STAFF AND DISCUSSIONS OF ISSUES AND TRENDS IN THE LICENSING DOCTORS OF CHIROPRACTIC. 5. THE FEDERATION IS REGISTERED AS A CHARITABLE ORGANIZATION WITH THE COLORADO SECRETARY OF STATE. ADDITIONAL FACTORS IN DEMONSTRATING A FACTS AND CIRCUMSTANCES CASE FOR PUBLIC SUPPORT ARE DESCRIBED BELOW ACCORDING TO GUIDANCE IN 1.170A-9(F)(3) (III): (B) SOURCES OF SUPPORT: THE FEDERATION'S ACTIVITIES ARE FOCUSED ON THE CHIROPRACTIC PROFESSION, AND PRIMARILY ON THE LICENSING FUNCTION PERFORMED BY THE VARIOUS STATE LICENSING BOARDS. IN 2023, THE FEDERATION ATTRACTED 96% OF THE STATE LICENSING BOARDS IN THE UNITED STATES AS MEMBERS. ADDITIONAL SOURCES OF SUPPORT FROM THESE ORGANIZATIONS AND FROM INDIVIDUAL DOCTORS OF CHIROPRACTIC ARE THROUGH SERVICE FEES ASSOCIATED WITH THE VARIOUS SERVICES PROVIDED BY THE FEDERATION. IN 2023, 65% OF THE FEDERATION'S SUPPORT CAME FROM THE NATIONAL BOARD OF CHIROPRACTIC EXAMINERS (NBCE), A 501(C)(6) ORGANIZATION, THAT PREPARES THE NATIONAL LICENSURE EXAMINATION FOR THE CHIROPRACTIC PROFESSION. FOR THE PERIOD 2019 - 2023, 63% OF THE FEDERATION'S SUPPORT CAME FROM NBCE. NBCE HAS COMMITTED TO DONATE A PORTION OF THE EXAMINATION FEES TO THE SUPPORT OF THE FEDERATION UNDER A MULTI-YEAR AGREEMENT. SINCE NBCE IS NOT A 501(C)(3) ORGANIZATION, A PORTION OF ITS SUPPORT TO THE FEDERATION IS EXCLUDED FROM THE CALCULATION OF THE PUBLIC SUPPORT PERCENTAGE. NBCE IS GOVERNED BY MEMBERS OF THE CHIROPRACTIC PROFESSION AND HAS A MISSION OF ENSURING PROFESSIONAL COMPETENCY THROUGH EXCELLENCE IN TESTING, WHICH IS COMPLEMENTARY TO THE FEDERATION'S MISSION. THE SOURCE OF THE EXAMINATION FEES PAID TO NBCE IS PERSONS DESIRING TO ENTER THE CHIROPRACTIC PROFESSION, WHICH ULTIMATELY IS THE GROUP SERVED BY THE FEDERATION AND THE VARIOUS STATE LICENSING BOARDS. THE SUPPORT FROM NBCE HAS ALLOWED THE FEDERATION TO PROVIDE SERVICES AT A MUCH LOWER COST, WHICH ENHANCES THE ABILITY OF THE STATE LICENSING BOARDS TO FULFILL THEIR MISSION OF INSURING THE QUALITY OF THE CHIROPRACTIC PROFESSION. THIS AIDS THE GENERAL PUBLIC THROUGH RECEIVING QUALITY HEALTHCARE FROM DOCTORS OF CHIROPRACTIC. (C) REPRESENTATIVE GOVERNING BODY: THE FEDERATION'S BOARD OF DIRECTORS IS COMPRISED OF REPRESENTATIVES FROM THE STATE LICENSING BOARDS AND THE CHIROPRACTIC PROFESSION, BOTH OF WHOM ARE DEDICATED TO ENSURING THAT QUALITY CHIROPRACTIC CARE IS PROVIDED TO THE GENERAL PUBLIC. BOARD MEMBERS POSSESS SPECIALIZED KNOWLEDGE AND EXPERTISE IN THE FIELD OF CHIROPRACTIC CARE, WHICH ENABLES THEM TO PROMOTE SOUND LICENSING FUNCTIONS THROUGHOUT THE UNITED STATES. AS SUCH, THEY REPRESENT THE BROAD INTERESTS OF THE GENERAL PUBLIC RATHER THAN THE INTERESTS OF A LIMITED NUMBER OF DONORS. GEOGRAPHIC REPRESENTATION IS PROVIDED BY GROUPING LICENSING BOARDS IN ONE OF FIVE DISTRICTS AND DIRECTING EACH DISTRICT TO ELECT A MEMBER OF THE FEDERATION'S BOARD. (D) AVAILABILITY OF PUBLIC FACILITIES OR SERVICES: PARTICIPATION IN THE PROGRAMS OF AN ORGANIZATION BY MEMBERS OF THE PUBLIC HAVING SPECIAL KNOWLEDGE OR EXPERTISE IS CONSIDERED EVIDENCE THAT AN ORGANIZATION IS PUBLICLY SUPPORTED. IN 2023: (A) 50 OF THE 50 STATE LICENSING BOARDS IN THE UNITED STATES WERE MEMBERS IN THE FEDERATION. IN ADDITION, PUERTO RICO, VIRGIN ISLANDS, NOVA SCOTIA, QUEBEC, AND ONTARIO WERE MEMBERS. (B)77 REPRESENTATIVES OF THE CHIROPRACTIC PROFESSION ATTENDED THE FEDERATION'S VIRTUAL DISTRICT CONFERENCES. (C) 100 PROVIDERS OF CONTINUING EDUCATION WERE CERTIFIED THROUGH THE FEDERATION'S PROGRAM. (E) ADDITIONAL FACTORS PERTINENT TO MEMBERSHIP ORGANIZATIONS: (1) THE SOLICITATION EFFORTS OF THE FEDERATION ARE DIRECTED TOWARD ENROLLING ALL OF THE STATE LICENSING BOARDS IN THE UNITED STATES IN MEMBERSHIP. IN ADDITION, THE FEDERATION ALSO ACCEPTS MEMBERSHIPS FOR LICENSING BOARDS IN JURISDICTIONS OUTSIDE THE UNITED STATES IN ORDER TO PROMOTE A CONSISTENT HIGH-LEVEL OF LICENSING IN OTHER COUNTRIES. (2) MEMBERSHIP DUES FOR LICENSING BOARDS HAVE BEEN SUBSIDIZED AS A RESULT OF OTHER RESOURCES RECEIVED BY THE FEDERATION, PRIMARILY THE SUPPORT OF NBCE. AS A RESULT, MORE LICENSING BOARDS RETAIN THEIR MEMBERSHIP AND THE LOWER DUES AND SERVICE COSTS FREE UP THE BOARDS' RESOURCES TO SUPPORT OTHER ASPECTS OF THEIR LICENSING FUNCTION.</ExplanationTxt>
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        <ExplanationTxt>ALL OTHER ACTIVITIES DEVELOP AND ADMINISTER EDUCATIONAL PROGRAMS AND SERVICES TO ASSIST GOVERNMENT CHIROPRACTIC REGULATORY BOARDS IN THEIR STATUTORILY-MANDATED PUBLIC PROTECTION MISSION OF REGULATING THE CHIROPRACTIC PROFESSION. PROGRAMS INCLUDE, BUT ARE NOT LIMITED TO: AN ONLINE PASSWORD-PROTECTED DATABANK FOR PUBLIC ACTIONS TAKEN BY FCLB MEMBER BOARDS; NEWS ALERTS; A DIRECTORY OF REQUIREMENTS TO OBTAIN/MAINTAIN CHIROPRACTIC LICENSURE; AND MODEL PUBLICATIONS AND RESOURCES.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
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        <ExplanationTxt>THE FORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND FINANCE MANAGER AND THEN SENT TO THE BOARD OF DIRECTORS FOR FINAL APPROVAL.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>CONFLICT OF INTEREST INCLUDES BUT IS NOT LIMITED TO ACTUAL OR PERCEIVED CONDITIONS WHERE AN FCLB PARTICIPANT, BUSINESS OF SUCH PARTICIPANT, OR FAMILY MEMBERS OF SUCH PARTICIPANT 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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>IN ADDITION TO BEING AVAILABLE UPON REQUEST, THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE PUBLISHED ON THE ORGANIZATION'S WEBSITE.</ExplanationTxt>
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