<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2023v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2024-06-10T10:25:39-04:00</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>381335762</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>CALKINS HEHL RAFKO CPA'S PLLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>1 SOUTH MONROE</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48161</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990PF</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>237423798</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NATIONAL UPPER CERVICAL</BusinessNameLine1Txt>
        <BusinessNameLine2Txt>RESEARCH FOUNDATION</BusinessNameLine2Txt>
      </BusinessName>
      <BusinessNameControlTxt>NATI</BusinessNameControlTxt>
      <PhoneNum>7342416923</PhoneNum>
      <USAddress>
        <AddressLine1Txt>217 W SECOND STREET</AddressLine1Txt>
        <CityNm>MONROE</CityNm>
        <StateAbbreviationCd>MI</StateAbbreviationCd>
        <ZIPCd>48161</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>DR CRAIG LAPENSKI</PersonNm>
      <PersonTitleTxt>PRESIDENT</PersonTitleTxt>
      <PhoneNum>7342416923</PhoneNum>
      <SignatureDt>2024-05-31</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <SigningOfficerGrp>
      <PersonFullName>
        <PersonFirstNm>CRAIG</PersonFirstNm>
        <PersonLastNm>LAPENSKI</PersonLastNm>
      </PersonFullName>
      <SSN>999009999</SSN>
    </SigningOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>false</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MATTHEW HEHL</PreparerPersonNm>
      <PTIN>P01220404</PTIN>
      <PhoneNum>7342417200</PhoneNum>
      <PreparationDt>2024-05-31</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990PF documentId="RetDoc7">
      <Organization501c3ExemptPFInd>X</Organization501c3ExemptPFInd>
      <FMVAssetsEOYAmt>835812</FMVAssetsEOYAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AnalysisOfRevenueAndExpenses>
        <ContriRcvdRevAndExpnssAmt>73048</ContriRcvdRevAndExpnssAmt>
        <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
        <DividendsRevAndExpnssAmt>21719</DividendsRevAndExpnssAmt>
        <DividendsNetInvstIncmAmt>21719</DividendsNetInvstIncmAmt>
        <NetGainSaleAstRevAndExpnssAmt>12755</NetGainSaleAstRevAndExpnssAmt>
        <GrossSalesPriceAmt>294183</GrossSalesPriceAmt>
        <CapGainNetIncmNetInvstIncmAmt>12755</CapGainNetIncmNetInvstIncmAmt>
        <TotalRevAndExpnssAmt>107522</TotalRevAndExpnssAmt>
        <TotalNetInvstIncmAmt>34474</TotalNetInvstIncmAmt>
        <AccountingFeesRevAndExpnssAmt referenceDocumentId="RetDoc1">16100</AccountingFeesRevAndExpnssAmt>
        <AccountingFeesNetInvstIncmAmt>8050</AccountingFeesNetInvstIncmAmt>
        <AccountingFeesChrtblPrpsAmt>8050</AccountingFeesChrtblPrpsAmt>
        <TaxesRevAndExpnssAmt referenceDocumentId="RetDoc6">20</TaxesRevAndExpnssAmt>
        <TaxesDsbrsChrtblAmt>20</TaxesDsbrsChrtblAmt>
        <TravConfMeetingRevAndExpnssAmt>1188</TravConfMeetingRevAndExpnssAmt>
        <TravConfMeetingDsbrsChrtblAmt>1188</TravConfMeetingDsbrsChrtblAmt>
        <PrintingAndPubRevAndExpnssAmt>239</PrintingAndPubRevAndExpnssAmt>
        <PrintingAndPubDsbrsChrtblAmt>239</PrintingAndPubDsbrsChrtblAmt>
        <OtherExpensesRevAndExpnssAmt referenceDocumentId="RetDoc4">20180</OtherExpensesRevAndExpnssAmt>
        <OtherExpensesNetInvstIncmAmt>2673</OtherExpensesNetInvstIncmAmt>
        <OtherExpensesDsbrsChrtblAmt>17507</OtherExpensesDsbrsChrtblAmt>
        <TotOprExpensesRevAndExpnssAmt>37727</TotOprExpensesRevAndExpnssAmt>
        <TotOprExpensesNetInvstIncmAmt>10723</TotOprExpensesNetInvstIncmAmt>
        <TotOprExpensesDsbrsChrtblAmt>27004</TotOprExpensesDsbrsChrtblAmt>
        <ContriPaidRevAndExpnssAmt>0</ContriPaidRevAndExpnssAmt>
        <ContriPaidDsbrsChrtblAmt>0</ContriPaidDsbrsChrtblAmt>
        <TotalExpensesRevAndExpnssAmt>37727</TotalExpensesRevAndExpnssAmt>
        <TotalExpensesNetInvstIncmAmt>10723</TotalExpensesNetInvstIncmAmt>
        <TotalExpensesDsbrsChrtblAmt>27004</TotalExpensesDsbrsChrtblAmt>
        <ExcessRevenueOverExpensesAmt>69795</ExcessRevenueOverExpensesAmt>
        <NetInvestmentIncomeAmt>23751</NetInvestmentIncomeAmt>
      </AnalysisOfRevenueAndExpenses>
      <Form990PFBalanceSheetsGrp>
        <CashBOYAmt>192241</CashBOYAmt>
        <CashEOYAmt>219867</CashEOYAmt>
        <CashEOYFMVAmt>219867</CashEOYFMVAmt>
        <SavAndTempCashInvstBOYAmt>226087</SavAndTempCashInvstBOYAmt>
        <SavAndTempCashInvstEOYAmt>235132</SavAndTempCashInvstEOYAmt>
        <SavAndTempCashInvstEOYFMVAmt>235132</SavAndTempCashInvstEOYFMVAmt>
        <CorporateStockBOYAmt>327227</CorporateStockBOYAmt>
        <CorporateStockEOYAmt referenceDocumentId="RetDoc2">365238</CorporateStockEOYAmt>
        <CorporateStockEOYFMVAmt>365238</CorporateStockEOYFMVAmt>
        <OtherAssetsBOYAmt referenceDocumentId="RetDoc3">2893</OtherAssetsBOYAmt>
        <OtherAssetsEOYAmt referenceDocumentId="RetDoc3">15575</OtherAssetsEOYAmt>
        <OtherAssetsEOYFMVAmt referenceDocumentId="RetDoc3">15575</OtherAssetsEOYFMVAmt>
        <TotalAssetsBOYAmt>748448</TotalAssetsBOYAmt>
        <TotalAssetsEOYAmt>835812</TotalAssetsEOYAmt>
        <TotalAssetsEOYFMVAmt>835812</TotalAssetsEOYFMVAmt>
        <TotalLiabilitiesEOYAmt>0</TotalLiabilitiesEOYAmt>
        <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
        <RetainedEarningBOYAmt>748448</RetainedEarningBOYAmt>
        <RetainedEarningEOYAmt>835812</RetainedEarningEOYAmt>
        <TotNetAstOrFundBalancesBOYAmt>748448</TotNetAstOrFundBalancesBOYAmt>
        <TotNetAstOrFundBalancesEOYAmt>835812</TotNetAstOrFundBalancesEOYAmt>
        <TotalLiabilitiesNetAstBOYAmt>748448</TotalLiabilitiesNetAstBOYAmt>
        <TotalLiabilitiesNetAstEOYAmt>835812</TotalLiabilitiesNetAstEOYAmt>
      </Form990PFBalanceSheetsGrp>
      <ChgInNetAssetsFundBalancesGrp>
        <TotNetAstOrFundBalancesBOYAmt>748448</TotNetAstOrFundBalancesBOYAmt>
        <ExcessRevenueOverExpensesAmt>69795</ExcessRevenueOverExpensesAmt>
        <OtherIncreasesAmt referenceDocumentId="RetDoc5">17569</OtherIncreasesAmt>
        <SubtotalAmt>835812</SubtotalAmt>
        <TotNetAstOrFundBalancesEOYAmt>835812</TotNetAstOrFundBalancesEOYAmt>
      </ChgInNetAssetsFundBalancesGrp>
      <CapGainsLossTxInvstIncmDetail>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>INVESCO EXCH TRADED FD TR II NASDAQ</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-02-07</AcquiredDt>
          <SoldDt>2023-12-05</SoldDt>
          <GrossSalesPriceAmt>24091</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>22498</CostOrOtherBasisAmt>
          <GainOrLossAmt>1593</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1593</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>INVESCO EXCHANGE TRADED FD TR BUYBAC</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-08-08</AcquiredDt>
          <SoldDt>2023-11-07</SoldDt>
          <GrossSalesPriceAmt>29238</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>28988</CostOrOtherBasisAmt>
          <GainOrLossAmt>250</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>250</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ISHARES CORE HIGH DIVIDEND ETF, HDV</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-12-27</AcquiredDt>
          <SoldDt>2023-01-18</SoldDt>
          <GrossSalesPriceAmt>5833</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>5873</CostOrOtherBasisAmt>
          <GainOrLossAmt>-40</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-40</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>I SHARES CORE S&amp;P 500 ETF</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-01</AcquiredDt>
          <SoldDt>2023-12-20</SoldDt>
          <GrossSalesPriceAmt>99366</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>92586</CostOrOtherBasisAmt>
          <GainOrLossAmt>6780</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>6780</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ISHARES S&amp;P SMALLCAP600 VALUE</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-01-31</AcquiredDt>
          <SoldDt>2023-03-21</SoldDt>
          <GrossSalesPriceAmt>16797</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>19180</CostOrOtherBasisAmt>
          <GainOrLossAmt>-2383</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-2383</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ISHARES TR MSCI USA MIN VOL</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-09-26</AcquiredDt>
          <SoldDt>2023-10-03</SoldDt>
          <GrossSalesPriceAmt>9136</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>9372</CostOrOtherBasisAmt>
          <GainOrLossAmt>-236</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>-236</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ISHARES TR MSCI USA QLT FCT</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-08-22</AcquiredDt>
          <SoldDt>2023-12-19</SoldDt>
          <GrossSalesPriceAmt>25801</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>24193</CostOrOtherBasisAmt>
          <GainOrLossAmt>1608</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1608</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>ISAHRES TR RUS TP200GR ETF</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-03-15</AcquiredDt>
          <SoldDt>2023-08-15</SoldDt>
          <GrossSalesPriceAmt>17744</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>14480</CostOrOtherBasisAmt>
          <GainOrLossAmt>3264</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>3264</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SDPR PORTFOLIO S&amp;P 500 GROWTH ETF SP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2023-08-22</AcquiredDt>
          <SoldDt>2023-11-20</SoldDt>
          <GrossSalesPriceAmt>21111</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>20063</CostOrOtherBasisAmt>
          <GainOrLossAmt>1048</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>1048</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SDPR PORTFOLIO S&amp;P 500 VALUE SPYV</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-11-01</AcquiredDt>
          <SoldDt>2023-03-21</SoldDt>
          <GrossSalesPriceAmt>29037</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>28885</CostOrOtherBasisAmt>
          <GainOrLossAmt>152</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>152</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapGainsLossTxInvstIncmGrp>
          <PropertyDesc>SDPR SER TR S&amp;P 400 MDCP</PropertyDesc>
          <HowAcquiredCd>P</HowAcquiredCd>
          <AcquiredDt>2022-09-13</AcquiredDt>
          <SoldDt>2023-03-21</SoldDt>
          <GrossSalesPriceAmt>16029</GrossSalesPriceAmt>
          <CostOrOtherBasisAmt>15310</CostOrOtherBasisAmt>
          <GainOrLossAmt>719</GainOrLossAmt>
          <GainsMinusExcessOrLossesAmt>719</GainsMinusExcessOrLossesAmt>
        </CapGainsLossTxInvstIncmGrp>
        <CapitalGainNetIncomeAmt>12755</CapitalGainNetIncomeAmt>
        <NetShortTermCapitalGainLossAmt>12755</NetShortTermCapitalGainLossAmt>
      </CapGainsLossTxInvstIncmDetail>
      <ExciseTaxBasedOnInvstIncmGrp>
        <InvestmentIncomeExciseTaxAmt>330</InvestmentIncomeExciseTaxAmt>
        <SubtotalAmt>330</SubtotalAmt>
        <TaxBasedOnInvestmentIncomeAmt>330</TaxBasedOnInvestmentIncomeAmt>
        <EstimatedPlusOvpmtIncmTxAmt>400</EstimatedPlusOvpmtIncmTxAmt>
        <TotalPaymentsAndCreditsAmt>400</TotalPaymentsAndCreditsAmt>
        <OverpaymentAmt>70</OverpaymentAmt>
        <AppliedToESTaxAmt>70</AppliedToESTaxAmt>
      </ExciseTaxBasedOnInvstIncmGrp>
      <StatementsRegardingActyGrp>
        <LegislativePoliticalActyInd>false</LegislativePoliticalActyInd>
        <MoreThan100SpentInd>false</MoreThan100SpentInd>
        <Form1120POLFiledInd>false</Form1120POLFiledInd>
        <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
        <ChangesToArticlesOrBylawsInd>false</ChangesToArticlesOrBylawsInd>
        <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
        <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
        <Section508eRqrSatisfiedInd>true</Section508eRqrSatisfiedInd>
        <AtLeast5000InAssetsInd>true</AtLeast5000InAssetsInd>
        <OrgReportOrRegisterStateCd>MI</OrgReportOrRegisterStateCd>
        <Form990PFFiledWithAttyGenInd>true</Form990PFFiledWithAttyGenInd>
        <PrivateOperatingFoundationInd>false</PrivateOperatingFoundationInd>
        <NewSubstantialContributorsInd>false</NewSubstantialContributorsInd>
        <OwnControlledEntityInd>false</OwnControlledEntityInd>
        <DonorAdvisedFundInd>false</DonorAdvisedFundInd>
        <ComplyWithPublicInspRqrInd>true</ComplyWithPublicInspRqrInd>
        <WebsiteAddressTxt>WWW.UCRF.ORG</WebsiteAddressTxt>
        <IndividualWithBooksNm>DR KEITH DENTON</IndividualWithBooksNm>
        <PhoneNum>7342416923</PhoneNum>
        <LocationOfBooksUSAddress>
          <AddressLine1Txt>217 W SECOND STREET</AddressLine1Txt>
          <CityNm>MONROE</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48161</ZIPCd>
        </LocationOfBooksUSAddress>
        <ForeignAccountsQuestionInd>false</ForeignAccountsQuestionInd>
      </StatementsRegardingActyGrp>
      <StatementsRegardingActy4720Grp>
        <SaleOrExchDisqualifiedPrsnInd>false</SaleOrExchDisqualifiedPrsnInd>
        <BrrwOrLendDisqualifiedPrsnInd>false</BrrwOrLendDisqualifiedPrsnInd>
        <FurnGoodsDisqualifiedPrsnInd>false</FurnGoodsDisqualifiedPrsnInd>
        <PayCompDisqualifiedPrsnInd>false</PayCompDisqualifiedPrsnInd>
        <TransferAstDisqualifiedPrsnInd>false</TransferAstDisqualifiedPrsnInd>
        <PaymentToGovernmentOfficialInd>false</PaymentToGovernmentOfficialInd>
        <UndistributedIncomePYInd>false</UndistributedIncomePYInd>
        <BusinessHoldingsInd>false</BusinessHoldingsInd>
        <JeopardyInvestmentsInd>false</JeopardyInvestmentsInd>
        <UncorrectedPYJeopardyInvstInd>false</UncorrectedPYJeopardyInvstInd>
        <InfluenceLegislationInd>false</InfluenceLegislationInd>
        <InfluenceElectionInd>false</InfluenceElectionInd>
        <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
        <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
        <NoncharitablePurposeInd>false</NoncharitablePurposeInd>
        <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
        <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
        <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
        <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      </StatementsRegardingActy4720Grp>
      <OfficerDirTrstKeyEmplInfoGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR JEFF SCHOLTEN</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>SUITE 104-4600 CROWCHILD TRAIL NW</AddressLine1Txt>
            <CityNm>CALGARY</CityNm>
            <CountryCd>CA</CountryCd>
            <ForeignPostalCd>T3A2L6</ForeignPostalCd>
          </ForeignAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR MARSHALL DICKHOLTZ JR</PersonNm>
          <USAddress>
            <AddressLine1Txt>2565 SHERMER RD</AddressLine1Txt>
            <CityNm>NORTHBROOK</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60062</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR BEN KUHN</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>4556-99 STREET</AddressLine1Txt>
            <CityNm>EDMONTON</CityNm>
            <CountryCd>CA</CountryCd>
            <ForeignPostalCd>T6E5H5</ForeignPostalCd>
          </ForeignAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR CRAIG LAPENSKI</PersonNm>
          <USAddress>
            <AddressLine1Txt>10305 196TH ST CT E</AddressLine1Txt>
            <CityNm>GRAHAM</CityNm>
            <StateAbbreviationCd>WA</StateAbbreviationCd>
            <ZIPCd>98338</ZIPCd>
          </USAddress>
          <TitleTxt>PRESIDENT</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR GORDON HASICK</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>5005 ELBOW DR SW 201</AddressLine1Txt>
            <CityNm>CALGARY</CityNm>
            <CountryCd>CA</CountryCd>
            <ForeignPostalCd>T2S 2T6</ForeignPostalCd>
          </ForeignAddress>
          <TitleTxt>TREASURER</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR DAIKI ISHIYAMA</PersonNm>
          <USAddress>
            <AddressLine1Txt>2565 SHERMER RD</AddressLine1Txt>
            <CityNm>NORTHBROOK</CityNm>
            <StateAbbreviationCd>IL</StateAbbreviationCd>
            <ZIPCd>60062</ZIPCd>
          </USAddress>
          <TitleTxt>SECRETARY</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR KERRY JOHNSON</PersonNm>
          <USAddress>
            <AddressLine1Txt>14859 ENERGY WAY</AddressLine1Txt>
            <CityNm>APPLE VALLY</CityNm>
            <StateAbbreviationCd>MN</StateAbbreviationCd>
            <ZIPCd>55124</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR JIM MOORE</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>5912 HAZELDEAN ROAD</AddressLine1Txt>
            <CityNm>OTTAWA</CityNm>
            <CountryCd>CA</CountryCd>
            <ForeignPostalCd>52S 1B9</ForeignPostalCd>
          </ForeignAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR FINLEY SESKER</PersonNm>
          <USAddress>
            <AddressLine1Txt>3737 WOODLAND AVE STE 601</AddressLine1Txt>
            <CityNm>WEST DES MOINES</CityNm>
            <StateAbbreviationCd>IA</StateAbbreviationCd>
            <ZIPCd>50266</ZIPCd>
          </USAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR KEITH DENTON</PersonNm>
          <USAddress>
            <AddressLine1Txt>217 W 2ND ST</AddressLine1Txt>
            <CityNm>MONROE</CityNm>
            <StateAbbreviationCd>MI</StateAbbreviationCd>
            <ZIPCd>48161</ZIPCd>
          </USAddress>
          <TitleTxt>HONORARY BOA</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR ZALE BONNETT</PersonNm>
          <ForeignAddress>
            <AddressLine1Txt>1 1113 LANGLEY ST</AddressLine1Txt>
            <CityNm>VICTORIA</CityNm>
            <CountryCd>CA</CountryCd>
            <ForeignPostalCd>V8W1V9</ForeignPostalCd>
          </ForeignAddress>
          <TitleTxt>DIRECTOR</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <OfficerDirTrstKeyEmplGrp>
          <PersonNm>DR VIVEK SOHAM</PersonNm>
          <USAddress>
            <AddressLine1Txt>12335 WORLD TRADE DR SUITE 1A</AddressLine1Txt>
            <CityNm>SAN DIEGO</CityNm>
            <StateAbbreviationCd>CA</StateAbbreviationCd>
            <ZIPCd>92128</ZIPCd>
          </USAddress>
          <TitleTxt>VICE-PRESIDE</TitleTxt>
          <AverageHrsPerWkDevotedToPosRt>2.00</AverageHrsPerWkDevotedToPosRt>
          <CompensationAmt>0</CompensationAmt>
          <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
          <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
        </OfficerDirTrstKeyEmplGrp>
        <CompOfHghstPdEmplOrNONETxt>NONE</CompOfHghstPdEmplOrNONETxt>
        <CompOfHghstPdCntrctOrNONETxt>NONE</CompOfHghstPdCntrctOrNONETxt>
      </OfficerDirTrstKeyEmplInfoGrp>
      <SummaryOfDirectChrtblActyGrp>
        <Description1Txt>THE LARGEST DIRECT CHARITABLE ACTIVITIES ARE THE CONDUCT OF SCIENTIFIC CHIROPRACTIC RESEARCH AND EDUCATIONAL SEMINARS IN CONJUNCTION WITH CHIROPRACTIC COLLEGES. ALSO, THE PUBLICATION OF SCIENTIFIC MATERIAL RELATIVE TO THE ABOVE DESCRIBED ACTIVITIES.</Description1Txt>
      </SummaryOfDirectChrtblActyGrp>
      <SumOfProgramRelatedInvstGrp>
        <Description1Txt>N/A</Description1Txt>
      </SumOfProgramRelatedInvstGrp>
      <MinimumInvestmentReturnGrp>
        <AverageMonthlyFMVOfSecAmt>542769</AverageMonthlyFMVOfSecAmt>
        <AverageMonthlyCashBalancesAmt>30894</AverageMonthlyCashBalancesAmt>
        <FMVAllOtherNoncharitableAstAmt>0</FMVAllOtherNoncharitableAstAmt>
        <TotalFMVOfUnusedAssetsAmt>573663</TotalFMVOfUnusedAssetsAmt>
        <AdjustedTotalFMVOfUnusedAstAmt>573663</AdjustedTotalFMVOfUnusedAstAmt>
        <CashDeemedCharitableAmt>8605</CashDeemedCharitableAmt>
        <NetVlNoncharitableAssetsAmt>565058</NetVlNoncharitableAssetsAmt>
        <MinimumInvestmentReturnAmt>28253</MinimumInvestmentReturnAmt>
      </MinimumInvestmentReturnGrp>
      <DistributableAmountGrp>
        <MinimumInvestmentReturnAmt>28253</MinimumInvestmentReturnAmt>
        <TaxBasedOnInvestmentIncomeAmt>330</TaxBasedOnInvestmentIncomeAmt>
        <TotalTaxAmt>330</TotalTaxAmt>
        <DistributableBeforeAdjAmt>27923</DistributableBeforeAdjAmt>
        <DistributableBeforeDedAmt>27923</DistributableBeforeDedAmt>
        <DistributableAsAdjustedAmt>27923</DistributableAsAdjustedAmt>
      </DistributableAmountGrp>
      <PFQualifyingDistributionsGrp>
        <ExpensesAndContributionsAmt>27004</ExpensesAndContributionsAmt>
        <QualifyingDistributionsAmt>27004</QualifyingDistributionsAmt>
      </PFQualifyingDistributionsGrp>
      <UndistributedIncomeGrp>
        <DistributableAsAdjustedAmt>27923</DistributableAsAdjustedAmt>
        <QualifyingDistributionsAmt>27004</QualifyingDistributionsAmt>
        <AppliedToCurrentYearAmt>27004</AppliedToCurrentYearAmt>
        <UndistributedIncomeCYAmt>919</UndistributedIncomeCYAmt>
      </UndistributedIncomeGrp>
      <SupplementaryInformationGrp>
        <OnlyContriToPreselectedInd>X</OnlyContriToPreselectedInd>
      </SupplementaryInformationGrp>
      <AnalysisIncomeProducingActyGrp>
        <DividendsAndInterestFromSecDtl>
          <ExclusionCd>14</ExclusionCd>
          <ExclusionAmt>21719</ExclusionAmt>
        </DividendsAndInterestFromSecDtl>
        <GainSalesAstOthThanInvntryGrp>
          <ExclusionCd>18</ExclusionCd>
          <ExclusionAmt>12755</ExclusionAmt>
        </GainSalesAstOthThanInvntryGrp>
        <SubtotalsIncmProducingActyGrp>
          <ExclusionAmt>34474</ExclusionAmt>
        </SubtotalsIncmProducingActyGrp>
        <TotalIncomeProducingActyAmt>34474</TotalIncomeProducingActyAmt>
      </AnalysisIncomeProducingActyGrp>
      <TrnsfrTransRlnNonchrtblEOGrp>
        <TrnsfrOfCashToNonchrtblEOInd>false</TrnsfrOfCashToNonchrtblEOInd>
        <TrnsfrOtherAssetNonchrtblEOInd>false</TrnsfrOtherAssetNonchrtblEOInd>
        <SalesOrExchangesOfAssetsInd>false</SalesOrExchangesOfAssetsInd>
        <PurchaseOfAssetsNonchrtblEOInd>false</PurchaseOfAssetsNonchrtblEOInd>
        <RentalOfFacilitiesOthAssetsInd>false</RentalOfFacilitiesOthAssetsInd>
        <ReimbursementArrangementsInd>false</ReimbursementArrangementsInd>
        <LoansOrLoanGuaranteesInd>false</LoansOrLoanGuaranteesInd>
        <PerformanceOfServicesEtcInd>false</PerformanceOfServicesEtcInd>
        <SharingOfFacilitiesEtcInd>false</SharingOfFacilitiesEtcInd>
        <RelationshipsNonchrtblEOInd>false</RelationshipsNonchrtblEOInd>
      </TrnsfrTransRlnNonchrtblEOGrp>
    </IRS990PF>
    <AccountingFeesSchedule documentId="RetDoc1">
      <AccountingFeesDetail>
        <CategoryTxt>CALKINS HEHL RAFKO</CategoryTxt>
        <Amt>1750</Amt>
        <NetInvestmentIncomeAmt>875</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>875</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
      <AccountingFeesDetail>
        <CategoryTxt>INTRINXEC</CategoryTxt>
        <Amt>14350</Amt>
        <NetInvestmentIncomeAmt>7175</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>7175</DisbursementsCharitablePrpsAmt>
      </AccountingFeesDetail>
    </AccountingFeesSchedule>
    <InvestmentsCorpStockSchedule documentId="RetDoc2">
      <InvestmentsCorporateStockGrp>
        <StockNm>NAVIGATOR TACTICAL INV GRADE BD I</StockNm>
        <EOYBookValueAmt>93138</EOYBookValueAmt>
        <EOYFMVAmt>93138</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ISHARES CORE S&amp;P 500 ETF</StockNm>
        <EOYBookValueAmt>9552</EOYBookValueAmt>
        <EOYFMVAmt>9552</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>NAVIGATOR TACTICAL FIXED INCOME</StockNm>
        <EOYBookValueAmt>185586</EOYBookValueAmt>
        <EOYFMVAmt>185586</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SPDR PORTFOLIO S&amp;P 500 GROWTH</StockNm>
        <EOYBookValueAmt>10492</EOYBookValueAmt>
        <EOYFMVAmt>10492</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>SPDR SER TR S&amp;P 400 MDCP VAL</StockNm>
        <EOYBookValueAmt>5577</EOYBookValueAmt>
        <EOYFMVAmt>5577</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INVESCO EXCH TRADED FD TR BUYBACK</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ISHARES CORE HIGH DIVIDEND ETF</StockNm>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>INVESCP EXCH TRADED FD TR II NASDAQ</StockNm>
        <EOYBookValueAmt>10618</EOYBookValueAmt>
        <EOYFMVAmt>10618</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ISHARES CORE S&amp;P SMALL CAP E</StockNm>
        <EOYBookValueAmt>10284</EOYBookValueAmt>
        <EOYFMVAmt>10284</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ISHARES S&amp;P SMALL CAP 600 VALUE INDX</StockNm>
        <EOYBookValueAmt>17213</EOYBookValueAmt>
        <EOYFMVAmt>17213</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
      <InvestmentsCorporateStockGrp>
        <StockNm>ISHARES TR SUS TP200</StockNm>
        <EOYBookValueAmt>22778</EOYBookValueAmt>
        <EOYFMVAmt>22778</EOYFMVAmt>
      </InvestmentsCorporateStockGrp>
    </InvestmentsCorpStockSchedule>
    <OtherAssetsSchedule documentId="RetDoc3">
      <OtherAssetsScheduleGrp>
        <Desc>DUE FROM NUCCA</Desc>
        <BOYBookValueAmt>2893</BOYBookValueAmt>
        <EOYBookValueAmt>15575</EOYBookValueAmt>
        <EOYFMVAmt>15575</EOYFMVAmt>
      </OtherAssetsScheduleGrp>
    </OtherAssetsSchedule>
    <OtherExpensesSchedule documentId="RetDoc4">
      <OtherExpensesScheduleGrp>
        <Desc>EXPENSES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>BANK CHARGES</Desc>
        <RevenueAndExpensesPerBooksAmt>17</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>17</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>INVESTMENT FEES</Desc>
        <RevenueAndExpensesPerBooksAmt>5346</RevenueAndExpensesPerBooksAmt>
        <NetInvestmentIncomeAmt>2673</NetInvestmentIncomeAmt>
        <DisbursementsCharitablePrpsAmt>2673</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RESEARCH STUDIES</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>DUES &amp; SUBSCRIPTIONS</Desc>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>POSTAGE</Desc>
        <RevenueAndExpensesPerBooksAmt>7</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>7</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>RETIANER EXPENSES</Desc>
        <RevenueAndExpensesPerBooksAmt>3900</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>3900</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>WEB DESIGN</Desc>
        <RevenueAndExpensesPerBooksAmt>4000</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>4000</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
      <OtherExpensesScheduleGrp>
        <Desc>MISCELLANEOUS</Desc>
        <RevenueAndExpensesPerBooksAmt>6910</RevenueAndExpensesPerBooksAmt>
        <DisbursementsCharitablePrpsAmt>6910</DisbursementsCharitablePrpsAmt>
      </OtherExpensesScheduleGrp>
    </OtherExpensesSchedule>
    <OtherIncreasesSchedule documentId="RetDoc5">
      <OtherIncreasesDetail>
        <Desc>UNREALIZED GAIN</Desc>
        <Amt>17569</Amt>
      </OtherIncreasesDetail>
    </OtherIncreasesSchedule>
    <TaxesSchedule documentId="RetDoc6">
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX 2021</CategoryTxt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>EXCISE TAX 2022</CategoryTxt>
      </TaxesDetail>
      <TaxesDetail>
        <CategoryTxt>MICHIGAN ANN REPORT</CategoryTxt>
        <Amt>20</Amt>
        <DisbursementsCharitablePrpsAmt>20</DisbursementsCharitablePrpsAmt>
      </TaxesDetail>
    </TaxesSchedule>
  </ReturnData>
</Return>
