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        <OfficerInd>X</OfficerInd>
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        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
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      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>50318</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>0</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>1</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>0</CompensationFromOtherSrcsInd>
      <CntrctRcvdGreaterThan100KCnt>0</CntrctRcvdGreaterThan100KCnt>
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        <Desc>MEMBERSHIP DUES</Desc>
        <BusinessCd>900099</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>1039749</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CONVENTIONS</Desc>
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        <TotalRevenueColumnAmt>318544</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>318544</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>WORKSAFE TRAINING</Desc>
        <BusinessCd>611430</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>252000</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>MISC INCOME</Desc>
        <BusinessCd>611430</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>186481</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>SEMINARS/MEETING FEES</Desc>
        <BusinessCd>611430</BusinessCd>
        <TotalRevenueColumnAmt>90666</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>90666</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
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      <InvestmentIncomeGrp>
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        <ExclusionAmt>9899</ExclusionAmt>
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      </GrossAmountSalesAssetsGrp>
      <LessCostOthBasisSalesExpnssGrp>
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      <NetGainOrLossInvestmentsGrp>
        <TotalRevenueColumnAmt>-42545</TotalRevenueColumnAmt>
        <ExclusionAmt>-42545</ExclusionAmt>
      </NetGainOrLossInvestmentsGrp>
      <OtherRevenueMiscGrp>
        <Desc>ADVERTISING</Desc>
        <BusinessCd>541800</BusinessCd>
        <TotalRevenueColumnAmt>16570</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>16570</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
      <OtherRevenueMiscGrp>
        <Desc>ROYALTIES/COMMISSIONS</Desc>
        <BusinessCd>541900</BusinessCd>
        <TotalRevenueColumnAmt>5126</TotalRevenueColumnAmt>
        <UnrelatedBusinessRevenueAmt>5126</UnrelatedBusinessRevenueAmt>
      </OtherRevenueMiscGrp>
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      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1876490</TotalRevenueColumnAmt>
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        <UnrelatedBusinessRevenueAmt>21696</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>-32646</ExclusionAmt>
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      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
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      <OtherEmployeeBenefitsGrp>
        <TotalAmt>136722</TotalAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>290663</TotalAmt>
      </PayrollTaxesGrp>
      <FeesForServicesLegalGrp>
        <TotalAmt>73800</TotalAmt>
      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>13673</TotalAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesLobbyingGrp>
        <TotalAmt>18000</TotalAmt>
      </FeesForServicesLobbyingGrp>
      <FeesForServicesOtherGrp>
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      <AdvertisingGrp>
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      <OfficeExpensesGrp>
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      <OccupancyGrp>
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      </OccupancyGrp>
      <TravelGrp>
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      <ConferencesMeetingsGrp>
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      <OtherExpensesGrp>
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        <EOYAmt>778255</EOYAmt>
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      <TotalLiabilitiesGrp>
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      <OrgDoesNotFollowFASB117Ind>X</OrgDoesNotFollowFASB117Ind>
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        <EOYAmt>0</EOYAmt>
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      <PdInCapSrplsLandBldgEqpFundGrp>
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        <EOYAmt>0</EOYAmt>
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      <RtnEarnEndowmentIncmOthFndsGrp>
        <BOYAmt>1024814</BOYAmt>
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      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1024814</BOYAmt>
        <EOYAmt>755739</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
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      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>-269075</ReconcilationRevenueExpnssAmt>
      <OtherChangesInNetAssetsAmt>0</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <AccountantCompileOrReviewInd>0</AccountantCompileOrReviewInd>
      <FSAuditedInd>0</FSAuditedInd>
      <FederalGrantAuditRequiredInd>0</FederalGrantAuditRequiredInd>
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      <OnlyInHouseLobbyingInd>0</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>0</AgreeCarryoverPriorYearInd>
      <DuesAssessmentsAmt>1039749</DuesAssessmentsAmt>
      <NonDeductibleLbbyngPltclCYAmt>18000</NonDeductibleLbbyngPltclCYAmt>
      <NonDedLbbyngPltclCyovAmt>-50302</NonDedLbbyngPltclCyovAmt>
      <NonDeductibleLbbyngPltclTotAmt>-32302</NonDeductibleLbbyngPltclTotAmt>
      <AggregateReportedDuesNtcAmt>20795</AggregateReportedDuesNtcAmt>
      <TaxableAmt>-53097</TaxableAmt>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <EquipmentGrp>
        <OtherCostOrOtherBasisAmt>62208</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>62208</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </EquipmentGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>232</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>232</DepreciationAmt>
        <BookValueAmt>0</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>0</TotalBookValueLandBuildingsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>SBA LOAN</Desc>
        <Amt>150000</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>150000</TotalLiabilityAmt>
    </IRS990ScheduleD>
    <IRS990ScheduleJ documentId="RetDoc1042400001">
      <SeverancePaymentInd>0</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>0</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>0</EquityBasedCompArrngmInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>KRISTINE DOWELL</PersonNm>
        <TitleTxt>EXECUTIVE DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>135600</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
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        <DeferredCompensationFlngOrgAmt>3765</DeferredCompensationFlngOrgAmt>
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        <NontaxableBenefitsFilingOrgAmt>20135</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>159500</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CORPORATION IS ORGANIZED ON A MEMBERSHIP BASIS PER THE ARTICLES OF INCORPORATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MEMBERS ELECT THE GOVERNING BODY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE DECISIONS OF THE GOVERNING BODY ARE SUBJECT TO APPROVAL BY THE MEMBERS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE 990 IS RECEIVED BY THE EXECUTIVE DIRECTOR WHO REVIEWS THE RETURN FOR ACCURACY. UPON APPROVAL, THE 990 IS PRESENTED TO THE AUDIT AND BUDGET COMMITTEE FOR FURTHER REVIEW. AFTER ANY CONCERNS PRESENTED TO THE COMMITTEE ARE ADDRESSED, THE 990 IS PRESENTED TO THE FULL BOARD. UPON APPROVAL, THE 990 IS SIGNED AND FILED WITH THE IRS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY. ALL DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AND TO NOTIFY THE BOARD OF ANY CONFLICTS THAT MAY ARISE THROUGHOUT THE YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15</FormAndLineReferenceDesc>
        <ExplanationTxt>THE EXECUTIVE COMMITTEE REVIEWS AVAILABLE COMPENSATION STUDIES AND COMPENSATION PRACTICES OF SIMILAR ORGANIZATIONS. BASED UPON THIS INFORMATION, THE EXECUTIVE COMMITTEE MAKES A RECOMMENDATION FOR COMPENSATION. THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DETERMINED BASED UPON THE RECOMMENDATION AND DISCUSSION OF THE EXECUTIVE COMMITTEE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL INFORMATION IS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 11G</FormAndLineReferenceDesc>
        <ExplanationTxt>WORKSAFE PROFESSIONAL SERVICES 156,828. OTHER 60,960.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <IRS990ScheduleR documentId="RetDoc1043500001">
      <IdRelatedOrgTxblCorpTrGrp>
        <RelatedOrganizationName>
          <BusinessNameLine1Txt>MICHICARE INC</BusinessNameLine1Txt>
        </RelatedOrganizationName>
        <USAddress>
          <AddressLine1Txt>416 W IONIA STREET</AddressLine1Txt>
          <CityNm>LANSING</CityNm>
          <StateAbbreviationCd>MI</StateAbbreviationCd>
          <ZIPCd>48933</ZIPCd>
        </USAddress>
        <EIN>352535606</EIN>
        <PrimaryActivitiesTxt>INSURANCE AND SPECIALTY PRODUCTS RELATED TO THE CHIROPRACTIC INDUSTRY.</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>MI</LegalDomicileStateCd>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>MICHIGAN ASSOCIATION OF CHIROPRACTORS</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <EntityTypeTxt>C</EntityTypeTxt>
        <ShareOfTotalIncomeAmt>-22585</ShareOfTotalIncomeAmt>
        <ShareOfEOYAssetsAmt>34723</ShareOfEOYAssetsAmt>
        <OwnershipPct>1.00000</OwnershipPct>
        <ControlledOrganizationInd>0</ControlledOrganizationInd>
      </IdRelatedOrgTxblCorpTrGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>0</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>0</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>0</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>0</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>0</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>0</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>0</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>0</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>0</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>0</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>0</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>0</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>0</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>0</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>0</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>0</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>0</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>0</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>0</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>