﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2025v4.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-02-23T17:32:18-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>341094653</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>STRICKLAND NUSKE FRIEND &amp; BERRY INC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>316 N COURT ST</AddressLine1Txt>
        <CityNm>MEDINA</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44256</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2025-01-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>341379228</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NORTHEAST OHIO ACADEMY OF CHIROPRAC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NORT</BusinessNameControlTxt>
      <PhoneNum>4406531836</PhoneNum>
      <USAddress>
        <AddressLine1Txt>4550 LIBERTY AVE SUITE 100</AddressLine1Txt>
        <CityNm>VERMILION</CityNm>
        <StateAbbreviationCd>OH</StateAbbreviationCd>
        <ZIPCd>44089</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>R DAVID MIKLOS DC</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>4409675545</PhoneNum>
      <SignatureDt>2026-02-06</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>ERIC M NUSKE CPA</PreparerPersonNm>
      <PTIN>P00174442</PTIN>
      <PhoneNum>3307254517</PhoneNum>
      <PreparationDt>2026-02-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2025</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="3">
    <IRS990EZ documentId="RetDoc1" referenceDocumentId="RetDoc3">
      <MethodOfAccountingCashInd>X</MethodOfAccountingCashInd>
      <ScheduleBNotRequiredInd>X</ScheduleBNotRequiredInd>
      <WebsiteAddressTxt>WWW.NOACOLINE.COM</WebsiteAddressTxt>
      <Organization501cInd organization501cTypeTxt="6">X</Organization501cInd>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <GrossReceiptsAmt>5335</GrossReceiptsAmt>
      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <MembershipDuesAmt>4085</MembershipDuesAmt>
      <OtherRevenueTotalAmt>1250</OtherRevenueTotalAmt>
      <TotalRevenueAmt>5335</TotalRevenueAmt>
      <FeesAndOtherPymtToIndCntrctAmt>1701</FeesAndOtherPymtToIndCntrctAmt>
      <OtherExpensesTotalAmt>6056</OtherExpensesTotalAmt>
      <TotalExpensesAmt>7757</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-2422</ExcessOrDeficitForYearAmt>
      <NetAssetsOrFundBalancesBOYAmt>15560</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>13138</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIInd>X</InfoInScheduleOPartIIInd>
      <CashSavingsAndInvestmentsGrp>
        <BOYAmt>16443</BOYAmt>
        <EOYAmt>13317</EOYAmt>
      </CashSavingsAndInvestmentsGrp>
      <Form990TotalAssetsGrp>
        <BOYAmt>16443</BOYAmt>
        <EOYAmt>13317</EOYAmt>
      </Form990TotalAssetsGrp>
      <SumOfTotalLiabilitiesGrp>
        <BOYAmt>883</BOYAmt>
        <EOYAmt>179</EOYAmt>
      </SumOfTotalLiabilitiesGrp>
      <NetAssetsOrFundBalancesGrp>
        <BOYAmt>15560</BOYAmt>
        <EOYAmt>13138</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <PrimaryExemptPurposeTxt>THE ACADEMY'S PRINCIPAL FUNCTION IS TO MAINTAIN A STANDARD OF CARE, PROFESSIONAL PHYSICIAN EDUCATION AND TO EDUCATE THE GENERAL PUBLIC ABOUT THE BENEFITS OF CHIROPRACTIC HEALTH CARE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZATION SPONSORS VARIOUS SEMINARS FOR THE PURPOSE OF CONTINUING PROFESSIONAL EDUCATION FOR THE CHIROPRACTIC DOCTORS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>ORGANIZATION SPONSORS VARIOUS SEMINARS FOR THE PURPOSE OF CONTINUING PROFESSIONAL EDUCATION FOR THE CHIROPRACTIC DOCTORS.</DescriptionProgramSrvcAccomTxt>
      </ProgramSrvcAccomplishmentGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>GEORGE BERKI DC</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>NEIL WENSINK DC</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>ERIC MACANGA</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>R DAVID MIKLOS DC</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MATT GAJKOWSKI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>JOE BELLISSIMO DC</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>1.00</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <ActivitiesNotPreviouslyRptInd>false</ActivitiesNotPreviouslyRptInd>
      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
      <OrganizationHadUBIInd>false</OrganizationHadUBIInd>
      <SubjectToProxyTaxInd referenceDocumentId="RetDoc2">false</SubjectToProxyTaxInd>
      <OrganizationDissolvedEtcInd>false</OrganizationDissolvedEtcInd>
      <Form1120PolFiledInd>false</Form1120PolFiledInd>
      <MadeLoansToFromOfficersInd>false</MadeLoansToFromOfficersInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <BooksInCareOfDetail>
        <PersonNm>R DAVID MIKLOS DC</PersonNm>
        <USAddress>
          <AddressLine1Txt>4550 LIBERTY AVE SUITE 100</AddressLine1Txt>
          <CityNm>VERMILION</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44089</ZIPCd>
        </USAddress>
        <PhoneNum>4406531836</PhoneNum>
      </BooksInCareOfDetail>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentId="RetDoc2">true</PoliticalCampaignActyInd>
    </IRS990EZ>
    <IRS990ScheduleC documentId="RetDoc2">
      <PoliticalExpendituresAmt>250</PoliticalExpendituresAmt>
      <Expended527ActivitiesAmt>250</Expended527ActivitiesAmt>
      <TotalExemptFunctionExpendAmt>250</TotalExemptFunctionExpendAmt>
      <Form1120POLFiledInd>false</Form1120POLFiledInd>
      <Section527PoliticalOrgGrp>
        <OrganizationBusinessName>
          <BusinessNameLine1Txt>FRIENDS OF NICKIE J ANTONIO</BusinessNameLine1Txt>
        </OrganizationBusinessName>
        <USAddress>
          <AddressLine1Txt>1305 BELLE AVE</AddressLine1Txt>
          <CityNm>LAKEWOOD</CityNm>
          <StateAbbreviationCd>OH</StateAbbreviationCd>
          <ZIPCd>44107</ZIPCd>
        </USAddress>
        <PaidInternalFundsAmt>250</PaidInternalFundsAmt>
      </Section527PoliticalOrgGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE C, PART I-A, LINE 1</FormAndLineReferenceDesc>
        <ExplanationTxt>CONTRIBUTIONS TO LOBBYISTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleC>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 8</FormAndLineReferenceDesc>
        <ExplanationTxt>SPONSORSHIP 900 SEMINAR 350 TOTAL 1,250</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART I, LINE 16</FormAndLineReferenceDesc>
        <ExplanationTxt>EXPENSES WEB PAGE 23 QB SUBSCRIPTION 318 ZOOM 171 CREDIT CARD INTEREST 25 CONSTANT CONTACT 1,117 CREDIT CARD PROCESSING 112 MEETING ROOM 4,000 OHIO ANNUAL FEE 50 SEMINAR EXPENSES 240 TOTAL 6,056</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART II, LINE 26</FormAndLineReferenceDesc>
        <ExplanationTxt>UNSECURED NOTES AND LOANS PAYABLE 883 179</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ACADEMY'S PRINCIPAL FUNCTION IS TO MAINTAIN A STANDARD OF CARE, PROFESSIONAL PHYSICIAN EDUCATION AND TO EDUCATE THE GENERAL PUBLIC ABOUT THE BENEFITS OF CHIROPRACTIC HEALTH CARE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990-EZ, PART III, LINE 31</FormAndLineReferenceDesc>
        <ExplanationTxt>ORGANIZATION SPONSORS VARIOUS SEMINARS FOR THE PURPOSE OF CONTINUING PROFESSIONAL EDUCATION FOR THE CHIROPRACTIC DOCTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>