Nonprofit · EIN 27-1024771
WYOMING CHIROPRACTIC ASSOCIATION INC
Tax-exempt · CASPER, WY 82605
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $62,673 | $71,513 | -$8,840 | $92,251 | $561 | $91,690 |
| December 31, 2024 | 990-EZ | $52,221 | $52,108 | $113 | $100,894 | $364 | $100,530 |
| December 31, 2023 | 990-EZ | $48,303 | $32,386 | $15,917 | $100,650 | $233 | $100,417 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $45,541
- Program service revenue
- $16,405
- Investment income
- $727
Expenses
- Compensation of officers, directors and key employees
- $39,051
- Salaries, compensation and benefits (total)
- $42,340
- Professional fees and payments to contractors
- $7,550
- Printing, publications and postage
- $188
- Other expenses
- $21,435
Balance sheet and other
- Total assets, start of year
- $100,894
- Total assets, end of year
- $92,251
- Total liabilities, end of year
- $561
- Net assets, end of year
- $91,690
- Cash, savings and investments
- $92,251
- Gross receipts
- $62,673
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| MELISSA CUMMINGS | EXEC DIRECTO | 40 | $39,051 | $66 |
| JIM JOHNSON | PAST PRESIDE | 2 | $0 | – |
| MARK SHANE DC | PRESIDENT | 2 | $0 | – |
| MELISSA KNAPP | VICE PRESIDE | 2 | $0 | – |
| DR ERICA HIGGINS | TREASURER | 2 | $0 | – |
| KENDRA SIMS | VICE TREASUR | 2 | $0 | – |
| DARNELL SIMPSON | MEMBER AT LA | 1 | $0 | – |
| SCOTT POPP | MEMBER AT LA | 1 | $0 | – |
| TOM ARNOLD DC | PRIOR PAST P | 2 | $0 | – |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA CUMMINGS | EXEC DIRECTO | 40 | $31,677 |
| JIM JOHNSON | PRESIDENT | 2 | $0 |
| TOM ARNOLD DC | PAST PRESIDE | 2 | $0 |
| MARK SHANE DC | VICE PRESIDE | 2 | $0 |
| DR ERICA HIGGINS | TREASURER | 2 | $0 |
| KENDRA SIMS | VICE TREASUR | 2 | $0 |
| MELISSA KNAPP | MEMBER AT LA | 1 | $0 |
| DR HEATHER SMITH | PRIOR TREASU | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MELISSA CUMMINGS | EXEC DIRECTO | 40 | $12,503 |
| DEBORAH ALVAREZ | PRIOR EXEC D | 40 | $2,440 |
| JIM JOHNSON | PRESIDENT | 2 | $0 |
| TOM ARNOLD DC | PAST PRESIDE | 2 | $0 |
| MARK SHANE DC | VICE PRESIDE | 2 | $0 |
| DR HEATHER SMITH | TREASURER | 2 | $0 |
| DR ERICA HIGGINS | VICE TREASUR | 2 | $0 |
| MELISSA KNAPP | MEMBER AT LA | 1 | $0 |
| DR MONTE LINDMIER | MEMBER AT LA | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 52105, CASPER, WY 82605-2105
- Mailing address (990-N for 2022)
- 5231 YELLOWSTONE ROAD, CHEYENNE WY 82009
- Principal officer (990-N for 2022)
- Heather Smith, 1600 Converse Avenue, Cheyenne WY 82001
- Signed the 990-EZ
- DR ERICA HIGGINS, TREASURER
- Phone
- (307) 797-4599
- Website
- WWW.WYOCHIROASSOCIATION.COM
- Return prepared by
- RLR LLP
Mission
PROMOTING HIGH STANDARDS OF PATIENT CARE AND PROFESSIONALISM THROUGH EDUCATION AND ADVOCACY. ESTABLISHED IN 1927, THE WYOMING CHIROPRACTIC ASSOCIATION IS A PROFESSIONAL ORGANIZATION REPRESENTING DOCTORS OF CHIROPRACTIC IN THE STATE OF WYOMING. ITS PURPOSE IS TO PROVIDE LEADERSHIP IN HEALTHCARE AND A POSITIVE PRESENCE FOR THE CHIROPRACTIC PROFESSION AND ITS' NATURAL APPROACH TO HEALTH AND WELLNESS. THE OBJECTIVE OF THE WYOMING CHIROPRACTIC ASSOCIATION IS TO PROMOTE LEGISLATION FAVORABLE TO CHIROPRACTORS, ADVANCE THE SCIENCE, ART, AND PHILOSOPHY OF CHIROPRACTIC BY PROVIDING QUALITY CONTINUING EDUCATIONAL OPPORTUNITIES AND TO ESTABLISH AND PROMOTE PROFESSIONAL AND SOCIAL FELLOWSHIP BETWEEN CHIROPRACTORS.
Program accomplishments
- THE ANNUAL CONFERENCE WAS HOSTED IN BUFFALO, WY. ATTENDANCE WAS 52 PEOPLE, 12 CONTINUING EDUCATION HOURS WERE PROVIDED, AS WELL AS TIME FOR MARKETING, NETWORKING, AND COMMUNITY BUILDING WITH FREE MEALS PROVIDED.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-1024771
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S46)
- Assets (IRS master file)
- $92,251
- Income (IRS master file)
- $62,673
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $62,673 | $71,513 | $92,251 | IRS |
| 990-EZ | December 2024 | $52,221 | $52,108 | $100,894 | XML |
| 990-EZ | December 2023 | $48,303 | $32,386 | $100,650 | XML |
| 990-N for 2022 Officer: Heather Smith | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: DR HEATHER SMITH | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: LAMAR FOX DC | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 27-1024771).
Questions about WYOMING CHIROPRACTIC ASSOCIATION INC
- What is the EIN of WYOMING CHIROPRACTIC ASSOCIATION INC?
- The employer identification number (EIN) of WYOMING CHIROPRACTIC ASSOCIATION INC is 27-1024771.
- Is WYOMING CHIROPRACTIC ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 2010.
- Are donations to WYOMING CHIROPRACTIC ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does WYOMING CHIROPRACTIC ASSOCIATION INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WYOMING CHIROPRACTIC ASSOCIATION INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WYOMING CHIROPRACTIC ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of WYOMING CHIROPRACTIC ASSOCIATION INC?
- The 990-N for 2022 names Heather Smith.
- Who are the officers and directors of WYOMING CHIROPRACTIC ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $39,051 (MELISSA CUMMINGS, EXEC DIRECTO).
- How much revenue does WYOMING CHIROPRACTIC ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $62,673, expenses of $71,513 and total assets of $92,251 at year end.
Other nonprofits in CASPER
- PETROLEUM ASSOCIATION OF WYOMING EIN 83-0325299 · last filed 990 for 2024
- DAVID STREET STATION EIN 93-3902240 · last filed 990 for 2025
- WYOMING CAPITAL ACCESS EIN 83-0254934 · last filed 990 for 2025
- FREMONT COUNTY BOARD OF REALTORS INCORPORATED EIN 20-3113144 · last filed 990-EZ for 2024
- CASPER ROTARY CLUB FOUNDATION INC EIN 83-0292683 · last filed 990-EZ for 2024
- WYOMING REALTORS LAND INSTITUTE CHAPTER 47 EIN 80-0656906 · last filed 990-N for 2025
- COMMONWEALTH OF TEZOS WYOMING EIN 83-4134383 · last filed 990-N for 2023
- CASPER SPORTS ALLIANCE EIN 47-1642491 · last filed 990-EZ for 2025
All nonprofits in CASPER · Wyoming · Community improvement and capacity building