Sit in your wheelchair with your feet resting on the footrests, and ensure the brakes are applied.
If possible, sit upright and pull your shoulders back with your neck long.
Hold a resistance band with one end in each hand up to neck level.
Clasp the center of the band between your teeth.
When ready, attempt to turn your head to look over your shoulder against the resistance of the band.
Return to the start position, and repeat to the other side.