2023-11-10T09:30:22-06:00 2022-12-31 420714325 RSM US LLP 6 S Patterson Blvd Dayton OH 45402 990 2022-01-01 314379449 Columbus Speech and Hearing Center COLU 6142635151 510 East North Broadway Columbus OH 432144114 James O Dye President & CEO 6122635151 2023-11-09 1 James Dye XXX-XX-XXXX 0 Karen O Crim P00368385 9372980201 2023-11-09 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z James O Dye 510 East North Broadway Columbus OH 432144114 7744996 0 X www.columbusspeech.org X 1923 OH To unlock potential for individuals with communication challenges. X 18 17 74 20 0 0 1004634 1647548 1508800 1802613 696 736483 1189851 824124 3703981 5010768 0 0 0 0 2604096 3051156 0 0 161957 1161377 880768 3765473 3931924 -61492 1078844 3364298 5096921 1699199 2338370 1665099 2758551 To unlock potential for individuals with communication challenges through all stages of life. 0 0 1569275 0 1759289 Rehabilitation of language & speech disorders: speech-language pathology service individuals at the center. Speech services included: diagnosis of, and treatment for, a variety of communication delays, disorders and/or disabilities; these include expressive and receptive language, articulation, and fluency, as well as, stuttering and voice problems. Additional children received speech services at school sites in the Columbus area and almost 3,000 children received speech and/or hearing screenings at different sites in central Ohio; these sites included area schools, preschools, and other educational and community sites. 1559252 0 1181361 Rehabilitation of hearing impaired: licensed and certified audiologist provided services provided by the audiology department included: comprehensive hearing evaluations; auditory brainstem response testing; vocational rehabilitation programs, general/other: vocational otoacoustic emissions testing; tinnitus evaluations; dispensing, fitting and service of hearing aids, as well as, fitting of custom hearing protection such as swim plugs, noise plugs and musician plugs.Additionally, the center has a state-of-the-art program, which allows Children with cochlear implants to receive services through a comprehensive, multi-disciplinary program. The program facilitates language, social and cognitive development and academic readiness. 22807 0 43324 ASL (American Sign Language) Classes. 3151334 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 11 0 1 74 1 0 0 0 0 0 0 0 0 0 0 0 0 X 18 17 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 0 0 OH X James O Dye 6142635151 510 East North Broadway Columbus OH 432144114 James O Dye President & CEO 40.00 X X 167748 0 13481 Russ Meyer Chair 2.00 X X 0 0 0 Ben Forquer Treasurer / Past Chair 2.00 X X 0 0 0 Jim Smith Past Chair 2.00 X X 0 0 0 Steve Kleinman Secretary 2.00 X X 0 0 0 Brian Bell Director 1.00 X 0 0 0 Frank Carsonie Director 1.00 X 0 0 0 Carla Donev Director 1.00 X 0 0 0 Diane Hurd Director 1.00 X 0 0 0 Sarah Kersanty Director 1.00 X 0 0 0 Jeffrey Merzel Director 1.00 X 0 0 0 Matt Ritterspach Director 1.00 X 0 0 0 Bob Rupp Director 1.00 X 0 0 0 Adam Smith Director 1.00 X 0 0 0 Jay Touve Director 1.00 X 0 0 0 R Travis Upton Director 1.00 X 0 0 0 Cheryl VanPatten Director 1.00 X 0 0 0 Leigh Anne Williams Director 1.00 X 0 0 0 Manju Woods Director of Operations 40.00 X 138513 0 1456 Davida Weaver Director of Clinical Services 40.00 X 102885 0 0 409146 0 14937 3 0 1 0 Healthcare Revenue Group 6701 W 64th St Ste 125 Overland Partk KS 66202 Marketing & Professional Fees 179918 1 20000 110960 1516588 1647548 Speech, Audiology and Vocational 621400 1802613 1802613 1802613 20698 20698 12648 347860 -335212 -335212 -335212 2500000 1784215 715785 715785 715785 6460 110960 28485 -22025 -22025 1755029 573668 1181361 1181361 5010768 2983974 0 379246 167748 75487 83874 8387 2525172 2184799 243756 96617 161911 114119 45438 2354 196325 165473 24102 6750 4382 4382 153304 153304 123988 75949 38349 9690 304811 286881 5879 12051 83833 69965 3353 10515 9976 8778 999 199 16091 6753 3320 6018 8446 7744 351 351 9104 8012 910 182 48250 46730 763 757 29328 26134 2119 1075 Dues & Subscriptions 29438 26295 906 2237 Public Relations & Deve 28484 28484 Bad Debt 10075 10075 21258 9656 6828 4774 3931924 3151334 618633 161957 90480 69574 1259184 2692611 147848 147001 14832 14460 20400 49213 1647118 1340680 1822071 306438 559348 9483 1258276 3364298 5096921 481700 449384 113039 112252 1104460 531867 0 1244867 1699199 2338370 X 1653845 1740050 11254 1018501 1665099 2758551 3364298 5096921 1078844 14608 0 X 0 1 X 1 0 X 695464 628650 1228676 1004634 1647548 5204972 695464 628650 1228676 1004634 1647548 5204972 857940 4347032 120087 118742 153430 197952 33346 623557 10261 8354 5863 24478 5853007 17298539 0.74270 0.84440 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 14234 1345 12889 1543882 1339335 204547 89002 89002 306438 Deposits 13409 Right-of-Use Assets 1244867 1258276 Right-of-Use Lease Liabilities 1244867 1244867 X 5975389 14608 14608 5960781 -950013 -950013 5010768 4881937 950013 950013 3931924 0 3931924 Part X, Line 2: The Center follows FASB guidance on accounting for uncertainty in income taxes, which addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under this guidance, the Center may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities, based on the technical merits of the position. Examples of tax positions include the tax-exempt status of the Center, and various positions related to the potential sources of unrelated business taxable income (UBIT). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. The guidance on accounting for uncertainty in income taxes also addresses de-recognition, classification, interest and penalties on income taxes, and accounting in interim periods. At December 31, 2022 and 2021, there were no material unrecognized tax benefits identified or recorded as liabilities. The Center files Forms 990 and 990T in the U.S. federal jurisdiction. With few exceptions, the Center is no longer subject to examination by the Internal Revenue Service of tax years three to five years from the date of filing. Part XI, Line 4b - Other Adjustments: Cost of Goods Sold -573,668. Rental Expenses -347,860. Fundraising Expenses -28,485. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 573,668. Rental Expenses 347,860. Fundraising Expenses 28,485. Golf 96060 89600 6460 0 0 8960 6390 0 8340 Halloween Hop 21360 21360 0 0 0 0 4795 117420 110960 6460 8960 6390 13135 28485 -22025 X X 0 0 0 0 0 0 0 1 0 James O Dye President & CEO 143836 0 23912 0 0 0 0 0 13481 0 181229 0 0 0 Part I, Line 7 In 2022, the Board approved a bonus payment to James O Dye. Building Sale -510 East North Broadway, Columbus, OH 2022-01-28 2500000 Settlement statement 873918315 Tain Investments LLC 6055 Tain Dr Ste 200 Dublin OH 43017 LLC Building Sale -510 East North Broadway, Columbus, OH - Expenses paid at the time of sale 2022-01-28 100000 Settlement statement The Robert Weiler Company 10 N High St Ste 401 Columbus OH 43215 Corporation Building Sale -510 East North Broadway, Columbus, OH - Expenses paid at the time of sale 2022-01-28 16753 Settlement statement Bridge Title & Escrow Services LLC 110 Polaris Parkway Ste 225 Westerville OH 43082 LLC 0 0 0 0 Form 990, Part VI, Section B, line 11b The Form 990 is prepared by an independent CPA firm. Each board member receives an electronic copy of the completed 990 and a copy of the instructions after it is filed with the IRS. Form 990, Part VI, Section B, line 12c The conflict of interest policy is reviewed with all new board members before they fill out the disclosure form. All board members update the disclosure form annually and they are reviewed by the Center's President & CEO. If any potential conflict arises during the year it is addressed with the entire board and the board member with the conflict abstains from board discussion and voting on any matter related to the conflict. Form 990, Part VI, Section B, line 15a The Executive Committee of the board conducts a compensation survey of President/CEO positions of similar nonprofit organizations prior to performing the annual review of the Center's President & CEO. The committee then uses this information to determine the President & CEO's compensation. The annual review is conducted by the Board Chair. The Director of Finance salary is set by the President & CEO, taking into account the current market and compensation of other CFO's in non-profit organizations of similar size. Form 990, Part VI, Section C, line 18 The Center received its nonprofit status in April of 1941 and the original application for exemption is not available. Organizations who applied for exemption before July 15, 1987 are not required to furnish copies of the 1023 Application for Exemption. The Form 990 and 990-T are available upon request for the same period of time as set forth in IRC Section 6104(d). Form 990, Part VI, Section C, line 19 The audited annual financial statements are posted on the Center's website and the Form 990 and 990-T are posted on Guidestar. The Center's financial statements, governing documents and conflict of interest policy are available upon request for the same period of time as set forth in IRC Section 6104(d).