2024-10-24T08:32:46-05:00 2023-12-31 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2023-01-01 530196545 NATIONAL ASSOCIATION FOR HEARING AND SPEECH ACTION % SWEE KHAW NATI 3012965700 2200 RESEARCH BOULEVARD ROCKVILLE MD 208503289 Vicki R Deal-Williams CAE PRESIDENT 3012965700 2024-10-23 true true Marc Berger P01871563 7038930600 2023 2024-10-15 13:58:12Z JOSEPH CERQUONE 2200 RESEARCH BOULEVARD ROCKVILLE MD 208503289 80342 false X NONE X 1956 DC PROMOTION OF THE INTEREST OF PERSONS WITH HEARING, SPEECH, AND LANGUAGE DISABILITIES BY MEANS OF INCREASING PUBLIC UNDERSTANDING AND STIMULATING CONSUMER ADVOCACY. 3 3 0 3 0 0 350000 0 13680 10253 55884 70089 0 0 419564 80342 0 0 0 0 0 0 0 0 0 249383 341694 249383 341694 170181 -261352 3148078 3209848 7625 69412 3140453 3140436 PROMOTION OF THE INTEREST OF PERSONS WITH HEARING, SPEECH, AND LANGUAGE DISABILITIES BY MEANS OF INCREASING PUBLIC UNDERSTANDING AND STIMULATING CONSUMER ADVOCACY. false false 323225 0 10253 TO SUPPORT OUTREACH THAT INFORMS AND FAMILIARIZES CONSUMERS ABOUT HUMAN COMMUNICATION ISSUES AND THE RELATED HELP AND EXPERTISE THAT IS AVAILABLE FROM THE PROFESSIONS OF SPEECH-LANGUAGE PATHOLOGY AND AUDIOLOGY. 323225 true false false false false false false false false true false false false false false true false false false false false false false false false false false false false true false false false false false false false false false false false false false true false false true 1 0 true 0 false false false false false false false false false false false false X 3 3 false false false false false true false true true false false true true true true true true false false false X SWEE KHAW 3012965700 2200 RESEARCH BOULEVARD ROCKVILLE MD 208503289 VICKI R DEAL-WILLIAMS PRESIDENT -PART TIME 0.5 72.0 X X 0 655468 148256 SELENA A RAMKEESOON BOARD MEMBER-PART TIME 1.0 55.0 X 0 256375 38634 JOSEPH CERQUONE EXECUTIVE DIRECTOR-PART TIME 2.0 48.0 X X 0 200404 52156 DANIELLE COOPER Board Member-Part Time 0.25 0.0 X 0 0 0 VARLEISHA D GIBBS Board Member-Part Time 0.25 0.0 X 0 0 0 SUSAN YAFFE-OZIEL Board Member-Part Time 0.25 0.0 X 0 0 0 0 1112247 239046 0 false true false Team Subject Matter LLC 1201 New York Ave NW Suite 900 WASHINGTON DC 20005 Communcations 148430 1 0 PUBLICATION 10253 10253 0 0 10253 70089 70089 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 80342 10253 0 70089 0 0 0 0 0 0 0 0 0 0 0 0 11100 11100 0 0 3929 3929 0 0 0 0 0 0 3108 3108 0 41814 41814 3464 3464 0 0 0 SPECIAL PROJECT 270645 270645 0 0 PUBLICATION RELATED EXPENSE 7658 7658 0 0 MISCELLANEOUS -24 0 -24 0 341694 323225 18469 0 0 0 857686 601364 0 0 314935 312307 0 0 0 0 0 0 22224 15007 1381 1897 0 0 1951852 2279273 0 0 0 0 0 0 0 0 3148078 3209848 7625 69412 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 7625 69412 X 2109658 2406020 1030795 734416 3140453 3140436 3148078 3209848 -261352 261335 X true X false true false X X 1 AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION 530240474 7 true 323225 0 1 323225 0 true false true true true false false false false false false false false false false false false true false PUBLIC SUPPORT TESTS FOR SUPPORTED ORGANIZATIONS SCHEDULE A, PART IV, SECTION A, LINE 3B: THE SUPPORTED ORGANIZATION, AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION (ASHA), IS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. NATIONAL ASSOCIATION FOR HEARING AND SPEECH ACTION (NAHSA) PERFORMS AN ANNUAL PRO-FORMA CALCULATION THAT ITS SUPPORTED ORGANIZATION MEETS THE PUBLIC SUPPORT TEST OF 509(A)(2). FOR EACH OF THE TWO PRIOR YEARS, THE IRC 509(A)(2) CALCULATION YIELDED A PUBLIC SUPPORT PERCENTAGE IN EXCESS OF 94% (DRIVEN BY SIGNIFICANT MEMBERSHIP DUES). NAHSA MAINTAINS A COPY OF ITS SUPPORTED ORGANIZATION'S IRS DETERMINATION LETTER ON FILE, ALONG WITH THE PRO-FORMA CALCULATION. TRANSFERS TO SUPPORTED ORGANIZATION SCHEDULE A, PART IV, SECTION A, LINE 3C: NASHA DID NOT TRANSFER ANY MONIES TO ASHA DURING THE YEAR. HOWEVER, IF NASHA WAS TO PROVIDE A GRANT OR OTHER DIRECT SUPPORT TO ASHA, THE MONIES PROVIDED TO ASHA WOULD ONLY BE USED IN FURTHERANCE OF ACTIVITIES WHICH ARE DIRECTLY RELATED TO THE FULFILLMENT OF OUR MISSION. 1030795 16080 312459 734416 923218 350000 -19117 223306 1030795 742276 300000 17058 136116 923218 471935 300000 13324 42983 742276 538792 17099 83956 471935 0.77000 0.12000 0.11000 false false 0 0 X 401995 261335 64247 325582 76413 3929 3929 80342 402012 64247 64247 337765 3929 3929 341694 INTENDED USES OF ENDOWMENT FUNDS SCHEDULE D, PART V, LINE 4: THE ASSOCIATION'S INTENDED USE OF ENDOWMENT FUNDS IS TO PROMOTE INTEREST OF PERSONS WITH HEARING, SPEECH AND LANGUAGE PROBLEMS BY INCREASING PUBLIC UNDERSTANDING AND STIMULATING CONSUMER ADVOCACY. LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) SCHEDULE D, PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ASSOCIATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2023. UNDER ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ASSOCIATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND ACCORDINGLY, WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ASSOCIATION HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS AS REQUIRED AND ALL APPLICABLE RETURNS IN THOSE JURISDICTIONS WHERE IT IS REQUIRED. THE ASSOCIATION BELIEVES THAT IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2020. HOWEVER, THE ASSOCIATION IS STILL OPEN TO EXAMINATIONS BY TAX AUTHORITIES FROM FISCAL YEAR 2020 FORWARD. FOR THE YEAR ENDED DECEMBER 31, 2023, THERE WERE NO INTEREST OR PENALTIES RECORDED IN THE STATEMENT OF ACTIVITIES. false false false false false false false false false VICKI R DEAL-WILLIAMS PRESIDENT -PART TIME 0 457175 0 0 0 198293 0 108641 0 39615 0 803724 0 0 SELENA A RAMKEESOON BOARD MEMBER-PART TIME 0 255375 0 0 0 1000 0 23751 0 14883 0 295009 0 0 JOSEPH CERQUONE EXECUTIVE DIRECTOR-PART TIME 0 188029 0 3947 0 8428 0 19791 0 32365 0 252560 0 0 FORM 990, PART VII, COLUMN (F) OTHER COMPENSATION AND SCHEDULE J, COLUMN (C) - RETIREMENT AND OTHER DEFERRED COMPENSATION ASHA SPONSORS A DEFINED BENEFIT RETIREMENT PLAN COVERING MOST EMPLOYEES WHO WERE HIRED BEFORE JANUARY 1, 2003. FOR ALL OTHER ELIGIBLE EMPLOYEES WHO WERE HIRED ON OR AFTER THAT DATE, THEY PARTICIPATE IN A DEFINED CONTRIBUTION PLAN AND CASH-BALANCE FEATURE WITHIN THE DEFINED BENEFIT PLAN. FOR THOSE HIRED ON OR AFTER JANUARY 1, 2003, THE VALUE REPORTED REPRESENTS THE ACTUAL EMPLOYER CONTRIBUTIONS MADE ON BEHALF OF EACH REPORTED PARTICIPANTS IN THE YEAR OF REPORTING. FOR DEFINED BENEFIT PLAN PARTICIPANTS, THE ANNUAL INCREASE IN ACTUARIAL VALUE IS BASED ON THE ACCRUED BENEFIT AND THE ACTUARIAL FACTOR. THE ACCRUED BENEFIT EARNED UNDER THE DEFINED BENEFIT PLAN IS BASED ON A FORMULA INCORPORATING AVERAGE COMPENSATION AND YEARS OF SERVICE FOR EACH PARTICIPANT. THE ACTUARIAL PRESENT VALUE FACTOR IS BASED ON THE ASSUMED DISCOUNT RATE, MORTALITY TABLE AND INCORPORATES THE ACTUAL AGE OF EACH PARTICIPANT. ASHA'S DEFINED BENEFIT PLAN DOES NOT ALLOW FOR A LUMP SUM PAYMENT OPTION. THUS, THE ACTUARIAL PRESENT VALUES REPORTED REPRESENT THE INCREASE IN THE PRESENT VALUE OF ACCRUED BENEFITS PAYABLE OVER THE LIFETIME OF THE PARTICIPANT AND NOT AN INCREASE IN AN ACTUAL CASH PAYOUT. FORM 990 REVIEW PROCESS FORM 990, PART VI, SECTION A, LINE 7A: NAHSA BOARD IS SELECTED BY THE ASHA BOARD OF DIRECTORS, A RELATED ORGANIZATION. 990 REVIEW PROCESS FORM 990, PART VI, SECTION B, LINE 11B: THE NAHSA PRESIDENT REVIEWED AND SIGNED THE FINAL FORM 990 (INCLUDING REQUIRED SCHEDULES) AND DISCUSSED IT WITH A REPRESENTATIVE OF THE BOARD. IT WAS PROVIDED TO ALL MEMBERS OF THE ORGANIZATION'S GOVERNING BODY PRIOR TO FILING. CONFLICT OF INTEREST POLICY FORM 990, PART VI, SECTION B, LINE 12C: NAHSA'S CONFLICT OF INTEREST POLICY STATES THAT ANY SPENDING OF NAHSA FUNDS SHOULD BE IN THE ASSOCIATION'S INTEREST. IN THE CONTEXT OF THIS POLICY, THE TERM "CONFLICT OF INTEREST" REFERS TO ANY CIRCUMSTANCE THAT CASTS DOUBT ON SOMEONE'S ABILITY TO ACT IN NAHSA'S BEST INTEREST. EVERYONE IS EXPECTED TO AVOID ANY ACTION OR INVOLVEMENT THAT WOULD COMPROMISE NAHSA IN ANY WAY. QUESTIONS OF CONFLICT OF INTEREST COULD ARISE IN SITUATIONS SUCH AS: 1. HAVING A FINANCIAL INTEREST IN--OR HAVING A FAMILY MEMBER WITH A FINANCIAL INTEREST IN--AN OUTSIDE CONCERN FROM WHICH NAHSA PURCHASES GOODS OR SERVICES. 2. ACCEPTING PERSONAL COMPENSATION FOR NAHSA RELATED SPEAKING ENGAGEMENTS, CONSULTING SERVICES, OR OTHER ACTIVITIES. THIS INCLUDES ACCEPTING HONORARIA FOR SPEAKING. PERSONS WHO ARE OFFERED AN HONORARIUM FOR A NAHSA RELATED SPEAKING OPPORTUNITY SHOULD CLEARLY STATE THAT AN HONORARIUM IS UNNECESSARY. IF ONE IS PROVIDED ANYWAY, IT IS RECOMMENDED THAT THE MONEY BE DONATED TO NAHSA. 3. ACCEPTING VALUABLES OR OTHER FAVORS FROM AN OUTSIDE CONCERN THAT DOES BUSINESS WITH NAHSA (EXCLUDING NORMAL BUSINESS LUNCHEONS), OR IS SEEKING TO DO SO. 4. DOING BUSINESS WITH ENTITIES WHERE SOMEONE WHO CONDUCTS NAHSA BUSINESS HAS A SIGNIFICANT PERSONAL INTEREST AND STAKE. 5. BEING IN CONFLICT WITH NAHSA'S MISSION OR POLICIES (I.E. WRITING A GRANT TO COMPETE WITH A NAHSA SUBMISSION). 6. CREATING A CONFLICT BETWEEN AND AMONG INDIVIDUALS WHO CONDUCT NAHSA BUSINESS. 7. SERVING IN AN ADVISORY, CONSULTATIVE, TECHNICAL, OR MANAGERIAL CAPACITY FOR ANY NON- AFFILIATED BUSINESS ORGANIZATION THAT DOES SIGNIFICANT BUSINESS WITH OR IS A COMPETITOR TO NAHSA, WITHOUT FIRST ADVISING THE NAHSA EXECUTIVE DIRECTOR AND/ OR THE NAHSA PRESIDENT. THE EXAMPLES ABOVE ARE MEANT TO PROVIDE GUIDANCE FOR COMMON SITUATIONS. THEY MAY BE APPLICABLE TO OTHER SITUATIONS BY ANALOGY; THEY SHOULD NOT BE CONSIDERED ALL-INCLUSIVE. ANYONE WHO CONDUCTS NAHSA BUSINESS IS PROHIBITED FROM PARTAKING IN ANY ACTIVITY OR ASSOCIATION THAT CREATES OR APPEARS TO CREATE A CONFLICT BETWEEN THEIR PERSONAL INTERESTS AND NAHSA'S BEST INTERESTS. IN ADDITION, THEY MUST NOT ALLOW SITUATIONS OR PERSONAL INTERESTS TO INTERFERE WITH ACTING IN THE BEST INTEREST OF NAHSA. DETERMINATION OF COMPENSATION FORM 990, PART VI, SECTION B, LINES 15A AND 15B: NAHSA'S DAY TO DAY OPERATIONS ARE CONDUCTED BY ASHA STAFF AND VOLUNTEERS; HOWEVER, THE PROCESS FOR DETERMINING COMPENSATION FOR THE RELATED ORGANIZATION STAFF IS REVIEWED AND EVALUATED BY INDEPENDENT PERSONS AND COMPARABILITY DATA. NAHSA DOES NOT PAY ANY COMPENSATION FOR THE EXECUTIVE DIRECTOR, THE PRESIDENT AND THE TRUSTEE POSITION ON THE NAHSA BOARD. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19: THE ORGANIZATION MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. AMERICAN SPEECH-LANGUAGE-HEARING ASSN 2200 RESEARCH BOULEVARD ROCKVILLE MD 20850 530240474 MEMBERSHIP KS 501(c)(6) NA false AMERICAN SPEECH-LANGUAGE-HEARING FDN 2200 RESEARCH BOULEVARD ROCKVILLE MD 20850 526055761 EDUCATIONAL MD 501(c)(3) 7 ASHA false NAT'L STUDENT SPEECH LANG HEARING ASSC 2200 RESEARCH BOULEVARD ROCKVILLE MD 20850 520976011 EDUCATIONAL MD 501(c)(3) 10 ASHA false ASHA POLITICAL ACTION COMMITTEE 2200 RESEARCH BOULEVARD ROCKVILLE MD 20850 521515473 POLITICAL MD 527 ASHA false false false false false false false false false false false false false false true true true true false false