2025-01-15T16:42:18-06:00 2024-07-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2023-08-01 390840589 NATIONAL FORENSIC LEAGUE D/B/A NATIONAL SPEECH AND DEBATE ASSOC NATI 9207486206 6600 WESTOWN PARKWAY SUITE 270 WEST DES MOINES IA 50266 J SCOTT WUNN EXECUTIVE DIRECTOR 9207486206 2025-01-15 1 0 ROBERT ENDRISS P01766448 5152258400 2023 2024-10-15 13:58:12Z NATIONAL SPEECH AND DEBATE ASSOCIATION J SCOTT WUNN 6600 WESTOWN PARKWAY SUITE 270 WEST DES MOINES IA 50266 6835395 0 X HTTPS://WWW.SPEECHANDDEBATE.ORG/ X 1925 IA TO RECOGNIZE AND SUPPORT STUDENTS PARTICIPATING IN SPEECH AND DEBATE.THE NATIONAL SPEECH AND DEBATE ASSOCIATION AND NATIONAL FORENSIC LEAGUE BELIEVE COMMUNICATION SKILLS ARE ESSENTIAL FOR EMPOWERING YOUTH TO BECOME ENGAGED CITIZENS, SKILLED PROFESSIONALS, AND HONORABLE LEADERS IN OUR GLOBAL SOCIETY. WE CONNECT, SUPPORT, AND INSPIRE A DIVERSE COMMUNITY OF HONOR SOCIETY MEMBERS COMMITTED TO FOSTERING EXCELLENCE IN YOUNG PEOPLE THROUGH COMPETITIVE SPEECH AND DEBATE ACTIVITES. 12 12 45 250 100375 0 1745823 2596585 3014688 3415550 43760 91071 989103 601402 5793374 6704608 257445 257899 0 0 3317044 3529239 0 0 231285 2538888 2203739 6113377 5990877 -320003 713731 4928820 5586208 2036283 1979940 2892537 3606268 THE NATIONAL SPEECH AND DEBATE ASSOCIATION CONNECTS, SUPPORTS, AND INSPIRES A DIVERSE COMMUNITY COMMITTED TO EMPOWERING STUDENTS TOWARD HIGHER EDUCATION THROUGH COMPETITIVE SPEECH AND DEBATE. 0 0 4640291 257899 3916577 FORENSIC DEBATES, COMPETITIONS, DISTRICT TOURNAMENTS, AND NATIONAL TOURNAMENT. 4640291 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 100 0 1 45 1 1 1 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 X J SCOTT WUNN 9207486206 6600 WESTOWN PARKWAY SUITE 270 WEST DES MOINES IA 50266 BYRON ARTHUR PRESIDENT 1.00 X X 0 0 0 DAVID HUSTON VICE PRESIDENT 1.00 X X 0 0 0 ANOOP MISHRA TREASURER 1.00 X X 0 0 0 HOLLY WILLIAMS SECRETARY, ADMINISTRATIVE REPRESENTATIVE 1.00 X 0 0 0 WENDY ORTHMAN DIRECTOR 1.00 X 0 0 0 JAMELLE M BROWN DIRECTOR 1.00 X 0 0 0 EREZ KALIR DIRECTOR 1.00 X 0 0 0 JAY RYE DIRECTOR 1.00 X 0 0 0 DR ALAN COVERSTONE DIRECTOR 1.00 X 0 0 0 ADAM JACOBI DIRECTOR 1.00 X 0 0 0 RENEE MOTTER DIRECTOR 1.00 X 0 0 0 SARA GIBSON DIRECTOR 1.00 X 0 0 0 J SCOTT WUNN EXECUTIVE DIRECTOR 40.00 X 285635 0 20109 LAURA STEIN DIRECTOR OF BUSINESS & FIN 40.00 X 159905 0 13111 AARON HARDY DIRECTOR OF TECHNOLOGY 40.00 X 140485 0 12490 AMY SEIDELMAN ASSISTANT EXECUTIVE DIRECT 40.00 X 182050 0 13623 NICOLE WANZER-SERRANO DIRECTOR OF DEVELOPMENT 40.00 X 176987 0 6469 945062 0 65802 5 0 1 0 0 2596585 2596585 NATIONAL TOURNAMENT 900099 1389074 1389074 MEMBERSHIP FEES 900099 1241833 1241833 PROGRAMS AND EDUCATION 900099 562801 562801 CONFERENCES AND OTHER 900099 121467 121467 MAGAZINE AND ADVERTISI 541800 100375 100375 3415550 91382 91382 311 -311 -311 -311 709827 130476 579351 579351 MISC REVENUE 900099 22051 22051 22051 6704608 3916266 100375 91382 221079 221079 36820 36820 974169 730627 194834 48708 2105981 1579486 421196 105299 33270 24952 6654 1664 180374 135281 36075 9018 235445 176584 47089 11772 41953 31465 5034 5454 170459 129048 24099 17312 6826 3413 3413 169385 127039 33877 8469 120205 60102 48082 12021 220761 176609 44152 239307 239307 1006 503 402 101 44800 22400 17920 4480 35824 17912 14330 3582 CONTRACTED SERVICES 566757 396730 170027 AWARDS 230293 230293 DUES AND SUBSCRIPTIONS 155092 155092 PUBLICATIONS 78715 78715 122356 66834 52117 3405 5990877 4640291 1119301 231285 611039 171193 2297424 2899425 230887 302335 220153 190258 82501 95825 314286 134897 185515 179389 552 552 1300749 1747231 4928820 5586208 358075 199151 108000 330771 642932 1239437 1137857 2036283 1979940 X 2801795 3005839 90742 600429 2892537 3606268 4928820 5586208 713731 0 X X 0 1 X 1 0 X 630492 524946 1160252 1745823 2395035 6456548 2351810 2773547 3117873 3014688 3617100 14875018 2982302 3298493 4278125 4760511 6012135 21331566 36504 6566 19288 6510 5490 74358 147837 78490 831427 1100828 432951 2591533 184341 85056 850715 1107338 438441 2665891 18665675 8898 1554 1026 43760 91382 146620 8898 1554 1026 43760 91382 146620 53186 17925 34546 985428 601402 1692487 3044386 3317972 4313697 5789699 6704919 23170673 0.80560 0.74320 0.00630 0.00280 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25322 11146 14176 288964 123751 165213 179389 EMPLOYEE RETENTION TAX CREDIT RECEIVABLE 503064 ROU ASSET (NET) 744167 GRANTS RECEIVABLE 500000 1747231 MEMBER VOUCHERS 223091 SCHOLARSHIPS PAYABLE 169384 OPERATING LEASE LIABILITY - CURRENT 51562 OPERATING LEASE LIABILITY - NONCURRENT 693820 1137857 X 6835084 0 6835084 -130476 -130476 6704608 6121353 0 6121353 -130476 -130476 5990877 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ASSOCIATION AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURES IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE ASSOCIATION IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX PERIODS PRIOR TO 2020. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B -130,476. PART XII, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B -130,476. 1 1 1 INDIVIDUAL HIGHER EDUCATION SCHOLARSHIPS 136 36820 PART I, LINE 2: THE ASSOCIATION'S EXECUTIVE DIRECTOR AND THE MEMBERS OF THE GOVERNING BODY EVALUATE SELECTION CRITERIA FOR GRANTS AND AWARDS AND MONITORING THE USE OF GRANTS AND AWARDS. X X 0 0 0 0 0 0 0 0 0 J SCOTT WUNN EXECUTIVE DIRECTOR 264835 0 20800 0 0 0 8569 0 11540 0 305744 0 0 0 AMY SEIDELMAN ASSISTANT EXECUTIVE DIRECT 162000 0 20050 0 0 0 5462 0 8161 0 195673 0 0 0 NICOLE WANZER-SERRANO DIRECTOR OF DEVELOPMENT 156937 0 20050 0 0 0 5310 0 1159 0 183456 0 0 0 LAURA STEIN DIRECTOR OF BUSINESS & FIN 151875 0 8030 0 0 0 4797 0 8314 0 173016 0 0 0 AARON HARDY DIRECTOR OF TECHNOLOGY 137440 0 3045 0 0 0 4215 0 8275 0 152975 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE PREPARED FORM 990 IS REVIEWED BY THE MEMBERS OF THE GOVERNING BODY AND THE EXECUTIVE DIRECTOR BEFORE THE RETURN IS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY ALL DIRECTORS AND OFFICERS COMPLETE AND SIGN A STATEMENT THAT PROVIDES INFORMATION REGARDING THEIR INTERESTS AND THOSE OF THEIR FAMILY MEMBERS THAT COULD GIVE RISE TO CONFLICTS. THE MEMBERS OF THE GOVERNING BODY MAKE DETERMINATIONS OF WHETHER A CONFLICT EXISTS AND REVIEW ACTUAL CONFLICTS. ANY PERSON WITH A CONFLICT IS PROHIBITED FROM PARTICIPATING IN THE GOVERNING BODY'S DELIBERATIONS AND DECISIONS IN THE TRANSACTION. FORM 990, PART VI, SECTION B, LINE 15A THE INDEPENDENT MEMBERS OF THE GOVERNING BODY ANNUALLY CONDUCTS A PERFORMANCE REVIEW OF THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR'S COMPENSATION IS DETERMINED USING DATA ON COMPENSATION PAID BY COMPARABLE ORGANIZATIONS IN THE SAME OR SIMILAR COMMUNITIES FOR SIMILAR SERVICES. THE MEMBERS OF THE GOVERNING BODY APPROVE THE EXECUTIVE DIRECTOR'S COMPENSATION WITH AN OFFICIAL VOTE. THE DISCUSSIONS AND RESULTS OF THE VOTE ARE DOCUMENTED IN THE MINUTES OF THE MEETINGS OF THE GOVERNING BODY. FORM 990, PART VI, SECTION C, LINE 19 THE ASSOCIATION MADE ITS GOVERNING DOCUMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE. THE ASSOCIATION MADE ITS CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEAR.