2025-11-05T07:10:03-06:00 2024-12-31 310984945 WHALEN CPAS 655 METRO PLACE SOUTH SUITE 450 DUBLIN OH 43017 990 2024-01-01 314379449 Columbus Speech and Hearing Center COLU 6142635151 510 East North Broadway Columbus OH 43214 James O Dye CEO 6142635151 2025-11-04 1 1 Jeffery A Pumplun CPA P01615641 6143964200 2025-11-04 2024 2025-03-06 01:10:19Z James O Dye 510 East North Broadway Columbus OH 43214 4850279 0 X www.columbusspeech.org X 1923 OH To unlock potential for individuals with communication challenges. 20 20 113 110 0 0 843943 622064 1378010 1606942 100498 60172 1557074 1770345 3879525 4059523 0 0 0 0 3497022 3848770 0 0 355026 1384574 1546725 4881596 5395495 -1002071 -1335972 3852919 2454687 2086659 2013027 1766260 441660 To unlock potential for individuals with communication challenges through all stages of life. 0 0 2025527 1556473 Rehabilitation of language & speech disorders: speech-language pathology service individuals at the center. Speech services include: 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 schools, preschools, and other educational and community sites. 2293295 1756344 Rehabilitation of hearing impaired: licensed and certified audiologist provided services provided by the audiology department include: 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. 139099 67409 ASL (American Sign Language) classes. 4457921 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 0 0 0 0 0 0 1 11 0 1 113 1 0 0 0 0 0 0 0 0 0 0 X 20 20 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 43214 R Travis Upton Past Chair 1.00 0.00 X X 0 0 0 Matt Ritterspach Chair 1.00 0.00 X X 0 0 0 Russ Meyer Director 2.00 0.00 X 0 0 0 Diane Hurd Chair-Elect 1.00 0.00 X X 0 0 0 Bob Rupp Director 1.00 0.00 X 0 0 0 David Cornich Director 1.00 0.00 X 0 0 0 Carla Donev Director 1.00 0.00 X 0 0 0 Joshua Halter Director 1.00 0.00 X 0 0 0 Sarah Kersanty Director 1.00 0.00 X 0 0 0 Erin Penland Director 1.00 0.00 X 0 0 0 Julie Richer Director 1.00 0.00 X 0 0 0 Adam Smith Director 1.00 0.00 X 0 0 0 Scott Thomas Director 1.00 0.00 X 0 0 0 Jay Touve Finance Chair 1.00 0.00 X X 0 0 0 Joseph Reiner Blalock Director 1.00 0.00 X 0 0 0 Chad Crabtree Director 1.00 0.00 X 0 0 0 Le Tia Darling Esq Director 1.00 0.00 X 0 0 0 Matt Kemme Director 1.00 0.00 X 0 0 0 AJ Lewis Director 1.00 0.00 X 0 0 0 Timothy Rice Esq Director 1.00 0.00 X 0 0 0 James O Dye President 40.00 0.00 X 187525 0 4000 Manju Woods Director of Operations 40.00 0.00 X 148006 0 0 335531 0 4000 2 0 1 0 Healthcare Revenue Group LLC 6701 W 64th St Suite 125 Overland Park KS 66202 Marketing and Professional Fees 262820 1 12500 94451 296000 219113 622064 Speech, Audiology, and Vocational 621400 1606942 1606942 1606942 60172 60172 27665 94451 30604 -2939 -2939 2516496 760152 1756344 1756344 Other Income 621400 16940 16940 16940 4059523 3380226 0 57233 191525 155109 22988 13428 3172537 2569324 380785 222428 64618 48949 10222 5447 168308 127495 26626 14187 251782 190726 39832 21224 2863 2671 96 96 114050 106368 3841 3841 357957 347536 4629 5792 145668 102838 28553 14277 5299 3508 153 1638 84760 67705 3182 13873 404860 356277 40486 8097 19701 11795 3090 4816 12559 11052 1256 251 102981 96822 3082 3077 34152 30433 2467 1252 Equipment maintenance & 49244 46040 1602 1602 Telephone 40594 36128 2113 2353 Employee recruitment 36997 30484 2422 4091 Supplies 36415 33221 1057 2137 98625 83440 4066 11119 5395495 4457921 582548 355026 355114 344187 960715 240893 83442 136715 18089 34299 59294 33161 1857871 1528220 414924 329651 928620 609861 1032721 725920 3852919 2454687 457052 685459 101566 119321 508061 494988 1019980 713259 2086659 2013027 X 1166242 274881 600018 166779 1766260 441660 3852919 2454687 -1335972 11372 0 X 0 1 X 1 0 X 1228676 1004634 1647548 843943 622064 5346865 1228676 1004634 1647548 843943 622064 5346865 857037 4489828 153430 197952 33346 100498 60172 545398 5863 5863 5898126 0.76120 0.75320 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 215356 95536 119820 1641455 1432684 208771 1060 1060 329651 Right-of-use Assets 713260 Deposits 12660 725920 Current lease liability 314216 Long term lease liability 399043 713259 X 4861651 11372 11372 4850279 -790756 -790756 4059523 6186251 790756 790756 5395495 0 5395495 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 guideline, 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, 2024 and 2023, 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 -760,152. Direct benefit to donors -30,604. Part XII, Line 2d - Other Adjustments: Cost of Goods Sold 760,152. Direct benefit to donors 30,604. Golf 105115 79729 25386 1502 9900 6818 7166 Halloween Hop 14722 14722 638 1250 1249 1 2279 2279 2081 122116 94451 27665 1502 9900 7456 1250 10496 30604 -2939 X X 0 0 0 0 0 0 0 0 0 James O Dye President 160383 0 27142 0 0 0 0 0 4000 0 191525 0 0 0 Part I, Line 3 In 2024, the Board approved a bonus payment to James O. Dye 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 of interest 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 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).