2026-06-17T06:13:10-06:00 2025-12-31 873253933 Fields Accounting Firm Inc 1262 Concord Road Suite 103 Smyrna GA 30080 990 2025-01-01 314379449 COLUMBUS SPEECH AND HEARING CENTER % Diane M Hurd COLU 6142635151 PO BOX 252 Dublin OH 43017 DIANE M HURD Signer of Return 9372059621 2026-05-07 false ASHLEY FIELDS P01998341 8669694747 2026-06-17 2025 2025-03-06 01:10:19Z 5255231 false X WWW.COLUMBUSSPEECH.ORG X 1923 OH To unlock potential for individuals with communication challenges. 20 20 113 110 0 0 622064 842888 1606942 4287448 60172 20558 1770345 -718786 4059523 4432108 0 0 3848770 3913369 0 271105 1546725 1509723 5395495 5423092 -1335972 -990984 2454687 1054935 2013027 1603246 441660 -548311 To unlock potential for individuals with communication challenges. false false 2282415 2605670 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. 1834963 1911660 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. 221294 71706 ASL (AMERICAN SIGN LANGUAGE) CLASSES 4338672 true false false false false false false false false false true false false true true true false false false false false false false false true false false false false true false false false false false false false false false false false false false false false false false false true 11 0 true 113 true false false false false false false false false false false X 20 20 false false false false false false false true true false false true true true true true true true false false OH X Diane Hurd 9372059621 PO BOX 252 Dublin OH 43017 James O Dye Executive 40.00 0.00 X 168247 0 0 Amber Farroux Executive 40.00 0.00 X 104135 0 0 Manju Woods Director of Operations 40.00 0.00 X 40195 0 0 Diane Hurd Director 1.00 0.00 X X 0 0 0 R Travis Upton Past Chair 1.00 0.00 X X 0 0 0 Russ Meyer Director 2.00 0.00 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 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 Matt Ritterspach Chair 1.00 0.00 X 0 0 0 312577 0 0 2 false true false Healthcare Revenue Group LLC 6701 W 64th St Suite 125 Mission KS 66202 305398 1 71756 99733 591870 79529 842888 Speech Audiology Voca 621400 4287448 4287448 4287448 20558 20558 99733 0 823123 -823123 -823123 Other Income 621400 6454 6454 RELEASE FROM RESTRICTED 621400 12500 12500 RELEASE OF FUNDS GRANT 621400 86276 86276 -893 -893 104337 4432108 3589220 0 0 272383 217907 40857 13619 3129813 2503851 469472 156490 261600 209280 39240 13080 249573 199658 37436 12479 135400 108320 20310 6770 401497 321197 60225 20075 94079 75263 14112 4704 172432 137946 25865 8621 393922 315138 59088 19696 46815 37452 7022 2341 51932 41545 7790 2597 13495 10796 2024 675 101399 81119 15210 5070 35951 28760 5393 1798 OTHER & MICS EXPENSE 5098 4078 765 255 Utilites 999 799 150 50 Bad Debt 4800 3840 720 240 Shipping 4227 3382 634 211 47677 38341 7002 2334 5423092 4338672 813315 271105 344187 40648 240893 174705 136715 2530 34299 9785 33161 28984 1857866 1653806 329651 204060 609861 195180 725920 399043 2454687 1054935 685459 323085 119321 494988 713259 1280161 2013027 1603246 X 274881 -715091 166779 166780 441660 -548311 2454687 1054935 X -990984 1013 X false false false X 1004634 1647548 843943 622064 771133 4889322 1004634 1647548 843943 622064 771133 4889322 4889322 197952 33346 100498 60172 27013 418981 5308303 0.92110 0.76120 X 215351 174017 41334 1641455 1479789 161666 1060 1060 204060 RIGHT OF USE 399043 399043 CSHC D. BEAN 37763 OTHER CURRENT LIABILTIES 682647 SBA ECONOMIC INJURYDIASTER LOSS 482851 LT FINANCE LEASE LIABILITY 76900 1280161 X Part XI, Line 2d-Other revenue included on Sch D but not on 990 The Center follows FASB guidance on accounting for uncertainty in income taxes, which addr esses 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 thannot 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 s tatus of the Center, and various positions related to the potential sources of unrelated b usiness taxable income (UBIT). Part XII, Line 2d-Other expenses included on Sch D but not on 990 COGS AND OTHER EXPENSES ASICIATED WITH FUNDRASING EVENTS Part X, Line 2-Text in footnote regarding FIN 48 (ASC 740) The Center follows FASB guidance on accounting for uncertainty in income taxes, which addr esses 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 thannot 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 s tatus of the Center, and various positions related to the potential sources of unrelated b usiness taxable income (UBIT). Golf 107803 107803 33665 Special Even 26510 26510 2915 134313 134313 36580 36580 97733 X X false false false false false false false false false JAMES O DYE Executive 168247 168247 Form 990 governing body review Part VI line 11 The Form 990 is prepared by an independent CPA firm. Each board member receives an electro nic copy of the completed 990 and a copy of the instructions after ii is filed with the IR S. Conflict of interest policy compliance Part VI line 12c The conflict of interest policy is reviewed with all new board members before they fill ou t the disclosure form. All board members update the disclosure form annually and they are reviewed by the Centers President & CEO. If any potential conflict of interest arises dur ing 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. CEO executive director top management comp Part VI line 15a The Executive Committee of the Board conducts a compensation survey of President/CEO positions at comparable nonprofit organizations prior to performing the annual review of the Centers President & CEO. The committee uses this market data to determine the President & CEOs compensation. The annual performance review is conducted by the Board Chair. Compensation for other key staff positions is set by the President & CEO, taking into account current market conditions and compensation levels at similarly sized nonprofit organizations. Form 990 availability to public Part VI 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). Governing documents etc available to public Part VI line 19 The audited financial statements are posted on the Centers website and the Form 990 and 9 90-T are posted on Guidestar. The Centers financial statements, governing documents, and conflict of interest policy are available upon request for the same period of lime as set forth in IRC Section 6104(d). Explanation of other changes in net assets or fund balances Part XI line 9 tO FIX PRIOR ACCUM DEPRECIATION Columbus Speech Hearing had donors who met the Schedule B reporting threshold howeverduring the organizations winddown and closure the organization lost access to certainhistorical donor records and was unable to retrieve them Reasonable efforts were made tolocate and reconstruct contributor information from the limited records still availableThe organization is not attempting to hide or omit data Schedule B includes all donorsthat could be verified based on the information to which the organization still hadaccess