2026-03-12T16:09:44-05:00 2025-07-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2024-08-01 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 2026-03-12 1 0 ROBERT ENDRISS P01766448 5152258400 2024 2025-03-06 01:10:19Z NATIONAL SPEECH AND DEBATE ASSOCIATION J SCOTT WUNN 6600 WESTOWN PARKWAY SUITE 270 WEST DES MOINES IA 50266 6980853 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. 13 13 45 250 370775 0 2596585 2187085 3415550 3847062 91071 116862 601402 651168 6704608 6802177 257899 300071 0 0 3529239 3756985 0 0 247294 2203739 2696511 5990877 6753567 713731 48610 5586208 5417673 1979940 1762795 3606268 3654878 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 5213392 300071 4127455 FORENSIC DEBATES, COMPETITIONS, DISTRICT TOURNAMENTS, AND NATIONAL TOURNAMENT. 5213392 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 60 0 1 45 1 1 1 0 0 0 0 0 0 0 0 0 X 13 13 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 1.00 X 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 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 ESTHER OYETUNJI DIRECTOR 1.00 X 0 0 0 JOSH SWARTSEL DIRECTOR 1.00 X 0 0 0 J SCOTT WUNN EXECUTIVE DIRECTOR 40.00 X 273880 0 19532 LAURA STEIN CHIEF FINANCIAL OFFICER 40.00 X 163001 0 12988 AARON HARDY DIRECTOR OF TECHNOLOGY 40.00 X 144906 0 12433 AMY SEIDELMAN ASSISTANT EXECUTIVE DIRECTOR 40.00 X 172245 0 13265 NICOLE WANZER-SERRANO CHIEF ADVANCEMENT OFFICER 40.00 X 165700 0 6130 STEVEN STEIN CHIEF STRATEGY AND GROWTH OFFICER 40.00 X 109095 0 2837 1028827 0 67185 7 0 1 0 VISTA PRODUCTIONS INC 1804 ANACONDA ROAD HARRISONVILLE MO 64701 EVENT PRODUCTION 266647 FGS GLOBAL LLC 909 THIRD AVE 32ND FLOOR NEW YORK NY 10022 STAKEHOLDER STRATEGY 153665 2 2187085 2187085 NATIONAL TOURNAMENT 900099 1446955 1446955 MEMBERSHIP FEES 900099 1259427 1259427 PROGRAMS AND EDUCATION 900099 606160 606160 MAGAZINE AND ADVERTISI 541800 370775 370775 CONFERENCES AND OTHER 900099 163745 163745 3847062 116862 116862 795801 178676 617125 617125 MISC REVENUE 900099 21043 21043 EMPLOYEE RETENTION TAX 900099 13000 13000 34043 6802177 4127455 370775 116862 252047 252047 48024 48024 1311377 983533 262275 65569 1960061 1470045 392013 98003 40783 30587 8157 2039 181498 136124 36299 9075 263266 197450 52653 13163 51875 38906 6225 6744 181215 135912 26209 19094 46673 23337 23336 166715 125036 33343 8336 144276 72138 57710 14428 266631 213305 53326 330081 330081 2339 1170 936 233 45556 22778 18222 4556 37903 18952 15161 3790 CONTRACTED SERVICES 768301 537811 230490 AWARDS 274350 274350 DUES AND SUBSCRIPTIONS 169018 169018 PUBLICATIONS 77118 77118 134460 55670 76526 2264 6753567 5213392 1292881 247294 171193 155031 2899425 2716216 302335 342919 190258 234540 95825 55864 334146 180453 179389 153693 552 552 0 219507 1747231 1539351 5586208 5417673 199151 278024 642932 423790 1137857 1060981 1979940 1762795 X 3005839 3301263 600429 353615 3606268 3654878 5586208 5417673 48610 0 X X 0 1 X 1 0 X 524946 1160252 1745823 2395035 2479460 8305516 2773547 3117873 3014688 3617100 3554687 16077895 3298493 4278125 4760511 6012135 6034147 24383411 6566 19288 6510 5490 6285 44139 78490 831427 1100828 432951 431929 2875625 85056 850715 1107338 438441 438214 2919764 21463647 1554 1026 43760 91382 116862 254584 1554 1026 43760 91382 116862 254584 17925 34546 985428 601402 656115 2295416 3317972 4313697 5789699 6704919 6807124 26933411 0.79690 0.80560 0.00950 0.00630 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25322 16210 9112 308824 164243 144581 153693 ROU ASSET (NET) 689351 GRANTS RECEIVABLE 850000 1539351 MEMBER VOUCHERS 217653 SCHOLARSHIPS PAYABLE 149508 OPERATING LEASE LIABILITY - CURRENT 50190 OPERATING LEASE LIABILITY - NONCURRENT 643630 1060981 X 6980853 178676 178676 6802177 0 6802177 6932243 178676 178676 6753567 0 6753567 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 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 178,676. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD REPORTED ON FORM 990, PART VIII, LINE 10B 178,676. 1 SKIATOOK SPEECH & DRAMA ACCOUNT 355 S OSAGE SKIATOOK OK 74070 5260 0 SUPPORT SPEECH AND DEBATE FUND 1 1 INDIVIDUAL HIGHER EDUCATION SCHOLARSHIPS 128 48024 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 273580 0 300 0 0 0 8216 0 11316 0 293412 0 0 0 LAURA STEIN CHIEF FINANCIAL OFFICER 158641 0 4360 0 0 0 4890 0 8098 0 175989 0 0 0 AARON HARDY DIRECTOR OF TECHNOLOGY 141831 0 3075 0 0 0 4347 0 8086 0 157339 0 0 0 AMY SEIDELMAN ASSISTANT EXECUTIVE DIRECTOR 166860 0 5385 0 0 0 5167 0 8098 0 185510 0 0 0 NICOLE WANZER-SERRANO CHIEF ADVANCEMENT OFFICER 161645 0 4055 0 0 0 4971 0 1159 0 171830 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.