2018-10-15T18:17:19-05:00 2017-12-31 Grant Thornton LLP 1000 WILSON BLVD SUITE 1400 ARLINGTON VA 22209 990 2017-01-01 530196545 National Association for Hearing and Speech Action % SWEE KHAW NATI 3012965700 2200 Research Boulevard Rockville MD 208503289 ARLENE A PIETRANTON PHD CAE PRESIDENT 3012965700 2018-10-12 true MARY TORRETTA P00847851 7038477500 209.220.136.124 54681420182885000141 2018-10-15 P 3E0FA71403D7812DA32398B6533EF22525212515 AA918D8483008E32154F6CC583B06457B9AF9E42 2017 2018-06-14 16:35:46Z JOSEPH CERQUONE 2200 Research Boulevard Rockville MD 208503289 431825 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. 6 3 0 3 0 0 3161 200394 36201 34428 22067 48253 0 0 61429 283075 0 0 0 0 0 0 0 0 0 134886 204929 134886 204929 -73457 78146 2062060 2292844 3906 4574 2058154 2288270 PROMOTION OF THE INTEREST OF PERSONS WITH HEARING, SPEECH, AND LANGUAGE DISABILITIES BY MEANS OF INCREASING PUBLIC UNDERSTANDING AND STIMULATING CONSUMER ADVOCACY. false false 187268 0 34428 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. 187268 true true 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 false true 10 0 true 0 false false false false false false false false false false X 6 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 Joseph Cerquone Executive Director-Part Time 2.0 48.0 X X 0 155918 42488 Arlene A Pietranton PhD President-Part Time, See Sch j 0.5 62.5 X X 0 522656 443685 Lisa Cole Board Member-Part Time 0.35 50.0 X 0 203426 31554 Emily Kinsler Board Member-Part Time 0.25 0.0 X 0 0 0 Benjamin R Kaufman Board Member-Part Time 0.25 0.0 X 0 0 0 Julie Martinez Verhoff Board Member-Part Time 0.25 0.0 X 0 0 0 0 882000 517727 0 false true false NA 0 200000 394 200394 PUBLICATION 511120 34428 34428 34428 50737 50737 0 0 0 0 0 146266 148750 -2484 -2484 -2484 0 0 0 0 0 0 0 0 0 0 283075 34428 48253 0 0 0 0 0 0 0 0 0 0 0 0 10768 10768 0 0 3766 3766 0 0 3325 2500 825 0 0 0 15398 15398 0 28055 28055 2302 2302 0 0 0 SPECIAL PROJECT 123055 123055 PUBLICATION RELATED EXPENSES 16559 16559 MISCELLANEOUS 1701 1701 204929 187268 17661 0 0 0 483229 482281 0 0 313625 200932 0 0 0 0 0 0 49174 44340 14985 23914 0 0 1201047 1541377 0 0 0 0 0 0 0 0 2062060 2292844 3906 4574 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3906 4574 X 1611484 1804688 358686 395598 87984 87984 2058154 2288270 2062060 2292844 78146 151970 X true X false true false X X 1 AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION 530240474 7 true 187267 0 1 187267 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 89% (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 NAHSA DID NOT TRANSFER ANY MONIES TO ASHA DURING THE YEAR. HOWEVER, IF NAHSA WAS TO PROVIDE A GRANT OR OTHER DIRECT SUPPORT TO ASHA, THE MONIES PROVIDED TO ASHA WOULD ONLY BE USED IN FURTHERANCE OF ACTIVIITES WHICH ARE DIRECTLY RELATED TO THE FULFILLMENT OF OUR MISSION. 446670 200000 163088 483582 541014 94344 446670 383009 300000 141995 541014 507904 124895 383009 604664 150000 246760 507904 0.73860 0.18190 0.07950 false false 0 0 X 485598 151970 54319 206289 279309 3766 3766 283075 255482 54319 54319 201163 3766 3766 204929 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 IRC SECTION 501(C)(3), THOUGH IT IS SUBJECT TO TAX ON INCOME UNRELATED TO ITS EXEMPT PURPOSE, UNLESS THAT INCOME IS OTHERWISE EXCLUDED BY THE CODE. THE ASSOCIATION HAS PROCESSES PRESENTLY IN PLACE TO ENSURE THE MAINTENANCE OF ITS TAX-EXEMPT STATUS; TO IDENTIFY AND REPORT UNRELATED INCOME; TO DETERMINE ITS FILING AND TAX OBLIGATIONS IN JURISDICTIONS FOR WHICH IT HAS NEXUS; AND TO IDENTIFY AND EVALUATE OTHER MATTERS THAT MAY BE CONSIDERED TAX POSITIONS. THE TAX YEARS ENDING DECEMBER 31, 2017, 2016, 2015 AND 2014 ARE STILL OPEN TO AUDIT FOR BOTH FEDERAL AND STATE PURPOSES. THE ASSOCIATION HAS DETERMINED THAT THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION FOLLOWS GUIDANCE THAT CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN, INCLUDING ISSUES RELATING TO FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT. THIS GUIDANCE PROVIDES THAT THE TAX EFFECTS FROM AN UNCERTAIN TAX POSITION CAN ONLY BE RECOGNIZED IN THE FINANCIAL STATEMENTS IF THE POSITION IS "MORE-LIKELY-THAN-NOT" TO BE SUSTAINED IF THE POSITION WERE TO BE CHALLENGED BY A TAXING AUTHORITY. THE ASSESSMENT OF THE TAX POSITION IS BASED SOLELY ON THE TECHNICAL MERITS OF THE POSITION, WITHOUT REGARD TO THE LIKELIHOOD THAT THE TAX POSITION MAY BE CHALLENGED. false false false false false false false false false Joseph Cerquone Executive Director-Part Time 0 149175 0 2800 0 3943 0 14032 0 28456 0 198406 0 0 Arlene A Pietranton PhD President-Part Time, See Sch j 0 397556 0 0 0 125100 0 412607 0 31078 0 966341 0 0 Lisa Cole Board Member-Part Time 0 200606 0 0 0 2820 0 18438 0 13116 0 234980 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, AND A DEFINED CONTRIBUTION PLAN FOR ALL OTHER ELIGIBLE EMPLOYEES WHO WERE HIRED ON OR AFTER THAT DATE. FOR DEFINED CONTRIBUTION PLAN PARTICIPANTS, THE VALUE REPORTED REPRESENTS THE ACTUAL EMPLOYER CONTRIBUTIONS MADE ON BEHALF OF EACH REPORTED PARTICIPANT 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. ASHAS 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. MEMBERS OR STOCKHOLDERS WHO MAY ELECT FORM 990, PART VI, SECTION A, LINE 7A NAHSA BOARD IS SELECTED BY THE ASHA BOARD OF DIRECTORS, A RELATED ORGANIZATION. FORM 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 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. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES 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) 07 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 true false false false false false false false false false false true true true true false false