COMMUNICATION HEALTH SUPPORT ASSOCI ATION INC MARYLAND: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization
COMMUNICATION HEALTH SUPPORT ASSOCI ATION INC MARYLAND (EIN 53-0196545)
Tax period
2015-01-01 to 2015-12-31
Filed
2016-11-02
IRS object ID
201623079349301157
Schema version
2015v2.1
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2016-11-02T12:18:13-05:00ReturnTs
Tax Period End2015-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Grant Thornton LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12010 CORPORATE RIDGE SUITE 400AddressLine1Txt
CityMCLEANCityNm
State AbbreviationVAStateAbbreviationCd
ZIP22102ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2015-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN530196545EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1National Association forBusinessNameLine1Txt
Business Name Line2Hearing and Speech ActionBusinessNameLine2Txt
FieldValueIRS element (for citing)
In Care Of% SWEE KHAWInCareOfNm
Business Name ControlNATIBusinessNameControlTxt
Phone3012965700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12200 Research BoulevardAddressLine1Txt
CityRockvilleCityNm
State AbbreviationMDStateAbbreviationCd
ZIP208503289ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonARLENE A PIETRANTON PHD CAEPersonNm
Person TitlePRESIDENTPersonTitleTxt
Phone3012965700PhoneNum
Signature2016-10-28SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer Personmary torrettaPreparerPersonNm
PTINP00847851PTIN
Phone7038477500PhoneNum
FieldValueIRS element (for citing)
Tax2015TaxYr
Build TS2017-02-10 21:41:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerJOSEPH CERQUONEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12200 Research BoulevardAddressLine1Txt
CityRockvilleCityNm
State AbbreviationMDStateAbbreviationCd
ZIP208503289ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,660,110GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressNONEWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1956FormationYr
Legal Domicile StateDCLegalDomicileStateCd
Activity Or MissionPromotion of the interest of persons with hearing, speech, and language disabilities by means of increasing public understanding and stimulating consumer advocacy.ActivityOrMissionDesc
Voting Members Governing Body6VotingMembersGoverningBodyCnt
Voting Members Independent3VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers3TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$2,500PYContributionsGrantsAmt
CY Contributions Grants$302,945CYContributionsGrantsAmt
PY Program Service Revenue$42,249PYProgramServiceRevenueAmt
CY Program Service Revenue$34,807CYProgramServiceRevenueAmt
PY Investment Income$80,199PYInvestmentIncomeAmt
CY Investment Income$68,578CYInvestmentIncomeAmt
PY Other Revenue$0PYOtherRevenueAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$124,948PYTotalRevenueAmt
CY Total Revenue$406,330CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$162,589PYOtherExpensesAmt
CY Other Expenses$192,054CYOtherExpensesAmt
PY Total Expenses$162,589PYTotalExpensesAmt
CY Total Expenses$192,054CYTotalExpensesAmt
PY Revenues Less Expenses-$37,641PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$214,276CYRevenuesLessExpensesAmt
Total Assets BOY$1,969,530TotalAssetsBOYAmt
Total Assets EOY$2,093,095TotalAssetsEOYAmt
Total Liabilities BOY$22,056TotalLiabilitiesBOYAmt
Total Liabilities EOY$16,853TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,947,474NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,076,242NetAssetsOrFundBalancesEOYAmt
MissionPROMOTION OF THE INTEREST OF PERSONS WITH HEARING, SPEECH, AND LANGUAGE DISABILITIES BY MEANS OF INCREASING PUBLIC UNDERSTANDING AND STIMULATING CONSUMER ADVOCACY.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$156,064ExpenseAmt
Revenue$34,807RevenueAmt
DescTo 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.Desc
Total Program Service Expenses$156,064TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Temp Or Permanent EndowmentsYes (true)TempOrPermanentEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With Officer EntfalseBusinessRlnWithOfficerEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members6GoverningBodyVotingMembersCnt
Independent Voting Member3IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSWEE KHAWPersonNm
Phone3012965700PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12200 RESEARCH BOULEVARDAddressLine1Txt
CityRockvilleCityNm
State AbbreviationMDStateAbbreviationCd
ZIP208503289ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (7 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Joseph Cerqoune
Executive Director-Part Time2.048.0Yes (X)Yes (X)$0$150,932$25,688
Arlene A Pietranton PhD
President-Part Time0.562.5Yes (X)Yes (X)$0$448,308$237,990
Lisa Cole
Board Member-Part Time0.050.0Yes (X)$0$121,598$7,395
Emily Kinsler
Board Member-Part Time0.250.0Yes (X)$0$0$0
Arianna Kelly
Board Member-Part Time0.250.0Yes (X)$0$0$0
Anna Gilmore-Hall
Board Member-Part Time0.250.0Yes (X)$0$0$0
Martin J Rome
Board Member-PT (to 1/13/15)0.00.0Yes (X)$0$41,518$38
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$762,356TotReportableCompRltdOrgAmt
Total Other Compensation$271,111TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

FieldValueIRS element (for citing)
PersonNAPersonNm
FieldValueIRS element (for citing)
Contractor AddressContractorAddress
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Related Organizations$300,000RelatedOrganizationsAmt
All Other Contributions$2,945AllOtherContributionsAmt
Total Contributions$302,945TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescPUBLICATIONDesc
Business511120BusinessCd
Total Revenue Column$34,807TotalRevenueColumnAmt
Related Or Exempt Func Income$34,807RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$34,807TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$30,589TotalRevenueColumnAmt
Exclusion$30,589ExclusionAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt
Personal$0PersonalAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$1,291,769SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$1,253,780SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$37,989SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$37,989TotalRevenueColumnAmt
Exclusion$37,989ExclusionAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt
FieldValueIRS element (for citing)
Other Revenue Total$0OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$406,330TotalRevenueColumnAmt
Related Or Exempt Func Income$34,807RelatedOrExemptFuncIncomeAmt
Exclusion$68,578ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Foreign Grants ForeignGrantsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Benefits To Members BenefitsToMembersGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Comp Disqual Persons CompDisqualPersonsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$9,900TotalAmt
Management And General$9,900ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$10,581TotalAmt
Program Services$10,542ProgramServicesAmt
Management And General$39ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Royalties RoyaltiesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$13,225TotalAmt
Program Services$4,265ProgramServicesAmt
Management And General$8,960ManagementAndGeneralAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$42,062TotalAmt
Program Services$26,387ProgramServicesAmt
Management And General$15,675ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$1,416TotalAmt
Management And General$1,416ManagementAndGeneralAmt

Payments To Affiliates PaymentsToAffiliatesGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
SPECIAL PROJECT$100,801$100,801
PUBLICATION RELATED EXPENSES$12,560$12,560
MISCELLANEOUS$1,509$1,509

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$192,054TotalAmt
Program Services$156,064ProgramServicesAmt
Management And General$35,990ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$251,575BOYAmt
EOY$476,055EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$390,404BOYAmt
EOY$300,000EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

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BOY$0BOYAmt
EOY$0EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

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BOY$0BOYAmt
EOY$0EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

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BOY$0BOYAmt
EOY$0EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

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BOY$34,361BOYAmt
EOY$32,256EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,424BOYAmt
EOY$20,017EOYAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

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BOY$0BOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,280,766BOYAmt
EOY$1,264,767EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Intangible Assets IntangibleAssetsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,969,530BOYAmt
EOY$2,093,095EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$22,056BOYAmt
EOY$16,853EOYAmt

Grants Payable GrantsPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Tax Exempt Bond Liabilities TaxExemptBondLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Loans From Officers Directors LoansFromOfficersDirectorsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
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Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$22,056BOYAmt
EOY$16,853EOYAmt
FieldValueIRS element (for citing)
Organization Follows SFAS117Yes (X)OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,564,465BOYAmt
EOY$1,535,228EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$295,025BOYAmt
EOY$453,030EOYAmt

Permanently Rstr Net Assets PermanentlyRstrNetAssetsGrp

FieldValueIRS element (for citing)
BOY$87,984BOYAmt
EOY$87,984EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,947,474BOYAmt
EOY$2,076,242EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,969,530BOYAmt
EOY$2,093,095EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$214,276ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$85,508NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Supporting Organization509a3Yes (X)SupportingOrganization509a3Ind
Supporting Org Type1Yes (X)SupportingOrgType1Ind
Supported Organizations1SupportedOrganizationsCnt

Supported Org Information SupportedOrgInformationGrp

Supported Organization Name SupportedOrganizationName

FieldValueIRS element (for citing)
Business Name Line1AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATIONBusinessNameLine1Txt
FieldValueIRS element (for citing)
EIN530240474EIN
Organization Type6OrganizationTypeCd
Governing Document ListedYes (true)GoverningDocumentListedInd
Support$156,064SupportAmt
Other Support$0OtherSupportAmt
FieldValueIRS element (for citing)
Supported Organizations Total1SupportedOrganizationsTotalCnt
Support Sum$156,064SupportSumAmt

Form990 Sch A Supporting Org Form990SchASupportingOrgGrp

FieldValueIRS element (for citing)
Listed By Name Governing DocYes (true)ListedByNameGoverningDocInd
Suprt Org No IRS DeterminationfalseSuprtOrgNoIRSDeterminationInd
Supported Org Section C456Yes (true)SupportedOrgSectionC456Ind
Supported Org QualifiedYes (true)SupportedOrgQualifiedInd
Suprt Exclusively Sec170c2 BYes (true)SuprtExclusivelySec170c2BInd
Supported Org Not Organized USfalseSupportedOrgNotOrganizedUSInd
Organization Change Suprt OrgfalseOrganizationChangeSuprtOrgInd
Support Non Supported OrgfalseSupportNonSupportedOrgInd
Payment Substantial ContribtrfalsePaymentSubstantialContribtrInd
Loan Disqualified PersonfalseLoanDisqualifiedPersonInd
Controlled Disqualified PrsnfalseControlledDisqualifiedPrsnInd
Disqualified Prsn Controll IntfalseDisqualifiedPrsnControllIntInd
Disqualified Prsn Ownr IntfalseDisqualifiedPrsnOwnrIntInd
Excess Business Holdings RulesfalseExcessBusinessHoldingsRulesInd
Contribution ControllerfalseContributionControllerInd
Contribution FamilyfalseContributionFamilyInd
Contribution35 ControlledfalseContribution35ControlledInd

Form990 Sch A Type1 Suprt Org Form990SchAType1SuprtOrgGrp

FieldValueIRS element (for citing)
Power Appoint Majority Dir TrstYes (true)PowerAppointMajorityDirTrstInd
Operate Benefit Non Suprt OrgfalseOperateBenefitNonSuprtOrgInd

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePublic Support Tests for Supported OrganizationsFormAndLineReferenceDesc
ExplanationSchedule 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.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Art Public Exhibition AmountsArtPublicExhibitionAmountsGrp
Held Works ArtHeldWorksArtGrp
Agent Trustee EtcfalseAgentTrusteeEtcInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$383,009BeginningYearBalanceAmt
Contributions$300,000ContributionsAmt
Other Expenditures$141,995OtherExpendituresAmt
End Year Balance$541,014EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$507,904BeginningYearBalanceAmt
Other Expenditures$124,895OtherExpendituresAmt
End Year Balance$383,009EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$604,664BeginningYearBalanceAmt
Contributions$150,000ContributionsAmt
Other Expenditures$246,760OtherExpendituresAmt
End Year Balance$507,904EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$385,721BeginningYearBalanceAmt
Contributions$400,000ContributionsAmt
Other Expenditures$181,057OtherExpendituresAmt
End Year Balance$604,664EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$604,964BeginningYearBalanceAmt
Other Expenditures$219,243OtherExpendituresAmt
End Year Balance$385,721EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.16260PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.83740TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgfalseEndowmentsHeldUnrelatedOrgInd
Endowments Held Related OrgfalseEndowmentsHeldRelatedOrgInd
LandLandGrp
BuildingsBuildingsGrp
Leasehold ImprovementsLeaseholdImprovementsGrp
EquipmentEquipmentGrp
Other Land BuildingsOtherLandBuildingsGrp
Federal Income Tax Liability$0FederalIncomeTaxLiabilityAmt
Total Liability$0TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$368,448TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$85,508NetUnrealizedGainsInvstAmt
Donated Services And Use Fclts$47,626DonatedServicesAndUseFcltsAmt
Revenue Not Reported-$37,882RevenueNotReportedAmt
Revenue Subtotal$406,330RevenueSubtotalAmt
Total Revenue Per Form990$406,330TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$239,680TotExpnsEtcAuditedFinclStmtAmt
Donated Services Use Fclts$47,626DonatedServicesUseFcltsAmt
Expenses Not Reported$47,626ExpensesNotReportedAmt
Expenses Subtotal$192,054ExpensesSubtotalAmt
Total Expenses Per Form990$192,054TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
INTENDED USES OF ENDOWMENT FUNDSSchedule 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 POSITION (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, 2015, 2014, 2013 and 2012 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. The adoption of ASC 740-10 did not have a material impact on the Associations financial statements, as management determined that there are no uncertain tax positions within its financial statements.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (2 entries)

TitleTitleTxtBase Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
Joseph Cerqoune
Executive Director-Part Time$0$139,380$0$2,410$0$9,142$0$0$0$25,688$0$176,620$0$0
Arlene A Pietranton PhD
President-Part Time$0$347,859$0$0$0$100,449$0$209,710$0$28,280$0$686,298$0$0

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceRETIREMENT AND OTHER DEFERRED COMPENSATIONFormAndLineReferenceDesc
ExplanationPART II, LINE 1, COLUMN C ASHA HAS A DEFINED BENEFIT RETIREMENT PLAN COVERING MOST EMPLOYEES HIRED BEFORE JANUARY 1, 2003, AND A DEFINED CONTRIBUTION (DC) PLAN FOR OTHER ELIGIBLE EMPLOYEES HIRED ON OR AFTER THE DATE. THE DEFINED BENEFIT PLAN IS BASED ON THE ACTUARIAL CALCULATION OF THE CHANGE IN THE LUMP SUM VALUE OF ACCRUED BENEFIT.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
MEMBERS OR STOCKHOLDERS WHO MAY ELECTForm 990, Part VI, Line 7a NAHSA BOARD IS SELECTED BY THE ASHA BOARD OF DIRECTORS, A RELATED ORGANIZATION.
FORM 990 REVIEW PROCESSForm 990, Part VI, 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 POLICYForm 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 COMPENSATIONPART 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 PUBLICFORM 990, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, conflict of interest policy, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (4 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationIndPublic Charity StatusPublicCharityStatusTxt
AMERICAN SPEECH-LANGUAGE-HEARING ASSN
2200 Research BoulevardRockvilleMD20850530240474MEMBERSHIPKS501(C)(6)NAfalse
AMERICAN SPEECH-LANGUAGE-HEARING FOUND
2200 Research BoulevardRockvilleMD20850526055761EDUCATIONALMD501(C)(3)ASHAfalse07
National Student Speech Language Hearing
2200 Research BoulevardRockvilleMD20850520976011EDUCATIONALMD501(C)(3)ASHAfalse11-A
ASHA Political Action Committee
2200 Research BoulevardRockvilleMD20850521515473POLITICALMD527ASHAfalse
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgYes (true)GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgfalseLoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgfalseRentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1American Speech-Hearing-Language AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypecTransactionTypeTxt
Involved$300,000InvolvedAmt
Method Of Amount DeterminationFMVMethodOfAmountDeterminationTxt

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