2015-02-06T08:15:53-06:00 2014-06-30 420714325 MCGLADREY LLP 1861 INTERNATIONAL DRIVE SUITE 400 MCLEAN VA 22102 990 2013-07-01 237067770 AMERICAN ACADEMY OF PHYSICIAN ASSISTANTS INC AMER 7038362272 2318 MILL RD SUITE 1300 NO 1300 ALEXANDRIA VA 22314 JENNIFER DORN CEO 7038362272 2015-02-05 1 YONG ZHANG CPA P01249785 7033366400 2013 2016-02-25 16:41:14Z JENNIFER DORN 2318 MILL RD SUITE 1300 NO 1300 ALEXANDRIA VA 22314 34776128 0 X WWW.AAPA.ORG X 1968 VA TO ENSURE THE PROFESSIONAL GROWTH, PERSONAL EXCELLENCE, AND RECOGNITION OF PAS. 13 13 119 581 222272 0 2294402 959445 14974602 14949101 699192 398766 3207922 3219804 21176118 19527116 360522 269332 0 0 8248707 9514621 0 0 0 12592769 11191204 21201998 20975157 -25880 -1448041 23463176 23853548 12887388 14030076 10575788 9823472 TO ENSURE THE PROFESSIONAL GROWTH, PERSONAL EXCELLENCE, AND RECOGNITION OF PAS, AND TO SUPPORT EFFORTS TO ENABLE THEM TO IMPROVE THE QUALITY, ACCESSIBILITY, AND COST-EFFECTIVENESS OF PATIENT-CENTERED HEALTH CARE. 0 0 THE PROMOTION OF QUALITY, COST-EFFECTIVE AND ACCESSIBLE HEALTH CARE, AS WELL AS THE PROFESSIONAL AND PERSONAL DEVELOPMENT OF PAS. 0 1 0 1 0 0 0 0 0 1 0 0 0 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 1 1 1 0 1 114 0 1 119 1 1 1 0 0 0 1 1 0 X 13 13 0 0 0 0 1 1 1 1 1 0 1 1 1 1 1 1 1 1 1 0 0 X X MELAKU ALITO 7038362272 2318 MILL RD SUITE 1300 NO 1300 ALEXANDRIA VA 22314 LAWRENCE HERMAN PAST PRESIDENT/BOARD CHAIR 2.00 X X 15292 0 0 JOHN MCGINNITY PRESIDENT ELECT 2.00 X X 4141 0 0 L GAIL CURTIS VICE PRESIDENT/SPEAKER OF THE HOUSE 2.00 X X 0 0 0 JEFFREY KATZ PRESIDENT ELECT 2.00 X X 0 0 0 JOSANNE PAGEL SECRETARY-TREASURER 2.00 X X 0 0 0 DAVID I JACKSON FIRST VICE SPEAKER 2.00 X 0 0 0 WILLIAM T REYNOLDS JR SECOND VICE SPEAKER 2.00 X 0 0 0 MICHAEL CLYDE DOLL DIRECTOR-AT-LARGE 2.00 X 3124 0 0 ALAN BYBEE DIRECTOR-AT-LARGE 2.00 X 912 0 0 DIANE BRUESSOW DIRECTOR AT LARGE 2.00 X 0 0 0 LAUREN G DOBBS DIRECTOR AT LARGE 2.00 X 0 0 0 DANIEL L O'DONOGHUE DIRECTOR AT LARGE 2.00 X 0 0 0 MELISSA RICKER STUDENT DIRECTOR 2.00 X 0 0 0 JENNIFER DORN CEO 40.00 X 383882 0 31413 SHYAMSUNDER DESIGAN CFO 40.00 X 178716 0 19664 LISA GABLES CDO 40.00 X 183111 0 17962 ANN DAVIS VP CONSTIUENT ORGANIZATION OUTREACH AND ADVOCACY 40.00 X 162902 0 36282 MICHAEL SAXTON SR. VP/CLO 40.00 X 182601 0 8139 ELIZABETH BUSH SR. VP OF MEMBER VALUE AND RESEARCH 40.00 X 190804 0 12853 MICHAEL POWE VP REIMBURSEMENT & PROFESSIONAL ADVOCACY 40.00 X 162049 0 21949 1467534 0 148262 18 0 1 0 FREEMAN AUDIO VISUAL SOLUTIONS P O BOX 65 DALLAS TX 752650519 MEETING AUDIO VISUAL 692344 MEDICAL LOGIX 1313 NEW VIRGINIA RD DOWNINGTOWN PA 19335 CLINICAL DIALOGUE & ECASE CHALLENGE PROG 481259 DATA IMPACT SOLUTIONS LLC 42438 LONGACRE DRIVE CHANTILLY VA 20152 MEMBERSHIP DATABASE & IT SUPPORT 370205 CONVENTUS MEDIA 55 FERNCROFT RD DANVERS MA 01923 EXHIBIT MANAGEMENT 366679 AMERICAN TECHNOLOGY SERVICES 2751 PROSPERITY AVE FAIRFAX VA 22031 IT SUPPORT SERVICES 303020 21 89762 869683 959445 MEMBERSHIP DUES 900099 9487677 9487677 MEETING/CONVENTION 900099 4461260 3649806 19250 792204 PROGRAM SERVICES 900099 650523 650523 PUBLICATION 541800 203022 203022 SPONSORSHIPS 900099 146619 146619 14949101 293472 293472 3173823 3173823 157403 196885 -39482 -39482 -39482 10865158 4207944 10201859 4765949 663299 -558005 105294 105294 114831 84319 30512 30512 MAILING LIST 900099 44680 44680 OTHER INCOME 900099 10271 10271 54951 19527116 13818518 222272 4526881 X 258632 10700 637144 7147154 190327 931144 608852 291467 30450 264030 5722 3536112 49332 534117 647897 1149522 639216 1762622 51213 503962 68032 PRINTING 594308 DUES & SUB 461328 HONORARIA 105050 STAFF DEVELOPMENT 85822 411002 20975157 1805641 622587 775860 1095049 390013 369754 6237917 3366416 7311569 2871501 12828954 18551165 351139 343492 23463176 23853548 3089644 2723953 6206241 7028900 3591503 4277223 12887388 14030076 X 10132915 9677472 442873 146000 10575788 9823472 23463176 23853548 -1448041 695725 0 X X 0 1 X 1 0 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 9487677 264030 264030 509488 -245458 1862759 1074092 788667 3910379 2254774 1655605 464779 37550 427229 2871501 DEFERRED COMPENSATION 282978 DEFERRED RENT 3145398 LINE OF CREDIT 500000 SECURITY DEPOSIT 12798 CAPITAL LEASE OBLIGATIONS 336049 4277223 X 21080203 695725 18153 839209 1553087 19527116 0 19527116 21832519 18153 839209 857362 20975157 0 20975157 PART X, LINE 2: THE ACADEMY ADOPTED THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES (FASB ASC TOPIC 740-10), 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 GUIDANCE, THE ACADEMY 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. 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. MANAGEMENT EVALUATED THE ACADEMY'S TAX POSITIONS AND CONCLUDED THAT THE ACADEMY HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. THE ACADEMY FILES INCOME TAX RETURNS IN THE U.S. FEDERAL JURISDICTION. GENERALLY, THE ACADEMY IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2011. PART XI, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD AT LINE 10B 84,319. LOSS ON DISPOSAL OF FIXED ASSETS 558,005. RENTAL EXPENSES AT LINE 6B 196,885. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD AT LINE 10B 84,319. LOSS ON DISPOSAL OF FIXED ASSETS 558,005. RENTAL EXPENSES AT LINE 6B 196,885. 1 MISSOURI ACADEMY OF PA'S 2415 WESTWOOD AVENUE SUITE B RICHMOND VA 23230 431128077 501(C)(6) 8000 TO FURTHER ADVOCACY EFFORTS. MISSISSIPPI ACADEMY OF PA'S 1010 DESTINY COVE BRANDON MS 39042 640648490 501(C)(6) 18000 TO FURTHER ADVOCACY EFFORTS. ASSOCIATION OF PHYSICIAN ASSISTANTS IN ONCOLOGY 222 S WESTMONTE DR SUITE 101 ALTAMONTE SPRINGS FL 32714 432093609 501(C)(6) 20000 TO SUPPORT SESSIONS AND WORKSHOPS FOR VARIOUS CONTINUING MEDICATION EDUCATION TOPICS. CALIFORNIA ACADEMY OF PA'S 2318 S FAIRVIEW ST SANTA ANA CA 92704 942565283 501(C)(6) 7000 TO SUPPORT SESSIONS AND WORKSHOPS FOR VARIOUS CONTINUING MEDICATION EDUCATION TOPICS. FLORIDA ACADEMY OF PA 222 S WESTMONTE DR SUITE 101 ALTAMONTE SPRINGS FL 32714 510191642 501(C)(6) 7000 TO SUPPORT SESSIONS AND WORKSHOPS FOR VARIOUS CONTINUING MEDICATION EDUCATION TOPICS. 0 5 AWARDS/SCHOLARSHIPS 17 10700 SAAAPA ORAL HEALTH CHAMPIONS SCHOLARSHIP PART I, LINE 2: CHAPTER GRANT: AAPA SUBMITS GRANT REQUESTS ON BEHALF OF A CONSTITUENT ORGANIZATION (CO). A MEMO OF UNDERSTANDING (MOU) IS SIGNED THAT OUTLINES THE RESPONSIBILITY OF EACH. REQUESTS ARE SENT TO ORGANIZATIONS THAT PROVIDE FUNDS IN AREAS THAT CORRESPOND TO COS' EDUCATIONAL PROGRAMS. ONCE THE GRANT IS APPROVED, THE PAYMENT IS FIRST MADE THROUGH AAPA, WHICH COLLECTS AND DISBURSES FUNDS TO THE CO PER MOU AND MARKS THE RECEIPTS AND DISBURSEMENTS AS "CHAPTER GRANTS" IN AAPA'S DATABASE. AFTER THE CO'S EDUCATIONAL CONFERENCE, COS WORK WITH AN EXTERNAL CONSULTANT TO PROVIDE DOCUMENTATION THAT IS REQUIRED FOR RECONCILIATION WITH THE SPONSORING ORGANIZATION. STIPEND: COS THAT PROVIDE THE EDUCATION CONFERENCE COMPLETE A LETTER OF AGREEMENT (LOA) WITH AAPA. THE LOA SPELLS OUT THE CONDITIONS TO BE MET TO QUALITY FOR THE STIPEND. ONCE THE PROGRAM IS HELD, THE CO SUBMITS A COMPLETED EVALUATION FORM AND OTHER DOCUMENTATION TO AAPA TO RECEIVE THE STIPEND. STATE TECHNICAL ASSISTANCE GRANT: STATE CHAPTERS SUBMITS REQUEST TO AAPA. THE REQUEST IS APPROVED BY THE AAPA SVP AND A MOU DESCRIBING THE CONDITION OF THE GRANT IS SIGNED WITH THE STATE CHAPTER. AAPA STAFF MONITORS THE STATE CHAPTER'S PROJECTS TO ENSURE THAT THE FUNDS ARE USED AS AGREED TO AND THE BOARD RECEIVES QUARTERLY REPORTS ON THE AWARDS. VARIOUS AWARDS: SELECTED BY A COMMITTEE BASED ON A SET LIST OF CRITERIA AND RATINGS. CONTRIBUTIONS: BUDGETED AND APPROVED BY THE BOARD. X 1 1 X X X X 0 0 0 JENNIFER DORN CEO 331105 0 47946 0 4831 0 11354 0 20059 0 415295 0 0 0 SHYAMSUNDER DESIGAN CFO 178164 0 0 0 552 0 7347 0 12317 0 198380 0 0 0 LISA GABLES CDO 182301 0 0 0 810 0 7212 0 10750 0 201073 0 0 0 ANN DAVIS VP CONSTIUENT ORGANIZATION OUTREACH 161472 0 0 0 1430 0 6031 0 30251 0 199184 0 0 0 MICHAEL SAXTON SR. VP/CLO 180279 0 0 0 2322 0 7067 0 1072 0 190740 0 0 0 ELIZABETH BUSH SR. VP OF MEMBER VALUE AND RESEARCH 188482 0 0 0 2322 0 7461 0 5392 0 203657 0 0 0 MICHAEL POWE VP REIMBURSEMENT & PROFESSIONAL ADVO 159727 0 0 0 2322 0 1611 0 20338 0 183998 0 0 0 PART I, LINE 1A THE FOLLOWING EMPLOYEES RECIEVED GYM/HEALTH/SOCIAL CLUB MEMBERSHIP DURING THE YEAR, WHICH ARE NONTAXABLE BENEFITS: JENNIFER DORN: $3,009 ELIZABETH BUSH: $659 FORM 990, PART VI, SECTION A, LINE 6 THE ORGANIZATION HAS THE FOLLOWING MEMBERS: FELLOW MEMBERS. A FELLOW MEMBER SHALL BE A PHYSICIAN ASSISTANT WHO IS A GRADUATE OF A PHYSICIAN ASSISTANT PROGRAM ACCREDITED BY THE ACCREDITATION REVIEW COMMISSION ON EDUCATION FOR THE PHYSICIAN ASSISTANT (ARC-PA), OR BY ONE OF ITS PREDECESSOR AGENCIES (COMMITTEE ON ALLIED HEALTH EDUCATION AND ACCREDITATION [CAHEA], COMMISSION ON ACCREDITATION OF ALLIED HEALTH EDUCATION PROGRAMS [CAAHEP]) OR WHO HAS PASSED THE PHYSICIAN ASSISTANT NATIONAL CERTIFYING EXAMINATION (PANCE) ADMINISTERED BY THE NATIONAL COMMISSION ON CERTIFICATION OF PHYSICIAN ASSISTANTS (NCCPA) OR AN EXAMINATION ADMINISTERED BY ANOTHER AGENCY APPROVED BY THE ACADEMY. FELLOW MEMBERS MUST SATISFY SUCH CONTINUING MEDICAL AND/OR MEDICALLY RELATED EDUCATIONAL REQUIREMENTS AS MAY BE PRESCRIBED BY THE ACADEMY. NON-CLINICAL FELLOW MEMBERS WILL NOT BE REQUIRED TO MAINTAIN CONTINUING MEDICAL EDUCATION (CME). FELLOW MEMBERS SHALL VOTE FOR ACADEMY OFFICERS AND DIRECTORS WITH THE EXCEPTION OF THE VICE PRESIDENT AND STUDENT DIRECTOR, AND SHALL BE ELIGIBLE TO HOLD OFFICE. STUDENT MEMBERS. A STUDENT MEMBER IS AN INDIVIDUAL WHO IS ENROLLED IN AN ARC-PA OR SUCCESSOR AGENCY APPROVED PHYSICIAN ASSISTANT PROGRAM. EXCEPT AS OTHERWISE PROVIDED IN THESE BYLAWS WITH RESPECT TO THE ELECTION OF THE STUDENT DIRECTOR, STUDENT MEMBERS SHALL NOT HAVE THE PRIVILEGE TO VOTE OR HOLD OFFICE. NOTWITHSTANDING THE PRECEDING SENTENCE, ONE STUDENT SHALL BE ELECTED BY HIS/HER PEERS TO SIT ON THE BOARD OF DIRECTORS AND THIS STUDENT DIRECTOR SHALL HAVE AND ENJOY ALL RIGHTS AND PRIVILEGES OF ANY OTHER MEMBER OF SUCH BOARD. AFFILIATE MEMBERS. AFFILIATE MEMBERS SHALL CONSIST OF INDIVIDUALS APPROVED BY THE MEMBERSHIP DIVISION OF THE NATIONAL OFFICE FROM THE HEALTH PROFESSIONS WHO DESIRE TO ASSOCIATE WITH THE ACADEMY. AFFILIATE MEMBERS SHALL BE ENTITLED TO THE PRIVILEGES OF THE FLOOR, BUT SHALL NOT BE ENTITLED TO VOTE OR TO HOLD OFFICE. SUSTAINING MEMBERS. SUSTAINING MEMBERS SHALL CONSIST OF ARC-PA, CAHEA, CAAHEP OR SUCCESSOR AGENCY APPROVED PHYSICIAN ASSISTANT PROGRAM GRADUATES WHO HAVE CHOSEN NOT TO ACTIVELY PRACTICE IN THE PROFESSION AND OPT TO BE CLASSIFIED AS SUSTAINING MEMBERS. SUSTAINING MEMBERS SHALL BE ENTITLED TO PRIVILEGES OF THE FLOOR, BUT SHALL NOT BE ENTITLED TO VOTE OR HOLD OFFICE. PHYSICIAN MEMBERS. PHYSICIAN MEMBERS SHALL CONSIST OF LICENSED PHYSICIANS WHO DESIRE TO ASSOCIATE WITH THE ACADEMY. PHYSICIAN MEMBERS SHALL BE ENTITLED TO THE PRIVILEGES OF THE FLOOR, BUT SHALL NOT BE ENTITLED TO VOTE OR HOLD OFFICE. ASSOCIATE MEMBERS. ASSOCIATE MEMBERS SHALL CONSIST OF REPRESENTATIVES OF BUSINESSES ENGAGED IN SELLING PRODUCTS OR SERVICES TO PAS OR INDIVIDUALS EMPLOYED BY GOVERNMENT AGENCIES WHO DO NOT QUALIFY FOR ANY OTHER MEMBERSHIP CATEGORY. ASSOCIATE MEMBERS ARE NOT ENTITLED TO THE PRIVILEGES OF THE FLOOR, TO VOTE, OR TO HOLD OFFICE. HONORARY MEMBERS. HONORARY MEMBERSHIP MAY BE CONFERRED BY THE ACADEMY UPON NON-PHYSICIAN ASSISTANTS WHO HAVE RENDERED DISTINGUISHED SERVICE TO THE PHYSICIAN ASSISTANT PROFESSION. HONORARY MEMBERS SHALL HAVE ALL THE RIGHTS AND PRIVILEGES OF THE ACADEMY WITH THE EXCEPTION OF VOTING, HOLDING OFFICE, AND/OR CHAIRING COMMISSIONS OR WORK GROUPS. ALL HONORARY MEMBERS SHALL BE EXEMPT FROM THE PAYMENT OF DUES. RETIRED MEMBERS. A RETIRED MEMBER SHALL BE A PHYSICIAN ASSISTANT WHO IS A FORMER FELLOW MEMBER WHO HAS CHOSEN TO RETIRE FROM THE PROFESSION, AND OPTS TO BE CLASSIFIED AS A RETIRED MEMBER. RETIRED MEMBERS SHALL BE ENTITLED TO PRIVILEGES OF THE FLOOR, BUT SHALL NOT BE ENTITLED TO VOTE OR HOLD OFFICE. FORM 990, PART VI, SECTION A, LINE 7A THE GOVERNANCE COMMISSION SHALL DETERMINE THE PROCEDURES FOR THE ELECTION OF ACADEMY OFFICERS AND DIRECTORS-AT-LARGE, INCLUDING THE DATES FOR DISTRIBUTION AND RETURN OF BALLOTS, SUBJECT TO THE REQUIREMENTS OF THE NORTH CAROLINA NONPROFIT CORPORATION ACT. VOTING SHALL BE BY MAIL OR ELECTRONIC BALLOTS. THE ACADEMY STAFF SHALL MANAGE THE BALLOT DISTRIBUTION. FOR ALL POSITIONS OTHER THAN THE STUDENT DIRECTOR, HOUSE OFFICER, AND NOMINATING WORK GROUP POSITIONS, ELIGIBLE VOTERS ARE FELLOW MEMBERS LISTED ON THE ACADEMY MEMBERSHIP ROSTER AS OF THE DATE THAT IS FIFTEEN (15) DAYS BEFORE THE ELECTION. FORM 990, PART VI, SECTION A, LINE 7B TO BE ADOPTED, AN AMENDMENT TO THE BYLAWS SHALL BE APPROVED BY THE BOARD OF DIRECTORS AND BY A TWO-THIRDS VOTE OF ALL DELEGATES PRESENT AND VOTING OF THE HOUSE OF DELEGATES. THE HOUSE OF DELEGATES SHALL REPRESENT THE INTERESTS OF THE MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11 THE 990 IS PROVIDED TO THE AAPA FINANCE COMMITTEE AND GOVERNING BODY FOR INSPECTION BEFORE FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANNUAL CONFLICT OF INTEREST STATEMENTS WERE COLLECTED FOR ALL BOARD MEMBERS AND SENIOR VICE PRESIDENTS. FORM 990, PART VI, SECTION B, LINE 15A AAPA USES QUATT ASSOCIATES TO SURVEY THE MARKET FOR THE APPROPRIATE COMPENSATION FOR OUR STAFFS INCLUDING THE CEO. THE AAPA BOARD APPROVES THE CEO'S COMPENSATION BASED ON THE RESULTS OF SALARY SURVEY AND PERFORMANCE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES DOCUMENTS AVAILABLE TO THE PUBLIC BY KEEPING A PUBLIC INSPECTION 990 ON FILE AT THE HEADQUARTERS OFFICE AFTER IT HAS BEEN COMPLETED AND FILED WITH IRS. AAPA ALSO PUTS AN ELECTRONIC COPY OF GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS IN THEIR DIGITAL LIBRARY AND AAPA WEBSITE FOR PUBLIC INSPECTION PURPOSE. FORM 990, PART IX, LINE 11G PROFESSIONAL SERVICES 2,876,936. COMMISSIONS & FEES 386,883. SUBCONTRACTOR 272,293. FORM 990, PART XII, LINE 2C THE PROCESS FOR OVERSEEING THE AUDIT OF THE FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT THAT AUDITED THE FINANCIAL STATEMENTS HAS BEEN CONSISTENT WITH PRIOR YEARS. PHYSICIAN ASSISTANT FOUNDATION OF THE AAPA 2318 MILL ROAD ALEXANDRIA VA 22314 541071370 EMPOWERS THE PA PROFESSION TO IMPACT THE HEALTH AND WELLNESS OF THE COMMUNIT VA 501(C)(3) LINE 11A, I AMERICAN ACADEMY OF PHYSICIAN ASSISTANTS 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 PHYSICIAN ASSISTANT FOUNDATION Q 329594 CASH PHYSICIAN ASSISTANT FOUNDATION S 80000 CASH