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        <FormAndLineReferenceDesc>Intended Uses of Endowment Funds</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule D, Part V, Line 4 To promote interest of persons with hearing, speech and language problems by increasing public understanding and stimulating consumer advocacy.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Liability for Uncertain Tax Position (ASC 740)</FormAndLineReferenceDesc>
        <ExplanationTxt>Schedule D, Part X, Line 2 The Association is exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code, except for any unrelated business income. No unrelated business income was generated during 2013, and accordingly, no provision for income taxes is reflected in the accompanying financial statements. The association recognizes or derecognizes tax positions on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. The association does not believe it has any material uncertain tax positions.</ExplanationTxt>
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        <PersonNm>Arlene A Pietranton PhD</PersonNm>
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      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>Marty J Rome</PersonNm>
        <TitleTxt>Board Member-Part Time</TitleTxt>
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        <FormAndLineReferenceDesc>Retirement and Other Deferred Compensation</FormAndLineReferenceDesc>
        <ExplanationTxt>Part II, Line 1, Column C ASHA has a defined benefit (DB) 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>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Significant Change in to organizing bylaws</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Line 4 At its October 1, 2013, meeting, the NAHSA Board approved a set of revised bylaws in the interest of having updated bylaws that reflect NAHSA's present-day role, direction, and operations. The old bylaws stated that the number of Directors comprising the Board of Directors shall set at five(5). The number of Directors may be increased or decreased from time to time by majority vote of the ASHA Board, but not below three (3) and not more than eight (8) Directors. Members or Stockholders Who May Elect Form 990, Part VI, Line 7a NAHSA Board is selected by the ASHA Board of directors, a related organization.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 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. Governance Policies Form 990, Part VI, Section B, Lines 12, 13, 14 In 2012, NAHSA's Board implemented a Code of personal and Professional Conduct Policy, a Conflict of Interest Policy, and a written Whistleblower Policy. NAHSA's board also adopted and implemented a written retention and destruction policy in 2013. 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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Determination of Compensation</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
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        <FormAndLineReferenceDesc>How Documents are Made Available to the Public</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990, Part VI, Line 19 The organization makes its governing documents and financial statements available to the public upon request.</ExplanationTxt>
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