2024-04-12T13:07:44-05:00 2023-05-31 420714325 RSM US LLP 919 EAST MAIN STREET SUITE 1800 RICHMOND VA 23219 990 2022-06-01 237333380 AMERICAN HEALTH LAW ASSOCIATION AMER 2028331100 1099 14TH NW STE 925 WASHINGTON DC 20005 DAVID S CADE CHIEF EXECUTIVE OFFICER 2028331100 2024-04-12 1 DAVID CADE 999009999 1 MEREDITH BELL P01696827 8042822121 2024-04-09 3 AAL1 IAL1 2022 2023-04-26 12:10:37Z DAVID S CADE 1099 14TH NW STE 925 WASHINGTON DC 20005 9658610 0 X HTTPS://WWW.AMERICANHEALTHLAW.ORG X 1973 DC THE AMERICAN HEALTH LAW ASSOCIATION IS THE NATION'S LARGEST, NONPARTISAN, 501(C)(3) EDUCATIONAL ORGANIZATION DEVOTED TO LEGAL ISSUES IN THE HEALTH CARE FIELD WITH 12,000 MEMBERS. 25 24 53 500 260106 0 944258 133248 7073035 8393104 538056 413029 659369 594533 9214718 9533914 0 0 0 0 6100730 6420806 0 0 263376 5058059 6358699 11158789 12779505 -1944071 -3245591 23085368 23806645 8955740 13534042 14129628 10272603 X THE MISSION OF THE AMERICAN HEALTH LAW ASSOCIATION IS TO DELIVER AUTHORITATIVE EDUCATIONAL CONTENT AND SERVE AS A PROFESSIONAL HOME FOR ALL WHO ENGAGE WITH HEALTH LAW. 0 0 3643246 3588897 CONFERENCES ARE DESIGNED TO EDUCATE INDIVIDUALS ABOUT HEALTH LAW ISSUES. VARIOUS CONFERENCES AND SEMINARS ARE SPONSORED, RANGING FROM AN ANNUAL MEETING TO INDUSTRY-SPECIFIC SEMINARS. 2078025 3966357 MEMBERSHIP PUBLICATIONS EDUCATE MEMBERS ABOUT HEALTH LAW-RELATED CASES AND PUBLIC POLICY ISSUES, AS WELL AS KEEP THEM INFORMED ABOUT ASSOCIATION ACTIVITIES AND BENEFITS. MANY PUBLICATIONS ARE AVAILABLE IN BOTH ELECTRONIC AND PRINT FORMAT TO THE GENERAL PUBLIC. AHLA OFFERS TO ITS 12,000 MEMBERS FREE PUBLICATIONS ON VARIOUS HEALTH LAW RELATED TOPICS. 882839 0 MARKETING AND COMMUNICATIONS INCLUDES OUTREACH TO MEMBERS AND THE BROADER HEALTH LAW COMMUNITY, CONNECTING AHLA'S EDUCATIONAL CONTENT WITH THE NEEDS OF THE PROFESSION. THIS OUTREACH INCLUDES CONNECTING AHLA'S COMMUNITY WITH THOUGHT LEADER ORGANIZATION THAT PROVIDE ANALYSIS, EDUCATION, SERVICES, AND SUPPORT AS MEMBERS NAVIGATE VARIOUS ISSUES THAT HAVE IMPORTANT LEGAL IMPLICATIONS. 639513 699632 THE DISPUTE RESOLUTION SERVICE PROGRAM WAS DEVELOPED TO RESPOND TO THE HEALTHCARE FIELD'S SEARCH FOR AN ALTERNATIVE TO THE LONG DELAYS AND COSTS OF LITIGATION. 392718 138218 DISTANCE LEARNING PROVIDES CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OFFERINGS IN A VIRTUAL ENVIRONMENT. DISTANCE LEARNING INCLUDES WEBINAR CONTENT FROM (PRACTICE GROUPS, PUBLIC INTEREST, YOUNG PROFESSIONALS COUNCIL, WOMEN'S LEADERSHIP, AND ALL OTHER DISTANCE LEARNING). 1032231 837850 7636341 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 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 132 0 1 53 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 25 24 0 0 0 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 AL AR CA FL GA HI KS KY MA MD MI MN MS NH NJ NM NY OR PA RI SC TN UT VA WI X AMERICAN HEALTH LAW ASSOCIATION 2028331100 1099 14TH NW STE 925 WASHINGTON DC 20005 THOMAS N SHORTER PRESIDENT 5.00 0.00 X X 0 0 0 PATRICIA A MARKUS PRESIDENT-ELECT 5.00 0.00 X X 0 0 0 ASHA B SCIELZO PRESIDENT-ELECT DESIGNATE 5.00 0.00 X X 0 0 0 CYNTHIA Y REISZ PAST PRESIDENT 3.00 0.00 X X 0 0 0 S CRAIG HOLDEN PAST PRESIDENT (THRU 6/22) 3.00 0.00 X X 0 0 0 SARALISA C BRAU DIRECTOR 2.00 0.00 X 0 0 0 CAROL CARDEN DIRECTOR 2.00 0.00 X 0 0 0 RITU K COOPER DIRECTOR 2.00 0.00 X 0 0 0 GREGORY E DEMSKE DIRECTOR 2.00 0.00 X 0 0 0 KIRK L DOBBINS DIRECTOR 2.00 0.00 X 0 0 0 JENNIFER L EVANS DIRECTOR 2.00 0.00 X 0 0 0 ROBERT ANDREW GERBERRY DIRECTOR 2.00 0.00 X 0 0 0 EMILY B GREY DIRECTOR (AS OF 6/22) 2.00 0.00 X 0 0 0 ANNE W HANCE DIRECTOR 2.00 0.00 X 0 0 0 TIZGEL KS HIGH DIRECTOR 2.00 0.00 X 0 0 0 CALEB P KNIGHT DIRECTOR (THRU 6/22) 2.00 0.00 X 0 0 0 JULIE E KASS DIRECTOR (AS OF 6/22) 2.00 0.00 X 0 0 0 MARK S KOPSON DIRECTOR 2.00 0.00 X 0 0 0 JOANNE R LAX DIRECTOR (THRU 6/22) 2.00 0.00 X 0 0 0 AMY S LEOPARD DIRECTOR 2.00 0.00 X 0 0 0 ARI J MARKENSON DIRECTOR 2.00 0.00 X 0 0 0 LINDA S MORONEY DIRECTOR 2.00 0.00 X 0 0 0 HAL MCCARD DIRECTOR (THRU 6/22) 2.00 0.00 X 0 0 0 SUZANNE J SCRUTTON DIRECTOR 2.00 0.00 X 0 0 0 ASHA B SCIELZO DIRECTOR 2.00 0.00 X 0 0 0 GELVINA L STEVENSON DIRECTOR 2.00 0.00 X 0 0 0 CHRISTINE L WHITE DIRECTOR 2.00 0.00 X 0 0 0 LISA OHRIN WILSON DIRECTOR 2.00 0.00 X 0 0 0 MARA I SMITH DIRECTOR (AS OF 6/22) 2.00 0.00 X 0 0 0 DAVID CADE EXECUTIVE VICE PRESIDENT/CEO 40.00 0.00 X X 589483 0 40681 FELICIA DILLARD CFO 40.00 0.00 X 194552 0 39582 KERRY HOGGARD VP OF MEMBERSHIP 40.00 0.00 X 234407 0 54389 ANNE HOOVER VP OF PROGRAMS 40.00 0.00 X 226277 0 47949 ROBERT ANDERSON SR. DIRECTOR OF PUBLISHING 40.00 0.00 X 183797 0 32711 KARA CARTWRIGHT DIRECTOR OF NON DUES PUBLISHING 40.00 0.00 X 136914 0 13644 MAUREEN DUBOIS SR. DIRECTOR OF HR 40.00 0.00 X 143968 0 22506 STEPHEN GABRIEL DIRECTOR OF TECHNOLOGY 40.00 0.00 X 165079 0 16172 LISA SALERNO DIRECTOR OF MEMBER PUBLICATIONS 40.00 0.00 X 134494 0 30379 2008971 0 298013 21 0 1 0 DELCOR TECHNOLOGY SOLUTIONS INC 8380 COLESVILLE ROAD STE 550 SILVER SPRING MD 20910 TECHNOLOGY SERVICE 359333 PROTECH ASSOCIATES INC 5457 TWIN KNOLLS RD COLUMBIA MD 21045 TECHNOLOGY SERVICE 217207 RESOURCE INTERNET SOLUTION INC 1292 HIGH ST 1015 EUGENE OR 97401 TECHNOLOGY SERVICE 185000 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 MAGAZINE PRINTING AND MAILHOUSE SERVICE 179422 BLUEMODUS INC 1641 CALIFORNIA ST STE 400 DENVER CO 80202 TECHNOLOGY SERVICE 170617 6 133248 325 133248 CONFERENCES 900099 3588897 3588897 MEMBERSHIP DUES 900099 3421933 3421933 DISPUTE RESOLUTION SVC 611710 699632 699632 PUBLISHING 900099 289086 120193 168893 WEBSITE & PUBLICATIONS 541800 255338 200377 54961 138218 101966 36252 8393104 413029 413029 416825 416825 219764 124696 95068 95068 MISCELLANEOUS 900099 82640 82640 82640 9533914 8228066 260106 912494 X 1437216 793605 608058 35553 3856106 2120100 1625862 110144 360216 198953 161263 412438 240193 172245 354830 206774 148056 10319 4334 5985 72337 72337 65298 65298 1739211 968126 679654 91431 98778 66562 32216 138815 35238 101779 1798 613641 236679 370047 6915 592678 307755 273392 11531 510445 350417 158642 1386 1805392 1627915 177477 233491 84096 146313 3082 PRINTING/POSTAGE 265705 245044 20546 115 MISCELLANEOUS 205749 150550 53778 1421 UBI TAX 6840 6840 12779505 7636341 4879788 263376 530 530 1850347 1745036 11730 1910 201506 133184 468060 612533 1723287 645025 1273420 1078262 19279775 16816072 0 3419118 23085368 23806645 4412842 5398863 2871596 3155524 1671302 4979655 8955740 13534042 X 14116039 10270693 13589 1910 14129628 10272603 23085368 23806645 -3245591 -611434 0 X X 0 1 X 1 0 X 69873 44736 112048 944258 133248 1304163 10113923 9807450 6472119 6838894 8352762 41585148 10183796 9852186 6584167 7783152 8486010 42889311 25672 23400 29838 10000 45420 134330 0 25672 23400 29838 10000 45420 134330 42754981 964324 1157038 879910 1013742 829854 4844868 964324 1157038 879910 1013742 829854 4844868 8692 8993 10149 27834 11759 31258 82640 125657 11156812 11029976 7474226 8828152 9398504 47887670 0.89280 0.89850 0.10120 0.09660 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2019 AMOUNT: $ 11,759. 2021 AMOUNT: $ 31,258. 2022 AMOUNT: $ 82,640. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1162472 286280 876192 9813 8177 1636 551002 350568 200434 1078262 RIGHT-OF-USE ASSET 3419118 3419118 LEASE LIABILITY 4979655 4979655 X 8883100 -611434 -98778 -710212 9593312 65298 -124696 -59398 9533914 12740125 25918 25918 12714207 65298 65298 12779505 PART X, LINE 2: THE ASSOCIATION IS EXEMPT FROM THE PAYMENT OF INCOME TAXES ON ITS EXEMPT PURPOSE ACTIVITIES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC), AND WAS ORIGINALLY CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A)(2) OF THE IRC. HOWEVER, THE ASSOCIATION MAY BE SUBJECT TO TAX ON ITS NET UNRELATED BUSINESS INCOME WHICH CONSISTS OF ADVERTISING REVENUE. FOR THE YEARS ENDED MAY 31, 2023 AND 2022, THE ASSOCIATION RECORDED A TAX EXPENSE OF $6,840 AND $3,110, RESPECTIVELY. THE ASSOCIATION FOLLOWS THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, 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 ASSOCIATION 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% 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. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADVERTISING COMMISSIONS RECLASSED TO EXPENSE -98,778. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -124,696. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 124,696. ADVERTISING COMMISSIONS RECLASSED TO EXPENSE -98,778. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 DAVID CADE EXECUTIVE VICE PRESIDENT/CEO 586335 0 0 0 3148 0 29000 0 14331 0 632814 0 0 0 KERRY HOGGARD VP OF MEMBERSHIP 211845 0 19665 0 2897 0 23910 0 33110 0 291427 0 0 0 ANNE HOOVER VP OF PROGRAMS 208880 0 15659 0 1738 0 22684 0 27730 0 276691 0 0 0 FELICIA DILLARD CFO 178756 0 13492 0 2304 0 19274 0 22458 0 236284 0 0 0 ROBERT ANDERSON SR. DIRECTOR OF PUBLISHING 169830 0 12382 0 1585 0 17759 0 16982 0 218538 0 0 0 STEPHEN GABRIEL DIRECTOR OF TECHNOLOGY 154325 0 10499 0 255 0 15934 0 2716 0 183729 0 0 0 MAUREEN DUBOIS SR. DIRECTOR OF HR 125026 0 18320 0 622 0 13170 0 11687 0 168825 0 0 0 LISA SALERNO DIRECTOR OF MEMBER PUBLICATIONS 124223 0 9002 0 1269 0 13524 0 18396 0 166414 0 0 0 KARA CARTWRIGHT DIRECTOR OF NON DUES PUBLISHING 127476 0 8720 0 718 0 13147 0 2009 0 152070 0 0 0 PART I, LINE 1A ROBERT ANDERSON, MAUREEN DUBOIS, AND LISA SALERNO RECEIVED A REIMBURSEMENT FOR HEALTH CLUB DUES. THE REIMBURSEMENT IS INCLUDED IN TAXABLE COMPENSATION. PART I, LINE 7 BONUS FOR THE EXECUTIVE VICE PRESIDENT IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. SALARY COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED BY THE EXECUTIVE VICE PRESIDENT IN ADVANCE OF THE PERIOD DURING WHICH IT IS PAID, AND BONUSES ARE DETERMINED BY THE EVP. FORM 990, PART I, LINE 6 SUBSTANTIALLY ALL OF THE EDUCATIONAL CONTENT AT IN-PERSON SEMINARS AND WEBINARS IS PROVIDED BY MEMBERS OF AHLA WHO VOLUNTEER THEIR TIME. MEMBERS ALSO VOLUNTEER A SUBSTANTIAL AMOUNT OF TIME TO PRODUCE WRITTEN EDUCATIONAL CONTENT FOR AHLA. BECAUSE MEMBERS WORK INDEPENDENTLY AND GENERALLY NOT ON-SITE AT AHLA OFFICES, AHLA IS UNABLE TO ESTIMATE THE EXACT HOURS OF VOLUNTEER TIME. FORM 990, PART VI, SECTION A, LINE 1A AHLA HAS AN EXECUTIVE COMMITTEE. THE PURPOSE OF THE EXECUTIVE COMMITTEE IS TO EXERCISE THE POWERS OF THE BOARD OF DIRECTORS, SUBJECT TO LIMITATIONS SPECIFIED IN BYLAWS, WHEN THE BOARD CANNOT BE CONVENED PURSUANT TO THE BYLAWS. THE MEMBERS OF THE EXECUTIVE COMMITTEE INCLUDE THE PRESIDENT, WHO SHALL SERVE AS ITS CHAIR, PRESIDENT-ELECT, PRESIDENT-ELECT DESIGNATE, CHAIR OF THE EDUCATION COMMITTEE, THE CHAIR OF THE GOVERNANCE COMMITTEE, THE CHAIR OF THE MEMBERSHIP DIVERSITY+INCLUSION COMMITTEE, THE CHAIR OF THE PRACTICE GROUPS AND SPECIAL COUNCILS COMMITTEE, AND THE IMMEDIATE PAST PRESIDENT AS AN EX OFFICIO NON-VOTING MEMBER. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE 2 CLASSES OF MEMBERSHIP: VOTING OR REGULAR MEMBERSHIP, AND HONORARY OR NON-VOTING MEMBERSHIP. FORM 990, PART VI, SECTION B, LINE 11B THE CFO AND THE OUTSIDE ACCOUNTING FIRM REVIEW THE FORMS 990 AND 990-T. THE RETURN IS THEN SUBMITTED TO THE FINANCE COMMITTEE FOR ITS REVIEW. PRIOR TO SIGNING BY THE CEO, THE RETURN IS MADE AVAILABLE TO THE BOARD AND THEN ELECTRONICALLY FILED. FORM 990, PART VI, SECTION B, LINE 12C ANNUALLY, THE BOARD OF DIRECTORS AND AHLA STAFF COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT. UNDER THE CONFLICT OF INTEREST POLICY, THE GOVERNANCE COMMITTEE IS CHARGED WITH ANNUALLY REVIEWING RESPONSES TO CONFLICT OF INTEREST QUESTIONNAIRE AND POTENTIAL CONFLICTS OF INTEREST. THE BOARD FOLLOWS PROCEDURES SET OUT IN THE CONFLICT OF INTEREST POLICY TO ASSURE THAT THE POLICY IS FOLLOWED AND THAT ANY CONFLICT TRANSACTIONS ARE REVIEWED AND APPROVED IN ACCORDANCE WITH THE POLICY. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD WITH COMPARABLE COMPENSATION OF OTHER HEALTHCARE AND LEGAL ASSOCIATION CEOS GATHERED FOR SUPPORT AND ANALYZED BY AN INDEPENDENT CONSULTANT. OTHER OFFICERS AND KEY EMPLOYEES' SALARIES AND COMPENSATION ARE DETERMINED BY THE CEO WITH PERIODIC DATA GATHERED BY AN INDEPENDENT CONSULTANT TO DETERMINE MARKET COMPARABLES AND RANGES. FORM 990, PART VI, SECTION C, LINE 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 968,126. MANAGEMENT AND GENERAL EXPENSES 679,654. FUNDRAISING EXPENSES 91,431. TOTAL EXPENSES 1,739,211. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR.