2025-04-15T08:54:01-05:00 2024-05-31 420714325 RSM US LLP 919 EAST MAIN STREET SUITE 1800 RICHMOND VA 23219 990 2023-06-01 237333380 AMERICAN HEALTH LAW ASSOCIATION AMER 2028331100 1099 14TH NW STE 925 WASHINGTON DC 20005 DAVID S CADE EXECUTIVE VICE PRESIDENT/CEO 2028331100 2025-04-11 1 0 MEREDITH BELL P01696827 8042822121 2025-04-07 2023 2025-03-06 01:10:19Z DAVID S CADE 1099 14TH NW STE 925 WASHINGTON DC 20005 10098398 0 X HTTPS://WWW.AMERICANHEALTHLAW.ORG X 1973 DC 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. 25 24 47 500 293267 0 133248 187867 8393104 8796149 413029 445581 594533 461983 9533914 9891580 0 0 0 0 6420806 6050642 0 0 149530 6358699 6279213 12779505 12329855 -3245591 -2438275 23806645 22303894 13534042 12565638 10272603 9738256 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 3705009 3614035 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. 2158219 3950035 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. 795983 232639 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. 551681 780541 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. 469213 214390 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). 1020894 994931 7680105 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 1 143 0 1 47 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 1 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 PATRICIA A MARKUS PRESIDENT 5.00 0.00 X X 0 0 0 ASHA B SCIELZO PRESIDENT-ELECT 5.00 0.00 X X 0 0 0 MARK S KOPSON PRESIDENT-ELECT DESIGNATE 5.00 0.00 X X 0 0 0 AMY S LEOPARD SECRETARY 2.00 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 (THRU 6/23) 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 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 JENNIFER CSIK HUTCHENS DIRECTOR (AS OF 6/23) 2.00 0.00 X 0 0 0 JULIE E KASS 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 MICHAEL E PAULHUS DIRECTOR (AS OF 6/23) 2.00 0.00 X 0 0 0 SUZANNE J SCRUTTON DIRECTOR 2.00 0.00 X 0 0 0 MARA I SMITH DIRECTOR (THRU 6/23) 2.00 0.00 X 0 0 0 GELVINA L STEVENSON DIRECTOR 2.00 0.00 X 0 0 0 KATHRYN A TAYLOR DIRECTOR (AS OF 6/23) 2.00 0.00 X 0 0 0 MATTHEW E WETZEL DIRECTOR (AS OF 6/23) 2.00 0.00 X 0 0 0 CHRISTINE L WHITE DIRECTOR (THRU 6/23) 2.00 0.00 X 0 0 0 LISA OHRIN WILSON DIRECTOR 2.00 0.00 X 0 0 0 DAVID CADE EXECUTIVE VICE PRESIDENT/CEO 40.00 0.00 X X 647874 0 43760 FELICIA DILLARD CFO 40.00 0.00 X 195919 0 44481 KERRY HOGGARD VP OF MEMBERSHIP 40.00 0.00 X 230809 0 69352 ROB ANDERSON CHIEF CONTENT OFFICER 40.00 0.00 X 200470 0 41397 ANNE HOOVER VP OF PROGRAMS 40.00 0.00 X 225618 0 55015 ALYCIA TESSEAN CHIEF MARKETING OFFICER 40.00 0.00 X 165212 0 39875 LISA SALERNO SR. DIRECTOR, EDUCATION 40.00 0.00 X 134542 0 31762 STEPHEN GABRIEL SR. DIRECTOR, TECHNOLOGY 40.00 0.00 X 161153 0 31412 VALERIE ESHLEMAN SR. DIR., BUS DEV AND CONF LOGISTICS 40.00 0.00 X 135661 0 44337 KARA CARTWRIGHT SR. DIRECTOR, NON DUES EDUCATION 40.00 0.00 X 137735 0 14488 2234993 0 415879 22 0 1 0 DELCOR TECHNOLOGY SOLUTIONS INC 8380 COLESVILLE ROAD STE 550 SILVER SPRING MD 20910 TECHNOLOGY SERVICE 390782 PROTECH ASSOCIATES INC 5457 TWIN KNOLLS RD COLUMBIA MD 21045 TECHNOLOGY SERVICE 218375 BLUEMODUS INC 1641 CALIFORNIA ST STE 400 DENVER CO 80202 TECHNOLOGY SERVICE 180357 MOSAIC 4801 VIEWPOINT PLACE CHEVERLY MD 20781 MAGAZINE PRINTING AND MAILHOUSE SERVICE 179422 INGLESINO WEBSTER WYCISKALA & TAYLOR 600 PARSIPPANY RD STE 204 PARSIPPANY NJ 07054 DISPUTE RESOLUTION SERVICE 130202 6 187867 2540 187867 MEMBERSHIP DUES 900099 3685760 3685760 CONFERENCES 900099 3614035 3614035 DISPUTE RESOLUTION SVC 611710 780541 780541 PUBLISHING 900099 268784 120928 147856 WEBSITE & PUBLICATIONS 541800 232639 128189 104450 214390 173429 40961 8796149 445581 445581 405227 405227 202309 206818 -4509 -4509 MISCELLANEOUS 900099 61265 61265 61265 9891580 8498373 293267 912073 X 1731636 984760 710960 35916 3193387 1822776 1296194 74417 258622 147499 111123 502864 267175 235689 364133 212597 151536 31259 31227 32 85325 85325 64310 64310 1645453 1007935 620358 17160 90611 72567 18044 351174 248886 100956 1332 739872 328071 405434 6367 626603 336997 277950 11656 527914 406283 121631 1850001 1684434 165567 209846 79860 127462 2524 56845 49038 7649 158 12329855 7680105 4500220 149530 530 530 1745036 1744352 1910 18155 133184 98427 612533 494524 1610756 737439 1078262 873317 16816072 15996343 3419118 3078246 23806645 22303894 5398863 4576396 3155524 3476019 4979655 4513223 13534042 12565638 X 10270693 9630813 1910 107443 10272603 9738256 23806645 22303894 -2438275 1903928 0 X X 0 1 X 1 0 X 44736 112048 944258 133248 187867 1422157 9807450 6472119 6838894 8352762 8705191 40176416 9852186 6584167 7783152 8486010 8893058 41598573 23400 29838 10000 45420 81000 189658 0 23400 29838 10000 45420 81000 189658 41408915 1157038 879910 1013742 829854 850808 4731352 1157038 879910 1013742 829854 850808 4731352 8993 10149 19142 11759 31258 82640 61265 186922 11029976 7474226 8828152 9398504 9805131 46535989 0.88980 0.89280 0.10170 0.10120 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. 2023 AMOUNT: $ 61,265. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1162472 390382 772090 9813 9579 234 438471 337478 100993 873317 RIGHT-OF-USE ASSET 3078246 3078246 LEASE LIABILITY 4513223 4513223 X 11847405 1903928 -90611 1813317 10034088 64310 -206818 -142508 9891580 12381752 116207 116207 12265545 64310 64310 12329855 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, 2024 AND 2023, THE ASSOCIATION RECORDED A TAX EXPENSE OF $83 AND $6,840, 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. MANAGEMENT EVALUATED THE ASSOCIATION'S TAX POSITIONS AND CONCLUDED THAT THE ASSOCIATION HAD TAKEN NO UNCERTAIN TAX POSITIONS THAT REQUIRE ADJUSTMENT TO THE FINANCIAL STATEMENTS TO COMPLY WITH THE PROVISIONS OF THIS GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: ADVERTISING COMMISSIONS RECLASSED TO EXPENSE -90,611. PART XI, LINE 4B - OTHER ADJUSTMENTS: COST OF GOODS SOLD -206,818. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD 206,818. ADVERTISING COMMISSIONS RECLASSED TO EXPENSE -90,611. X 1 1 X X X 0 0 0 0 0 0 0 1 0 DAVID CADE EXECUTIVE VICE PRESIDENT/CEO 613560 0 30750 0 3564 0 30500 0 16186 0 694560 0 0 0 KERRY HOGGARD VP OF MEMBERSHIP 214756 0 12774 0 3279 0 24068 0 51214 0 306091 0 0 0 ANNE HOOVER VP OF PROGRAMS 212153 0 11422 0 2043 0 25313 0 32346 0 283277 0 0 0 ROB ANDERSON CHIEF CONTENT OFFICER 189711 0 8785 0 1974 0 20136 0 23674 0 244280 0 0 0 FELICIA DILLARD CFO 184629 0 8645 0 2645 0 20673 0 26227 0 242819 0 0 0 ALYCIA TESSEAN CHIEF MARKETING OFFICER 156268 0 8240 0 704 0 17341 0 24945 0 207498 0 0 0 STEPHEN GABRIEL SR. DIRECTOR, TECHNOLOGY 154527 0 6338 0 288 0 16825 0 16554 0 194532 0 0 0 VALERIE ESHLEMAN SR. DIR., BUS DEV AND CONF LOGISTICS 127410 0 7622 0 629 0 14793 0 31313 0 181767 0 0 0 LISA SALERNO SR. DIRECTOR, EDUCATION 127978 0 5745 0 819 0 14243 0 19256 0 168041 0 0 0 KARA CARTWRIGHT SR. DIRECTOR, NON DUES EDUCATION 131164 0 5482 0 1089 0 13903 0 2348 0 153986 0 0 0 PART I, LINE 1A LISA SALERNO AND VALERIE ESHLEMAN RECEIVED A REIMBURSEMENT FOR HEALTH CLUB DUES. THE REIMBURSEMENT IS INCLUDED IN TAXABLE COMPENSATION. PART I, LINE 3 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 PERIODICALLY GATHERED FOR SUPPORT AND ANALYZED BY AN INDEPENDENT CONSULTANT. 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, THE PRESIDENT-ELECT, THE PRESIDENT-ELECT DESIGNATE, THE CHAIR OF THE EDUCATION COMMITTEE, THE CHAIR OF THE GOVERNANCE COMMITTEE, THE CHAIR OF THE MEMBERSHIP, INCLUSION, DIVERSITY, EQUITY, AND ACCESSIBILITY 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. THOSE HAVING VOTING MEMBERSHIP IN GOOD STANDING SHALL BE ELIGIBLE TO VOTE AND HOLD OFFICE IN THE ASSOCIATION. MEMBERS SHALL NOT VOTE FOR THE ELECTION OF DIRECTORS. NON-VOTING MEMBERS SHALL HAVE ALL RIGHTS OF REGULAR AND VOTING MEMBERS EXCEPT THE RIGHT TO VOTE AND HOLD OFFICE. FORM 990, PART VI, SECTION B, LINE 11B ONCE THE FORMS ARE SUBMITTED TO AHLA, THE CFO AND DIRECTOR REVIEW FORMS 990 AND 990-T. THEN THE FORMS ARE REVIEWED BY THE CFO AND CEO BEFORE DRAFT VERSION IS SUBMITTED TO THE FINANCE COMMITTEE FOR ITS REVIEW. BEFORE 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. IF A CONFLICT OF INTEREST IS IDENTIFIED, PARTICIPATING INDIVIDUALS MAY NOT VOTE OR ENGAGE IN GENERAL DISCUSSION OF THE MATTER. ADDITIONAL ACTION MAY BE TAKEN AT THE DISCRETION OF THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 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 PERIODICALLY 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. THIS ANALYSIS WAS MOST RECENTLY COMPLETED IN FY24. 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 1,007,935. MANAGEMENT AND GENERAL EXPENSES 620,358. FUNDRAISING EXPENSES 17,160. TOTAL EXPENSES 1,645,453. FORM 990, PART XII, LINE 2C: THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR.