2015-11-05T11:38:42-06:00 2014-12-31 Grant Thornton LLP 2010 CORPORATE RIDGE SUITE 400 MCLEAN VA 22102 990 2014-01-01 530240474 AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION % YVONNE KANKAM-BOADU AMER 3012965700 2200 RESEARCH BOULEVARD ROCKVILLE MD 208503289 Arlene A Pietranton CEO 3012965700 2015-11-03 true mary torretta P00847851 7038477500 2014 2016-03-07 17:11:31Z ARLENE PIETRANTON 2200 RESEARCH BOULEVARD ROCKVILLE MD 208503289 106961496 false X www.asha.org X 1947 KS THE PROFESSIONAL, SCIENTIFIC, AND CREDENTIALING ASSOCIATION FOR CLINICAL AND RESEARCH-BASED AUDIOLOGISTS AND SPEECH-LANGUAGE PATHOLOGISTS. (SEE SCHEDULE O) 16 16 303 580 1549891 240906 203717 52051620 54565973 10977146 7929813 1316757 1294205 64586429 63993708 1038828 1679777 0 0 32299590 32819873 0 0 0 17658896 18524871 50997314 53024521 13589115 10969187 119299551 124750491 62954714 78836437 56344837 45914054 X See Schedule O. false false As the professional, scientific, and credentialing association for 171,284 members and affiliates who are speech-language pathologists, audiologists, speech, language, and hearing scientists, audiology and speech-language pathology support personnel, and students in the United States and internationally, ASHA promotes the individual and collective professional interests of the members of the Association and stimulates exchange of information among persons and organizations engaged in the academic and clinical discipline of human communication sciences. ASHA encourages basic scientific study of the process of individual human communication with special reference to speech, language, and hearing, promotes appropriate academic and clinical preparation of individuals entering the profession and provides maintenance of current knowledge and skills of those within the discipline by offering professional publications (a year round newsletter and 4 periodical journals), continuing education programs and products to its members. ASHA advocates on behalf of persons with communication and related disorders. It promotes investigation and prevention of disorders of human communication and fosters improvements of clinical services and procedures concerning such disorders. false true false true false false false false false true false false false true true false true false false false false false false false false false true true true false false false false false false false false false false true true true true false true 237 0 true 303 true true true false false false true true false X 16 16 false false false false true true false true true false false true true true true true true true true false X YVONNE KANKAM-BOADU 3012968648 2200 RESEARCH BLVD ROCKVILLE MD 20850 X Elizabeth McCrea President 10.0 3.0 X X 0 0 0 Judith L Page President-Elect 10.0 0.0 X 0 0 0 Patricia Prelock Immediate Past President 10.0 0.0 X 0 0 0 Barbara K Cone VP of Academic Affairs in Aud. 10.0 3.0 X 0 0 0 Perry FFlynn Chair of SLP Council 10.0 0.0 X 0 0 0 Wayne A Foster Chair of Audiology Council 10.0 0.0 X 0 0 0 Howard Goldstein VP for Science and Research 10.0 0.0 X 0 0 0 Carlin F Hageman NSSLHA National Advisor 1.0 10.0 X 0 0 0 Edie R Hapner VP for Planning 10.0 0.0 X 0 0 0 Carolyn W Higdon VP for Finance 10.0 0.0 X 0 0 0 Robert E Novak VP for Standards & Ethics 10.0 0.0 X 0 0 0 Lissa A Power-deFur VP, Standards & Ethics in SLP 10.0 0.0 X 0 0 0 Gail J Richard VP for SLP Practice 10.0 0.0 X 0 0 0 Shari Robertson VP, Academic Affairs in SLP 10.0 3.0 X 0 0 0 Theresa H Rodgers VP, GRPP 10.0 0.0 X 0 0 0 Donna Smiley VP for Audiology Practice 1.0 0.0 X 0 0 0 Arlene A Pietranton PhD Chief Executive Officer 60.0 3.0 X 399830 0 172897 Chuck Cochran Chief Staff for Operations 50.0 7.0 X 272877 0 61915 Vicki Deal-Williams Chief Staff for Multicultural 50.0 0.0 X 239047 0 55818 Lemmieta McNeilly Chief Staff for Speech Lang 50.0 0.0 X 200895 0 46832 Margaret Rogers Chief Staff Science & Research 50.0 0.0 X 240332 0 25394 Neil Disarno Chief Staff Officer Aud 50.0 0.0 X 212017 0 43294 Martin J Rome Chief Staff Officer for Com 50.0 2.0 X 171848 0 35139 Michael Guerrieri Director of Information System 50.0 0.0 X 174229 0 47606 Loretta Nunez Dir. Academic Affairs & Res Ed 50.0 0.0 X 176861 0 32854 Patrima Tice Director, Accreditation 50.0 0.0 X 174354 0 141445 Yvonne Kankam-Boadu Director of Finance 50.0 12.0 X 157540 0 46067 George Lyons Dir Govt Rel & Public Policy 50.0 0.0 X 171380 0 42062 2591210 0 751323 63 false true false Old Town IT LLC 625 N Washington Street ALEXANDRIA VA 22314 IT SERVICES 508966 Grant Thornton LLP 2010 Corporate Ridge Suite 400 MCLEAN VA 22102 ACCOUNTING 260710 Home Front Communications LLC 1121 14th Street NW WASHINGTON DC 20005 COMMUNICATIONS 211950 Valente Associates 600 Fourteenth St NW 5th Floor WASHINGTON DC 20005 Consulting services 199146 Levy Premium Food 1000 Fort Duquesne Boulevard PITTSBURGH PA 15222 Catering 134814 8 203717 203717 MEMBER DUES 900099 37816572 37816572 CONVENTION REVENUE 900099 4360949 4360949 SUBSCRIPTIONS AND PUBLICATIONS 900099 1321806 1321806 ADVERTISING 541800 1585473 1585473 CONTINUING EDUCATION 900099 3122207 3122207 6358966 6358966 54565973 1111633 1111633 0 927212 927212 716984 762572 -45588 0 -45588 -35582 -10006 45748354 3275042 42205216 3543138 3275042 6818180 6818180 0 0 0 MISCELLANEOUS REVENUE 900099 412581 412581 412581 63993708 53393081 1549891 8847019 1613572 66205 0 0 2156908 0 22629528 2830625 3489261 1713551 0 110410 163238 196328 0 307691 2736541 0 2773239 1549455 0 1112550 727536 0 2988757 606757 0 3050845 231175 UBI TAX 250 PUBLICATIONS 1729400 CAA/PSB SITE VISITS 152039 EMPLOYMENT COSTS 88660 53024521 0 0 29863484 36542150 74617 33003 3112191 1629835 0 0 0 0 0 0 25265 26648 1133054 548948 68745300 25300058 44505037 43445242 40212887 42108249 0 0 0 0 0 0 373016 416416 119299551 124750491 6562119 7214008 0 0 26268328 27823127 0 0 0 0 0 0 11845960 6406210 0 0 18278307 37393092 62954714 78836437 X 56344837 45914054 0 0 0 0 56344837 45914054 119299551 124750491 X 10969187 -2499706 -253387 -2 -18646875 X X false true X true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false false false 37816572 893850 0 893850 1557466 -663616 7834684 7834684 36908389 6510287 30398102 1819340 945803 873537 21686601 17843968 3842633 496286 496286 43445242 0 PAYABLE TO AFFILIATES 3354664 PENSION LIABILITY 20338311 MORTGAGE INTEREST PAYABLE 49260 INTEREST RATE SWAP 2559821 POST RETIREMENT INSURANCE PAYABLE 11091036 37393092 X 61953839 -2499706 767528 -1732178 63686017 307691 307691 63993708 72384620 253387 19414403 19667790 52716830 307691 307691 53024521 Liability for Uncertain Tax Positions (ASC 740) Schedule D, Part X, Line 2 ASHA is exempt from most income taxes under Section 501(c)(6) of the Internal Revenue Code (the Code). ASHA must pay income taxes on revenue which constitutes unrelated business income. ASHA derives unrelated business income from activities such as advertising in publications and on its website. ASHA is required to report this unrelated business income to the Internal Revenue Service. ASHA has no material unrelated business income tax expense for the year ended December 31, 2014. ASHA recognizes income tax positions on a "more likely than not" threshold. This applies to positions taken or expected to be taken in a tax return. ASHA does not believe it has any material uncertain income tax positions. Accordingly, no provision for income taxes has been made in the accompanying consolidated financial statements. ASHA follows the accounting guidance that creates a single model to address uncertainty in income tax positions and clarifies accounting for income taxes by prescribing the minimum recognition threshold a tax position is required to meet before being recognized in its consolidated financial statements. Under the requirements of this guidance, organizations could now be required to record an obligation as the result of tax positions they have historically taken on various tax exposure items. ASHA is not required to record such an obligation. Part XI, Line 2d Reclass of rental expenses $762,570 Disposition of Fixed Assets $4,958 --------------- TOTAL $767,528 Part XII, Line 2d Pension Related Loss $17,929,283 Loss on interest rate swap $630,174 Loss on postretirement insurance payable $87,418 Reclass of rental expenses $762,570 Disposition of Fixed Assets $4,958 ----------------- Total $19,414,403 true American Speech Language Hearing Foundation 2200 Research Blvd Rockville MD 20850 526055761 501(c)(3) 1479240 Contribution California Speech-Language-Hearing Assn 825 University Avenue Sacramento CA 95825 946125447 501(c)(6) 7000 Personnel grant Kansas Speech Language Hearing Association 800 SW Jackson Suite 1500 Topeka KS 66612 510190803 501(c)(6) 7000 Pers./Stud. Advocacy Kent State University 1325 Theatre Drive Kent OH 44242 316402079 501(c)(3) 9974 Multicultural grant Mississippi Speech-Language-Hearing Assn PO Box 22664 Jackson MS 39225 064615842 501(c)(6) 7500 Personnel grant New Mexico PO Box 25411 Albuquerque NM 87125 850250698 501(c)(6) 6000 Personnel grant Temple University PO Box 824242 Philadelphia PA 19182 231365971 501(c)(3) 9561 Multicultural grant University North Texas 1155 Union Circle Denton TX 76203 756002149 501(c)(3) 15000 Multicultural grant Utah State University 2865 Old Main Hill Logan UT 84322 876000528 501(c)(3) 8266 Multicultural grant Speech-Language-Hearing Association of VA 3126 W Cary St 436 Richmond VA 23221 237403298 501(c)(6) 8000 Pers./Stud. Advocacy Wisconsin Speech-Language Pathology & Audiology 563 Carter Ct Ste B Kimberly WI 54136 203149613 501(c)(6) 6000 Personnel grant 5 6 Student Research Travel Award 19 9500 Student Ethics Essay Award 3 1500 MSLP 39 5850 Students Preparing for Academic & Research Careers 11 11000 RMPTA 5 2500 Audiology Research Travel Awards 18 9000 Convention 115 26855 Procedure for Monitoring Use of Grant Funds Inside U.S. For grantees supported through ASHA grants, the procedures for monitoring use of grant funds are established on a per-grant basis. Applications are reviewed by ASHA grant issuing departments. Once grantees are selected, grant activities are monitored throughout the life of the grant. Budgets submitted with the grant application, as well as throughout the life of the grant, are reviewed and unclear items are questioned and clarified before final approval or rejection. Grantees typically submit a mid-term report in addition to a year end report reflecting progress made, budget, scope, etc. The final report is due upon grant project completion and includes a summary of all approved changes, and any product(s) developed using grant funds. Sometimes the final report is reviewed before final grant funding is disbursed. X X X X X false false false Arlene A Pietranton PhD Chief Executive Officer 318020 0 0 0 81810 0 143785 0 29112 0 572727 0 0 0 Chuck Cochran Chief Staff for Operations 256107 0 0 0 16770 0 30394 0 31521 0 334792 0 0 0 Vicki Deal-Williams Chief Staff for Multicultural 219557 0 0 0 19490 0 25283 0 30535 0 294865 0 0 0 Lemmieta McNeilly Chief Staff for Speech Lang 190461 0 0 0 10434 0 15795 0 31037 0 247727 0 0 0 Margaret Rogers Chief Staff Science & Research 221052 0 0 0 19280 0 17845 0 7549 0 265726 0 0 0 Neil Disarno Chief Staff Officer Aud 187381 0 0 0 24636 0 15389 0 27905 0 255311 0 0 0 Martin J Rome Chief Staff Officer for Com 169508 0 0 0 2340 0 13818 0 21321 0 206987 0 0 0 Michael Guerrieri Director of Information System 170287 0 3103 0 839 0 17178 0 30428 0 221835 0 0 0 Loretta Nunez Dir. Academic Affairs & Res Ed 137987 0 25042 0 13832 0 11672 0 21182 0 209715 0 0 0 Patrima Tice Director, Accreditation 150028 0 22466 0 1860 0 129944 0 11501 0 315799 0 0 0 Yvonne Kankam-Boadu Director of Finance 146792 0 2750 0 7998 0 12546 0 33521 0 203607 0 0 0 George Lyons Dir Govt Rel & Public Policy 166895 0 2972 0 1513 0 13730 0 28332 0 213442 0 0 0 Schedule J, Part II THE OFFICERS, KEY EMPLOYEES, AND HIGHEST COMPENSATED EMPLOYEES OF AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION WORK 50+ HOURS PER WEEK. Schedule J, Part II Employees with amounts listed on Line I, Column C - Retirement and Other Deferred Compensation. 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. This calculation varies based on compensation, years of service, and age. The defined contribution plan amount is based on a percentage of salary. ORGANIZATION'S MISSION Form 990, Part I, Line 1 & Form 990, Part III, Line 1 ASHA: EMPOWERING AND SUPPORTING SPEECH-LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH, LANGUAGE, AND HEARING SCIENTISTS BY: ADVOCATING ON BEHALF OF PERSONS WITH COMMUNICATION AND RELATED DISORDERS, ADVANCING COMMUNICATION SCIENCE, AND PROMOTING EFFECTIVE HUMAN COMMUNICATION. MEMBERS OR STOCKHOLDERS Form 990, Part VI, Line 6 ASHA is a professional membership association with 161,000 members and affiliates who are audiologists, speech-language pathologists, and speech, language, and hearing scientists. Asha's membership consists of the following: Certified audiologists, Certified speech-language pathologists, Dually certified Speech language hearing scientists, and Non certified. MEMBERS OR STOCKHOLDERS WHO MAY ELECT Form 990, Part VI, Line 7a ASHA members elect its board of directors by voting as follows: 1) Asha members who are certified audiologists vote for Board of Directors (BOD) candidates for audiology-designated BOD offices. 2) Asha members who are certified speech-language pathologists vote for BOD candidates for the speech-language-pathology-designated BOD offices. 3)Asha's entire membership votes for non-professional specific BOD officers. In order to vote for a vacant seat on the Advisory Councils, an individual must be a member of the profession for which they are voting and a member of the state or territory. FORM 990 REVIEW PROCESS Form 990, Part VI, Line 11b ASHA's form 990 is prepared and reviewed, in detail, by its outside accountants, Grant Thornton. A final draft of form 990 will be reviewed, in detail, by ASHA's finance staff, director of finance, chief staff officer for operations, and chief executive officer before presenting the 990 to the board of directors prior to filing. CONFLICT OF INTEREST POLICY MONITORING & ENFORCEMENT Form 990, Part VI, Section B, Line 12C The conflict of interest policy is reviewed annually for Board of Directors and on an on-going basis for all employees. Each Board of Director and Employee is expected to avoid any action or involvement that would compromise the Association. This includes the following: 1)Having a financial interest, or a family member with a financial interest, in an outside concern from which ASHA purchases goods or services. 2)Conducting business on behalf of ASHA with a member of the director's or employee's family or a business organization in which the director or employee or a member of his or her family has a significant interest. In the event a volunteer leader wishes to partake in an activity or association that would create or appear to create a conflict of interest, the volunteer leader must disclose the proposed outside activity or association to the chair of the board or committee. The chair shall decide whether the outside activity or association can be accommodated in such a way that the conflict of interest is avoided without resulting in significant hardship to ASHA. This may include requiring the volunteer leader to recuse himself or herself from making business or policy decisions on behalf of ASHA that are related to or in conflict with the outside activity or association and from recommending or providing input for such decisions. If the chair decides that ASHA is able to make an accommodation that would eliminate a conflict of interest without imposing significant hardship on the organization, and if the volunteer leader is agreeable to it, the volunteer leader may engage in the outside activity or association. In the event that the ASHA president believes he or she has a potential conflict, he or she should disclose the outside activity or association to the immediate past president. PROCESS FOR DETERMINING COMPENSATION Form 990, Part VI, Line 15a Annually ASHA contracts with Quatt Associates, outside consultants, to provide an independent and market driven compensation package for the executive director and all staff positions. The following elements are included in the process for determining compensation for these positions: 1)Quatt Associates reviews all of the positions, including the Executive Director's position. The BOD approves and works directly with the consultant regarding the Executive Director's position. 2)Quatt Associates provides market data for the determination of compensation for the Executive Director and all other positions. 3)The President documents the discussion regarding compensation for the Chief Executive Officer's position and forwards instructions to the Chief Staff officer. 4)All other staff position salary ranges are established (based on Quatt's review), subject to the approval of Chief Executive Officer. The organization does not have a review process for compensation for the Board of Directors since the board members do not get compensation from the organization. HOW DOCUMENTS ARE MADE AVAILABLE TO THE PUBLIC FORM 990, PART VI, LINE 19 ASHA POSTS ITS BYLAWS AND AUDITED FINANCIAL STATEMENTS ON THE ORGANIZATION'S WEBSITE. THE ARTICLES OF INCORPORATION AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. OTHER CHANGES IN NET ASSETS Form 990, Part XI, Line 9 Pension Related Loss $(17,929,283) Loss on interest rate swap $(630,174) Loss on postretirement insurance payable $(87,418) ----------------- Total $(18,646,875) Consolidated Financial Statements Form 990, Part XII, Line 2b In 2014, ASHA and National Student Speech Language Hearing Association (NSSLHA) were consolidated as a result of the change in their relationship as outlined in NSSLHAs bylaws. ASHA appoints NSSLHA's board of directors and is responsible for safeguarding NSSLHA and promoting the well-being of the organization through its ultimate legal accountability and financial authority for NSSLHA. NSSLHA and ASHA have an operating agreement that in accordance with the consolidation principles required by GAAP, ASHA produced consolidated financial statements because of its controlling relationship with its affiliate, NSSLHA. FALLSGROVE HOLDING LLC 2200 RESEARCH BOULEVARD ROCKVILLE MD 20850 PROP. OWNER MD 716984 0 ASHA ASHA MORTGAGE INC 2200 Research Boulevard Rockville MD 20850 REAL ESTATE MD 0 0 ASHA AMERICAN SPEECH LANGUAGE HEARING FOUND 2200 RESEARCH BLVD ROCKVILLE MD 20850 526055761 educational MD 501(c)(3) 09 ASHA true NAT ASSOC FOR HEARING AND SPEECH ACT 2200 RESEARCH BLVD ROCKVILLE MD 20850 530196545 educational MD 501(c)(3) 11-A ASHA true ASHA POLITICAL ACTION COMMITTEE 2200 RESEARCH BLVD ROCKVILLE MD 20850 521515473 political MD 527 ASHA true National Student Speech Language Hearing 2200 Research Blvd Rockville MD 20850 520976011 EDUCATIONAL MD 501(c)(3) 09 ASHA true false true false false false false false false false false false true false true true false true true false American Speech Language Hearing Foundation b 1479240 FMV American Speech Language Hearing Foundation l 159318 FMV American Speech Language Hearing Foundation n 108852 FMV American Speech Language Hearing Foundation o 144276 FMV American Speech Language Hearing Foundation q 506422 FMV National Student Speech Language Hearing N 222303 FMV National Student Speech Language Hearing O 167702 FMV National Student Speech Language Hearing Q 363492 FMV National Student Speech Language Hearing R 869773 FMV