2025-11-24T13:10:15-06:00 2025-05-31 521392008 GELMAN ROSENBERG AND FREEDMAN PC 4550 MONTGOMERY AVENUE SUITE 800N BETHESDA MD 20814 990 2024-06-01 237333380 AMERICAN HEALTH LAW ASSOCIATION AMER 2028331100 1099 14TH STREET NW 925 WASHINGTON DC 20005 DAVID S CADE EXECUTIVE VICE PRESIDENT/CEO 2028331100 2025-11-24 1 0 RICHARD J LOCASTRO CPA P00288314 3019519090 2024 2025-03-06 01:10:19Z DAVID S CADE 1099 14TH STREET NW 925 WASHINGTON DC 20005 13370415 0 X WWW.AMERICANHEALTHLAW.ORG X 1973 DC SEE PART III, LINE 1. 23 22 50 500 370748 0 187867 198392 8796149 9001126 445581 591543 461983 371427 9891580 10162488 0 0 0 0 6050642 6089686 0 0 71070 6279213 5144821 12329855 11234507 -2438275 -1072019 22303894 22382045 12565638 12846672 9738256 9535373 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 3184321 3790461 CONFERENCES: 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. 2259449 3960757 EDUCATION CONTENT: MEMBERSHIP EDUCATION EDUCATES MEMBERS AND THE PUBLIC ABOUT HEALTH LAW-RELATED AND PUBLIC POLICY ISSUES, AS WELL AS KEEPS THEM INFORMED ABOUT ASSOCIATION ACTIVITIES AND BENEFITS. EDUCATION IS OFFERED IN A VARIETY OF FORMATS INCLUDING VARIOUS PUBLICATIONS IN PRINT AND DIGITAL, AND VIRTUAL LEARNING SUCH AS WEBINARS AND MULTIMEDIA COURSES. 629657 370748 MARKETING AND COMMUNICATIONS: 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. 477602 812866 DISPUTE RESOLUTION SERVICE: 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. 477602 812866 6551029 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 1 130 0 1 50 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 23 22 0 0 1 0 1 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 AL AR CA FL GA HI IL KS KY MD MA MI MN MS NH NJ NM NY NC OR PA RI SC TN VA WV WI X FELICIA DILLARD 2028331100 1099 14TH NW STE 925 WASHINGTON DC 20005 DAVID S CADE EXECUTIVE VICE PRESIDENT/CEO 40.00 X X 678930 0 37436 PATRICIA A MARKUS PRES THEN PAST PRES. (CHANGE 6/2024) 5.00 X X 0 0 0 ASHA B SCIELZO PRES ELECT THEN PRES. (CHANGE 6/2024) 5.00 X X 0 0 0 MARK S KOPSON PRES-EL DES /TREAS. THEN PRES-EL.(CHANGE 6/2024) 5.00 X X 0 0 0 CHRISTINE L WHITE PRES- ELECT DES./TREAS. (FROM 6/2024) 5.00 X X 0 0 0 THOMAS N SHORTER PAST PRES. (UNTIL 6/2024) 5.00 X X 0 0 0 ROBERT ANDREW GERBERRY MEMBER THEN SEC (CHANGE 6/2024) 2.00 X X 0 0 0 AMY S LEOPARD SECRETARY (UNTIL 6/2024) 2.00 X X 0 0 0 SARALISA C BRAU MEMBER 2.00 X 0 0 0 CAROL CARDEN MEMBER 2.00 X 0 0 0 RITU K COOPER MEMBER 2.00 X 0 0 0 KIRK L DOBBINS MEMBER (UNTIL 6/2024) 2.00 X 0 0 0 JENNIFER L EVANS MEMBER 2.00 X 0 0 0 EMILY B GREY MEMBER 2.00 X 0 0 0 ANNE W HANCE MEMBER (UNTIL 6/2024) 2.00 X 0 0 0 TIZGEL KS HIGH MEMBER 2.00 X 0 0 0 JENNIFER CSIK HUTCHENS MEMBER 2.00 X 0 0 0 JULIE E KASS MEMBER 2.00 X 0 0 0 ARI J MARKENSON MEMBER 2.00 X 0 0 0 LINDA SAUSER MORONEY MEMBER (UNTIL 6/2024) 2.00 X 0 0 0 MICHAEL E PAULHUS MEMBER 2.00 X 0 0 0 SUZANNE J SCRUTTON MEMBER 2.00 X 0 0 0 GELVINA RODRIGUEZ STEVENSON MEMBER 2.00 X 0 0 0 MATTHEW E WETZEL MEMBER 2.00 X 0 0 0 LISA OHRIN WILSON MEMBER 2.00 X 0 0 0 KATHRYN A TAYLOR MEMBER (UNTIL 6/2024) 2.00 X 0 0 0 GERALD E DELOSS MEMBER (FROM 6/2024) 2.00 X 0 0 0 LAURA F LAEMMLE-WEIDENFELD MEMBER (FROM 6/2024) 2.00 X 0 0 0 KAREN R PALMERSHEIM MEMBER (FROM 6/2024) 2.00 X 0 0 0 FELICIA DILLARD CHIEF FINANCIAL OFFICER 40.00 X 186197 0 31647 KERRY HOGGARD VICE PRESIDENT OF MEMBERSHIP 40.00 X 228418 0 35956 ROBERT ANDERSON CHIEF CONTENT OFFICER 40.00 X 206285 0 29418 ALYCIA TESSEAN CHIEF MARKETING OFFICER 40.00 X 163016 0 35120 STEPHEN GABRIEL SENIOR DIRECTOR OF TECHNOLOGY 40.00 X 154221 0 34264 ANNE HOOVER VP OF PROGRAMS (UNTIL 7/16/24) 40.00 X 142226 0 30742 LISA SALERNO SENIOR DIRECTOR OF EDUCATION 40.00 X 138183 0 27120 KARA CARTWRIGHT SR. DIRECTOR OF NON DUES EDUCATION 40.00 X 138356 0 13495 2035832 0 275198 21 0 1 0 DELCOR TECH SOLUTIONS 8380 COLESVILLE ROAD STE 550 SILVER SPRING MD 20910 TECHNOLOGY SERVICE 388009 MARKETING GENERAL INCORPORATED 625 NORTH WASHINGTON ST ALEXANDRIA VA 22314 MARKETING SERVICE 169441 PROTECH ASSOCIATES INC 5457 TWIN KNOLLS RD STE 400 COLUMBIA MD 21045 TECHNOLOGY SERVICE 161382 BLUEMODUS INC 1641 CALIFORNIA ST STE 400 DENVER CO 80202 TECHNOLOGY SERVICE 145192 SUSAN GAGE CATERERS 7100 OLD LANDOVER RD 200 LANDOVER MD 20785 CATERING SERVICE 120947 7 198392 198392 MEMBERSHIP DUES 900099 3894905 3894905 CONFERENCES 900099 3790461 3790461 DISPUTE RESOLUTION SERVICES 611710 812866 812866 ADVERTISING 541800 370748 370748 PUBLISHING 900099 73333 73333 58813 58813 9001126 588065 588065 406295 406295 2953163 2949685 3478 3478 3478 191948 258242 -66294 -66294 MISCELLANEOUS 900099 31426 31426 31426 10162488 8564084 370748 1029264 1413277 765838 627796 19643 3647743 1966828 1663373 17542 222212 127360 93460 1392 442294 251406 187584 3304 364160 197896 163600 2664 5785 5785 8400 8400 63524 63524 948698 318651 618841 11206 18355 18355 161922 110966 49580 1376 699204 329973 366744 2487 572896 313849 255662 3385 406480 318663 85489 2328 1705755 1651025 54730 77 77 200726 69917 129977 832 TRAINING & DEV'L 51788 26055 25658 75 CREDIT CARD FEES 272555 90198 179185 3172 PAYROLL FEES 12305 4072 8090 143 DUES 3370 1695 1670 5 12981 6637 4828 1516 11234507 6551029 4612408 71070 530 530 1744352 1874352 18155 12025 98427 120623 494524 423369 1580917 889789 873317 691128 15996343 16441601 3078246 2818417 22303894 22382045 4576396 5743766 3476019 3096005 4513223 4006901 12565638 12846672 X 9630813 9379884 107443 155489 9738256 9535373 22303894 22382045 -1072019 869136 0 X 0 1 X 1 0 X 112048 944258 133248 187867 198392 1575813 6472119 6838894 8352762 8705191 8822326 39191292 6584167 7783152 8486010 8893058 9020718 40767105 29838 10000 45420 81000 51311 217569 62695 62695 29838 10000 45420 81000 114006 280264 40486841 879910 1013742 829854 850808 994360 4568674 879910 1013742 829854 850808 994360 4568674 10149 10149 31258 82640 61265 31426 206589 7474226 8828152 9398504 9805131 10046504 45552517 0.88880 0.88980 0.10030 0.10170 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: MISCELLANEOUS INCOME - 2021 AMOUNT: $ 31,258. 2022 AMOUNT: $ 82,640. 2023 AMOUNT: $ 61,265. 2024 AMOUNT: $ 31,426. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1162472 494484 667988 9813 9813 0 408632 385492 23140 691128 RIGHT-OF-USE ASSET 2713036 DEPOSITS 105381 2818417 LEASE LIABILITY 4006901 4006901 X 11207987 869136 258242 1127378 10080609 63524 18355 81879 10162488 11410870 258242 258242 11152628 63524 18355 81879 11234507 PART X, LINE 2: 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 DERECOGNITION, 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: COST OF GOODS SOLD, REPORTED AS AN EXPENSE ON THE AUDITED 258,242. FINANCIAL STATEMENTS, AND NETTED AGAINST SALES REVENUE ON FORM 990, PART VIII, LINE 10B. PART XI, LINE 4B - OTHER ADJUSTMENTS: ADVERTISING COMMISSIONS, NETTED AGAINST ADVERTISING INCOME 18,355. ON THE AUDITED FINANCIAL STATEMENTS, AND REPORTED AS AN EXPENSE ON FORM 990, PART IX, LINE 12. PART XII, LINE 2D - OTHER ADJUSTMENTS: COST OF GOODS SOLD, REPORTED AS AN EXPENSE ON THE AUDITED 258,242. FINANCIAL STATEMENTS, AND NETTED AGAINST SALES REVENUE ON FORM 990, PART VIII, LINE 10B. PART XII, LINE 4B - OTHER ADJUSTMENTS: ADVERTISING COMMISSIONS, NETTED AGAINST ADVERTISING INCOME 18,355. ON THE AUDITED FINANCIAL STATEMENTS, AND REPORTED AS AN EXPENSE ON FORM 990, PART IX, LINE 12. X 1 1 X X X X 0 0 0 0 0 0 0 1 0 DAVID S CADE EXECUTIVE VICE PRESIDENT/CEO 617430 0 61500 0 0 0 26400 0 11036 0 716366 0 0 0 KERRY HOGGARD VICE PRESIDENT OF MEMBERSHIP 228418 0 0 0 0 0 20345 0 15611 0 264374 0 0 0 ROBERT ANDERSON CHIEF CONTENT OFFICER 206285 0 0 0 0 0 16688 0 12730 0 235703 0 0 0 FELICIA DILLARD CHIEF FINANCIAL OFFICER 186197 0 0 0 0 0 16478 0 15169 0 217844 0 0 0 ALYCIA TESSEAN CHIEF MARKETING OFFICER 163016 0 0 0 0 0 14076 0 21044 0 198136 0 0 0 STEPHEN GABRIEL SENIOR DIRECTOR OF TECHNOLOGY 154221 0 0 0 0 0 13376 0 20888 0 188485 0 0 0 ANNE HOOVER VP OF PROGRAMS (UNTIL 7/16/24) 115901 0 0 0 26325 0 19161 0 11581 0 172968 0 0 0 LISA SALERNO SENIOR DIRECTOR OF EDUCATION 138183 0 0 0 0 0 11357 0 15763 0 165303 0 0 0 KARA CARTWRIGHT SR. DIRECTOR OF NON DUES EDUCATION 138356 0 0 0 0 0 11107 0 2388 0 151851 0 0 0 PART I, LINE 1A ROBERT ANDERSON AND LISA SALERNO RECEIVED A REIMBURSEMENT FOR HEALTH CLUB DUES. THE REIMBURSEMENT IS INCLUDED IN TAXABLE COMPENSATION. PART I, LINE 7 DAVID CADE RECEIVED A $61,500 PERFORMANCE-BASED BONUS PAYMENT IN 2024. 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 IDEA COMMITTEE, AND THE IMMEDIATE PAST PRESIDENT AS AN EX OFFICIO NON-VOTING MEMBER. FORM 990, PART VI, SECTION A, LINE 4 AHLA AMENDED ITS BYLAWS AT THE JANUARY 18, 2024 BOARD MEETING. SIGNIFICANT CHANGES INCLUDE: - UPDATE THE TERM LIMITS OF THE BOARD OF DIRECTORS TO ONE FIVE-YEAR TERM - NAME THE PRACTICE GROUPS AND SPECIAL COUNCILS (PGSC) COMMITTEE AS A STANDING COMMITTEE OF THE BOARD IN THE AHLA BYLAWS - INCREASE THE FINANCE COMMITTEE'S COMPOSITION TO FIVE (5) MEMBERS OF THE BOARD AND REMOVE THE REQUIREMENT THAT TWO MEMBERS ALSO BE MEMBERS OF THE EXECUTIVE COMMITTEE. FORM 990, PART VI, SECTION A, LINE 6 THERE ARE TWO CLASSES OF MEMBERSHIP: VOTING OR REGULAR MEMBERSHIP, AND NON-VOTING OR HONORARY 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 JUNE 2024. 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.