Civic Intelligence

National Student Speech Language Hearing Association

990 • Fiscal year 2014 • EIN 52-0976011

Jan 01, 2014 to Dec 31, 2014 • Filed on Nov 03, 2015

2200 Research BlvdRockville, MD 20850-3289

(301) 296-5700

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

78th percentile

0.50x

Higher debt load relative to assets than 78% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

77th percentile

0.51x

Higher debt load relative to revenue than 77% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

35th percentile

-1.5%

Higher net margin than 35% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

98th percentile

$572,727

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 65.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

14th percentile

-8.0%

Faster asset growth than 14% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

34th percentile

-1.7%

Faster revenue growth than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$891,946

Down $77,180 (-8.0%) from 2013

Net Assets

Down

$444,413

Down $29,425 (-6.2%) from 2013

Liabilities

Down

$447,533

Down $47,755 (-9.6%) from 2013

Revenue

Down

$870,894

Down $15,306 (-1.7%) from 2013

Expenses

Down

$883,852

Down $89,166 (-9.2%) from 2013

Net Income

Up

-$12,958

Up $73,860 (+85%) from 2013

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2011: $1,052,782Liabilities 2011: $447,548Net Assets 2011: $605,2342011Assets 2012: $1,042,349Liabilities 2012: $500,381Net Assets 2012: $541,9682012Assets 2013: $969,126Liabilities 2013: $495,288Net Assets 2013: $473,8382013Assets 2014: $891,946Liabilities 2014: $447,533Net Assets 2014: $444,4132014Assets 2015: $916,834Liabilities 2015: $419,798Net Assets 2015: $497,0362015Assets 2016: $1,077,956Liabilities 2016: $457,671Net Assets 2016: $620,2852016Assets 2017: $1,209,778Liabilities 2017: $420,642Net Assets 2017: $789,1362017Assets 2018: $1,312,325Liabilities 2018: $481,834Net Assets 2018: $830,4912018Assets 2019: $1,450,527Liabilities 2019: $364,360Net Assets 2019: $1,086,1672019Assets 2020: $1,600,749Liabilities 2020: $323,545Net Assets 2020: $1,277,2042020Assets 2021: $1,733,335Liabilities 2021: $327,206Net Assets 2021: $1,406,1292021Assets 2022: $1,662,728Liabilities 2022: $277,087Net Assets 2022: $1,385,6412022Assets 2023: $1,790,393Liabilities 2023: $370,574Net Assets 2023: $1,419,8192023Assets 2024: $1,762,304Liabilities 2024: $289,781Net Assets 2024: $1,472,5232024

Highlighted filing

2014

Assets$891,946
Liabilities$447,533
Net Assets$444,413

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.0M$500K$0-$500KExpenses 2011: $801,8192011Expenses 2012: $911,1922012Revenue 2013: $886,200Expenses 2013: $973,018Net Income 2013: -$86,8182013Revenue 2014: $870,894Expenses 2014: $883,852Net Income 2014: -$12,9582014Revenue 2015: $864,185Expenses 2015: $781,382Net Income 2015: $82,8032015Revenue 2016: $881,788Expenses 2016: $765,516Net Income 2016: $116,2722016Revenue 2017: $902,291Expenses 2017: $785,292Net Income 2017: $116,9992017Revenue 2018: $906,240Expenses 2018: $817,061Net Income 2018: $89,1792018Revenue 2019: $936,589Expenses 2019: $807,736Net Income 2019: $128,8532019Revenue 2020: $898,110Expenses 2020: $768,130Net Income 2020: $129,9802020Revenue 2021: $917,299Expenses 2021: $808,791Net Income 2021: $108,5082021Revenue 2022: $969,205Expenses 2022: $848,175Net Income 2022: $121,0302022Revenue 2023: $870,124Expenses 2023: $902,001Net Income 2023: -$31,8772023Revenue 2024: $925,542Expenses 2024: $912,418Net Income 2024: $13,1242024

Highlighted filing

2014

Revenue$870,894
Expenses$883,852
Net Income-$12,958
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 3, 2015
Return Version
2014v5.0
Gross Receipts
$1,029,189
Mission and Program Overview

Mission

Success starts with national nsslha. We inspire, empower, and support students in the field of csd. We give you the tools to navigate your academic career while preparing you for your professional one.

To encourage professional interest among COLLEGE AND UNIVERSITY students in the study of normal and disordered human communication. see schedule o.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$489,032$503,967▲ $14,935
Prepaid Expenses and Deferred Charges$212,638$224,193▲ $11,555
Cash and Non-Interest-Bearing Accounts$265,871$131,555▼ $134,316
Accounts Receivable$1,585$32,231▲ $30,646
Savings and Temporary Cash Investments$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Land, Buildings, and Equipment, Net$0--
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$969,126$891,946▼ $77,180
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$410,866$433,260▲ $22,394
Accounts Payable and Accrued Expenses$84,422$14,273▼ $70,149
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Other Liabilities$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$495,288$447,533▼ $47,755
Net Assets / Fund Balance
Unrestricted Net Assets$473,838$444,413▼ $29,425
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$473,838$444,413▼ $29,425
Total Liabilities and Net Assets / Fund Balance$969,126$891,946▼ $77,180
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Carlin F HagemanVice PresidentPT$7,200$7,200

Board Members and Trustees

NameTitle
Chelsea FranzluebbersCouncil President
Elizabeth McCreaPresident
Barbara ConeBoard Member
Shari RobertsonBoard Member
Nia PotierMember at Large
Suzanne ThompsonNSSLHA Consultant
Chuck CochranSecretary
Arlene A Pietranton PhDTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
na---
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$833,136
Investment Income
$34,132
Other Revenue
$3,626
Change in Net Assets
$-12,958

Audited Revenue Reconciliation

Revenue per Audited Statements
$868,393
Revenue Not Reported on Financial Statements
$2,501
Revenue Not Reported on Form 990
$-16,467
Total Revenue per Audited Statements
$851,926
Total Revenue per Form 990
$870,894
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$636,226
Salaries, Compensation, and Employee Benefits$227,536
Grants and Similar Amounts Paid$20,090
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$163,470--$163,470
Conferences and Meetings$149,036$535-$149,571
Other Employee Benefits$56,866--$56,866
Office Expenses$14,168$1,047-$15,215
Fees for Services Accounting-$15,114-$15,114
Other Expenses$14,667$62,906-$14,667
Grants to Domestic Orgs$10,200--$10,200
Grants to Domestic Individuals$9,890--$9,890
Current Officers, Directors, Trustees, and Key Employees-$7,200-$7,200
All Other Expenses$769$3,151-$3,920
Fees for Service Investment Mgmnt Fees-$2,501-$2,501
Travel$1,956--$1,956
Insurance-$1,711-$1,711
Total Functional Expenses$789,687$94,165$0$883,852

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$883,852
Expenses per Audited Statements$881,351
Total Expenses per Audited Statements$881,351
Expenses Not Reported on Financial Statements$2,501
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
National Student Speech
EIN
52-0976011
In Care Of
% YVONNE KANKAM-BOADU
Phone
3012965700
Address
2200 Research Blvd, Rockville, MD 20850-3289

Signing Officer

Name
Arlene a Pietranton Phd
Title
CEO - Asha
Phone
3012965700
Signed
2015-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Shapley
Formed
1974
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
7
Employees
0
Volunteers
25

Preparer

Firm
Grant Thornton LLP
Address
2010 CORPORATE RIDGE SUITE 400, MCLEAN, VA 22102
Preparer
mary torretta
Phone
7038477500
Supplemental Narrative

Additional Explanations

ORGANIZATION'S MISSION

FORM 990, Part III, Line 1 TO ENCOURAGE PROFESSIONAL INTEREST AMONG COLLEGE AND UNIVERSITY STUDENTS IN THE STUDY OF NORMAL AND DISORDERED HUMAN COMMUNICATION; TO ASSIST COLLEGE AND UNIVERSITY DEPARTMENTS AND LOCAL ORGANIZATIONS INTERESTED IN SPEECH, HEARING, AND LANGUAGE BEHAVIOR AND DISORDERS; TO PROVIDE CONTINUITY TO THE DISSEMINATION OF PROFESSIONAL INFORMATION; TO PROVIDE A VEHICLE FOR STUDENT REPRESENTATION IN MATTERS OF PROFESSIONAL CONCERN.

Change in Governing Documents

Form 990, Part VI, Line 4 As of April 3, 2014, NSSLHA recognizes the American Speech-Language-Hearing Association as the official professional organization for empowering and supporting speech-language pathologists, audiologists, and speech, language, and hearing scientists. The NSSLHA Board of Directors is responsible for safeguarding NSSLHA and promoting the well-being of the organization through its ultimate legal accountability and financial authority for NSSLHA. The NSSLHA council sets the strategic priorities of the organization.

Members or Stockholders

Form 990, Part VI, Line 6 THE NATIONAL STUDENT SPEECH LANGUAGE HEARING ASSOCIATION (NSSLHA) IS A PRE-PROFESSIONAL MEMBERSHIP ASSOCIATION FOR STUDENTS INTERESTED IN THE STUDY OF COMMUNICATION SCIENCES AND DISORDERS. Membership is available to undergraduate, graduate, and doctoral students enrolled full- or part-time in a communication sciences program or related major. All students pay the same annual dues.

Members or Stockholders Who May Elect

Form 990, Part VI, Line 7a NSSLHA MEMBERS ELECT ITS EXECUTIVE COUNCIL BY VOTING.

Form 990 Review Process

Form 990, Part VI, Line 11B NSSLHA'S FORM 990 IS PREPARED AND REVIEWED BY ITS OUTSIDE ACCOUNTANTS, GRANT THORNTON. A FINAL DRAFT OF FORM 990 WILL BE REVIEWED BY ASHA'S FINANCE STAFF BEFORE PRESENTING THE 990 TO EXECUTIVE COUNCIL. NSSLHA WILL MAKE THE FORM 990 AVAILABLE IN ELECTRONIC FORM TO THE COUNCIL AND ALLOW THE COUNCIL MEMBERS A PERIOD FOR REVIEW AND COMMENT PRIOR TO FILING WITH THE IRS.

Conflict of Interest Policy Monitoring & Enforcement

Form 990, Part VI, Line 12c The conflict of interest policy states that no member of the NSSHLA Council of Regional Councilors, or any of its Committees, shall derive any personal profit or gain, directly or indirectly, by reason of his or her participation with the NSSLHA Council. Each individual shall disclose to the association any personal interest that he or she may have in any matter pending before the NSSLHA Council and shall refrain from participation in any decision on such matter. At the fall NSSLHA Executive Council meeting, the Council receives and reviews the association's conflict of interest statement. At that time, the policy is reviewed in detail, and any potential conflicts that may arise are discussed. Individual councilors are advised to recuse themselves from voting on NSSLHA grants if the submission is from the chapter where they are currently a student. Councilors are also prohibited from engaging in any regional or personal exchanges with individuals or companies that are sponsors of the national organization. Any violations of the conflict of interest policy will be overseen by the NSSLHA executive committee and handled on a case-by-case basis. The executive committee will decide the appropriate course of action, communication and resolution in these matters.

Process for Determining Compensation

Form 990, Part VI, Line 15 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. As such, ASHA is responsible for determining reasonable compensation for NSSLHA's officers and key employees. ASHA officials use their professional discretion to determine compensation amounts for NSSLHA based on the reasonableness standards utilized for determining compensation for its own officers and key employees. NSSLHA does not compensate any ASHA individuals.

How Documents Are Made Available to the Public

Form 990, Part VI, Line 19 NSSLHA makes its governing documents, conflict of interest policy, and financial statements available upon receiving written request from the public.

Financial Statement Notes

Liability for Uncertain Tax Position (ASC 740)

Schedule D, Part X, Line 2 NSSLHA has been granted exemption from the federal income taxes under Section 501(c)(3) of the Interal Revenue Code (the Code) and is classified as an organization which is not a private foundation under Section 509(a) of the Code. NSSLHA is required to report unrelated business income to the Internal Revenue Service. NSSLHA did not have any material unrelated business income tax expense for the years ended December 31, 2014. NSSLHA 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. NSSLHA does not believe it has any material uncertain tax positions. Accordingly, no provision for income taxes has been made in the accompanying financial statements. NSSLHA follows the accounting guidance that creates a single model to address uncertainty in 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 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. NSSLHA is not required to record such an obligation.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member
IRS990/Form990PartVIISectionAGrp/TitleTxt6Council President
IRS990/Form990PartVIISectionAGrp/TitleTxt7Member at Large
IRS990/Form990PartVIISectionAGrp/TitleTxt8NSSLHA Consultant
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IRS990/OtherEmployeeBenefitsGrp/TotalAmt056866
IRS990/OtherExpensesGrp/Desc0PUBLICATION
IRS990/OtherExpensesGrp/Desc1MEMBERSHIP APPL. & KITS
IRS990/OtherExpensesGrp/Desc2ASHA SERVICES - INDIRECT
IRS990/OtherExpensesGrp/Desc3CHAPTER SERVICES & SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt062906
IRS990/OtherExpensesGrp/ProgramServicesAmt0353470
IRS990/OtherExpensesGrp/ProgramServicesAmt115195
IRS990/OtherExpensesGrp/ProgramServicesAmt214667
IRS990/OtherExpensesGrp/TotalAmt0353470
IRS990/OtherExpensesGrp/TotalAmt115195
IRS990/OtherExpensesGrp/TotalAmt262906
IRS990/OtherExpensesGrp/TotalAmt314667
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0163470
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0212638
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0224193
IRS990/PrincipalOfficerNm0Kathy Shapley
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IRS990/ProgramServiceRevenueGrp/BusinessCd2541800
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IRS990/ProgramServiceRevenueGrp/Desc1CONVENTION
IRS990/ProgramServiceRevenueGrp/Desc2ADVERTISING
IRS990/ProgramServiceRevenueGrp/Desc3SPONSORSHIPS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt132805
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt23500
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt132805
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220115
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt33500
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt020115
IRS990/ProgSrvcAccomActy2Grp/Desc0Conferences, conventions, and meetings: Includes NSSLHA executive council meetings in the spring (at national office) and fall (at ASHA convention); travel expenses to represent NSSLHA on various ASHA boards; convention related expenses.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt0201571
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt036305
IRS990/ProgSrvcAccomActy3Grp/Desc0Chapter services, supplies, special projects: include printing and mailing new member application twice a year and other information and promotions to local chapters (i.e. chapter "NSSLHA Loves" fundraising campaign, calls for nominations, etc.).
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt091143
IRS990/ProgSrvcAccomActy3Grp/GrantAmt010200
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt0776716
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IRS990/PYInvestmentIncomeAmt039017
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IRS990/PYOtherExpensesAmt0725029
IRS990/PYOtherRevenueAmt08552
IRS990/PYProgramServiceRevenueAmt0838631
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IRS990/PYTotalExpensesAmt0973018
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IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-12958
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0814507
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IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt020516
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IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt026562
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt031969
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt0171008
IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt00
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt019271
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IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0103130
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.76$0.29$1.47$0.93$0.91$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.79$0.37$1.42$0.87$0.90$0.03
2022Detailed filing. Detailed filing data is available for this year.$1.66$0.28$1.39$0.97$0.85$0.12
2021Detailed filing. Detailed filing data is available for this year.$1.73$0.33$1.41$0.92$0.81$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.60$0.32$1.28$0.90$0.77$0.13
2019Detailed filing. Detailed filing data is available for this year.$1.45$0.36$1.09$0.94$0.81$0.13
2018Detailed filing. Detailed filing data is available for this year.$1.31$0.48$0.83$0.91$0.82$0.09
2017Detailed filing. Detailed filing data is available for this year.$1.21$0.42$0.79$0.90$0.79$0.12
2016Detailed filing. Detailed filing data is available for this year.$1.08$0.46$0.62$0.88$0.77$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.92$0.42$0.50$0.86$0.78$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.89$0.45$0.44$0.87$0.88$0.01
2013Detailed filing. Detailed filing data is available for this year.$0.97$0.50$0.47$0.89$0.97$0.09
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.04$0.50$0.54$0.91
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.05$0.45$0.61$0.80