Civic Intelligence

National Student Speech Language Hearing Association

990 • Fiscal year 2015 • EIN 52-0976011

Jan 01, 2015 to Dec 31, 2015 • Filed on Oct 28, 2016

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

77th percentile

0.46x

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

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Liabilities / Revenue

76th percentile

0.49x

Higher debt load relative to revenue than 76% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Net Margin

67th percentile

9.6%

Higher net margin than 67% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Top Officer Pay

99th percentile

$686,298

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 79.4% of source-year revenue.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2015

Asset Growth

58th percentile

2.8%

Faster asset growth than 58% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Revenue Growth

38th percentile

-0.8%

Faster revenue growth than 38% of similar nonprofits.

2015 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2014 to 2015

Assets

Up

$916,834

Up $24,888 (+2.8%) from 2014

Net Assets

Up

$497,036

Up $52,623 (+12%) from 2014

Liabilities

Down

$419,798

Down $27,735 (-6.2%) from 2014

Revenue

Down

$864,185

Down $6,709 (-0.8%) from 2014

Expenses

Down

$781,382

Down $102,470 (-12%) from 2014

Net Income

Up

$82,803

Up $95,761 (+739%) from 2014

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

2015

Assets$916,834
Liabilities$419,798
Net Assets$497,036

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

2015

Revenue$864,185
Expenses$781,382
Net Income$82,803
Jump To
Filing Snapshot
Filing Period
Jan 1, 2015 to Dec 31, 2015
Signed
Oct 28, 2016
Return Version
2015v2.1
Gross Receipts
$1,037,830
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$503,967$499,010▼ $4,957
Prepaid Expenses and Deferred Charges$224,193$208,965▼ $15,228
Savings and Temporary Cash Investments$131,555$162,115▲ $30,560
Accounts Receivable$32,231$46,744▲ $14,513
Cash and Non-Interest-Bearing Accounts$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$891,946$916,834▲ $24,888
Other Assets Total$0$0→ $0
Liabilities
Deferred Revenue$433,260$403,800▼ $29,460
Accounts Payable and Accrued Expenses$14,273$15,998▲ $1,725
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$447,533$419,798▼ $27,735
Net Assets / Fund Balance
Unrestricted Net Assets$444,413$497,036▲ $52,623
Permanently Rstr Net Assets$0$0→ $0
Temporarily Rstr Net Assets$0$0→ $0
Total Net Assets Fund Balance$444,413$497,036▲ $52,623
Total Liabilities and Net Assets / Fund Balance$891,946$916,834▲ $24,888
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kathy ShapleyVice PresidentPT$7,200$7,200

Board Members and Trustees

NameTitle
Chelsea FranzluebbersNSSLHA Council President
Judith L PagePresident
Barbara ConeBoard Member
Shari RobertsonBoard Member
Nia PotierMember at Large
Suzanne ThompsonNSSLHA Consultant
Chuck CochranSecretary
Arlene A PietrantonTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
None---
Revenue and Support

Revenue Composition

Contributions and Grants
$258
Program Service Revenue
$829,996
Investment Income
$28,409
Other Revenue
$5,522
All Other Contributions
$258
Change in Net Assets
$82,803

Audited Revenue Reconciliation

Revenue per Audited Statements
$861,288
Revenue Not Reported on Financial Statements
$2,897
Revenue Not Reported on Form 990
$-30,180
Total Revenue per Audited Statements
$831,108
Total Revenue per Form 990
$864,185
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$547,721
Salaries, Compensation, and Employee Benefits$205,221
Grants and Similar Amounts Paid$28,440
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$131,522--$131,522
Conferences and Meetings$95,042--$95,042
Other Employee Benefits$66,499--$66,499
Grants to Domestic Individuals$14,835--$14,835
Fees for Services Accounting-$14,795-$14,795
Office Expenses$11,244$2,529-$13,773
Grants to Domestic Orgs$13,605--$13,605
Current Officers, Directors, Trustees, and Key Employees-$7,200-$7,200
All Other Expenses$283$6,542-$6,825
Other Expenses$3,324$60,785-$3,324
Fees for Service Investment Mgmnt Fees-$2,897-$2,897
Travel$2,680--$2,680
Insurance-$342-$342
Total Functional Expenses$686,292$95,090$0$781,382

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$781,382
Expenses per Audited Statements$778,485
Total Expenses per Audited Statements$778,485
Expenses Not Reported on Financial Statements$2,897
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
American Speech Language Hearing FoundationRockville, MD501(c)(3)Scholarship Fund$10,000
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
No
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 Cae
Title
Treasurer
Phone
3012965700
Signed
2016-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kathy Shapley
Formed
1974
Legal Domicile
Md
Voting Board Members
9
Independent Board Members
6
Employees
0
Volunteers
117

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.

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 2015, 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 is exempt from federal income tax under IRC section 501(c)(3), though it is subject to tax on income unrelated to its exempt purpose, unless that income is otherwise excluded by the Code. NSSLHA has processes presently in place to ensure the maintenance of its tax-exempt status; to identify and report unrelated income; to determine its filing and tax obligations in jurisdictions for which it has nexus; and to identify and evaluate other matters that may be considered tax positions. The tax years ending December 31, 2015, 2014, 2013, and 2012 are still open to audit for both federal and state purposes. NSSLHA has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. For the year ending December 31, 2015, NSSLHA reported unrelated business income tax, for federal and state purposes, which is immaterial for financial statement purposes. NSSLHA does not have federal or state operating losses to reduce these tax liabilities. NSSLHA follows guidance that clarifies the accounting for uncertainty in tax positions taken or expected to be taken in a tax return, including issues relating to financial statement recognition and measurement. This guidances provides that the tax effects from an uncertain tax position can only be recognized in the financial statements if the position is "more-likely-than-not" to be sustained if the position were to be challenged by a taxing authority. The assessment of the tax position is based solely on the technical merits of the position, without regard to the likelihood that the tax position may be challenged. The adoption of ASC 740-10 did not have a material impact on NSSHLA's financial statements, as management determined that there are no uncertain tax positions within its financial statements.

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
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IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt4Board Member
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IRS990/Form990PartVIISectionAGrp/TitleTxt6NSSLHA Council President
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IRS990/ProgSrvcAccomActy2Grp/RevenueAmt035033
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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