Civic Intelligence

National Association For

EIN 53-0196545 • 501(c)3 • Rockville, MD

Profile

Promotion of the interest of persons with hearing, speech, and language disabilities by means of increasing public understanding and stimulating consumer advocacy.

2200 Research BoulevardRockville, MD 20850-3289

none

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

33rd percentile

0.01x

Higher debt load relative to assets than 33% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.07x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

85th percentile

40%

Higher net margin than 85% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

99th percentile

$819,427

Higher top officer pay than 99% of similar nonprofits.

Top officer pay equals 157.7% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

62nd percentile

8.3%

Faster asset growth than 62% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

98th percentile

547%

Faster revenue growth than 98% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$3,477,115

Up $267,267 (+8.3%) from 2023

Liabilities

Down

$37,500

Down $31,912 (-46%) from 2023

Net Assets

Up

$3,439,615

Up $299,179 (+9.5%) from 2023

Revenue

Up

$519,681

Up $439,339 (+547%) from 2023

Expenses

Down

$311,133

Down $30,561 (-8.9%) from 2023

Net Income

Up

$208,548

Up $469,900 (+180%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2010: $1,837,576Liabilities 2010: $4,903Net Assets 2010: $1,832,6732010Assets 2011: $1,619,765Liabilities 2011: $438Net Assets 2011: $1,619,3272011Assets 2012: $1,972,369Liabilities 2012: $0Net Assets 2012: $1,972,3692012Assets 2013: $2,027,172Liabilities 2013: $0Net Assets 2013: $2,027,1722013Assets 2014: $1,969,530Liabilities 2014: $22,056Net Assets 2014: $1,947,4742014Assets 2015: $2,093,095Liabilities 2015: $16,853Net Assets 2015: $2,076,2422015Assets 2016: $2,062,060Liabilities 2016: $3,906Net Assets 2016: $2,058,1542016Assets 2017: $2,292,844Liabilities 2017: $4,574Net Assets 2017: $2,288,2702017Assets 2018: $2,243,305Liabilities 2018: $1,292Net Assets 2018: $2,242,0132018Assets 2019: $2,435,641Liabilities 2019: $1,914Net Assets 2019: $2,433,7272019Assets 2020: $2,917,428Liabilities 2020: $189Net Assets 2020: $2,917,2392020Assets 2021: $3,397,187Liabilities 2021: $0Net Assets 2021: $3,397,1872021Assets 2022: $3,148,078Liabilities 2022: $7,625Net Assets 2022: $3,140,4532022Assets 2023: $3,209,848Liabilities 2023: $69,412Net Assets 2023: $3,140,4362023Assets 2024: $3,477,115Liabilities 2024: $37,500Net Assets 2024: $3,439,6152024

Highlighted filing

2024

Assets$3,477,115
Liabilities$37,500
Net Assets$3,439,615

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$600K$400K$200K$0-$200K-$400KRevenue 2010: $457,270Expenses 2010: $194,022Net Income 2010: $263,2482010Expenses 2011: $266,6112011Expenses 2012: $216,8422012Revenue 2013: $286,691Expenses 2013: $279,011Net Income 2013: $7,6802013Revenue 2014: $124,948Expenses 2014: $162,589Net Income 2014: -$37,6412014Revenue 2015: $406,330Expenses 2015: $192,054Net Income 2015: $214,2762015Revenue 2016: $61,429Expenses 2016: $134,886Net Income 2016: -$73,4572016Revenue 2017: $283,075Expenses 2017: $204,929Net Income 2017: $78,1462017Revenue 2018: $295,226Expenses 2018: $224,954Net Income 2018: $70,2722018Revenue 2019: $95,751Expenses 2019: $130,134Net Income 2019: -$34,3832019Revenue 2020: $406,993Expenses 2020: $68,510Net Income 2020: $338,4832020Revenue 2021: $422,164Expenses 2021: $162,979Net Income 2021: $259,1852021Revenue 2022: $419,564Expenses 2022: $249,383Net Income 2022: $170,1812022Revenue 2023: $80,342Expenses 2023: $341,694Net Income 2023: -$261,3522023Revenue 2024: $519,681Expenses 2024: $311,133Net Income 2024: $208,5482024

Highlighted filing

2024

Revenue$519,681
Expenses$311,133
Net Income$208,548

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$3.48$0.04$3.44$0.52$0.31$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.21$0.07$3.14$0.08$0.34$0.26
2022Detailed filing. Detailed filing data is available for this year.$3.15$0.01$3.14$0.42$0.25$0.17
2021Detailed filing. Detailed filing data is available for this year.$3.40$0.00$3.40$0.42$0.16$0.26
2020Detailed filing. Detailed filing data is available for this year.$2.92$0.00$2.92$0.41$0.07$0.34
2019Detailed filing. Detailed filing data is available for this year.$2.44$0.00$2.43$0.10$0.13$0.03
2018Detailed filing. Detailed filing data is available for this year.$2.24$0.00$2.24$0.30$0.22$0.07
2017Detailed filing. Detailed filing data is available for this year.$2.29$0.00$2.29$0.28$0.20$0.08
2016Detailed filing. Detailed filing data is available for this year.$2.06$0.00$2.06$0.06$0.13$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.09$0.02$2.08$0.41$0.19$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.97$0.02$1.95$0.12$0.16$0.04
2013Detailed filing. Detailed filing data is available for this year.$2.03$0.00$2.03$0.29$0.28$0.01
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.97$0.00$1.97$0.22
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.00$1.62$0.27
2010Summary only. Only limited summary data is available for this year.$1.84$0.00$1.83$0.46$0.19$0.26
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 30, 2025
Return Version
2024v5.1
Gross Receipts
$631,431
Mission and Program Overview

Mission

Promotion of the interest of persons with hearing, speech, and language disabilities by means of increasing public understanding and stimulating consumer advocacy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$2,279,273$2,581,391▲ $302,118
Savings and Temporary Cash Investments$601,364$587,586▼ $13,778
Accounts Receivable$312,307$292,816▼ $19,491
Inventories for Sale or Use$15,007$13,408▼ $1,599
Prepaid Expenses and Deferred Charges$1,897$1,914▲ $17
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0--
Investments Program Related$0--
Land, Buildings, and Equipment, Net$0$0→ $0
Loans From Officers Directors$0$0→ $0
Total Assets$3,209,848$3,477,115▲ $267,267
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$69,412$37,500▼ $31,912
Other Liabilities$0$0→ $0
Total Liabilities$69,412$37,500▼ $31,912
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,406,020$2,681,442▲ $275,422
Net Assets With Donor Restrictions$734,416$758,173▲ $23,757
Total Net Assets Fund Balance$3,140,436$3,439,615▲ $299,179
Total Liabilities and Net Assets / Fund Balance$3,209,848$3,477,115▲ $267,267

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$734,416$300,000▲ $13,298$289,541$758,173
2023$1,030,795-▲ $16,080$312,459$734,416
2022$923,218$350,000▼ $19,117$223,306$1,030,795
2021$742,276$300,000▲ $17,058$136,116$923,218
2020$471,935$300,000▲ $13,324$42,983$742,276
Compensation and Service Providers

Board Members and Trustees

NameTitle
Vicki R Deal-williamsPresident -part Time
Aileen WongBoard Member-part Time
Danielle CooperBoard Member-Part Time
Selena a RamkeesoonBoard Member-part Time
Varleisha D GibbsBoard Member-part Time
Joseph CerquoneExecutive Director-part Time

Highest Paid Contractors

ContractorServicesLocationCompensation
Avoq LLCCommuncations1201 NEW YORK AVE NW, SUITE 900, Washington, DC 20005$248,000
Revenue and Support

Revenue Composition

Contributions and Grants
$300,000
Program Service Revenue
$3,363
Investment Income
$216,318
Other Revenue
$0
Change in Net Assets
$208,548

Audited Revenue Reconciliation

Revenue per Audited Statements
$515,530
Revenue Not Reported on Financial Statements
$4,151
Revenue Not Reported on Form 990
$173,580
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$689,110
Total Revenue per Form 990
$519,681
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$311,133
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Accounting-$12,095-$12,095
Conferences and Meetings$4,908--$4,908
Fees for Service Investment Mgmnt Fees-$4,151-$4,151
Interest-$3,182-$3,182
Other Expenses$2,179$-15-$-15
Total Functional Expenses$291,720$19,413$0$311,133

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$389,931
Total Expenses per Form 990$311,133
Expenses per Audited Statements$306,982
Expenses Not Reported on Form 990$82,949
Expenses Not Reported on Financial Statements$4,151
Other Expense Adjustments$0
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
Subject to proxy tax
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
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 15 DETERMINATION OF COMPENSATION

Nahsa's day to day operations are conducted by asha staff and volunteers; however, the process for determining compensation for the related organization staff is reviewed and evaluated by independent persons and comparability data. Nahsa does not pay any compensation for the executive director, the president and the trustee position on the nahsa board.

Form 990, Part VI, Line 7A Members or stockholders electing members of governing body

Decisions subject to approval nahsa board is selected by the asha board of directors, a related organization.

Form 990, Part VI, Line 11B Review of form 990 by governing body

Form 990 review process the nahsa president reviewed and signed the final form 990 (including required schedules) and discussed it with a representative of the board. It was provided to all members of the organization's governing body prior to filing.

Form 990, Part VI, Line 12C Conflict of interest policy

Conflict of interest policy nahsa's conflict of interest policy states that any spending of nahsa funds should be in the association's interest. In the context of this policy, the term "conflict of interest" refers to any circumstance that casts doubt on someone's ability to act in nahsa's best interest. Everyone is expected to avoid any action or involvement that would compromise nahsa in any way. Questions of conflict of interest could arise in situations such as: 1. Having a financial interest in--or having a family member with a financial interest in--an outside concern from which nahsa purchases goods or services. 2. Accepting personal compensation for nahsa related speaking engagements, consulting services, or other activities. This includes accepting honoraria for speaking. Persons who are offered an honorarium for a nahsa related speaking opportunity should clearly state that an honorarium is unnecessary. If one is provided anyway, it is recommended that the money be donated to nahsa. 3. Accepting valuables or other favors from an outside concern that does business with nahsa (excluding normal business luncheons), or is seeking to do so. 4. Doing business with entities where someone who conducts nahsa business has a significant personal interest and stake. 5. Being in conflict with nahsa's mission or policies (i.e. Writing a grant to compete with a nahsa submission). 6. Creating a conflict between and among individuals who conduct nahsa business. 7. Serving in an advisory, consultative, technical, or managerial capacity for any non- affiliated business organization that does significant business with or is a competitor to nahsa, without first advising the nahsa executive director and/ or the nahsa president. The examples above are meant to provide guidance for common situations. They may be applicable to other situations by analogy; they should not be considered all-inclusive. Anyone who conducts nahsa business is prohibited from partaking in any activity or association that creates or appears to create a conflict between their personal interests and nahsa's best interests. In addition, they must not allow situations or personal interests to interfere with acting in the best interest of nahsa.

Form 990, Part VI, Line 19 Required documents available to the public

How documents are made available to the public the organization make its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
National Association for Hearing and Speech Action
EIN
53-0196545
Phone
3012965700
Address
2200 RESEARCH BOULEVARD, ROCKVILLE, MD 20850-3289

Signing Officer

Name
Joseph Cerquone
Title
Director of Public Relations
Signed
2025-10-30
Discuss with paid preparer
Yes

Organization Details

Formed
1956
Legal Domicile
Dc
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Bdo USA
Address
8401 GREENSBORO DR STE 800, MCLEAN, VA 22102-3599
Preparer
Todd Teresco
Phone
7038930600
Supplemental Narrative

Financial Statement Notes

Schedule D, Part V, Line 4 Intended uses of endowment funds

Intended uses of endowment funds the association's intended use of endowment funds is to promote interest of persons with hearing, speech and language problems by increasing public understanding and stimulating consumer advocacy.

Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote

Liability for uncertain tax positions (asc 740) the association is exempt from federal income tax under section 501(c)(3) of the internal revenue code and has been classified as an organization that is not a private foundation. The association had no unrelated business income for the year ended december 31, 2024. Under asc 740-10, accounting for uncertainty in income taxes, an organization must recognize the tax benefit associated with tax positions taken for tax return purposes when it is more-likely than not that the position will be sustained. The association does not believe there are any material uncertain tax positions and; accordingly, will not recognize any liability for unrecognized tax benefits. The association has filed for and received income tax exemptions in the jurisdictions where it is required to do so. Additionally, the association has filed internal revenue service form 990 tax returns as required and all applicable returns in those jurisdictions where it is required. The association believes that it is no longer subject to u.s. Federal, state and local, or non-u.s. Income tax examinations by tax authorities for years before 2021. However, the association is still open to examinations by tax authorities from fiscal year 2021 forward. For the year ended december 31, 2024, there were no interest or penalties recorded in the reviewed statement of activities.

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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/GrossAmountSalesAssetsGrp/SecuritiesAmt0219775
IRS990/GrossReceiptsAmt0631431
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IRS990/IncludeFIN48FootnoteInd0true
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IRS990/IndoorTanningServicesInd0false
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IRS990/InterestGrp/TotalAmt03182
IRS990/InventoriesForSaleOrUseGrp/BOYAmt015007
IRS990/InventoriesForSaleOrUseGrp/EOYAmt013408
IRS990/InvestmentIncomeGrp/ExclusionAmt0108293
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0108293
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IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt02279273
IRS990/InvestmentsPubTradedSecGrp/EOYAmt02581391
IRS990/IRPDocumentCnt01
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IRS990/LegalDomicileStateCd0DC
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0111750
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt00
IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/MissionDesc0PROMOTION OF THE INTEREST OF PERSONS WITH HEARING, SPEECH, AND LANGUAGE DISABILITIES BY MEANS OF INCREASING PUBLIC UNDERSTANDING AND STIMULATING CONSUMER ADVOCACY.
IRS990/MoreThan5000KToIndividualsInd0false
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IRS990/NetAssetsOrFundBalancesBOYAmt03140436
IRS990/NetAssetsOrFundBalancesEOYAmt03439615
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0108025
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0108025
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt090631
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt02406020
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt02681442
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt00
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0SPECIAL PROJECT
IRS990/OtherExpensesGrp/Desc1PUBLICATION RELATED EXPENSE
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0-15
IRS990/OtherExpensesGrp/ProgramServicesAmt0284633
IRS990/OtherExpensesGrp/ProgramServicesAmt12179
IRS990/OtherExpensesGrp/TotalAmt0284633
IRS990/OtherExpensesGrp/TotalAmt12179
IRS990/OtherExpensesGrp/TotalAmt2-15
IRS990/OtherLiabilitiesGrp/BOYAmt00
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IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliciesReferenceChaptersInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt01897
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt01914
IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt0JOSEPH CERQUONE
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProgramServiceRevenueGrp/Desc0PUBLICATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03363
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYRevenuesLessExpensesAmt0-261352
IRS990/PYSalariesCompEmpBnftPaidAmt00
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IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt080342
IRS990/QuidProQuoContributionsInd0false
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IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
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IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RelatedOrganizationsAmt0300000
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt03363
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0601364
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0587586
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd0false
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd0false
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IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd0true
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IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtExclusivelySec170c2BInd0true
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd0false
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd0true
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0PUBLIC SUPPORT TESTS FOR SUPPORTED ORGANIZATIONS THE SUPPORTED ORGANIZATION, AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION (ASHA), IS A TAX-EXEMPT ORGANIZATION DESCRIBED IN SECTION 501(C)(6) OF THE INTERNAL REVENUE CODE. NATIONAL ASSOCIATION FOR HEARING AND SPEECH ACTION (NAHSA) PERFORMS AN ANNUAL PRO-FORMA CALCULATION THAT ITS SUPPORTED ORGANIZATION MEETS THE PUBLIC SUPPORT TEST OF 509(A)(2). FOR EACH OF THE TWO PRIOR YEARS, THE IRC 509(A)(2) CALCULATION YIELDED A PUBLIC SUPPORT PERCENTAGE IN EXCESS OF 91.75% (DRIVEN BY SIGNIFICANT MEMBERSHIP DUES). NAHSA MAINTAINS A COPY OF ITS SUPPORTED ORGANIZATION'S IRS DETERMINATION LETTER ON FILE, ALONG WITH THE PRO-FORMA CALCULATION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt1TRANSFERS TO SUPPORTED ORGANIZATION NASHA DID NOT TRANSFER ANY MONIES TO ASHA DURING THE YEAR. HOWEVER, IF NASHA WAS TO PROVIDE A GRANT OR OTHER DIRECT SUPPORT TO ASHA, THE MONIES PROVIDED TO ASHA WOULD ONLY BE USED IN FURTHERANCE OF ACTIVITIES WHICH ARE DIRECTLY RELATED TO THE FULFILLMENT OF OUR MISSION.
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Schedule A, Part IV, Section A, Line 3b Qualified Under 501C(4)(5) Or (6)
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc1Schedule A, Part IV, Section A, Line 3c Support To Org. Used Exclusively Sec. 170(c)(2)(B) Purposes
IRS990ScheduleA/OtherSupportSumAmt00
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt0291720
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt0291720
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/BoardDesignatedBalanceEOYPct00.76
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IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0758173
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt01030795
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IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt016080
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IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-19117
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IRS990ScheduleD/DonatedServicesAndUseFcltsAmt082949
IRS990ScheduleD/DonatedServicesUseFcltsAmt082949
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IRS990ScheduleD/FootnoteTextInd0X
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IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct00.12
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0INTENDED USES OF ENDOWMENT FUNDS THE ASSOCIATION'S INTENDED USE OF ENDOWMENT FUNDS IS TO PROMOTE INTEREST OF PERSONS WITH HEARING, SPEECH AND LANGUAGE PROBLEMS BY INCREASING PUBLIC UNDERSTANDING AND STIMULATING CONSUMER ADVOCACY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1LIABILITY FOR UNCERTAIN TAX POSITIONS (ASC 740) THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION. THE ASSOCIATION HAD NO UNRELATED BUSINESS INCOME FOR THE YEAR ENDED DECEMBER 31, 2024. UNDER ASC 740-10, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, AN ORGANIZATION MUST RECOGNIZE THE TAX BENEFIT ASSOCIATED WITH TAX POSITIONS TAKEN FOR TAX RETURN PURPOSES WHEN IT IS MORE-LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED. THE ASSOCIATION DOES NOT BELIEVE THERE ARE ANY MATERIAL UNCERTAIN TAX POSITIONS AND; ACCORDINGLY, WILL NOT RECOGNIZE ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ASSOCIATION HAS FILED FOR AND RECEIVED INCOME TAX EXEMPTIONS IN THE JURISDICTIONS WHERE IT IS REQUIRED TO DO SO. ADDITIONALLY, THE ASSOCIATION HAS FILED INTERNAL REVENUE SERVICE FORM 990 TAX RETURNS AS REQUIRED AND ALL APPLICABLE RETURNS IN THOSE JURISDICTIONS WHERE IT IS REQUIRED. THE ASSOCIATION BELIEVES THAT IT IS NO LONGER SUBJECT TO U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. INCOME TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS BEFORE 2021. HOWEVER, THE ASSOCIATION IS STILL OPEN TO EXAMINATIONS BY TAX AUTHORITIES FROM FISCAL YEAR 2021 FORWARD. FOR THE YEAR ENDED DECEMBER 31, 2024, THERE WERE NO INTEREST OR PENALTIES RECORDED IN THE REVIEWED STATEMENT OF ACTIVITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part V, Line 4 Intended uses of endowment funds
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote
IRS990ScheduleD/TermEndowmentBalanceEOYPct00.12
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IRS990ScheduleD/TotalRevenuePerForm990Amt0519681
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0194790
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt1504128
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt2269370
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt020915

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