Civic Intelligence

Communication Health Support Associ Ation Inc. Maryland

990 • Fiscal year 2014 • EIN 53-0196545

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

2200 Research BoulevardRockville, MD 20850-3289

(301) 296-5700

Siviq Scores

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

Liabilities / Assets

25th percentile

0.01x

Higher debt load relative to assets than 25% of similar nonprofits.

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

Liabilities / Revenue

59th percentile

0.18x

Higher debt load relative to revenue than 59% of similar nonprofits.

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

Net Margin

10th percentile

-30%

Higher net margin than 10% 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 458.4% of source-year revenue.

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

Asset Growth

28th percentile

-2.8%

Faster asset growth than 28% of similar nonprofits.

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

Revenue Growth

4th percentile

-56%

Faster revenue growth than 4% of similar nonprofits.

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

Assets

Down

$1,969,530

Down $57,642 (-2.8%) from 2013

Net Assets

Down

$1,947,474

Down $79,698 (-3.9%) from 2013

Liabilities

Up

$22,056

Up $22,056 from 2013

Revenue

Down

$124,948

Down $161,743 (-56%) from 2013

Expenses

Down

$162,589

Down $116,422 (-42%) from 2013

Net Income

Down

-$37,641

Down $45,321 (-590%) from 2013

Historical Trend

Balance Sheet Trend

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

$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

2014

Assets$1,969,530
Liabilities$22,056
Net Assets$1,947,474

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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

2014

Revenue$124,948
Expenses$162,589
Net Income-$37,641
Jump To
Filing Snapshot
Filing Period
Jan 1, 2014 to Dec 31, 2014
Signed
Nov 3, 2015
Return Version
2014v5.0
Gross Receipts
$526,252
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.

Promotion of the interest of persons with hearing, speech, and 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$1,242,831$1,280,766▲ $37,935
Accounts Receivable$506,549$390,404▼ $116,145
Cash and Non-Interest-Bearing Accounts$227,409$251,575▲ $24,166
Inventories for Sale or Use$38,892$34,361▼ $4,531
Prepaid Expenses and Deferred Charges$11,491$12,424▲ $933
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
Loans From Officers Directors$0$0→ $0
Total Assets$2,027,172$1,969,530▼ $57,642
Other Assets Total$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$0$22,056▲ $22,056
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
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$0$22,056▲ $22,056
Net Assets / Fund Balance
Unrestricted Net Assets$1,519,268$1,564,465▲ $45,197
Temporarily Rstr Net Assets$419,920$295,025▼ $124,895
Permanently Rstr Net Assets$87,984$87,984→ $0
Total Net Assets Fund Balance$2,027,172$1,947,474▼ $79,698
Total Liabilities and Net Assets / Fund Balance$2,027,172$1,969,530▼ $57,642

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2014$507,904--$124,895$383,009
2013$604,664$150,000-$246,760$507,904
2012$385,721$400,000-$181,057$604,664
2011$604,964--$219,243$385,721
2010$310,475$400,000-$105,511$604,964
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arlene A Pietranton PhDPresident-Part Time
Patricia RitterVice President-Part Time
Arianna KellyBoard Member-Part Time
Martin J RomeBoard Member-Part Time
Joseph CerquoneExecutive Director-Part Time

Highest Paid Contractors

ContractorServicesLocationCompensation
Na---
Revenue and Support

Revenue Composition

Contributions and Grants
$2,500
Program Service Revenue
$42,249
Investment Income
$80,199
Other Revenue
$0
All Other Contributions
$2,500
Change in Net Assets
$-37,641

Audited Revenue Reconciliation

Revenue per Audited Statements
$124,948
Revenue Not Reported on Form 990
$4,058
Total Revenue per Audited Statements
$129,006
Total Revenue per Form 990
$124,948
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$162,589
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
Conferences and Meetings$65,254$353-$65,607
Travel$13,458$994-$14,452
Fees for Services Accounting-$9,900-$9,900
Office Expenses$1,636$1,330-$2,966
Interest-$989-$989
Other Expenses$65--$65
Total Functional Expenses$149,023$13,566$0$162,589

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$208,704
Expenses per Audited Statements$162,589
Total Expenses per Form 990$162,589
Expenses Not Reported on Form 990$46,115
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
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
Filing and Contact Details

Filer

Filer Name
National Association for
EIN
53-0196545
In Care Of
% SWEE KHAW
Phone
3012965700
Address
2200 Research Boulevard, Rockville, MD 20850-3289

Signing Officer

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

Organization Details

Principal Officer
Joseph Cerquone
Formed
1956
Legal Domicile
Dc
Voting Board Members
4
Independent Board Members
2
Employees
0
Volunteers
2

Preparer

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

Additional Explanations

Employees

Form 990, Part I, Line 5 NAHSA employs three staff members whose salaries are covered by the NAHSA budget but administered by the association's payroll system. Review of independent audited financial statements Form 990, Part IV, Line 12a NAHSA underwent a review by an independent accounting firm which was then presented to the NAHSA board of directors who takes responsibility for the financial statements presented therein. MEMBERS OR STOCKHOLDERS WHO MAY ELECT FORM 990, PART VI, LINE 7A NAHSA BOARD IS SELECTED BY THE ASHA BOARD OF DIRECTORS, A RELATED ORGANIZATION.

Form 990 Review Process

Form 990, part vi, line 11b 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.

Governance Policies

Form 990, part vi, section b, lines 12, 13, 14 in 2012, nahsa's board implemented a code of personal and professional conduct policy, a conflict of interest policy, and a written whistleblower policy. Nahsa's board also adopted and implemented a written retention and destruction policy in 2013.

Conflict of Interest Policy

Form 990, part vi, section b, line 12c 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.

Determination of Compensation

Part vi, section b, lines 15a and 15b 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. Officials use their professional discretion to determine compensation amounts for nahsa based on the reasonableness standards utilized for determining compensation for its own officers and key employees. Nahsa does not compensate any asha individuals. Own officers and key employees. Nahsa does not compensate any asha individuals. 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. 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 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, conflict of interest policy, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

Financial Statement Notes

Intended Uses of Endowment Funds

Schedule D, Part V, Line 4 To promote interest of persons with hearing, speech and language problems by increasing public understanding and stimulating consumer advocacy.

Liability for Uncertain Tax Position (asc 740)

Schedule d, part x, line 2 the association is exempt from federal income taxes under section 501(c)(3) of the internal revenue code, except for any unrelated business income. No unrelated business income was generated during 2014, and accordingly, no provision for income taxes is reflected in the accompanying financial statements. The association 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. The association does not believe it has any material uncertain tax positions.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0Schedule A, Part IV, Section A, Line 3b
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0Public Support Tests for Supported Organizations
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IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION
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IRS990ScheduleA/SupportingOrgType1Ind0X
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IRS990ScheduleD/RevenueSubtotalAmt0124948
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Schedule D, Part V, Line 4 To promote interest of persons with hearing, speech and language problems by increasing public understanding and stimulating consumer advocacy.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SCHEDULE D, PART X, LINE 2 THE ASSOCIATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, EXCEPT FOR ANY UNRELATED BUSINESS INCOME. NO UNRELATED BUSINESS INCOME WAS GENERATED DURING 2014, AND ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION 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. THE ASSOCIATION DOES NOT BELIEVE IT HAS ANY MATERIAL UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Intended Uses of Endowment Funds
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1LIABILITY FOR UNCERTAIN TAX POSITION (ASC 740)
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IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt20
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt181810

Document Assets

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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