Oregon Speech Language Hearing Association

EIN 93-6032197 • 501(c)6 • Salem, OR

Profile

Provide professional development for speech language pathologists, audiologists and speech language pathology assistants.

PO Box 8040Salem, OR 97303

oregonspeechandhearing.org

Siviq Scores

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

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2023

0.00x

Tied with the lowest-debt nonprofits in its peer group.

501(c)6 • <$500k nonprofits • Source year 2023

9.6%

Higher net margin than 67% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2023

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)6 • <$500k nonprofits • Source year 2022

11%

Faster asset growth than 72% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

21%

Faster revenue growth than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet

Liabilities / Assets49th percentile

Assets

$98,321

Up $11,310 (+13%) from 2023

Liabilities

$1,180

Up $1,180 from 2023

Net Assets

$97,141

Up $10,130 (+12%) from 2023

Operations

Liabilities / Revenue50th percentile Net Margin67th percentile

Revenue

Down

$76,708

Down $13,209 (-15%) from 2023

Expenses

Down

$66,578

Down $14,733 (-18%) from 2023

Net Income

$10,130

Up $1,524 (+18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth72nd percentile

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

Highlighted filing

2024

Assets$98,321

Liabilities$1,180

Net Assets$97,141

Open 2024 Filing

Operations Trend

Revenue Growth77th percentile

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

Highlighted filing

2024

Revenue$76,708

Expenses$66,578

Net Income$10,130

Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing

Assets: $98,321
Liabilities: $1,180
Net assets: $97,141
Revenue: $76,708
Expenses: $66,578
Net income: $10,130

	Balance Sheet			Operations
Year	Assets	Liabilities	Net Assets	Revenue	Expenses	Net Income
2024Detailed filing. Detailed filing data is available for this year.	$0.98	$0.01	$0.97	$0.77	$0.67	$0.10
2023Detailed filing. Detailed filing data is available for this year.	$0.87	$0.00	$0.87	$0.90	$0.81	$0.09
2022Detailed filing. Detailed filing data is available for this year.	$0.78	$0.00	$0.78	$0.74	$0.65	$0.09
2021Detailed filing. Detailed filing data is available for this year.	$0.69	$0.00	$0.69	$0.88	$0.72	$0.16
2020Detailed filing. Detailed filing data is available for this year.	$0.53	$0.00	$0.53	$0.98	$0.75	$0.24
2019Detailed filing. Detailed filing data is available for this year.	$0.45	$0.00	$0.45	$1.37	$1.25	$0.13
2018Detailed filing. Detailed filing data is available for this year.	$0.32		$0.32	$1.17	$1.37	$0.20
2017Detailed filing. Detailed filing data is available for this year.	$0.52	$0.00	$0.52	$1.13	$1.29	$0.16
2016Detailed filing. Detailed filing data is available for this year.	$0.68		$0.68	$1.29	$1.23	$0.06
2015Detailed filing. Detailed filing data is available for this year.	$0.62		$0.62	$1.19	$1.23	$0.03
2014Detailed filing. Detailed filing data is available for this year.	$0.65		$0.65	$1.13	$1.15	$0.02
2013Detailed filing. Detailed filing data is available for this year.	$0.67		$0.67	$0.96	$1.16	$0.20
2012Summary only. Only limited summary data is available for this year.	$1.14	$0.04		$1.22	$1.29	$0.07
2011Summary only. Only limited summary data is available for this year.	$1.22	$0.04		$1.16	$1.20	$0.04
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.	$1.27	$0.03	$1.24	$1.10	$1.23	$0.13

Latest Filing Detail

Jump To

Filing Snapshot

Filing Period: Jan 1, 2024 to Dec 31, 2024
Signed: May 13, 2025
Return Version: 2024v5.0
Gross Receipts: $76,708

Mission and Program Overview

Mission

To provide professional development for speach language pathologists, audiologists, and speech language pathology assistants.

Program Services

Description	Grants	Expenses
TO PROVIDE PROFESSIONAL DEVELOPMENT FOR SPEACH LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH LANGUAGE PATHOLOGY ASSISTANTS AND STUDENTS IN THESE AREAS.	-	-
TO PROVIDE PROFESSIONAL DEVELOPMENT FOR SPEACH LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH LANGUAGE PATHOLOGY ASSISTANTS AND STUDENTS IN THESE AREAS.	-	-

Compensation and Service Providers

Top Officer Pay80th percentile

Employees

Name	Title	Full / Part Time	Base	Other	Total
LAINE FISHER-GAYLE	VP Finance	-	$0	-	-
AMANDA BROWN	VP Of Govt A	-	$0	-	-
BRANDON EDDY	VP Science &	-	$0	-	-
KERRY MANDULAK	President- E	-	$0	-	-

Political and Lobbying Activity

In-house lobbying only: No

Reported Spending and Taxes

Line Item	Amount
Total Nondeductible Lobbying and Political Cost	$29,125
Current Year Nondeductible Lobbying and Political Cost	$14,500

Filing and Contact Details

Filer

Filer Name: Oregon Speech-language & Hearing
EIN: 93-6032197
Phone: 5413469001
Address: PO BOX 8040, SALEM, OR 97303

Signing Officer

Name: Laine Fisher-gayle
Title: VP Finance
Signed: 2025-05-13
Discuss with paid preparer: Yes

Preparer

Firm: Brown & Maguire Cpas Pllc
Address: 2715 BRANSFORD AVENUE, NASHVILLE, TN 37204
Preparer: JOHN LA'GERE
Phone: 6152420067

Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Conferences conference expenses 10,679 expenses it 2,918 insurance 399 office 4,692 contineuing ed 975 govt relations 14,500 advertising 160 rollover adjustment -1,000 total 33,323”

Form 990-ez, Part II, Line 24

“Accounts receivable 0 310 total 0 310”

Form 990-ez, Part II, Line 26

“Accounts payable and accrued expenses 0 1,180”

Form 990-ez, Part III

“To provide professional development for speach language pathologists, audiologists, and speech language pathology assistants.”

Form 990-ez, Part III, Line 31

“To provide professional development for speach language pathologists, audiologists, and speech language pathology assistants and students in these areas.”

Raw XML Appendix116 raw XML fields

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

Path	#	Value
IRS990EZ/ActivitiesNotPreviouslyRptInd	0	false
IRS990EZ/BooksInCareOfDetail/PersonNm	0	THE ORGANIZATION
IRS990EZ/BooksInCareOfDetail/PhoneNum	0	5038772042
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt	0	PO BOX 8040
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm	0	SALEM
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd	0	OR
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd	0	97303
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt	0	87011
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt	0	98011
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd	0	false
IRS990EZ/ContributionsGiftsGrantsEtcAmt	0	4000
IRS990EZ/DonorAdvisedFndsInd	0	false
IRS990EZ/ExcessOrDeficitForYearAmt	0	10130
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt	0	33255
IRS990EZ/ForeignFinancialAccountInd	0	false
IRS990EZ/ForeignOfficeInd	0	false
IRS990EZ/Form1120PolFiledInd	0	false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt	0	87011
IRS990EZ/Form990TotalAssetsGrp/EOYAmt	0	98321
IRS990EZ/GrossReceiptsAmt	0	76708
IRS990EZ/InfoInScheduleOPartIIIInd	0	X
IRS990EZ/InfoInScheduleOPartIIInd	0	X
IRS990EZ/InfoInScheduleOPartIInd	0	X
IRS990EZ/InvestmentIncomeAmt	0	5
IRS990EZ/MadeLoansToFromOfficersInd	0	false
IRS990EZ/MembershipDuesAmt	0	23430
IRS990EZ/MethodOfAccountingCashInd	0	X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt	0	87011
IRS990EZ/NetAssetsOrFundBalancesEOYAmt	0	97141
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt	0	87011
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt	0	97141
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	0	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	1	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	2	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt	3	1.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	0	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	1	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	2	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt	3	0
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	0	LAINE FISHER-GAYLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	1	AMANDA BROWN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	2	BRANDON EDDY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm	3	KERRY MANDULAK
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	0	VP FINANCE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	1	VP OF GOVT A
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	2	VP SCIENCE &
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt	3	PRESIDENT- E
IRS990EZ/OperateHospitalInd	0	false
IRS990EZ/Organization501cInd	0	X
IRS990EZ/OrganizationDissolvedEtcInd	0	false
IRS990EZ/OrganizationHadUBIInd	0	false
IRS990EZ/OtherAssetsTotalDetail/EOYAmt	0	310
IRS990EZ/OtherExpensesTotalAmt	0	33323
IRS990EZ/PoliticalCampaignActyInd	0	false
IRS990EZ/PrimaryExemptPurposeTxt	0	TO PROVIDE PROFESSIONAL DEVELOPMENT FOR SPEACH LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH LANGUAGE PATHOLOGY ASSISTANTS.
IRS990EZ/ProgramServiceRevenueAmt	0	49273
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	0	TO PROVIDE PROFESSIONAL DEVELOPMENT FOR SPEACH LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH LANGUAGE PATHOLOGY ASSISTANTS AND STUDENTS IN THESE AREAS.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt	1	TO PROVIDE PROFESSIONAL DEVELOPMENT FOR SPEACH LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH LANGUAGE PATHOLOGY ASSISTANTS AND STUDENTS IN THESE AREAS.
IRS990EZ/ProhibitedTaxShelterTransInd	0	false
IRS990EZ/RelatedOrganizationCtrlEntInd	0	false
IRS990EZ/ScheduleBNotRequiredInd	0	X
IRS990EZ/SubjectToProxyTaxInd	0	true
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt	0	1180
IRS990EZ/TanningServicesProvidedInd	0	false
IRS990EZ/TotalExpensesAmt	0	66578
IRS990EZ/TotalRevenueAmt	0	76708
IRS990EZ/TransactionWithControlEntInd	0	false
IRS990EZ/TypeOfOrganizationCorpInd	0	X
IRS990EZ/WebsiteAddressTxt	0	OREGONSPEECHANDHEARING.ORG
IRS990ScheduleC/AgreeCarryoverPriorYearInd	0	true
IRS990ScheduleC/CarriedOverAmt	0	23430
IRS990ScheduleC/DuesAssessmentsAmt	0	23430
IRS990ScheduleC/NonDedLbbyngPltclCyovAmt	0	14625
IRS990ScheduleC/NonDeductibleLbbyngPltclCYAmt	0	14500
IRS990ScheduleC/NonDeductibleLbbyngPltclTotAmt	0	29125
IRS990ScheduleC/OnlyInHouseLobbyingInd	0	false
IRS990ScheduleC/SubstantiallyAllDuesNondedInd	0	false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	0	CONFERENCES CONFERENCE EXPENSES 10,679 EXPENSES IT 2,918 INSURANCE 399 OFFICE 4,692 CONTINEUING ED 975 GOVT RELATIONS 14,500 ADVERTISING 160 ROLLOVER ADJUSTMENT -1,000 TOTAL 33,323
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	1	ACCOUNTS RECEIVABLE 0 310 TOTAL 0 310
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	2	ACCOUNTS PAYABLE AND ACCRUED EXPENSES 0 1,180
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	3	TO PROVIDE PROFESSIONAL DEVELOPMENT FOR SPEACH LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH LANGUAGE PATHOLOGY ASSISTANTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt	4	TO PROVIDE PROFESSIONAL DEVELOPMENT FOR SPEACH LANGUAGE PATHOLOGISTS, AUDIOLOGISTS, AND SPEECH LANGUAGE PATHOLOGY ASSISTANTS AND STUDENTS IN THESE AREAS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	0	FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	1	FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	2	FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	3	FORM 990-EZ, PART III
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc	4	FORM 990-EZ, PART III, LINE 31
ReturnHeader/BuildTS	0	2025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd	0	true
ReturnHeader/BusinessOfficerGrp/PersonNm	0	LAINE FISHER-GAYLE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt	0	VP FINANCE
ReturnHeader/BusinessOfficerGrp/SignatureDt	0	2025-05-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt	0	OREGON SPEECH-LANGUAGE & HEARING
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt	0	ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt	0	OREG
ReturnHeader/Filer/EIN	0	936032197
ReturnHeader/Filer/PhoneNum	0	5413469001
ReturnHeader/Filer/USAddress/AddressLine1Txt	0	PO BOX 8040
ReturnHeader/Filer/USAddress/CityNm	0	SALEM
ReturnHeader/Filer/USAddress/StateAbbreviationCd	0	OR
ReturnHeader/Filer/USAddress/ZIPCd	0	97303
ReturnHeader/IRSResponsiblePrtyInfoCurrInd	0	true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN	0	261534694
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt	0	BROWN & MAGUIRE CPAS PLLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt	0	2715 BRANSFORD AVENUE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm	0	NASHVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd	0	TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd	0	37204
ReturnHeader/PreparerPersonGrp/PhoneNum	0	6152420067
ReturnHeader/PreparerPersonGrp/PreparationDt	0	2025-05-13
ReturnHeader/PreparerPersonGrp/PreparerPersonNm	0	JOHN LA'GERE
ReturnHeader/ReturnTs	0	2025-05-13T10:23:04-04:00
ReturnHeader/ReturnTypeCd	0	990EZ
ReturnHeader/TaxPeriodBeginDt	0	2024-01-01
ReturnHeader/TaxPeriodEndDt	0	2024-12-31
ReturnHeader/TaxYr	0	2024