Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
AMERICAN HEALTH LAWYERS ASSOCIATION INC
Employer identification number
23-7333380
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization?
................
11g(i)
(ii)
a family member of a person described in (i) above?
......................
11g(ii)
(iii)
a 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of support?
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3..
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public Support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (See instructions.)
..................
12
13
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here..........................................
Section C. Computation of Public Support Percentage
14
Public Support Percentage for 2010 (line 6 column (f) divided by line 11 column (f))
.........
14
15
Public Support Percentage for 2009 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2010.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
......................
b
33 1/3% support test—2009.
If the organization did not check the box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2010.
If the organization did not check a box on line 13, 16a, or 16b and line 14
is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported
organization
..................................................
b
10%-facts-and-circumstances test—2009.
If the organization did not check a box on line 13, 16a, 16b, or 17a and line
15 is 10% or more, and if the organization meets the "facts and circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts and circumstances" test. The organization qualifies as a publicly supported organization
..............................................
18
Private Foundation
If the organization did not check a box on line 13, 16a, 16b, 17a or 17b, check this box and see
instructions
...................................................
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
3,596,763
3,976,459
4,040,265
3,705,432
3,434,759
18,753,678
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
5,490,018
5,552,045
4,923,266
3,210,126
5,352,296
24,527,751
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
9,086,781
9,528,504
8,963,531
6,915,558
8,787,055
43,281,429
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
0
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
0
c
Add lines 7a and 7b..
0
8
Public Support (Subtract line 7c from line 6.)
43,281,429
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2006
(b) 2007
(c) 2008
(d) 2009
(e) 2010
(f) Total
9
Amounts from line 6...
9,086,781
9,528,504
8,963,531
6,915,558
8,787,055
43,281,429
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
779,041
865,909
808,031
710,733
758,746
3,922,460
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
779,041
865,909
808,031
710,733
758,746
3,922,460
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
32,757
24,630
57,387
13
Total support (Add lines 9, 10c, 11 and 12.).
9,865,822
10,394,413
9,771,562
7,659,048
9,570,431
47,261,276
14
First Five Years
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public Support Percentage for 2010 (line 8 column (f) divided by line 13 column (f))
.........
15
91.580 %
16
Public support percentage from 2009 Schedule A, Part III, line 15
...............
16
91.580 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2010 (line 10c column (f) divided by line 13 column (f))
......
17
8.300 %
18
Investment income percentage from 2009 Schedule A, Part III, line 17
.............
18
8.350 %
19a
33 1/3% support tests—2010.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3% and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
..........
b
33 1/3% support tests—2009.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
....
20
Private Foundation
If the organization did not check a box on line 14, 19a or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information.
Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
SCHEDULE A, PART II, LINE 12, EXPLANATION OF OTHER INCOME: INCOME FROM ACTIVITIES NOT NORMALLY RECURRING
Schedule A (Form 990 or 990-EZ) 2010
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
AMERICAN HEALTH LAWYERS ASSOCIATION INC
Employer identification number
23-7333380
Identifier
Return Reference
Explanation
FORM 990, PART VI, SECTION A, LINE 6
THERE ARE 2 CLASSES OF MEMBERSHIP. VOTING OR REGULAR MEMBERSHIP AND HONORARY OR NON-VOTING MEMBERSHIP ARE THE TWO CLASSES.
FORM 990, PART VI, SECTION B, LINE 11
THE FINANCE COMMITTEE WILL REVIEW THE 990 IN DETAIL AND THE 990 WILL BE MADE AVAILABLE TO THE FULL BOARD TO REVIEW AT THEIR OPTION.
FORM 990, PART VI, SECTION B, LINE 12C
ANNUALLY, THE BOARD OF DIRECTORS COMPLETE A CONFLICT OF INTEREST DISCLOSURE STATEMENT.
FORM 990, PART VI, SECTION B, LINE 15
THE COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD WITH COMPARABLE CEO COMPENSATION OF OTHER HEALTHCARE AND LEGAL ASSOCIATION CEOS GATHERED FOR SUPPORT. OTHER OFFICER AND KEY EMPLOYEES SALARIES AND COMPENSATION ARE DETERMINED BY THE CEO WITH PERIODIC DATA GATHERED BY AN INDEPENDENT CONSULTANT TO DETERMINE MARKET COMPARABLES AND RANGES.
FORM 990, PART VI, SECTION C, LINE 19
THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
CHANGES IN NET ASSETS OR FUND BALANCES:
FORM 990, PART XI, LINE 5:
NET UNREALIZED GAINS ON INVESTMENTS: 1,462,230.
FORM 990, PART XII, LINCE 2C
THE AUDIT OVERSIGHT PROCESS HAS REMAINED UNCHANGED FROM THE PRIOR YEAR.
NUMBER OF VOLUNTEERS
PART I, LINE 6
SUBSTANTIALLY ALL OF THE EDUCATIONAL CONTENT AT IN-PERSON SEMINARS AND WEBINARS IS PROVIDED BY MEMBERS OF HEALTH LAWYERS WHO VOLUNTEER THEIR TIME. MEMBERS ALSO VOLUNTEER A SUBSTANTIAL AMOUNT OF TIME TO PRODUCE WRITTEN EDUCATIONAL CONTENT FOR HEALTH LAWYERS. BECAUSE MEMBERS WORK INDEPENDENTLY AND GENERALLY NOT ON-SITE AT HEALTH LAWYERS OFFICES, HEALTH LAWYERS IS UNABLE TO ESTIMATE THE EXACT HOURS OF VOLUNTEER TIME.
FORM 990, PART III, LINE 1
PHYSICIANS, HOSPITALS AND HEALTH SYSTEMS, HEALTH MAINTENANCE ORGANIZATIONS, HEALTH INSURERS, LIFE SCIENCES, MANAGED CARE COMPANIES, NURSING FACILITIES, HOME CARE PROVIDERS, AND CONSUMERS. AS A 501(C)(3) ORGANIZATION, HEALTH LAWYERS ELECTS NOT TO ADVOCATE FOR OR AGAINST ANY PARTICULAR POLICY PROPOSALS. THE PUBLIC INTEREST EFFORTS OF HEALTH LAWYERS ARE DESIGNED TO PROVIDE PRO BONO MATERIALS TO THE PUBLIC AT LARGE. OUR COMMITMENT TO DIVERSITY: IN PRINCIPLE AND IN PRACTICE, THE AMERICAN HEALTH LAWYERS ASSOCIATION VALUES AND SEEKS DIVERSE AND INCLUSIVE PARTICIPATION WITHIN THE ASSOCIATION REGARDLESS OF GENDER, RACE, CREED, AGE, SEXUAL ORIENTATION, NATIONAL ORIGIN, OR DISABILITY. THE ASSOCIATION WELCOMES ALL MEMBERS AS IT LEADS HEALTH LAW TO EXCELLENCE THROUGH EDUCATION, INFORMATION, AND DIALOGUE. OUR PRIORITIES -DIVERSITY -PRACTICE GROUPS: TO FACILITATE THE EXCHANGE OF IDEAS AND INFORMATION AMONG THE HEALTH LAW AND LIFE SCIENCES COMMUNITIES -EDUCATION/PROGRAMS: TO BE A PREMIER PROVIDER OF CONTINUING EDUCATION OPPORTUNITIES FOR ITS MEMBERS AND FOR THE HEALTH LAW COMMUNITY -PROFESSIONAL RESOURCES: TO PROVIDE OUR MEMBERS AND THE HEALTH LAW COMMUNITY WITH PUBLICATIONS AND ELECTRONIC PRODUCTS WRITTEN AND DEVELOPED BY OUR MEMBER EXPERTS THAT ARE ESSENTIAL RESOURCES FOR UNDERSTANDING THE COMPLEXITIES OF HEALTH LAW. -PROFESSIONAL ADVANCEMENT: FOSTERING THE PROFESSIONAL ADVANCEMENT AND CAREER DEVELOPMENT OF THE HEALTH LAW COMMUNITY -PUBLIC INTEREST: TO SERVE AS A PUBLIC RESOURCE ON SELECTED HEALTHCARE LEGAL ISSUES -AHLA FELLOWS: HONORS ACCOMPLISHMENTS OF THE LEADING HEALTH LAW EXPERTS ACROSS THE COUNTRY.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.