Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (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 listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| (A)
AMERICAN SPEECH-LANGUAGE-HEARING ASSOCIATION |
530240474 | 0 | Yes | 149,024 | 0 | |
Total 1
|
149,024 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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. | ||||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (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. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | ||||||
| 11 | Total support Add lines 7 through 10. | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 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...... | ||||||
| 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. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| 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. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 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 VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
||||
| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
||||
|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
||||
|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Public Support Tests for Supported Organizations | Schedule A, Part IV, Section A, Line 3b |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| 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. |
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