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← AMERICAN HEALTH LAW ASSOCIATION

Form 990 for tax year 2023

Filed by AMERICAN HEALTH LAW ASSOCIATION.

Totals

Total revenue
$9,891,580
Total expenses
$12,329,855
Contributions and grants received
$187,867
Grants paid
$0
Program service revenue
$8,796,149
Investment income
$445,581
Other revenue
$461,983
Total assets, end of year
$22,303,894
Total liabilities, end of year
$12,565,638
Net assets or fund balances, end of year
$9,738,256
Program services expenses (Part IX)
$7,680,105
Management and general expenses
$4,500,220
Fundraising expenses
$149,530
Program service expenses (Part III)
$7,680,105

Program services were 62.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $187,867

  • 1g · Noncash contributions included above

    $2,540

  • 2a · Program service revenue: MEMBERSHIP DUES

    total $3,685,760 · related or exempt $3,685,760

  • 2b · Program service revenue: CONFERENCES

    total $3,614,035 · related or exempt $3,614,035

  • 2c · Program service revenue: DISPUTE RESOLUTION SVC

    total $780,541 · related or exempt $780,541

  • 2d · Program service revenue: PUBLISHING

    total $268,784 · related or exempt $120,928 · unrelated business $147,856

  • 2e · Program service revenue: WEBSITE & PUBLICATIONS

    total $232,639 · related or exempt $128,189 · unrelated business $104,450

  • 2f · All other program service revenue

    total $214,390 · related or exempt $173,429 · unrelated business $40,961

  • 3 · Investment income

    total $445,581 · excluded $445,581

  • 5 · Royalties

    total $405,227 · excluded $405,227

  • 10a · Gross sales of inventory

    $202,309

  • 10b · Cost of goods sold

    $206,818

  • 10c · Net income from sales of inventory

    total -$4,509 · related or exempt -$4,509

  • 11a · Other revenue: MISCELLANEOUS

    total $61,265 · excluded $61,265

  • 11e · Other revenue, total

    $61,265

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $1,731,636 · program services $984,760 · management and general $710,960 · fundraising $35,916

  • 7 · Other salaries and wages

    total $3,193,387 · program services $1,822,776 · management and general $1,296,194 · fundraising $74,417

  • 8 · Pension plan contributions

    total $258,622 · program services $147,499 · management and general $111,123

  • 9 · Other employee benefits

    total $502,864 · program services $267,175 · management and general $235,689

  • 10 · Payroll taxes

    total $364,133 · program services $212,597 · management and general $151,536

  • 11b · Fees: legal

    total $31,259 · program services $31,227 · management and general $32

  • 11c · Fees: accounting

    total $85,325 · management and general $85,325

  • 11f · Fees: investment management

    total $64,310 · management and general $64,310

  • 11g · Fees: other

    total $1,645,453 · program services $1,007,935 · management and general $620,358 · fundraising $17,160

  • 12 · Advertising and promotion

    total $90,611 · program services $72,567 · management and general $18,044

  • 13 · Office expenses

    total $351,174 · program services $248,886 · management and general $100,956 · fundraising $1,332

  • 14 · Information technology

    total $739,872 · program services $328,071 · management and general $405,434 · fundraising $6,367

  • 16 · Occupancy

    total $626,603 · program services $336,997 · management and general $277,950 · fundraising $11,656

  • 17 · Travel

    total $527,914 · program services $406,283 · management and general $121,631

  • 19 · Conferences, conventions and meetings

    total $1,850,001 · program services $1,684,434 · management and general $165,567

  • 22 · Depreciation, depletion and amortization

    total $209,846 · program services $79,860 · management and general $127,462 · fundraising $2,524

  • 24e · All other expenses

    total $56,845 · program services $49,038 · management and general $7,649 · fundraising $158

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $530 · end of year $530

  • 2 · Savings and temporary cash investments

    beginning of year $1,745,036 · end of year $1,744,352

  • 3 · Pledges and grants receivable

    beginning of year $1,910 · end of year $18,155

  • 4 · Accounts receivable

    beginning of year $133,184 · end of year $98,427

  • 9 · Prepaid expenses and deferred charges

    beginning of year $612,533 · end of year $494,524

  • 10a · Land, buildings and equipment: cost or other basis

    $1,610,756

  • 10b · Land, buildings and equipment: accumulated depreciation

    $737,439

  • 10c · Land, buildings and equipment, net

    beginning of year $1,078,262 · end of year $873,317

  • 11 · Investments: publicly traded securities

    beginning of year $16,816,072 · end of year $15,996,343

  • 15 · Other assets

    beginning of year $3,419,118 · end of year $3,078,246

  • 17 · Accounts payable and accrued expenses

    beginning of year $5,398,863 · end of year $4,576,396

  • 19 · Deferred revenue

    beginning of year $3,155,524 · end of year $3,476,019

  • 25 · Other liabilities

    beginning of year $4,979,655 · end of year $4,513,223

  • 27 · Net assets without donor restrictions

    beginning of year $10,270,693 · end of year $9,630,813

  • 28 · Net assets with donor restrictions

    beginning of year $1,910 · end of year $107,443

Mission and programs · 2023

Mission

THE MISSION OF THE AMERICAN HEALTH LAW ASSOCIATION IS TO DELIVER AUTHORITATIVE EDUCATIONAL CONTENT AND SERVE AS A PROFESSIONAL HOME FOR ALL WHO ENGAGE WITH HEALTH LAW.

  • CONFERENCES ARE DESIGNED TO EDUCATE INDIVIDUALS ABOUT HEALTH LAW ISSUES. VARIOUS CONFERENCES AND SEMINARS ARE SPONSORED, RANGING FROM AN ANNUAL MEETING TO INDUSTRY-SPECIFIC SEMINARS.

    Expenses $3,705,009 · Revenue $3,614,035

  • MEMBERSHIP PUBLICATIONS EDUCATE MEMBERS ABOUT HEALTH LAW-RELATED CASES AND PUBLIC POLICY ISSUES, AS WELL AS KEEP THEM INFORMED ABOUT ASSOCIATION ACTIVITIES AND BENEFITS. MANY PUBLICATIONS ARE AVAILABLE IN BOTH ELECTRONIC AND PRINT FORMAT TO THE GENERAL PUBLIC. AHLA OFFERS TO ITS 12,000 MEMBERS FREE PUBLICATIONS ON VARIOUS HEALTH LAW RELATED TOPICS.

    Expenses $2,158,219 · Revenue $3,950,035

  • MARKETING AND COMMUNICATIONS INCLUDES OUTREACH TO MEMBERS AND THE BROADER HEALTH LAW COMMUNITY, CONNECTING AHLA'S EDUCATIONAL CONTENT WITH THE NEEDS OF THE PROFESSION. THIS OUTREACH INCLUDES CONNECTING AHLA'S COMMUNITY WITH THOUGHT LEADER ORGANIZATION THAT PROVIDE ANALYSIS, EDUCATION, SERVICES, AND SUPPORT AS MEMBERS NAVIGATE VARIOUS ISSUES THAT HAVE IMPORTANT LEGAL IMPLICATIONS.

    Expenses $795,983 · Revenue $232,639

  • THE DISPUTE RESOLUTION SERVICE PROGRAM WAS DEVELOPED TO RESPOND TO THE HEALTHCARE FIELD'S SEARCH FOR AN ALTERNATIVE TO THE LONG DELAYS AND COSTS OF LITIGATION.

    Expenses $551,681 · Revenue $780,541

  • DISTANCE LEARNING PROVIDES CONTINUING EDUCATION AND PROFESSIONAL DEVELOPMENT OFFERINGS IN A VIRTUAL ENVIRONMENT. DISTANCE LEARNING INCLUDES WEBINAR CONTENT FROM (PRACTICE GROUPS, PUBLIC INTEREST, YOUNG PROFESSIONALS COUNCIL, WOMEN'S LEADERSHIP, AND ALL OTHER DISTANCE LEARNING).

    Expenses $469,213 · Revenue $214,390

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • PATRICIA A MARKUS

    PRESIDENT

    Total calculated
    $0
    Hours/week
    5

  • ASHA B SCIELZO

    PRESIDENT-ELECT

    Total calculated
    $0
    Hours/week
    5

  • MARK S KOPSON

    PRESIDENT-ELECT DESIGNATE

    Total calculated
    $0
    Hours/week
    5

  • AMY S LEOPARD

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • SARALISA C BRAU

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • CAROL CARDEN

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • RITU K COOPER

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • GREGORY E DEMSKE

    DIRECTOR (THRU 6/23)

    Total calculated
    $0
    Hours/week
    2

  • KIRK L DOBBINS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JENNIFER L EVANS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ROBERT ANDREW GERBERRY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • EMILY B GREY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ANNE W HANCE

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • TIZGEL KS HIGH

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • JENNIFER CSIK HUTCHENS

    DIRECTOR (AS OF 6/23)

    Total calculated
    $0
    Hours/week
    2

  • JULIE E KASS

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • ARI J MARKENSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • LINDA S MORONEY

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • MICHAEL E PAULHUS

    DIRECTOR (AS OF 6/23)

    Total calculated
    $0
    Hours/week
    2

  • SUZANNE J SCRUTTON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • MARA I SMITH

    DIRECTOR (THRU 6/23)

    Total calculated
    $0
    Hours/week
    2

  • GELVINA L STEVENSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • KATHRYN A TAYLOR

    DIRECTOR (AS OF 6/23)

    Total calculated
    $0
    Hours/week
    2

  • MATTHEW E WETZEL

    DIRECTOR (AS OF 6/23)

    Total calculated
    $0
    Hours/week
    2

  • CHRISTINE L WHITE

    DIRECTOR (THRU 6/23)

    Total calculated
    $0
    Hours/week
    2

  • LISA OHRIN WILSON

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • DAVID CADE

    EXECUTIVE VICE PRESIDENT/CEO

    Total calculated
    $691,634
    From this org
    $647,874
    From related orgs
    $0
    Other
    $43,760
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $613,560
    Bonus
    $30,750
    Other
    $3,564
    Deferred
    $30,500
    Nontaxable benefits
    $16,186
    Filer's total
    $694,560

  • FELICIA DILLARD

    CFO

    Total calculated
    $240,400
    From this org
    $195,919
    From related orgs
    $0
    Other
    $44,481
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $184,629
    Bonus
    $8,645
    Other
    $2,645
    Deferred
    $20,673
    Nontaxable benefits
    $26,227
    Filer's total
    $242,819

  • KERRY HOGGARD

    VP OF MEMBERSHIP

    Total calculated
    $300,161
    From this org
    $230,809
    From related orgs
    $0
    Other
    $69,352
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $214,756
    Bonus
    $12,774
    Other
    $3,279
    Deferred
    $24,068
    Nontaxable benefits
    $51,214
    Filer's total
    $306,091

  • ROB ANDERSON

    CHIEF CONTENT OFFICER

    Total calculated
    $241,867
    From this org
    $200,470
    From related orgs
    $0
    Other
    $41,397
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $189,711
    Bonus
    $8,785
    Other
    $1,974
    Deferred
    $20,136
    Nontaxable benefits
    $23,674
    Filer's total
    $244,280

  • ANNE HOOVER

    VP OF PROGRAMS

    Total calculated
    $280,633
    From this org
    $225,618
    From related orgs
    $0
    Other
    $55,015
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $212,153
    Bonus
    $11,422
    Other
    $2,043
    Deferred
    $25,313
    Nontaxable benefits
    $32,346
    Filer's total
    $283,277

  • ALYCIA TESSEAN

    CHIEF MARKETING OFFICER

    Total calculated
    $205,087
    From this org
    $165,212
    From related orgs
    $0
    Other
    $39,875
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $156,268
    Bonus
    $8,240
    Other
    $704
    Deferred
    $17,341
    Nontaxable benefits
    $24,945
    Filer's total
    $207,498

  • LISA SALERNO

    SR. DIRECTOR, EDUCATION

    Total calculated
    $166,304
    From this org
    $134,542
    From related orgs
    $0
    Other
    $31,762
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,978
    Bonus
    $5,745
    Other
    $819
    Deferred
    $14,243
    Nontaxable benefits
    $19,256
    Filer's total
    $168,041

  • STEPHEN GABRIEL

    SR. DIRECTOR, TECHNOLOGY

    Total calculated
    $192,565
    From this org
    $161,153
    From related orgs
    $0
    Other
    $31,412
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $154,527
    Bonus
    $6,338
    Other
    $288
    Deferred
    $16,825
    Nontaxable benefits
    $16,554
    Filer's total
    $194,532

  • VALERIE ESHLEMAN

    SR. DIR., BUS DEV AND CONF LOGISTICS

    Total calculated
    $179,998
    From this org
    $135,661
    From related orgs
    $0
    Other
    $44,337
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,410
    Bonus
    $7,622
    Other
    $629
    Deferred
    $14,793
    Nontaxable benefits
    $31,313
    Filer's total
    $181,767

  • KARA CARTWRIGHT

    SR. DIRECTOR, NON DUES EDUCATION

    Total calculated
    $152,223
    From this org
    $137,735
    From related orgs
    $0
    Other
    $14,488
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $131,164
    Bonus
    $5,482
    Other
    $1,089
    Deferred
    $13,903
    Nontaxable benefits
    $2,348
    Filer's total
    $153,986

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Independent compensation consultant
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 7 · Other non-fixed payments

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 1A
LISA SALERNO AND VALERIE ESHLEMAN RECEIVED A REIMBURSEMENT FOR HEALTH CLUB DUES. THE REIMBURSEMENT IS INCLUDED IN TAXABLE COMPENSATION.
PART I, LINE 3
THE COMPENSATION FOR THE CEO IS REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD WITH COMPARABLE COMPENSATION OF OTHER HEALTHCARE AND LEGAL ASSOCIATION CEOS PERIODICALLY GATHERED FOR SUPPORT AND ANALYZED BY AN INDEPENDENT CONSULTANT.
PART I, LINE 7
BONUS FOR THE EXECUTIVE VICE PRESIDENT IS DETERMINED ANNUALLY BY THE EXECUTIVE COMMITTEE OF THE BOARD. SALARY COMPENSATION FOR OTHER EMPLOYEES IS DETERMINED BY THE EXECUTIVE VICE PRESIDENT IN ADVANCE OF THE PERIOD DURING WHICH IT IS PAID, AND BONUSES ARE DETERMINED BY THE EVP.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2023
Filed
11 April 2025
IRS schema version
2023v6.0
Source object
202541059349300919

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