CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

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According to the ALS Association audit of January 31, 2015 (Note 1, The Association):

"During the year ended January 31, 2015, the Association experienced a significant fundraising activity known as the Ice Bucket Challenge. The Ice Bucket Challenge was an organic activity that empowered individuals to raise awareness of ALS by pouring ice water on themselves and making a donation to the cause while also challenging their friends and family to participate. The Association was the main benefactor of this event and received approximately $115 million in contributions as a result."

According to the ALS Association website page "ALS Ice Bucket Challenge Commitments" (as viewed on 3/23/16), the Association has announced $47.1 million on specific projects and initiatives that it has committed to fund using money raised during the 2014 ALS Ice Bucket Challenge. (It is noted that the $47.1 million total "includes $2 million in already paid external processing fees for credit card transactions and web overage charges due to increased volume of daily web visitors" during the Challenge.)

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