Celebrating 30 years of helping you give wisely
America's most independent,
assertive charity watchdog

ALS Association (National Office)

CharityWatch rating issued
May 2025

B-
CharityWatch Rating
Our independent rating based
on a number of factors.
 
66%
Program Percentage
Amount spent on programs
relative to overhead.
 
$20
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

ALS Association (National Office)
1300 Wilson Blvd
Suite 600
Arlington, VA 22209

Other Names

Amyotrophic Lateral Sclerosis Association

Tax Status

501(c)3

Website

www.alsa.org

Stated Mission

Leading the fight to cure and treat ALS through research, advocacy and care services.

View similar charities
Charity  
Against Malaria Foundation  
American Brain Tumor Association  
American Diabetes Association  
American Heart Association  
American Kidney Fund  
American Liver Foundation  
American Lung Association  
American Parkinson Disease Association  
American Sexual Health Association  
Arthritis Foundation  
Bone Health and Osteoporosis Foundation  
Breakthrough T1D  
BrightFocus Foundation  
CDC Foundation  
Christopher & Dana Reeve Foundation  
City of Hope & Affiliates  
Crohn's & Colitis Foundation  
Cystic Fibrosis Foundation  
Defeat Diabetes Foundation  
Diabetes Action Research and Education Foundation  
Diabetes Research & Wellness Foundation  
Diabetes Research Institute Foundation  
Easterseals (National Office)  
Elizabeth Glaser Pediatric AIDS Foundation  
Epilepsy Foundation  
Foundation for AIDS Research (amfAR)  
Hearing Health Foundation  
Heart Center of America (DISSOLVED)  
Hope Rises International  
Huntington's Disease Society of America  
Lupus Foundation of America (National Office)  
Lupus Research Alliance  
March of Dimes  
MedGlobal  
MedicAlert Foundation United States  
Mercy Ships & Affiliates  
Michael J. Fox Foundation for Parkinson's Research  
Miracle Flights  
MiracleFeet  
Multiple Sclerosis Association of America  
Multiple Sclerosis Foundation  
Muscular Dystrophy Association  
National Bleeding Disorders Foundation  
National Caregiving Foundation  
National Emergency Medicine Association (DISSOLVED)  
National Jewish Health  
National Kidney Foundation  
National Multiple Sclerosis Society  
National Psoriasis Foundation  
Operation Smile  
Parkinson Research Foundation  
Parkinson's Foundation  
Partnership for a Healthier America  
PKD Foundation  
Project Cure  
Remote Area Medical  
Salk Institute for Biological Studies  
San Francisco AIDS Foundation  
Shriners Hospitals for Children  
Smile Train  
Undue Medical Debt  
United Cerebral Palsy (National Office)  
Will Rogers Motion Picture Pioneers Foundation  
WonderWork (DISSOLVED)  
Data based on Fiscal Year Ended 01/31/2024

Program Percentage: 66%

The percentage of ALS Association (National Office)'s cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).

$99,000,000

Calculated Total Expenses

(rounded)

 

Cost to Raise $100: $20

How many dollars ALS Association (National Office) spends on fundraising to raise each $100 of contributions.

$118,000,000

Calculated Total Contributions

(rounded)

Joint Costs

ALS Association (National Office)'s rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.

Program % Cost to Raise $100
67% $20
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.

Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources

 

Financial Documents

Entity Document Type Tax ID
The Amyotrophic Lateral Sclerosis (ALS) Association Audited Financial Statements 13-3271855
The Amyotrophic Lateral Sclerosis (ALS) Association IRS Form 990 13-3271855
Entity: The Amyotrophic Lateral Sclerosis (ALS) Association
Document Type: Audited Financial Statements
Tax ID: 13-3271855
Entity: The Amyotrophic Lateral Sclerosis (ALS) Association
Document Type: IRS Form 990
Tax ID: 13-3271855

Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
ALS Association (National Office)
meets governance benchmarks.
 
ALS Association (National Office)
meets transparency benchmarks.
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS
Reports that financial statements were audited by an independent accountant
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

  Name Title Compensation
1 Calaneet Balas President / CEO $529,292
2 Tina Zeff Chief Operations Officer $419,528
3 Greg Mitchell Chief Financial Officer $312,721
1
Name: Calaneet Balas
Title: President / CEO
Compensation: $529,292
2
Name: Tina Zeff
Title: Chief Operations Officer
Compensation: $419,528
3
Name: Greg Mitchell
Title: Chief Financial Officer
Compensation: $312,721

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.

According to the ALS Association (the Association) audit of January 31, 2024 (Note 1, Summary of Significant Accounting Policies, Organization):

"...The Association completed a merger of affiliated chapters during the year ending January 31, 2024. As of January 31, 2023, the Association had assumed the operating activity of 17 of its 34 affiliated chapters. During the year ending January 31, 2024, 16 of the 17 chapters who previously had their operations assumed, along with an additional two chapters finalized their merger with the Association. The 18 merged chapters no longer independently exist. All net assets of these 18 merged chapters were remitted to the Association during the year ending January 31, 2024. 

In January 2023, chapters who did not wish to unify with the Association filed a lawsuit against the Association to keep the Association from moving forward with unification. The Association settled the claim with this group and remitted $3.5 million to the nonunifying chapters in September 2023. This amount was accrued in the accompanying financial statements as of January 31, 2023. 

The remaining 16 chapters who did not unify disaffiliated with the Association as of September 1, 2023 and now operate independently. These financial statements do not include the accounts of the previously affiliated chapters as, subject to their agreements with the Association, they were independently controlled by their own governing boards. These financial statements, however, do include amounts earned and owed to the Association for revenue share through September 1, 2023."


According to the ALS Association (the Association) audit of January 31, 2024 (Note 1, Summary of Significant Accounting Policies, Subsequent Events):

"...In August 2024, a non-unified former chapter filed a lawsuit against the Association and is asking for $3.5 million in damages. The Association intend[s] to vigorously defend itself in this matter. No amounts are accrued in the accompanying financial statements as probable loss has not been established."

More information about the merger can be found here. 

According to the ALS Association (the Association) audit of January 31, 2024 (Note 1, Summary of Significant Accounting Policies, In-Kind Contributions):

The Association received "contributed public service announcement air time" during the fiscal year ended January 31, 2024, on which it placed a total value of approximately $23,552,000.

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found on the Our Process page.]


According to the ALS Association (the Association) audit of January 31, 2024 (Note 11, Commitments and Contingencies, Purchase Commitments):

"The Association entered into other noncancellable agreements for various services including but not limited to costs for the purchase and implementation of the new donor and constituent management system. The Association's maximum commitment for these services is approximately $6,190,000 as of January 31, 2024."

According to the ALS Association audit of January 31, 2024 (Note 11, Commitments and Contingencies, Employee Retention Credits):

"During the year ending, January 31, 2022, the Association was eligible for the Employee Retention Credit, a federal program in the form of a refundable tax credit on employer payroll taxes. These credits are subject to the review of the IRS for compliance and eligibility factors."

According to the ALS Association (the Association) tax filing for the fiscal year ended January 31, 2024, the Association reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a):

"Tina Zeff, Chief Operations Officer, received $285,000 in severance payment for her services with the organization."

[Tina Zeff, Chief Operations Officer, had total reported compensation of $419,528 during 2023 (IRS Form 990, Schedule J, Part II)].


Related External Articles