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 |
| 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 |
| 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 |
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)]. |