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Top Rated

American Liver Foundation

CharityWatch report issued
October 2022

Top-Rated Charity
CharityWatch Grade
Our independent grade based
on a number of factors.
Program Percentage
Amount spent on programs
relative to overhead.
Cost to Raise $100
Amount spent to raise
$100 of contributions.

Contact Information

American Liver Foundation
PO Box 299
West Orange, NJ 07052

Other Names


Tax Status


Stated Mission

To facilitate, advocate and promote education, support services and research for the prevention, treatment, and cure of liver disease.

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Data based on Fiscal Year Ended 12/31/2021

Program Percentage: 71%

The percentage of American Liver Foundation's cash budget it spends on programs relative to overhead (fundraising, management, and general expenses).


Calculated Total Expenses



Cost to Raise $100: $8

How many dollars American Liver Foundation spends on fundraising to raise each $100 of contributions.


Calculated Total Contributions


Government Funding

0% to 24%

Percentage of cash revenue
coming from government sources


Financial Documents

Entity Document Type Tax ID
American Liver Foundation IRS Form 990 36-2883000
American Liver Foundation Audited Financial Statements 36-2883000
Entity: American Liver Foundation
Document Type: IRS Form 990
Tax ID: 36-2883000
Entity: American Liver Foundation
Document Type: Audited Financial Statements
Tax ID: 36-2883000

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.
This charity is Top-Rated
What does it mean to be Top-Rated?
American Liver Foundation
meets governance benchmarks.
American Liver Foundation
meets transparency benchmarks.
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 No Sharing  

  Name Title Compensation
1 David Ticker CFO $178,211
2 Kelly Smith National Director $150,160
3 Lorraine Stiehl CEO $142,595
Name: David Ticker
Title: CFO
Compensation: $178,211
Name: Kelly Smith
Title: National Director
Compensation: $150,160
Name: Lorraine Stiehl
Title: CEO
Compensation: $142,595

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 American Liver Foundation audited Statement of Activities for the year ended December 31, 2021, the Foundation received in-kind contributed services on which it placed a total value of $67,407.

[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 American Liver Foundation audit of December 31, 2021 (Note 6, Loan Payable):

"On March 27, 2020, President Trump signed into law the Coronavirus Aid, Relief, and Economic Security Act. In April 2020, the Foundation received a loan in the amount of $737,979 (PPP1) pursuant to the Paycheck Protection Program (PPP). The Foundation has elected to account for the funding as a loan... Forgiveness of the loan is recognized as a gain in the financial statements in the period the debt is legally released. In February 2021, the Small Business Administration (SBA) approved the loan forgiveness and the amount was recorded as revenue.

"In February 2021, [the] Foundation received a second loan in the amount of $697,237 [PPP2]. The loan is due two years from the date of the first disbursement under the loan and has a fixed interest rate of 1 percent per year. Any forgiveness of the loan will be recognized as a gain in the financial statements in the period the debt is legally released. In February 2022, the SBA approved the forgiveness of the aforementioned PPP2 loan.

"PPP loans are subject to audit and acceptance by the U.S. Department of Treasury, SBA or lender; as a result of such audit, adjustments could be required to any gain recognized."

According to the American Liver Foundation audit of December 31, 2021 (Note 11, Significant Estimates and Concentrations, Investments):

"The Foundation invests in various investment securities. Investment securities are exposed to various risks such as interest rate, market and credit risks. Due to the level of risk associated with certain investment securities, it is at least reasonably possible that changes in the values of investment securities will occur in the near-term and that such changes could materially affect the amounts reported in the accompanying [audited] statement of financial position."

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