American Lung Association'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 |
|---|---|
| 86% | $18 |
| Entity | Document Type | Tax ID |
|---|---|---|
| American Lung Association | IRS Form 990 | 13-1632524 |
| American Lung Association | Audited Financial Statements | 13-1632524 |
|
Entity: American Lung Association Document Type: IRS Form 990 Tax ID: 13-1632524 |
|
Entity: American Lung Association Document Type: Audited Financial Statements Tax ID: 13-1632524 |
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Harold Wimmer | President / CEO | $655,327 |
| 2 | Laura Scott | Chief Financial Officer | $328,349 |
| 3 | Jeff Seyler | Chief Field Officer | $325,779 |
|
1 Name: Harold Wimmer Title: President / CEO Compensation: $655,327 |
|
2 Name: Laura Scott Title: Chief Financial Officer Compensation: $328,349 |
|
3 Name: Jeff Seyler Title: Chief Field Officer Compensation: $325,779 |
According to the American Lung Association audit of June 30, 2023 (Note 2 re: Contributed Media, Services and Materials), the Association reports receiving in-kind contributions in fiscal 2023 on which it placed a total value of $68,379,479, including $68,080,550 in in-kind "billboard, print, and TV and radio advertisement space." [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 Lung Association audit of June 30, 2023 (Note 15, Commitments and Contingencies): "During fiscal year 2019, the Association was notified that Breathe California of Los Angeles County (a California not-for-profit organization) appealed a prior court ruling and Consent Judgment regarding ownership of bequests and gifts. As a result of the appeal, the First Appellate District court reversed the trial court's order as to the interpretation of the Consent Judgment and remanded for a determination as to whether this reversal has any effect on the initial Consent Judgment ruling regarding payment and ownership of bequests and gifts. Breathe California of Los Angeles County is seeking $1,500,000 of bequests and gift income, including interest, from the Association related to prior year bequests and gifts received by the Association and determined by the Consent Judgment to belong to the Association. Breathe California of Los Angeles County is also seeking collection of pro bono attorney fees from the Association. On August 7, 2019, a three-day trial commenced to determine the issue. As of June 30, 2022, the matter was being appealed by Breathe California of Los Angeles. The Association had accrued a liability for the $1,500,000 claim for bequest and gift income and interest, which was included in the Accounts payable - general line on the Statement of Financial Position. The Association has not accrued for potential attorney fees as the amount was unknown. During 2023, the appeal was settled in favor of Breathe California of Los Angeles County and the Association was ordered to pay an additional $609,003 as part of the settlement, which increased the outstanding payable on the Statement of Financial Position. The settlement of $2,109,003 was paid subsequent to year end. As a result of this settlement, prior year donor restricted endowment gifts of $406,270 were released to be transferred to Breathe California of Los Angeles County." |
According to the American Lung Association audit of June 30, 2023 (Note 16, Paycheck Protection Program): "The Association applied for and was approved on March 31, 2021 for a second round loan under the Paycheck Protection Program (PPP) of the Consolidated Appropriations Act. The PPP Round 2 was a low-interest Small Business Administration (SBA) loan, which could be used to fund payroll costs, including benefits, mortgage interest, rent, worker protection costs related to COVID-19 and certain other specified expenses for operations. The Association was approved for a loan under this program in the amount of $8,028,215 with an interest rate of 1% and a maturity date of March 31, 2026. As of June 30, 2021, loan forgiveness requirements had not been met; however, management anticipated meeting the requirements of forgiveness within the eligible timeframe and under the requirements of the program. Therefore, the Association considered the loan to be substantively a conditional contribution by the SBA. Under the provisions of ASC 958-605, a conditional contribution is recognized as revenue when the condition or conditions are substantially met. As of June 30, 2021, the conditions of the program had not been met and the Association had classified the amount as a refundable grant advance on the Statement of Financial Position. During 2022, the Association received notification of full forgiveness from the SBA and thus has recognized this conditional contribution within government grants on the Statement of Activities." |
According to the American Lung Association (ALA) tax filing for the fiscal year ended June 30, 2023, ALA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III): Regarding supplemental nonqualified retirement plans to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4b): "Harold Wimmer received $33,045 from a 457(f) plan." ALA reports providing "bonus & incentive compensation" during 2022 to fifteen individuals. Harold Wimmer, President & CEO, received $50,000 of bonus and incentive compensation, with a total reported compensation of $655,327. The remaining fourteen individuals received $3,947 to $24,000 with total compensation ranging from $204,326 to $328,349. |
