ALS Association
Meets Standards
Standards For Charity Accountability
Governance
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Board Oversight
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Board Size
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Board Meetings
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Board Compensation
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Conflict of Interest
Measuring Effectiveness
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Effectiveness Policy
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Effectiveness Report
Finances
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Program Expenses
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Fundraising Expenses
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Accumulating Funds
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Audit Report
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Detailed Expense Breakdown
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Accurate Expense Reporting
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Budget Plan
Fundraising & Info
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Truthful Materials
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Annual Report
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Website Disclosures
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Donor Privacy
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Cause Marketing Disclosures
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Complaints
ALS Association meets the 20 Standards for Charity Accountability.
BBB WGA Comment
In finding that ALS Association meets Standard 9, BBB WGA considered the following: According to the ALS Association audited financial statements for the fiscal year ending January 31,2023, the organization's fundraising costs were 35.5% ($22,059,606) of related contributions, which totaled $62,031,210. Standard 9 states that not more than 35% of related contribitions should be spent on fundraising. However, BBB WGA is granting a one time exception because ALS Assocation has recently gone through a unification/consolidation by which 17 separately incorporated chapters were consolidated into ALS Assocation. This has been verified in the organization's audit notes. However, BBB WGA has also reviewed preliminary figures for fiscal year 2024, on which the next audit will be based, and these projections show that ALS Association will fall well within the range to meet Standard 9.
Stated Purpose:
"to discover treatments and a cure for ALS, and to serve, advocate for, and empower people affected by ALS to live their lives to the fullest."
Year, State Incorporated:
1985, DE
Also Known As:
Amyotrophic Lateral Sclerosis Association
ALS Association/Amyotrophic Lateral Sclerosis Association (ALSA) fights Lou Gehrig's Disease via global research, providing assistance for people with ALS through a nationwide network of chapters, coordinating multidisciplinary care through certified clinical care centers, and fostering government partnerships. The organization aims to build hope and enhance quality of life while searching for new treatments and a cure. ALSA reports that it has awarded research funding to help increase the number of scientists working on ALS, advanced new discoveries and treatments, and shed light on the complex genetic and environmental factors involved in ALS. In addition, ALSA brings researchers and investigators together to exchange information on progress in research and treatment methodologies. The organization's chapters work in communities throughout the U.S. to help patients and families cope with the day-to-day challenges of living with ALS by providing information, care services and local referrals to multidisciplinary ALS certified centers and clinics.
For the year ended January 31, 2023, ALS Association's program expenses were:
Research grants: $15,641,020
Patient and community services: $26,960,747
Public and professional education: $23,655,733
Total Program Expenses: $66,257,500
Chief Executive
Calaneet Balas, President and CEO
Compensation*
$497,765
Chair of the Board
Scott Kauffman
Chair's Profession / Business Affiliation
Corporate executive
Board Size
24
Paid Staff Size
393
*2022 compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
Method(s) Used:
Direct mail appeals, Grant proposals, Internet, Direct mail appeals, Radio, Print advertisements
ALSA incurred joint costs of $2,978,000 for informational materials and activities that included fundraising materials. Of those costs $2,537,000 was allocated to fundraising expenses and $441,000 was allocated to program expenses.
Fundraising costs were 36% of related contributions. (Related contributions, which totaled $62,031,210, are donations received as a result of fundraising activities. Although this percentage is greater than 35%, this is a temporary issue caused by a merger. See the BBB WGA Comment in the Conclusion section for more information.)
This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
The following information is based on ALS Association's audited financial statements for the year ended January 31, 2023.
Source of Funds
| Contributions | $44,176,036 |
| Bequests | $4,749,320 |
| Chapters | $7,506,653 |
| Investment loss | $-5,207,488 |
| Other income | $119,782 |
| Contributed Public Service Announcement revenue | $13,105,854 |
| Total Income | $64,450,157 |
Programs: 68% Fundraising: 23% Administrative: 9%
| Total Income | $64,450,157 |
| Total expenses: | $97,143,405 |
| Program expenses | $66,257,500 |
| Fundraising expenses | $22,059,606 |
| Administrative expenses | $8,826,299 |
| Other expenses | $0 |
| Income in Excess of Expenses | $-32,693,248 |
| Beginning Net Assets | $91,089,833 |
| Other Changes In Net Assets | $5,837,880 |
| Ending Net Assets | $64,234,465 |
| Total Liabilities | $30,210,557 |
| Total Assets | $94,445,022 |
Note 1: For the year ended January 31, 2023, ALSA reported in-kind contributions totaling $13,105,854 in the from of donated PSAs.
Note 2: In the above financial section, "other changes in net assets" represents change in value of split-interest agreements ($172,023) and change in value on beneficial interest in perpetual trusts ($110,870).
An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the International Association of Better Business Bureaus.
This report is not to be used for fundraising or promotional purposes.
RELATED CONTENT
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Meets Standards
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Standards Not Met
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Did Not Disclose
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Review in Progress
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Unable to Verify
Report completed by:
BBB Wise Giving Alliance