Civic Intelligence

Als Association Louisiana-Mississippi Chapter

990 • Fiscal year 2016 • EIN 20-1742120

Feb 01, 2015 to Jan 31, 2016 • Filed on May 06, 2016

PO Box 66825Baton Rouge, LA 70896-6825

(225) 343-9880

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

44th percentile

0.06x

Higher debt load relative to assets than 44% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Liabilities / Revenue

33rd percentile

0.04x

Higher debt load relative to revenue than 33% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Net Margin

17th percentile

-17%

Higher net margin than 17% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Top Officer Pay

49th percentile

$62,000

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 6.4% of source-year revenue.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2016

Asset Growth

7th percentile

-19%

Faster asset growth than 7% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Revenue Growth

12th percentile

-27%

Faster revenue growth than 12% of similar nonprofits.

2016 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2015 to 2016

Assets

Down

$624,504

Down $145,440 (-19%) from 2015

Net Assets

Down

$584,302

Down $169,011 (-22%) from 2015

Liabilities

Up

$40,202

Up $23,571 (+142%) from 2015

Revenue

Down

$976,290

Down $357,769 (-27%) from 2015

Expenses

Up

$1,145,301

Up $318,899 (+39%) from 2015

Net Income

Down

-$169,011

Down $676,668 (-133%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$800K$600K$400K$200K$0Assets 2012: $181,365Liabilities 2012: $44,105Net Assets 2012: $137,2602012Assets 2013: $306,062Liabilities 2013: $89,381Net Assets 2013: $216,6812013Assets 2014: $395,014Liabilities 2014: $149,358Net Assets 2014: $245,6562014Assets 2015: $769,944Liabilities 2015: $16,631Net Assets 2015: $753,3132015Assets 2016: $624,504Liabilities 2016: $40,202Net Assets 2016: $584,3022016Assets 2017: $446,743Liabilities 2017: $109,519Net Assets 2017: $337,2242017Assets 2018: $345,690Liabilities 2018: $91,963Net Assets 2018: $253,7272018Assets 2019: $327,741Liabilities 2019: $78,457Net Assets 2019: $249,2842019Assets 2020: $269,522Liabilities 2020: $73,424Net Assets 2020: $196,0982020Assets 2021: $161,105Liabilities 2021: $81,327Net Assets 2021: $79,7782021

Highlighted filing

2016

Assets$624,504
Liabilities$40,202
Net Assets$584,302

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2012: $690,813Expenses 2012: $703,185Net Income 2012: -$12,3722012Revenue 2013: $963,545Expenses 2013: $884,124Net Income 2013: $79,4212013Revenue 2014: $875,660Expenses 2014: $846,685Net Income 2014: $28,9752014Revenue 2015: $1,334,059Expenses 2015: $826,402Net Income 2015: $507,6572015Revenue 2016: $976,290Expenses 2016: $1,145,301Net Income 2016: -$169,0112016Revenue 2017: $842,784Expenses 2017: $1,089,862Net Income 2017: -$247,0782017Revenue 2018: $707,213Expenses 2018: $791,885Net Income 2018: -$84,6722018Revenue 2019: $701,185Expenses 2019: $709,684Net Income 2019: -$8,4992019Revenue 2020: $594,014Expenses 2020: $647,200Net Income 2020: -$53,1862020Revenue 2021: $375,322Expenses 2021: $491,642Net Income 2021: -$116,3202021

Highlighted filing

2016

Revenue$976,290
Expenses$1,145,301
Net Income-$169,011
Jump To
Filing Snapshot
Filing Period
Feb 1, 2015 to Jan 31, 2016
Signed
May 6, 2016
Return Version
2015v2.1
Gross Receipts
$1,004,483
Mission and Program Overview

Mission

Leading the fight to treat and cure als through global research and nationwide advocacy while empowering people with lou gehrigs disease to live fuller lives.

Leading the fight to treat and cure ALS through global research and nationwide advocacy while empowering people with Lou Gehrigs disease to live fuller lives

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$286,042$289,403▲ $3,361
Cash and Non-Interest-Bearing Accounts$253,316$223,546▼ $29,770
Savings and Temporary Cash Investments$198,000$99,000▼ $99,000
Accounts Receivable$24,078$8,167▼ $15,911
Prepaid Expenses and Deferred Charges$7,698$3,578▼ $4,120
Total Assets$769,944$624,504▼ $145,440
Other Assets Total$810$810→ $0
Liabilities
Accounts Payable and Accrued Expenses$16,631$40,202▲ $23,571
Total Liabilities$16,631$40,202▲ $23,571
Net Assets / Fund Balance
Unrestricted Net Assets$728,053$572,193▼ $155,860
Temporarily Rstr Net Assets$25,260$12,109▼ $13,151
Total Net Assets Fund Balance$753,313$584,302▼ $169,011
Total Liabilities and Net Assets / Fund Balance$769,944$624,504▼ $145,440

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$289,403$450,336$739,739
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Kelly ViatorExec DirectorFT$62,000$62,000

Board Members and Trustees

NameTitle
Clair DrummondPresident
John SchittoneVice President
Becky OakmanDirector
Brent AllainDirector
Dan LarriviereDirector
Dickens FourneDirector
Jimmy WatersDirector
John SimoneauxDirector
Mickey BroussaDirector
Ronald KleinDirector
Steven DesalvoDirector
Meredith MicelSecretary
Peter LouviereTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$400,756
Program Service Revenue
$0
Investment Income
$3,702
Other Revenue
$571,832
All Other Contributions
$400,756
Change in Net Assets
$-169,011

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table150$112,998Market Value
Other Non Cash Contri Table50$42,695Market Value
Total Noncash Contributions200$155,693-

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,004,483
Revenue Not Reported on Financial Statements
$-69,499
Other Revenue Adjustments
$-69,499
Total Revenue per Audited Statements
$1,004,483
Total Revenue per Form 990
$934,984
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$644,903
Salaries, Compensation, and Employee Benefits$500,398
Total Fundraising Expense$225,015
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$244,318$20,354$101,851$366,523
All Other Expenses$171,566--$171,566
Payments to Affiliates$93,639$7,661$14,864$116,164
Depreciation Depletion$107,392--$107,392
Current Officers, Directors, Trustees, and Key Employees$33,410$16,706$16,706$66,822
Fees for Services Accounting$23,345$3,115$9,760$36,220
Information Technology$21,493$5,551$8,796$35,840
Other Employee Benefits$22,093$2,948$9,235$34,276
Payroll Taxes$21,126$2,819$8,832$32,777
Travel$31,203-$1,164$32,367
Conferences and Meetings$17,346$3,971$5,586$26,903
Office Expenses$6,577$10,423$9,635$26,635
Occupancy$10,828$1,462$4,009$16,299
Other Expenses---$11,563
Insurance$4,644$620$1,939$7,203
Advertising$552--$552
Interest-$74-$74
Total Functional Expenses$844,569$75,717$225,015$1,145,301

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,173,494
Total Expenses per Audited Statements$1,173,494
Total Expenses per Form 990$1,103,995
Expenses Not Reported on Financial Statements$-69,499
Other Expense Adjustments$-69,499
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$600,025
Fundraising Direct Expenses$28,193
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Walk Events$560,031$560,031$69,499$490,532
Total Events$560,031$560,031$69,499$490,532
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS

Tax return provided to board members for review prior to issuance of the tax return

FORM 990, PART VI, LINE 12C - MONITOR CONFLICTS OF INTEREST

Each year the board members are asked to sign a conflict of interest statement disclosing any information

FORM 990, PART VI, LINE 15A - COMPENSATION OF ED THE BOARD

Receives guidance from the national office the executive committee conducts a review of the executive director and presents information to the full board

FORM 990, PART VI, LINE 15B - COMPENSATION OF DIRECTORS

Board of directors are not compensated the ed consults both national and regional compensation measures in order to determine compensation for employees

Form 990, Part VI, Line 19 - Other Organization Documents

Publicly available no documents available to the public

Filing and Contact Details

Filer

Filer Name
Als Association
EIN
20-1742120
Phone
2253439880
Address
PO BOX 66825, BATON ROUGE, LA 70896-6825

Signing Officer

Name
Kelly Viator
Title
Executive Director
Signed
2016-05-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Viator
Voting Board Members
13
Independent Board Members
13
Employees
19
Volunteers
200

Preparer

Firm
Kidder and Schultz CPA
Address
720 FRANCE ST, BATON ROUGE, LA 70802
Preparer
Heather Schultz CPA
Phone
2252381544
Supplemental Narrative

Financial Statement Notes

Part XI Line 4B

Direct fundraising expenses netted out of income on 990 part

Part XII Line 4B

Direct fundraising expenses netted out of income on 990 part ix line 25

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IRS990/MissionDesc0Leading the fight to treat and cure ALS through global research and nationwide advocacy while also empowering people with Lou Gehrigs Disease to live fuller lives by providing them with care and support
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IRS990/MoreThan5000KToOrgInd0false
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IRS990/OtherExpensesGrp/TotalAmt240880
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IRS990/ProgSrvcAccomActy3Grp/Desc0The Advocacy Programs efforts on both state and national levels have
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0DIRECT FUNDRAISING EXPENSES NETTED OUT OF INCOME ON 990 PART
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT FUNDRAISING EXPENSES NETTED OUT OF INCOME ON 990 PART IX LINE 25
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI LINE 4B
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII LINE 4B
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IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0WALK EVENTS
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IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0MED EQUIP
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