Civic Intelligence

Als Association Sc Chapterinc

990 • Fiscal year 2016 • EIN 20-3780277

Feb 01, 2015 to Jan 31, 2016 • Filed on Jun 28, 2016

7499 Parklane Road No 144Columbia, SC 29223

(803) 851-3233

Siviq Scores

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

Liabilities / Assets

94th percentile

0.91x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Liabilities / Revenue

83rd percentile

0.12x

Higher debt load relative to revenue than 83% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Net Margin

10th percentile

-40%

Higher net margin than 10% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Top Officer Pay

96th percentile

$70,791

Higher top officer pay than 96% of similar nonprofits.

Top officer pay equals 27.4% of source-year revenue.

2016 filings • 501(c)3 • <$500k nonprofits • Source year 2016

Asset Growth

5th percentile

-70%

Faster asset growth than 5% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Revenue Growth

20th percentile

-26%

Faster revenue growth than 20% of similar nonprofits.

2016 filings • 501(c)3 • <$500k nonprofits • Annualized from 2015 to 2016

Assets

Down

$34,660

Down $80,782 (-70%) from 2015

Net Assets

Down

$3,040

Down $103,260 (-97%) from 2015

Liabilities

Up

$31,620

Up $22,478 (+246%) from 2015

Revenue

Down

$258,247

Down $90,484 (-26%) from 2015

Expenses

Up

$361,507

Up $135,906 (+60%) from 2015

Net Income

Down

-$103,260

Down $226,390 (-184%) from 2015

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0-$50KAssets 2012: $47,357Liabilities 2012: $8,080Net Assets 2012: $39,2772012Assets 2013: $49,229Liabilities 2013: $16,200Net Assets 2013: $33,0292013Assets 2014: $3,535Liabilities 2014: $20,365Net Assets 2014: -$16,8302014Assets 2015: $115,442Liabilities 2015: $9,142Net Assets 2015: $106,3002015Assets 2016: $34,660Liabilities 2016: $31,620Net Assets 2016: $3,0402016Assets 2017: $0Liabilities 2017: $0Net Assets 2017: $02017

Highlighted filing

2016

Assets$34,660
Liabilities$31,620
Net Assets$3,040

Operations Trend

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

$400K$200K$0-$200KRevenue 2012: $243,318Expenses 2012: $236,848Net Income 2012: $6,4702012Revenue 2013: $322,450Expenses 2013: $328,698Net Income 2013: -$6,2482013Revenue 2014: $276,738Expenses 2014: $326,597Net Income 2014: -$49,8592014Revenue 2015: $348,731Expenses 2015: $225,601Net Income 2015: $123,1302015Revenue 2016: $258,247Expenses 2016: $361,507Net Income 2016: -$103,2602016Revenue 2017: $68,429Expenses 2017: $71,469Net Income 2017: -$3,0402017

Highlighted filing

2016

Revenue$258,247
Expenses$361,507
Net Income-$103,260
Jump To
Filing Snapshot
Filing Period
Feb 1, 2015 to Jan 31, 2016
Signed
Jun 28, 2016
Return Version
2015v2.1
Gross Receipts
$304,334
Mission and Program Overview

Mission

The association's mission is to lead the fight to cure and treat amyotrophic lateral sclerosis (als) through global, cutting-edge research, and to empower people with lou gehrig's disease and their families to live fuller lives by providing them with compassionate care and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$115,442$24,665▼ $90,777
Land, Buildings, and Equipment, Net$0$5,679▲ $5,679
Prepaid Expenses and Deferred Charges-$2,158-
Total Assets$115,442$34,660▼ $80,782
Other Assets Total$0$2,158▲ $2,158
Liabilities
Accounts Payable and Accrued Expenses$9,142$25,645▲ $16,503
Other Liabilities$0$5,975▲ $5,975
Total Liabilities$9,142$31,620▲ $22,478
Net Assets / Fund Balance
Unrestricted Net Assets$106,300$3,040▼ $103,260
Total Net Assets Fund Balance$106,300$3,040▼ $103,260
Total Liabilities and Net Assets / Fund Balance$115,442$34,660▼ $80,782

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$5,679$1,136-
Other Assets Org$2,158--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Gerald Talley JrExecutive DirectorFT$70,791$70,791

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$95,488
Program Service Revenue
$0
Investment Income
$18
Other Revenue
$162,741
All Other Contributions
$95,488
Change in Net Assets
$-103,260

Audited Revenue Reconciliation

Revenue per Audited Statements
$258,247
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$46,087
Total Revenue per Audited Statements
$304,334
Total Revenue per Form 990
$258,247
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$183,177
Other Expenses$133,468
Total Fundraising Expense$69,210
Grants and Similar Amounts Paid$44,862
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$48,612$25,480$23,738$97,830
Current Officers, Directors, Trustees, and Key Employees$39,525$14,373$17,965$71,863
Grants to Domestic Individuals$44,862--$44,862
Occupancy$11,501$4,183$5,229$20,913
Travel$10,994$3,998$4,997$19,989
Information Technology$7,922$2,881$3,601$14,404
Fees for Services Accounting$7,784$2,831$3,539$14,154
Payroll Taxes$5,369$1,952$2,440$9,761
All Other Expenses$5,161$2,842$1,723$9,726
Office Expenses$3,166$1,151$1,439$5,756
Other Expenses$2,655$965$1,207$4,827
Other Employee Benefits$2,047$745$931$3,723
Depreciation Depletion$625$227$284$1,136
Total Functional Expenses$228,976$63,321$69,210$361,507

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$407,594
Expenses per Audited Statements$361,507
Total Expenses per Form 990$361,507
Expenses Not Reported on Form 990$46,087
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$208,828
Fundraising Direct Expenses$46,087
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Als Charity Golf Tournament$118,191$118,191$9,408$108,783
Walks$90,637$90,637$9,179$81,458
Total Events$208,828$208,828$46,087$162,741
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Capital Lease for Copier$5,975
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
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, Section B, Line 11

The form 990 was reviewed by the advisory board's treasurer before the executive director signed and approved e-filing.

Form 990, Part VI, Section B, Line 12C

Compliance with the conflict of interest policy is regularly and consistently monitored and enforce through regular communication with and inquiry of officers, directors, trustees, and key employees.

Form 990, Part VI, Section B, Line 15A

The compensation of the executive director is discussed and set by the 13 independent voting members of the governing body.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST.

Filing and Contact Details

Filer

Filer Name
Als Association Sc Chapterinc
EIN
20-3780277
Phone
8038513233
Address
7499 PARKLANE ROAD NO 144, COLUMBIA, SC 29223

Signing Officer

Name
Gerald Talley Jr
Title
Executive Director
Phone
8038513366
Signed
2016-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gerald Talley Jr
Formed
2005
Legal Domicile
Sc
Voting Board Members
9
Independent Board Members
9
Employees
0
Volunteers
50

Preparer

Firm
Hubbard Davis Cpas Llp
Address
990 LAKE HUNTER CIRCLE STE 207, MOUNT PLEASANT, SC 29464
Preparer
Carol Hubbard
Phone
8438813315
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 2D - OTHER ADJUSTMENTS:

FUNDRAISING EVENT COST

PART XII, LINE 2D - OTHER ADJUSTMENTS:

FUNDRAISING EVENT COST

Raw XML AppendixShowing 400 of 517 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/PYTotalExpensesAmt0225601
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0348731
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-103260
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt026483
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt095488
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0136624
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt031212
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt091748
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt055394
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0410466
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt018
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt0111
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0236
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0208828
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0261236
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0307429
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0267727
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0201846
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01247066
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt018
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt0107
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt0111
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0236
IRS990ScheduleA/InvestmentIncomeCYPct00.00010
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.99990
IRS990ScheduleA/PublicSupportTotal509Amt01657532
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0304316
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0397860
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0338641
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0359475
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0257240
IRS990ScheduleA/Total509Grp/TotalAmt01657532
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0304334
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0397860
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0338641
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0359582
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0257351
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01657768
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt05679
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01136
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt06815
IRS990ScheduleD/ExpensesNotReportedAmt046087
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0361507
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02158
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEPOSIT ON OFFICE RENTAL
IRS990ScheduleD/OtherExpensesIncludedAmt046087
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05975
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CAPITAL LEASE FOR COPIER
IRS990ScheduleD/OtherRevenueAmt046087
IRS990ScheduleD/RevenueNotReportedAmt046087
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0258247
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0FUNDRAISING EVENT COST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1FUNDRAISING EVENT COST
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05679
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02158
IRS990ScheduleD/TotalExpensesPerForm990Amt0361507
IRS990ScheduleD/TotalLiabilityAmt05975
IRS990ScheduleD/TotalRevenuePerForm990Amt0258247
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0304334
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0407594
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt046087
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0ALS CHARITY GOLF TOURNAMENT
IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm0WALKS
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt013400
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent2Amt01500
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt014900
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt0118191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt090637
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt0208828
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt0118191
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent2Amt090637
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt0208828
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0162741
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt018587
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt09408
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt09179
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent1Amt012100
IRS990ScheduleG/FundraisingEventInformationGrp/RentFacilityCostsEvent2Amt0500
IRS990ScheduleG/FundraisingEventInformationGrp/RentFcltyCostsTotalEventsAmt012600
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt011488
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt129492
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt2500
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt33382
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt0TRANSPORTATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt1RESPITE
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt2HOME RENOVATION
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/GrantTypeTxt3FINANCIAL AID
IRS990ScheduleI/SupplementalInformationDetail/ExplanationTxt0ALSPROCEDURES FOR MONITORING THE USE OF GRANT FUNDS: ALS PATIENTS COMPLETE GRANT APPLICATIONS AND FILE THEM WITH THE ASSOCIATION'S PATIENT SERVICES COORDINATOR. UPON REVIEW AND APPROVAL BY THE COORDINATOR, ALS PATIENTS ARE NOTIFIED AND REIMBURSED BASED UPON SUBMITTED RECEIPTS.
IRS990ScheduleI/SupplementalInformationDetail/FormAndLineReferenceDesc0PART III, LINES 1 - 4
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 WAS REVIEWED BY THE ADVISORY BOARD'S TREASURER BEFORE THE EXECUTIVE DIRECTOR SIGNED AND APPROVED E-FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REGULARLY AND CONSISTENTLY MONITORED AND ENFORCE THROUGH REGULAR COMMUNICATION WITH AND INQUIRY OF OFFICERS, DIRECTORS, TRUSTEES, AND KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE COMPENSATION OF THE EXECUTIVE DIRECTOR IS DISCUSSED AND SET BY THE 13 INDEPENDENT VOTING MEMBERS OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15A

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