Civic Intelligence

Als Association

990 • Fiscal year 2021 • EIN 23-7123851

Feb 01, 2020 to Jan 31, 2021 • Filed on Aug 18, 2021

416 Lincoln AvenuePittsburgh, PA 15209

(412) 821-3254

Siviq Scores

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

Liabilities / Assets

62nd percentile

0.15x

Higher debt load relative to assets than 62% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

63rd percentile

0.18x

Higher debt load relative to revenue than 63% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

27th percentile

0.7%

Higher net margin than 27% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

74th percentile

$111,647

Higher top officer pay than 74% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2021

Assets

$1,801,024

No earlier filing loaded for comparison.

Net Assets

$1,530,466

No earlier filing loaded for comparison.

Liabilities

$270,558

No earlier filing loaded for comparison.

Revenue

$1,499,122

No earlier filing loaded for comparison.

Expenses

$1,487,914

No earlier filing loaded for comparison.

Net Income

$11,208

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2021: $1,801,024Liabilities 2021: $270,558Net Assets 2021: $1,530,4662021Assets 2022: $1,863,568Liabilities 2022: $155,182Net Assets 2022: $1,708,3862022Assets 2023: $1,641,925Liabilities 2023: $75,097Net Assets 2023: $1,566,8282023

Highlighted filing

2021

Assets$1,801,024
Liabilities$270,558
Net Assets$1,530,466

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2021: $1,499,122Expenses 2021: $1,487,914Net Income 2021: $11,2082021Revenue 2022: $2,199,894Expenses 2022: $1,973,627Net Income 2022: $226,2672022Revenue 2023: $585,221Expenses 2023: $725,902Net Income 2023: -$140,6812023

Highlighted filing

2021

Revenue$1,499,122
Expenses$1,487,914
Net Income$11,208
Jump To
Filing Snapshot
Filing Period
Feb 1, 2020 to Jan 31, 2021
Signed
Aug 18, 2021
Return Version
2020v4.0
Gross Receipts
$1,721,551
Mission and Program Overview

Mission

To assist people with ALS and their families by providing compassionate care and support, and to support research efforts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$770,480$833,753▲ $63,273
Savings and Temporary Cash Investments$564,217$798,103▲ $233,886
Pledges and Grants Receivable$180,590$123,197▼ $57,393
Land, Buildings, and Equipment, Net$47,221$33,706▼ $13,515
Prepaid Expenses and Deferred Charges$12,791$10,168▼ $2,623
Accounts Receivable-$558-
Cash and Non-Interest-Bearing Accounts-$0-
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$1,576,751$1,801,024▲ $224,273
Other Assets Total$1,452$1,539▲ $87
Liabilities
Accounts Payable and Accrued Expenses$105,287$158,696▲ $53,409
Unsecured Notes Loans Payable-$111,862-
Total Liabilities$105,287$270,558▲ $165,271
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,446,571$1,455,218▲ $8,647
Net Assets With Donor Restrictions$24,893$75,248▲ $50,355
Total Net Assets Fund Balance$1,471,464$1,530,466▲ $59,002
Total Liabilities and Net Assets / Fund Balance$1,576,751$1,801,024▲ $224,273

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$33,706$91,258$124,964
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan ReczekEx. DirectorFT$111,647$111,647

Board Members and Trustees

NameTitle
Christi KolarcikPresident
Keith PisarcikPresident
Michael DanielsVice President
Amy ShaughnessyBoard Member
Christopher BluemleBoard Member
Dan PotetzBoard Member
Eric ZydelBoard Member
John LetiziaBoard Member
John MeyerBoard Member
Paul RockarBoard Member
Scott SteinkirchnerBoard Member
David MongilloSecretary
Erin McGoughTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,539,118
Program Service Revenue
$0
Investment Income
$494
Other Revenue
$-40,490
All Other Contributions
$781,245
Change in Net Assets
$11,208

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,493,497
Revenue Not Reported on Financial Statements
$5,625
Revenue Not Reported on Form 990
$88,885
Total Revenue per Audited Statements
$1,582,382
Total Revenue per Form 990
$1,499,122
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$821,889
Salaries, Compensation, and Employee Benefits$666,025
Total Fundraising Expense$46,415
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$382,462$57,370$13,838$453,670
Current Officers, Directors, Trustees, and Key Employees$94,123$14,118$3,406$111,647
All Other Expenses$72,199$16,455$7,220$95,874
Occupancy$45,630$6,844$4,563$57,037
Payroll Taxes$37,431$5,615$3,743$46,789
Other Employee Benefits$35,602$5,340$3,560$44,502
Other Expenses$35,000$4,895$3,264$35,000
Advertising$16,660$2,499$1,666$20,825
Office Expenses$14,814$2,222$1,482$18,518
Depreciation Depletion$12,251$1,838$1,225$15,314
Pension Plan Contributions$7,534$1,130$753$9,417
Conferences and Meetings$7,298$1,095$730$9,123
Insurance$6,754$1,014$675$8,443
Travel$2,902$435$290$3,627
Total Functional Expenses$1,320,629$120,870$46,415$1,487,914

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,523,380
Total Expenses per Form 990$1,487,914
Expenses per Audited Statements$1,482,289
Expenses Not Reported on Form 990$41,091
Expenses Not Reported on Financial Statements$5,625
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$41,090
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Pgh. Walk$524,864-$22,025-
Johnstown Walk$114,564-$9,071-
Total Events$757,873-$41,090$-41,090
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
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 35% controlled entity
No
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, Line 11B: Form 990 Review Process

The board Finance/Audit committee performs an in depth review of the form 990 prior to filing.

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

The organization has each board member confirm annually that he or she does not have any conflicts of interest.

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

The Board of Directors approves the salary of the executive director and reviews it on an annual basis.

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

All are available on site by request.

Filing and Contact Details

Filer

Filer Name
ALS Association
EIN
23-7123851
Phone
4128213254
Address
416 Lincoln Avenue, Pittsburgh, PA 15209

Signing Officer

Name
Ryan Reczek
Title
Ex. Director
Signed
2021-08-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ryan Reczek
Formed
1985
Legal Domicile
Pa
Voting Board Members
13
Independent Board Members
13
Employees
12
Volunteers
200

Preparer

Firm
McGee Maruca & Assoc PC CPAs
Address
3111 Banksville Rd Suite 200, Pittsburgh, PA 15216
Preparer
Leslie A McGee CPA
Phone
4123449006
Supplemental Narrative

Financial Statement Notes

Part XI, Line 2D: Other revenue amounts included in F/S but not included on form 990

Direct expenses for fundraising $41091

Part XII, Line 2D: Other expenses and losses per audited F/S

Direct expenses for fundraising $41091

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