Civic Intelligence

American Liver Foundation

EIN 36-2883000 • 501(c)3 • West Orange, NJ

Profile

To facilitate, advocate and promote education, support and research for the prevention, treatment and cure for liver disease.

PO Box 229West Orange, NJ 07052

www.liverfoundation.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

61st percentile

0.21x

Higher debt load relative to assets than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Liabilities / Revenue

84th percentile

0.96x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Net Margin

79th percentile

27%

Higher net margin than 79% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Top Officer Pay

83rd percentile

$255,910

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 12.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2025

Asset Growth

59th percentile

7.0%

Faster asset growth than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Revenue Growth

3rd percentile

-63%

Faster revenue growth than 3% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2024 to 2025

Assets

Up

$9,476,651

Up $622,263 (+7.0%) from 2024

Liabilities

Up

$2,029,085

Up $54,298 (+2.7%) from 2024

Net Assets

Up

$7,447,566

Up $567,965 (+8.3%) from 2024

Revenue

Down

$2,118,604

Down $3,542,317 (-63%) from 2024

Expenses

Down

$1,540,749

Down $4,981,163 (-76%) from 2024

Net Income

Up

$577,855

Up $1,438,846 (+167%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $4,692,833Liabilities 2010: $3,633,300Net Assets 2010: $1,059,5332010Assets 2011: $5,096,471Liabilities 2011: $3,717,491Net Assets 2011: $1,378,9802011Assets 2012: $4,355,663Liabilities 2012: $3,465,018Net Assets 2012: $890,6452012Assets 2014: $4,497,765Liabilities 2014: $2,286,070Net Assets 2014: $2,211,6952014Assets 2015: $4,156,751Liabilities 2015: $1,757,652Net Assets 2015: $2,399,0992015Assets 2017: $5,320,791Liabilities 2017: $1,674,753Net Assets 2017: $3,646,0382017Assets 2018: $5,260,328Liabilities 2018: $1,933,110Net Assets 2018: $3,327,2182018Assets 2019: $5,267,197Liabilities 2019: $1,566,244Net Assets 2019: $3,700,9532019Assets 2020: $5,773,717Liabilities 2020: $2,371,898Net Assets 2020: $3,401,8192020Assets 2021: $8,459,273Liabilities 2021: $1,909,719Net Assets 2021: $6,549,5542021Assets 2022: $8,657,364Liabilities 2022: $997,283Net Assets 2022: $7,660,0812022Assets 2024: $8,854,388Liabilities 2024: $1,974,787Net Assets 2024: $6,879,6012024Assets 2025: $9,476,651Liabilities 2025: $2,029,085Net Assets 2025: $7,447,5662025

Highlighted filing

2025

Assets$9,476,651
Liabilities$2,029,085
Net Assets$7,447,566

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $8,526,6102010Expenses 2011: $8,216,7442011Expenses 2012: $8,210,6402012Revenue 2014: $8,129,950Expenses 2014: $7,179,709Net Income 2014: $950,2412014Revenue 2015: $7,970,010Expenses 2015: $7,674,455Net Income 2015: $295,5552015Revenue 2017: $9,409,699Expenses 2017: $8,921,259Net Income 2017: $488,4402017Revenue 2018: $9,198,357Expenses 2018: $9,295,849Net Income 2018: -$97,4922018Revenue 2019: $8,851,289Expenses 2019: $8,737,566Net Income 2019: $113,7232019Revenue 2020: $5,503,229Expenses 2020: $5,884,343Net Income 2020: -$381,1142020Revenue 2021: $7,058,209Expenses 2021: $3,926,966Net Income 2021: $3,131,2432021Revenue 2022: $5,792,842Expenses 2022: $4,256,085Net Income 2022: $1,536,7572022Revenue 2024: $5,660,921Expenses 2024: $6,521,912Net Income 2024: -$860,9912024Revenue 2025: $2,118,604Expenses 2025: $1,540,749Net Income 2025: $577,8552025

Highlighted filing

2025

Revenue$2,118,604
Expenses$1,540,749
Net Income$577,855

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.48$2.03$7.45$2.12$1.54$0.58
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.85$1.97$6.88$5.66$6.52$0.86
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.66$1.00$7.66$5.79$4.26$1.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.46$1.91$6.55$7.06$3.93$3.13
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.77$2.37$3.40$5.50$5.88$0.38
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.27$1.57$3.70$8.85$8.74$0.11
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.26$1.93$3.33$9.20$9.30$0.10
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.32$1.67$3.65$9.41$8.92$0.49
2015Detailed filing. Detailed filing data is available for this year.$4.16$1.76$2.40$7.97$7.67$0.30
2014Detailed filing. Detailed filing data is available for this year.$4.50$2.29$2.21$8.13$7.18$0.95
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.36$3.47$0.89$8.21
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.10$3.72$1.38$8.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.69$3.63$1.06$8.53
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2025 to Mar 31, 2025
Signed
Aug 26, 2025
Return Version
2024v5.1
Gross Receipts
$2,929,507
Mission and Program Overview

Mission

Our mission is to facilitate, advocate, and promote education, support services, and research for the prevention, treatment, and cure of liver disease.

ALF's mission is to promote education, advocacy, support services and research for the prevention, treatment and cure of liver disease.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$5,757,022$5,457,291▼ $299,731
Cash and Non-Interest-Bearing Accounts$1,458,264$2,656,457▲ $1,198,193
Savings and Temporary Cash Investments$853,150$377,885▼ $475,265
Pledges and Grants Receivable$450,060$366,674▼ $83,386
Prepaid Expenses and Deferred Charges$173,787$356,666▲ $182,879
Land, Buildings, and Equipment, Net$50,777$158,023▲ $107,246
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities$0--
Investments Program Related$0--
Loans From Officers Directors-$0-
Total Assets$8,854,388$9,476,651▲ $622,263
Other Assets Total$111,328$103,655▼ $7,673
Liabilities
Escrow Account Liability$658,902$657,509▼ $1,393
Grants Payable$850,000$612,500▼ $237,500
Accounts Payable and Accrued Expenses$287,858$441,985▲ $154,127
Deferred Revenue$62,500$209,167▲ $146,667
Other Liabilities$115,527$107,924▼ $7,603
Total Liabilities$1,974,787$2,029,085▲ $54,298
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$4,473,058$3,880,304▼ $592,754
Net Assets With Donor Restrictions$2,406,543$3,567,262▲ $1,160,719
Total Net Assets Fund Balance$6,879,601$7,447,566▲ $567,965
Total Liabilities and Net Assets / Fund Balance$8,854,388$9,476,651▲ $622,263

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$126,467$39,045$165,512
Other Land Buildings$31,556$11,042$42,598

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$1,070,847-▼ $2,235-$1,068,612
2023$983,052-▲ $149,295$61,500$1,070,847
2022$943,717-▲ $189,335$150,000$983,052
2021$1,152,635-▼ $208,918-$943,717
2020$988,115-▲ $164,520-$1,152,635
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lorraine StiehlCEOFT$221,385$34,525$255,910
David TickerCFOFT$200,815$23,179$223,994
Heidi DanielsVP of DevelopmentFT$166,637$34,697$201,334
Juliann KimbroughChief Mktg, Comms, Public Aff.FT$184,465$7,989$192,454
Kelly SmithVP of EventsFT$155,806$35,093$190,899
Helene JordanNATL SR. DIRECTOR, Research Program MGMTFT$154,599$16,022$170,621
Sheri SingerNatl Director, Dev./engagementFT$158,578$708$159,286
Jacqueline DominguezNational Senior Director, EngagementFT$136,221$5,829$142,050

Board Members and Trustees

NameTitle
Emmanuel Thomas Md PhdBoard Chair
Alisha Mavis MdBoard Member
Allan DoerrBoard Member
Anne DoyenBoard Member
Ari Cohen Md FacsBoard Member
Connie DenewethBoard Member
David Cohen Md PhdBoard Member
David FrankBoard Member
Ellen Rucker-sellersBoard Member
Fred KosteckiBoard Member
Hailey PuleoBoard Member
John Bayeux IiiBoard Member
Kevin LeeBoard Member
Liz LeesmanBoard Member
Matthew KoonzBoard Member
Mike BraunsteinBoard Member
Peter CullenBoard Member
Phil ShinBoard Member
Richard MillerBoard Member
Udeme EkongBoard Member
Carlo FrappolliSecretary
Gene CautilloTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Amplotech LLCWeb Master & Marketing SupportPO Box 16422, Suite 107, San Juan, PR 00908$187,619
Bright Dot LLCMajor Gifts Cultivation7424 Chapel Hill Rd, Raleigh, NC 27607$131,857
Revenue and Support

Revenue Composition

Contributions and Grants
$2,042,897
Program Service Revenue
$0
Investment Income
$67,109
Other Revenue
$8,598
All Other Contributions
$2,030,376
Change in Net Assets
$577,855

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
Drugs and Medical Supplies1$108,000Cost
Total Noncash Contributions1$108,000-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,114,427
Revenue Not Reported on Financial Statements
$4,177
Revenue Not Reported on Form 990
$24,010
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$2,138,437
Total Revenue per Form 990
$2,118,604
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,038,327
Other Expenses$502,422
Total Fundraising Expense$163,287
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$566,945$71,602$64,188$702,735
Fees for Services Other$181,796$11,184$43,377$236,357
Current Officers, Directors, Trustees, and Key Employees$124,780$15,759$14,119$154,658
Other Employee Benefits$71,704$9,056$8,056$88,816
Payroll Taxes$58,029$7,329$6,519$71,877
Travel$49,608$4,823$5,303$59,734
Office Expenses$31,747$16,632$4,368$52,747
Fees for Services Legal$23,175$1,426$5,530$30,131
Advertising$26,035-$1,403$27,438
Pension Plan Contributions$16,341$2,064$1,836$20,241
Information Technology$12,373$1,563$1,401$15,337
Occupancy$9,244$1,168$1,047$11,459
Depreciation Depletion$7,035$661$593$8,289
Insurance$6,713$818$733$8,264
Fees for Service Investment Mgmnt Fees-$4,177-$4,177
Other Expenses$2,448$127$1,403$3,978
Interest-$5-$5
Total Functional Expenses$1,226,072$151,390$163,287$1,540,749

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,570,472
Total Expenses per Form 990$1,540,749
Expenses per Audited Statements$1,536,572
Expenses Not Reported on Form 990$33,900
Expenses Not Reported on Financial Statements$4,177
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$3,770
Professional Fundraising Fees$0
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
Loans from Officers, Directors, Trustees, and Key Employees-$0-
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Federal Income Taxes$107,924
Operating Lease Liabilities-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
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 Review of form 990 by governing body

A draft of the form 990 is sent to the finance committee for review and comments in the monthly meeting prior to filing. In addition, a draft of the form 990 is also sent to each board member for discussion. After questions and comments are addressed and the form 990 is approved, it is ready for filing.

Form 990, Part VI, Line 12C Conflict of interest policy

Annually, our conflict of interest form is completed by officers and directors. The form must indicate any possible conflicts of interest and is signed by all officers and directors. When any such conflict of interest is relevant to a matter requiring action by the board, the interested person shall call it to the attention of the board and such person shall not vote on the matter. Moreover, the person having a conflict shall retire from the room in which the board is meeting and shall not participate in the final deliberation or decision regarding the matter under consideration. However, that person shall provide the board with any and all relevant information. The minutes of the meeting of the board, shall reflect that the conflict of interest was disclosed and that the interested person was not present during the final discussion or vote and did not vote. When there is a doubt as to whether a conflict of interest exists, the matter shall be resolved by a vote of the board.

Form 990, Part VI, Line 15A Process to establish compensation of top management official

Ceo compensation is determined by the national board of director's executive committee and approved by the board members. In determining salary levels, the executive committee reviews an annual salary survey of national voluntary health organizations prepared for the national health council and reviews prior year performance. Current market conditions and the financial condition of the american liver foundation are also considered in setting compensation. This review was last conducted in 2024.

Form 990, Part VI, Line 15B Process to establish compensation of other employees

The salary of officers and key employees are determinied by the ceo and cfo based on performance, market conditions and the financial condition of the americn liver foundation.

Form 990, Part VI, Line 19 Required documents available to the public

The annual audit report and form 990 are available via www.liverfoundation.org and form 1023 and conflict of interest policy are available upon request

Filing and Contact Details

Filer

Filer Name
American Liver Foundation
EIN
36-2883000
Phone
2126681000
Address
PO BOX 229, WEST ORANGE, NJ 07052

Signing Officer

Name
Lorraine Stiehl
Title
CEO
Phone
2126681000
Signed
2025-08-26
Discuss with paid preparer
Yes

Organization Details

Formed
1976
Legal Domicile
Il
Voting Board Members
22
Independent Board Members
22
Employees
40
Volunteers
100

Preparer

Firm
Forvis Mazars LLP
Address
135 West 50th Street, New York, NY 10020
Preparer
Aaron Shapiro
Phone
2128127000
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A COMMUNITY SERVICE

COMMUNITY SERVICE: ALF conducts important advocacy work on behalf of the patient community, actively raising awareness of legislation affecting the liver community. Began introductory outreach to the 119th Congress. Created a Health Policy Round-Up blog which highlights health policy news. Sent a Medicaid Action Alert to ensure no cuts to Medicaid liver patients. Planned Liver Life Advocacy Summit scheduled for late April. Sent letters to the Centers for Medicare and Medicaid Services regarding their proposed rule on anti-obesity medication coverage. Participated in a Rare Disease Day panel discussion.

Form 990, Part III, Line 4B PATIENT SUPPORT

PATIENT SUPPORT: ALF provides much needed support through numerous programs geared to liver patients and their caregivers. Administered Caring Connections, ALF's Peer-to-Peer support program. Held national support group meetings facilitated by trained social workers. Provided support for biliary atresia families through the Bili the Brave program involving 25 national children's hospitals. Planned the launch of ALF's national non-directed living liver donor transplant registry. Launched a liver website microsite to host clinical trial-related content including educational information for patients and caregivers, and a clinical trials finder tool to help match patients with available clinical trials. Encouraged patient engagement with the American Liver Foundation Patient Registry that has attracted 804 participants to date and is being translated into Spanish.

Form 990, Part III, Line 4C PUBLIC AND PATIENT EDUCATION

PUBLIC AND PATIENT EDUCATION: Through ALF's signature public health campaign, Think Liver Think Life, made great progress in raising awareness of fatty liver disease. Expanded to 30 states; signed 65 MOUs with free and charitable clinics, FQHCs, and health departments. Screened at 29 community events nationwide. Distributed 2,775 Hep C tests through clinics. Executed 14,000 Think Liver Think Life online quizzes since program inception, with more than 1.75 million people learning about their liver health. ALF focuses on creating impactful national partnerships to provide public and patient education. Executed national agreement with the Veterans Administration to provide liver education and support to veterans including liver videos, liver website microsite, liver webinars and YouTube channel. Launched a national partnership with Walgreens to educate the community on fatty liver disease through the creation of multiple webinars. Published an ALF blog for the National Health Council's Black History Month series. Worked with UPMC to create, produce and promote a new three-part educational webinar series on liver transplant. Raising national public awareness of liver disease is a priority for ALF. Appeared on the nationally televised Tamron Hall Show, featuring a prominent ALF family. Launched the Educated Patient series featuring Q&A and Recipes, working with MJH Life Sciences. Secured media stories in MedPage Today, Everyday Health, and SRN News. Executed public education campaigns including diseases of the liver, hepatitis, liver disease diets, MASLD/MASH. Released 11 videos including presentations about liver cancer, pediatric liver disease, COVID liver update, and several patient testimonials for ALF patient registry.

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 133,862 including grants of $) PROFESSIONAL EDUCATION Issued monthly liver newsletter, Healthcare Connections, to over 3,000 medical professionals. Launched first comprehensive educational program for the primary care community on MASH, utilizing a national platform Project Echo. Conducted 2025 Liver Health Poster Competition with liver medical professionals and liver fellows. Engaged medical experts to execute the following tasks: fact sheet content development and/or review; Spanish translation; connections with expert topic medical presenters; support group leadership; recruitment of early career professionals; medical expert champions for events; medical expert KOLs for committees; medical expert recruitment for Corporate Council meetings; and HCP recruitment for media opportunities. Engaged National Medical Visionary Team, an advisory group that meets on a regular basis to explore publication content and avenues to promote ALF's public health work. Engaged medical professionals in ALF's liver disease initiative, palliative care initiative, Veterans partnership, and so much more. Launched second Student Liver Club at an academic medical center.

Form 990, Part III, Line 4A-4C Description of program services

(Expenses $ 91,606 including grants of $) RESEARCH American Liver Foundation (ALF) has a history of commitment to research funding dating back to 1979. In 2023 with the approval of ALF's National Board of Directors, ALF established a dedicated Research Department led by an experienced PhD. Growth has been exponential in terms of meaningful pilot research grant opportunities for experienced researchers and grant awards to support the pipeline of early career researchers. The ALF Research Program was promoted at the annual AASLD (American Association for the Study of Liver Diseases) Liver Meeting through interactions with a variety of stakeholders, including academic researchers, industry partners, patients, and other non-profit organizations.

Form 990, Part IX, Line 11G Other Fees

OTHER PROFESSIONAL FEES - Total Expense: 236357, Program Service Expense: 181796, Management and General Expenses: 11184, Fundraising Expenses: 43377;

Financial Statement Notes

Schedule D, Part X, Line 2 ASC 740 Footnote

Management has evaluated their income tax positions under the guidance included in asc 740. Based on their review, management has not identified any material uncertain tax positions to be recorded or disclosed in the financial statements.

Schedule D, Part IV, Line 2B Explanation of escrow agreement

Funds held on behalf of others - alf acts as an administrator for funds collected on behalf of liver transplant patients. Alf disburses funds to cover the cost of properly documented post-surgery expenses.

Schedule D, Part V, Line 4 Intended uses of endowment funds

The intended use of endowment funds has been specified by the donor. All funds on hand are used to generate interest/dividend income and capital gains to support various research initiatives.

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