Civic Intelligence

Als One Inc

990 • Fiscal year 2022 • EIN 47-4984263

Jul 01, 2021 to Jun 30, 2022 • Filed on Mar 21, 2023

8 Industrial WayWhitman, MA 02382

(781) 523-3210

Siviq Scores

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

Liabilities / Assets

73rd percentile

0.26x

Higher debt load relative to assets than 73% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

51st percentile

0.09x

Higher debt load relative to revenue than 51% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

32nd percentile

-1.3%

Higher net margin than 32% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

80th percentile

$133,834

Higher top officer pay than 80% of similar nonprofits.

Top officer pay equals 6.8% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

79th percentile

23%

Faster asset growth than 79% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2022

Revenue Growth

71st percentile

26%

Faster revenue growth than 71% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2019 to 2022

Assets

Up

$636,962

Up $450,603 (+242%) from 2018

Net Assets

Up

$468,258

Up $383,809 (+454%) from 2018

Liabilities

Up

$168,704

Up $66,794 (+66%) from 2018

Revenue

Up

$1,979,709

Up $814,237 (+70%) from 2018

Expenses

Up

$2,005,118

Up $746,403 (+59%) from 2018

Net Income

Up

-$25,409

Up $67,834 (+73%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2016: $620,641Liabilities 2016: $68,375Net Assets 2016: $552,2662016Assets 2018: $186,359Liabilities 2018: $101,910Net Assets 2018: $84,4492018Assets 2022: $636,962Liabilities 2022: $168,704Net Assets 2022: $468,2582022Assets 2023: $631,332Liabilities 2023: $0Net Assets 2023: $631,3322023Assets 2024: $437,569Liabilities 2024: $0Net Assets 2024: $437,5692024Assets 2025: $1,077,617Liabilities 2025: $0Net Assets 2025: $1,077,6172025

Highlighted filing

2022

Assets$636,962
Liabilities$168,704
Net Assets$468,258

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2016: $1,254,080Expenses 2016: $701,814Net Income 2016: $552,2662016Revenue 2018: $1,165,472Expenses 2018: $1,258,715Net Income 2018: -$93,2432018Revenue 2022: $1,979,709Expenses 2022: $2,005,118Net Income 2022: -$25,4092022Revenue 2023: $2,013,983Expenses 2023: $1,850,909Net Income 2023: $163,0742023Revenue 2024: $2,177,252Expenses 2024: $2,371,015Net Income 2024: -$193,7632024Revenue 2025: $2,270,157Expenses 2025: $1,630,109Net Income 2025: $640,0482025

Highlighted filing

2022

Revenue$1,979,709
Expenses$2,005,118
Net Income-$25,409
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
Mar 21, 2023
Return Version
2021v4.2
Gross Receipts
$1,979,709
Mission and Program Overview

Mission

The organization is a partnership of world leaders in als research and care focused on expediting breakthrough treatments and ultimately a cure for als while providing resources and equipment to those living with the disease now. The team of als researchers, doctors, and care practitioners is uniquefor its leadership in efficiency, dedication to innovative research, and commitment to increasing access to care and treatment.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$554,972$602,962▲ $47,990
Prepaid Expenses and Deferred Charges$17,000$34,000▲ $17,000
Total Assets$571,972$636,962▲ $64,990
Liabilities
Accounts Payable and Accrued Expenses$78,306$168,704▲ $90,398
Total Liabilities$78,306$168,704▲ $90,398
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$329,440$336,261▲ $6,821
Net Assets With Donor Restrictions$164,226$131,997▼ $32,229
Total Net Assets Fund Balance$493,666$468,258▼ $25,408
Total Liabilities and Net Assets / Fund Balance$571,972$636,962▲ $64,990
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Jennifer DimartinoExecutive Director, Board MemberFT$133,834$133,834

Board Members and Trustees

NameTitle
Mark SullivanChairman of the Board
Scott GosnellPresident
Michael C BraunBoard Member
Matthew HoganTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,979,709
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-25,409
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,598,795
Salaries, Compensation, and Employee Benefits$215,700
Other Expenses$190,623
Total Fundraising Expense$58,852
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,598,795--$1,598,795
Current Officers, Directors, Trustees, and Key Employees$13,382$100,368$20,074$133,824
Other Salaries and Wages$6,618$49,632$9,926$66,176
Insurance--$16,332$16,332
Payroll Taxes$1,570$11,775$2,355$15,700
Travel$330$2,471$494$3,295
Office Expenses$283$2,126$426$2,835
Information Technology--$2,433$2,433
Other Expenses$15,892$143,024$700$700
All Other Expenses--$387$387
Total Functional Expenses$1,636,870$309,396$58,852$2,005,118
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Mgh NeurologyBoston, MA-To Help Promote Research & to Assist With the Care of Those Living With Als$595,000
Compassionate Care Als IncWest Falmouth, MA-To Help Promote Research & to Assist With the Care of Those Living With Als$575,000
Umass Medical SchoolShrewsbury, MA-To Help Promote Research & to Assist With the Care of Those Living With Als$425,000
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

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

The board of directors are provided with a copy of the 990 for review prior to filing.

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

Annually all employees, members of the board of directors, and other interested parties are required to complete a questionnaire regarding possible conflicts of interest. The questionnaire covers a multitude of areas including investments, membership in other organizations, family relationships, etc.

Form 990, Part VI, Section B, Line 15

Ceo, officers and key employee compensation is reviewed and approved by the board of directors. The board uses data from past years and compensation of management at organizations of similar size when making compensation decisions.

Form 990, Part VI, Section C, Line 19

The form 990 and ma pc are available upon request.

Filing and Contact Details

Filer

Filer Name
Als One Inc
EIN
47-4984263
Phone
7815233210
Address
8 INDUSTRIAL WAY, WHITMAN, MA 02382

Signing Officer

Name
Jennifer Dimartino
Title
Executive
Phone
7815233210
Signed
2023-03-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jennifer Dimartino
Formed
2015
Legal Domicile
Ma
Voting Board Members
5
Independent Board Members
4
Employees
2
Volunteers
0

Preparer

Firm
Lmhs Pc
Address
80 WASHINGTON STREET BUILDING S, NORWELL, MA 02061
Preparer
Bryan J Morrissey CPA
Phone
7818789111
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

The organization is qualified under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The organization accounts for uncertain tax positions in accordance with fasb asc topic income taxes. The topic prescribes a recogntion threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. The topic also provides guidance on recognition, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Management believes the organization has no material uncertainties in income taxes.

PART X, LINE 2:

The organization is qualified under section 501(c)(3) of the internal revenue code and is exempt from federal and state income taxes. The organization accounts for uncertain tax positions in accordance with fasb asc topic income taxes. The topic prescribes a recogntion threshold and measurement process for financial statement recognition of uncertain tax positions taken or expected to be taken in a tax return. The topic also provides guidance on recognition, derecognition, classification, interest and penalties, accounting in interim periods, disclosure and transition. Management believes the organization has no material uncertainties in income taxes.

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IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNTION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS QUALIFIED UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS IN ACCORDANCE WITH FASB ASC TOPIC INCOME TAXES. THE TOPIC PRESCRIBES A RECOGNTION THRESHOLD AND MEASUREMENT PROCESS FOR FINANCIAL STATEMENT RECOGNITION OF UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. THE TOPIC ALSO PROVIDES GUIDANCE ON RECOGNITION, DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE AND TRANSITION. MANAGEMENT BELIEVES THE ORGANIZATION HAS NO MATERIAL UNCERTAINTIES IN INCOME TAXES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleI/GrantRecordsMaintainedInd01
IRS990ScheduleI/RecipientTable/CashGrantAmt0595000
IRS990ScheduleI/RecipientTable/CashGrantAmt1575000
IRS990ScheduleI/RecipientTable/CashGrantAmt2425000
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt0TO HELP PROMOTE RESEARCH & TO ASSIST WITH THE CARE OF THOSE LIVING WITH ALS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt1TO HELP PROMOTE RESEARCH & TO ASSIST WITH THE CARE OF THOSE LIVING WITH ALS
IRS990ScheduleI/RecipientTable/PurposeOfGrantTxt2TO HELP PROMOTE RESEARCH & TO ASSIST WITH THE CARE OF THOSE LIVING WITH ALS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0MGH NEUROLOGY
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1COMPASSIONATE CARE ALS INC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2UMASS MEDICAL SCHOOL
IRS990ScheduleI/RecipientTable/RecipientEIN0041564655
IRS990ScheduleI/RecipientTable/RecipientEIN1043567819
IRS990ScheduleI/RecipientTable/RecipientEIN2043108190
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt0800 BOYLSTON STREET
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX 1052
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt2333 SOUTH STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0BOSTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1WEST FALMOUTH
IRS990ScheduleI/RecipientTable/USAddress/CityNm2SHREWSBURY
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0MA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1MA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2MA
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd002199
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd102574
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd201545
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE BOARD OF DIRECTORS ARE PROVIDED WITH A COPY OF THE 990 FOR REVIEW PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1ANNUALLY ALL EMPLOYEES, MEMBERS OF THE BOARD OF DIRECTORS, AND OTHER INTERESTED PARTIES ARE REQUIRED TO COMPLETE A QUESTIONNAIRE REGARDING POSSIBLE CONFLICTS OF INTEREST. THE QUESTIONNAIRE COVERS A MULTITUDE OF AREAS INCLUDING INVESTMENTS, MEMBERSHIP IN OTHER ORGANIZATIONS, FAMILY RELATIONSHIPS, ETC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CEO, OFFICERS AND KEY EMPLOYEE COMPENSATION IS REVIEWED AND APPROVED BY THE BOARD OF DIRECTORS. THE BOARD USES DATA FROM PAST YEARS AND COMPENSATION OF MANAGEMENT AT ORGANIZATIONS OF SIMILAR SIZE WHEN MAKING COMPENSATION DECISIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FORM 990 AND MA PC ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0571972
IRS990/TotalAssetsEOYAmt0636962
IRS990/TotalAssetsGrp/BOYAmt0571972
IRS990/TotalAssetsGrp/EOYAmt0636962
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01979709
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt058852
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0309396
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01636870
IRS990/TotalFunctionalExpensesGrp/TotalAmt02005118
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078306
IRS990/TotalLiabilitiesEOYAmt0168704
IRS990/TotalLiabilitiesGrp/BOYAmt078306
IRS990/TotalLiabilitiesGrp/EOYAmt0168704
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0493666
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0468258
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01636870
IRS990/TotalReportableCompFromOrgAmt0133834
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01979709
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0571972
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0636962
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/FundraisingAmt0494
IRS990/TravelGrp/ManagementAndGeneralAmt02471
IRS990/TravelGrp/ProgramServicesAmt0330
IRS990/TravelGrp/TotalAmt03295
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt08 INDUSTRIAL WAY
IRS990/USAddress/CityNm0WHITMAN
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002382
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.ALSONE.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd03
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JENNIFER DIMARTINO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE
ReturnHeader/BusinessOfficerGrp/PhoneNum07815233210
ReturnHeader/BusinessOfficerGrp/SignatureDt02023-03-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ALS ONE INC
ReturnHeader/Filer/BusinessNameControlTxt0ALSO
ReturnHeader/Filer/EIN0474984263
ReturnHeader/Filer/PhoneNum07815233210
ReturnHeader/Filer/USAddress/AddressLine1Txt08 INDUSTRIAL WAY
ReturnHeader/Filer/USAddress/CityNm0WHITMAN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd002382
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042971374
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LMHS PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt080 WASHINGTON STREET BUILDING S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0NORWELL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002061
ReturnHeader/PreparerPersonGrp/PhoneNum07818789111
ReturnHeader/PreparerPersonGrp/PreparationDt02023-01-25
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRYAN J MORRISSEY CPA
ReturnHeader/ReturnTs02023-03-21T10:51:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0JENNIFER
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0DIMARTINO
ReturnHeader/TaxPeriodBeginDt02021-07-01
ReturnHeader/TaxPeriodEndDt02022-06-30
ReturnHeader/TaxYr02021

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