Civic Intelligence

Amyotrophic Lateral Sclerosis Association

990 • Fiscal year 2014 • EIN 52-1749047

Feb 01, 2013 to Jan 31, 2014 • Filed on Nov 11, 2014

7507 Standish PlaceRockville, MD 20855-2731

(301) 978-9855

Siviq Scores

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

Liabilities / Assets

49th percentile

0.10x

Higher debt load relative to assets than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.05x

Higher debt load relative to revenue than 34% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

31st percentile

-3.1%

Higher net margin than 31% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

82nd percentile

$137,881

Higher top officer pay than 82% of similar nonprofits.

Top officer pay equals 5.8% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

11th percentile

-10%

Faster asset growth than 11% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

53rd percentile

5.0%

Faster revenue growth than 53% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Assets

Down

$1,059,716

Down $123,853 (-10%) from 2013

Net Assets

Down

$949,626

Down $57,290 (-5.7%) from 2013

Liabilities

Down

$110,090

Down $66,563 (-38%) from 2013

Revenue

Up

$2,363,011

Up $112,084 (+5.0%) from 2013

Expenses

Down

$2,435,151

Down $106,672 (-4.2%) from 2013

Net Income

Up

-$72,140

Up $218,756 (+75%) from 2013

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,017,131Liabilities 2010: $195,747Net Assets 2010: $1,821,3842010Assets 2011: $1,622,112Liabilities 2011: $31,763Net Assets 2011: $1,590,3492011Assets 2012: $1,396,480Liabilities 2012: $112,429Net Assets 2012: $1,284,0512012Assets 2013: $1,183,569Liabilities 2013: $176,653Net Assets 2013: $1,006,9162013Assets 2014: $1,059,716Liabilities 2014: $110,090Net Assets 2014: $949,6262014Assets 2015: $1,972,413Liabilities 2015: $171,244Net Assets 2015: $1,801,1692015Assets 2016: $1,834,743Liabilities 2016: $294,414Net Assets 2016: $1,540,3292016Assets 2017: $1,686,671Liabilities 2017: $283,156Net Assets 2017: $1,403,5152017Assets 2018: $1,827,498Liabilities 2018: $289,420Net Assets 2018: $1,538,0782018Assets 2019: $2,030,309Liabilities 2019: $395,245Net Assets 2019: $1,635,0642019Assets 2020: $1,707,024Liabilities 2020: $323,698Net Assets 2020: $1,383,3262020Assets 2021: $2,467,584Liabilities 2021: $317,923Net Assets 2021: $2,149,6612021Assets 2022: $2,372,268Liabilities 2022: $422,506Net Assets 2022: $1,949,7622022Assets 2023: $2,136,299Liabilities 2023: $0Net Assets 2023: $2,136,2992023

Highlighted filing

2014

Assets$1,059,716
Liabilities$110,090
Net Assets$949,626

Operations Trend

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

$4.0M$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,283,6812010Expenses 2011: $2,324,5852011Expenses 2012: $2,440,6962012Revenue 2013: $2,250,927Expenses 2013: $2,541,823Net Income 2013: -$290,8962013Revenue 2014: $2,363,011Expenses 2014: $2,435,151Net Income 2014: -$72,1402014Revenue 2015: $3,131,731Expenses 2015: $2,280,188Net Income 2015: $851,5432015Revenue 2016: $2,393,054Expenses 2016: $2,653,894Net Income 2016: -$260,8402016Revenue 2017: $2,625,297Expenses 2017: $2,762,111Net Income 2017: -$136,8142017Revenue 2018: $2,969,709Expenses 2018: $2,835,146Net Income 2018: $134,5632018Revenue 2019: $2,764,791Expenses 2019: $2,667,280Net Income 2019: $97,5112019Revenue 2020: $2,478,854Expenses 2020: $2,745,445Net Income 2020: -$266,5912020Revenue 2021: $3,381,394Expenses 2021: $2,625,270Net Income 2021: $756,1242021Revenue 2022: $2,861,706Expenses 2022: $3,087,624Net Income 2022: -$225,9182022Revenue 2023: $116,491Expenses 2023: $118,147Net Income 2023: -$1,6562023

Highlighted filing

2014

Revenue$2,363,011
Expenses$2,435,151
Net Income-$72,140
Jump To
Filing Snapshot
Filing Period
Feb 1, 2013 to Jan 31, 2014
Signed
Nov 11, 2014
Return Version
2013v3.1
Gross Receipts
$2,652,742
Mission and Program Overview

Mission

Leading the fight to treat and cure als through research and advocacy while empowering people with als and their families to live fuller lives through compassionate care and support.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$869,107$447,958▼ $421,149
Cash and Non-Interest-Bearing Accounts$198,627$388,146▲ $189,519
Accounts Receivable$11,142$124,691▲ $113,549
Land, Buildings, and Equipment, Net$83,185$75,899▼ $7,286
Prepaid Expenses and Deferred Charges$11,835$12,449▲ $614
Total Assets$1,183,569$1,059,716▼ $123,853
Other Assets Total$9,673$10,573▲ $900
Liabilities
Accounts Payable and Accrued Expenses$176,653$110,090▼ $66,563
Total Liabilities$176,653$110,090▼ $66,563
Net Assets / Fund Balance
Unrestricted Net Assets$868,077$774,226▼ $93,851
Temporarily Rstr Net Assets$138,839$175,400▲ $36,561
Total Net Assets Fund Balance$1,006,916$949,626▼ $57,290
Total Liabilities and Net Assets / Fund Balance$1,183,569$1,059,716▼ $123,853

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$75,899$433,377$509,276
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Judy TaylorExecutive DiFT$129,852$8,029$137,881

Board Members and Trustees

NameTitle
Judith BaileyPresident
Andrew ArthurDirector
David TamasiDirector
Jill P McglaughlinDirector
Joseph LamontagneDirector
Paul IngholtDirector
Richard BodsonDirector
Sally HornerDirector
William J WrightDirector
Zarina DurraniDirector
Andrew BermanAssistant Tr
Scott GoldenPast Preside
Shelby TudorSecretary
Robert D Roseman BobTreasurer
Steven M WellnerVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$2,171,795
Program Service Revenue
$0
Investment Income
$1,849
Other Revenue
$189,367
All Other Contributions
$816,756
Change in Net Assets
$-72,140

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,363,011
Revenue Not Reported on Form 990
$14,850
Total Revenue per Audited Statements
$2,377,861
Total Revenue per Form 990
$2,363,011
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,263,459
Other Expenses$816,830
Grants and Similar Amounts Paid$354,862
Total Fundraising Expense$301,955
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$678,724$78,011$158,702$915,437
Grants to Domestic Individuals$338,001--$338,001
Payments to Affiliates$324,119--$324,119
Current Officers, Directors, Trustees, and Key Employees$103,820$11,933$24,276$140,029
Other Employee Benefits$85,622$9,843$20,020$115,485
Office Expenses$63,030$22,348$23,225$108,603
Fees for Services Other$42,746$36,413$21,358$100,517
Occupancy$63,479$20,510$13,672$97,661
Payroll Taxes$54,848$6,304$12,825$73,977
Travel$54,812$1,555$4,072$60,439
Depreciation Depletion$22,199$7,173$4,781$34,153
Fees for Services Accounting$12,256$2,829$3,771$18,856
Pension Plan Contributions$13,739$1,579$3,213$18,531
Grants to Domestic Orgs$16,861--$16,861
Information Technology$9,769$2,897$3,735$16,401
Insurance$5,586$1,289$1,719$8,594
Conferences and Meetings$5,984$211$2,229$8,424
Advertising-$201-$201
Other Expenses$1,149$150$354$150
Total Functional Expenses$1,922,658$210,538$301,955$2,435,151

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,435,151
Total Expenses per Audited Statements$2,435,151
Total Expenses per Form 990$2,435,151
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
13-3271855-501c3Research$16,861
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$398,644
Fundraising Direct Expenses$209,681
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$1,202,455-$111,672-
Event 2$142,260$9,916$29,000$-19,084
Total Events$1,733,443$398,644$209,681$188,963
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
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
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, Page 6, Part VI, Line 1A

The executive committee shall include the chapter's officers and such other persons as may be selected, from time to time, by the board of directors. The chairperson of this committee shall be the president of the chapter. In the absence of specific directions given by the board of directors, the executive committee shall have and exercise all of the powers and duties of the board in the management of the affairs of the chapter whenever the board is not in session, except to: elect officers, other than to appoint officers to fill vacancies; approve appointments of committee chairpersons; amend bylaws; and authorize monetary obligations in excess of an amount approved by the board. The executive committee shall keep regular minutes of its proceedings and shall report action taken by it to the board of directors at its next meeting following the taking of such action.

Form 990, Page 6, Part VI, Line 11B

The 990 is reviewed by the executive director, director of finance & admin, board president and board treasurer. A reasonable deadline for responses is provided. Any questions, concerns, issues that are presented within that timeframe are addressed. Final approval is collectively reached by the reviewing parties.

Form 990, Page 6, Part VI, Line 12C

The board of directors has a conflict of interest policy which is signed by the individual board member at the beginning of each fiscal year. All chapter employees, independent contractors, consultants and board members are subject to the conflict of interest policy. Upon their engagement, they are provided with the policy and asked to confirm that no conflict exists or to disclose any real or potential conflicts. At this time, no conflict of interest has been identified for any individual and, therefore, no restrictions have been imposed.

Form 990, Page 6, Part VI, Line 15A

The executive director's compensation is determined by an independent board committee annually, using evaluations, competent salary surveys, and comparisons with other als association chapters. The committee's recommendation is then presented to the exective committee and to the full board for review and approval.

Form 990, Page 6, Part VI, Line 19

The governing documents, conflict of interest policy, and the financial statements are made available to the public upon request.

Filing and Contact Details

Filer

EIN
52-1749047
Phone
3019789855

Signing Officer

Name
Judy Taylor
Title
Executive Director
Phone
3019789855
Signed
2014-11-11

Organization Details

Principal Officer
Judy Taylor
Formed
1991
Legal Domicile
Dc
Voting Board Members
15
Independent Board Members
15
Employees
29
Volunteers
120

Preparer

Preparer
Brian D Mcquade
Phone
2022963306
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Groups. We also hold events that build community among als patients and their families. Finally, these expenses underwrite programs to educate and raise awareness about als, such as through symposiums and outreach to the general public.

Financial Statement Notes

Schedule D, Page 3, Part X

Amyotrophic lateral sclerosis association dc/md/va chapter has adopted the accounting of uncertainty in income taxes as required by the income taxes topic (topic 740) of the fasb asc. Amyotrophic lateral sclerosis association dc/md/va chapter has analyzed its tax positions, and has concluded that no liability for unrecognized tax benefits should be recorded related to any uncertain tax positions taken on returns filed for open tax years (2011- 2012), or expected to be taken in its 2013 tax return. The chapter is not aware of any tax positions for which it believes that there is a reasonable possibility that the total amounts of unrecognized tax benefits will change materially in the next twelve months.

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IRS990/Desc0TO PROVIDE FREE SERVICES THAT IMPROVE THE QUALITY OF LIFE FOR PEOPLE LIVING WITH ALS IN THE CHAPTER'S SERVICE AREA (DISTRICT OF COLUMBIA, MARYLAND AND VIRGINIA). WE OPERATE LOAN CLOSETS TO PROVIDE COMMUNICATIONS EQUIPMENT TO PATIENTS WHO CAN NO LONGER TALK, WHEELCHAIRS AND WALKERS TO THOSE WHO CAN NO LONGER WALK, AND OTHER MEDICAL EQUIPMENT TO MAKE PATIENTS' EVERYDAY LIVES EASIER. WE ORGANIZE ALS CLINICS WHERE PATIENTS CAN SEE ALL OF THEIR DOCTORS ON ONE DAY AND IN ONE PLACE. WE GIVE TRANSPORTATION GRANTS TO GET PATIENTS TO DOCTOR'S APPOINTMENTS AND RESPITE CARE GRANTS TO HELP PREVENT FAMILY CAREGIVER BURNOUT. OUR SERVICES FOCUS ON INDIVIDUAL PATIENTS AND FAMILIES AND INCLUDE HOME VISITS, CASE MANAGEMENT, HELP WITH VETERANS ADMINISTRATION AND MEDICARE BENEFIT APPLICATIONS, AND MONTHLY SUPPORT GROUPS. WE ALSO HOLD EVENTS THAT BUILD COMMUNITY AMONG ALS PATIENTS AND THEIR FAMILIES. FINALLY, THESE EXPENSES UNDERWRITE PROGRAMS TO EDUCATE AND RAISE AWARENESS ABOUT ALS, SUCH AS THROUGH SYMPOSIUMS AND OUTREACH TO THE GENERAL PUBLIC.
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IRS990/Form990PartVIISectionAGrp/TitleTxt14DIRECTOR
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IRS990/MissionDesc0LEADING THE FIGHT TO TREAT AND CURE ALS THROUGH RESEARCH AND ADVOCACY WHILE EMPOWERING PEOPLE WITH ALS AND THEIR FAMILIES TO LIVE FULLER LIVES THROUGH COMPASSIONATE CARE AND SUPPORT.
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IRS990/OtherExpensesGrp/Desc2OTHER
IRS990/OtherExpensesGrp/Desc3BAD DEBT
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IRS990/OtherExpensesGrp/TotalAmt3150
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IRS990/ProgSrvcAccomActy2Grp/Desc0TO SUPPORT WORLDWIDE RESEARCH TO FIND TREATMENTS AND A CURE FOR ALS. SO FAR, ALS IS A DISEASE WITHOUT A CURE, AND PATIENTS TYPICALLY DIE WITHIN 2 TO 5 YEARS OF DIAGNOSIS. AND FOR UNKNOWN REASONS, MILITARY VETERANS ARE ALMOST TWICE AS LIKELY AS THE GENERAL POPULATION TO BE AFFLICTED WITH ALS. RESEARCH IS CRITICAL. RECENT BREAKTHROUGHS MADE POSSIBLE BECAUSE OF SUPPORT BY THE ALS ASSOCIATION INCLUDE: IDENTIFICATION OF THE SINGLE MOST COMMON KNOWN GENETIC ALS FACTOR, DEVELOPMENT OF A METHOD THAT CAN TEST TREATMENTS ON DIFFERENT FORMS OF ALS IN THE LAB, AND THE FIRST FDA-APPROVED STEM CELL TRANSPLANT TRIAL IN ALS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt016861
IRS990/ProgSrvcAccomActy3Grp/Desc0DUES PAID TO THE ALS ASSOCIATION NATIONAL OFFICE FOR PROVIDING OUR CHAPTER WITH THE TOOLS AND SUPPORT NECESSARY TO BUILD AND RUN SUCCESSFUL CARE SERVICES PROGRAMS, FUNDRAISING EVENTS, AND EDUCATION AND ADVOCACY INITIATIVES. 27.4% GOES DIRECTLY TO FUND THE RESEARCH DESCRIBED ABOVE WHILE ANOTHER 51.7% GOES TO FUND PATIENT SERVICES AND PUBLIC EDUCATION. ONLY 20.9% IS USED FOR FUNDRAISING AND ADMINISTRATION.
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Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$2.14$0.00$2.14$0.12$0.12$0.00
2022Detailed filing. Detailed filing data is available for this year.$2.37$0.42$1.95$2.86$3.09$0.23
2021Detailed filing. Detailed filing data is available for this year.$2.47$0.32$2.15$3.38$2.63$0.76
2020Detailed filing. Detailed filing data is available for this year.$1.71$0.32$1.38$2.48$2.75$0.27
2019Detailed filing. Detailed filing data is available for this year.$2.03$0.40$1.64$2.76$2.67$0.10
2018Detailed filing. Detailed filing data is available for this year.$1.83$0.29$1.54$2.97$2.84$0.13
2017Detailed filing. Detailed filing data is available for this year.$1.69$0.28$1.40$2.63$2.76$0.14
2016Detailed filing. Detailed filing data is available for this year.$1.83$0.29$1.54$2.39$2.65$0.26
2015Detailed filing. Detailed filing data is available for this year.$1.97$0.17$1.80$3.13$2.28$0.85
2014Detailed filing. Detailed filing data is available for this year.$1.06$0.11$0.95$2.36$2.44$0.07
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.18$0.18$1.01$2.25$2.54$0.29
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.40$0.11$1.28$2.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.62$0.03$1.59$2.32
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.02$0.20$1.82$2.28