Liabilities / Assets
82nd percentile
Higher debt load relative to assets than 82% of similar nonprofits.
Als United Inc
EIN 88-3176104 • 501(c)3 • Beaverton, OR
NTEE E60
Profile
ALS United, Inc. is organized and operated exclusively for charitable, educational, literary, and scientific purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, specifically to support those living with amyotrophic lateral sclerosis (ALS). The organization is funded primarily through member dues from 15 independent ALS organizations across the United States, each dedicated to serving their local ALS communities. These member organizations collaborate through ALS United to strengthen their collective impact.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.17x
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
11th percentile
Higher net margin than 11% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
92nd percentile
Faster revenue growth than 92% of similar nonprofits.
Balance Sheet
Assets
Down$68,190
Down $31,717 (-32%) from 2024
Liabilities
$11,454
No earlier filing loaded for comparison.
Net Assets
Down$56,736
Down $43,171 (-43%) from 2024
Revenue
Up$201,910
Up $101,910 (+102%) from 2024
Expenses
Up$245,081
Up $244,988 (+263428%) from 2024
Net Income
Down-$43,171
Down $143,078 (-143%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $68,190
- Liabilities
- $11,454
- Net assets
- $56,736
- Revenue
- $201,910
- Expenses
- $245,081
- Net income
- -$43,171
| Balance Sheet | Operations | |||||
|---|---|---|---|---|---|---|
| Year | Assets | Liabilities | Net Assets | Revenue | Expenses | Net Income |
| 2025Facts available. Structured filing facts are available, but richer extracted sections are limited. | $0.68 | $0.11 | $0.57 | $2.02 | $2.45 | $0.43 |
| 2024Detailed filing. Detailed filing data is available for this year. | $1.00 | $1.00 | $1.00 | $0.00 | $1.00 | |
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Feb 1, 2024 to Jan 31, 2025
- Signed
- May 14, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $201,910
Mission and Program Overview
Mission
ALS United, Inc. is organized and operated exclusively for charitable, educational, literary, and scientific purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, specifically to support those living with amyotrophic lateral sclerosis (ALS). The organization is funded primarily through member dues from 15 independent ALS organizations across the United States, each dedicated to serving their local ALS communities. These member organizations collaborate through ALS United to strengthen their collective impact.
ALS United, Inc operates to support those living with ALS by supporting its members. It is funded primarily through its member dues from 15 independent ALS organizations across the US.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $99,907 | $68,190 | ▼ $31,717 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $99,907 | $68,190 | ▼ $31,717 |
| Liabilities | |||
| Other Liabilities | - | $11,454 | - |
| Total Liabilities | $0 | $11,454 | ▲ $11,454 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $99,907 | $56,736 | ▼ $43,171 |
| Total Net Assets Fund Balance | $99,907 | $56,736 | ▼ $43,171 |
| Total Liabilities and Net Assets / Fund Balance | $99,907 | $68,190 | ▼ $31,717 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $0 | - | - |
| Other Land Buildings | $0 | - | - |
| Land | $0 | - | - |
| Equipment | $0 | - | - |
| Leasehold Improvements | $0 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | - | - | - | - | $0 |
| 2023 | - | - | - | - | $0 |
| 2022 | - | - | - | - | $0 |
| 2021 | - | - | - | - | $0 |
| 2020 | - | - | - | - | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Jerry Dawson | President | FT | $170,004 | $170,004 |
Board Members and Trustees
| Name | Title |
|---|---|
| Jim Mortensen | Board Chairperson |
| Tom Holt | Board Vice Chairperson |
| Bill Nordmark | Board Member |
| Don Polednak | Board Member |
| Ed Chavez | Board Member |
| Kathleen Boyce | Board Member |
| Kenneth F McGunagle Jr | Board Member |
| Mark Hershey | Board Member |
| Mark Stach | Board Member |
| Nancy Miringoff | Board Member |
| Sean Keating | Board Member |
| Sheri Strahl | Board Member |
| Toby Kucharski | Board Member |
| Dale Miller | Board Secretary |
| Marty Skolnick | Board Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $6,170
- Program Service Revenue
- $195,740
- Investment Income
- $0
- Other Revenue
- $0
- All Other Contributions
- $6,170
- Change in Net Assets
- $-43,171
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $0
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Form 990
- $0
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $220,331 |
| Salaries, Compensation, and Employee Benefits | $24,750 |
| Total Fundraising Expense | $15,431 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Management | $136,003 | $25,501 | $8,500 | $170,004 |
| Current Officers, Directors, Trustees, and Key Employees | $18,325 | $3,436 | $1,145 | $22,906 |
| Travel | $10,987 | - | - | $10,987 |
| Conferences and Meetings | $9,119 | - | - | $9,119 |
| Other Expenses | $14,000 | - | $5,694 | $5,694 |
| Advertising | $4,600 | $408 | - | $5,008 |
| Insurance | - | $3,790 | - | $3,790 |
| Payroll Taxes | $1,475 | $277 | $92 | $1,844 |
| Fees for Services Legal | - | $676 | - | $676 |
| Office Expenses | - | $652 | - | $652 |
| Information Technology | - | $400 | - | $400 |
| Fees for Services Accounting | - | $1 | - | $1 |
| Total Functional Expenses | $194,509 | $35,141 | $15,431 | $245,081 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Expenses per Audited Statements | $0 |
| Total Expenses per Form 990 | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Donations due to Member organizations | $11,454 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- No
- 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
- Yes
- 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
- Yes
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 4
“In August 2023, the organization amended and restated its Articles of Incorporation to better reflect its structure and purpose. A Form 8940 was filed in April 2025 to reflect that the entity is a supporting organization.”
Form 990, Part VI, Section A, Line 6
“The organization has one class of voting members who are qualified charitable organizations. Each member shall designate in writing a Member Representative to be the individual through which all formal communication flows.”
Form 990, Part VI, Section A, Line 7A
“Each member is entitled to appoint one director to the board until the number of members exceeds 17. At such time that the number of members exceed 17, then the members shall elect all directors at the annual meeting of members.”
Form 990, Part VI, Section A, Line 7B
“The voting members participate in the decisions of 1. merger, consolidation or transfer of substantially all of the assets of the organization, 2. the repeal, modification, amendment, in whole or part, or addition to the Articles of Incorporation or Bylaws or adoption of a new Articles of Incorporation or new Bylaws, 3. the liquidation or dissolution of the organization, and 4. other matters at the discretion of the officers of the board.”
Form 990, Part VI, Section B, Line 11B
“The organization provides a complete copy of this Form 990 to all members of its governing body before filing the form.”
Form 990, Part VI, Section B, Line 12C
“The organization regularly and consistently monitors and enforces compliance with the conflict of interest policy. Officers and directors are required to disclose on an ongoing basis and at least annually interests that could give rise to conflicts.”
Form 990, Part VI, Section B, Line 15A
“The process for determining compensation includes a review and approval by independent persons, comparability data, and/or contemporaneous substantiation of the deliberation and decision for the top management official.”
Form 990, Part VI, Section C, Line 19
“The organization provides, in a timely manner, copies of all governing documents, including conflict of interest policies and financial statements when requested in writing or in person.”
Filing and Contact Details
Filer
- Filer Name
- ALS United Inc
- EIN
- 88-3176104
- Phone
- 4804330760
- Address
- 9450 SW Gemini Drive, Beaverton, OR 97008
Signing Officer
- Name
- Jerry Dawson
- Title
- President
- Signed
- 2025-05-14
- Discuss with paid preparer
- No
Organization Details
- Formed
- 2022
- Legal Domicile
- Az
- Voting Board Members
- 15
- Independent Board Members
- 15
- Employees
- 0
- Volunteers
- 15
Preparer
- Firm
- Stevenson CPA LLC
- Address
- 24 W Camelback Rd, Phoenix, AZ 85013
- Preparer
- Lisa Stevenson
- Phone
- 6023199243
Raw XML AppendixShowing 400 of 642 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/CreditCounselingInd | 0 | false |
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| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
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| IRS990/CYTotalExpensesAmt | 0 | 245081 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 15431 |
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| IRS990/CYTotalRevenueAmt | 0 | 201910 |
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| IRS990/Desc | 0 | ALS United, Inc. carries out its exempt purpose by serving as a collaborative organization for independent ALS service providers. Our activities include: 1. Providing coordination and shared services that benefit organizations serving the ALS community, 2. Carrying on activities and programs that strengthen local ALS support services,3. coordinating certain research activities with our members, and 4. Supporting the collective mission of helping those affected by ALS. The organization works with 15 independent charitable organizations, all qualified under Section 501c3, who pay membership dues to support this collaborative mission. Through this structure, ALS United helps strengthen and enhance the delivery of services to those affected by ALS across multiple regions. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Board Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Board Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | Board Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | Board Member |
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| IRS990/MissionDesc | 0 | ALS United, Inc. is organized and operated exclusively for charitable, education, literary, and scientific purposes within the meaning of section 501c3 of the Internal Revenue Code, specifically to support those living with amyotrophic lateral sclerosis (ALS). The organization is funded primarily through member dues from 15 independent ALS organizations across the United States, each dedicated to serving their local ALS communities. These member organizations collaborate through ALS United to strengthen their collective impact. |
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| IRS990/OtherExpensesGrp/Desc | 1 | Legacy.com Campaign |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14000 |
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| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | Jerry Dawson |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 195740 |
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| IRS990ScheduleA/DistributionAllocationsGrp/ExcessFromYear4Amt | 0 | 0 |
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| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | Part IV, Section A, Line 1: All organizations shall be qualified charitable organizations as described in Section 501(c)(3) pursuant to either Sections 509(a)(1), 170(b)(1)(A), or 509(a)(2) of the Code, or future corresponding Code sections |
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| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 311235704 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 1 | 201531344 |
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