Amyotrophic Lateral Sclerosis

“The following trustees have professional business relationships outside of their duties as board members: hampton graham and glenn stambaugh hampton graham and brian chappell”

“The organization's bylaws were amended during fiscal 2023 to reflect changes as required by the transfer agreement between the chapter and als national (see schedule o disclosure in response to form 990, part iii, line 3). The territory executive shall be appointed and compensated by als national.”

“The chapter officers will be assisted by a senior staff role from als national, the territory executive or other such named senior staff role as may from time to time be appointed by als national for the chapter. The territory executive and their staff will manage the day-to-day business and affairs of the chapter. The territory executive shall report the business and activities of the chapter to the board chair on a regular basis.”

“The audit report and form 990 is first reviewed and discussed with the finance committee and the accountant. Once any questions or concerns have been addressed, the finance committee votes to accept the audit report and form 990. Once this is complete, both are presented to the entire board of directors for vote and approval.”

“Board members and key employees are asked to sign a conflict of interest policy annually. Annual inquiries of board members and the ceo are made by the chairman of the board. Any potential conflicts are reviewed by the executive committee of the board and presented to the full board in executive session. Board members with a conflict on any voting matters recuse themselves from the vote. Annual inquiries of employees are made by the ceo. Any potential conflicts are reviewed and addressed by the ceo, as appropriate.”

“The process for determining the president/ceo's salary is as follows: (1) the president/ceo's performance is reviewed by the chairman and a written evaluation is provided to the president/ceo and to the executive committee; (2) salary is determined and documented by using comparable data from nonprofits of similar mission, budget size, and geographic region, including sister als chapters, with allowances made for differences in size and location; (3) the executive committee makes a recommendation to the board for approval; and (4) the board's consideration and approval of the compensation is documented in the boards minutes. The process for determining key employee's salary is as follows: (1) the employee's performance is reviewed by the president/ceo; and (2) salary is determined and documented by using comparable data from nonprofits of similar mission, budget size, and geographic region.”

“The chapter makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

“In october 2022, the association entered into a transfer agreement ("agreement") with amyotrophic lateral sclerosis association ("alsa or "national") for the purpose of transferring specified operations, assets and liabilities to alsa with the goal of achieving a unified structure and unified delivery of program services. The transfer closing date specified in the agreement was november 1, 2022. The association remained an independent legal entity after the closing date and retained certain cash balances as specified in the agreement. Programming previously carried out by the association prior to the closing date is now conducted by alsa. The agreement also includes a provision that indicates that alsa will comply with donor-imposed restrictions for donor-restricted net assets transferred in connection with the agreement. As a result, the association's financial statements no longer reflect any net assets with donor restrictions. (see schedule n) the agreement also specified that, between the closing date and december 31, 2024, the association and alsa will effectuate a legal merger in which alsa or a wholly-owned subsidiary of alsa will be the surviving corporation and the association will cease to exist as a separate legal entity. A legal merger was effectuated september 1, 2023.”

“Contractor fees: program service expenses 34,801. Management and general expenses 52,305. Fundraising expenses 0. Total expenses 87,106. Other professional fees: program service expenses 4,887. Management and general expenses 611. Fundraising expenses 611. Total expenses 6,109. Subcontractor expenses: program service expenses 250,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 250,000. Subcontractor expenses-center support: program service expenses 730,145. Management and general expenses 0. Fundraising expenses 0. Total expenses 730,145.”

“The organization's finance committee is responsible for monitoring and communicating to the board the chapter's overall financial condition and for ensuring the integrity of the chapter's financial reports and audit function. This process has not changed from the prior year.”