Amyotrophic Lateral Sclerosis Association

“The 990 is reviewed by the finance committee of the board prior to filing with the irs. The finance committee presents the 990 to the full board. The 990 is then provided to the full board prior to filing.”

“Board members are asked to sign a conflict of interest policy annually. Board members with a conflict on any voting matters recuse themselves from the vote.”

“The process for determining the executive director's salary is as follows: (1) the ed's performance is reviewed by the chairman and a written evaluation is provided to the ed 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 executive director; 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.”

“Clinical services: program service expenses 407,499. Management and general expenses 0. Fundraising expenses 647. Total expenses 408,146. Payroll administration: program service expenses 3,722. Management and general expenses 212. Fundraising expenses 768. Total expenses 4,702. Other professional fees: program service expenses 41,511. Management and general expenses 754. Fundraising expenses 6,454. Total expenses 48,719.”

“The financial statement audit and selection of the independent cpa firm is managed by the executive director and overseen by the finance committee of the board. The cpa firm presents the audit and 990 to the finance committee. The executive director is excused from part of the meeting to allow the process to be fully independent. The finance comittee then presents the audit and 990 to the full board. The cpa firm is chosen from three (3) independent proposals when a change in firm is made.”