Amyotrophic Lateral Sclerosis Association

“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. Any conflicts are discussed with the executive committee of the board for appropriate action, if necessary. Board members with a conflict on any voting matters recuse themselves from the vote.”

“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.”

“Clinical services: program service expenses 149,598. Management and general expenses 0. Fundraising expenses 0. Total expenses 149,598. Payroll administration: program service expenses 17,891. Management and general expenses 922. Fundraising expenses 5,152. Total expenses 23,965. Other professional fees: program service expenses 42,968. Management and general expenses 2,975. Fundraising expenses 35. Total expenses 45,978.”

“The financial statement audit and selection of the independent cpa firm is managed by the president/ceo and overseen by the finance committee of the board. The cpa firm presents the audit and 990 to the finance committee. The firm meets with the treasurer at least once without staff present to ensure the process is fully independent. The finance committee 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. This process has not changed from the prior year.”