American Lung Association
American Lung Association maintains strong program spending despite recent revenue fluctuations.
EIN: 131632524 · Chicago, IL · NTEE: G450 · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $141.9M |
| Total Expenses | $113.0M |
| Program Spending | 75% |
| Net Assets | $174.4M |
| Transparency Score | 85/100 |
Is American Lung Association Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
American Lung Association directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About American Lung Association
American Lung Association (EIN: 131632524) is a nonprofit organization based in Chicago, IL, classified under NTEE code G450. The organization reported total revenue of $141.9M and total assets of $225.7M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of American Lung Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
American Lung Association is a major nonprofit that has been operating for 82 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 6.9%.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
| Total Revenue | $108.6M |
| Total Expenses | $113.0M |
| Surplus / Deficit | $-4,372,006 |
| Total Assets | $221.4M |
| Total Liabilities | $47.0M |
| Net Assets | $174.4M |
| Operating Margin | -4.0% |
| Debt-to-Asset Ratio | 21.2% |
| Months of Reserves | 23.5 months |
Financial Health Grade: B
In 2023, American Lung Association reported a deficit of $4.4M with expenses exceeding revenue, holds 23.5 months of operating reserves (strong position), has a debt-to-asset ratio of 21.2% (moderate leverage).
Financial Trends
Over 13 years of filings (2011–2023), American Lung Association's revenue has grown at a compound annual growth rate (CAGR) of 6.9%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2023 | -16.1% | +10.8% | +2.9% |
| 2022 | +29.9% | +3.2% | -7.6% |
| 2021 | -4.7% | -6.9% | +18.4% |
| 2020 | -7.8% | +3.1% | -4.7% |
| 2019 | +5.1% | -1.1% | +1.0% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 2800 |
| IRS Ruling Date | 1944 |
Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates American Lung Association with a Mission Score of 85 out of 100 (Excellent). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.
Spending Breakdown
- admin: 15%
- programs: 75%
- fundraising: 10%
According to IRS 990 filings, American Lung Association allocates its expenses as follows: admin: 15%, programs: 75%, fundraising: 10%. With 75% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2023)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $4.4M, with expenses exceeding revenue.
- Debt-to-asset ratio: 21.2%.
Executive Compensation Analysis
The IRS 990 filings consistently report 0% for 'Officer Comp', which indicates that executive compensation is not itemized in this specific field but is likely included within broader salary and benefits categories, a common practice for large, complex organizations like the American Lung Association.
Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.
Red Flags
The following concerns were identified during AI analysis of American Lung Association's IRS 990 filings:
- Expenses exceeded revenue in the most recent filing period (202306) by $4,372,006.
Strengths
The following positive indicators were identified for American Lung Association:
- Strong program spending ratio (estimated 75% of expenses).
- Consistent asset growth and healthy asset-to-liability ratio.
- Significant scale and reach, with revenues consistently over $100 million in recent years.
- Demonstrated ability to manage large-scale operations and fundraising.
Frequently Asked Questions about American Lung Association
Is American Lung Association a legitimate charity?
Based on AI analysis of IRS 990 filings, American Lung Association (EIN: 131632524) some concerns. Mission Score: 85/100. 1 red flag identified, 4 strengths noted.
How does American Lung Association spend its money?
American Lung Association directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to American Lung Association tax-deductible?
American Lung Association is registered as a tax-exempt nonprofit (EIN: 131632524). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of American Lung Association's spending goes to programs?
American Lung Association directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
How does American Lung Association compare to similar nonprofits?
With a transparency score of 85/100 (Excellent), American Lung Association is above average for NTEE category G450 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.
Where is American Lung Association located?
American Lung Association is headquartered in Chicago, Illinois and files with the IRS under EIN 131632524. It is classified under NTEE code G450.
How many years of IRS 990 filings does American Lung Association have?
American Lung Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $141.9M in total revenue.
Is the American Lung Association a good charity?
Based on its consistent program spending ratio (estimated 75%) and strong asset base, the American Lung Association appears to be a financially sound and effective charity, dedicating a substantial portion of its resources to its mission.
Why did expenses exceed revenue in the 202306 period?
In the 202306 period, the American Lung Association reported revenues of $108,589,062 and expenses of $112,961,068, resulting in expenses exceeding revenue by $4,372,006. This could be due to various factors such as increased program costs, investment in new initiatives, or a temporary dip in fundraising, but it's a relatively small deficit compared to its overall financial scale.
How has the organization's financial size changed over time?
The organization experienced significant growth between 201706 (Revenue $43,217,650, Assets $49,624,798) and 201806 (Revenue $107,685,318, Assets $204,187,207), indicating a major restructuring or merger. Since then, it has maintained a large operational scale with revenues generally over $100 million and assets over $200 million.
Filing History
IRS 990 filing history for American Lung Association showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2011–2023), American Lung Association's revenue has grown by 123.6%, moving from $48.6M to $108.6M. Total assets increased by 654.4% over the same period, from $29.3M to $221.4M. Total functional expenses rose by 132.6%, from $48.6M to $113.0M. In its most recent filing year (2023), American Lung Association reported a deficit of $4.4M, with expenses exceeding revenue. The organization holds $47.0M in liabilities against $221.4M in assets (debt-to-asset ratio: 21.2%), resulting in net assets of $174.4M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2023 | $108.6M | $113.0M | $221.4M | $47.0M | — | View 990 |
| 2022 | $129.4M | $101.9M | $215.0M | $49.4M | — | View 990 |
| 2021 | $99.6M | $98.7M | $232.8M | $64.4M | — | View 990 |
| 2020 | $104.4M | $106.0M | $196.6M | $53.8M | — | View 990 |
| 2019 | $113.2M | $102.8M | $206.3M | $53.0M | — | View 990 |
| 2018 | $107.7M | $103.9M | $204.2M | $55.4M | — | View 990 |
| 2017 | $43.2M | $39.3M | $49.6M | $29.2M | — | — |
| 2016 | $42.8M | $39.5M | $38.7M | $23.5M | — | View 990 |
| 2015 | $44.8M | $41.6M | $38.0M | $24.4M | — | View 990 |
| 2014 | $47.5M | $44.0M | $35.1M | $22.7M | — | View 990 |
| 2013 | $42.8M | $45.1M | $27.8M | $19.4M | — | View 990 |
| 2012 | $49.7M | $49.8M | $31.0M | $20.7M | — | View 990 |
| 2011 | $48.6M | $48.6M | $29.3M | $19.0M | — | View 990 |
Year-by-Year Financial Summary
- 2023: Revenue of $108.6M, expenses of $113.0M, and assets of $221.4M (revenue -16.1% year-over-year).
- 2022: Revenue of $129.4M, expenses of $101.9M, and assets of $215.0M (revenue +29.9% year-over-year).
- 2021: Revenue of $99.6M, expenses of $98.7M, and assets of $232.8M (revenue -4.7% year-over-year).
- 2020: Revenue of $104.4M, expenses of $106.0M, and assets of $196.6M (revenue -7.8% year-over-year).
- 2019: Revenue of $113.2M, expenses of $102.8M, and assets of $206.3M (revenue +5.1% year-over-year).
- 2018: Revenue of $107.7M, expenses of $103.9M, and assets of $204.2M (revenue +149.2% year-over-year).
- 2017: Revenue of $43.2M, expenses of $39.3M, and assets of $49.6M (revenue +0.9% year-over-year).
- 2016: Revenue of $42.8M, expenses of $39.5M, and assets of $38.7M (revenue -4.4% year-over-year).
- 2015: Revenue of $44.8M, expenses of $41.6M, and assets of $38.0M (revenue -5.7% year-over-year).
- 2014: Revenue of $47.5M, expenses of $44.0M, and assets of $35.1M (revenue +11.0% year-over-year).
- 2013: Revenue of $42.8M, expenses of $45.1M, and assets of $27.8M (revenue -13.8% year-over-year).
- 2012: Revenue of $49.7M, expenses of $49.8M, and assets of $31.0M (revenue +2.2% year-over-year).
- 2011: Revenue of $48.6M, expenses of $48.6M, and assets of $29.3M.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for American Lung Association:
Data Sources and Methodology
This transparency report for American Lung Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.
IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.
Disclaimer
AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.