Amyotrophic Lateral Sclerosis Assn
ALS Association experiences significant revenue fluctuations, maintaining strong asset base despite periods of deficit spending.
EIN: 133271855 · Arlington, VA · NTEE: G500 · Updated: 2026-03-28
Is Amyotrophic Lateral Sclerosis Assn Legit?
Some Concerns
Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →
Amyotrophic Lateral Sclerosis Assn directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Amyotrophic Lateral Sclerosis Assn
Amyotrophic Lateral Sclerosis Assn (EIN: 133271855) is a nonprofit organization based in Arlington, VA, classified under NTEE code G500. The organization reported total revenue of $102.4M and total assets of $107.2M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Amyotrophic Lateral Sclerosis Assn's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
AI Transparency Report
Mission Effectiveness Score
NonprofitSpending's AI analysis rates Amyotrophic Lateral Sclerosis Assn with a Mission Score of 75 out of 100 (Good). 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, Amyotrophic Lateral Sclerosis Assn 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.
Executive Compensation Analysis
The provided data consistently reports 0% officer compensation, which is unusual for an organization of this size with over $100 million in assets and revenue. This suggests that executive compensation is either not reported in this specific field of the filing summary or is categorized differently, requiring further investigation for a complete understanding of compensation practices.
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 Amyotrophic Lateral Sclerosis Assn's IRS 990 filings:
- Consistent reporting of 0% officer compensation, which may obscure actual executive pay without further detail.
- Multiple years of expenses exceeding revenue (e.g., 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016), indicating reliance on reserves during those periods.
Strengths
The following positive indicators were identified for Amyotrophic Lateral Sclerosis Assn:
- Strong asset base, consistently over $94 million, providing financial stability and resilience.
- Demonstrated ability to generate significant revenue through major campaigns, as seen in 2015 ($138M) and 2024 ($126M).
- Consistent IRS 990 filing history (13 filings), indicating compliance and transparency in reporting.
- Substantial growth in assets from $107M to $127M in the latest reported period (2024).
Frequently Asked Questions about Amyotrophic Lateral Sclerosis Assn
Is Amyotrophic Lateral Sclerosis Assn a legitimate charity?
Based on AI analysis of IRS 990 filings, Amyotrophic Lateral Sclerosis Assn (EIN: 133271855) some concerns. Mission Score: 75/100. 2 red flags identified, 4 strengths noted.
How does Amyotrophic Lateral Sclerosis Assn spend its money?
Amyotrophic Lateral Sclerosis Assn directs 75% of its spending to programs and services. The remaining budget covers administration and fundraising costs.
Are donations to Amyotrophic Lateral Sclerosis Assn tax-deductible?
Amyotrophic Lateral Sclerosis Assn is registered as a tax-exempt nonprofit (EIN: 133271855). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What caused the significant revenue spikes in 2015 and 2024?
The substantial revenue increase in 2015 ($138,340,559) is widely attributed to the 'Ice Bucket Challenge.' The recent spike in 2024 ($126,450,238) would require further investigation into specific fundraising initiatives or major donations during that period.
How does the organization manage years where expenses exceed revenue?
In several periods (e.g., 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016), expenses surpassed revenue. The organization appears to manage these deficits by drawing upon its substantial asset base, which has consistently remained above $94 million, demonstrating financial resilience.
Where is executive compensation reported if 'Officer Comp' is consistently 0%?
The consistent reporting of 0% for 'Officer Comp' in the provided summaries suggests that executive compensation might be included within other expense categories (e.g., salaries and wages) or reported in a different section of the full IRS Form 990, which would require reviewing the detailed filing for clarity.
Filing History
IRS 990 filing history for Amyotrophic Lateral Sclerosis Assn showing financial trends over 13 years of public records:
Over 13 years of IRS 990 filings (2012–2024), Amyotrophic Lateral Sclerosis Assn's revenue has grown by 540%, moving from $19.8M to $126.5M. Total assets increased by 531.4% over the same period, from $20.3M to $127.9M. Total functional expenses rose by 524.6%, from $15.8M to $98.8M. In its most recent filing year (2024), Amyotrophic Lateral Sclerosis Assn reported a surplus of $27.6M, with revenue exceeding expenses. The organization holds $29.8M in liabilities against $127.9M in assets (debt-to-asset ratio: 23.3%), resulting in net assets of $98.1M.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. | |
|---|---|---|---|---|---|---|
| 2024 | $126.5M | $98.8M | $127.9M | $29.8M | — | View 990 |
| 2023 | $55.6M | $84.2M | $94.4M | $30.2M | — | View 990 |
| 2022 | $39.8M | $44.9M | $98.3M | $7.3M | — | View 990 |
| 2021 | $35.1M | $38.4M | $100.3M | $7.2M | — | — |
| 2020 | $37.0M | $41.8M | $98.0M | $7.8M | — | View 990 |
| 2019 | $27.1M | $34.9M | $96.3M | $5.9M | — | View 990 |
| 2018 | $24.7M | $37.8M | $99.6M | $3.2M | — | View 990 |
| 2017 | $30.9M | $35.0M | $110.4M | $5.9M | — | View 990 |
| 2016 | $25.6M | $35.5M | $113.4M | $7.4M | — | View 990 |
| 2015 | $138.3M | $39.1M | $130.6M | $10.9M | — | View 990 |
| 2014 | $24.0M | $21.2M | $24.5M | $4.1M | — | View 990 |
| 2013 | $19.7M | $19.8M | $20.1M | $2.6M | — | View 990 |
| 2012 | $19.8M | $15.8M | $20.3M | $2.8M | — | View 990 |
Year-by-Year Financial Summary
- 2024: Revenue of $126.5M, expenses of $98.8M, and assets of $127.9M (revenue +127.6% year-over-year).
- 2023: Revenue of $55.6M, expenses of $84.2M, and assets of $94.4M (revenue +39.6% year-over-year).
- 2022: Revenue of $39.8M, expenses of $44.9M, and assets of $98.3M (revenue +13.3% year-over-year).
- 2021: Revenue of $35.1M, expenses of $38.4M, and assets of $100.3M (revenue -5.2% year-over-year).
- 2020: Revenue of $37.0M, expenses of $41.8M, and assets of $98.0M (revenue +36.8% year-over-year).
- 2019: Revenue of $27.1M, expenses of $34.9M, and assets of $96.3M (revenue +9.7% year-over-year).
- 2018: Revenue of $24.7M, expenses of $37.8M, and assets of $99.6M (revenue -20.1% year-over-year).
- 2017: Revenue of $30.9M, expenses of $35.0M, and assets of $110.4M (revenue +20.4% year-over-year).
- 2016: Revenue of $25.6M, expenses of $35.5M, and assets of $113.4M (revenue -81.5% year-over-year).
- 2015: Revenue of $138.3M, expenses of $39.1M, and assets of $130.6M (revenue +475.7% year-over-year).
- 2014: Revenue of $24.0M, expenses of $21.2M, and assets of $24.5M (revenue +22.0% year-over-year).
- 2013: Revenue of $19.7M, expenses of $19.8M, and assets of $20.1M (revenue -0.3% year-over-year).
- 2012: Revenue of $19.8M, expenses of $15.8M, and assets of $20.3M.
Data Sources and Methodology
This transparency report for Amyotrophic Lateral Sclerosis Assn 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.