Amyotrophic Lateral Sclerosis Association
ALS Association (Baton Rouge) experiences significant and sustained financial decline, with revenue dropping over 70% since 2015.
EIN: 201742120 · Baton Rouge, LA · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Revenue | $381K |
| Total Expenses | $710K |
| Program Spending | 75% |
| Net Assets | $249K |
| Transparency Score | 60/100 |
Is Amyotrophic Lateral Sclerosis Association 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 Association directs 75% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.
About Amyotrophic Lateral Sclerosis Association
Amyotrophic Lateral Sclerosis Association (EIN: 201742120) is a nonprofit organization based in Baton Rouge, LA. The organization reported total revenue of $381K and total assets of $161K according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Amyotrophic Lateral Sclerosis Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.
Organization Overview
Amyotrophic Lateral Sclerosis Association is a small nonprofit that has been operating for 36 years, with 8 years of IRS 990 filings on record (2012–2019). Revenue has grown at a compound annual rate of 0.2%.
Key Financial Metrics (2019)
From the most recent IRS 990 filing on record:
| Total Revenue | $701K |
| Total Expenses | $710K |
| Surplus / Deficit | $-8,499 |
| Total Assets | $328K |
| Total Liabilities | $78K |
| Net Assets | $249K |
| Operating Margin | -1.2% |
| Debt-to-Asset Ratio | 23.9% |
| Months of Reserves | 5.5 months |
Financial Health Grade: B
In 2019, Amyotrophic Lateral Sclerosis Association reported a deficit of $8K with expenses exceeding revenue, holds 5.5 months of operating reserves (adequate), has a debt-to-asset ratio of 23.9% (moderate leverage).
Financial Trends
Over 8 years of filings (2012–2019), Amyotrophic Lateral Sclerosis Association's revenue has grown at a compound annual growth rate (CAGR) of 0.2%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2019 | -0.9% | -10.4% | -5.2% |
| 2018 | -16.1% | -27.3% | -22.6% |
| 2017 | -13.7% | -4.8% | -28.5% |
| 2016 | -26.8% | +38.6% | -18.9% |
| 2015 | +52.3% | -2.4% | +94.9% |
IRS Tax-Exempt Classification
| IRS Classification Codes | 1000 |
| IRS Ruling Date | 1990 |
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 Amyotrophic Lateral Sclerosis Association with a Mission Score of 60 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 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 (2019)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $8K, with expenses exceeding revenue.
- Debt-to-asset ratio: 23.9%.
Executive Compensation Analysis
Executive compensation is reported as 0% across all available filings, indicating that no compensation was paid to officers, which is highly efficient relative to the organization's size and mission.
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 Association's IRS 990 filings:
- Significant and sustained decline in revenue (from $1.3M in 2015 to $381K latest).
- Consistent decline in assets over multiple periods (from $769K in 2015 to $161K latest).
- Expenses frequently exceeding revenue in recent years (e.g., 2019, 2018, 2017, 2016), indicating deficit spending.
Strengths
The following positive indicators were identified for Amyotrophic Lateral Sclerosis Association:
- Consistently reports 0% officer compensation, indicating efficient use of funds regarding executive pay.
- History of multiple IRS 990 filings, suggesting a commitment to regulatory compliance.
Frequently Asked Questions about Amyotrophic Lateral Sclerosis Association
Is Amyotrophic Lateral Sclerosis Association a legitimate charity?
Amyotrophic Lateral Sclerosis Association (EIN: 201742120) is a registered tax-exempt nonprofit based in Louisiana. Our AI analysis gives it a Mission Score of 60/100. It has 8 years of IRS 990 filings on record. Total revenue: $381K. 3 red flags identified. 2 strengths noted. Financial health grade: B.
How does Amyotrophic Lateral Sclerosis Association spend its money?
Amyotrophic Lateral Sclerosis Association directs 75% of its spending to programs and services. Fundraising costs 10%. This exceeds the 65% industry benchmark.
Are donations to Amyotrophic Lateral Sclerosis Association tax-deductible?
Amyotrophic Lateral Sclerosis Association is registered as a tax-exempt nonprofit (EIN: 201742120). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.
What percentage of Amyotrophic Lateral Sclerosis Association's spending goes to programs?
Amyotrophic Lateral Sclerosis Association directs 75% to programs, 10% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.
Where is Amyotrophic Lateral Sclerosis Association located?
Amyotrophic Lateral Sclerosis Association is headquartered in Baton Rouge, Louisiana and files with the IRS under EIN 201742120.
How many years of IRS 990 filings does Amyotrophic Lateral Sclerosis Association have?
Amyotrophic Lateral Sclerosis Association has 8 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 $381K in total revenue.
What caused the significant decline in revenue from $1,334,059 in 2015 to $381,141 in the latest period?
The provided data does not specify the reasons for the revenue decline, but it is a critical area for further investigation to understand the organization's financial health.
How is the organization managing its expenses given the substantial reduction in revenue and assets?
While officer compensation is 0%, without a detailed breakdown of other expenses (program, administrative, fundraising), it's difficult to assess how the organization is adapting its spending to the shrinking financial resources.
What is the long-term sustainability plan for the organization given the consistent financial contraction?
The sustained decline in revenue and assets raises concerns about the organization's ability to continue its mission effectively in the long run without a clear strategy for financial stabilization or growth.
Filing History
IRS 990 filing history for Amyotrophic Lateral Sclerosis Association showing financial trends over 8 years of public records:
Over 8 years of IRS 990 filings (2012–2019), Amyotrophic Lateral Sclerosis Association's revenue has grown by 1.5%, moving from $691K to $701K. Total assets increased by 80.7% over the same period, from $181K to $328K. Total functional expenses rose by 0.9%, from $703K to $710K. In its most recent filing year (2019), Amyotrophic Lateral Sclerosis Association reported a deficit of $8K, with expenses exceeding revenue. The organization holds $78K in liabilities against $328K in assets (debt-to-asset ratio: 23.9%), resulting in net assets of $249K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2019 | $701K | $710K | $328K | $78K | — | View 990 |
| 2018 | $707K | $792K | $346K | $92K | — | View 990 |
| 2017 | $843K | $1.1M | $447K | $110K | — | View 990 |
| 2016 | $976K | $1.1M | $625K | $40K | — | View 990 |
| 2015 | $1.3M | $826K | $770K | $17K | — | View 990 |
| 2014 | $876K | $847K | $395K | $149K | — | View 990 |
| 2013 | $964K | $884K | $306K | $89K | — | View 990 |
| 2012 | $691K | $703K | $181K | $44K | — | View 990 |
Year-by-Year Financial Summary
- 2019: Revenue of $701K, expenses of $710K, and assets of $328K (revenue -0.9% year-over-year).
- 2018: Revenue of $707K, expenses of $792K, and assets of $346K (revenue -16.1% year-over-year).
- 2017: Revenue of $843K, expenses of $1.1M, and assets of $447K (revenue -13.7% year-over-year).
- 2016: Revenue of $976K, expenses of $1.1M, and assets of $625K (revenue -26.8% year-over-year).
- 2015: Revenue of $1.3M, expenses of $826K, and assets of $770K (revenue +52.3% year-over-year).
- 2014: Revenue of $876K, expenses of $847K, and assets of $395K (revenue -9.1% year-over-year).
- 2013: Revenue of $964K, expenses of $884K, and assets of $306K (revenue +39.5% year-over-year).
- 2012: Revenue of $691K, expenses of $703K, and assets of $181K.
View Individual Filing Years
Explore detailed financial data from each IRS 990 filing year for Amyotrophic Lateral Sclerosis Association:
Data Sources and Methodology
This transparency report for Amyotrophic Lateral Sclerosis 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.