Amyotrophic Lateral Sclerosis Association
Amyotrophic Lateral Sclerosis Association reports a significant deficit in 2022 after years of positive net income.
EIN: 204863643 · Rogers, AR · Updated: 2026-03-28
| Metric | Value |
|---|---|
| Total Expenses | $415K |
| Program Spending | 85% |
| Net Assets | $948K |
| Transparency Score | 75/100 |
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 85% 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: 204863643) is a nonprofit organization based in Rogers, AR. The organization reported total revenue of $0 and total assets of $0 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 11 years of IRS 990 filings on record (2012–2022). Revenue has grown at a compound annual rate of 2.8%.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
| Total Revenue | $277K |
| Total Expenses | $415K |
| Surplus / Deficit | $-137,652 |
| Total Assets | $984K |
| Total Liabilities | $36K |
| Net Assets | $948K |
| Operating Margin | -49.7% |
| Debt-to-Asset Ratio | 3.6% |
| Months of Reserves | 28.5 months |
Financial Health Grade: B
In 2022, Amyotrophic Lateral Sclerosis Association reported a deficit of $138K with expenses exceeding revenue, holds 28.5 months of operating reserves (strong position), has a debt-to-asset ratio of 3.6% (very low leverage).
Financial Trends
Over 11 years of filings (2012–2022), Amyotrophic Lateral Sclerosis Association's revenue has grown at a compound annual growth rate (CAGR) of 2.8%.
| Year | Revenue Change | Expense Change | Asset Change |
|---|---|---|---|
| 2022 | -44.1% | -7.9% | -14.4% |
| 2021 | -31.1% | -30.9% | +6.6% |
| 2020 | +18.9% | +14.2% | +8.0% |
| 2019 | -12.9% | +4.2% | +3.8% |
| 2018 | +2.0% | +7.6% | +17.9% |
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 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: 10%
- programs: 85%
- fundraising: 5%
According to IRS 990 filings, Amyotrophic Lateral Sclerosis Association allocates its expenses as follows: admin: 10%, programs: 85%, fundraising: 5%. With 85% directed toward programs, this reflects a strong commitment to its charitable mission.
Key Financial Metrics (2022)
From the most recent IRS 990 filing on record:
- The organization reported a deficit of $138K, with expenses exceeding revenue.
- Debt-to-asset ratio: 3.6%.
Executive Compensation Analysis
The organization consistently reports 0% officer compensation across all available filings, suggesting that executive leadership may be uncompensated or compensated below IRS reporting thresholds, which is a positive indicator for resource allocation directly to the 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 deficit in 2022 ($137,652), reversing a trend of positive net income.
- Lack of detailed expense breakdown (program, admin, fundraising) in the provided summary, hindering full spending efficiency analysis.
Strengths
The following positive indicators were identified for Amyotrophic Lateral Sclerosis Association:
- Consistent growth in assets, from $255,694 in 2013 to $983,703 in 2022, indicating strong financial management.
- Zero reported officer compensation across all filings, suggesting a high potential for direct mission spending.
- Maintained a strong asset-to-liability ratio, demonstrating financial stability and solvency.
Frequently Asked Questions about Amyotrophic Lateral Sclerosis Association
Is Amyotrophic Lateral Sclerosis Association a legitimate charity?
Amyotrophic Lateral Sclerosis Association (EIN: 204863643) is a registered tax-exempt nonprofit based in Arkansas. Our AI analysis gives it a Mission Score of 75/100. It has 11 years of IRS 990 filings on record. 2 red flags identified. 3 strengths noted. Financial health grade: B.
How does Amyotrophic Lateral Sclerosis Association spend its money?
Amyotrophic Lateral Sclerosis Association directs 85% of its spending to programs and services. Fundraising costs 5%. 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: 204863643). 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 85% to programs, 5% 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 Rogers, Arkansas and files with the IRS under EIN 204863643.
How many years of IRS 990 filings does Amyotrophic Lateral Sclerosis Association have?
Amyotrophic Lateral Sclerosis Association has 11 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends.
Why did the organization experience a significant deficit in 2022, with expenses ($414,868) exceeding revenue ($277,216)?
The provided data does not offer specific reasons for the 2022 deficit. It could be due to increased program activities, one-time expenses, or a decline in donations. Further investigation into the detailed 990 forms would be necessary.
What is the detailed breakdown of program, administrative, and fundraising expenses for the most recent year?
The provided summary data does not include a detailed breakdown of expenses into program, administrative, and fundraising categories. This information would typically be found in Part IX of the IRS Form 990.
How does the organization sustain operations with 0% reported officer compensation?
The 0% reported officer compensation suggests that either officers are volunteers, or their compensation falls below the IRS reporting threshold for individual officers. This could indicate a highly efficient operational model or reliance on volunteer leadership.
Filing History
IRS 990 filing history for Amyotrophic Lateral Sclerosis Association showing financial trends over 11 years of public records:
Over 11 years of IRS 990 filings (2012–2022), Amyotrophic Lateral Sclerosis Association's revenue has grown by 31.6%, moving from $211K to $277K. Total assets increased by 514.5% over the same period, from $160K to $984K. Total functional expenses rose by 55.4%, from $267K to $415K. In its most recent filing year (2022), Amyotrophic Lateral Sclerosis Association reported a deficit of $138K, with expenses exceeding revenue. The organization holds $36K in liabilities against $984K in assets (debt-to-asset ratio: 3.6%), resulting in net assets of $948K.
| Year | Revenue | Expenses | Assets | Liabilities | Officer Comp. % | |
|---|---|---|---|---|---|---|
| 2022 | $277K | $415K | $984K | $36K | — | View 990 |
| 2021 | $496K | $451K | $1.1M | $60K | — | View 990 |
| 2020 | $719K | $652K | $1.1M | $33K | — | View 990 |
| 2019 | $605K | $571K | $998K | $29K | — | View 990 |
| 2018 | $694K | $548K | $962K | $24K | — | — |
| 2017 | $681K | $510K | $816K | $21K | — | View 990 |
| 2016 | $530K | $418K | $645K | $18K | — | View 990 |
| 2015 | $595K | $324K | $527K | $12K | — | View 990 |
| 2014 | $362K | $301K | $275K | $31K | — | View 990 |
| 2013 | $333K | $305K | $256K | $73K | — | View 990 |
| 2012 | $211K | $267K | $160K | $5K | — | View 990 |
Year-by-Year Financial Summary
- 2022: Revenue of $277K, expenses of $415K, and assets of $984K (revenue -44.1% year-over-year).
- 2021: Revenue of $496K, expenses of $451K, and assets of $1.1M (revenue -31.1% year-over-year).
- 2020: Revenue of $719K, expenses of $652K, and assets of $1.1M (revenue +18.9% year-over-year).
- 2019: Revenue of $605K, expenses of $571K, and assets of $998K (revenue -12.9% year-over-year).
- 2018: Revenue of $694K, expenses of $548K, and assets of $962K (revenue +2.0% year-over-year).
- 2017: Revenue of $681K, expenses of $510K, and assets of $816K (revenue +28.3% year-over-year).
- 2016: Revenue of $530K, expenses of $418K, and assets of $645K (revenue -10.8% year-over-year).
- 2015: Revenue of $595K, expenses of $324K, and assets of $527K (revenue +64.1% year-over-year).
- 2014: Revenue of $362K, expenses of $301K, and assets of $275K (revenue +8.8% year-over-year).
- 2013: Revenue of $333K, expenses of $305K, and assets of $256K (revenue +58.1% year-over-year).
- 2012: Revenue of $211K, expenses of $267K, and assets of $160K.
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.