Mission: The ALS Association's mission is to lead the fight to cure and treat ALS through global, cutting-edge research and to empower people with Lou Gehrig's disease and th ... (More)

The ALS Association Greater New York Chapter is a 501(c)(3) organization, with an IRS ruling year of 1990, and donations may or may not be tax-deductible.

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Contact Information

  http://www.als-ny.org

 42 Broadway
Suite 1724
New York NY 10004 

  212-619-1400


You are viewing this organization's new Charity Navigator profile page. To view the legacy version, click here.

Star Rating System by Charity Navigator


Charity Navigator evaluates a nonprofit organization’s financial health including measures of stability, efficiency and sustainability. We also track accountability and transparency policies to ensure the good governance and integrity of the organization.




Exceptional

This charity's score is 94.90, earning it a 4-Star rating. Donors can "Give with Confidence" to this charity. 

This score is calculated from two sub-scores:

This score represents Form 990 data from 2020, the latest year published by the IRS.

View this organization’s historical ratings.


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Star Rated Report

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Program Expense

Program Expense Ratio

83.5%


The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three 990s).


This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver. Dividing a charity's average program expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Administrative Expenses

7.5%


As reported by charities on their IRS Form 990, this measure reflects what percent of its total budget a charity spends on overhead, administrative staff and associated costs, and organizational meetings. Dividing a charity's average administrative expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Fundraising Expenses

8.8%


This measure reflects what a charity spends to raise money. Fundraising expenses can include campaign printing, publicity, mailing, and staffing and costs incurred in soliciting donations, memberships, and grants. Dividing a charity's average fundraising expenses by its average total functional expenses yields this percentage. We calculate the charity's average expenses over its three most recent fiscal years.


Source: IRS Form 990

Liabilities to Assets Ratio

2.7%


The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent 990).


Part of our goal in rating the financial performance of charities is to help donors assess the financial capacity and sustainability of a charity. As do organizations in other sectors, charities must be mindful of their management of total liabilites in relation to their total assets. This ratio is an indicator of an organization’s solvency and or long term sustainability. Dividing a charity's total liabilities by its total assets yields this percentage.


Source: IRS Form 990

Fundraising Efficiency

$0.08


The amount spent to raise $1 in charitable contributions. To calculate a charity's fundraising efficiency, we divide its average fundraising expenses by the average total contributions it receives. We calculate the charity's average expenses and average contributions over its three most recent fiscal years.


Source: IRS Form 990

Working Capital Ratio

1.16 years


Determines how long a charity could sustain its level of spending using its net available assets, or working capital, as reported on its most recently filed Form 990. We include in a charity's working capital unrestricted and temporarily restricted net assets, and exclude permanently restricted net assets. Dividing these net available assets in the most recent year by a charity's average total expenses, yields the working capital ratio. We calculate the charity's average total expenses over its three most recent fiscal years.


Source: IRS Form 990

Program Expense Growth

2.22%


We compute the average annual growth of program expenses using the following formula: [(Yn/Y0)(1/n)]-1, where Y0 is a charity's program expenses in the first year of the interval analyzed, Yn is the charity's program expenses in the most recent year, and n is the interval of years passed between Y0 and Yn.


Source: IRS Form 990

Governance


Charity Navigator looks to confirm on the Form 990 that the organization has these governance practices in place.


Sources Include: IRS Form 990

Governance:
Independent Voting Board Members  ... (More)
No Material Diversion of Assets ... (More)

A diversion of assets – any unauthorized conversion or use of the organization's assets other than for the organization's authorized purposes, including but not limited to embezzlement or theft – can seriously call into question a charity's financial integrity. We check the charity's last two Forms 990 to see if the charity has reported any diversion of assets. If the charity does report a diversion, then we check to see if it complied with the Form 990 instructions by describing what happened and its corrective action. This metric will be assigned to one of the following categories:

  • Full Credit: There has been no diversion of assets within the last two years.

  • Partial Credit: There has been a diversion of assets within the last two years and the charity has used Schedule O on the Form 990 to explain: the nature of the diversion, the amount of money or property involved and the corrective action taken to address the matter. In this situation, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: There has been a diversion of assets within the last two years and the charity's explanation on Schedule O is either non-existent or not sufficient. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Audited Financials Prepared by Independent Accountant ... (More)

Audited financial statements provide important information about financial accountability and accuracy. They should be prepared by an independent accountant with oversight from an audit committee. (It is not necessary that the audit committee be a separate committee. Often at smaller charities, it falls within the responsibilities of the finance committee or the executive committee.) The committee provides an important oversight layer between the management of the organization, which is responsible for the financial information reported, and the independent accountant, who reviews the financials and issues an opinion based on its findings. We check the charity's Form 990 reporting to see if it meets this criteria.

  • Full Credit: The charity's audited financials were prepared by an independent accountant with an audit oversight committee.

  • Partial Credit: The charity's audited financials were prepared by an independent accountant, but it did not have an audit oversight committee. In this case, we deduct 7 points from the charity's Accountability and Transparency score.
  • No Credit: The charity did not have its audited financials prepared by an independent accountant. In this case, we deduct 15 points from the charity's Accountability and Transparency score.
(Less)
Does Not Provide Loan(s) to or Receive Loan(s) From Related Parties ... (More)
Documents Board Meeting Minutes ... (More)
Distributes 990 to Board Before Filing ... (More)
Compensates Board ... (More)

Policies


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization has these policies in place.


Sources Include: IRS Form 990 and organization's website

Policies:
Conflict of Interest  ... (More)
Whistleblower ... (More)
Records Retention and Destruction ... (More)
CEO Compensation Process ... (More)
Donor Privacy ... (More)

Donors have expressed extreme concern about the use of their personal information by charities and the desire to have this information kept confidential. The exchanging and sale of lists for telemarketing and the mass distribution of "junk mail," among other things, can be minimized if the charity assures the privacy of its donors. Privacy policies are assigned to one of the following categories:

  • Yes: This charity has a written donor privacy policy published on its website, which states unambiguously that (1) it will not share or sell a donor's personal information with anyone else, nor send donor mailings on behalf of other organizations or (2) it will only share or sell personal information once the donor has given the charity specific permission to do so.

  • Opt-out: The charity has a written privacy policy published on its website which enables donors to tell the charity to remove their names and contact information from lists the charity shares or sells. How a donor can have themselves removed from a list differs from one charity to the next, but any and all opt-out policies require donors to take specific action to protect their privacy.
  • No: This charity either does not have a written donor privacy policy in place to protect their contributors' personal information, or the existing policy does not meet our criteria.

The privacy policy must be specific to donor information. A general website policy which references "visitor" or "user" personal information will not suffice. A policy that refers to donor information collected on the website is also not sufficient as the policy must be comprehensive and applicable to both online and offline donors. The existence of a privacy policy of any type does not prohibit the charity itself from contacting the donor for informational, educational, or solicitation purposes.

(Less)

Transparency


Charity Navigator looks to confirm on the Form 990, or for some metrics on the charity's website, that the organization makes this information easily accessible.


Sources Include: IRS Form 990 and organization's website

Transparency:
CEO Salary Listed on 990 ... (More)
Board of Directors Listed on Website ... (More)
Key Staff Listed on Website ... (More)
Audited Financial Statements on Website ... (More)
Form 990 Available on Website ... (More)

Additional Information

Unscored

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Total Revenue and Expenses

Total Revenue and Expenses

This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.

Salary of Key Persons

Presented here are this organizations key compensated staff members as identified by our analysts. This compensation data includes salary, cash bonuses and expense accounts and is displayed exactly how it is reported to the IRS. The amounts do not include nontaxable benefits, deferred compensation, or other amounts not reported on W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting



Kristen Cocoman, President & CEO

$177,070 (3.40% of Total Expenses)


Source: IRS Form 990 (page 7), filing year 2020

Business Master File Data

Below are some key data points from the Exempt Organization IRS Business Master File (BMF) for this organization. Learn more about the BMF on the IRS website


Activities:

Discussion groups, forums, panels lectures, etc. (BMF activity code: 123)


Foundation Status:

Organization which receives a substantial part of its support from a governmental unit or the general public   170(b)(1)(A)(vi) (BMF foundation code: 15)


Affiliation:

Subordinate - the organization is a subordinate in a group ruling. (BMF affiliation code: 9)

Data Sources: IRS Forms 990

The Form 990 is a document that nonprofit organizations file with the IRS annually. We leverage finance and accountability data from it to form Encompass ratings. Click here to view this organization's Forms 990 on the IRS website (if any are available).

Pandemic Response

Due to the unprecedented nature of the pandemic, we give charities such as this one the opportunity to share the story of COVID's impact on them. Charities may submit their own pandemic responses through their nonprofit portal.


The ALS Association Greater New York Chapter reported being impacted by COVID-19 in the following ways:
  • Program Delivery

  • Fundraising Capacity

  • Revenue

  • Staffing

  • Balance Sheet


How COVID-19 impacted the organization's operations financially:

Donations to our organization declined by 36%. We also applied for and received the PPP Loan. The PPP loan, as well as stong cost-cutting measures, including salary cuts, enabled us to continue to emply a full staff.


How COVID-19 impacted the organization's delivery of programs:

Due to the pandemic, we were forced to find alternative ways to provide our direct service programs. Home visits and support groups were all pivoted to either telephone or online, and they currently remain virtual. The ALS clinics we support also switched to telemedicine, with our Chapter Liaisons also participating online. Clinic visits have now moved to a hybrid model.


How this organization adapted to changing conditions caused by COVID-19:

With in-person and community fundraising events not possible, we were able to devote some of the efforts of our fundraising staff to organize the logistical aspects of special online programming for patients and families. We were most proud of presenting a 3-day virtual ALS Educational and Resource Summit.


Innovations the organization intends to continue permanently after the pandemic:

The virtual programming we began to offer for the first time this past year was a success and we will continue to offer it moving forward. While many patients and families are eager to come together in-person, many patients with more advanced disease are now able to continue to feel a sense of community support via online programming.


Historical Ratings

Date PublishedForm 990 FYEOverall ScoreOverall Rating
Rating Version: 2.1
8/3/20212020 94.90
3/1/20202019 96.66
6/1/20192018 97.52
2/1/20182017 97.66
2/1/20172016 97.64
12/21/20162016 96.31

This organization received multiple star ratings within this fiscal year, due to an update to it's Accountability and Transparency data and/or the receipt of an amended Form 990.

6/1/20162015 96.22
Rating Version: 2.0
12/22/20152015 96.93
9/1/20152014 93.65
12/20/20132013 95.02
12/20/20122012 88.88
3/1/20122011 93.45
9/20/20112010 83.66
Rating Version: 1.0
12/1/20102010 75.82
10/1/20102009 81.89

...   Impact & Results


This score estimates the actual impact a nonprofit has on the lives of those it serves, and determines whether it is making good use of donor resources to achieve that impact.


Impact & Results Score

Not Currently Scored

The ALS Association Greater New York Chapter cannot currently be evaluated by our Encompass Rating Impact & Results methodology because either (A) it is eligible, but we have not yet received data; (B) we have not yet developed an algorithm to estimate its programmatic impact; (C) its programs are not direct services; or (D) it is not heavily reliant on contributions from individual donors.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.

Learn more about Impact & Results.

Do you work at The ALS Association Greater New York Chapter? Join the waitlist for an updated Impact & Results score.


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Additional Information

Unscored

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Largest Programs

Largest Programs



The ALS Association Greater New York Chapter reported its three largest programs on its FY 2020 Form 990 as:


$2,963,552

Spent in most recent FY

66%

Percent of program expenses


PATIENT SERVICES: THE ASSOCIATION PROVIDES A WIDE RANGE OF SERVICES FOR PEOPLE WITH ALS AND THEIR FAMILIES LIVING IN NEW YORK CITY, LONG ISLAND, WESTCHESTER, HUDSON VALLEY, AND NORTHERN AND CENTRAL NE ... (More)


$974,839

Spent in most recent FY

21%

Percent of program expenses


RESEARCH: THE ASSOCIATION DIRECTS THE MOST COMPREHENSIVE, GLOBAL RESEARCH PROGRAM EVER ORGANIZED TO FIND A CURE FOR ALS. SINCE THE CHAPTER'S INCEPTION, WE HAVE FUNDED APPROXIMATELY $14 MILLION IN RESE ... (More)


$322,085

Spent in most recent FY

7%

Percent of program expenses


PUBLIC AWARENESS AND EDUCATION: THE ASSOCIATION WORKS TO PROMOTE AWARENESS AND UNDERSTANDING OF ALL FACETS OF THE COMPLEX AND DEVASTATING DISEASE THAT IS ALS AND THE WORK OF THE ALS ASSOCIATION AMONG  ... (More)


...   Leadership & Adaptability


This score provides an assessment of the organization's leadership capacity, strategic thinking and planning, and ability to innovate or respond to changes in constituent demand/need or other relevant social and economic conditions to achieve the organization's mission.


Leadership & Adaptability Score

100

out of 100

The score earned by The ALS Association Greater New York Chapter is a passing score.

Encompass Rating V4 provides an evaluation of the organization's Leadership & Adaptability through the nonprofit organization submitting a survey response directly to Charity Navigator.


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Leadership & Adaptability Report

100

of 100 points

Mission

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s mission


The ALS Association's mission is to lead the fight to cure and treat ALS through global, cutting-edge research and to empower people with Lou Gehrig's disease and their families to live fuller lives by providing them with compassionate care and support. As one of The ALS Association's leading chapters, the Greater New York Chapter plays a major role in promoting the mission of The ALS Association by: providing quality services to patients and families; funding aggressive, cutting-edge research to find a cure; supporting The ALS Association's national advocacy program and heightening awareness of ALS.


Source: Nonprofit submitted responses

Vision

The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.


A world without ALS.


Source: Nonprofit submitted responses

Strategic Goals

The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.


Goal One: Ensure people with ALS have access to effective treatments, and cases of ALS are being prevented.

Goal Type: New program(s) based on observed changes in needs among our constituencies/communities served.


Goal Two: Empower people with ALS to engage with the world in the way they want.

Goal Type: Grow, expand, scale or increase access to the existing programs and services.


Goal Three: Reduce the physical, emotional, and financial burden of living with ALS.

Goal Type: Grow, expand, scale or increase access to the existing programs and services.


Source: Nonprofit submitted responses

Leadership Development

The nonprofit provides evidence of investment in leadership development


Describe an investment in leadership

All staff participate in regular educational and training sessions pertinent to their roles and interests that are conducted by the National ALS Association, as well outside professional organizations. Additionally, nurses and social workers are provided with an annual stipend for continuing education courses pertinent to the field of ALS support and care.

Source: Nonprofit submitted responses

Mobilizing for Mission

The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.


This organization mobilizes for mission in the following ways:
  • Strategic Partnerships

  • Networks of Collective Impact Efforts

  • Thought Leadership

  • Raising Awareness

  • Policy Advocacy

What are this organization’s external mobilizaton efforts?

The ALS Association Greater New York Chapter is part of a collaborative nationwide network of 32 chapters that all share the same goal of a world without ALS. Additionally, the Chapters and the National ALS Association frequently collaborate with other ALS organizations to mobilize local, state and federal policy initiatives to benefit people with ALS and their caregivers. The ALS Association Greater New York Chapter partners with eight hospital networks in New York and New Jersey to support ten multidisciplinary clinics for local ALS patients. The Chapter and hospitals work very closely to make sure that patients and families receive supportive care between medical appointments. The Chapter is proud to have leading professionals in the ALS field on our staff and in addition to presenting at internal National ALS Association educational conferences, our staff also presents at trainings at local hospitals and nursing care facilities to teach staff about ALS care and management.

Source: Nonprofit submitted responses

Story of Adaptability

The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.


A global pandemic, an economic crisis, forced shut downs, and yet, the ALS community pulled together more than ever. With the support of our constituents, The ALS Association Greater New York Chapter has been able to continue making strides during an exceptionally challenging year. Our work during these difficult times never stopped, it only increased. Our nurses, social workers, and assistive technology specialists worked around the clock to ensure continuity of care to our ALS families. Despite the challenges that 2020 and 2021 put before us, we forged ahead and as a result we saw advancements in research, advocacy, patient care, and we are proud of our flexibility to pivot all of our programs to a virtual format to maintain safety for our ALS community and staff. As we move further into 2021, we look forward to building upon our strong foundation as we expand the breadth and depth of our services. We are working to provide sustained access to telehealth, and to increase the number of pieces of durable medical equipment loaned to families. Our advocacy efforts will continue with urgency, and in 2021, as always, we will continue doing whatever it takes to provide the vital resources needed to this community. With your continued support, we can accomplish so much. Together, we are heading toward a better future for people living with ALS and their families.

Source: Nonprofit submitted responses

...   Culture & Community


This score provides an assessment of the organization's engagement with the constituents it serves, a practice we term Constituent Feedback. When organizations listen to constituents, they are able to better deliver on programs and meet the needs of stakeholders. A future version of this Beacon will also assess an organization's people operations and its Diversity, Equity and Inclusion (DEI) metrics.


Culture & Community Score

Not Currently Scored

The ALS Association Greater New York Chapter is currently not eligible for a Culture & Community score because we have not received its Constituent Feedback data. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.

Note: The absence of a score does not indicate a positive or negative assessment, it only indicates that we have not yet evaluated the organization.


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Culture & Community Report

Unscored

This beta feature is currently viewable only on desktop or tablet screens. Check back later for updates.

Constituent Feedback

Constituent Feedback


Constituent Feedback and Listening Practice data are not available for this organization. Nonprofit organizations are encouraged to fill out the How We Listen section of their Candid profile. This data will provide the basis for the initial evaluation of Culture & Community.


Charity Navigator believes nonprofit organizations that engage in inclusive practices, such as collecting feedback from the people and communities they serve, may be more effective. We award every nonprofit that completes the Candid survey full credit for this Beacon, in recognition of their willingness to publicly share this information with the nonprofit and philanthropic communities. Although the data is not evaluated for quality at this time, future iterations of this Beacon will include third party or other data that will serve to validate the information provided by the nonprofit.

Analysis and Research


Like the overall Encompass Rating System, the Culture & Community Beacon is designed to evolve as metrics are developed and ready for integration. Our partnership with Feedback Labs and Guidestar by Candid, and other partners including Fund for Shared Insight, GlobalGiving, and Keystone Accountability, enables us to launch the first version of this beacon with Constituent Feedback information collected on Candid's site.


Feedback practices have been shown to support better Diversity, Equity, and Inclusion outcomes, an essential area of assessment that we intend to further expand and develop in the future. Feedback Labs has documented several studies which indicate that beyond achieving organizational goals, nonprofits that are attentive and responsive to concerns and ideas raised by beneficiaries establish stronger relationships with the people they serve, promote greater equity, and empower constituents in ways that can help to ensure better long-term outcomes. You can find resources to help nonprofits improve their feedback practices here.

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