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COLUMBUS OH | IRS ruling year: 1990 | EIN: 31-1235704
Organization Mission
LEADING THE FIGHT TO TREAT AND CURE ALS THROUGH GLOBAL RESEARCH AND NATIONWIDE ADVOCACY WHILE ALSO EMPOWERING PEOPLE WITH LOU GEHRIG'S DISEASE AND THEIR FAMILIES TO ... (More)
LEADING THE FIGHT TO TREAT AND CURE ALS THROUGH GLOBAL RESEARCH AND NATIONWIDE ADVOCACY WHILE ALSO EMPOWERING PEOPLE WITH LOU GEHRIG'S DISEASE AND THEIR FAMILIES TO LIVE FULLER LIVES BY PROVIDING THEM WITH COMPASSIONATE CARE AND SUPPORT. (Less)
Great
This charity's score is 100%, earning it a Four-Star rating. If this organization aligns with your passions and values, you can give with confidence.
This overall score is calculated from multiple beacon scores, weighted as follows: 90% Accountability & Finance, 10% Leadership & Adaptability. Learn more about our criteria and methodology.
We recognize that not all metrics and beacons equally predict a charity’s success. The percentage each beacon contributes to the organization’s overall rating depends on the number of beacons an organization has earned.
Use the tool below to select different beacons to see how the weighting shifts when only one, two, or three beacons are earned.
Charity Navigator's ratings previously did not consider Leadership & Adaptability, Culture & Community, or Impact & Results. The historic rating mainly reflects a version of today’s Accountability and Finance score. More information on our previous rating methodologies can be found on our rating methodology page.
Rating histories are available for a growing number of rated organizations. Check back later to see if this organization has a rating history!
Score
Most Recent Fiscal Year:
FY 2022
This beacon provides an assessment of a charity's financial health (financial efficiency, sustainability, and trustworthiness) and its commitment to governance practices and policies.
Learn more
Full Credit
Partial Credit
No CreditMajority Independent Board Members - 100% independent members8 out of 8 points Majority Independent Board Members - 100% independent members8 out of 8 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. We check to see that a majority of board members are identified as independent on their tax form.
Source: IRS Form 990
Independent Board Size - 7 independent members7 out of 7 points Independent Board Size - 7 independent members7 out of 7 points
Industry professionals strongly recommend an independent governing body to allow for full deliberation and diversity of thinking on governance and other organizational matters. For most organizations, we check to see if the organization has at least three independent board members. For large, donor-funded organizations, we check to see if the organization has at least five independent board members
Source: IRS Form 990
Financial Statements - Audit and Oversight Committee15 out of 15 points Financial Statements - Audit and Oversight Committee15 out of 15 points
An Audit, Review, or Compilation provides important information about financial accountability and accuracy. Organizations are scored based on their Total Revenue Amount:
| Total Revenue Amount | Expectation to Receive Credit |
| $2 million or higher and 40% or higher donor support | Expected to complete an audit and have an audit oversight committee |
| $1 million or higher | Expected to complete an audit |
| $500,000 - $1 million | Expected to complete an audit, review, or compilation |
| Less than $500,000 | No expectation (removed from scoring methodology) |
Source: IRS Form 990
Material Diversion of Assets - None10 out of 10 points Material Diversion of Assets - None10 out of 10 points
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 — also can seriously call into question a charity's financial integrity. We review the charity's most recent IRS Form 990 to see if the charity has reported any diversion of assets.
Source: IRS Form 990
Full CreditPartial CreditNo CreditWebsite Listed on Tax Form - Listed2 out of 2 points Website Listed on Tax Form - Listed2 out of 2 points
Charity Navigator looks for a website on the IRS Form 990 as an accountability and transparency metric.
Nonprofits act in the public trust and reporting publicly on activities is an important component.
Source: IRS Form 990
Conflict of Interest Policy - Listed4 out of 4 points Conflict of Interest Policy - Listed4 out of 4 points
Charity Navigator looks for the existence of a conflict of interest policy on the IRS Form 990 as an accountability and transparency measure.
This policy protects the organization and by extension those it serves, when it is considering entering into a transaction that may benefit the private interest of an officer, director and/or key employee of the organization.
Source: IRS Form 990
Whistleblower Policy - Listed4 out of 4 points Whistleblower Policy - Listed4 out of 4 points
Charity Navigator looks for the existence of a whistleblower policy per the IRS Form 990 as an accountability and transparency measure.
This policy outlines procedures for handling employee complaints, as well as a confidential way for employees to report financial or other types of mismanagement.
Source: IRS Form 990
Document Retention and Destruction - Listed4 out of 4 points Document Retention and Destruction - Listed4 out of 4 points
Charity Navigator looks for the existence of a document retention and destruction policy per the IRS Form 990 as an accountability and transparency measure.
This policy establishes guidelines for the handling, backing up, archiving and destruction of documents. These guidelines foster good record keeping procedures that promote data integrity.
Source: IRS Form 990
Documents Board Meeting Minutes - Yes2 out of 2 points Documents Board Meeting Minutes - Yes2 out of 2 points
Charity Navigator looks to confirm on the IRS Form 990 that the organization has this process in place as an accountability and transparency measure.
An official record of the events that take place during a board meeting ensures that a contemporaneous document exists for future reference.
Source: IRS Form 990
Full CreditPartial CreditNo CreditTax Form Posted on Nonprofit's Website - Listed4 out of 4 points Tax Form Posted on Nonprofit's Website - Listed4 out of 4 points
For almost all charities, we check the charity's IRS Form 990 to see if it discloses that the Form 990 is available on the charity's website. As with the audited financial statement, donors need easy access to this financial report to help determine if the organization is managing its financial resources well.
Source: IRS Form 990
Full CreditPartial CreditNo CreditLiabilities to Assets: Ratio - 1.78%15 out of 15 points Liabilities to Assets: Ratio - 1.78%15 out of 15 points
The Liabilities to Assets Ratio is determined by Total Liabilities divided by Total Assets (most recent IRS Form 990). This ratio is an indicator of an organization's solvency and/or long-term sustainability.
Source: IRS Form 990
Program Expense: Ratio - 77.20%25 out of 25 points Program Expense: Ratio - 77.20%25 out of 25 points
The Program Expense Ratio is determined by Program Expenses divided by Total Expense (average of most recent three IRS Forms 990). This measure reflects the percent of its total expenses a charity spends on the programs and services it exists to deliver.
Source: IRS Form 990
This chart displays the trend of revenue and expenses over the past several years for this organization, as reported on their IRS Form 990.
Presented here are up to five of this organization's highest compensated employees. 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 Form W-2. In some cases, these amounts may include compensation from related organizations. Read the IRS policies for compensation reporting
Marlin Seymour, Executive Di
$93,349
Lauren Barber, Board Member
Compensation not entered
Ben Duckworth, Board Member
Compensation not entered
Christopher Hutchison, Secretary
Compensation not entered
Paul Carey Jr, Board Member
Compensation not entered
Source: IRS Form 990 (page 7), filing year 2022
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
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)
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 search for this organization's Forms 990 on the IRS website (if any are available). Simply enter the organization's name (AMYOTROPHIC LATERAL SCLEROSIS ASSOCIATION) or EIN (311235704) in the 'Search Term' field.
Not Currently Scored
AMYOTROPHIC LATERAL SCLEROSIS ASSOCIATION cannot currently be evaluated by our 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.
Not Currently Scored
AMYOTROPHIC LATERAL SCLEROSIS ASSOCIATION cannot currently be evaluated by our Culture & Community methodology because we have not received data from the charity regarding its Constituent Feedback or Equity Practices strategies.
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.
Score
This beacon 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.
Learn more
Full CreditPartial CreditNo CreditMission 10/10 points Mission 10/10 points
The nonprofit organization presents evidence of strategic thinking through articulating the organization's mission
LEADING THE FIGHT TO TREAT AND CURE ALS THROUGH GLOBAL RESEARCH AND NATIONWIDE ADVOCACY WHILE ALSO EMPOWERING PEOPLE WITH LOU GEHRIG'S DISEASE AND THEIR FAMILIES TO LIVE FULLER LIVES BY PROVIDING THEM WITH COMPASSIONATE CARE AND SUPPORT.
Vision 10/10 points Vision 10/10 points
The nonprofit organization presents evidence of strategic thinking through articulating the organization’s vision.
To create a world without ALS.
Source: Nonprofit submitted responses
Goals 20/20 points Goals 20/20 points
The nonprofit organization presents evidence of strategic thinking and goal setting through sharing their most important strategic goals.
Goal One: Increase the Chapter's capacity for growing patient caseloads by expanding access to loaned equipment, reimbursement grants, and expert case management services.
Goal Type: Grow, expand, scale or increase access to the existing programs and services.
Goal Two: Upgrade fundraising and event systems and the website platform to drive efficiency, effectiveness, and expansion.
Goal Type: Invest in the capacity of our organization (financial, management, technical, etc.).
Goal Three: Collaborate with the Northern Ohio Chapter through the engagement of a lobbying firm to obtain chapter funding from the State of Ohio.
Goal Type: This goal reflects our commitment to further our advocacy work for our organization and or cause area.
Leadership Development 15/15 points Leadership Development 15/15 points
The nonprofit provides evidence of investment in leadership development
Describe an investment in leadership
Executive Director and the Director of Philanthropy are members of the Association of Fundraising Professionals. Both attend virtual or in-person leadership conferences available from The ALS Association National Office. The Director of Philanthropy is also a member of the Central Ohio Planned Giving Council. The Care Services Director attends virtual or in-person care services leadership training from The ALS Association National Office.
Mobilizing for Mission 15/15 points Mobilizing for Mission 15/15 points
The nonprofit provides evidence of leadership through focusing externally and mobilizing resources for the mission.
This organization mobilizes for mission in the following ways:
Thought Leadership
Raising Awareness
Policy Advocacy
What are this organization’s external mobilizaton efforts?
The Chapter's Care Services Director is a presenter at the annual ALS Symposium at OhioHealth. The Chapter holds three annual awareness events called Strike Out ALS with Major and Minor League Baseball teams, and seeks out opportunities for awareness all year long - including ALS Awareness Month (May). Chapter staff are expanding outreach to a greater number of corporations in the private sector for fundraising opportunities. The Chapter is heavily involved in both state and federal advocacy. State advocacy is focused on obtaining funding for the chapter. Federal advocacy work is done in partnership with our National Office to further the Association's public policy objectives.
Adaptability Story 30/30 points Adaptability Story 30/30 points
The nonprofit has an opportunity to tell the story of how the organization adapted to tremendous external changes in the last year.
After the turmoil of 2020, we thought that 2021 would have fewer external challenges for the organization. Unfortunately, that was not the case. In 2022, COVID has continued to plague our programs and fundraising, and the economy is worse now than in the past two years. But, due to nimble and effective leadership we’ve not had to reduce patient services…in fact, we’ve added to them. This past year, our organization has become better at continuing to learn and adapt. We’ve learned to pivot quickly when things don’t work as expected. When the answers are no longer black and white, we’ve become comfortable working in the gray areas. We’ve made it a regular practice to come together to brainstorm to find new ways to provide services. And we’ve become adept at the cycle of planning, implementing, evaluating – and adapting. All with donor generosity as our only source of revenue. It’s only because of our careful stewardship of these donor dollars over the years that we have been able to weather the storm of COVID-19 in ways that other nonprofits could not. Our reserves, created from a generous estate gift in 2012 and enhanced with increased giving after the Ice Bucket Challenge, continue to build over time. Today, those reserves are putting money back in the pockets of our patients. This past year our Quality of Life Reimbursement Grant, which provides patients with annual reimbursements for disease-related expenses, has increased from $1,000 per person to $1,200. We’ve also added a program for patients to access free smart home technology, and we are adding a new part-time care services coordinator in October 2022.
Impact & Results
Accountability & Finance
Culture & Community
Leadership & Adaptability
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