ALS United Inc

Nonprofit profile at a glance

EIN
883176104
IRS 990 coverage
2024–2025
Forms available
Form 990 2025, Form 990-EZ 2023
Location
Beaverton, OR, USA
Phone
4804330760
Rating
72
Verdict
SUPPORTED
Rating confidence
Standard
Sector
Health Support Services

Reported finances

Revenue
$765,075
Expenses
$539,269
Assets
$451,196
Liabilities
$171,724

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

17 people listed

Executive titles in this filing

  • Jerry Dawson (President and CEO)

Highest reported compensation

  • Jerry Dawson (President and CEO): $279,254 total reported compensation

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

ALS United, Inc. is organized and operated exclusively for charitable, education, literary, and scientific purposes within the meaning of section 501c3 of the Internal Revenue Code, specifically to support those living with amyotrophic lateral sclerosis (ALS). The organization is funded primarily through member dues from 15 independent ALS organizations across the United States, each dedicated to serving their local ALS communities. These member organizations collaborate through ALS United to strengthen their collective impact.

What it reported doing in 2025

ALS United, Inc. carries out its exempt purpose by serving as a collaborative organization for independent ALS service providers. Our activities include: 1. Providing coordination and shared services that benefit organizations serving the ALS community, 2. Carrying on activities and programs that strengthen local ALS support services, 3. Coordinating certain research activities with our members, and 4. Supporting the collective mission of helping those affected by ALS. The organization works with 15 independent charitable organizations, all qualified under section 501(c)(3), who pay membership dues to support this collaborative mission. Through this structure, ALS United helps strengthen and enhance the delivery of services to those affected by ALS across multiple regions.

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

SUPPORTED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 59
  • Transparency & Controls: 84
  • Accountability: 79
  • Sustainability: 51
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 57.3%; rating input score 57
  • Program expense ratio: 81.3%; rating input score 81
  • Fundraising efficiency: $0.86 raised per $1 spent on fundraising; rating input score 3; 3rd percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: 3 of 6 controls in place; rating input score 50
    • Compensation committee: Missing
    • Independent consultant: Missing
    • Other Form 990s reviewed: Pass
    • Written employment contract: Pass
    • Compensation survey or study: Missing
    • Board or committee approval: Pass
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 4 of 8 controls in place; rating input score 50
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Fail
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: 29.5%; rating input score 81; 81st percentile among comparable filings
  • Total-asset coverage ratio: 0.84; rating input score 38; 38th percentile among comparable filings
  • Liabilities to assets ratio: 0.38; rating input score 16; 16th percentile among comparable filings
  • Officer compensation ratio: 51.8%; rating input score 2; 2nd percentile among comparable filings

Growth

  • Program expense growth: 77% per year; rating input score 100; 98th percentile among comparable filings
  • Revenue growth: 93.5% per year; rating input score 100; 99th percentile among comparable filings
  • Asset growth: 85.1% per year; rating input score 100; 98th percentile among comparable filings

Details

  • Where the money goes: 57.3% of revenue deployed · 81.3% of spending went to programs
  • Governance: 16 of 16 board members independent · 4 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $438K in reported program spending
  • Leadership: top reported pay $279K · 17 people listed · 3 of 6 pay-setting controls reported
  • Consistency: 24 of 24 current checks pass
  • Schedules: 6 filed schedules · includes major donors and executive pay
  • Filing history: 2 filing years from 2024 to 2025
  • Contacts: How to reach this organization
  • Money network: 16 filed money-flow records
  • Related organizations: Filed and resolved organization relationships.
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.
  • Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Review — Financial Efficiency: Mission deployment rate scored 57/100.
  • High — Financial Efficiency: Fundraising efficiency scored 3/100.
  • Review — Accountability: Governance controls: 4 of 8 not reported.
  • Moderate — Sustainability: Total-asset coverage ratio scored 38/100.
  • High — Sustainability: Officer compensation ratio scored 2/100.
  • High — Sustainability: Liabilities to assets ratio scored 16/100.