Amyotrophic Lateral Sclerosis Kentucky Chapter

Nonprofit profile at a glance

EIN
943124729
IRS 990 coverage
2011–2017
Forms available
Form 990 2017
Location
Florence, KY, USA
Phone
8004067702
Rating
80
Verdict
STRONG
Rating confidence
Moderate
Sector
Nerve, Muscle and Bone Diseases

Official website

Reported finances

Revenue
$648,212
Expenses
$697,721
Assets
$827,064
Liabilities
$170,200

Source: IRS Form 990. Selected filing: tax year 2017. Amounts in USD.

Leadership & pay

11 people listed

Executive titles in this filing

  • JOE SANDERS (President)
  • CHRISTOPHER FRYMAN (Vice President)

People named in this filing

  • SHAWN MULLENNEX (Director)
  • BRENT SUMMERS (Director)
  • JOE SANDERS (President)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2017. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To find the cause of and cure for

What it reported doing in 2017

Provides direct hands-on patient services through public awareness and fundraising. Help patients and families live as full and normal life as possible. Develop awareness and understanding of amyotrophic lateral sclerosis and the work of the als association among the general public, healthcare and scientific communities.

Operating model

Revenue model
Donor-supported. 100% of the money available for current operations came from contributions and gifts.
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

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. The required major-donor schedule is missing or incomplete and fundraising costs are high for each dollar raised.

Rating breakdown

  • Financial Efficiency: 81
  • Transparency & Controls: 75
  • Accountability: 95
  • Sustainability: 27
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.8%; rating input score 90
  • Program expense ratio: 83.4%; rating input score 83
  • Fundraising efficiency: $6.89 raised per $1 spent on fundraising; rating input score 28; 28th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: No; rating input score 0
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 63rd percentile among comparable filings
  • Governance controls: 7 of 9 controls in place; rating input score 88
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Fail
    • CEO compensation review process: Pass
    • Other executive compensation review process: Limited
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -7.6%; rating input score 17; 17th percentile among comparable filings
  • Total-asset coverage ratio: 1.19; rating input score 51; 51st percentile among comparable filings
  • Liabilities to assets ratio: 0.21; rating input score 36; 36th percentile among comparable filings
  • Officer compensation ratio: Limited

Growth

  • Program expense growth: 15.5% per year; rating input score 100; 80th percentile among comparable filings
  • Revenue growth: 4% per year; rating input score 100; 49th percentile among comparable filings
  • Asset growth: 26.2% per year; rating input score 100; 89th percentile among comparable filings

Details

  • Where the money goes: 89.8% of revenue deployed · 83.4% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 9 filing controls reported
  • Programs: 1 filed program accomplishment · $582K in reported program spending
  • Leadership: top reported pay $0 · 11 people listed
  • Consistency: 26 of 26 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 7 filing years from 2011 to 2017
  • Contacts: How to reach this organization
  • Money network: Resolved incoming and outgoing counterparties from filed money flows.
  • 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.

Key Signals

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

  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • High — Financial Efficiency: Fundraising efficiency scored 28/100.
  • High — Sustainability: Operating margin scored 17/100.
  • Review — Accountability: Governance controls: Document-retention policy not reported.
  • Review — Sustainability: Total-asset coverage ratio scored 51/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 36/100.