The Amyotrophic Lateral Sclerosis Association West Michigan Chapter

Nonprofit profile at a glance

EIN
382718994
IRS 990 coverage
2011–2017
Forms available
Form 990 2017
Location
Troy, MI, USA
Phone
2486806540
Rating
52
Verdict
MIXED
Rating confidence
Moderate
Sector
Nerve, Muscle and Bone Diseases

Official website

Reported finances

Revenue
$208,939
Expenses
$239,200
Assets
$0
Liabilities
$0

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

Leadership & pay

9 people listed

Executive titles in this filing

  • ROBERT J LEONARD (PRESIDENT)
  • HAROLD BURRELL (VICE-PRESIDENT)
  • PAULA MORNING (FORMER EXECUTIVE DIRECTOR)

Highest reported compensation

  • PAULA MORNING (FORMER EXECUTIVE DIRECTOR): $31,091 total reported compensation

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

Overview

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.

What it reported doing in 2017

Local patient services including education, counseling, durable medical equipment, training and respite care for families as well as support on how to cope with amyotrophic lateral sclerosis (als).

Operating model

Revenue model
Donor-supported. 99% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 90% 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

MIXED - The filed numbers largely add up. A relatively small share of total spending goes to programs and the required major-donor schedule is missing or incomplete.

Rating breakdown

  • Financial Efficiency: 58
  • Transparency & Controls: 75
  • Accountability: 31
  • Sustainability: 11
  • Growth: 0

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 65.7%; rating input score 66
  • Program expense ratio: 57.4%; rating input score 57
  • Fundraising efficiency: $4.22 raised per $1 spent on fundraising; rating input score 20; 20th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd 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: Limited
  • Governance controls: 6 of 8 controls in place; rating input score 75
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: Fail
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: -14.5%; rating input score 16; 16th percentile among comparable filings
  • Total-asset coverage ratio: 0; rating input score 1; 1st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 13%; rating input score 29; 29th percentile among comparable filings

Growth

  • Program expense growth: -1% per year; rating input score 0; 35th percentile among comparable filings
  • Revenue growth: -0.7% per year; rating input score 0; 30th percentile among comparable filings
  • Asset growth: -2.4% per year; rating input score 0; 25th percentile among comparable filings

Details

  • Where the money goes: 65.7% of revenue deployed · 57.4% of spending went to programs
  • Governance: 6 of 8 filing controls reported
  • Programs: 1 filed program accomplishment · $137K in reported program spending
  • Leadership: top reported pay $31K · 9 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: 1 filed money-flow record
  • 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.

  • Review — Financial Efficiency: Program expense ratio scored 57/100.
  • High — Transparency & Controls: Major donor itemization scored 0/100.
  • Review — Accountability: Governance controls: 2 of 8 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 20/100.
  • High — Sustainability: Operating margin scored 16/100.
  • High — Growth: Program expense growth scored 0/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Total-asset coverage ratio scored 1/100.
  • High — Growth: Asset growth scored 0/100.
  • High — Sustainability: Officer compensation ratio scored 29/100.