ALS Southwest Association
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE ALS ASSOCIATION IS THE ONLY NATIONAL NON-PROFIT VOLUNTARY HEALTH ORGANIZATION DEDICATED SOLELY TO THE FIGHT AGAINST ALS, OR AMYOTROPHIC LATERAL SCLEROSIS (OFTEN CALLED LOU GEHRIG'S DISEASE). THE ASSOCIATION'S MISSION IS TO FIND A CURE FOR AND IMPROVE THE LIVING CONDITIONS OF THOSE SUFFERING FROM ALS.
- Income
- $852,070
- Spending
- $744,303
- Spent on programs
- 80%
- Reserves
- 16.7 months of spending
- Largest source of income
- donations and private grants, 55%
- Employees
- 0
- Volunteers
- 100
- Highest pay
- $147,557, executive director
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Strong: 95 out of 100. Higher than 81% of charities in its peer group (health care, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 16.7 months of spending.
Debt
20 of 20It owes 1% of what it owns.
Living within its means
15 of 15Income exceeded spending by 13% of income.
Income trend
10 of 15Income fell 4% on the year before.
Spending floor
15 of 1580% of spending went to programs and raising each dollar of donations cost 3 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 69 out of 100. Higher than 38% of charities in its peer group (health care, $250k to $1m).
Independent board
25 of 2514 of 14 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Pay set independently
0 of 5Reports no independent review process for its chief executive's pay.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (3)
- $595,442 spent. THE ALS ASSOCIATION PROVIDES PATIENTS AND THEIR FAMILIES WITH CARE SERVICE PROGRAMS INCLUDING TELEPHONE CONSULTATIONS AND IN-HOME VISITS BY CARE SERVICES STAFF, PHYSICAL THERAPISTS AND SPEECH THERAPISTS. THE ASSOCIATION ALSO PURCHASES AUGMENTIVE COMMUNICATION DEVICES FOR ALS PATIENTS AND PROVIDES SUCH DEVICES VIA A COMPUTER LOAN BANK. THE ASSOCIATION HAS HELPED OVER 150 ALS PATIENTS AND RELATIVES THROUGHOUT THE YEAR. RESPITE CARE GRANTS (UP TO $500.00) ARE OFFERED TO ELIGIBLE FAMILIES, FREE TRANSPORTATION TO MD APPOINTMENTS IS OFFERED FOR PATIENTS LIVING WITH ALS. CAREGIVERS REST AND RELAXATION TREATMENT IS TO PRIMARY CARE TAKER. THE LOAN CLOSET PROVIDES A LOT OF EQUIPMENT OR WE PURCHASE NEW EQUIPMENT ITEMS IF THE EQUIPMENT IS NOT AVAILABLE.
- THE ALS ASSOCIATION SEEKS TO PROMOTE AWARENESS AND UNDERSTANDING OF ALS AND THE WORK OF THE ASSOCIATION BY PROVIDING UP-TO-DATE INFORMATION AND EDUCATION MATERIALS TO THE ALS COMMUNITY, ALS PATIENTS AND FAMILIES, CAREGIVERS, RESEARCHERS AND MEMBERS IN THE HEALTH CARE FIELDS. OUR VISION IS TO CREATE A WORLD WITHOUT ALS. OUR MISSION IS TO LEAD THE FIGHT TO TREAT AND CURE ALS THOUGHOUT RESEARCH AND EDUCATION. THE ALS ORANGE COUNTY CHAPTER DONATES CONTRIBUTES $30,000 EVERY YEAR TO THE UCI NEUROLOGY ALS CLINIC TO HELP PROVIDE STAFF, RESEARCH OPPORTUNITIES. IN ADDITION, AN ANNUAL ALS SYMPOSIUM IS OFFERRED TO PALS AND FAMILIES TO LEARN THE LATEST INFORMATION IN RESEARCH AND COMMUNITY RESOURCES. MONTHLY SUPPORT GROUP MEETINGS ARE OFFERED TO BRING EDUCATION AND EXPERIENCE SHARING.
- EQUIPMENT LOAN PROGRAM: FIXED DONATED EQUIPMENT, PURCHASES OF NEW EQUIPMENT AND REPAIR PART.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on June 15, 2023 for not filing returns for three years, and reinstated on September 15, 2023.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since April 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 21, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.