American Health Law Association

Analysis

American Health Law Association is a registered charity in United States, based in Washington, DC. It received its IRS tax-exemption ruling in December 1973, 53 years ago. The IRS classifies it as a publicly supported organisation (gross receipts test) under section 501(c)(3), and contributions to it are listed as tax-deductible.

In the financial year ending May 2023, American Health Law Association reported income of $9.5m and spending of $12.8m, spending 134% of what it took in. Across the 5 years on record, from May 2019 to May 2023, income fell from $14.6m to $9.5m (-35%), an average of -10% a year. The sharpest change came in the year to May 2021, when income dropped by 33%. Over the whole period it spent 110% of the income it received.

Among 72,936 United States charities whose main cause is other charitable purposes and that reported income, American Health Law Association sits at the 95th percentile: it is larger than about 95% of them. Against every charity in United States with reported income it ranks in the 95th percentile, and in the 87th percentile within DC. Charities of a similar size with the same main cause include Wacosa ($9.5m), Young Mens Christian Association of Northwestern Dupage County ($9.5m) and Adopt-A-Family of the Palm Beaches Inc ($9.5m).

On its Form 990 for the period ending May 2023, revenue came from contributions and grants 1.4% and program service revenue 88% of the total. Compensation of current officers, directors and key employees was $1.4m (11% of expenses). Other salaries and wages came to $3.9m. At year end it held assets of $23.8m against liabilities of $13.5m, net assets of $10.3m. It reported 53 employees.

Data notes from the register: Spending has exceeded income in each of the last three reported years, so the charity has been drawing on reserves or other funds.