Nonprofit · EIN 26-0163120
JOE MARTIN ALS FOUNDATION
Tax-exempt · CHARLOTTE, NC 28202
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $666,450 | $489,194 | $177,256 | $1,298,212 | $10,371 | $1,287,841 |
| December 31, 2024 | 990 (amended) | $520,734 | $475,115 | $45,619 | $1,014,868 | $7,217 | $1,007,651 |
| December 31, 2023 | 990 | $428,645 | $469,143 | -$40,498 | $893,299 | $5,013 | $888,286 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $391,706
- Program service revenue
- $0
- Investment income
- $21,043
- Net income from fundraising events
- $253,092
- Other revenue
- $253,701
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $100,000
- Other salaries and wages
- $181,037
- Salaries, compensation and benefits (total)
- $303,115
- Professional fundraising fees
- $0
- Accounting fees
- $3,284
- Program services (functional)
- $395,236
- Management and general (functional)
- $57,293
- Fundraising (functional)
- $36,665
Balance sheet and other
- Total assets, start of year
- $1,014,868
- Total assets, end of year
- $1,298,212
- Total liabilities, end of year
- $10,371
- Net assets, end of year
- $1,287,841
- Land, buildings and equipment
- $11,757
- Net assets without donor restrictions
- $1,287,841
- Gross receipts
- $743,048
- Employees
- 9
- Volunteers
- 75
- Year formed
- 2007
- State of legal domicile
- NC
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Neil Cottrell | President Officer | 40 | $100,000 |
| Pat Martin | Director Trustee or director | 5 | $0 |
| Liz Burgess | Director Trustee or director | 5 | $0 |
| Claudia Ramirez Tate | Director Trustee or director | 5 | $0 |
| Sara Slone | Director Trustee or director | 5 | $0 |
| Robbie Howell | Director Trustee or director | 5 | $0 |
| Aaron Putnam | Director Trustee or director | 5 | $0 |
| Greg Burson | Director Trustee or director | 5 | $0 |
| Betsy Liles | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Neil Cottrell | President Officer | 40 | $100,000 |
| Sandra Bobbitt | Chairman Trustee or director, Officer | 5 | $0 |
| Pat Martin | Director Trustee or director | 5 | $0 |
| Jennifer Yoxtheimer | Director Trustee or director | 5 | $0 |
| Claudia Ramirez Tate | Director Trustee or director | 5 | $0 |
| Theresa Kletch | Treasurer Trustee or director, Officer | 5 | $0 |
| Sara Slone | Director Trustee or director | 5 | $0 |
| Robbie Howell | Director Trustee or director | 5 | $0 |
| Aaron Putnam | Director Trustee or director | 5 | $0 |
| Greg Burson | Director Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Neill Cottrell | President | 40 | $100,000 |
| Sandra Bobbitt | Chairman Trustee or director, Officer | 5 | $0 |
| Pat Martin | Director Trustee or director | 5 | $0 |
| Jennifer Yoxtheimer | Director Trustee or director | 5 | $0 |
| Claudia Tate | Director Trustee or director | 5 | $0 |
| Theresa Kletch | Treasurer Trustee or director, Officer | 5 | $0 |
| Sara Slone | Director Trustee or director | 5 | $0 |
| Robbie Howell | Director Trustee or director | 5 | $0 |
| Aaron Putnam | Director Trustee or director | 5 | $0 |
| Greg Burson | Director Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 100 N TRYON ST STE 3420, CHARLOTTE, NC 28202-4007
- In care of
- % NEIL COTTRELL
- Principal officer (990 for 2025)
- Neil Cottrell, 100 N Tryon Street 3420, Charlotte, NC 28202
- Signed the 990
- Neil Cottrell, President
- Phone
- (704) 332-1929
- Return prepared by
- Attolero
Mission
The purpose of the Foundation is to provide service to individuals living with Amyotrophic Lateral Sclerosis ALS, also called Lou Gehrig's disease, and their families by providing homecare aides who will i assist ALS patients with daily living activities such as getting in and out of bed, eating, showering and dressing for the day ii provide exercise sessions designed to improve blood circulation, reduce swelling, prevent contracture, blood clots and the loss of bone density iii respite care to provide family members of ALS patients the opportunity to attend to their own needs iv train family members and ALS patients to use various equipment and devices designed to enable ALS patients to communicate v loan assistive devices to ALS patients vi provide transportation for ALS patients vii provide ALS patients and their families assistance with travel planning and other activities that become much more difficult when a family member has ALS. The Foundation provides these services without c
Program accomplishments
- Respite Care - The Joe Martin ALS Foundation provides respite care at no cost for ALS patients. This includes getting patients out of bed, dressing, bathing, eating and starting a productive day. Respite care relieves the patient's family members of these responsibilities and allows the primary caregivers to take a break or attend to their own needs. The average number of families served for the year is 18 per week, with 6 hours per week for each family. Therefore, approximately 5,616 hours of respite care was provided at no cost to ALS patients.Expenses $283,705
- Other Program Services/Joe's CampExpenses $47,315
- Therapy Sessions - Poor blood circulation, kidney stones, edema, and contracture are just a few of the problems associated with paralysis. The progression of ALS leads to paralysis, but range of motion ROM, standing sessions, and exercise can prevent these problems and help maintain mobility for as long as possible. These therapies are provided in the patient's home. The average number therapy sessions per week for the year were 36, at one hour per session. Therefore, approximately 1,872 hours of therapy was provided at no cost to ALS patients.Expenses $38,980
- Client Transportation - Many of the Foundation's clients do not own wheelchair accessible transportation. The Foundation owns and maintains a wheelchair accessible van to transport ALS patients to doctor appointments, ALS clinic days, to high school graduations, family reunions, and trips to get out of the house. The van was used for 81 of these events for an average of 15 miles per event. Employee hours, gas, and maintenance are included in the cost of this service at no charge to the ALS patients.Expenses $22,154
- Education Services - The Joe Martin ALS Foundation provides ALS caregiver education and training. We promote safe methods and techniques to keep both the person with ALS and their caregiver safe. We also raise ALS awareness and educate the public about Lou Gehrig's disease and advocate to improve quality of life for families fighting ALS.Expenses $3,082
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0163120
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Voluntary health associations and medical disciplines (G12)
- Assets (IRS master file)
- $1,298,212
- Income (IRS master file)
- $743,048
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $666,450 | $489,194 | $1,298,212 | XML |
| 990 | December 2024 | $520,734 | $475,115 | $1,014,868 | XML |
| 990 | December 2023 | $428,645 | $469,143 | $893,299 | XML |
| 990 | December 2022 | $451,741 | $442,297 | $852,397 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0163120).
Questions about JOE MARTIN ALS FOUNDATION
- What is the EIN of JOE MARTIN ALS FOUNDATION?
- The employer identification number (EIN) of JOE MARTIN ALS FOUNDATION is 26-0163120.
- Is JOE MARTIN ALS FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to JOE MARTIN ALS FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does JOE MARTIN ALS FOUNDATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of JOE MARTIN ALS FOUNDATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did JOE MARTIN ALS FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of JOE MARTIN ALS FOUNDATION?
- The 990 for the year ended December 31, 2025 names Neil Cottrell.
- Who are the officers and directors of JOE MARTIN ALS FOUNDATION?
- The 990 for the year ended December 31, 2025 lists 9 people; 1 received compensation from the organization, the highest $100,000 (Neil Cottrell, President).
- How much revenue does JOE MARTIN ALS FOUNDATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $666,450, expenses of $489,194 and total assets of $1,298,212 at year end.
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All nonprofits in CHARLOTTE · North Carolina · Voluntary health associations and medical disciplines