Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 6,782,864 | 5,799,860 | 4,896,417 | 5,097,517 | 2,042,897 | 24,619,555 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf .... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 6,782,864 | 5,799,860 | 4,896,417 | 5,097,517 | 2,042,897 | 24,619,555 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f) .. | 1,312,585 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 23,306,970 | |||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 6,782,864 | 5,799,860 | 4,896,417 | 5,097,517 | 2,042,897 | 24,619,555 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 54,832 | 92,900 | 249,077 | 357,056 | 61,208 | 815,073 |
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 113,635 | 49,115 | 28,655 | 64,535 | 12,368 | 268,308 |
| 11 | Total support. Add lines 7 through 10 | 25,702,936 | |||||
Calendar year (or fiscal
year beginning in) ![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year
(or fiscal year beginning in)
![]() |
(a) 2020 | (b) 2021 | (c) 2022 | (d) 2023 | (e) 2024 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included on line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 0.015 of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by 0.035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | 1 | |
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
2 | |
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | 3 | |
| 4 Amounts paid to acquire exempt-use assets | 4 | |
| 5 Qualified set-aside amounts (prior IRS approval required - provide details in Part VI) | 5 | |
| 6 Other distributions (describe in Part VI). See instructions | 6 | |
| 7Total annual distributions. Add lines 1 through 6. | 7 | |
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
8 | |
| 9 Distributable amount for 2024 from Section C, line 6 | 9 | |
| 10 Line 8 amount divided by Line 9 amount | 10 | |
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2024 |
(iii) Distributable Amount for 2024 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2024 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2024 (reasonable cause required-- explain in Part VI).
See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2024: | ||||
| a From 2019....... | ||||
| b From 2020....... | ||||
| c From 2021....... | ||||
| d From 2022....... | ||||
| e From 2023....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2024 distributable amount | ||||
|
i
Carryover from 2019 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from line 3f. | ||||
| 4Distributions for 2024 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2024 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from line 4. | ||||
|
5
Remaining underdistributions for years prior to 2024, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
6
Remaining underdistributions for 2024. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
||||
|
7 Excess distributions carryover to 2025. Add lines 3j and 4c. |
||||
| 8 Breakdown of line 7: | ||||
| a Excess from 2020..... | ||||
| b Excess from 2021..... | ||||
| c Excess from 2022..... | ||||
| d Excess from 2023..... | ||||
| e Excess from 2024..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Line 10 Other Income | DESCRIPTION - OTHER INCOME, COLUMN A - 113635.0, COLUMN B - 49115.0, COLUMN C - 28655.0, COLUMN D - 64535.0, COLUMN E - 12368.0, COLUMN F - 268308.0; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |
| Return Reference | Explanation |
|---|---|
| Form 990, Part III, Line 4a COMMUNITY SERVICE | COMMUNITY SERVICE: ALF conducts important advocacy work on behalf of the patient community, actively raising awareness of legislation affecting the liver community. Began introductory outreach to the 119th Congress. Created a Health Policy Round-Up blog which highlights health policy news. Sent a Medicaid Action Alert to ensure no cuts to Medicaid liver patients. Planned Liver Life Advocacy Summit scheduled for late April. Sent letters to the Centers for Medicare and Medicaid Services regarding their proposed rule on anti-obesity medication coverage. Participated in a Rare Disease Day panel discussion. |
| Form 990, Part III, Line 4b PATIENT SUPPORT | PATIENT SUPPORT: ALF provides much needed support through numerous programs geared to liver patients and their caregivers. Administered Caring Connections, ALF's Peer-to-Peer support program. Held national support group meetings facilitated by trained social workers. Provided support for biliary atresia families through the Bili the Brave program involving 25 national children's hospitals. Planned the launch of ALF's national non-directed living liver donor transplant registry. Launched a liver website microsite to host clinical trial-related content including educational information for patients and caregivers, and a clinical trials finder tool to help match patients with available clinical trials. Encouraged patient engagement with the American Liver Foundation Patient Registry that has attracted 804 participants to date and is being translated into Spanish. |
| Form 990, Part III, Line 4c PUBLIC AND PATIENT EDUCATION | PUBLIC AND PATIENT EDUCATION: Through ALF's signature public health campaign, Think Liver Think Life, made great progress in raising awareness of fatty liver disease. Expanded to 30 states; signed 65 MOUs with free and charitable clinics, FQHCs, and health departments. Screened at 29 community events nationwide. Distributed 2,775 Hep C tests through clinics. Executed 14,000 Think Liver Think Life online quizzes since program inception, with more than 1.75 million people learning about their liver health. ALF focuses on creating impactful national partnerships to provide public and patient education. Executed national agreement with the Veterans Administration to provide liver education and support to veterans including liver videos, liver website microsite, liver webinars and YouTube channel. Launched a national partnership with Walgreens to educate the community on fatty liver disease through the creation of multiple webinars. Published an ALF blog for the National Health Council's Black History Month series. Worked with UPMC to create, produce and promote a new three-part educational webinar series on liver transplant. Raising national public awareness of liver disease is a priority for ALF. Appeared on the nationally televised Tamron Hall Show, featuring a prominent ALF family. Launched the Educated Patient series featuring Q&A and Recipes, working with MJH Life Sciences. Secured media stories in MedPage Today, Everyday Health, and SRN News. Executed public education campaigns including diseases of the liver, hepatitis, liver disease diets, MASLD/MASH. Released 11 videos including presentations about liver cancer, pediatric liver disease, COVID liver update, and several patient testimonials for ALF patient registry. |
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ 133,862 including grants of $) PROFESSIONAL EDUCATION Issued monthly liver newsletter, Healthcare Connections, to over 3,000 medical professionals. Launched first comprehensive educational program for the primary care community on MASH, utilizing a national platform Project Echo. Conducted 2025 Liver Health Poster Competition with liver medical professionals and liver fellows. Engaged medical experts to execute the following tasks: fact sheet content development and/or review; Spanish translation; connections with expert topic medical presenters; support group leadership; recruitment of early career professionals; medical expert champions for events; medical expert KOLs for committees; medical expert recruitment for Corporate Council meetings; and HCP recruitment for media opportunities. Engaged National Medical Visionary Team, an advisory group that meets on a regular basis to explore publication content and avenues to promote ALF's public health work. Engaged medical professionals in ALF's liver disease initiative, palliative care initiative, Veterans partnership, and so much more. Launched second Student Liver Club at an academic medical center. |
| Form 990, Part III, Line 4a-4c Description of program services | (Expenses $ 91,606 including grants of $) RESEARCH American Liver Foundation (ALF) has a history of commitment to research funding dating back to 1979. In 2023 with the approval of ALF's National Board of Directors, ALF established a dedicated Research Department led by an experienced PhD. Growth has been exponential in terms of meaningful pilot research grant opportunities for experienced researchers and grant awards to support the pipeline of early career researchers. The ALF Research Program was promoted at the annual AASLD (American Association for the Study of Liver Diseases) Liver Meeting through interactions with a variety of stakeholders, including academic researchers, industry partners, patients, and other non-profit organizations. |
| Form 990, Part VI, Line 11b Review of form 990 by governing body | A DRAFT OF THE FORM 990 IS SENT TO THE FINANCE COMMITTEE FOR REVIEW AND COMMENTS IN THE MONTHLY MEETING PRIOR TO FILING. IN ADDITION, A DRAFT OF THE FORM 990 IS ALSO SENT TO EACH BOARD MEMBER FOR DISCUSSION. AFTER QUESTIONS AND COMMENTS ARE ADDRESSED AND THE FORM 990 IS APPROVED, IT IS READY FOR FILING. |
| Form 990, Part VI, Line 12c Conflict of interest policy | ANNUALLY, OUR CONFLICT OF INTEREST FORM IS COMPLETED BY OFFICERS AND DIRECTORS. THE FORM MUST INDICATE ANY POSSIBLE CONFLICTS OF INTEREST AND IS SIGNED BY ALL OFFICERS AND DIRECTORS. WHEN ANY SUCH CONFLICT OF INTEREST IS RELEVANT TO A MATTER REQUIRING ACTION BY THE BOARD, THE INTERESTED PERSON SHALL CALL IT TO THE ATTENTION OF THE BOARD AND SUCH PERSON SHALL NOT VOTE ON THE MATTER. MOREOVER, THE PERSON HAVING A CONFLICT SHALL RETIRE FROM THE ROOM IN WHICH THE BOARD IS MEETING AND SHALL NOT PARTICIPATE IN THE FINAL DELIBERATION OR DECISION REGARDING THE MATTER UNDER CONSIDERATION. HOWEVER, THAT PERSON SHALL PROVIDE THE BOARD WITH ANY AND ALL RELEVANT INFORMATION. THE MINUTES OF THE MEETING OF THE BOARD, SHALL REFLECT THAT THE CONFLICT OF INTEREST WAS DISCLOSED AND THAT THE INTERESTED PERSON WAS NOT PRESENT DURING THE FINAL DISCUSSION OR VOTE AND DID NOT VOTE. WHEN THERE IS A DOUBT AS TO WHETHER A CONFLICT OF INTEREST EXISTS, THE MATTER SHALL BE RESOLVED BY A VOTE OF THE BOARD. |
| Form 990, Part VI, Line 15a Process to establish compensation of top management official | CEO COMPENSATION IS DETERMINED BY THE NATIONAL BOARD OF DIRECTOR'S EXECUTIVE COMMITTEE AND APPROVED BY THE BOARD MEMBERS. IN DETERMINING SALARY LEVELS, THE EXECUTIVE COMMITTEE REVIEWS AN ANNUAL SALARY SURVEY OF NATIONAL VOLUNTARY HEALTH ORGANIZATIONS PREPARED FOR THE NATIONAL HEALTH COUNCIL AND REVIEWS PRIOR YEAR PERFORMANCE. CURRENT MARKET CONDITIONS AND THE FINANCIAL CONDITION OF THE AMERICAN LIVER FOUNDATION ARE ALSO CONSIDERED IN SETTING COMPENSATION. THIS REVIEW WAS LAST CONDUCTED IN 2024. |
| Form 990, Part VI, Line 15b Process to establish compensation of other employees | THE SALARY OF OFFICERS AND KEY EMPLOYEES ARE DETERMINIED BY THE CEO AND CFO BASED ON PERFORMANCE, MARKET CONDITIONS AND THE FINANCIAL CONDITION OF THE AMERICN LIVER FOUNDATION. |
| Form 990, Part VI, Line 19 Required documents available to the public | THE ANNUAL AUDIT REPORT AND FORM 990 ARE AVAILABLE VIA WWW.LIVERFOUNDATION.ORG AND FORM 1023 AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST |
| Form 990, Part IX, Line 11g Other Fees | OTHER PROFESSIONAL FEES - Total Expense: 236357, Program Service Expense: 181796, Management and General Expenses: 11184, Fundraising Expenses: 43377; |
| Software ID: | 24020961 |
| Software Version: | 2024v5.1 |