As I've mentioned before, there's books on this subject. The Charity Navigator rating is rather limited since it is largely based on a review of their IRS Form 990. A good fundraising event, which is a very inefficient way to raise funds, generates about a 75% profit for program. Nothing against ALS in particular, but given the size of many of these groups, they should do much better than 80%. Since so many of them don't, they essentially get a free pass from Charity Navigator. A good small nonprofit will often have a percentage in the upper 80s.