Skip to content

Archive for

30
Apr

Where Does $100 to JDRF Go (2021)

JDRF (Juvenile Diabetes Research Foundation) claims to be the “leading global organization funding Type 1 diabetes research” which would appear to mean that JDRF is either awarding most revenue raised to research grants or conducting the research themselves, neither of which seems to be the case.

So, if you donated $100 to JDRF in 2021, how were those dollars spent?  The short answer is that that only $13 was awarded in grants and $2 in outreach fees, about $34 was used to compensate employees, pay office expenses, fees and advertising and promotion costs, and about $50 was allocated to the general fund (think savings account as JDRF appears to be more focused on growing their endowment than allocating funds to research). Read more »

28
Apr

Executive Compensation at Save the Children (2021)

Save the Children – the Fairfield, Connecticut-based non-profit in the US – is formally known as Save The Children Federation, Inc. and is part of the Save the Children Alliance (a group of 30 Save the Children groups throughout the world that also support Save the Children International).  Established in 1932, Save the Children is a 501 (c) (3) and one of the most well-known charities in the world.

There are 34 voting members (trustees) of the governing body (Save The Children Federation, Inc), 33 of whom are independent, although the Form 990 lists 38 (which appears to be due to timing differences), of whom 21 are female and 17 are male (note:  The Form 990 does not disclose gender; determinations were made based on name and google searches). Read more »

26
Apr

Where Does $100 to Save the Children Go (2021)?

The Save the Children Fund is one of the most recognizable charitable organizations in the world. Established more than a hundred years ago in 1919, the organization is legally known as Save the Children Federation, Inc. in the United States, but is often simply referred to as “Save the Children.”

On the Save the Children website (www.savethechildren.org), the organization reports that “85% of all expenditures went to program services” with the key word being “expenditures.”  Expenses are normally analyzed as a percentage of revenue, not as a percentage of total expenditures because both parts of the equation – revenue and expenses – are important to understand how an organization is operating. Without revenue, it doesn’t matter how much of an organization’s expenditures were spent in a single category.  Both sides of the equation have to be considered. Read more »

24
Apr

Executive Compensation at Scripps Health (2021)

Scripps Health is a non-profit, tax-exempt 501 (c) (3) healthcare provider that includes hospitals (4), clinics, medical centers, urgent care facilities, walk-in clinics, hospice care, surgery centers, specialty care centers and health plans. Although “Scripps Health” often refers to an entire healthcare system, it is important to point out that Scripps Health consists of many organizations – both non-profit and for-profit.

The executive compensation reported on the Form 990 (2020 for the year ending September 30, 2021) for “Scripps Health,” the non-profit, tax-exempt 501 (c) (3) – a single entity – is the subject of this post. Governed by 14 voting members (trustees) of a  board, 13 of whom are independent, board composition is 10 males and 4 females (note: the Form 990 does not report gender; determinations were made based on name and google searches). Read more »

22
Apr

Executive Compensation at the YMCA (2021)

The YMCA (Young Men’s Christian Association) is a worldwide (119 countries) organization based in Geneva, Switzerland (World Alliance of the YMCA). Within the United States, there are approximately 2,560 YMCA’s serving 10,000 communities that rely on the YMCA of the USA (that is also known as the National Council of YMCA’s of the USA) that in turn relies on The World Alliance of the YMCA).  In the most simplistic terms, the YMCA is organized as follows:

World Alliance of the YMCA

125 National Associations (including The YMCA of the USA/National Council of YMCA’s of the USA)

Alliances (typically geographic) and Local Chapters (including 2,700 YMCA’s in the USA) Read more »

20
Apr

Where Does $100 to the YMCA Go (2021)?

If you donated $100 to the YMCA in 2021, how was that $100 spent? The answer depends on whether the donation was made to one of the local chapters (there are about 2,700 in the US) or to the YMCA of the USA (which is legally known as the National Council of YMCA’s of the USA) and is the parent organization in the US (that seeks to strengthen local YMCA”s through grants and program support) or the World Alliance of the YMCA (the parent organization of the 119 countries in the world that have YMCA’s), based in Geneva, Switzerland.  For the purposes of this post, let’s assume the donation was made to the YMCA of the USA (because each of those local chapters is a separate 501 (c) 3 that files its own IRS Form 990 so the answer could have 2,700 different answers).

The short answer is that $30 out of every $100 was spent on staff and organization expenses while $35 out of every $100 was spent on grants and fees for services that primarily supported program services.  The remaining $35 out of every $100 was put in the general fund (think savings account).

Read more »

18
Apr

Executive Compensation at the International Fellowship of Christians and Jews (2021)

The International Fellowship of Christians and Jews (IFCJ) is a tax-exempt, non-profit 501 (c) 3 founded by a rabbi in 1983 as a way to “bless Israel and the Jewish people around the world with humanitarian care and life-saving aid” while “building bridges between Christians and Jews.”

There are 8 independent voting members (directors) of the governing body, although 9 are listed on the most recent Form 990 (2021) which appears to be due to timing differences. 7 of the 9 (78%) directors listed are male while 2 (22%) are female (note:  the Form 990 does not report gender; determinations were made based on name and google searches). Read more »

16
Apr

How Revenue is Spent at the International Fellowship of Christians and Jews (2021)

The International Fellowship of Christians and Jews (IFCJ) is a tax-exempt, non-profit 501 (c) 3 founded by a rabbi in 1983 as a way to “bless Israel and the Jewish people around the world with humanitarian care and life-saving aid” while “building bridges between Christians and Jews.”

How is revenue spent at IFCJ?  The short answer is that about half of revenue is spent on grants to Jewish organizations – in the US and in Israel – while the other half is spent on fundraising, printing and postage, television and radio airtime, staff compensation, fees for services, office-related expenses, and travel.  For more detail, read on. Read more »

14
Apr

Executive Compensation at the American Hospital Association (2021)

The American Hospital Association (AHA) is a trade organization that is a tax-exempt non-profit 501 (c) (6) that represents and works on behalf of its members (hospitals/owners of hospitals) to advocate their positions to government entities (i.e. Congress, Senate, etc) and provide education and assistance to its members.

In 2021, the AHA raised $129 million (compared to $120 million in 2020, $143 million in 2019 and  $134 million in 2018) primarily through membership dues, education and licensing) and spent $116 million  (not including $3 million in depreciation), with unspent revenue allocated to the fund balance.  With nearly $300 million in net fund assets, the organization reported about $34 million in unrealized gains on investments.

Based in Chicago, Illinois, the AHA has 426 employees who were compensated $71 million in 2021 which equates to an average compensation of $167,000.  However, only 209 employees received more than $100,000 in compensation which means a smaller amount of employees received significant higher compensation.  The 18 most highly compensated employees were compensated $15 million and were reported to be: Read more »

12
Apr

Executive Compensation at the Academy of Nutrition and Dietetics

The Academy of Nutrition and Dietetics (AND) is a tax-exempt, non-profit 501 (c) 6 – a trade association – for food and nutrition specialists.  Claiming to be “your source for science-based food and nutrition information, AND has been in the news recently for “making millions from junk food makers” by investing in food stocks (i.e. Pepsi), and from accepting donations from junk food, sugar and soda makers (i.e. Coca-Cola, Kellogg, Hershey, Nestle, and Conagra). Professional nutrition specialists partnering with processed food companies does not fare well on the national stage with the public who looks to the organization for unbiased and science-based advice. Read more »