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Posts from the ‘Non-Profits’ Category


Where Does $100 to the American Lung Association Go? (2020)

The American Lung Association (ALA) was established more than 100 years ago (1918) initially to fight tuberculosis but expanded its mission to improve lung health and preventing lung disease through research, education, and advocacy.

There are 17 independent voting members (directors) of the governing body although there are 19 listed on the Form 990 which appears to be due to timing differences.  12 of the 19 (63%) are male while 7 of the 19 (37%) are female.

Specifically, ALA works to “defeat” lung cancer, “improve” the air we breathe, “reduce” the burden of lung disease on individuals and families, and “eliminate” tobacco use and tobacco-related diseases. To do this, the organization relies on staff (774 people) so the organization is a non-profit (a 501 (c) (3)) that provides services more than a grant maker (ALA made $12 million in grants in 2020) who provides funding for research or program assistance. Read more »


Executive Compensation at Centura Health (2020)

Centura Health is a tax-exempt, non-profit 501 (c) 3 healthcare provider based in Centennial, Colorado.  With 17 hospitals, 14 affiliate hospitals, and hundreds of other healthcare providers (clinics, practices, etc), Centura Health is a faith-based organization with more than 21,000 employees.

This post addresses the executive compensation at the Centura Health Corporation (CHC) – an organization that has two members: Portercare Adventist Health System (a Florida not-for-profit corporation) and Catholic Health Initiatives Colorado (a not-for-profit Colorado corporation)  – that provides overall management of the healthcare system.  There are 10 voting members of the governing party, 9 of whom are independent; 9 of the board members are male while 1 is a female. Read more »


Executive Compensation at Memorial Hermann Health (2020)

Memorial Hermann Health System (MHHS) is a Houston-based tax-exempt, non-profit healthcare provider with more than 29,000 employees and 6,000 physicians that serve in 17 hospitals (14 that the organization owns and 3 in which they have joint ventures) and nearly 300 care delivery sites in the Houston, Texas metropolitan area.

MHHS consists of many organizations (non-profits, corporations, trusts, and partnerships) but for the purpose of this post, the executive compensation reported on MHHS – a 501 (c) (3) – is addressed. Read more »


Executive Compensation at the National Association of Realtors (2019)

The National Association of Realtors (NAR) is the largest professional trade association in the US. A non-profit tax-exempt 501 (c) (6) based in Chicago, Illinois, NAR represents 1.4 million members who belong to one or more of the 1,200 associations/boards and 54 state or territory associations.  Members can be residential or commercial brokers, sales people, property managers, real estate appraisers, counselors and others who work in the real estate industry.

NAR functions as a self regulatory agency, a lobbying organization, and as a provider of accreditation and certification of designations. Read more »


Executive Compensation at Mass General Brigham (2020)

Mass General Brigham (formerly known as Partners HealthCare) is a non-profit, tax-exempt healthcare provider with 16 member institutions that include hospitals (14), medical centers, urgent and emergency care facilities, community health centers, physician and rehabilitation networks, a teaching organization, health insurance plan, and more in the Boston area who changed its name to Mass General Brigham (taking the name of two premier hospitals: Massachusetts General and Brigham and Women’s) in November, 2019.

With an estimated 78,000 employees (including 6,500 physicians and 9,100 registered nurses), Mass General Brigham is the largest private employer and healthcare provider in Massachusetts. The Mass General Brigham healthcare network has dozens of related and affiliated tax-exempt organizations and several taxable as a corporation, partnership, or trust (see Schedule R of the Form 990’s). Read more »


Executive Compensation at the National Geographic Society (2020)

When we think of the National Geographic Society (NGS), we often think of the magazine, which according to my childhood friends, was the first magazine they could look through to see naked people. But, the National Geographic Society is so much more than just the magazine. In their own words, they “identify and invest in an international community of explorers:  leading scientists, educators, storytellers, conservationists, technologists, and many other change makers who help us define some of the critical challenges of our time….”

The NGS is a tax-exempt non-profit 501 (c) 3 organization based in Washington, DC that primarily relies on investment income (gains on the sale of investments, dividends, interest, etc), royalties, and contributions for revenue.  With $1.6 billion in net assets, NGS has the ability to rely on these resources to keep their programs going when contributions, gifts, and grants (roughly $20-$30 million annually) are not enough, and when revenue greatly decreases due to unforeseen circumstances, like the pandemic in 2020. Read more »


Executive Compensation at St Jude (2021)

When people think of St. Jude’s, they often associate the organization with the children’s research hospital but St Jude’s is actually two organizations:

  • St. Jude Children’s Research Hospital (St Jude): the 77-bed children’s hospital that provides research and medical care; and
  • American Lebanese Syrian Associated Charities (ALSAC): the fundraising arm; an organization that exists to raise funds for St. Jude’s

Although most non-profits do not separate fundraising from services, St. Jude’s does, so both organizations need to be analyzed because St. Jude’s relies on ALSAC for the majority of it’s revenue and has a beneficial interest in the organization. Read more »


Where Does $100 to St Jude Go (2021)?

St. Jude’s is one of the most popular non-profit organizations in the country because the charity’s mission appeals to donors:  they treat and help children with cancer and other life threatening illnesses. But, before making donations, donors should understand where revenue is spent and that St. Jude’s is actually two organizations:

  • St. Jude Children’s Research Hospital, Inc. (St. Jude) – the 77-bed hospital and research center
  • American Lebanese Syrian Associated Charities  (ALSAC) – the fundraiser

ALSAC  “exists for the sole purpose of raising funds and building awareness to support the current and future needs of St. Jude Children’s Research Hospital, Inc” while St. Jude engages in research and provides care and services to sick children and their families.

St. Jude has a beneficial interest in the assets of ALSAC but the organizations are separate non-profit 501 (c)(3) entities with specific functions: ALSAC raises funds while St. Jude does the research and provides the treatment.

So, where does a $100 donation go?  The quick answer is that $42 went to the hospital (although they only spent $34 of that $42 putting the remaining $8 in savings), $26 to organization fundraising expenses, and $32 into savings.  For more detail, read on.

Read more »


Executive Compensation at the Aircraft Owners and Pilots Association (AOPA)

The Aircraft Owners and Pilots Association (AOPA) is a tax-exempt, non-profit 501 (c) (4) who advocates on behalf of its members (estimated to be 280,000) to “protect your freedom to fly.”  Based in Frederick, Maryland, AOPA has 12 voting members (trustees), 11 of whom are independent, in its governing body, 11 of whom are male and 1 is a female.

AOPA reported the following key information on the Form 990 (2020): Read more »


Executive Compensation at the International Air Transport Association (IATA)

The International Air Transport Association (IATA) is a trade association for the world’s airlines, representing nearly 300 airlines or about 85% of total air traffic.  A tax-exempt, non-profit 501 (c) (6), IATA is based in Washington, DC with 9 independent voting members (directors) of the governing body (Board of Governors, all of whom are male.

IATA is also known as Airlines For America and A4A. Read more »