Where Does $100 to ALS Go (2018)?
The ALS Association (ALSA) was chugging along raising about $20-25 million a year (with a $20 million endowment) when the Ice Challenge video went viral a few years ago (2014) and brought in $115 million in donations to the organization. But before we talk about what ALS did with the revenue windfall, it is important to know that ALS is a progressive disease that effects nerve cells in the brain and the spinal cord. Motor neurons from the brain reach muscles through the spinal cord. In patients with ALS, the motor neurons die so the brain cannot send communication to the muscles to move, leading to paralysis and death. Read more 
Executive Compensation at the Henry Ford Health System (2017)
The Henry Ford Health System (HFHS) is a 501 (c) (3) non-profit healthcare organization with eight hospitals, numerous medical centers and one of the nation’s largest group practices, the Henry Ford Medical Group with more than 1,200 physicians practicing in over 40 specialties. With more than 30,000 employees, HFHS is one of the largest employers in the Detroit metro area.
The most recent IRS Form 990 (2017) reports HFHS spends less than the organization receives (in 2017, the organization reported $3 billion in revenue but spent just under $2.9 billion in revenue leaving $100 million added to the fund assets, which had a net fund balance at year-end of $918 million, up from $766 million at the beginning of the year). As with most health care systems, there are numerous non-profits (foundations and other organizations) that are affiliated with HFHS. This post addresses the primary organization, HFHS. Read more
Executive Compensation at the American Humane Association (2018)
The American Humane Association (AHA) is a charitable non-profit 501 (c) 3 that paid nearly $600,000 in compensation to its Chief Executive Officer, Robin Ganzert AND paid for first class domestic travel for her and the board members (there are 14) in 2018-2019.
AHA is a tax-exempt organization that raised $19 million ($12 million in contributions, $4 million from certifications – movie and television sets, farms, and slaughterhouses, $2 million in royalties, and $1 million from broadcast rights and event fees) in 2018-2019 and whose net fund assets were $18 million at year-end. Read more
Where Does $100 to the American Humane Association (AHA) Go (2018)?
The American Humane Association (AHA) is a Washington, DC-based non-profit 501 (c) 3 whose “No Animals Were Harmed” certification program in film and television is well-known in the entertainment industry. In addition, AHA certifies zoos, aquariums, conservation centers, and humane treatment in food production (farms, slaughterhouses, etc), awards grants, donates goods, and participates in other program services. How the AHA “ensures the safety, welfare, and well-being of animals” in slaughterhouses is not clear.
A relatively small organization by non-profit standards, AHA raised $19 million in 2018-2019 (the organization’s calendar year is July 1, 2018 – June 30, 2019) which primarily came from four sources:
- Contributions, Gifts, and Grants: $12 million
- Certifications: $4 million
- Royalties: $2 million
- Broadcast Rights and Event Fees: $1 million
However, it is important to point out that the largest contributor to AHA has been the Screen Actor’s Guild, an organization in the very industry that seeks to obtain certifications on the treatment of animals on television and movie sets from AHA. How does this not represent a conflict of interest? Read more
How Membership Dues Are Spent at the NRA (2018)
When most people think of the NRA they think of the National Rifle Association of America and the Second Amendment (“A well regulated Militia, being necessary to the security of a free State, the right of the people to keep and bear Arms, shall not be infringed”) but there are six separate non-profits that comprise the NRA:
- NRA (National Rifle Association of America): 501 (c)(4)
- NRA Foundation, Inc.: 501 (c)(3)
- NRA Freedom Action Foundation: 501 (c)(3)
- NRA Civil Rights Defense Fund: 501 (c)(3)
- NRA Special Contribution Fund: 501 (c) (3)
- NRA Political Victory Fund: PAC Section 527
Executive Compensation at Northwell Health
Northwell Health is New York’s largest healthcare provider with 23 hospitals and 750 outpatient facilities with more than 68,000 employees across the network (which includes many organizations).
The focus of this post is on the executive compensation of Northwell Healthcare, Inc., a non-profit, tax-exempt 501 (c) (3) based in Westbury, New York with 6,929 employees who were compensated $543 million in 2017, which equates to an average compensation of $78,400.
1,302 employees received more than $100,000 in compensation with the 23 most highly compensated employees reported (from the Form 990 submitted to the IRS for 2017) to be: Read more
Executive Compensation at Intermountain Healthcare (2017)
Intermountain Healthcare refers to a large healthcare system (22 hospitals and nearly 200 clinics) based in Salt Lake City, Utah. Although there are numerous non-profits under the Intermountain Healthcare system, the primary entities include IHC Health Services, Inc. and the Intermountain Healthcare Foundation, Inc. – both of whom operate out of the same office.
In short, IHC Health Services, Inc. reported $6 billion in revenue in 2017. Expenses were $5.5 billion (including $277 million in depreciation) which helped the organization (along with nearly $400 million in net unrealized gains on investments) to increase the general fund (or net fund assets) by nearly $1 billion in 2017 from $5.6 billion to $6.5 billion.
In 2017, IHC Health Services, Inc. employed 44,323 individuals who were compensated nearly $2.8 billion, which equates to an average compensation of $63,200.
4,209 employees received more than $100,000 in compensation with the 28 most highly compensated employees listed below: Read more
Executive Compensation at the Greater New York Hospital Association
Listening to Andrew Cuomo, the governor of New York, talk about the logistic nightmare of working with hospitals in the greater New York area made me curious to know more.
At the core of the problem is a hospital system where there are 2 types of hospitals: public (which tend to be more overwhelmed right now) and private. These two separate hospital systems don’t generally work together since public hospitals are tax-exempt while private hospitals are driven by profitability.
Although public hospitals are usually referred to as non-profit hospitals, the words “non-profit” refer to their tax exempt status, not a propensity to avoid making a profit. A non-profit can report a profit; they just don’t pay taxes on the profit. Instead, the profit is treated as an addition to the general fund or what many people refer to as the endowment. In a non-profit, the wealth stays in the organization for the ultimate benefit of those served while in a for-profit, the wealth is shared by the owners or shareholders. Read more
Executive Compensation at Dairy Management Inc (DMI) 2017
Dairy Management Inc (DMI) is the big organization that most people haven’t heard of because unless you’re a dairy farmer, work in the dairy industry, or work in the corporate offices of Pizza Hut, Taco Bell, or KFC, you would have no reason to know that this non-profit, tax-exempt 501 (c) (6) is the most powerful non-profit dairy organization in the country.
Considered a “check-off” program authorized by Congress but responsible to their members, DMI’s mission is to increase consumption of dairy products by finding more ways to get dairy products to the public including assisting fast food companies with menu items. Read more
Where Does Revenue to Dairy Management Inc (DMI) Go?
Dairy Management Inc (DMI) is a non-profit, tax-exempt 501 (c) (6) whose purpose is to promote dairy products in order to increase consumption of dairy products. Funded by a mandate by Congress, DMI is what is referred to as a “check off program” where all producers have to contribute funds for the good of the industry. Dairy farmers are required to contribute 15 cents per 100 pounds (foreign dairy farmers are required to contribute 7.5 cents per 100 pounds) which equates to about 1.5 cents per gallon of milk.
In 2017, DMI reported total revenue of $155 million, most of which came from program and core funding revenue. Expenses were $155 million and were categorized as follows: Read more
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