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Posts from the ‘Non-Profits’ Category

13
Nov

Where Does $100 to Compassion International Go (2018)?

Compassion International, Inc. (CI) is a Colorado Springs, Colorado based 501 (c) (3) engaged in Christian ministry to “release children from their economic, social, physical, and spiritual poverty.”  Key information (based on the information submitted on the 2018 Form 990 to the IRS) include the following:

CI raised $953 million, nearly all of which came from contributions.

Expenses totaled $933 million (including $12 million in depreciation), leaving $20 million unspent and allocated to the general fund which had $269 million (net fund balance or what some people refer to as the endowment) at year-end. Read more »

11
Nov

Executive Compensation at Compassion International (2018)

Compassion International, Inc. (CI) is a Colorado Springs, Colorado based 501 (c) (3) engaged in Christian ministry to “release children from their economic, social, physical, and spiritual poverty.”  Although CI is one of the largest US charities based in Colorado, the organization primarily operates internationally having raised $953 million in 2018 and spent $635 million ($67 out of every $100 in revenue) on grants to foreign organizations, individuals, and governments. Read more »

7
Nov

Executive Compensation at Big Brothers Big Sisters

Big Brothers Big Sisters is actually the abbreviated name of more than 250 affiliated organizations around the country. At the heart of Big Brothers Big Sisters is the national office which is named Big Brothers Big Sisters of America (BBBSA). BBBSA not only raises revenue and awards grants to the affiliates but also provides guidance, standards, training, and education to the affiliates. Therefore, the executive compensation at BBBSA is the focus of this post (However, it is important to note that each affiliate is a separate 501 (c) (3) that files a Form 990 with the IRS. Executive compensation within each affiliate is listed on the Form 990 submitted by the affiliate).

BBBSA employed 60 staff who were compensated $4.3 million, which equates to an average compensation of $72,000 in 2017 (note:  the year began July 1, 2016 and ended June 30, 2017).  8 employees received more than $100,000 in compensation with the 7 most highly compensated employees listed below: Read more »

5
Nov

Where Does $100 to Big Brothers Big Sisters Go?

Where does $100 to Big Brothers Big Sisters go?  The answer depends on whether the $100 was given to the national office, the foundation, or one of the 250 local affiliate offices.  Since the national office, referred to as Big Brothers Big Sisters of America (BBBSA), is the largest of the Big Brothers Big Sisters organizations (in terms of revenue raised), the focus of this post will be on the national office (but don’t hesitate to read the Form 990 for your local affiliate). Read more »

3
Nov

Understanding Big Brothers Big Sisters

Most people think Big Brothers Big Sisters is a nationwide organization that creates and supports mentoring relationships between children and adult volunteers but Big Brothers Big Sisters is actually more than 250 organizations organized as follows:

Big Brothers Big Sisters Foundation (BBBSF):  A 501 (c) (3), BBBSF is based in Kansas City, Missouri with a donation center that solicits, used, resalable clothing and household goods from the community to help fund the mission of the local Big Brothers Big Sisters affiliate (Big Brothers Big Sisters of Greater Kansas City). Typically, foundations affiliated with a non-profit exist to assist the national office but this foundation has only awarded one grant annually to the Kansas City affiliate. Read more »

28
Oct

Where Does $100 to Oral Roberts Ministries Go?

The Oral Roberts Ministries is legally known as the Oral Roberts Evangelistic Association (OREA) – a Tulsa, Oklahoma based non-profit 501 (c) (3) whose “evangelistic mission is to pray for healing of the whole man.”  Established in 1947 by Oral Roberts, a televangelist, OREA is now run by Oral’s son, Richard Roberts, along with his wife, Linda Salem Roberts who also appears to be known as Lindsay Roberts.

According to the most recent Form 990 (2016 for the year ending April 30, 2017): Read more »

24
Oct

Executive Compensation at the American Beverage Association

The American  Beverage Association is a Washington, DC-based non-profit 501 (c) (6) trade association representing America’s non-alcoholic beverage industry. Originally established in 1919 as the American Bottlers of Carbonated Beverages, the organization was renamed the National Soft Drink Association in 1966, when the soft drink market began growing rapidly in the USA.

In 2004, the organization’s name was changed to the American Beverage Association (ABA), which coincidently was about the time negative press was on the upswing calling out the soft drink industry for the copious amount of sugar and high fructose corn syrup in soft drinks. In subsequent years, as the government imposed taxes on these beverages siting the lack of nutritional benefits and the great cost to the consumer and the health care industry, the ABA has fought attempts by stepping up their lobbying efforts. Read more »

22
Oct

Executive Compensation at Intermountain Healthcare

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.

IHC Health Services, Inc. reported $5.6 billion in revenue in 2016. Expenses were $5.1 billion (including $263 million in depreciation) which helped the organization (along with net unrealized gains on investments) to increase the general fund (or net fund assets) by $600 million in 2016 from $5.1 billion to $5.6 billion. The increase would have been more had IHC Health Services,Inc. not transferred $150 million to an affiliate and fund $63 million in post retirement benefits.

In 2016, IHC Health Services, Inc. employed 43,453 individuals who were compensated nearly $2.7 billion, which equates to an average compensation of $62,100. 3,836 employees received more than $100,000 in compensation with the most highly compensated employees listed below. Read more »

14
Oct

Executive Compensation at Americans For Prosperity

Americans For Prosperity (AFP) is a conservative political advocacy committee (PAC) founded in 2004. AFP is actually two organizations:  AFP, the social welfare organization and therefore a 501 (c) (4), and the Americans For Prosperity Foundation (AFPF), an “educational” organization, a 501 (c) (3).

Both organizations are tax-exempt non-profits with two major differences between them:  donations to AFP are not tax deductible while donations to AFPF are tax deductible; and, as a 501 (c) (4), AFP can engage in more lobbying (businesses and unions can donate unlimited amounts of funds) while AFPF, as a 501 (c) (3) can only engage in a limited amount of lobbying because the organization is considered an educational organization. Read more »

10
Oct

Executive Compensation at the American Hospital Association

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 2017, the AHA raised $137 million (primarily through membership dues, education and licensing) and spent $123 million  (not including $3 million in depreciation), with unspent revenue allocated to the fund balance.  With more than $218 million in net fund assets, the organization reported about $10 million in investment income/net gain on the sale of assets for the year.

Based in Chicago, Illinois, the AHA has 417 employees who were compensated $60.3 million in 2017, which equates to an average compensation of $145,000.  However, only 152 employees received more than $100,000 in compensation which means a smaller amount of employees received significant higher compensation.  The 17 most highly compensated employees were compensated $12 million and were reported to be: Read more »