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Posts from the ‘Other’ Category

24
Dec

Where Does $100 to the Friends of the Israel Defense Forces Go (2022)?

Friends of the Israel Defense Forces (FIDF) is a tax-exempt, non-profit 501 (c) 3 who “collects charitable donations on behalf of the soldiers of the IDF” in Israel. Based in New York City, FIDF has 20 offices in the United States and Panama with a remarkable ability to not only raise funds but to accumulate nearly $200 million in net assets. Recently criticized for embarking on a major fundraising effort following the October 7, 2023 massacre in Israel sparking a war in the Gaza Strip, FIDF claims the $174 million in net assets has been earmarked for other causes. Read more »

14
Dec

Executive Compensation at the American Lung Association (2023)

The American Lung Association is a tax-exempt, non-profit 501 (c) (3) that focuses on preventing lung disease and improving lung health by providing program services (education and advocacy to the public (research grants comprise about 10% of expenses).

There are 16 independent voting members (directors) of the governing body although 18 are listed on the Form 990 (2023) due to timing differences;  11 of the 18 (61%) are male while 7 of the 18 (39%) are female. Read more »

6
Dec

Executive Compensation at United Way (2023)

United Way is one of the most recognizable charitable organizations in the United States and throughout the world.  In the United States, “United Way” generally refers to United Way Worldwide (formerly United Way of America) and/or one of the 1,800 local offices in 40 countries and territories that operate as separate 501 (c) (3)’s.

United Way Worldwide (UWW) is the leadership and support organization for the whole United Way network. Each organization collects funds and makes grants to local organizations, and also contributes a portion of the revenue collected to United Way Worldwide to support oversight operations.  However, UWW also makes grants, primarily back to United Way member organizations. Read more »

4
Dec

Where Does $100 to United Way Go (2023)?

United Way is one of the most recognizable charitable organizations in the United States and throughout the world.  In the United States, “United Way” generally refers to United Way Worldwide (formerly United Way of America) and/or one of the 1,200 local offices in 37 countries and territories that operate as separate 501 (c) (3)’s.

United Way Worldwide (UWW) is the leadership and support organization for the whole United Way network. Each organization collects funds and makes grants to local organizations, and also contributes a portion of the revenue collected to UWW to support oversight operations and grants. UWW, in turn, also makes grants back to member United Way member organizations.  In other words, UWW is the management, leadership, and support organization for the 1,200 local offices.

So, if you made a $100 donation to UWW in 2023 and want to know how your donation was used, the short answer is UWW spent $127 for every $100 received – an overspend that amounted to $14 million in 2023.  $96 out of every $100 was spent on organization expenses (primarily compensation and fees for services including consultants while $31 out of every $100 was used for grants.   Read more »

24
Nov

Executive Compensation at the Alliance of Motion Picture and Television Producers (2023)

Most people are aware of the “writers” strike in Hollywood but it’s important to know that this strike represents thousands and thousands of different types of employees who work in the film industry and are represented by numerous unions and trade associations.  One of those organizations is the Alliance of Motion Picture and Television Producers (AMPTP) – a trade association (a 501 c 6) representing more than 350 motion picture and television producers (including Disney, BC Universal, Paramount, Sony, Netflix, Amazon, Apple, Warner Brothers)  responsible for negotiating virtually all industry-wide guild and union contracts. In short, the AMPTP, the entertainment industry’s official collective bargaining representative, negotiates 58 industry-wide collective bargaining agreements on behalf of hundreds of motion picture and television producers. Read more »

22
Nov

How Membership Dues are Spent at the Alliance of Motion Picture and Television Producers (2023)

Most people were aware of the “writers” strike in Hollywood but it’s important to know that this strike represented thousands and thousands of different types of employees who work in the film industry and are represented by numerous unions and trade associations.  One of those organizations is the Alliance of Motion Picture and Television Producers (AMPTP) – a trade association (a 501 c 6) representing more than 350 motion picture and television producers (including companies) is responsible for negotiating virtually all industry-wide guild and union contracts.   In short, the AMPTP, the entertainment industry’s official collective bargaining representative, negotiates 58 industry-wide collective bargaining agreements on behalf of hundreds of motion picture and television producers. Read more »

20
Nov

Executive Compensation at the V Foundation (2023)

The V Foundation and Don’t Ever Give Up, Inc. are two separate non-profit 501 (c) (3)’s that can be best described  as follows:

V Foundation:  Formed in 1993 by Jim Valvano to raise money to fund cancer research; and

Don’t Ever Give Up, Inc.:  Formed in 2015 to raise funds for the V Foundation, this organization is the fundraising support arm for the V Foundation. Read more »

18
Nov

Where Does $100 to the V Foundation Go (2023)?

The V Foundation was founded by Jim Valvano, the legendary basketball coach who died in 1993 when he was 47 years old. Based in Cary, North Carolina, the V Foundation was established to raise funds for cancer research so the organization engages in primarily two functions:  fundraising and awarding grants.  However, it is also important to note that an affiliate organization – Don’t Ever Give Up, Inc. – a non-profit 501 (c) (3) – that operates out of the same office – exists to raise funds for the V Foundation.

It is unclear why Don’t Ever Give Up, Inc. was established (in 2015) to raise funds when one of the two purposes of the V Foundation is to raise funds.  Sometimes non-profits form an affiliate organization to focus solely on fundraising so that the primary organization’s fundraising costs appear lower than what they actually are.  To fully understand the V Foundation, it is necessary to look at the IRS Form 990’s of BOTH organizations. If both organizations were considered collectively (since Don’t Ever Give Up, Inc. exists to support the V Foundation), then a more accurate picture of revenue and expenses are revealed. Read more »

14
Nov

Executive Compensation at the American Red Cross (2023)

When most people think of the American Red Cross (ARC), they often think of blood collection, testing, and distribution and/or disaster services – both domestic and international and in the most simplistic terms, this is what the ARC is about.

Formally known as the American National Red Cross (the organization is the designated affiliate of the International Federation of Red Cross and Red Crescent Societies), ARC was established by Clara Barton in 1881 and given a charter by Congress in 1900 and again in 1905 to carry out humanitarian services. Since that time, the charter has been amended nine times, with the most recent in 2009 to address reforms to the organization. Read more »

12
Nov

How the American Red Cross Spends Revenue (2023)

When most people think of the American Red Cross (ARC), they often think of blood collection, testing, and distribution and/or disaster services – both domestic and international and in the most simplistic terms, this is what the ARC is about.

Formally known as the American National Red Cross (the organization is the designated affiliate of the International Federation of Red Cross and Red Crescent Societies), ARC was established by Clara Barton in 1881 and given a charter by Congress in 1900 and again in 1905 to carry out humanitarian services. Since that time, the charter has been amended nine times, with the most recent in 2007 to address reforms to the organization. Read more »