Executive Compensation at Oral Roberts Ministries (2021)
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 Linda Roberts. Collectively, Richard and Linda Roberts received nearly $700,000 in compensation in 2021.
There are 9 voting members (trustees) of the governing body, 8 of whom are independent; 7 of whom are male, 2 of whom are female.
According to the most recent Form 990 (2019 for the year ending April 30, 2021): Read more 
Executive Compensation at Americans for Prosperity (2019)
Americans For Prosperity (AFP) is a conservative political advocacy committee (PAC) founded in 2004 that 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
Where Does $100 to Americans for Prosperity Go (2019)
Americans for Prosperity is actually two organizations: Americans For Prosperity (AFP) and Americans For Prosperity Foundation (AFPF). Both organizations are tax-exempt non-profit organizations but AFP is a 501 (c) (4) while AFPF is a 501 (c) (3). The primary difference between the two organizations is that donations to AFPF are tax deductible while donations made to AFP are not. In addition, AFP is considered a social welfare organization so they can engage in more lobbying while AFPF is considered an educational organization and is therefore limited in how much they spend on lobbying.
Although both organizations operate out of the same office in Arlington, Virginia and share employees, how a donation was spent depends on which organization received the donation. Read more
Executive Compensation at Texas Christian University
Texas Christian University (TCU) is a private, tax-exempt non-profit research university in Fort Worth, Texas that is affiliated with the Christian Church 9 (Disciples of Christ). Approximately 11,000 undergraduate and 2,000 graduate students are pursuing 114 undergraduate areas of study and 98 graduate degrees on the 300 acre campus a few miles from downtown Fort Worth.
Tuition, room and board are approximately $73,000 annually for an undergraduate student (with about 80% receiving financial aid). With an acceptance rate of 41% (20,000 applications in 2022 of which 8,000 were accepted, and about 3,000 chose to attend), TCU counts about 53% of its students coming from out of state. Read more
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).
Executive Compensation at the Alliance Defending Freedom (2021)
The Alliance Defending Freedom (ADF) is a tax-exempt, non-profit 501 (c) 3 that is described as a conservative legal advocacy group that works to curtail rights of LGBTQ people while expanding “christian practices” in public schools and government (who serve all people), and to prevent access to a woman’s right to choose. How do they do this? Primarily through challenges in the legal system and taking on cases that further their mission and goals including the most recent case about a Colorado-based web page designer who “does not want to” (note: she hasn’t been asked to) create wedding websites for gay couples. Read more
Executive Compensation at the Alliance Defending Freedom (2020)
The Alliance Defending Freedom (ADF) is a tax-exempt, non-profit 501 (c) 3 that is described as a conservative legal advocacy group that works to curtail rights of LGBTQ people while expanding “christian practices” in public schools and government (who serve all people), and to prevent access to a woman’s right to choose. How do they do this? Primarily through challenges in the legal system and taking on cases that further their mission and goals including the most recent case about a Colorado-based web page designer who “does not want to” (note: she hasn’t been asked to) create wedding websites for gay couples. Based in Scottsdale, Arizona, ADF “is committed to transforming law and culture so true freedom can flourish” which indicates that ADF has their own meaning of “true” as it applies to their beliefs and no others. On their website, ADF states they are a “faith based 501c3 that legally defends the First Amendment rights of free speech and religious liberty” and that they are the “world’s largest legal organization committed to protecting religious freedom, free speech, the sanctity of life, parental rights, and God’s design for marriage and family.” Really? Sounds more like they are a tax-exempt organization committed to protecting their religious freedom, their free speech, and their design for marriage and family.
ADF has 8 independent voting members (directors) of its governing body although the website lists 9 directors (8 males and 1 female) and the Form 990 lists 10 (two are part-year).
In 2020, ADF reported total revenue of $65 million, most of which came from contributions, gifts, and grants ($63 million). Expenses totaled $57 million (not including $2 million in depreciation) – 88% of revenue – with the largest expense reported to be compensation. 319 employees received $32 million in compensation which equates to an average compensation of $100,000 annually. However, only 69 employees received more than $100,000 with the 15 most highly compensated reported to be:
- $830,412: Alan Sears, Founder (departed July 31, 2019)
- $482,208: Michael Farris, President and CEO
- $303,634: Wayne Swindler, EVP, Finance and Administration
- $296,580: Kristen Waggoner, General Counsel
- $274,934: Mark Crozet, SVP of Development (part year)
- $273,331: Tim Chandler, Sr Counsel
- $260,017: Brett Harvey, Sr Counsel, VP of Allied Legal Affairs
- $246,749: Lisa Reschetnikow, ADF Foundation Presi/Corp General Counsel
- $243,461: Jeffrey Ventrella, Sr Counsel, SVP of Training
- $242,996: David Cortman, Sr Counsel, VP of US Litigation
- $241,647: Jeremy Tedesco, Sr Counsel, VP of US Advocacy
- $228,363: Gary McCaleb, Former Officer
- $213,983: Glen Lavy, Corporate Counsel
- $190,745: Tony Johnson, SVP of Operations and Direct Response
- $184,393: Lance Bauslaugh, SVP of Development
The 15 most highly compensated employees (13 males and 2 females) received $4.4 million in compensation.
ADF paid for first class or charter travel, and companion travel. See Schedule J, Part III, Supplemental Information for more detail.
To read the IRS Form 990 (2019 for the year ending June 30, 2020), click here.
Where Does $100 to Alliance Defending Freedom Go (2020)?
The Alliance Defending Freedom (ADF) is a tax-exempt, non-profit 501 (c) 3 that is described as a conservative legal advocacy group that works to curtail rights of LGBTQ people while expanding “christian practices” in public schools and government (who serve all people), and to prevent access to a woman’s right to choose. How do they do this? Primarily through challenges in the legal system and taking on cases that further their mission and goals including the most recent case about a Colorado-based web page designer who “does not want to” (note: she hasn’t been asked to) create wedding websites for gay couples. Based in Scottsdale, Arizona, ADF “is committed to transforming law and culture so true freedom can flourish” which indicates that ADF has their own meaning of “true” as it applies to their beliefs and no others. On their website, ADF states they are a “faith based 501c3 that legally defends the First Amendment rights of free speech and religious liberty” and that they are the “world’s largest legal organization committed to protecting religious freedom, free speech, the sanctity of life, parental rights, and God’s design for marriage and family.” Really? Sounds more like they are a tax-exempt organization committed to protecting their religious freedom, their free speech, and their design for marriage and family.
ADF has 8 independent voting members (directors) of its governing body although the website lists 9 directors (8 males and 1 female) and the Form 990 lists 10 (two are part-year).
In 2020, ADF reported total revenue of $65 million (compared to $61 million in 2019), most of which came from contributions, gifts, and grants ($63 million).
Expenses totaled $57 million (not including $2 million in depreciation) – 88% of revenue – and can be categorized as follows:
- $32 million (49% of revenue): Compensation
- $ 6 million (9% of revenue): Travel and Conferences
- $ 6 million (9% of revenue): Grants
- $ 5 million (8% of revenue): Office-Related Expenses
- $ 5 million (8% of revenue): Advertising and Promotion
- $ 3 million (5% of revenue): Fees for Services (primarily fundraising and “other”)
As illustrated above, the largest expense is for compensation. 319 employees received $32 million in compensation which equates to an average compensation of $100,000 annually. However, only 69 employees received more than $100,000 in companion with the most highly compensated employee reported to be Alan Sears, the founder who received $830,412 in 2020 and who departed ADF as of July 31, 2019.
Using the above, information, every $100 in revenue was spent as follows:
$100: Revenue
-$ 49: Compensation
-$ 9: Travel and Conferences
-$ 9: Grants
-$ 8: Office-Related Expenses
-$ 8: Advertising and Promotion
-$ 5: Fees for Services (primarily fundraising and “other)
-$ 88: Total Expenses
$ 12: Revenue Remaining: To General Fund
ADF spent $88 out of every $100 in revenue with nearly half of revenue used to compensate employees.
Administrative expenses (office, travel – which includes first class travel and travel for companions), advertising and fees) used up $30 out of every $100 while grants used up $9 out of every $100.
Grants included $3 million to foreign entities primarily in Europe, and $3 million to domestic organizations and individuals (31 grants greater than $5,000 with 11 provided to other non-profits and 20 to other organizations (i.e law firms) including the ADF Foundation who received $1.1 million in investment grants. 158 individuals received $1 million in grants for scholarships, or an average of $6,300.
Fees for Services were primarily fundraising fees and “other” fees. Fundraising fees totaled $1.2 million. The four most highly compensated fundraisers (Masterworks, The HIbbard Group, MDS Communications, and American Target Advertising) raised $1.7 million, retained $1.2 million in fees, netting ADF $500,000.
ADF allocated $6 million to the general fund in 2020, leaving the organization with $43 million in net assets at year-end.
To read the IRS Form 990 (2019 for the year ending June 30, 2020), click here.
Where Does $100 to United Israel Appeal Go (2021)?
United Israel Appeal (UIA) – a 501 (c) 3 based in New York (and an affiliate of the Jewish Federations of North America) is responsible for the allocation and oversight of funds raised by the Jewish Federations of North America and expended in Israel by its operating agent, The Jewish Agency for Israel (a 501 (c) (3) based in Jerusalem. Read more
Executive Compensation at the Jewish Federations of North America (2021)
The Jewish Federations of North America (JFNA) “represents and serves 146 Jewish Federations, 300 independent network Jewish communities across North America and 30 separately incorporated Jewish community foundations.” In more simplistic terms, JFNA is primarily engaged in fundraising and awarding grants (primarily to United Israel Appeal – a wholly owned subsidiary organization that files a separate Form 990, and the Joint Distribution Committee). Read more
