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Posts from the ‘Special Topics’ Category


Executive Compensation at Hippocrates Health Institute (2017)

The Hippocrates Health Institute (HHI) – a non-profit tax-exempt 501 (c) (3) that operates out of a 50-acre tropical setting in West Palm Beach, Florida – provides educational and instructional services to teach individuals how to live and eat healthier for a fee (referred to as “program service revenue”). HHI is not a charitable organization that relies on donations; instead HHI relies on  program service revenue paid by those who choose to enroll and/or attend the Institute.

In 2017, HHI raised $17.5 million (which is about the same as the previous year) – primarily through program service revenue (most attendees come for 1-3 weeks and spend about $2,500-$3,000 per week) – and spent $15.7 million (not including $1 million in depreciation): Read more »


Executive Compensation at the National Cattlemen’s Beef Association (2017)

The National Cattlemen’s Beef Association (NCBA) is a tax-exempt 501 (c) (6) – a “business organization” – whose purpose is to increase demand and profits for cattle and beef producers. To do this, members (many of whom are cattle owners) pay dues (based on the number of heads of cattle) starting at $150 to over $2,000 annually (although each cattle owning member has only 1 vote no matter how many head of cattle he/she owns).  In addition, the NCBA also has non-voting members who pay $50-$200 annually to belong to the association. Read more »


Where Does $100 to PBS Go?

The Public Broadcasting System (PBS) is a non-profit, tax-exempt 501 (c) (3) television program distributer and broadcaster of educational television content (about 1,500 hours in 2018) through its 153 member public television licensees.

PBS is funded primarily from membership dues and contributions, gifts, and grants. The following information is noteworthy:

In 2018, PBS reported total revenue of $539 million. However, $178 million were non-cash contributions of donated broadcast rights which means total cash revenue was $361 million from: Read more »


Where Does $100 to the National Urban League Go?

The National Urban League (NUL) is a nonpartisan civil rights organization that advocates on behalf of African Americans for economic and social injustice and against racial discrimination. A non-profit, tax-exempt 501 (c) (3), NUL has 90 affiliates serving 300 communities in 36 states and the District of Columbia. How do they do this? A variety of ways including the awarding of grants and the provision of services, research, and public advocacy.

The Form 990 (2018) submitted by NUL to the IRS provides the public with key information about NUL including: Read more »


Daisy: 2007-2020

Last Sunday, my dog, Daisy passed away.  When I first started writing this essay about losing her, the focus was on everything that happened in the last 17 hours of Daisy’s life:  from the moment she had the first seizure to the moment she died in my arms. The story was so sad that I just cried as I read it and decided to start over. Daisy’s life was so much more than what happened at the end.  Her death was tragic but her life was not so the focus had to be on the 13 years, 4 months and 2 days she lived on this earth.

Daisy was born in Interlaken, Switzerland on January 1, 2007 ringing in a new year with her arrival. We were “allowed” to purchase Daisy because we were living in a small town outside Geneva at the time and her breeders couldn’t show her (she had faults, namely her tear ducts were blocked). To us, she was just perfect: a Pembroke Welsh Corgi that looked like a chubby little fox.  Her name was chosen by our daughter because she loved to eat daises in the spring fields. Read more »


Executive Compensation at ALS (2018)

The ALS Association (ALSA) is a non-profit, tax-exempt 501 (c) (3) based in Washington, DC whose mission is “to lead the fight to cure and treat ALS through research, advocacy, and care services.” Prior to 2014, ALSA raised about $20 million annually, allocated about $7 million to grants, and had about $20 million in net fund assets (which is also referred to as the endowment).

When the Ice Challenge went viral in 2014, ALSA received $115 million, a windfall for the organization that was primarily used to strengthen the endowment but to also increase grants awarded since research grants are key to understanding ALS in hopes of preventing, treating and curing the disease.

Since 2014 and subsequent to the Ice Challenge, ALSA has raised about $25-$30 million annually and allocated about $20 million annually to grants and about $10-$15 million to other expenses.  The net result has been the erosion of the endowment from $120 million in 2014 to $90 million in 2018.  There has not been significant investment income or gains on the sale of assets to offset the “overspending.” Read more »


I Want Miguel Almaguer’s House

One of the strangest things about the coronavirus is how the pandemic has allowed the public into the private homes of people whose voices we may have recognized but whose names we were not as familiar with, until their faces were broadcast into everyone’s family room from their very own personal residence.

Allow me to clarify something:  I am not interested in celebrities. I don’t follow any of them on social media and probably don’t know who most of them are anyway since I rarely watch television. Instead, I tend to follow friends and family, plant-based restaurants (Vedge, Nix), and restaurants that excel at making nutritious but delicious food (Le Botaniste, Christopher’s Kitchen).  I also appreciate organizations that make beautiful things, like Italian dinnerware (Match Pewter) English roses (David Austin), and posh hotels (Firmdale).  But, when I started watching the nightly news over the past month, I noticed  the backgrounds were different and much more interesting because the newscasters were broadcasting from their homes. Read more »


Executive Compensation at the NRA (2018)

The National Rifle Association of America (NRA) is a non-profit 501 (c) (4) organization or what many people refer to as an membership advocacy organization that fights tirelessly for our second amendment rights and pays their executives very well while also paying for first class or charter travel, travel for companions, health or social club dues or initiation fees, gross up payments and tax indemnification, and provides housing allowances or housing for personal use.

The most recent IRS Form 990 (2018) reports the organization employed 816 individuals who were compensated $63.9 million, which equates to an average compensation of $78,300. 122 employees received more than $100,000 in compensation while the 16 most highly compensated key executives received $13.4 million dollars in 2018: Read more »


Executive Compensation at the Robin Hood Foundation (2018)

The Robin Hood Foundation (RHF) – a 501 (c) (3) based in New York City – is an organization that primarily awards grants to organizations fighting poverty by providing food, shelter, and healthcare and by helping people lift themselves out of poverty. They do this primarily by awarding grants (in 2018, the organization collected $133 million in revenue and awarded $173 million in grants – $40 million more than the organization raised).

In 2018, RHF had 135 employees who were compensated $18 million, which equates to an average compensation of $136,000. However, only 54 employees received more than $100,000 in compensation. The 12 most highly compensated individuals were: Read more »


Why Isn’t Anyone Talking About Wet Markets and the Coronavirus?

We are being inundated with information about the coronavirus…what it is (a virus), what it does (primarily attacks the respiratory system), how fast its spreading (too fast), whose most susceptible to the danger of the virus (the elderly and health compromised), how to get tested (still unclear and varies depending on location), and how the healthcare system is treating it (primarily with supportive care so the immune system can do its job) but hardly anyone is talking about how the coronavirus started and more importantly, what can be done in the future to avoid another world pandemic. Read more »