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Posts from the ‘Special Topics’ Category

11
May

Where Does $100 to Paralyzed Veterans of America Go (2020)?

The Paralyzed Veterans of America (PVA) is a non-profit, tax-exempt 501 (c) 3 based in Washington, DC (although the organization has 73 offices and 33 chapters throughout the country). Established in 1947, PVA has a core mission of vets serving vets, funding spinal cord research, and advocating for disability rights, according to their website. So, the question most donors want to know is:  How much of my donation goes to the organization’s core mission?  The answer:  about half because the organization spent more than $47 million on a mail program to raise funds.

Key financial information reported by PVA to the IRS on the Form 990 (for the year ending June 30, 2020) include the following: Read more »

7
May

How Much of that $39 a Month to the ChildFund Goes to the Child?

Way back in 1938, the China Children’s Fund was established by a Presbyterian minister to provide assistance to children in China  after the war (Sino-Japanese War) by starting a child sponsorship program where sponsors (typically in the US) would pay a monthly fee to sponsor a child so that the child would have basic needs (food, health, etc) provided.

In 1951, the name was changed to the Christian Children’s Fund when the program expanded to other countries.  In 2002, the Christian Children’s Fund along with 11 other child sponsorship organizations founded a worldwide network – the ChildFund Alliance, a group of 12 organizations that partner with local organizations in other countries.  In 2009, the Christian Childrens Fund changed its name to ChildFund International. Read more »

5
May

Executive Compensation at the Association of American Railroads

The Association of American Railroads (AAR) is an industry trade organization representing freight railroads, Amtrak, and other commuter railroads in the US, Canada, and Mexico, to Congress and government regulators, and the public.  Based in Washington, DC, AAR is a tax-exempt, non-profit 501 (c) 6 with 14 voting members (directors), 13 of whom are independent, in its governing body, although the most recent Form 990 (2019) lists 15 directors, all of whom are male.

In 2019, AAR reported total revenue of $54 million (compared to $53 million in 2018, $60 million in 2017, and $60 million in 2016), most of which comes from membership dues.  Expenses totaled $54 million in 2019 with the three largest expenses reported to be compensation ($19 million), intracompany expenses – 3 tax exempt related organizations at the same address and 2 related organizations taxed as a corporation or trust – ($14 million), and fees for services – primarily consultants – ($11 million). Read more »

3
May

Executive Compensation at the Alzheimer’s Association (2021)

The Alzheimer’s Disease and Related Disorders Association is commonly referred to as the Alzheimer’s Association. A tax-exempt, non-profit 501 (c) 3 whose goal is to eliminate Alzheimers Disease through research but also offer support, information/public awareness, and education on the disease, the Alzheimer’s Association raised $405 million in 2021 (compared to $403 million in 2020 and $390 million in 2019), primarily from contributions, gifts, and grants ($377 million including $26 million from the government). Read more »

1
May

How $100 is Spent at the Alzheimer’s Association (2021)

The Alzheimer’s Disease and Related Disorders Association is commonly referred to as the Alzheimer’s Association. A tax-exempt, non-profit 501 (c) 3 whose goal is to eliminate Alzheimers Disease through research but also offer support, information/public awareness, and education on the disease, the Alzheimer’s Association raised $405 million in 2021 (compared to $403 million in 2020 and $390 million in 2019), primarily from contributions, gifts, and grants ($377 million including $26 million from the government). Read more »

29
Apr

Executive Compensation at the YMCA (2020)

The YMCA (Young Men’s Christian Association) is a worldwide (119 countries) organization based in Geneva, Switzerland (World Alliance of the YMCA). Within the United States, there are approximately 2,700 YMCA’s serving 10,000 communities that rely on the YMCA of the USA (that is also known as the National Council of YMCA’s of the USA) that in turn relies on The World Alliance of the YMCA).  In the most simplistic terms, the YMCA is organized as follows:

World Alliance of the YMCA

125 National Associations (including The YMCA of the USA/National Council of YMCA’s of the USA)

Alliances (typically geographic) and Local Chapters (including 2,700 YMCA’s in the USA) Read more »

27
Apr

Where Does $100 to the YMCA Go (2020)?

If you donated $100 to the YMCA in 2020, 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). Read more »

25
Apr

Executive Compensation at Yale New Haven Health (2020)

The Yale New Haven Health System serves Connecticut patients through 5 hospitals, a multi specialty physician foundation and numerous other offices staffed by more than 26,000 employees.

Based in New Haven, CT, the Yale New Haven Health System consists of dozens of separate tax-exempt non-profit organizations, taxable partnerships and taxable corporations and trusts. The purpose of this post is to report the executive compensation at Yale New Haven Health Services Corporation (YNHHSC), a tax-exempt non-profit 501 (c) (3) that employs about 3,600 employees who provide overall management to the entire Yale New Haven Health System. Read more »

23
Apr

Executive Compensation at the ASPCA (2020)

The ASPCA is a non-profit tax-exempt 501 (c) (3) based in New York City, New York. As such, the organization submits a Form 990 to the IRS annually and makes a copy available to the public. The most recent IRS Form 990 (2020) reports the ASPCA: Read more »

19
Apr

Executive Compensation at Scripps Health (2019)

Scripps Health is a non-profit, tax-exempt 501 (c) (3) healthcare provider that includes hospitals (5), clinics, medical centers, urgent care facilities, walk-in clinics, hospice care, surgery centers, specialty care centers and health plans. Although “Scripps Health” often refers to an entire healthcare system, it is important to point out that Scripps Health consists of many organizations – both non-profit and for-profit.

The executive compensation reported on the Form 990 (2018 for the year ending September 30, 2019) for “Scripps Health,” the non-profit, tax-exempt 501 (c) (3) – a single entity – is the subject of this post. Governed by 18 voting members (trustees) of a  board, 17 of whom are independent, board composition is 13 males and 6 females (note: the Form 990 listed 19 voting members with one member a partial year member). Read more »