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Posts from the ‘Special Topics’ Category

26
Mar

Executive Compensation at the American Institute of Architects

The American Institute of Architects (AIA) is a professional trade organization – a 501 (c) 6 – headquartered in Washington, DC.  A tax-exempt, non-profit organization, the AIA represents the architectural profession, although surprisingly, membership dues represent only about 25% of revenue.

The AIA has two related non-profits (AIA Foundation – a 501 (c) 3; and ARCHIPAC – The American Institute of Architects, a 527 Political Action Committee).

15 independent voting members (directors) comprise the governing body although 20 directors are listed on the most recent Form 990 (2019) due to timing differences, 11 of whom are female while 9 are male. Read more »

22
Mar

10 Super Easy Plant-Based Tips

Following or moving towards a full on plant-based diet can be a difficult journey fraught with road blocks and frustration along the way.  When I look back, I wish someone had given me some tips to make that journey easier. So, in that spirit, the following 10 super easy plant-based tips are yours: Read more »

20
Mar

Where Does $100 to the American Diabetes Association Go (2020)?

The mission of the American Diabetes Association is to prevent and cure diabetes and to improve the lives of all people affected by diabetes.

Established 80 years ago in 1940 when less than a million Americans (or less than 1% of the population) had diabetes, the American Diabetes Association (ADA) is one of the few (if not only) non-profit organizations working against a disease that has increased thirtyfold (The CDC estimates that more than 30 million people (nearly 10% of the population) in the USA have diabetes – primarily Type 2 which is largely preventable and reversible – and that another 100 million people have pre-diabetes which if not treated often leads to Type 2 within 5 years) over the decades despite hundreds of millions of dollars raised by the organization. Read more »

18
Mar

Executive Compensation at New York and Presbyterian Hospital (2019)

New York and Presbyterian Hospital (NYPH) – a non-profit, tax-exempt 501 (c) (3) hospital – is often referred to as New York-Presbyterian Hospital.  But, the NYPH actually consists of 7 hospitals/medical centers.  A teaching hospital in New York City, NYPH is affiliated with two medical schools (Columbia and Weill Cornell) and is part of the New York-Presbyterian healthcare network that includes three other divisions:

  • New York-Presbyterian Regional Hospital Network: 3 hospitals
  • New York-Presbyterian Physician Services:  the medical groups
  • New York-Presbyterian Community and Population Health:  ambulatory care and community health

Read more »

16
Mar

Executive Compensation at the New York and Presbyterian Hospital (2018)

New York and Presbyterian Hospital (NYPH) – a non-profit, tax-exempt 501 (c) (3) hospital – is often referred to as New York-Presbyterian Hospital.  But, the NYPH actually consists of 7 hospitals/medical centers.  A teaching hospital in New York City, NYPH is affiliated with two medical schools (Columbia and Weill Cornell) and is part of the New York-Presbyterian healthcare network that includes three other divisions:

  • New York-Presbyterian Regional Hospital Network: 3 hospitals
  • New York-Presbyterian Physician Services:  the medical groups
  • New York-Presbyterian Community and Population Health:  ambulatory care and community health

Read more »

14
Mar

Executive Compensation at the American Association For Justice

The American Association For Justice (AAJ), formerly the Association of Trial Lawyers of America is a tax-exempt, non-profit advocacy and lobbying membership organization (a 501 (c) 6)) for trial lawyers. With 316 independent board members comprising the governing body, AAJ has a reported 56,000 members.

AAJ directly controls four (4) other tax-exempt organizations:

  • AAJ Education Fund:  a 501 (c) 3
  • AAJ Foundation:  a 501 (c) 3
  • AAJ Political Action Committee:  a 527
  • AAJ Robert L Habush Endowment:  a 501 (c) 3

Read more »

12
Mar

The Bystander Effect is Alive and Well

The first time I heard of the “bystander effect,” I was a child listening to adults talk about the Kitty Genovese murder in Queens, New York. Apparently bystanders heard the screams for help of 28-year old Kitty Genovese as she was being stabbed to death outside her apartment building but didn’t come to her aid, out of fear. The phrase was coined to shame those who were complicit or didn’t come to the aid of a victim in need out of fear for their own personal safety.  Nearly 60 years later – thanks to social media – the world is now “watching” human beings being murdered and a country – Ukraine – be destroyed in what could be collectively called the NATO Bystander Effect: 30 countries afraid to really help out of fear of a madman. Read more »

10
Mar

Executive Compensation at the International Fellowship of Christians and Jews (2020)

The International Fellowship of Christians and Jews (IFCJ) is a tax-exempt, non-profit 501 (c) 3 founded by a rabbi in 1983 as a way to “bless Israel and the Jewish people around the world with humanitarian care and life-saving aid” while “building bridges between Christians and Jews.”

There are 9 independent voting members (directors) of the governing body, although 10 are listed on the most recent Form 990 (2020) (with 2 directors – Ed Frankel (a director through 6/20) and Keith Frankel related), which appears to be due to timing differences. 8 of the directors are male while 2 are female (note:  the Form 990 does not report gender; determinations were made based on name and google searches). Read more »

8
Mar

How Revenue is Spent at the International Fellowship of Christians and Jews (2020)

The International Fellowship of Christians and Jews (IFCJ) is a tax-exempt, non-profit 501 (c) 3 founded by a rabbi in 1983 as a way to “bless Israel and the Jewish people around the world with humanitarian care and life-saving aid” while “building bridges between Christians and Jews.”

How is revenue spent at IFCJ?  The short answer is that about half of revenue is spent on grants to Jewish organizations – in the US and in Israel – while the other half is spent on fundraising, printing and postage, television and radio airtime, staff compensation, fees for services, office-related expenses, and travel.  For more detail, read on. Read more »

6
Mar

Executive Compensation at the Anti-Defamation League (ADL) 2020

The Anti-Defamation League (ADL) is a non-profit, tax-exempt 501 (c) 3 established in 1913 in the District of Columbia to defend “democratic ideals and eliminate anti-Semitism and bigotry in the United States and around the world, while providing knowledgeable leadership on a national level for the American Jewish community.”

Based in New York City, the ADL has staff in 26 offices nationwide. It is important to point out the ADL really consists of two entities:  the ADL and the Anti-Defamation League Foundation (Foundation) – both of whom operate out of the same office in New York City.  The Foundation helps support the mission of the ADL by providing funds and by managing the endowment and assets held by the Foundation. Read more »