Understanding Big Brothers Big Sisters
Most people think Big Brothers Big Sisters is a nationwide organization that creates and supports mentoring relationships between children and adult volunteers but Big Brothers Big Sisters is actually more than 250 organizations organized as follows:
Big Brothers Big Sisters Foundation (BBBSF): A 501 (c) (3), BBBSF is based in Kansas City, Missouri with a donation center that solicits, used, resalable clothing and household goods from the community to help fund the mission of the local Big Brothers Big Sisters affiliate (Big Brothers Big Sisters of Greater Kansas City). Typically, foundations affiliated with a non-profit exist to assist the national office but this foundation has only awarded one grant annually to the Kansas City affiliate. Read more 
Where Does $100 to Oral Roberts Ministries Go?
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 Lindsay Roberts.
According to the most recent Form 990 (2016 for the year ending April 30, 2017): Read more
Executive Compensation at the American Beverage Association
The American Beverage Association is a Washington, DC-based non-profit 501 (c) (6) trade association representing America’s non-alcoholic beverage industry. Originally established in 1919 as the American Bottlers of Carbonated Beverages, the organization was renamed the National Soft Drink Association in 1966, when the soft drink market began growing rapidly in the USA.
In 2004, the organization’s name was changed to the American Beverage Association (ABA), which coincidently was about the time negative press was on the upswing calling out the soft drink industry for the copious amount of sugar and high fructose corn syrup in soft drinks. In subsequent years, as the government imposed taxes on these beverages siting the lack of nutritional benefits and the great cost to the consumer and the health care industry, the ABA has fought attempts by stepping up their lobbying efforts. Read more
Executive Compensation at Intermountain Healthcare
Intermountain Healthcare refers to a large healthcare system (22 hospitals and nearly 200 clinics) based in Salt Lake City, Utah. Although there are numerous non-profits under the Intermountain Healthcare system, the primary entities include IHC Health Services, Inc. and the Intermountain Healthcare Foundation, Inc. – both of whom operate out of the same office.
IHC Health Services, Inc. reported $5.6 billion in revenue in 2016. Expenses were $5.1 billion (including $263 million in depreciation) which helped the organization (along with net unrealized gains on investments) to increase the general fund (or net fund assets) by $600 million in 2016 from $5.1 billion to $5.6 billion. The increase would have been more had IHC Health Services,Inc. not transferred $150 million to an affiliate and fund $63 million in post retirement benefits.
In 2016, IHC Health Services, Inc. employed 43,453 individuals who were compensated nearly $2.7 billion, which equates to an average compensation of $62,100. 3,836 employees received more than $100,000 in compensation with the most highly compensated employees listed below. Read more
Where Does $100 to Americans For Prosperity Go?
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 Americans For Prosperity
Americans For Prosperity (AFP) is a conservative political advocacy committee (PAC) founded in 2004. AFP 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
Executive Compensation at the American Hospital Association
The American Hospital Association (AHA) is a trade organization that is a tax-exempt non-profit 501 (c) (6) that represents and works on behalf of its members (hospitals/owners of hospitals) to advocate their positions to government entities (i.e. Congress, Senate, etc) and provide education and assistance to its members.
In 2017, the AHA raised $137 million (primarily through membership dues, education and licensing) and spent $123 million (not including $3 million in depreciation), with unspent revenue allocated to the fund balance. With more than $218 million in net fund assets, the organization reported about $10 million in investment income/net gain on the sale of assets for the year.
Based in Chicago, Illinois, the AHA has 417 employees who were compensated $60.3 million in 2017, which equates to an average compensation of $145,000. However, only 152 employees received more than $100,000 in compensation which means a smaller amount of employees received significant higher compensation. The 17 most highly compensated employees were compensated $12 million and were reported to be: Read more
Executive Compensation at Henry Ford Health System
The Henry Ford Health System (HFHS) is a 501 (c) (3) non-profit healthcare organization with eight hospitals, numerous medical centers and one of the nation’s largest group practices, the Henry Ford Medical Group with more than 1,200 physicians practicing in over 40 specialties. With more than 30,000 employees, HFHS is one of the largest employers in the Detroit metro area.
The most recent IRS Form 990 (2016) reports HFHS spends less than the organization receives (in 2016, the organization reported $2.8 billion in revenue but spent $2.7 billion leaving $100 million added to the fund assets, which had a net fund balance at year-end of $766 million, up from $700 million at the beginning of the year). As with most health care systems, there are numerous non-profits (foundations and other organizations) that are affiliated with HFHS. This post addresses the primary organization, HFHS.
In 2016, HFHS reported having 21,462 employees who were compensated $1.5 billion (about half of total reported revenue), which equates to an average compensation of $70,500. 2,231 employees received more than $100,000 in compensation with the 17 most highly compensated employees listed below: Read more
Where Does $100 to St. Jude’s Go (2018)?
St. Jude’s is one of the most popular non-profit organizations in the country because the charity’s mission appeals to donors: they treat and help children with cancer and other life threatening illnesses. But, before making donations, donors should understand where revenue is spent and that St. Jude’s is actually two organizations:
- St. Jude Children’s Research Hospital, Inc. (St. Jude)
- American Lebanese Syrian Associated Charities (ALSAC)
ALSAC “exists for the sole purpose of raising funds and building awareness to support the current and future needs of St. Jude Children’s Research Hospital, Inc” while St. Jude engages in research and provides care and services to sick children and their families. St. Jude has a beneficial interest in the assets of ALSAC but the organizations are separate non-profit 501 (c)(3) entities with specific functions: ALSAC raises funds while St. Jude does the research and provides the treatment. Read more
Executive Compensation at St. Jude’s (2018)
When people think of St. Jude’s, they often associate the organization with the children’s research hospital but St Jude’s is actually two organizations:
- St. Jude Children’s Research Hospital (St Jude’s): the children’s hospital that provides research and medical care; and
- American Lebanese Syrian Associated Charities (ALSAC): the fundraising arm; an organization that exists to raise funds for St. Jude’s
Although most non-profits do not separate fundraising from services, St. Jude’s does, so both organizations need to be analyzed because St. Jude’s relies on ALSAC for the majority of it’s revenue and has a beneficial interest in the organization.
The following information is based on the most recent Form 990’s (2017 for the year ending June 30, 2018) submitted by ALSAC and St. Jude’s to the IRS. Read more
