Skip to content

Recent Articles

14
Jun

Executive Compensation at the National Cattlemen’s Beef Association (2019)

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 »

12
Jun

Executive Compensation at the Cruise Lines International Association

The Cruise Lines International Association (CLIA) is a Washington, DC-based tax-exempt, non-profit 50 (c) 6 (a trade association) is the world’s largest cruise industry trade association with a worldwide reach to promote the interests of the cruise industry.

There are 27 independent voting members (board members) of the governing body (board), 24 (89%) of whom are male; 3 (11%) are female.

CLIA, as measured by revenue, is a small trade association. Over the past 5 years, the organization has raised $25-$30 million annually, most of which comes from membership dues.  Expenses have typically matched revenue or been slightly below revenue (allowing the organization to accumulate a small amount – $6 million –  of net assets. Read more »

10
Jun

Executive Compensation at Kaiser Health (2019)

Kaiser Health is one of many terms (Kaiser, Kaiser Permanente, etc) that refers to one of the nation’s largest not-for-profit health care insurers and providers with more than 12 million members (primarily in California but also in Hawaii, Colorado, Georgia, Oregon, Washington, Virginia, Maryland, and the District of Columbia). With 39 hospitals, more than 700 medical offices, and about 220,000 employees, Kaiser Health is considered one of the leaders in the industry.

Kaiser Health is comprised of the health plan (Kaiser Foundation Health Plan, Inc), the hospitals (Kaiser Foundation Hospitals) and the medical groups (Permanente Medical Groups) although there are numerous non-profits that make up the entire organization. The focus of this post is on the executive compensation reported on the Form 990 of the Kaiser Foundation Health Plan, Inc. (KFHP) because this organization reports the paid compensation for the key executives including the Chairman and CEO (as opposed to a related organization reporting compensation from a related organization). Read more »

8
Jun

Executive Compensation at the National Futures Association (2020)

In 1974, Congress established the Commodities Futures Trading Commission (CFTC) as an independent agency of the federal government to regulate the US derivatives market, which includes futures, swaps, and certain types of options.

The National Futures Association (NFA) is a tax-exempt, non-profit 501 (c) 6 business association that is a self-regulatory organization for the US derivatives market.

Sounds almost the same so what’s the difference? Both organizations are working to ensure legal standards are being adhered to but the NFA is only concerned with members of the NFA while operating under the authority of the CFTC. Read more »

6
Jun

Executive Compensation at the Chamber of Commerce of the US (2019)

The US Chamber of Commerce (also known as the Chamber of Commerce of the United States of America) is the largest business organization in the United States representing businesses. A tax-exempt, non-profit 501 (c) 6 organization, the US Chamber of Commerce (USCOC) is based in Washington, DC.

The USCOC raises about $170 million annually (primarily from contributions, gifts and grants with only $5 million coming from membership dues) and spends what it receives. In fact, the USCOC has a negative net asset position (-$24 million) which is an important consideration when the 10 most highly compensated employees received $24 million in compensation in 2019.   In addition, USCOC paid for first class and charter travel, companion travel, health or social club dues or initiation fees, and for personal services (i.e. maid, chauffeur, chef). Read more »

4
Jun

Where Does $100 to Paws for Purple Hearts (2020)

Paws for Purple Hearts (PPH)  is a non-profit, tax-exempt (501) (c) (3) that teaches veterans to train service dogs for their fellow veterans with combat-related injuries. The Form 990 (2020) submitted to the IRS indicates PPH raised $7 million in 2018 (compared to $6 million in 2019)  most of which came from contributions, gifts and grants.  The organization has the same address as “Bergin University of Canine Studies” in Penngrove, California, whose president is Bonita Bergen, who is also the president and CEO of PPH.

There are 8 independent voting members on the governing body, 7 of whom are male and 1 a female (the President and CEO, Bonita Bergen).

Read more »

2
Jun

Executive Compensation at the American Beverage Association (2018)

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 »

31
May

$19 a Month to the ASPCA – How Much Goes to Vet Services?

If you donated $19 a month to the ASPCA in 2020 and want to know how your donation was spent, know that nearly half ($9) went to pay staff, office-related expenses, travel and conferences.  $5 went to pay advertising and promotion and fees for outside services, including professional fundraisers, and miscellaneous expenses. $2 out of every $19 was spent on veterinary services, operating supplies, and grants to other non-profits whose mission is to help protect animals,  leaving $3 unspent and allocated to the organization’s general fund. Read more »

29
May

Executive Compensation at Americans For Prosperity (2018)

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 »

27
May

Where Does $100 to Oral Roberts Ministries Go (2020)?

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.

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, 2020): Read more »