Skip to content

Recent Articles

12
Dec

Where Does $100 to the American Lung Association Go (2023)?

The American Lung Association (ALA) was established more than 100 years ago (1918) initially to fight tuberculosis but expanded its mission to improve lung health and preventing lung disease through research, education, and advocacy.

There are 16 independent voting members (directors) of the governing body although 18 are listed on the Form 990 (2023) due to timing differences;  11 of the 18 (61%) are male while 7 of the 18 (39%) are female.

Specifically, ALA works to “defeat” lung cancer, “improve” the air we breathe, “reduce” the burden of lung disease on individuals and families, and “eliminate” tobacco use and tobacco-related diseases. To do this, the organization relies on staff (558 people) so the organization is a non-profit (a 501 (c) (3)) that provides services rather than a non-profit that collects revenue to make grants for funding research (ALA only made $17 million in grants in 2023) for program assistance. Read more »

10
Dec

25 Employees of UPMC Receive $435 Million in Compensation

The University of Pittsburgh Medical Center is a tax-exempt, non-profit healthcare provider with more than 100,000 employees that work in 40 hospitals and more than 800 healthcare-related clinics/offices and a 4.5 million member insurance services division (the largest medical insurer in western Pennsylvania).

The organization consists of hundreds of related/affiliated organizations (both non-profit and for-profit). This post addresses the executive compensation of the 25 most highly compensated employees in 2023 at UPMC Group (UPMC), a tax-exempt, non-profit 501 (c) 3 that employs the largest number of employees (77,356) within the system.

Of key importance is the 25 most highly compensated employees received $90 million in compensation in 2023 but received $435 million in compensation from 2016-2023 (note:  highly compensated employees in 2016-2022 but not in 2023 are not included; if they were, the numbers would be higher). Read more »

8
Dec

Executive Compensation at UPMC (Pittsburgh) 2023

The University of Pittsburgh Medical Center is a tax-exempt, non-profit healthcare provider with more than 100,000 employees that work in 40 hospitals and more than 800 healthcare-related clinics/offices and a 4.5 million member insurance services division (the largest medical insurer in western Pennsylvania).

The organization consists of hundreds of related/affiliated organizations (both non-profit and for-profit). This post addresses the executive compensation at UPMC Group (UPMC), a tax-exempt, non-profit 501 (c) 3 that employs the largest number of employees (77,356) within the system.

Of key importance is the 25 most highly compensated employees received $90 million in compensation in 2023. Read more »

6
Dec

Executive Compensation at United Way (2023)

United Way is one of the most recognizable charitable organizations in the United States and throughout the world.  In the United States, “United Way” generally refers to United Way Worldwide (formerly United Way of America) and/or one of the 1,800 local offices in 40 countries and territories that operate as separate 501 (c) (3)’s.

United Way Worldwide (UWW) is the leadership and support organization for the whole United Way network. Each organization collects funds and makes grants to local organizations, and also contributes a portion of the revenue collected to United Way Worldwide to support oversight operations.  However, UWW also makes grants, primarily back to United Way member organizations. Read more »

4
Dec

Where Does $100 to United Way Go (2023)?

United Way is one of the most recognizable charitable organizations in the United States and throughout the world.  In the United States, “United Way” generally refers to United Way Worldwide (formerly United Way of America) and/or one of the 1,200 local offices in 37 countries and territories that operate as separate 501 (c) (3)’s.

United Way Worldwide (UWW) is the leadership and support organization for the whole United Way network. Each organization collects funds and makes grants to local organizations, and also contributes a portion of the revenue collected to UWW to support oversight operations and grants. UWW, in turn, also makes grants back to member United Way member organizations.  In other words, UWW is the management, leadership, and support organization for the 1,200 local offices.

So, if you made a $100 donation to UWW in 2023 and want to know how your donation was used, the short answer is UWW spent $127 for every $100 received – an overspend that amounted to $14 million in 2023.  $96 out of every $100 was spent on organization expenses (primarily compensation and fees for services including consultants while $31 out of every $100 was used for grants.   Read more »

2
Dec

Executive Compensation at the Anti Defamation League (2022)

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 30 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 »

30
Nov

How Revenue is Spent at the Anti Defamation League (2022)

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 30 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. In addition, the organizations share many employees. Read more »

28
Nov

Executive Compensation at the American Humane Association (2023)

The American Humane Association (AHA) is a charitable non-profit 501 (c) 3 that paid its Chief Executive Officer, Robin Ganzert more than $700,000, AND paid for first class domestic travel for her and the board members (there are 16) in 2022-2023.

AHA is a tax-exempt organization that raised $26 million in 2023 (compared to $25 million in 2022 and $15 million in 2021) primarily from contributions ($18 million), certification service fees ($3 million) from movie, television sets, farms, slaughterhouses, etc, and royalties ($3 million), and whose net assets were $27 million at year-end.

Expenses totaled $24 million with the largest expenses reported to be compensation ($10 million) and fees for services – primarily subcontractors and consultants ($6 million).   Read more »

26
Nov

How Revenue is Spent at American Humane Association (2023)

The American Humane Association (AHA) is a Washington, DC-based (with a Palm Beach, Florida office) non-profit 501 (c) 3 whose “No Animals Were Harmed” certification program in film and television is well-known in the entertainment industry. In addition, AHA certifies zoos, aquariums, conservation centers, and humane treatment in food production (farms, slaughterhouses, etc), awards grants, donates goods, and participates in other program services. How the AHA “ensures the safety, welfare, and well-being of animals” in slaughterhouses is not clear. Read more »

24
Nov

Executive Compensation at the Alliance of Motion Picture and Television Producers (2023)

Most people are aware of the “writers” strike in Hollywood but it’s important to know that this strike represents thousands and thousands of different types of employees who work in the film industry and are represented by numerous unions and trade associations.  One of those organizations is the Alliance of Motion Picture and Television Producers (AMPTP) – a trade association (a 501 c 6) representing more than 350 motion picture and television producers (including Disney, BC Universal, Paramount, Sony, Netflix, Amazon, Apple, Warner Brothers)  responsible for negotiating virtually all industry-wide guild and union contracts. In short, the AMPTP, the entertainment industry’s official collective bargaining representative, negotiates 58 industry-wide collective bargaining agreements on behalf of hundreds of motion picture and television producers. Read more »