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14
Sep

Where Does $100 to Feed the Children Go?

Feed the Children (FTC) is a tax-exempt non-profit 501 (c) (3) based in Oklahoma City, OK.  Established in 1979, FTC is primarily engaged in obtaining and distributing food, medicine, and clothing to those in need through grants, primarily to non-profits in the USA.

FTC is governed by 11 independent voting members (directors) of the governing body (Board of Directors) (although the Form 990 lists 12 directors, 8 (67%) of whom are male and 4 (33%) whom are female.

In trying to understand how $100 is spent at FTC, it is important to consider what the organization primarily does:  FTC collects non-cash contributions and distributes these items.  So, if the $100 donation is a non-cash item, then the contribution is distributed to another organization (another non-profit that is probably in the USA). But, if the donation is cash, then the $100 is used to pay for the organization costs of FTC. So, there are two ways to look at how $100 is spent, both of which will be presented in the following paragraphs. Read more »

12
Sep

Executive Compensation at The Christ Hospital (Cincinnati)

The Christ Hospital (TCH) generally refers to The Christ Hospital Health Network, which is a network of nearly 8,000 employees serving patients at the main hospital campus in Mt. Auburn, the Christ Hospital Medical Center in Liberty Township, and more than 100 locations throughout Greater Cincinnati.

TCH actually consists of many tax-exempt non-profit organizations and also organizations taxed as a corporation or trust. This post addresses the executive compensation at TCH, a 501 (c) (3) governed by 16 voting members (directors) of the governing body (Board of Directors), 10 of whom are independent.  The most recent Form 990 (2019 for the year ending June 30, 2020) lists 17 directors (due to timing differences, 12 (71%) of whom are male while 5 (29%) are female. Read more »

10
Sep

Executive Compensation at the Heritage Foundation (2019)

The Heritage Foundation (Heritage) is a non-profit, tax-exempt organization staffed by conservative “experts” who provide advice on political, economic, social, and financial problems in the United States.

Based in Washington, DC, Heritage is governed by 21 voting members (trustees) of the governing body (Board of Trustees), 18 of whom are independent. 16 of the 21 (76%) are male while 5 of the 21 (24%) are female. Read more »

8
Sep

Executive Compensation at the Association of American Medical Colleges

The Association of American Medical Colleges (AAMC) is a tax-exempt, non-profit 501 (c) (3) based in Washington, DC that is primarily engaged in administering and managing the MCAT (the entrance exam to medical schools in the US), the AMCAS (the application to medical school), and the ERAS (the application for a medical residency).

Although the members of this organization are medical schools, membership dues account for less than 8% of revenue. Read more »

6
Sep

Executive Compensation at Ballad Health

In 2018, two regional healthcare providers merged to form Ballad Health, an integrated healthcare system that serves northeast Tennessee, southwest Virginia, northwest North Carolina, and southeast Kentucky.

Based in Johnson City, Tennessee, Ballad Health includes 22 hospitals and numerous inpatient and outpatient medical service centers.  The Ballad Health system contains dozens of non-profit organizations and taxable partnerships, trusts, and corporations.

This post addresses the executive compensation reported by one of those organizations:   Ballad Health, a non-profit 501 (c) (3) that reports executive compensation.  Ballad Health is governed by 11 voting members (directors), 10 of whom are independent, of the governing body (Board of Directors). 9 of the 11 (82%) are male while 2 of the 11 (18%) are female. Read more »

4
Sep

Executive Compensation at Baptist Health

Baptist Health is a tax-exempt, non-profit 501 (c) (3) healthcare provider that has more than 250 access locations that includes 11 hospitals, urgent care centers, a senior community, and more than 100 primary care and specialty care clinics in Arkansas and eastern Oklahoma, staffed by more than 11,000 employees.

Baptist Health consists of dozens of non-profit organizations and taxable partnerships, trusts and corporations.  This post reports the executive compensation of Baptist Health (the non-profit corporation) that employed just over 8,000 (note:  other related/affiliated organizations within the system employed others).

There are 18 independent members (trustees) of the governing body (Board of Trustees), 14 (78%) of whom are male while 4 (22%) are female. Read more »

2
Sep

Executive Compensation at the American Medical Association (AMA) (2018)

The American Medical Association (AMA) is a non-profit 501 (c) (6) – a professional association and the largest association of physicians – whose primary purpose is to:

  • publish the Journal of the American Medical Association (JAMA) – a peer reviewed medical journal that includes original research, reviews, and editorials of medicine;
  • maintain a code of medical ethics,
  • create and maintain physician data which is sometimes referred to as master files; and
  • update and maintain medical classification codes (referred to as CPT codes) used by the government, medical practices, hospitals, and insurance companies in return for royalty fees.

Read more »

31
Aug

How Revenue is Spent at the American Medical Association (AMA) 2018

The American Medical Association (AMA) is a non-profit 501 (c) (6) – a professional association and the largest association of physicians – whose primary purpose is to:

  • publish the Journal of the American Medical Association (JAMA) – a peer reviewed medical journal that includes original research, reviews, and editorials of medicine;
  • maintain a code of medical ethics,
  • create and maintain physician data which is sometimes referred to as master files; and
  • update and maintain medical classification codes (referred to as CPT codes) used by the government, medical practices, hospitals, and insurance companies in return for royalty fees.

Read more »

29
Aug

Executive Compensation at the Girl Scouts

The Girl Scouts of the United States of America (Girl Scouts) is a tax-exempt, non-profit 501 (c) (3) based in New York, NY. With more than 1.7 million girl members and about 700,000 volunteers the Girl Scouts works to build “courage, confidence, and character” in young girls.

There are 29 independent voting members (board members) of the governing body (board). 26 of the 29 (90%) are female while 3 of the 29 (10%) are male. Read more »

27
Aug

How Revenue is Spent at the Girl Scouts

The Girl Scouts of the United States of America (Girl Scouts) is a tax-exempt, non-profit 501 (c) (3) based in New York, NY. With more than 1.7 million girl members and about 700,000 volunteers the Girl Scouts works to build “courage, confidence, and character” in young girls.

There are 29 independent voting members (board members) of the governing body (board). 26 of the 29 (90%) are female while 3 of the 29 (10%) are male.

In 2020, the Girl Scouts reported total revenue of $112 million (compare to $122 million in 2019) which came from: Read more »