March edition: Nonprofit Imperative Newsletter

Nonprofit Imperative

…your nonprofit browser

March 2013

Follow us on Twitter: NonprofitsNews; Nonprofit Imperative Blog

The twice-monthly newsletter dedicated to:

• exposing the crisis in nonprofit fraud leadership…a crisis of pervasive and monumental waste, fraud, abuse, mismanagement, and malfeasance throughout the charitable sector which costs taxpayers and contributors tens of billions of dollars annually; and,
• seeking reforms that will restore the public’s lost confidence in the sector.

What’s Included:

Skunk of the Month:

The Most Powerful Woman In Mexico; Alex Rodriguez; D.C. Children & Youth…more

Charity Check Up:

The Children’s Cancer Recovery Foundation; Miracle Match Foundation

A Thought or Two:

The Hurricane Sandy Relief Foundation; Charity Commission

Nonprofit News-In Case You Missed It:

American Red Cross; Tax-exempt revocation Update; BCBS (MA) Board; ACFE Survey…more

Political/Official Chicanery:

CA; VT; NY; AK; MI; KY; PA; SC; CO

What Do You Think?

                          

“By stealing funds for charitable causes, criminals are not only deceiving kind-hearted supporters, but jeopardizing public trust in charitable giving,” said one charity UK regulator.

                                           ___________________

"We believe it is only a fraction of the actual cost of fraud as many incidences of fraud go undetected or unreported." (KPMG's national head of forensic, Gary Gill)

                    Skunk of the Month…

                             Skunk of the Month is the twice-monthly designation made by Nonprofit Imperative, the organization dedicated to eliminating waste, fraud, abuse and mismanagement in nonprofits and government. The Skunk of the Month award is given to charities and government officials who show blatant disregard for the interests and trust of contributors and taxpayers. This month’s example is:

“They came to do good and they did very well indeed.”

Charge: A Huge Theft By A Trusted Leader

Elba Esther Gordillo, the most powerful woman in Mexico was arrested on suspicion of embezzling $200 million in union funds for her personal use, including plastic surgery, multimillion-dollar spending sprees at luxury department stores and seaside mansions near San Diego. She loved to flaunt luxury. Mexican prosecutors said her web of financial subterfuge, filtered through intermediaries and American and Swiss banks, was an act of organized crime.

According to Mexican Assistant Attorney General Alfredo Castillo, Gordillo set up bank accounts in Switzerland and Liechtenstein. Castillo said that in one case they transferred $1 million to a Swiss account for a company owned by Gordillo's mother. Those funds were then used to buy a million-dollar house in the island of Coronado in San Diego.
The union has exerted so much influence so thoroughly that the government does not even know how many teachers there are — the union does the hiring, with jobs passed among family members like heirlooms — or even how many schools it has because they, too, are essentially run by the union. Her downfall, a shock to a nation accustomed to powerful figures untouched by the law, amounted to a bold statement by the new government that could open the way to weakening the vice grip of the 1.5 million-member teachers union, the largest in Latin America. (NYT/Fox)

Is Alex Rodriguez Nonprofit A Shame?

A foundation started by New York Yankees third baseman Alex Rodriguez gave only 1 percent of proceeds to charity during its first year of operation in 2006, then stopped submitting mandatory financial reports to the IRS and was stripped of its tax-exempt status. Yet the group’s website still tells visitors the A-Rod Family Foundation is a nonprofit organization. (Boston Globe)

In an upcoming edition of NI, we will give readers an update on celebrity charities…you may be surprised!

Nonprofit Fraud: Kids Lose; Malfeasance Wins

The D.C. Children & Youth Investment Trust Corp., a government-funded nonprofit group, won’t say how they spent all of its cash…$25 million worth of the city’s money. As NI readers may recall, the agency was entangled in a theft scam that saw a D.C. Council member go to federal prison. The scandal raised questions about the trust’s oversight of grant funding apart from the theft. Based on a review of previous IRS filings, several grantees funded by the trust in recent years lacked nonprofit status or basic incorporation papers. One media outlet reported last year that the group had paid out more than $400,000 to rent a giant, heated tent during festivities for President Obama’s 2008 inauguration.
The D.C. Children & Youth Investment Trust Corp. failed to identify any grantees in its latest annual tax filing with the IRS, thus making it impossible to draw conclusions about the finances of the children’s organization. While reporting $25.7 million in funding for the latest reporting period, spanning October 2010 to September 2011, the trust leaves blank entire sections regarding annual expenditures, including compensation, fundraising fees and grant payouts. One observer suggests that the IRS submission will be declared incomplete.

Clearly doing wrong has its benefits among the few expenditures it did disclose, the trust reported paying $150,000 to its former chief executive, and $100,000 more to three other executives. (Washington Times)

Nonprofit Fraud: College President Dips In the Till
The acting president of a small Vermont liberal arts college, Southern Vermont College, was found dead in an apparent suicide amid an investigation into the embezzlement of $440,000 in school funds. James Beckwith’s body was discovered the same day federal prosecutors filed a civil complaint involving the alleged misappropriation of college money.

Beckwith was accused of taking the money between October 2012 and January while serving as acting president of the small liberal arts school in Bennington. Authorities said he deposited the money into a personal account, using $260,000 to pay down two mortgages.

Prosecutors said Beckwith had college officials issue three checks to Merrill Lynch, saying they were to settle legal claims arising from a failed dormitory project. But the checks for $100,000, $160,000 and $180,000 were deposited into a personal account, prosecutors said.

A recent audit of the college's finances for the fiscal year ending on June 30, 2012, found several suspicious financial transactions involving purported vendor payments by Beckwith, the U.S. attorney's office said.

When questioned about the matter, Beckwith resigned on Feb. 3

Beckwith had been chief financial officer and chief operating officer of the college since 2007. He served as acting president while school president Karen Gross was on a one-year leave as a senior policy adviser to the U.S. Education Department.

Charity Check Up:

Another Cancer Charity Caught

Over the past year and a half, NI has identified dozens of cancer charities that have abuse their fiscal responsibilities. The Chronicle of Philanthropy has done an investigative piece on yet another one. The Children’s Cancer Recovery Foundation says its goal is to “assist children under the age of 18 and their families who are battling the hardships of a cancer diagnosis.” Greg Anderson started the charity and noted, “we take pride in the fact that our sponsors’ donations will be spent on charitable programs as opposed to fundraising or management costs,” Mr. Anderson said in a statement posted on the charity’s Web site last February. The Web site and the attorney general’s top-10 list state that the group devoted more than 81 percent of its $11.9-million budget in 2011 to program services. But as has been the case with so many of the cancer charities the claims do not match any critical analysis.

On its Web site, the children’s cancer charity says its work focuses on three main programs: camp scholarships, financial aid, and a project distributing toys to children in hospitals.

But of the cash it raised from donors, the group spent less than 15 percent on that work, according to its tax returns from 2011, the last year available.

It spent more than five times as much, roughly $3.7-million, on businesses that perform mailings, telemarketing, and other services. Mr. Anderson told The Chronicle that much of that money paid for the companies’ efforts to educate the public about cancer and his approach to battling the disease, which he said is a key part of his groups’ missions.

The bulk of what the Children’s Cancer Recovery Foundation counted as program services in 2011 is based on the value it attributed to two shipments of medicines, totaling $7.1-million, that it says it received from other nonprofits and then sent overseas.

Critics say the group devotes little cash to what it describes as its main programs. It appears efficient, they say, thanks to loose accounting rules that govern how nonprofits record donated medicines in their financial statements and a longstanding accounting principle that allows the charity to include some of its spending on activities that involve both fundraising and education as program costs.

“These groups spend very little money providing care to cancer sufferers,” Daniel Borochoff, president of CharityWatch, says of Mr. Anderson’s U.S. charities, to which his group gives “F” ratings. “Donors would be wasting their charitable dollars if they gave to these groups.”

Another Troubled Cancer Charity

The website for the Miracle Match Foundation says the charity charter was approved last year, giving it tax-exempt status. Apparently that is not true. After it filed its 2004 financial statement six years late, the IRS revoked Miracle Match's non-profit status in 2010. According to its 2004 financial statements filed with the IRS, Miracle Match was able to spend only $3,616 on "sick kids/family support" and nothing for research, while listing a negative balance of $377,000 for that year. 

Even without a favorable IRS ruling, the organization put on three events last year, featuring players including Pete Sampras, Chris Evert, Mats Wilander, Todd Martin and Andy Roddick. But Roddick didn’t get paid because the checks that we sent by the charity bounced. Roddick claims the charity continues to use his likeness on its website as late as late in February.

Miracle Match was founded by in 1997 by Grand Rapids tennis pro Bill Przybysz, a former tennis player, after he was diagnosed with leukemia. He says he beat leukemia. Przybysz filed for bankruptcy in 2010. In 2010 the trustee managing his bankruptcy moved to force a debtor examination of Przybysz because he believes he "has not been forthcoming or has been inconsistent about" his financial affairs. The trustee is trying to find out where all the money went and suspects some loans were repaid "on fraudulent terms." Still his bankruptcy filing lists the foundation as a co-debtor and is listed in one of 14 lawsuits in which his petition says there are either cases pending or judgments granted against him. 

A Thought or Two:

WARNING: This Is Why You Should Be Circumspect In Choosing A Charity

When John Sandberg and Christina Terraccino launched a charity website, the Hurricane Sandy Relief Foundation, they claimed to be storm victims raising money for others who had also suffered devastating losses. Unfortunately they used donations to pay off credit card debt and other personal expenses… almost all of the $631,000. The New Jersey Division of Consumer Affairs alleges that they transferred $13,000 out of the foundation’s storm relief bank account to cover home heating oil and meals at restaurants. Meanwhile, less than one percent of the money they raised has allegedly been paid out to help victims of Sandy.

Further, the state alleges Sandberg and Terraccino violated charity law by soliciting donations under a moniker similar to another organization, the Hurricane Sandy New Jersey Relief Fund, chaired by New Jersey first lady Mary Pat Christie. The website falsely claimed that donations are tax deductible, according to the DCA complaint. The foundation is not listed in the IRS database of exempt 501(c)(3) nonprofit groups. The state asked the defendants to shut down their website but the page was still up and accepting donations through a PayPal account days after its request. UPDATE:  A Superior Court Judge in Bergen County directed Sandberg and Terraccino to empty the warehouse within the next week. They must donate everything to the Salvation Army or other registered charities.

This Does Not Happen in The U.S.

Except for a few state Attorney Generals, no governmental agency has taken the lead in ending the epidemic of charity fraud. The UK has.

The Charity Commission has called on charity trustees to minimize the risk of fundraising fraud after several instances this month where charity fraudsters were convicted. The Charity Commission has called on the giving public to ask more questions and be more vigilant when donating and has issued advice to trustees on how to reduce the risks of fraud. The new guidance comes as Crimestoppers is in talks to potential develop a charity-specific hotline for reports of charity fraud from the public and staff, although Crimestoppers said there was no definite timeframe for any such line going forward. 

“By stealing funds for charitable causes, criminals are not only deceiving kind-hearted supporters, but jeopardizing public trust in charitable giving,” said one charity UK regulator.

In the USA there is not even the acknowledgement that there is a charity-fraud problem.

Nonprofit News

In Case You Missed It:

1.     The bank didn't abide by its obligation to invest in conservative assets and failed to take steps to protect the charity’s $22 million in assets, so it sued.

2.     The government of Niger arrested about 20 doctors suspected of embezzling funds from a charity promoting vaccination in poor countries, set up by the Bill and Melinda Gates Foundation. The new investigation centers on $1.5 million (990.8 thousand pounds) donated between 2007 and 2010 by the GAVI Alliance, backed by the Bill and Melinda Gates Foundation. In December, GAVI suspended $6 million in funding to Sierra Leone after an audit showed misuse of $1.1 million of previously disbursed funds, including undocumented expenses, cash handouts and overcharged procurement costs between 2008 and 2011.

3.     A former financial director for an American Red Cross chapter in New York was sentenced to 2 1/3 to 7 years in prison for embezzling more than $274,000 from the organization. "I am truly sorry," Deborah Leggio said before she was sentenced by state Supreme Court Justice Richard Ambro. "I know I betrayed a trust." Leggio added, "I am just filled with shame, remorse and guilt."

4.     The Internal Revenue Service in March plans to start posting a more up-to-date list of organizations that have had their tax-exempt status automatically revoked for not filing proper paperwork. In the past, the tax agency has waited for six months after taking action to release the names of nonprofits that no longer hold charity status because they failed to file legally required documents for three consecutive years. But now it will do so a month after a group has lost its exemption.

5.     The founders of Angel Food Ministries, the now defunct $140 million faith-nonprofit ministry have pleaded guilty. A 71-page indictment alleged that Pastors Joe and Linda Wingo used the charity bank accounts for their own use. According to the Atlantic Journal-Constitution they got kickbacks from food vendors, used a personal jet, used ministry credit cards for personal purchases and personal trips, to name a few misdeeds. The staff of AJC deserves much credit for this outcome by investigating this fraud, particularly Christopher Quinn. I played a small role by contributing an editorial and adding some expertise. AJC shouldered the large part by evidencing an exemplary team approach. Nonprofit Imperative has followed the incremental outcomes for more than three years and keeping its readers apprised at each step.

6.     Two years after bowing to its critics and suspending five-figure annual pay for directors, Blue Cross Blue Shield of Massachusetts is reinstating the compensation — though at reduced levels and to fewer board members. The state’s largest health insurance carrier will pay part-time board members who chair committees a maximum of $54,500. That is down from the $78,600 before the public outcry over how much directors were paid at nonprofit insurers regulated as public charities. Blue Cross will pay other directors no more than $47,000, down from $58,600 in 2011. Despite the reductions, Blue Cross board members will remain among the best-compensated directors at any nonprofit health plan in the state. Blue Cross board members attend up to five full board meetings a year, a strategic planning session, and about eight committee meetings, executives said. (Boston Globe) Where is the AG on this turn of events?

7.     Upon its publication Nonprofit Imperative highlights the 2012 Report to the Nations from the Association of Certified Fraud Examiners. Although the survey basically applies to the outcomes of the for-profit sector, there are many lessons that can be learned from its key findings and highlights for the charity sector. There are some flags for the nonprofit sector. While the median loss has gone down significantly in private and public companies as well as government, the nonprofit sector has seen an increase. The nonprofit sector increased by 10% while private companies saw a 13.4% drop off, public companies a huge 36.5% decline and government showed a 19% decrease

8.     Allegheny County nonprofits that own tax-exempt properties will likely receive one or more of 2,800 letters asking them to prove to the Office of Property Assessments that they deserve the tax break. The letters are part of a review promised by County Executive Rich Fitzgerald to examine whether all nonprofits meet the criteria for property tax exemption.

9.     A  new study from the Johns Hopkins University Center for Civil Society Studies. found that if both paid staff members and volunteers are counted, nonprofits account for 7.4 percent of the total work force, on average, in 13 nations for which data were available. Charities’ contributions to gross domestic product increased at an average rate of 5.8 percent a year from the mid-1990s to the mid-2000s, the study found. The study also found that nonprofits: account for 4.5 percent of gross domestic product in 15 countries studied if both paid work and volunteer time are counted; received more of their revenue from fees for services (43 percent) than from governments (32 percent) and private donations (23 percent); account for more than 11 percent of the total work force in two countries, Belgium and Israel; contributed the greatest share of economic activity in Canada and Israel.

10.  Friends of Special Ed Kidz has operated sports leagues for area youth with special needs announced last week it would disband, after board members resigned amid disagreement stemming from an alleged embezzlement. A letter sent to FOSEK members last week said the organization's board of directors voted unanimously on Feb. 8 to dissolve the group, reallocating its programs and funding to another group with a similar mission. A unanimous vote by the Liam Nation board 10 days letter approved the plan for that organization to take on the athletic programs. Former FOSEK Treasurer LaShanta Magnusson was arrested in October for allegedly making more than $5,100 in unauthorized payments using the group's funds. Magnusson, who pleaded not guilty to one count of embezzlement, is due back in court in late March.

11.  The Maryland State Education Association conspired to hide the embezzlement of nearly a half-million dollars from its members “because of (the) potential impact on membership and loss of members” according to insurance document the union filed. MSEA is an affiliate of the National Education Association. The embezzlement was done by Denise Owens, a special education teacher at Stephen Decatur Middle School. She was also the treasurer of the Worcester County Teachers Association. Owens was also a gambling addict who couldn’t stop playing the slots in nearby Delaware. Starting in 2006, she began lifting funds from the treasury to cover her losses. The total amount embezzled topped $433,000.

Justice Watch

Judges, prosecutors and others have coddled criminals convicted of charity fraud in their sentencing…and it is rampant. All use jail overcrowding and other spurious excuses for lenient prosecution and sentencing. Restitution is frequently ordered in lieu of prison, but it is seldom discharged with less than 50% of the criminals even paying one penny. This result is a free pass for the criminals. We are watching!! (just a few).

1.     Former secretary-treasurer of International Association of Machinists and Aerospace Workers Local Lodge 2584, was sentenced in U.S. District Court for the Northern District of Indiana to three years of probation, including eight months of home detention, for embezzling $17,616.70 from the formerly Fremont, Ind.-based union.

2.     The former president of the Forestville Road Elementary PTA has been charged again with stealing money from the organization and trying to cover it up. She was arrested after Knightdale police concluded that she embezzled $4,129 in PTA funds she had reported stolen from her car last September. It was the second embezzlement charge levied against Williams. In October, Knightdale police charged Williams with embezzling $1,500 from the school after auditing the PTA’s financial records and discovering the money had gone missing on July 20. Altogether, police say, Williams took $5,629 from the organization.

3.     Melissa Wilfong's one to ten year jail sentence was suspended for five years of probation. Wilfong was the Johnson Elementary PTA treasurer when she took more than $20,000 from the account. She must pay the school back $27,334.92 and she also owes the Harrison County Board of Education $14,312.

4.     Richard Olive represented his TN phony charity group, National Foundation of America, as a legitimate 501(c)(3) nonprofit organization. During that time, he solicited elderly investors for $30 million in annuities and real estate. He told the investors that they would receive an “installment bargain contract” from National Foundation of America that would give them a guaranteed payout within a certain period and a tax deduction. When clients turned over existing annuities to Mr. Olive's group, he would surrender most of these contracts so the organization would obtain the funds, triggering surrender penalties, according to the indictment. In the end, less than half of 1% of the $23.6 million the group received went to charity, prosecutors said. Mr. Olive's brush with the law in Tennessee is only the latest development in his legal history. The Securities and Exchange Commission last month filed charges against him, his wife Susan and a Tallahassee, Fla.-based organization they controlled called We the People Inc. of the United States. The SEC claims that from June 2008 through April 2012, the group allegedly raised some $75 million from 400 elderly investors in more than 30 states using bogus charitable gift annuities.

We flagged these few examples of nonprofit mischief 

1.     Houston Athletics Foundation $550,000 

2.     Tahoe SAFE Alliance $15,000

3.     Franklin County (MS) School District over $77,000

4.     Town of Roxie (MS) 17,000

5.     Inyo County (CA) Welfare Office unknown

6.     Virginia Angus Association (VAA) $40,000-$50,000

7.     Bethel Presbyterian Church $29,000

8.     Greenbrier (WV) County Committee on Aging Inc. unknown

9.     Mosquito and Vector Control District (CA)  $650,000

10.  J. Marion Sims Foundation (PA) $220,00

11.  Beaver Creek Village Property Owners Association (AZ) $33,000

12.  Rathbun Property Management (AZ) $1 million

13.  Kansas Health Solutions $2 million

14.  Monterey Bay Aquarium Research Institute (MBARI) (CA) $800,000

15.  Order of the Eastern Star (IN) $290,000 

16.  International Alliance of Theatrical Stage Employees Local 829 (NY) $150,000

17.  International Association of Machinists and Aerospace Workers Local 2903 (IN) $18,000

18.  International Union of Allied Novelty and Production Workers Local 148 (NJ) $375,000 

19.  Arkansas Sports Hall of Fame $130,000

20.  United Transportation Union, General Committee of Adjustment 449 (IL) $71,160

21.  Island County Economic Development Council more than $30,000

22.  South Central SunGard Public Sector Users Group Association, Inc. (TX) $18,000

23.  Korean Cultural and Freedom Foundation (KCFF) (DC) $800,000

24.  Portage School (MI) $1000

25.  Ballinger Education Foundation (TX) $50,000

26.  Fayette County Memorial Hospital (OH) $19,000

27.  Paradise Valley Unified School District (AZ) $13,000

28.  Warrington Community Ambulance service (PA) $643,000

 Political/public official chicanery (just a few):

1.     A former Santa Rosa Junior College police officer accused of stealing nearly $300,000- over an eight-year period-from campus parking meters has admitted responsibility for the thefts.

2.     The former Bennington (VT) Rural Fire Department chief is facing embezzlement charges. Reports indicate that Joseph Hayes and his wife, Angela, are due in court next month for an alleged fraud with a department-sponsored raffle when Hayes was chief.

3.     The former director of the information technology (IT) division of the San Mateo County Community College District, pleaded no contest to three counts of forgery and one count of embezzlement). He also pleaded guilty to "taking, damaging or destroying" at least $65,000 worth of property during the commission of a felony.
With the assistance of co-defendant Mark Anthony Bustos, who also worked in the IT division, Mr. Witham allegedly embezzled $350,000 from the college district over six years, buying dozens of computers, hard drives and memory sticks online using the district's credit card, then selling the items via eBay and Craigslist.

4.     A former Anderson (Alaska) city clerk is accused of using a city credit card to charge more than $8,000 for personal expenses ranging from TV bills to denture adhesives to Western Union transfers.

5.     Two former Housing Authority of New Orleans employees pleaded not guilty to charges they embezzled $661,904 from the agency over two years.

6.     The Village of Baraga Treasurer charged with embezzlement appeared in Baraga County Circuit Court for pretrial. Cynthia Wadaga is charged with embezzlement of more than $20,000, but less than $50,000 from First Choice Autobody in L'Anse (MI) last fall. This is a felony charge that carries a 10-year prison sentence or a $15,000 fine if convicted.

7.     A former Allen Park (MI) Housing Commission employee was charged with stealing “less than $20,000” worth of rent checks.

8.     The Nicholasville (KY) Police Department is investigating a Lexington man it says stole $274,000 in campaign-contribution checks intended for the Democratic Governors Association. According to a criminal complaint filed by police that the perpetrator “worked at a check processing company in Lexington (KY) where he received and recorded” campaign contributions. The complaint the offender allegedly “used his position to steal checks over a two-year period” (July 2010 to September 2012) and deposit them into his personal account at a Nicholasville bank. The complaint further read that an audit of the account discovered that the total sum of stolen campaign checks deposited into his account was in excess of $250,000.

9.     Former Detroit Mayor Kwame Kilpatrick was convicted of extortion, bribery, and racketeering, capping a decade-long federal investigation that began with allegations that he misused the nonprofit group he set up to aid city youths and neighborhood programs. A homeless shelter operator’s donation to the then-mayor’s Kilpatrick Civic Fund in exchange for a political favor fueled the federal investigation that came to encompass alleged kickbacks and extortion in city contracting and accusations that Mr. Kilpatrick steered hundreds of thousands of dollars from the charity to personal and political use. Mr. Kilpatrick used the Kilpatrick Civic Fund, whose mission is to help youth and neighborhood-improvement programs in the city, as a private slush fund, channeling money from the charity into his mayoral campaigns and diverting at least $640,000 to personal use.

10.  Former Harrisburg Area Community College Vice President Nancy Rockey and Garry Esworthy, the county's former risk manager, both were charged with theft by detectives from the Dauphin County District Attorney's Office in January and November, respectively. Rockey was accused of stealing more the $228,000 from her school. Investigators pegged Esworthy's alleged theft at $490,000.

11.  The former chief of a volunteer fire department in Florence County (SC) has pleaded guilty to taking more than $200,000 from the department.

12.  A Coal County (CO) Sheriff's Deputy is accused of embezzling more than $1300 from the Coal and Atoka County Drug Court.

Tell us what you think and continue the tips (they are very helpful) gary.r.snyder@gmail.com

Nonprofit Imperative gathers its information principally from public documents...some of which are directly quoted. Virtually all cited are in some phase of criminal proceedings; some have not been charged, however there is money missing. On rare occasion there may duplicates entries.

Cites in various media:

Featured in print, broadcast, and online media outlets, including: Charity Navigator, Vermont Public Radio, Miami Herald, National Public Radio (NPR), Huffington Post, The Sun News, Atlanta Journal Constitution, Wall Street Journal (Profile, News and Photos), “Betrayal”, (a movie), NBC (on Charity Fraud…TBD), FOX2, ABC Spotlight on the News, WWJ Radio, Marie Claire, Ethics World, Aspen Philanthropy Newsletter, Harvard Business Review, Current Affairs, Charity Navigator, The Chronicle of Philanthropy, St. Petersburg Times, Board Room Insider, USA Today Topics, Accountants News, Newsweek.com, Responsive Philanthropy Magazine, New York Times, Portfolio Magazine, The Virgin Islands Daily News, NANKAI (China) BUSINESS REVIEW, National Religious Broadcasters newsletter, The Charity Governance Blog, American Chronicle, Palm Beach Post, Detroit Free Press, Oakland Press, Nonprofit World, Socially Responsible Business Forum, PNNOnline, Ohio Nonprofit Resources, Nonprofit Good Practice Guide, Nonprofit Startup Guide, Nonprofit Blog, National Coalition of Homeless Newsletter, The Michigan Nonprofit Management Manual, Finance and Administration Roundtable Newsletter, MichiganNonprofit.com, CORP! Magazine, Crain’s Michigan Nonprofit, ncrp.org, PhilanTopic, Nashville Free Press, Nonprofit Law Blog, Seniors World Chronicle, Carnegie Reporter, Assoc. of Certified Fraud Examiners Examiner, msnbc.com, Worchester (MA) Telegram and Gazette, Carnegie Corporation of America, EO Tax Journal, Wikipedia: Non-profit Organizations; Parent: Wise Austin, Accountants News, Veterans Today, Answers.com, Far-roundtable, #Nonprofit Report, nonprofithelpnews, nonprofit news

• Silence: The Impending Threat to the Charitable Sector (Xlibris, 2011)
• Nonprofits: On the Brink (iUniverse, 2006)

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Email: gary.r.snyder@gmail.com; 248/324-3700; Website:http://www.garyrsnyder.com

Gary Snyder is the author of Silence: The Impending Threat to the Charitable Sector (Xlibris, June, 2011) and Nonprofits: On the Brink (iUniverse, February, 2006) and articles in numerous publications. The book can be bought at amazon.com, barnesandnoble.com, Barnes and Noble (store)

© Gary R. Snyder, All Rights Reserved, 2013