By Gary Snyder
A telemarketer got $33,386 for fund raising $37,706 in
one year while the organization spent only $506 on programs for veterans. This seems
to be the norm. The West Virginia Vietnam Veterans Foundation, in 2007, raised
$144,275, with approximately $10,000 going to charitable programs, the AP said.
The West Virginia Secretary of State’s Office said the state does not mandate
what percentage of the contributions a nonprofit organization receives must be spent
on programs.
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.
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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com,
Nonprofits: On the Brink (2006)
Silence: The Impending Threat to the Charitable Sector (2011)
Thursday, December 19, 2013
Monday, December 16, 2013
IRS Going After Charities Behavior?
by Gary Snyder
After a hearing this week, Senator Charles Grassley submitted a written question to Koskinen, saying he was troubled about the IRS’s “lack of oversight” of charities and nonprofit organizations.
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. Cites in various media: Featured in print, broadcast, and online media outlets, including: Washington Post, 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
The nominee, John Koskinen, to head the embattled Internal Revenue Service said that, if confirmed, he would launch an inquiry into nonprofit organizations that have lost millions of dollars to financial wrongdoing and failed to disclose the circumstances to donors and law enforcement, according to the Washington Post.
Members of Congress have said they are troubled that accounts of multimillion-dollar losses have come to light through news media reports and not from IRS enforcement actions.
The Washington Post reported this year that it had identified more than 1,000 nonprofit organizations that in recent years disclosed on annual tax returns that they had suffered significant diversions — many of them acts of fraud and embezzlement carried out by insiders at the organizations.
The diversions highlighted in the articles totaled hundreds of millions of dollars. But the newspaper’s investigation also found that, in violation of IRS reporting rules, many of the organizations failed to include in their disclosures the amounts they lost and other key details.
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. Cites in various media: Featured in print, broadcast, and online media outlets, including: Washington Post, 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
Monday, December 9, 2013
Why Upwards of 10% or Tens of Billions of Charity Donors Dollars Are Stolen
By Gary
Snyder
There is much interest in the charitable sector with its hundreds of billions of dollars in contributions, trillions of dollars in assets and, most recently, the exposure of an astounding amount of theft. Numerous studies have noted that between $41-50 billion has ended up in the pockets of those to which it was not intended.
• Most nonprofits are required by law to file financial statements each year at the state and federal levels. In my experience, the information is not timely, is incomplete or incorrect either intentionally or by accident. Incidents of fraud are often omitted or incomplete. Because these documents are available for public inspection and frequently used in the decision-making by donors, they are less than transparent. Salaries are frequently understated. Fundraising expenses are often a guess. Related party disclosures are very rarely cited.
o A recent example: a thousand examples in the Washington Post article amounting to hundreds of millions of dollars of charity theft;
• The board is often kept in the dark. Most boards are disinterested and disengaged. Many believe that intentional deception of donors and board members is a common occurrence. In virtually all instances, the board has had the opportunity to inquire as to malfeasance but has not done so. Why? There are no consequences. Seldom is the board held accountable for its lack of fiduciary duty. Many board members are not full engaged in oversight. Another reason is that the bond between the board and the executive is strong, based on misplaced trust.
o A recent example: Two Western Pennsylvania nonprofit boards are under the PA. Attorney General's scrutiny for mismanagement of millions of dollars.
• In some instances, the auditors have not done their due diligence. Frequently, problems are dismissed by auditors to retain a client. Few auditors have employed sound fraud-detection audit procedures. An auditor cannot rely too heavily upon management assurances.
o Two examples: In two instances, the auditor for Baptist settled for $217 million and the auditor for Roslyn NY schools, upon being charged, closed his doors.
• The federal law, Sarbanes-Oxley, applies solely to for-profit corporations, but many charitable organizations have instituted whistleblower policies as well as other accountability measures. Few have provisions for an employee to complain directly to anyone other than an insider. In some cases when instituting S-O, the implementation of policies have worked. Tips from insiders on financial misdeeds far outpace audits exposures. Sorrowfully, mere adoption of written policies and practices, however, does not mean they are being used. In most cases, employees are intimidated or bribed by superiors and therefore no one-steps up communicate any malfeasance.
• A recent example: The District of Columbia tax office employees were showered by their supervisor with expensive gifts and remained quiet in a $48 million scheme that lasted decades.
• Internal controls are frequently lacking in most nonprofits. For those with such controls, implementation is compromised for the sake of convenience, but seldom triggered.
o An example: The Central Prince George County Community Development Corporation was forced to revise its internal controls when a board member embezzled $500,000.
• There is the need to further delineate the roles of managers and governors or trustees. An unbiased set of eyes from the board on financial matters is critical. Many times this is overlooked in favor of deferring to the competence, in the world of details, of the executive and his/her role as chief operations officer. This is a recipe for disaster.
o A example: The Virginia Farm Bureau found out after it waited 10 years and $2 million before an audit caught an inside attorney embezzling.
Unregulated charities and all that money has, in fact, spoiled the sector. Most of us want more vigilance with nonprofit leaders acting more responsibly. This will strengthen the charitable sector to make it compliant and vibrant.
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. 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
There is much interest in the charitable sector with its hundreds of billions of dollars in contributions, trillions of dollars in assets and, most recently, the exposure of an astounding amount of theft. Numerous studies have noted that between $41-50 billion has ended up in the pockets of those to which it was not intended.
For a multitude
of reasons over the past two decades, we have seen substantial increase in
malfeasance in the nonprofit sector. Instances range from the Baptist
Foundation in Arizona indictment of $550 million obtained by fraud eight years
ago to $100 million theft at the bogus U.S. Navy Veterans Association recently to
thousands at parent-teachers associations to hundreds of thousands of dollars
stolen on a daily basis at small and medium charities.
There are common characteristics,
in no order, that are enveloping the charitable sector to assure that donations
do not benefit the anticipated beneficiary.
·
Billions are taken in fundraising
efforts with agencies only receiving as little as 5% of the money raised.
o A recent example: In just one state tens of millions of dollars are taken by cancer
solicitors. Fewer than 50% of the Charity Navigator breast cancer
charities have rated high for their commitment to accountability and transparency
• Most nonprofits are required by law to file financial statements each year at the state and federal levels. In my experience, the information is not timely, is incomplete or incorrect either intentionally or by accident. Incidents of fraud are often omitted or incomplete. Because these documents are available for public inspection and frequently used in the decision-making by donors, they are less than transparent. Salaries are frequently understated. Fundraising expenses are often a guess. Related party disclosures are very rarely cited.
o A recent example: a thousand examples in the Washington Post article amounting to hundreds of millions of dollars of charity theft;
• The board is often kept in the dark. Most boards are disinterested and disengaged. Many believe that intentional deception of donors and board members is a common occurrence. In virtually all instances, the board has had the opportunity to inquire as to malfeasance but has not done so. Why? There are no consequences. Seldom is the board held accountable for its lack of fiduciary duty. Many board members are not full engaged in oversight. Another reason is that the bond between the board and the executive is strong, based on misplaced trust.
o A recent example: Two Western Pennsylvania nonprofit boards are under the PA. Attorney General's scrutiny for mismanagement of millions of dollars.
• In some instances, the auditors have not done their due diligence. Frequently, problems are dismissed by auditors to retain a client. Few auditors have employed sound fraud-detection audit procedures. An auditor cannot rely too heavily upon management assurances.
o Two examples: In two instances, the auditor for Baptist settled for $217 million and the auditor for Roslyn NY schools, upon being charged, closed his doors.
• The federal law, Sarbanes-Oxley, applies solely to for-profit corporations, but many charitable organizations have instituted whistleblower policies as well as other accountability measures. Few have provisions for an employee to complain directly to anyone other than an insider. In some cases when instituting S-O, the implementation of policies have worked. Tips from insiders on financial misdeeds far outpace audits exposures. Sorrowfully, mere adoption of written policies and practices, however, does not mean they are being used. In most cases, employees are intimidated or bribed by superiors and therefore no one-steps up communicate any malfeasance.
• A recent example: The District of Columbia tax office employees were showered by their supervisor with expensive gifts and remained quiet in a $48 million scheme that lasted decades.
• Internal controls are frequently lacking in most nonprofits. For those with such controls, implementation is compromised for the sake of convenience, but seldom triggered.
o An example: The Central Prince George County Community Development Corporation was forced to revise its internal controls when a board member embezzled $500,000.
• There is the need to further delineate the roles of managers and governors or trustees. An unbiased set of eyes from the board on financial matters is critical. Many times this is overlooked in favor of deferring to the competence, in the world of details, of the executive and his/her role as chief operations officer. This is a recipe for disaster.
o A example: The Virginia Farm Bureau found out after it waited 10 years and $2 million before an audit caught an inside attorney embezzling.
Unregulated charities and all that money has, in fact, spoiled the sector. Most of us want more vigilance with nonprofit leaders acting more responsibly. This will strengthen the charitable sector to make it compliant and vibrant.
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. 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
Friday, December 6, 2013
Another Celebrity Under Investigation By The IRS And A Grand Jury
by Gary Snyder
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. 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
Nonprofit Imperative has warned donors to be
cautious in giving money to celebrity charities.
A beloved Hall of Fame member
of the Broadcast Pioneers of Philadelphia and former TV sports director Don
Tollefson’s charity solicitations 's have been raising eyebrows...for more than a
decade
Now there is a
multi-jurisdictional criminal probe into the alleged scams in which he was
involved. "It's a monster right now," said Bucks County Deputy
District Attorney Ryan Hyde, who specializes in complex white-collar cases, of
the Tollefson investigation. "We've talked with more than 100 victims.
It's a sizable amount of money."
The questions go way
back.
Tollefson failed to
deliver money to a cancer patient at least 10 years ago after Winning Ways
raised money in conjunction with a player from the defunct women's soccer team,
the Philadelphia Charge, according to a source. None of at least four
charities associated with Tollefson - Winning Ways, One Child Saved, Employ
Young Adults and tixr4kids.com - appears to be registered with the IRS. The
website for One Child Saved has been taken down, but a cached version of the
site says One Child Saved and Winning Ways are 501(c)(3) nonprofits and that
all donations are tax-deductible.
Investigators are trying to determine how some of
that money was spent. Tollefson's off-the-grid charities do not appear to have
filed the paperwork typically required of nonprofits.
“In order for it to be tax deductible at all, they would have to have
an IRS determination," said Greg McRay, chief executive of the Foundation
Group, which assists nonprofits. (source)
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. 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
Thursday, December 5, 2013
Board Members To Be Held Accountable by PA Attorney General
by Gary Snyder
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. 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
Two Western Pennsylvania nonprofits are tangled up in court, where tax delinquencies and alleged mismanagement of millions of dollars have volunteer board members under Attorney General Kathleen Kane's scrutiny.
Kane aims to oust trustees at Conneaut Lake Park in Crawford County, which failed to pay taxes and keep fire insurance on its Diamond Ballroom, destroyed in a fire in 2007.
In Pittsburgh, the August Wilson Center for African American Culture fell behind on mortgage payments for a $40 million building constructed without a clear revenue plan, ending up in foreclosure.
Among the fiduciary lapses cited in the petition are the board’s failure “to take advantage of business opportunities that would have generated more revenue” and “failure to insure Dreamland Ballroom and The Beach Club,” as cited in a Meadville Tribune article. Should Kane’s petition be approved, the soon-to-be-ousted trustees collectively would be on the hook for a “surcharge” of $1 million to offset some of the expenses associated with a breach of trust—in this case for failing to protect the park’s assets and manage its finances properly.
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. 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
Monday, December 2, 2013
Late November Edition-Nonprofit Imperative E-Newsletter
Nonprofit
Imperative
…Your nonprofit browser
November
2013
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:
Association of Medical
Colleges; U.S. Navy Veterans Association
Charity Check Up:
Metro. N.Y.
Council on Jewish Poverty
A Thought or Two:
Overwhelming
Evidence of Charity Fraud
Nonprofit News-In Case You Missed It:
Audits; Americans for
Prosperity; Sacramento Public Library…more
Political/Official Chicanery:
MN; NYC; NJ; PA; VA; HI; CA; WA; MT; OK;
MI; CO…more
What Do You
Think?
Why
are there so many charity CEOs who are rip off artists?...“The nonprofit sector
takes in $1.5 trillion a year. It’s the largest nonprofit sector in the
world… And the amount of oversight is pathetic.” (Ken
Berger, Charity Navigator)
“…the sector as a whole can’t afford the
reputational damage from even the hint of fraud.” (Tim
Delaney, chief executive of the National council of Nonprofits)
“…there are still shortcomings with the failure of
groups (of charities) to be completely honest or pursue wrongdoers”
(Washington Post Editorial)
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.”
It Took Seven Years To Uncover This $5 Million Charity Fraud
Since 2005, while working as a $56,000-a-year
administrative assistant, Ephonia
Green
allegedly stole $5.1 million from the Association
of American Medical Colleges. Nearly $1.4 million was paid via 74 checks
made out to Green’s bridal business, known as Couture Miss Bridal & Formal,
court files show. At
the association, Green had enough access to key financial systems that she was
able to create fake invoices in the names of legitimate groups that she then
approved for payment, the court files contend. And when the checks were ready,
she had them returned to her, not sent to the vendors, prosecutors charge.
Under that system, a spelling change of just four letters allegedly
netted $3.7 million for Green when she purportedly created nearly 200
false invoices in the name of the well-known Brookings Institution policy
center but deposited the checks into accounts she opened for her own “Brookings
Institute.”
The alleged
embezzlement ballooned starting in 2005, the criminal court files charge, until
Green netted an amount that would be close to 90 times her salary.
A $100 million Charity Thief Finally Convicted
The leader of the bogus U.S. Navy Veterans
Association charity was convicted in Cleveland of stealing from donors.
After a
six-week trial, John Donald Cody, 67, better known as Bobby Thompson, was found
guilty of 23 charges including theft, money laundering, corrupt activity, record
tampering and identity fraud.
The
verdict caps an episode in the life of Cody, a Harvard graduate and former Army
intelligence officer who used a stolen identity to fabricate a military resume
to create a charity ostensibly to aid Navy veterans
The charity
collected an estimated $100 million before it was exposed as a sham in 2010,
when a Florida newspaper reported none the association's officers existed and
office locations were no more than UPS mailboxes. Little of the donated money
helped veterans.
After the
disclosures Thompson disappeared for two years until U.S. marshals, in
Portland, Ore., arrested him, in 2012. Among his possessions was a suitcase
containing $1 million, the newspaper said.
He faces a
minimum of 10 years in prison.
A Charity Check Up:
An Accomplice Arrested In $7 million Charity Fraud
The owner of a Long Island insurance company has
been charged with helping longtime Jewish community leader loot more than $7
million from one of the city’s most influential social service organizations
and pocketing at least $1 million himself, according to a criminal complaint
filed in the case. The insurance company owner, Joseph Ross, was arrested and
charged with first-degree grand larceny and money laundering and other crimes
for what the complaint said was his admitted role in the scheme, which spanned
two decades and targeted the social service organization, the Metropolitan New
York Council on Jewish Poverty. It
appears that investigators have concluded that the amount of money stolen
between the early 1990s and August 2013 was greater than they had believed.
In the initial complaint the total amount of the theft was listed as in
excess of $5 million. But the complaint against Mr. Ross says the total amount
of money stolen was in excess of $7 million.
A Thought or Two:
The Evidence Is In
“The Harvard
University's Houser Center for Nonprofit Organizations suggests that fraud
losses among U.S. nonprofits are approximately $40 billion a year.
"According to a Washington Post analysis of the filings from 2008-2012 ...
of more than 1,000 nonprofit organizations, ... "there was a 'significant
diversion' of nonprofit assets. Just the top 20 organizations in the Post's
analysis had a combined potential total loss of more than a half-billion dollars.” (Source) Need we say
more…?
- · Nonprofit leaders need
to issue a “clarion call,” says Cindy Lott, a lawyer who developed and
runs Columbia Law School’s Charities Regulation and Oversight Project and
previously served in the Indiana attorney general’s office. “We need good
regulation. We need it at the federal level. We need it at the state
level. The nonprofit world has become such a big economic engine—employing
millions of people and handling billions of dollars—that it needs a strong
regulatory regime to “protect the charities that are doing it right,” she
says.”
- · “Why can’t we have the
equivalent of an SEC for nonprofits?” says Janet Greenlee, an associate
professor of accounting at the University of Dayton who specializes in
nonprofits.
- · Since Congress concluded
its hearings, problems with veterans’ charities that are spending little
on programs, or even allegedly committing outright fraud, have continued
unabated. So have reports of other alleged improprieties, but nothing
happened.
- · Some critics say the
nonprofit world needs to do much more to call out bad actors, including
expelling them from trade groups. “The charitable community seems loathe
to speak ill of anybody anytime, anywhere,” says Dean Zerbe, a former top
aide to Republicans on the Senate Finance Committee.
- · A committee of the
House of Representatives held hearings to explore accusations that some
veterans charities were spending just a trickle of the money they raised
for programs to help veterans or their families…nothing happened
- · Nonprofit and policy
experts have, over the years, proposed many ideas to improve the way that
charities are regulated, a task that now generally falls to the Internal
Revenue Service, which monitors tax-exempt organizations, and the states,
many of which require charities and professional fundraisers to register
and provide financial information.
Does
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News
Nonprofit
News…
In
Case You Missed It:
1.
While
independent audits serve an important purpose and may prevent potential fraud,
audits rarely detect fraud. Even when an organization conducts an independent
audit or review of its financial statements, the auditors do not guarantee that
the organization is free from fraud.
2.
Americans for Prosperity — the main political
arm of billionaire industrialist brothers Charles and David Koch — spent a
staggering $122 million last year as it unsuccessfully attempted to defeat
President Barack Obama and congressional Democrats, according to a Center
for Public Integrity review of documents filed in Colorado. During its previous eight years of existence,
Americans for Prosperity spent a combined $72 million, a review of Internal
Revenue Service records indicates. Tax records show Americans for
Prosperity has received large sums of money from other Koch-connected
nonprofits such as Freedom Partners and the Center to Protect
Patient Rights. Corporate interests, such as the American Petroleum
Institute and tobacco giant Reynolds American, are also among
Americans for Fallen Blue is a
Maryland-based organization that raises money for a police
nonprofit benefiting the families of fallen officers; helping to cover their
funerals, establishing scholarships for their kids and even one day creating a
memorial for those killed outside the line of duty. Center for Public Integrity confirmed
Fallen Blue is not registered as a nonprofit with the Internal Revenue Service
or with Maryland's Secretary of State, which oversees nonprofits. John Guarnieri who runs the organization tells
ABC2 the expenses accrued by his organization are often more than they bring in
and that while they thought about becoming a "full-fledged nonprofit,”
because of high costs they’ve instead opted to donate what they can to another
group, Safe Call Now. Safe Call Now refused to tell ABC2 if Fallen Blue has
contributed to its organization and in what amount. Their Executive Director
did not respond to a request for additional information through email. Update: The U.S. Department of the Treasury and the
Internal Revenue Service (IRS) issued initial guidance regarding qualification
requirements for tax-exemption as a social welfare organization under section
501(c)(4) of the Internal Revenue Code. This proposed guidance defines
the term "candidate-related political activity," and would amend
current regulations by indicating that the promotion of social welfare does not
include this type of activity.
3. The Sacramento Public Library will be getting a check for
nearly a half million dollars – not in donations, but in restitution. It all stems
from two years ago, when two former employees embezzled close to $800,000 from
the library.
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. (just a few
examples).
1.She has been arrested and charged with grand theft
after investigators say she embezzled nearly $30,000 from the Carl Hill
Galloway Pioneer Club. Just months before, she was charged with grand theft and
unemployment fraud after investigators learned she made over $65,000 while
cashing $11,400 in unemployment checks.
2. Even though David Mau pleaded
guilty to forgery, counterfeit and theft at the ARC of Bismarck (ND), he was
sentenced to no jail time and perform 100 hours of community service.
We flagged these few
examples of nonprofit mischief
1.
Alaska Subsistence
Defend Fund /Alaska Traditional Foods Security Council $21,500
2.
Brown County (MN)
Agricultural Society $91,000
3.
River Bend Nature
Center (MN) $23,900
4.
Rochester (MN) Juvenile
Hockey Association $32,000
5.
The Fairmont Youth
Hockey Association (MN) $9,479+.
6.
Center for Independent Living of
Southwest Florida $900,000
7.
Faith Without Walls International
Ministries (NY) $100,000
8.
Local 64 of the
International Brotherhood of Electrical Workers and its joint apprentice training fund (NJ)
$350,000
9.
Ardsley North Hills
Athletic Association and the Abington Bulldogs Youth Wrestling Club. (PA)
$40,000
10. Virginia Angus Association $70,000
11. Lock Haven Area Jaycees (PA) unknown
12. Waianae Community Outreach (HI) $800,000
13. Bush Elementary parent-teacher organization (CA)
$12,000
14. Luzon Visayas Mindanao Association (CA) $68,000
15. Seattle Public Schools (WA) $3 million
16. Montana’s Veterans of Foreign Wars $140,000
17. Amateur Athletic Union wrestling club (MT) $10,000
18. Tulsa (OK) Public School Athletic Director
$92,000
19. Waverly Junior Football (MI) $19,000
20. Axton Elementary (VA) $14,000
21. Breckenridge Festival of Film (CO) $210,000
22. Boys & Girls Club (CA) unknown
23. Mechanicsville Advent Christian Church (VA) $87,000
24.
Portage Rotary Club (MI) <$50,000
Political/public
official chicanery
(just a few):
1.
A highly regarded
school principal in Fairfax County and her former finance aide have been
arrested and charged with embezzling more than $100,000 and money laundering.
Update: The principal of a Northern Virginia middle school and her former
finance technician have been relieved of their duties after embezzlement
allegations surfaced.
2.
The Aransas Pass (TX) Police
Department has arrested a volunteer firefighter suspected of felony theft of
$22,000 from a nonprofit organization and fraud.
3. The wheelchair-bound former Mid-Peninsula (CA) Water District
worker accused of stealing more than $200,000 to fund a gambling addiction
pleaded not guilty yesterday to embezzlement in her first court appearance on
the alleged crimes prosecutors say went unnoticed for three years until she
left on medical leave.
4.
She is not just any city worker either, but the former Chief
Financial Officer for the Oklahoma City Zoo. She is accused of embezzling more
than $10,000
5. The former executive director of a D.C. public
charter school, Nia Community Public Charter School, admitted in
federal court that she embezzled $29,000 in school funds, according to U.S.
Attorney Ronald C. Machen Jr.’s office. He entered a guilty plea to a charge of
theft from a program receiving federal funds is scheduled to be sentenced in
February in the U.S. District Court for the District of Columbia.
6.
A former fire captain in
Park City was charged with embezzling more than $30,000. Randy Scott, who is a
former captain in the Park City Fire District, is facing three second-degree
felonies for theft.
7.
A federal grand jury
indicted a former supervisor in the Seattle office of the Bureau of Alcohol,
Tobacco, Firearms and Explosives on charges of embezzling $20,000 from a fund
for confidential informants.
8.
Jackson County’s (MO)
former court administrator pleaded guilty to embezzling $140,000 in court funds
for her own use while serving as the court’s top non-judicial official.
9.
Brimfield's (MA) former
treasurer has been charged with embezzling more than $80,000 from the town.
10. A former Kentwood (MI) Parks and Recreation clerk
will spend 20 months to 20 years in prison after she managed to steal more than
$331,000 from the city, a theft that led to job cuts, according to the
mayor-elect.
11. The former CEO of Compensation Advisory Organization of Michigan
was charged earlier this year after the Michigan Attorney General’s office
received an audit that showed the non-profit company’s finances were not in
line. After investigating, prosecutors say he and his former bookkeeper
embezzled more than $2.6 million from the non-profit. The Compensation Advisory
Organization of Michigan provides administrative and customer service support
for the Michigan Workers' Compensation Placement Facility. He will serve at least the next three years in prison after pleading
guilty.
12. A former administrator with
Huntington (WV) Housing Authority (HHA) has pleaded
guilty to embezzlement from the Shelter Plus Care Program. She embezzled a total of $23,000 from HHA.
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 occasions, there may be duplicates.
Cites
in various media:
Featured in print,
broadcast, and online media outlets, including: Charity Navigator, Washington Post, The Patriot-News, Vermont Public Radio, Miami Herald, National Public
Radio, Huffington Post, The Sun News, Atlanta Journal
Constitution, Wall Street Journal (Profile, News and Photos), FOX2, ABC
Spotlight on the News, WWJ Radio, msnbc.com, Marie Claire, Ethics World, Tactical Philanthropy, Aspen Philanthropy
Newsletter, Harvard Business Review, Current Affairs, 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, 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,
VPR News, National Enquirer,
- Silence:
The Impending Threat to the Charitable Sector (Xlibris, 2011)
- Nonprofits:
On the Brink (iUniverse,
2006)
- The Michigan Nonprofit Management Manual, Governance Section
Our intent is to
keep you informed.... You may be removed from our
contact list and future mailings by emailing to garysnyder4@gmail.com with the word "remove" in the subject line.
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
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. 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, 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; National Enquirer, Northwest Herald, The HelpWise Daily, The #Nonprofit Report, Wikipedia (Nonprofit Organization), Answers.com, Nonprofits: On the Brink (2006) Silence: The Impending Threat to the Charitable Sector (2011)
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