Nonprofit
Imperative
…Your nonprofit browser
August 2014
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:
Haitian Charities; Trafficking Foundation
Charity Check Up:
International
Professional Association/Immigration Foundation
A Thought or Two:
Credit
Unions; MI Governor, County Exec. And Mayors
Nonprofit News-In Case You Missed It:
Brazilian Red Cross; Assoc.
of American Medical Colleges; IRS …more
Political/Official Chicanery:
MT; GA; MI; CA; FL; NC; MS; VA; DC; CO;
NY; PA …more
What Do You
Think?
“The Form 1023-EZ will
increase opportunity for fraud” and will make it harder “to protect charitable
assets from fraud and abuse and to ensure that charitable assets are used for
the purposes represented to the public.” -- Alissa Hecht Gardenswartz,
president of the National Association of State Charity Officials
“It’s easier to get tax-exempt status under 1023-EZ than it is to get a library card” and bad actors “will be able to operate in the name of the charity, and the IRS will never be the wiser because they’re not looking at the underlying documentation.”
-- Tim Delaney, president and CEO of the Council of Nonprofits
“It’s easier to get tax-exempt status under 1023-EZ than it is to get a library card” and bad actors “will be able to operate in the name of the charity, and the IRS will never be the wiser because they’re not looking at the underlying documentation.”
-- Tim Delaney, president and CEO of the Council of Nonprofits
-------------
Using private solicitors is enticing for charities because
it's easy money. The solicitors come in and say they'll raise $100,000 for the
charity, but at a cost of $1 million of donors' money, said Daniel Borochoff, president and founder of the
Chicago-based CharityWatch, a watchdog organization.
--------------
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 (for themselves).”
No Trust, No Accountability---Haitian Charities
A “narrow, kleptocratic elite has captured key positions in government
agencies and civil society organizations.” However, the international donor
community is in a weak position to call for governmental and civil society
reforms in the country.
Donor nations and aid organizations were unable
or unwilling to trust government institutions as reliable partners in their aid
operations, NGOs and their funders programmed around them, creating parallel administrative
structures that effectively undermined Haiti's
government and alienated its people.
“Donors themselves set a poor example of successful finance management
and transparency,” Claire Lockhart and Johanna Forman write in Foreign Policy. “The U.N. agencies, NGOs, and contractors have
yet to publish accounts of financial expenditure that are readily available to
Haitian citizens.
They waste time and money on duplicating inefficient projects because
they fail to coordinate with one another or with local governments. Meanwhile,
they are complicit in the siphoning off of significant foreign-aid dollars for
favored NGO and U.N. contractors.
Only 10 percent of the $6.04 billion in funding donated between 2010 and
2012 went to the Haitian government, and less than 0.6 percent went to
Haitian organizations and businesses.
By circumventing Haitian institutions in the effort to deliver aid, the
donor community missed an opportunity to use its resources to reform the
institutions themselves.” (other source)
“Countess” Charity Seems Not To Exist, But Took Funds
"The
Countess" is holding fundraisers in San Diego County for the Rescue
Children From Human Trafficking Foundation. The money raised is supposed to go
to help children sold for sex or forced labor.
In 2011, Kaitja
Nastopka made national headlines when she called herself a
"Countess."
She claimed she had a connection to the famous Guggenheim family of New York. Police arrested her and two others on charges of fraud for lying about the connection. As part of a plea deal, she promised the court she would never use the Guggenheim name again. She is using a different name. When investigators wanted to interview her, she ran away.
She claimed she had a connection to the famous Guggenheim family of New York. Police arrested her and two others on charges of fraud for lying about the connection. As part of a plea deal, she promised the court she would never use the Guggenheim name again. She is using a different name. When investigators wanted to interview her, she ran away.
She also claims to
have some big name potential board members. None of those mentioned know
anything about this board or any promise made about being involved on the
board.
Sex trafficking
awareness advocate Marisa Ugarte told investigators she doesn't believe
Nastopka's foundation helps anyone. Ugarte's organization works with the FBI
and the San Diego Police Department on sex trafficking cases.
"If it had been real, it would have been a good thing. Unfortunately, it isn't real."
"If it had been real, it would have been a good thing. Unfortunately, it isn't real."
The foundation does
hold 501(c)(3) status. But there is a two-year lag on reporting donations on
the 990 form, so the ABC affiliate in San Diego was not able to see how much
money the foundation has raised and where the money went.
Charity Check Up:
Sham Immigration Nonprofit Defrauded Thousands of Clients
Two of the largest non-profit immigration service groups in the United
States will shut down as part of a settlement of a lawsuit that accused them of
defrauding thousands of clients, New York Attorney General Eric Schneiderman
said.
The
International Professional Association will close immediately and the
International Immigrants Foundation within two years, Schneiderman said. Their
remaining assets of $2.2 million would be used to provide restitution to
clients.
Schneiderman's
predecessor, now-Governor Andrew Cuomo, filed a lawsuit in 2010 against the
groups and their president, Edward Juarez, who for three decades has been a
nationally recognized expert on immigration issues.
Cuomo
said the groups charged exorbitant fees for services including securing work
permits and residency and that their workers falsely claimed to be lawyers.
Juarez was accused of using the money to fund a lavish lifestyle and provide
jobs for his former wife and children.
"Organizations
like IIF and IPA prey upon vulnerable individuals who seek a better life in
this country," Schneiderman said in a statement.
Juarez
said in a statement that the groups' cases were handled only by licensed
attorneys. He added that he never faced criminal charges and did not have to
admit wrongdoing as part of the settlement.
"The
ultimate loser(s) were the immigrants themselves," he said.
The
settlement is the latest setback for Juarez, who was a radio host and columnist
for the Spanish-language newspaper El Diario prior to the 2010 suit.
The
IIF and IPA, according to the suit, advertised their services as being free or
inexpensive. But people who signed up had to make monthly payments and pay
thousands of dollars in fees for different types of services.
Juarez
and his workers then gave clients poor advice, including suggesting immigrants
enter sham marriages to gain citizenship, or failed to file paperwork properly,
according to the suit.
A Thought or Two:
Serial Embezzlements of Credit Unions Due To Little Oversight
Due to a lack of
oversight at the small $4.2 million Milledgeville Community Credit Union, two
employees took advantage of the minimal oversight and were able to embezzle
more than $320,000 in separate incidents that spanned many years, according to
the U.S. Attorney’s Office. It took seven years to catch one and 5 years the
other.
In an unusual turn, both women
have already repaid the credit union for money stolen.
What seems to be usual is the number of similar
situations. The latest two cases follow a string of internal fraud
allegations recently uncovered at Illinois credit unions. Other recent cases
include Paul C. Smith, a former
president of Laclede Community Credit Union and former treasurer of a Illinois
Credit Union League chapter, who recently pleaded guilty in U.S. District Court
in St. Louis to using the chapter’s debit card for almost $60,000 in personal
expenses over five years. Charles
Juska, former president of the
$25 million Tazewell County School Employees Credit Union in Pekin, Ill.,
recently pleaded not guilty to misapplying more than $500,000.
In the most recent
cases, both former employees pleaded guilty earlier this year.
The former manager was sentenced in July to eight months in federal prison for
embezzling more than $220,000 from the credit union from 2005 to 2012. The
teller was sentenced in May to two days in prison, three years of supervised
release and a $4,000 fine.
Credit unions are
"not-for-profit" because their purpose is to serve their members
rather than to maximize profits. Many credit unions also
provide services intended to support community
development or sustainable international
development on a local level.
MI Politicos Keep Their Charities Opaque
There has
been little interest or enforcement by the Internal Revenue Service or the
Michigan Attorney General’s office to seek transparency of shadowy nonprofits
set up by politicians.
Former
Detroit Mayor Kwame Kilpatrick used his Kilpatrick Civic Fund (run by his
highly paid sister) to pay for jets, golf clubs and personal travel. The money
was to go toward the betterment of Detroit children. Not one penny was seen by
the kids. Kilpatrick is currently serving a 28- year federal sentence after
being convicted of corruption charges.
The outgoing
Wayne County Executive created his nonprofit, Wayne County Business Develop
Corporation and solicited donations from businesses and contractors. The 501
(c) (6) ended up paying an insider a hefty bonus.
The
current Michigan Governor took in more than $1 million from unnamed donors and
paid an aide $100,000 on top of his regular salary. It seems that the rest of
the money has not been publicly accounted for.
Now the
newly elected Mayor of Detroit wants to follow in the foot steps of his
predecessor and the Governor by starting a 501 (c) 4, the Detroit Progressive
Fund. He has given assurances that it will operate under a set of voluntary
restrictions. (source)
Any
thoughts?
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News
Nonprofit
News…
In
Case You Missed It:
1 New York state boards of charities with more than
$1 million in revenue must now perform active oversight over financial
audits. A new law also seeks to prevent conflicts of interest by requiring
that transactions between nonprofits and insiders who stand to benefit be fully
disclosed. It requires boards to study whether insider deals are fair,
reasonable and in an organization's best interests.
2 William E. Rapfogel, the longtime leader in New
York’s nonprofit and Jewish communities, was sentenced Wednesday to serve 40
months to 10 years in prison for stealing millions of dollars from the
social-service charity he led for two decades. Mr. Rapfogel has paid $3-million in restitution to the Metropolitan New
York Council on Jewish Poverty. He faced longer incarceration if he had failed
to repay the full amount before sentencing. Authorities said Mr. Rapfogel
pocketed more than $3-million of some $9-million drained from the council
through a scheme with the charity’s insurance broker to pad premium payments
and split the extra funds. He served as the charity’s executive director, and
enjoyed close ties with New York political leaders from 1993.
3 Pleading guilty in May to a criminal charge of
felony tax fraud, a Brooklyn rabbi and his wife accused of collecting donations
for a network of phony charities will pay restitution of more than half a
million dollars under an agreement with New York State’s attorney general. Mr.
Weingarten admitted in court filings that eight of the groups for which he
claimed to be raising money “did not exist.”
nonprofit was sentenced
to 46 months in prison Friday after a sobbing apology in court that proved unmoving
to a federal judge. Ephonia Green stole the money while
working as a $56,000-a-year administrative assistant at the Association of American
Medical Colleges. The association represents medical schools and teaching
hospitals and administers the test known as the MCAT used in medical school
admissions.
5 Update: Pete Seda is the former
head of the U.S. branch of Al-Haramain Islamic Foundation based in Ashland, OR.
was convicted in 2010 of using the foundation to help smuggle $150,000 to Saudi
Arabia in 2000 and signing a fraudulent tax return to cover it up. During the
trial, Seda blamed the tax return on his accountant and maintained the money
was for humanitarian aid. A
federal judge said there was no proof directly linking him to terrorism, but
the judge said he had no doubt the money went to Islamic fighters in Chechnya,
as the prosecution maintained.
In August 2013, the 9th U.S. Circuit
Court of Appeals in San Francisco overturned the conviction, saying the
government turned what was really a tax fraud case into a terrorism case. The
court said the defense was given incomplete versions of classified documents. Last month, The charity pleaded guilty in U.S.
District Court in Eugene to one count of filing a false tax return with the
Internal Revenue Service. The group was placed on probation for three years,
and it agreed during that time not to resume operating as a tax-exempt charity
in the U.S., prosecutors said.
6.
Brazilian
authorities are investigating the embezzlement of 10 million dollars of
humanitarian funds from the Brazilian Red Cross. The ongoing investigation
comes after an audit, commissioned by the Brazilian Red Cross last year, which
revealed millions of dollars in voluntary contributions and donor funding had
been siphoned off. Following the corruption scandal, the Brazilian Red Cross
said it has tightened its oversight of how donor funds are managed.
7. Internal Revenue Service commissioner
John Koskinen is putting his hopes in the IRS’s recently introduced Form
1023-EZ, which is intended to expedite applications by small charities for
tax-exempt status facing a long backlog and also hopes the new form will help
the IRS uncover illegitimate charities.
Update: In
an attempt to assure that gambling
operators don't exploit charities for their own profit, the Michigan Gaming Control Board to more
tightly regulate charity gambling after complaints that charities were being
unfairly treated by gambling groups running the events. A Michigan Court
of Claims Judge issued a permanent injunction barring Michigan from enforcing
rules that significantly restrict the activities.
We flagged these few examples of nonprofit mischief
1.
MonarchCare (FL)
$15,000
2.
U.S. School Service
Employees Association of West Virginia $13,000
3.
ESPERANZA DETROIT over
$100,000
4.
Rocklin Junior Thunder
Football and Cheer Association (CA) $20,000
5.
South Arsenal
Neighborhood Development Corporation (CT) $205,000
6.
Ogemaw Heights Football Booster Club
(MI) <$1000
7.
Fayetteville
Technical Community College $8700
8.
Kenowa Hills
Instrumental Music Boosters (MI) $150,000
9.
Highland Park Baptist
Church (Al) $129,000
10. Larimer County Child Advocacy Center (CO) $17,000
11. Indian Nation Baptist Church (NM) $42,000
12. Association of American Medical Colleges (DC) $5.1 million
13. Teamsters
Union Local 1150
(CT) $13,000
14. Exploration Station (CA) $2500
15. Three Rivers Area Chamber of Commerce (MI) unknown
16. South County Family Education and Cultural Center
(CA) $3500
17. Olympic Animal Sanctuary (WA) $300,000
18. Pop Warner Little Scholars (NJ) $560,000
19. ‘Help for Homeless Vets’ (MA) $10,000
20. St. James Church (NJ) more than $75,000
21. Saint Peter Cathedral School (PA) $170,000
22. Girl Scout Troop 393 (DL) Thousands
23. Goshen First Brethren Church (IN) unknown
24. Bethlehem YMCA (PA) $103,000
25. Aultman Health Foundation (OH) $872,000
26. Ryerss Farm for Aged Equines (PA) $45,000
27. Wounded Warrior Project (OH) $1600
28. Bowling Green (OH) Bobcat Athletic Boosters $80,000
29. Drug Free Forsyth Coalition (GA) $600,000
Political/public official chicanery (just a few):
In Missouri, fraud, waste and outright stealing by public
officials goes on. Everyone from clerks, to tax collectors to sheriff’s
deputies have stolen money.
It so
pervasive that the state auditor established an anti embezzlement training
program to help his auditors spot someone who is stealing money. He says one
tax collector pocketed $568,000 and a sheriff’s deputy stole $18,000 from
inmates’ accounts. In four years there has been$ 2.3 million in missing or
stolen money.
1.
A brand recorder is
facing a felony theft charge for allegedly embezzling $36,000 from the Montana
Department of Livestock department over several years while employed by the
department.
2.
The director accused of
embezzling $34,637 from the Georgia State fair between 2008 and 2010
3.
The Michigan Attorney General issued a 5 warrant against Lapeer County
Circuit Judge Byron Konschuh for his handling of
checks from Missouri-based BounceBack during his tenure as the Lapeer County Prosecutor. He has been put on paid
leave.
4. A California bank has agreed to pay $4
million to settle lawsuits arising from the embezzlement of political funds by
prominent Democratic campaign treasurer Kinde Durke. First California Bank
agreed to pay the politicians who said the bank abetted Durkee's fraud, said
Wylie Aitken, the attorney representing Reps. Loretta Sanchez, D-Garden Grove),
Linda T. Sanchez (D-Lakewood) and Susan A. Davis (D-San Diego), as well as
state Sen. Lou Correa (D-Santa Ana). Durkee pleaded guilty to fraud in March
2012; she is currently serving an eight-year prison sentence. The settlement,
which was reached covers the suit brought by Aitken's clients as well as
previous complaints by Sen. Dianne Feinstein and others. In all, plaintiffs
said they lost about $8 million in campaign funds. Funds from the $4-million
settlement will be returned to the politicians' campaign committees.
5. The former executive director of a Homestead (FL) nonprofit
business incubator was arrested after an investigation found a trail of double
billing and fraud. Hilda Hall-Denis, who led the Business Technology
Development Corp. from 2006 to 2012, was charged with organized fraud, grand
theft and identity theft. While providing technical assistance, reduced-rent office
space and other services to new businesses in southern Miami-Dade County,
Hall-Dennis skimmed off public grant money, according to an investigation by
the state attorney's office and county inspector general's office. Hall-Denis
received more than $460,000 in county and city grants, and was seeking a
$500,000 county grant when investigators intervened.
6.
Five people were
indicted by a grand jury in connection with the embezzlement of nearly $300,000
from the Clark County School District.
7.
The first time she
skimmed a little cash off the top of a customer’s water bill. Then the accounting
department sole depositor, signatory stole $210,000 from the Junaluska (NC)
Sanitary District over a six-year period.
8. Former Ocean Springs (MS) mayoral
candidate and businessman Scott Walker was sentenced to 18 months in a federal
prison for his role in both the Department of Marine Resources scandal and
fraud against the City of D'Iberville. The judge sentenced Walker to 18 months on each of the two
counts to which Walker pleaded guilty in April and $390,000 in restitution to
the National Park Service, National Oceanographic and Atmospheric
Administration and the City of D'Iberville.
9. The former mayor of Escanaba (MI) will be sentenced
this fall on a 15-year felony for embezzling $50,000 to $100,000 from the
Escanaba Eagles Club while he was secretary for a local service club.
10. Update: A judge has dismissed an embezzlement
charged filed last year against the former chief of the Bennington Rural Fire
Department. Hayes was charged with
embezzlement after Bennington Police investigated complaints that he had
mishandled raffle tickets. A felony embezzlement charge requires more than $100
be taken, but the affidavit could not show it was over that amount, if any.
11. A former Virginia Department of
Alcoholic Beverage Control (ABC) employee pleaded guilty to stealing more than
$239,000 in funds that were intended for educational
programs to combat underage drinking.
12. A former fire chief faces felony embezzlement
charges involving more than $24,000 discovered missing from the Prichard
Volunteer Fire Department.
13. D.C. gangster legend Cornell Jones was found last month that
he swindled the city out of
nearly $330,000 worth of grant
funds. A D.C. Superior Court judge entered final judgment in the case, ordering
that Jones and Miracle Hands, the nonprofit group he founded, pay the city
$1.08 million — a sum that accounts for the triple damages provided for under
the city’s false-claims statute, $90,000 in civil penalties and another $4,300
in litigation costs. Interest will accrue until the full debt is paid.
14. The Charity Commission is investigating Prime Minister David Cameron’s
flagship Big Society Network over allegations that it misused government
funding and made inappropriate payments to its directors.
15. The former fire chief of the Inter-Canyon (CO) Fire
Protection District was sentenced to eight years in prison for embezzling more
than $600,000 in public funds.
16. Mississippi state and local officials
misappropriated or misspent more than $2.9 million in public funds, according
to the annual State Auditor's Exceptions Report for fiscal 2014. Included in
the report are 10 former employees of the Mississippi Department of Marine
Resources, headed by former executive director Bill Walker. Since January 2008, over $20 million in
misappropriated and embezzled funds has been recovered, according to the report
17. A longtime firefighter with the City of Suffolk,
Virginia, was indicted in a state circuit court on 12 counts
of embezzlement and one count of forgery following his arrest for the
theft of at least $50,000, more likely a $100,000.
18. A former Charlotte law enforcement officer is
scheduled to be sentenced for conspiring to fraudulently issue and embezzle at
least $16,000 in postal money orders at a contract postal station.
19. Colorado State Senator Steve King was charged
with felony theft of $2,000-$5,000, felony embezzlement of public property,
felony forgery of a government document from the sheriff’s office.
20. A former western Missouri mayor who admitted setting up a
phony charity- Matters of the Heart- is going to prison for using $35,000 in donations for his
own expenses. The U.S. Attorney's office Stephen Dennis was
sentenced to a year and a day in federal prison without parole. Prosecutors said Dennis used the donations for his
own benefit, including his family's living expenses, rather than for any
charitable purpose.
21. A director of the Water Replenishment District of Southern California,
and his wife surrendered in Torrance Superior Court to face embezzlement
charges in connection with a nonprofit they helped operate. Prosecutors allege,
carried out the scheme by funneling $20,000 of public funds from the West Basin
Municipal Water District to the Torrance-based Adopt a Stormdrain Foundation.
The husband served as president of the nonprofit until last summer but Marilyn
still serves as treasurer. She specified that a payment to Marymount California
University be used for her son’s tuition and her daughter’s dance tuition at
Peninsula School of Performing Arts.
22. A lawsuit filed by five ex-employees of a
politically connected Queens nonprofit- Jamaica
Business Resource Center- charges that the organization hosted lavish parties
for its leaders’ friends while failing to pay more than $250,000 in wages.
23. Judge Robert Mulgrew sentenced Mulgrew to 2
1/2 years in federal prison for defrauding a South Philly (PA) nonprofit,
Friends of Dickinson Square of $200,000, which he had helped run. Two weeks
prior, a federal jury acquitted him of major charges related to an alleged
ticket-fixing scandal, although the panel found him guilty of perjury.
24. A Garfield County (CO) Clerk and Recorder’s Office
bookkeeper accused of embezzling at least $194,000 told police “she took the money because it
was easy,”
25. A former Almond Volunteer Fire Department treasurer is facing
grand larceny charges for allegedly stealing
$22,000 from the fire department during her tenure
26. Former MS Department of Marine Resources chief of
staff Joe Ziegler pleaded guilty to embezzling over $500,000 from the state.
Readers,
weigh in as to what you think…please 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 occasions, there may be duplicates.
Cites
in various media:
Featured in print,
broadcast, and online media outlets, including: Charity Navigator, Washington Post, National Enquirer, The Patriot-News, Vermont
Public Radio, Miami Herald, National Public Radio, Huffington Post, The Sun News, In Touch, 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, 2014
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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