Nonprofit
Imperative
…Your nonprofit browser
October 2015
The
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:
Politician: 4 schemes; Mayor: 2 Schemes; Phony Charity
Aligns With Trump
Breaking
the Silence:
American Registry of
Pathology; International Registry of Pathology
Charity Check Up:
American Red
Cross in Deep Trouble
A Thought or Two:
Gambling
and Fraud; Serial Thief
Nonprofit News-In Case You Missed It:
NY state Attorney General;
Community Action (MN)…more
Political/Official Chicanery:
NC; IN; OK; MN; VA; MI; ID…more
So, What Do
You Think?
·
To do good, donors must do their homework
· Give Without Being Taken
“British
research consultancy firm nfpSynergy lists weak leadership and poor governance
systems as major threats to charities today… as a result of scandals …public
trust in charities has declined compared to other institutions, it says. When
trust sinks, so does the willingness to donate.” (forbes)
“…Over the past year, New York
Attorney General Eric Schneiderman has hunted down a succession of nonprofit
scam artists…New York Charities Bureau in 2014 has used a new state law
governing nonprofits to aggressively flush out cheats and put nonprofit boards
on notice.” (Chronicle of Philanthropy)
The
Charity Commission (UK) has probed a soaring number of alleged abuses, including
fundraising rip-offs and thefts… top level probes rose 587% from two years ago…(source)
In
the tax-exempt sector, it is hard to find any category of organizations that
has been subjected to more misuse, abuse, manipulation, and misrepresentation
than groups that claim to serve or speak for veterans. (Nonprofit Quarterly)h
…only
7 percent of those surveyed — are the ones that keep annual fraud prevention,
financial reporting and impact measurement as high priorities” …(Nonprofit
Financial Management Survey from the Evangelical Council for Financial
Accountability (ECFA).
Despite
the growing number of nonprofits in recent years, states are doing little to
hire new regulators to police charities, according to a new a joint project of
the Columbia Law School program and the Urban Institute in its preliminary
findings. (Chronicle of Philanthropy)
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).”
Public Official and Nonprofit Leader Gets Wrist Slapped For 4
Embezzlements
He stole
from:
·
The city of Harrisburg, while being its treasurer;
·
Historic Harrisburg
Association, where he had been executive director;
·
Lighten Up
Harrisburg, where he collected donations;
·
Capital Region
Stonewall Democrats, where he had access to funds
His
sentence: probation and
restitution for embezzling from three non-profit groups and the financially
troubled Harrisburg, Pennsylvania. Where was the board? The charities
reputations were marred. (source)
Mayoral Candidate Under Charity Fraud Investigation
Help the Vets, Inc.
/ Breast Cancer Outreach Foundation
Paul Paulson:
·
charities raised
almost $3 million last year; almost half of 2014 contributions were non-cash.
That includes $770,000 in vouchers for vacations at resorts in Mexico, and
about $258,000 in chiropractic care vouchers from a Winter Garden clinic.
·
A pair of
professional fundraising firms brought in cash via telemarketing, drawing $1.3
million. However, the firms charged $1.16 million, or roughly 89 percent, tax
records show.
·
$400,000 in
receipts, in the form of medical equipment and supplies, came from the British
Columbia-based Universal Aide Society, which was stripped of its charitable
status by the Canadian government in 2009 after an audit found its officers
were using funds for vacation travel.
·
cited his "good
relationship" with the Camaraderie Foundation, an established Orlando
veterans' nonprofit, but founder Michael Waldrop said he'd never heard of Help
the Vets before Paulson's mayoral run.
·
The charity's Board
of Directors has only four members, including Paulson's son.
Paulson had been
reprimanded by the Bar after an employee solicited an accident victim during
the mandatory 30-day waiting period. Paulson resigned his law license while
under disciplinary investigation by The Florida Bar which is "tantamount
to disbarment in that both sanctions terminate the license and privilege to
practice law."
Phony Charity Aligns With Trump
The host of Donald
Trump’s speech on the deck of the U.S.S. Iowa was an organization called
Veterans for a Strong America. The organization describes
itself as a “a nonpartisan action organization
dedicated to educating the public, members of Congress and the Executive Branch
about a strong national defense, robust foreign policy and building a military
that is second to none.” Joel Arends is the the CEO of the organization and
Trump endorser.
“The illegitimacy of
Veterans for a Strong America isn’t just that it purported to be a nonprofit
when its tax exemption had already been revoked, that in all likelihood the
people who purchased tickets for the Trump speech thought they were purchasing
from a nonprofit, that the U.S.S. Iowa Museum gave the Arends group a
preferential rate because its chief executive took Arends at his word that the
group was a nonprofit, or that it made an explicit endorsement of a
presidential candidate violating 501(c) rules. Veterans for a Strong America
was and is clearly yet another fake organization willing to use and abuse
veterans for the personal or political ends of the man who created it,” said
prominent charity commentator RICK COHEN. (Nonprofit
Quarterly)ht
Breaking the
Silence:
He
was trusted in his executive positions, regrettably…
Michael Parry has
pleaded guilty to stealing more than $2 million from two nonprofits at which he executive director and another where he was
treasurer. He held those positions at the American Registry of Pathology, a
nonprofit organization that supports pathology services in the armed forces.
The organization has administrative offices in Rockville, Maryland, and Camden,
Delaware.
The other was at the International Registry of Pathology, a nonprofit that
promotes the study of pathology in developing countries.
He entered
the plea in federal court in Greenbelt, Maryland and faces a maximum of 20
years in prison at sentencing. (source)
Charity Check Up:
What Could The Red Cross Be Hiding?
“The public deserves and needs to know that money is going for which it
is intended;” citing the troubled American Red Cross responses after Hurricane Katrina, the
earthquake in Haiti,
and Superstorm Sandy, said
Rep. Bennie Thompson, D-Miss. in an interview.
Though the Red Cross has a government-mandated
role responding to disasters, “no regular, independent evaluations are
conducted of the impact or effectiveness of the Red Cross’s disaster services,”
the Government Accountability Office report found.
The inquiry cites reporting by ProPublica and
NPR about the Red Cross’ failures during Superstorm Sandy and misleading statements by CEO
Gail McGovern about how the group has spent hundreds of millions of donated
dollars.
Rep. Bennie Thompson, D-Miss, requested the
18-month GAO examination. He authored the proposed legislation. The bill would
require regular government audits of the Red Cross’ finances, its response to
disasters in the United States, and its work abroad.
The audit
was not easy. “When you get pushback from the
very beginning it creates doubts and suspicion”, Representative Thompson said.
The head of the GAO’s inquiry, Andrew Sherrill, said the Red Cross did not give
“unfettered access” to investigators. Still, he said the GAO was able to get
the information it needed. The report notes that while it reviewed Red Cross
policies, it “did not assess the effectiveness or sufficiency” of the charity’s
work.
In addition, American Red Cross CEO Gail McGovern tried unsuccessfully to
get Thompson to shut down the inquiry by the GAO, which is the investigative
arm of Congress.
The charity is also facing pressure from
Sen. Charles Grassley, R-Iowa, to answer questions about its Haiti response.
In a
written response, the Red Cross said
it “believes there are several already existing mechanisms in place to evaluate
our disaster response that provide considerable oversight.” The statement cited
the group’s ombudsman office, its board of directors, and regular after-action
reviews. (ProPublica)
The Red Cross was chartered over
a century ago by Congress and operates as a public-private hybrid: While it is
funded mostly by private donations, it has an official role in the United
States’ disaster response plan. The
Red Cross receives a variety of benefits from the government, including tens of millions of dollars in funding in recent years. It also enjoys a one-dollar,
99-year lease on
government land in Washington the charity uses for its headquarters.
Update: Sen. Charles Grassley is demanding more information about
the American Red Cross and its “apparent unwillingness to fully cooperate” with
a government investigation into its disaster relief work. Grassley asked the
head of the Government Accountability Office for a list of material the Red
Cross refused to provide to investigators, as well as the names of officials who didn’t cooperate and
any communications in which the charity explained why it was not cooperating.
A
Thought or Two:
Gambling and Fraud-a sampling (more in next issue)
An Australia and New Zealand
study revealed that 53% of the money stolen in the sector was to fund
gambling.
Last year, Marquet International analyzed 528 corporate fraud
cases in 2012 and identified the primary motive in 132 cases. The second most
common motive was gambling; the first “desire for a lavish lifestyle.”
1.
Former Chicago Public Schools boss
Barbara Byrd-Bennett's-$100,000
2. Former Cook
County Commissioner William Beavers, who was sent to
prison in 2013 for tax
evasion for siphoning off $266,000 in campaign money to pay for gambling
debts racked up at the Horseshoe Casino in Hammond, Indiana.
3. Cicero mayor
Betty Loren Maltese was convicted of insurance racketeering charges that
cost the city millions of dollars. Prosecutors said that she had spent some
$18 million in casinos.
4.
New Mexico Secretary of State
Dianna Duran is facing charges she used campaign funds to gamble at casinos.
5.
The former police chief of
Greensburg, Indiana, admitted stealing $75,000 from the department's evidence
room for gambling.
6.
The former assistant treasurer of
Niles, Ohio, admitted stealing $142,772 from that city saying she was
a gambling addict.
7.
An Oklahoma state senator pleaded
guilty to setting up fake corporations to steal more than $1.8 million to pay
bills and "support a hidden gambling habit."
8. An employee at the Cancer Service Network (NY) who was charged with
stealing $700,000 to feed a gambling habit.
9. In the District of Columbia the executive director of Keely’s District
Boxing and Youth Center pleaded guilty to absconding with $205,000.
10. In Pennsylvania, $713,000 was lost at the Allegheny Health Network
because of a gambling addiction. In Illinois, a police commander stole $140,000
to bankroll his gambling.
11. In New York (again), an executive embezzled money intended for youth
hockey to feed his wife’s addiction.
12. Fifty-seven people have been charged amid a $300 million gambling
operation allegedly masked as a charity, Allied
Veterans of the World.
13. The former police chief of Greensburg, Ind., admitted to
stealing $75,000 from the department's evidence room and using it to gamble.
14. The former assistant treasurer of Niles, Ohio, was
sentenced to 180 days in jail for stealing $142,772 from the city. At Wilson's
sentencing, she said she let an addiction to gambling ruin her and her values.
(Source: WFMJ.com)
15. The former Deputy Treasurer of Charlotte, Mich., was
sentenced to 180 days in jail last month for embezzlement and had to pay
$79,350.03 in restitution to the city of Charlotte. During sentencing,
information was presented she lost $50,000 at one casino alone. (Source: WILX.com)
16. Republican State Sen. Rick Brinkley of Oklahoma pleaded
guilty to five counts of wire fraud and one count of subscribing to a false tax
return. Brinkley was employed at the Better Business Bureau in Tulsa and a BBB
lawsuit said he set up fake corporations to steal more than $1.8 million to pay
bills and "support a hidden gambling habit." (Source: Associated Press)
17. Former Tecumseh, Ohio, School Superintendent was ordered
to serve six months in jail and five months probation for stealing from the
school district and going to casinos on work time.
18. Former San Diego Mayor Maureen O'Connor, meanwhile,
entered into a deferred prosecution agreement with the government in 2013 that
required her to pay $2 million in restitution to a charity set up by her late
husband. O'Connor said she used the money to gamble at casinos. The government
said she wagered an estimated $1 billion over time with total losses of $13
million, although she was not accused of wagering city money. Philip L.B.
Halpern, who served as chief of the major frauds and special prosecutions
section for the U.S. attorney's office in San Diego, told the New York Times that O'Connor's case was first
brought to prosecutors' attention by the Internal Revenue Service, which receives
reports of winnings from casinos.
19. Former FBI agent Timothy A. Klotz pleaded guilty to
embezzling more than $43,000 from funds used for paying confidential
informants. A judge ordered him to stay out of gaming institutions. In a
bankruptcy filing, Klotz listed $11,000 in gambling losses in one year. His
embezzlement scheme lasted from 2007 to 2011.
20. A recent audit from the State Auditor and Inspector’s
office into missing funds at the Tahlequah Chamber of Commerce showed more than
$400,000 was missing, including more than $120,000 spent at a local casino.
Investigators with the Oklahoma State Bureau of Investigation are tracing the
expenditures, according to reports, although no charges have been filed in the
case to date. Executive Director David Moore resigned when the losses were made
public.
21. A former credit union manager was removed and the business
was turned over to investigators, including the FBI, after she admitted more
than $16 million in gambling activities, according to a story in the Credit
Union Times. State and federal examiners found that about $10 million in
non-member deposits made into the credit union were missing, with large sums
being spent at a casino in Quapaw and in Kansas City. The FBI searched the home
of the former manager and confiscated paperwork, tens of thousands of dollars
in cashier’s checks, and gold coins. Charges have not yet been filed.
22. In 2010, a former auditor with Oklahoma Commissioners of
the Land Office, pleaded guilty to 174 felony embezzlement counts, admitting he
embezzled $1,2 million from state education funds to feed his gambling
addiction. His defense attorney called Melson a "gamblaholic.” “He doesn't
gamble any more, and he goes to several support groups," attorney Billy
Bock said during Melson’s sentencing. Melson was sentenced to 10 years in
prison and restitution.
23. Former Muskogee Deputy Court Clerk was convicted of
embezzling more than $600,000 in court funds. Court filings in her case show
repeated complaints of indebtedness stretching back several years before her
conviction. According to court records and published accounts, she spent the
money at a local casino. Her attorney called gambling “an epidemic.”
Serial Thief: Four Embezzlements and $1.3 million
A woman was sentenced to three years in prison for embezzling more than
$1.3 million from nonprofit organizations designed to help the homeless and
foster children, according to the U.S. Attorney for the District of Maryland.
She worked as a bookkeeper for four nonprofit organizations that received
federal assistance, the statement said.
According to her plea agreement, she took the following:
- $133,178.04 from Reservoir Hill Improvement Council; 2012–2014
- $161,750.14 from Jobs, Housing & Recovery (JHR); 2013–2014
- $784,781.17 from Between Friends; 2008–2011
- $226,888.34 from Health, Education, Advocacy, Life (HEAL);
2005–2011
Where were the boards, enforcement?
Nonprofit
News…
In
Case You Missed It:
1.
The New York Nonprofit
Revitalization Act is a comprehensive revision of charity regulation that
became law in 2014. While it lowered some bureaucratic hurdles for nonprofits —
by making it easier to form and dissolve charitable groups — the law is
regarded as perhaps the toughest in the nation in terms of how it seeks to
regulate nonprofit board activity. Charity regulators nationwide are watching
New York to see how the new law is enforced. As an example, 25
lawyers are scouring Pennies for Charity,
an annual report by the New York Attorney General’s office. The most recent
report, issued in March, showed that only 48 percent of the money raised by
telemarketers registered in the state actually went to charity. (philanthropy.com)
2.
The trust that manages the $41 billion
endowment of the Bill and Melinda Gates Foundation is suing Brazil’s Petróleo
Brasileiro SA and its auditor in a New York court, claiming a vast corruption
scheme centered on the state-run oil company caused the charitable organization
to lose tens of millions of dollars.
3.
The former president of United Mid-Coast
Charities who embezzled more than $4.6 million from the nonprofit – the largest
amount stolen from a charity in Maine history – was sentenced to serve four
years in prison and ordered to repay the money he embezzled.
4. Nearly 40 percent of financial management teams
lack annual fraud prevention procedures, checklists and similar reviews,
according to results of the new Nonprofit Financial Management Survey from the
Evangelical Council for Financial Accountability (ECFA).
5. Almost
two-thirds of Americans have a great deal or a fair amount of confidence in
charities, according to a new Chronicle poll — the first to measure public views on that
question since 2008. And 35 percent said
they had little or no confidence in charities. The key numbers have barely budged
since 2008, when
64 percent said they had a great deal or a fair amount of confidence in
charities, compared with 62 percent in the new poll.
Fifteen percent said they had a great deal of
confidence in charitable organizations over all, with 21 percent saying that
about charities in their own communities. In a June Gallup
poll, only 4 percent said they had a great deal of
confidence in Congress, 9 percent in big business, 10 percent in newspapers,
and 12 percent in banks, public schools, and organized labor. The top scorers:
the military (42 percent) and small business (34 percent).
6. Federal authorities indicted former Community Action of
Minneapolis CEO Bill Davis and his son, Minneapolis Police Officer Jordan
Davis, on 16 counts of fraud and theft, alleging they spent money meant for
weatherization projects on personal travel, dining, entertainment and a car.
The charges say the pair devised and executed a scheme to defraud the nonprofit by diverting at least $250,000 in
agency funds for their personal use, and the use of friends and family.
We flagged these few examples of charity misdeeds:
1.
Independence High
School (ID) $11,000
2.
Community Action of
Minneapolis <$600,000
3.
International Brotherhood of Teamsters
Local 783, (KY) $17,300
4.
Heroes Fund (PA) $91,000
5.
Junior League of Rhode
Island more than $125,000
6.
Island City Snowmobile Club (WI)
$135,000
7.
Amalgamated Transit
Union Local 1433 (AZ) $275,000
8.
New Mexico Cattle
Growers Foundation $296,000
9.
Transportation Aids of
Buffalo (NY) Union $120,000
10. Charleroi Area Education Association (PA) $66,000
11. Iron Workers Local 63 (IL) unknown
12. Westland Hockey Association (MI) $45,000
13. Sacramento Valley Symphonic Band Association $100,000+
14. Huron Valley
(MI) Youth Baseball
and Softball League (HVYBSL) $20,000+
15. Highland Woman's Club (CA) $28,414
16. Montana Chapter of the American Board of Trial
Advocates $500,000
17. Pride Alliance Board (CA) $15,000
18. United Steelworkers Local Union (WV) 05-887 unknown
19. Westerville Public Library (OH) $26,000
20. Central Piedmont
Community College (NC) $344,000
21. Mahopac (NY)
Volunteer Fire Department up to $5
million
22. Brotherhood of Maintenance of Way Employees Lodge 800 (MO) $12,5000
23. Veteran Charities:
·
Help the Vets
·
Veterans for Strong
America
·
VietNow
·
Illinois Vietnam
Veterans
·
Military Families of
America
·
American Disabled
Veterans Foundation
·
Vets Fighting Breast
Cancer
·
Veterans Emergency
Blood Bank
Political/public official chicanery (just a few):
1.
The
Assistant Fire Chief of the Lincolnton Fire Department is the focus of a probe
by the State Bureau of Investigation who may have misappropriated thousands of
dollars from the account of the Lincoln County Chapter of the North Carolina
Firefighter Burned Children Fund where he served as treasurer for over 20
years.
2. A former auditor for LaPorte Indiana has been convicted of embezzling
more than $150,000 in government funds and defrauding her father-in-law of at
least $400,000.
3. A former general manager of the Delaware
County (OK) Solid Waste Authority is
accused of selling an estimated $180,000 worth of scrap metal and then
pocketing the money.
4. A former Somerset County (MN) district attorney’s
office clerk is accused of stealing an estimated $85,000 over four years.
5. Altavista's (VA) former
police chief is accused of embezzling money from a drug fund
6. Oak Park (MI) deputy city clerk and director of elections and her
husband, were charged with taking more than $430,000 from the city in a
two-year scheme that involved forging signatures and falsifying records
7. A former campaign treasurer for
Virginia Senate Minority Leader Richard Saslaw has been charged with embezzling
more than $650,000 in campaign funds.
8. Travel expense claims submitted by a Democratic
state senator and his wife were called "improper" by a
court-appointed receiver examining the finances of Community Action of
Minneapolis that was shut down last year.
9. A former Des Moines police officer has turned
himself in to authorities after being accused in the embezzlement of more than
$20,000 while he was treasurer on the police gym's board of directors.
Nonprofit
Imperative gathers
its information principally from media sources...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. These incidents include
only a fraction of the estimated $40 billion of charity crimes. On rare
occasions, there may be duplicates.
We’re
noticed: 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, New York Times, 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, , 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,
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)
…”This book should be read by
everyone. It will send a shiver down the reader's spine to think that people
with little money to spare have given generously…”
- 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, 2015
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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