Reprinted from several years ago as a part of the Brett Kimberlin blog burst.

The blogger known as Patterico is involved in a back and forth with some folks on the left. He’s been accused of all sorts of nastiness, especially being truthful, which hurts the left most of all.

Two organizations are involved in this spat. One is the Justice Through Music Program (JTM), and the other is Velvet Revolution (VR).

Let’s examine some of the facts available online for these groups.

Justice Through Music Program
JTM is registered as a 501 ( c)3 charity with the IRS. It is a Maryland tax exempt non-stock corporation, formed in 2004. The articles of incorporation may be found at this link. All online tax returns for JTM can be found at this link.

The two directors, upon incorporation were Jeff Cohen and Brett Kimberlin. The address on the last online (2008) tax filing is a residence owned by Jeff Cohen.

The purpose for JTM is stated on the Articles of Incorporation as “To shed light on some of the injustices in the world with the power of music”. On its online tax filing for 2007, the program service accomplishments for JTM are described as:

CIVIL RIGHTS, SOCIAL ACTION AND ADVOCACY PROGRAMS. WE HAVE CREATED DVDS WITH MUSICIANS TO EDUCATE YOUTH ABOUT THEIR VOTING AND CIVIL RIGHTS TO GET THEM TO REGISTER AND VOTE. WE CREATED A WEBSITE TO DO THE SAME, AND WE HAVE HELD VOTER DRIVES TO EDUCATE YOUTH AND REGISTER THEM TO VOTE.

Velvet Revolution is described on the 2005 through 2007 tax returns from JTM as a 501 ( c)4 corporation. Referring to VR, JTM responded yes to the question :

52a Is the organization directly or indirectly affiliated with, or related to, one or more tax-exempt organizations described in section 501 ( c) of the Code ( other than section 501( c)(3)) or in section 5277?

The JTM returns for 2006 and 2007 show disbursements to VR in the amounts of $42,500 and $46,500 respectively. The reason given is for “non partisan vote protection”.

Velvet Revolution
VR is a tax-exempt Maryland non-stock corporation under the name VELVETREVOLUTION.US INC. The purpose for VR is stated on the Articles of Incorporation as “The public welfare and a minority for political activity”. All online tax returns for VR can be found at this link.

The four directors, upon incorporation were Brad Friedman, Ben Gelt, Jeff Cohen and Brett Kimberlin. The address of the corporation is a residential property listed as owned by a Carolyn Kimberlin.

VR appears to be what the IRS terms a “social welfare organization”. While “The promotion of social welfare does not include direct or indirect participation or intervention in political campaigns on behalf of or in opposition to any candidate for public office.”, it does mean that VR can lobby within the terms of its purpose. Examining the VR site suggests that its activities are directed at non-elected officials and private individuals and corporations.

It is nearly impossible to draw conclusions from form 990′s. The online versions may or may not have all the papers that were submitted. The terminology used by the IRS and the way several accounting accounts may be forced into one for filing purposes are two of the many reasons that an accountant approaches 990 analysis with some trepidation.

That said:

JTM disbursed funds to VR in 2006 and 2007. They may have done so in 2008, as well, though the record is unclear. Were the donors of those funds told, up front, that they might be used for purposes that might prevent their deduction as a charitable contribution? Did VR segregate those funds to prevent such a situation?

Occupancy expense for JTM went from $2,354 in 2005 to $80,925 in 2008. Since the location of record for both VR and JTM are private residences not zoned for business use, what was the expense for?

VR recorded expenses to private contractors on its tax returns, and no salary expenses. That is somewhat unusual, especially if any of the directors received any of those funds.

And:

Both JTM and VR use the same P.O. Box in Washington. VR’s donations page advises that contributions are run through JTM in order to be tax deductible. How segregated are the contributions to the two entities? Can a donor rely on his donation being handled correctly?

Brett Kimberlin, through JTM’s 2008 return, is shown to be receiving a salary. His position of director is 40 hours a week, and in 2008, he was making $19,500 yearly. That suggests a man of wealth or compensation from other sources. As a director in both corporations, his compensation should be clearly stated and it is. But other compensation is left in total, leaving some questions.

As a veteran of 25 plus years of senior level not for profit accounting, I would suggest that both groups obtain an audit from a CPA firm as a matter of course. And, that they make that audit available on-line to reassure donors. I would also suggest that both groups obtain a working address in an area zoned for commercial use and not the R-90 residential zoning that they appear to be located in.

If the on-line records are complete, several instances of missing tax schedules exist. Checking the completeness of a return before filing is a critical task for any preparer. As the preparer seems to be Jeff Cohen, an attorney and a director, it would seem to be even more important for both his roles.

Last Friday, January 20, marked the tenth anniversary of blogging for me. It all began on Live Journal and progressed to the on-line magazine you now read.

I began blogging after reading a number of others. Instapundit, Glenn Reynolds, was and is the premier blogger for the material I enjoyed reading. But the writings of a Long Island mom with close ties to the New York City Fire Department struck a chord in my heart and provoked my brain. Michele Catalano was writing about the things I wanted to write about, and she was good. Really good.

The aftermath of the murders committed on September 11, 2001, and the anthrax attacks that followed, turned me into a blogger. Michele, my “blogmother”, gave me the courage to write. Her pain and anger, and the terrible loss she felt, came through in her work and it pushed me to express myself.

Michele’s blogging has evolved. Her children have grown. Her written work these days is about the things she loves, music, sports and cars. Sites like A Small Victory and Command Post have come and gone, but they affected their times in many ways. Michele is a hero from an era where we badly needed heroes.

As my on-line writing is seen in more venues, this magazine, this blog, will be the core. I hope I can continue to be honest, trustworthy and, most of all, write about what I care about for a long time.

This site was down most of the day due to a hard disk crash on the server. The great people at Hosting Matters once again saved the day and restored all the work herein. Yesterday’s articles were lost, unfortunately.

I highly recommend that you bookmark this link. It is the on-going story of some Americans, ex-military and firefighters and medical personnel, who packed up a rucksack and went to Haiti.

“Normal” is a word I wouldn’t really use down here, but I suppose we are developing a little bit of a morning routine. We packed medical supplies, reviewed our possible missions for the day, mixed up oral rehydration salts, and headed out to the general hospital. (No soap opera jokes, please; we’ve told them all several times.) Our numbers and logistical requirements have grown to the point where we were traveling in two tap-taps and a rental Suzuki from the DR…

We looked carefully at the buildings as we drove along (occasionally being cheered on by locals shouting “We love you! Thank you!”)

Please read all the entries, and follow the link to donate. This is America at its best.

MilBloggers Supporting CJ Grisham

It’s not a complex issue. Without violating operational security, do milbloggers, the families of milbloggers and supporters of milbloggers have the right to blog without sanctions from their command?

We have experienced military censorship without rationale here at America’s North Shore Journal. We posted a three part series about a nasty little firefight in Afghanistan, with video and photos. One of the participants approached us with the story, that had taken place months before.

Several weeks after publishing the series, that participant contacted us with a plea. Would we please take down the series? Despite originally receiving approval from the PAO at his command, he was now under severe pressure because of the story. He was told that it violated Opsec.

This was nonsense. The story was months old and the video had been publicly available on YouTube for some time. The Taliban knew what happened in that cornfield. It was not a security issue.

In commentary, as part three of the series, we questioned why the soldiers involved had not received higher awards for their daring and heroism on that day. Our logs show that the series was read widely, including at the DoD. Our suspicion is that when inquires were made from higher command, the decision was made to pressure the solder into getting the series removed.

We took the series down. We did not wish to be responsible in any way for punitive measures being taken against the heroes of that fight, especially our primary source.

CJ’s issues not only include opinions voiced on his blog, but the nasty and unprofessional behavior of the administrators in the Huntsville, Alabama school system where his children were attending school. He and his wife tried to stand up to defend their rights as parents and the educational establishment swung into full retaliation mode. He was publicly defamed by teachers in classes. Complaint after complaint was filed about him with his local command. His fight with PTSD was publicly used as a weapon against him. The administrators lied, repeatedly, about their actions.

The milblogger Days of Silence campaign is not just about CJ. It is about every member of the military and their families and their supporters. It is about OUR rights, rights that are not surrendered upon enlistment. It is about petty acts by officers and noncoms who suppress and oppress the people who are fighting to keep us free.

The costs of keeping our rights is steep. Adding the vindictive actions of small minded people in the military and in the Huntsville schools to those costs is unconscionable. The DoD needs to fix this and fix it immediately.