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.

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.

The following was first printed here on September 9, 2003.

That night, my eyes and lungs still stinging, I walked up the Great White Way. It’s a section of road to which all others like it are measured, one which has made audiences laugh and cry for over a century. Tonight it was dark, but many of us came anyway, unsure what to do or say. We heard stories of the Pentagon, and the Heros who died in a Pennsylvanian field. It all felt far away, surreal, impossible. We heard Air Force jets overhead, and what seemed an endless cry of NYPD and FDNY sirens through the night, while we fought shock and horror.

Giuliani said more would be dead than we could bear, and he was right. For months I walked these streets, and I saw photos of tens of thousands of people. People feeling grief that not even I will know, as their husbands and wives, brothers and sisters, and their children– some who had only begun to live– were slowly pulled from the wreckage or consigned to forever be a part of it. I look back on that first night, and the day that preceded it, and all I want is my friends back, my neighbors back, and my towers back. I want them, but I can’t have them, nor can I ever have the same New York that I grew to love. In the weeks and months that followed, we cut the steel which for thirty years had symbolized our great City. We buried our friends, our neighbors, and our innocence.

Go read the entire essay at Capitalist Lion. Via Mike at Cold Fury.

Marine Corps Recruiting Command (MCRC) and Officer Candidate School (OCS) have joined forces to provide America with an inside look at the making of a Marine officer.

In an unprecedented initiative, the Corps has opened its doors to offer the public direct insight into the transformation men and women undergo to become Marine officers and learn what they go through to earn the right to lead Marines. This is the first time candidates, the term used for men and women attending OCS, have been engaged in an official effort to share their experiences with the public in a social networking forum.

Six candidates will provide blogs at http://our.marines.com/ocsblog to present the American people with a unique look at their journey. The candidates are attending OCS through the Platoon Leaders Class (PLC), a program that breaks up training into two, six-week sessions for college students to attend in the summer.

In addition, staff members at OCS will blog each week to provide insight from a command perspective on how training is going for the candidates.

The candidates providing the blogs come from areas all over the country.

Lawrence Miller describes himself as motivated, though others call it cocky or vain. Originally from Toledo, Ohio, “Zuko,” as his friends call him, is at Chattanooga State University (Tenn.) and is now following in his Marine father’s footsteps. His parents have mixed feelings about his decision to go to OCS, but he is determined.

Shannon Terrian is a New Hampshire girl who graduated from Saint Johns College in Maryland and began her journey at OCS last October. She is back for the second session to finish her training and see if she really has what it takes to lead Marines. Her parents didn’t like the idea of her trying to join the Marine Corps at first, but “Shannon the Cannon” was able to change their minds.

Andy Gomez’ real name is Andres, but he doesn’t tell anyone. He hails from the Dominican Republic, though his family moved all over the world following his father’s Navy career. The Liberty University (Va.) student wants to be an astronaut in the future, but for now, he is working to earn a commission as a pilot.

Friends call Joseph Michael Polakovic “Joe Po,” for which he considers himself lucky because it is only one letter away from “Joe Poo.” This former rugby player is a Colorado native attending the University of Colorado in Boulder. His family supports his decision to attend OCS, but he is nervous to see how he stacks up.

Jeff Neese is a farm boy from New Canton, Ill. – a very small town of about 300 people. Apparently, he was destined to try his hand at the Marine Corps, as he attends Western Illinois University, whose mascot is the Fighting Leathernecks (Marines are also called Leatherneck). He is also returning for the second session of his training and is excited about being back at OCS to finish the challenge.

Ulysses “OJ” Sosa is our final candidate. He is from San Diego and attends Cal State University Dominguez Hills in Carson, Calif. He hails from a military family that is supportive of his decision to go to OCS; in fact, his father just retired from the Marine Corps last October. Although he has been preparing for several months, he is anxious, nervous and excited about what awaits him at OCS.

To follow these candidates and share their journey to see if they have what it takes to lead Marines, visit http://our.marines.com/ocsblog.

Marine Corps