Status of Non-Profits and Fraud: An Exploratory Study of Risks, Controls, and General Organizational Characteristics

ABSTRACT This exploratory study presents evidence on the general characteristics, risks, and controls of all non-profit organizations (NPOs) reporting a fraud (asset diversion) between 2009 and 2015. Compared to NPOs that did not report a fraud, the fraud-reporting NPOs were larger, older, more likely to be a 501c3, and urban. Data from the Form 990 provided information on the risks and controls present. Risks were positively associated with higher levels of reported fraud for all sizes of NPOs. However, controls were more often related to lower levels of fraud only for larger NPOs, with the level of controls present increasing with the size of the organization. We also identify new variables that should add to our understanding and also variables used in prior studies that may not have enough variance to add any insight. Based on the results from this study, we provide suggestions for future research. Data Availability: Form 990 data were purchased from and are available from GuideStar. Rural and urban codes were purchased from and are available from GreatData

Hollins Market Plaza

Final project for RDEV688I: Capstone in Real Estate Development (Fall 2015). University of Maryland, College Park.The Hollins Market neighborhood was originally known as the Hollins Park Community. Today, the neighborhood is known as Hollins Roundhouse. Hollins Market (a public market) is a contributing historic property within the Hollins Market Historic District. The public market was founded in 1836 by Joseph Newman, a piano manufacturer, and his brother Elias Newman. The market was destroyed in 1838 by a severe windstorm, and rebuilt, completed in 1839. Hollins Market takes its name from a prominent Baltimorean, John Hollins, who was instrumental in securing a modern water supply system for Baltimore City in 1804. Originally the public market’s structured buildings and three blocks of street vendors made the market the biggest of its kind in Baltimore City. Now the market consists only of inside stalls. According to a healthy foods assessment of Baltimore City Public Markets there is an epidemic of chronic health problems faced by inner city residents including childhood and adult obesity, heart disease, diabetes, and high blood pressure due to poor food choices and the limited availability of healthy foods. Findings suggest several strategies to promote healthy eating including increasing the availability, affordability, and promotion of healthy foods and/or restricting or de-marketing unhealthy foods. During a site visit at Hollins Market, it appeared that large amounts of unhealthy prepared foods, produce, and meats are being sold and the market is only 50 percent occupied at the present time. The Hollins Plaza Project will address this chronic health epidemic by offering services at the public market that will improve food choice. Hollins Market Plaza will not be a stand-alone project. It will be integrated into a major redevelopment project in the Poppleton neighborhood, just a block north of the Hollins Market neighborhood. The Poppleton community’s Center\West Project will be an immense economic driver in the entire Southwest Baltimore community. This four-phase $800 million redevelopment project will include 1,700-1,800 housing units and 100,000-200,000 square feet of commercial space. The Hollins Market Plaza will start and finish before Center\West is completed. The anticipated residents, employees and visitors of Center\West will also be customers of Hollins Market Plaza. The community’s housing stock is elegant, Italianate-style homes built for influential Baltimoreans and small alley houses on 30-foot wide streets built for working class and poorer Baltimoreans. The neighborhood is a few blocks away from Downtown, the Inner Harbor, major hospitals such as UMD Hospital System and Bon Secours, the Stadium District, and the University of Maryland BioPark.The Southwest Partnership (SWP), Baltimor

Building a Model of Collaboration Between Historically Black and Historically White Universities

Despite increases over the last two decades in the number of degrees awarded to students from underrepresented groups in science, technology, engineering, and mathematics (STEM) disciplines, enhancing diversity in these disciplines remains a challenge. This article describes a strategic approach to this challenge—the development of a collaborative partnership between two universities: the historically Black Elizabeth City State University and the historically White University of New Hampshire. The partnership, a type of learning organization built on three mutually agreed upon principles, strives to enhance opportunities for underrepresented students to pursue careers in the STEM disciplines. This article further describes six promising practices that framed the partnership, which resulted in the submission of nine proposals to federal agencies and the funding of four grants that led to the implementation, research, learning, and evaluation that followed

An atmospheric perspective on North American carbon dioxide exchange: CarbonTracker

We present an estimate of net CO2 exchange between the terrestrial biosphere and the atmosphere across North America for every week in the period 2000 through 2005. This estimate is derived from a set of 28,000 CO2 mole fraction observations in the global atmosphere that are fed into a state-of-the-art data assimilation system for CO2 called CarbonTracker. By design, the surface fluxes produced in CarbonTracker are consistent with the recent history of CO2 in the atmosphere and provide constraints on the net carbon flux independent from national inventories derived from accounting efforts. We find the North American terrestrial biosphere to have absorbed –0.65 PgC/yr (1 petagram = 10^15 g; negative signs are used for carbon sinks) averaged over the period studied, partly offsetting the estimated 1.85 PgC/yr release by fossil fuel burning and cement manufacturing. Uncertainty on this estimate is derived from a set of sensitivity experiments and places the sink within a range of –0.4 to –1.0 PgC/yr. The estimated sink is located mainly in the deciduous forests along the East Coast (32%) and the boreal coniferous forests (22%). Terrestrial uptake fell to –0.32 PgC/yr during the large-scale drought of 2002, suggesting sensitivity of the contemporary carbon sinks to climate extremes. CarbonTracker results are in excellent agreement with a wide collection of carbon inventories that form the basis of the first North American State of the Carbon Cycle Report (SOCCR), to be released in 2007. All CarbonTracker results are freely available at http://carbontracker.noaa.gov

The Scenario Model Intercomparison Project (ScenarioMIP) for CMIP6

Model experiment description paperProjections of future climate change play a fundamental role in improving understanding of the climate system as well as characterizing societal risks and response options. The Scenario Model Intercomparison Project (ScenarioMIP) is the primary activity within Phase 6 of the Coupled Model Intercomparison Project (CMIP6) that will provide multi-model climate projections based on alternative scenarios of future emissions and land use changes produced with integrated assessment models. In this paper, we describe ScenarioMIP's objectives, experimental design, and its relation to other activities within CMIP6. The ScenarioMIP design is one component of a larger scenario process that aims to facilitate a wide range of integrated studies across the climate science, integrated assessment modeling, and impacts, adaptation, and vulnerability communities, and will form an important part of the evidence base in the forthcoming Intergovernmental Panel on Climate Change (IPCC) assessments. At the same time, it will provide the basis for investigating a number of targeted science and policy questions that are especially relevant to scenario-based analysis, including the role of specific forcings such as land use and aerosols, the effect of a peak and decline in forcing, the consequences of scenarios that limit warming to below 2 °C, the relative contributions to uncertainty from scenarios, climate models, and internal variability, and long-term climate system outcomes beyond the 21st century. To serve this wide range of scientific communities and address these questions, a design has been identified consisting of eight alternative 21st century scenarios plus one large initial condition ensemble and a set of long-term extensions, divided into two tiers defined by relative priority. Some of these scenarios will also provide a basis for variants planned to be run in other CMIP6-Endorsed MIPs to investigate questions related to specific forcings. Harmonized, spatially explicit emissions and land use scenarios generated with integrated assessment models will be provided to participating climate modeling groups by late 2016, with the climate model simulations run within the 2017-2018 time frame, and output from the climate model projections made available and analyses performed over the 2018-2020 period.CRESCENDO project members (V. Eyring, P. Friedlingstein, E. Kriegler, R. Knutti, J. Lowe, K. Riahi, D. van Vuuren) acknowledge funding received from the Horizon 2020 European Union’s Framework Programme for Research and Innovation under grant agreement no. 641816. C. Tebaldi, G. A. Meehl and B. M. Sanderson acknowledge the support of the Regional and Global Climate Modeling Program (RGCM) of the U.S. Department of Energy’s, Office of Science (BER), Cooperative Agreement DE-FC02-97ER6240

Vegetation demographics in Earth System Models: A review of progress and priorities

Numerous current efforts seek to improve the representation of ecosystem ecology and vegetation demographic processes within Earth System Models (ESMs). These developments are widely viewed as an important step in developing greater realism in predictions of future ecosystem states and fluxes. Increased realism, however, leads to increased model complexity, with new features raising a suite of ecological questions that require empirical constraints. Here, we review the developments that permit the representation of plant demographics in ESMs, and identify issues raised by these developments that highlight important gaps in ecological understanding. These issues inevitably translate into uncertainty in model projections but also allow models to be applied to new processes and questions concerning the dynamics of real-world ecosystems. We argue that stronger and more innovative connections to data, across the range of scales considered, are required to address these gaps in understanding. The development of first-generation land surface models as a unifying framework for ecophysiological understanding stimulated much research into plant physiological traits and gas exchange. Constraining predictions at ecologically relevant spatial and temporal scales will require a similar investment of effort and intensified inter-disciplinary communication

The effects of tropical secondary forest regeneration on avian phylogenetic diversity

The conversion of tropical forests to farmland is a key driver of the current extinction crisis. With the present rate of deforestation unlikely to subside, secondary forests that regenerate on abandoned agricultural land may provide an option for safeguarding biodiversity. While species richness (SR) may recover as secondary forests get older, the extent to which phylogenetic diversity (PD)—the total amount of evolutionary history present in a community—is conserved is less clear. Maximizing PD has been argued to be important to conserve both evolutionary heritage and ecosystem function. Here, we investigate the effects of secondary forest regeneration on PD in birds. The regeneration of secondary forests could lead to a community of closely related species, despite maintaining comparable SR to primary forests, and thus have diminished biodiversity value with reduced evolutionary heritage. We use a meta-dataset of paired primary and secondary forest sites to show that, over time, forest specialist species returned across all sites as secondary forest age increased. Forest specialists colonize secondary tropical forests in both the Old World and the New World, but recovery of PD and community composition with time is only evident in the Old World. Synthesis and applications. While preserving primary tropical forests remains a core conservation goal, our results emphasize the important role of secondary forest in maintaining tropical forest biodiversity. Biodiversity recovery differs between Old and New World secondary forests and with proximity to primary forest, highlighting the need to consider local or regional differences in landscape composition and species characteristics, especially resilience to forest degradation and dispersal capability. While farmland abandonment is increasing across marginal areas in the tropics, there remains a critical need to provide long-term management and protection from reconversion to maximize conservation benefits of secondary forests. Our study suggests such investments should be focused on land in close proximity to primary forests