This is one of my most important posts.
Both CMA International (CMA) and The Global Self Foundation (SELF) are 501(c)(3) organizations exempt from federal income tax in USA.
To be clear, I’m not familiar with complexities of taxes and accounting but I was interested to see what I could learn from looking into this. The bottom line is clear.
I’ll include download links to public documents for inspection; perhaps you have expertise and can glean insights or research deeper than I’m able to? Comment or use the Contact form.
Hartnett and the various disclaimers are at pains to say MJD is independent of CMA and SELF (e.g. calling him a “guest speaker”.) This is an attempt to absolve MJD of any responsibily of the ineffectiveness of his products. On paper, these organization’s tax documents don’t mention him but as I will show, this isn’t the whole story and there are questions to be answered.
501(c)(3) tax-exemptions apply to entities operated for religious, charitable, scientific, educational purposes and the like.
Pertinent details of such organizations from irs.gov are:
To be tax-exempt under section 501(c)(3) of the Internal Revenue Code, an organization must be organized and operated exclusively for exempt purposes set forth in section 501(c)(3), and none of its earnings may inure to any private shareholder or individual.https://www.irs.gov/charities-non-profits/charitable-organizations/exemption-requirements-501c3-organizations
A section 501(c)(3) organization must not be organized or operated for the benefit of private interests, such as the creator or the creator’s family, shareholders of the organization, other designated individuals, or persons controlled directly or indirectly by such private interests. No part of the net earnings of a section 501(c)(3) organization may inure to the benefit of any private shareholder or individual. A private shareholder or individual is a person having a personal and private interest in the activities of the organization.https://www.irs.gov/charities-non-profits/charitable-organizations/inurement-private-benefit-charitable-organizations
Definition of inure : to be of use, benefit, or advantage to an individual.
Of course, MJD has a personal and private interest in both CMA and SELF. CMA was created by Hartnett as a home for MJD’s teachings, and sales of his CDs, blessings and seminars etc are initially received by CMA and not sold anywhere else. SELF receive MJD’s Elite Development course “donations” ($10,000+ course fees) and has numerous ties to CMA. We are told there are 400+ total elite graduates. 400 x $10,000 = $4million. Let’s follow the money.
As I wrote elsewhere, CMA and MJD are two sides of the same coin. SELF is the middle part joining them together.
Taken with everything else on my blog, what I’ve found casts doubt if the two 501(c)(3) legal requirements above are being met.
If nothing else, these documents & numbers show just how much money these two organizations have been accumulating since 2017.
Before I get into it, it’s worth noting I’ve never heard MJD, Hartnett or even CMA recognise the cost of anything sold. Prices seem to only be mentioned on the order page for the items; not in any seminar or social media post have prices been mentioned. Of course not: remember MJD preaches to persevere without “measuring in human terms” the “effort” (money & time) to “use” (buy) his tools, processes, seminars and courses:
SELF’s single page website contains nothing besides their vague mission statement, a plea for donations and assurances staff don’t receive compensation. There is nothing at all about the research they supposedly support, how they spend their donations, or how to apply for a grant.
By way of staying grounded before the delve into the tax documents, let me share these aspirational Facebook comments made following the announcement of the 2020 Elite Development Courses:
CMA International Foundation
CMA International Foundation, DBA: The Church of the Master Angels, is a unitary, non-denominational, faith-based community Church open to all seekers of truth, cosmic awareness and soul-realization, regardless of belief, tradition, creed, or religious affiliation that promotes the selfless worship of God through the teaching of God’s Masters, Angels, and Holy Saints.
Employer Identification Number 82-0722844
CMA’s address is in North Carolina but in 2017 was legally domiciled in Delaware – file number 6341113, registered agent The Company Corporation (“This company offers formation services to form business entities such as LLCs and Corporations”.)
McCormick Tax Group (2017) & Sassetti (2018) – CMA’s accountants – are in Chicago. Chicago-based SELF is also domiciled in Delaware. Anyone know reasons for this arrangement? Is it significant? In 2018 CMA moved domicile to North Carolina.
Tax Year 2017
Signed by Linda Hartnett, 16 Sep 2018
Total revenue $2,208,529
Total expenses $1,513,920
Revenue less expenses $694,609
Total liabilities and net assets/fund balances $719,609 (including $680,468 cash)
Statement of Program Service Accomplishments:
The organization has established a nondenominational faith based community church with a strong emphasis on health research and alternative health modality education, offering training courses to its congregations with a faith based missionary expansion healing focus.
Chris Hartnett chairman [founder of CMA after MJD supposedly cured his supposed multiple health problems supposedly in 2008 and whom I’ve written much about]
Tom Tomaselli president [“Thomas Tomaselli, M.D., Senior Attending and Board Certified Anesthesiologist, New York” endorser of Sarnat’s “Medical Miracles” book, quote: “this one of a kind book, studied nine clinical scenarios where a spiritual healer, Master John Douglas, is able to literally see the cause of these ‘incurable’ diseases. Not only can he see the cause of the diseases, he can enact quick, non-invasive cures.” He is surely the same Thomas Tomaselli seen in this 2007 video https://www.youtube.com/watch?v=AHqx7hhZR78 endorsing transcendental meditation. His son Michael claims MJD cured him of backpain and breathing problems caused by “toxic mold”: https://www.youtube.com/watch?v=KM3Vz0Zfngo]
Karen Terrell vice president [no more information known]
Linda Hartnett treasurer [wife of Chris Hartnett]
Ben-Gabriel Wagner secretary [“Gabriel”, son of lawyer Jeffrey Wagner who in 2020 says he’s CEO of CMA and claims MJD remotely saved him from a heart-attack in 2016: https://www.youtube.com/watch?v=dW5T3JIe8aY Gabriel Wagner is MJD’s “right-hand man”]
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals: $1,100,000
Region: “East Asia And The Pacific – Australia, Brunei, Burma, Cambodia”. Purpose: “Continue to conduct and promote research in alternative health modalities for cancer, lyme disease, stage 2 diabetes and high cholestrol”
The checkbox above is ticked “No” which seems strange to me. IRS guidelines regarding filling in this form state:
Indicate “Yes” or “No” regarding whether the organization maintains records to substantiate amounts, eligibility, and selection criteria used for making grants and providing other assistance. Describe how the organization monitors its grants and other assistance (and re-grants) to ensure that such grants and other assistance are used for proper purposes or aren’t otherwise diverted from the intended use. For example, the organization can describe required periodic reports and accountings, field investigations by the organization’s personnel, and third-party audits.https://www.irs.gov/pub/irs-pdf/i990sf.pdf
Can any Form 990 experts suggest why any organization wouldn’t maintain records of grants and eligibility? Especially one sponsoring research – how else could they track the effectiveness of the work? A legitimate funder wouldn’t give away $millions without recording where it’s gone.
The one grant listed is crucial. Why is the Name column blank? Notice the Region includes Australia. We’re told MJD is Australian and lives there. To whom is this $1.1million going? Why are there no grants to other regions of the world, in paricular the USA? Where is evidence of the “research in alternative health modalities …” they claim the grant is for?
Tax Year 2018
Signed by Linda Hartnett, 16 October 2019
Total revenue $3,070,621
Total expenses $2,364,551
Revenue less expenses $706,070
Total liabilities and net assets/fund balances $1,428,962 (including $1,338,596 cash)
Same names as 2017 report, but Tom Tomaselli is now vice president. Karen Terrell is now secretary and received $17,500 compensation. Ben (Gabriel) Wagner is now director.
Grants to domestic individuals $183 [no more details]
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals: $0 [Incorrect? See below]
Fees for services (non-employees) $1,590,000 [To my eye, appears to be incorrectly classified on expenses page, because later in form this amount appears on Grants page, see below]
Like 2017, the “maintains records to substantiate amounts, eligibility, and selection criteria used for making grants and providing other assistance” checkbox is “No.”
Again there is a large sum being granted to an unnamed foreign entity in “East Asia and the Pacific” region. This time $1,590,000 :
Purpose of grant: “Helping the church expand its global reach and its membership by providing speakers and content of interest to potential and active church members.”
This grant sounds more like a payment to me. Is this why it was classified under “Fees for services (non-employees)” earlier in form or was that an error? At end of form, this payment is declared for “consulting”. As I said, I’m not familiar with tax forms so I might be missing something.
Regardless, CMA have no speakers from outside CMA or USA other than MJD. It’s inconceivable this money is ending up anywhere other than him.
Now I’ll turn to The SELF Foundation.
The Global SELF Foundation
The organization creates, connects, and collaborates with organizations and experts to raise awareness and inspire research education and development related to self development through alternative health modalities.
The organization has been supporting research for self and health development with with the goal of finding alternative health technologies and solutions to eliminate physical and physiological challenges and nuture the self development, self awareness, and self sufficiency of the individual.
Employer Identification Number 47-4431894
Their address and accountants McCormick Tax Group are in Chicago but organization is legally domicled in Delaware (file number 5760849, registered agent is Corporate Creations Network “the third largest provider of nationwide registered agent, incorporation and compliance services.”)
Stated year of formation is 2015, which conflicts with 2012 stated on Facebook (not to mention posts older than 2015) and 2008 Hartnett has given as year he met MJD. Hartnett also has vaguely said SELF was started by “a group of Chicago business people and two families” which almost sounds like some kind of Mafia situation to me.
Tax Year 2017
Signed by Greta Huizenga, 16 September 2018
Total revenue $2,146,626 (includes $9,572 (“Income from Sydney Inv”))
Total expenses $2,213,383
Revenue less expenses -$66,757
Total liabilities and net assets/fund balances $3,687,036 (including $2,595,414 cash)
Christopher Hartnett president [see previous discussion]
Ruth Espy-Romeror director [further details unknown but I guess same person as https://www.opensecrets.org/revolving/indus.php?id=27944]
Michael T McCormick director [presumably same person as accountancy firm]
Peter Sterling vice president [further details unknown]
Linda Hartnett secretary [see previous discussion]
Greta Huizenga treasurer [Chicago, interior designer and board member of Global Faith Network. CMA Elite Development Course attendee, CMA published her testimonial in 2018]
Grants and other assistance to domestic organizations/governments $15,695 [no more details]
Grants and Other Assistance to Organizations or Entities Outside the United States $1,725,000
Like CMA, SELF are sending mysterious large overseas grants to unnamed entities in East Asia and Pacific region::
Purpose of grant is same as CMA’s: “continue to conduct and promote research in alternative health modalities for cancer, lyme disease, stage 2 diabetes and high cholestrol.”
Investment in Sydney Investment Partners LLC $512,723
This is new, SELF are investing in a company with a rather intriguing name. “Sydney” presumably as in Australia where MJD supposedly lives. Can’t find much about “Sydney Investment Partners”, I wonder what kind of investment it is. Formed in 2013 in Delaware (that place again):
Sydney Investment Partners are presumably the same “Sydney Inv” that $9,572 was received from as income (see above.)
According to https://offshoreleaks.icij.org/nodes/81000611 Corporation Trust Company is associated with at least 5 offshore companies in Bermuda and Cayman Islands. Though my skills at interpreting this data is lacking. Anyone figure out if this is actually linked and significant to SELF?
Tax Year 2018
Signed by Greta Huizenga, 7 October 2019
Total revenue $2,791,379 (including $16,475 from “Sydney Inv”)
Total expenses $2,253,955
Revenue less expenses $537,424
Total liabilities and net assets/fund balances $4,232,404 (including $2,863,612 cash)
Same as 2017 except Ruth Espy-Romeror and Michael T McCormick are removed.
Grants and other assistance to domestic organizations/governments $56,000
Grants and Other Assistance to Organizations or Entities Outside the United States $1,735,000
Elite Event Expenses $44,152
Investment in Sydney Investment Partners LLC $761,488
The $56,000 grant to a domestic entity turns out to be CMA International. Finally they’ve included the organization name receiving a grant and it’s essentially themselves in all but name. This ties with what we’re told, remember SELF “sponsor” CMA’s free events:
Unless I’ve majorly misinterpreted these documents, the bottom line is CMA+SELF combined have sent a total of
to the part of the world MJD’s home country of Australia is located. In 2017-2018 alone. That’s a lot of money to promote and research “alternative health modalities” and “character development” – by which they obviously mean MJD’s bogus philosophy and tools, i.e. MJD himself. But where’s the evidence of CMA/MJD doing anything in “East Asia and Pacific” during 2017-2018 or indeed ever? The money must be going to him.
$6,500,000 is a lot of money but to Hartnett it’s small beans and just the beginning. Remember his Global Link USA company (or was it USA Global Link?) was apparently valued at $2.2billion, and he explicity revealed his financial ambitions for CMA in this clip from a 2019 internal CMA conference call:
“… in order to make this group work self-sufficiently, we had to do a test, to show people how they get in the way, to show people how they react, to show people how they are obstructing the natural order of this movement becoming a multi-billion dollar company.”
Does that sound like a 501(c)(3) organization run for exclusively charitable purposes to you?
I would not blame CMA devotees for wondering where this money ended up and how it’s spent. Could it be, just maybe, when he’s out of sight MJD’s mind is on his money more than your karmic nourishment.
14 December 2020, revised censor bars on one screenshot