Secular in the Daytime, Prosperity Gospel at Night; How Religious Non-Profit Network INSP Became a TV Ratings Phenomenon

Barry Bowen and Pete Evans

(Time to read: 20+ minutes)

(Photo: INSP logo appearing in network promo.)
After many years of investigating The Inspirational Network and its CEO David Cerullo, reviewing 21 years of the non-profit’s Form 990 filings with the IRS, conducting numerous corporation searches for related entities, watching INSP cable TV programming, and monitoring private jets used by the Cerullo family, we still have more questions than answers.

In 2009, the Charlotte Observer reported, “With compensation exceeding $1.5 million a year, Cerullo is the best-paid leader of any religious charity tracked by watchdog groups.”

Fourteen years later, Cerullo retains the position of highest paid executive in MinistryWatch’s 100 Highly Paid Ministry Executives list.

Over the past decade, Trinity Foundation, Inc. (TFI) investigators have examined hundreds of Form 990 informational returns of religious non-profits and have found no one that received more compensation in one year than Cerullo in 2019: $7 million.

The staggering compensation motivated TFI to dig deeper to attempt to follow the advertising revenue money but were thwarted by a confusing web of financial disclosures, Delaware corporations, LLC’s with scant information, etc.

To be fair, the highly successful TV network says it does in fact report and pay its share of corporate taxes on its TV ad revenue.

Yet for almost ten years, The Inspirational Network, Inc. has declined to report advertising revenue on 990s earned by its for-profit subsidiaries and in fact claims it is not required to.

Why this would matter if they weren’t paying corporate taxes: Non-profit organizations are required to report unrelated business income over $1,000 on a Form 990-T and pay taxes on this income. Before 2018, the tax on unrelated business income ranged from 15 to 35 percent. The Tax Cuts and Jobs Act of 2017 changed the new tax rate to 21 percent.

A for-profit subsidiary of The Inspirational Network, Inc. can separately pay taxes on advertising revenue, but these subsidiaries must be listed as a related organization on The Inspirational Network 990s—and Cerullo’s non-profit currently fails to disclose that INSP, LLC is a related organization.

Continue reading “Secular in the Daytime, Prosperity Gospel at Night; How Religious Non-Profit Network INSP Became a TV Ratings Phenomenon”

Growing Rich from Ministry: Apostle Chuck Pierce and Family Receive $4 Million Compensation

On Friday, ProPublica published a large batch of Form 990s, the informational return non-profits file with the IRS. Some of the latest 990s show a disturbing trend of excessive compensation at large media ministries. For example, Glory of Zion International’s 990 reveals more than $4 million were paid to the Pierce family. Trinity Foundation will disclose more examples in future articles.

During Covid, the IRS fell far behind in processing the 990s which disclose total revenue, total expenses, compensation for non-profit executives, and other information helpful for donors analyzing the effectiveness of American charities.

When MinistryWatch published its latest Highly Compensated Ministry Executives list in January, Apostle Chuck Pierce was ranked 4th due to receiving $1,774,051 in compensation during the fiscal year ending March 31, 2021. Pierce would rank 3rd based on the new 990 which discloses $2,084,437 in compensation.

(Screenshot: Charles “Chuck” Pierce preaching.)

Congress created a tax penalty for non-profit organizations that provide excessive compensation to employees. Pierce exploits a loophole in the law which exempts clergy from the excise tax. Page 5 line 15 of the 990 shows the ministry is not subject to the 4960 excise tax on excessive compensation which is defined as compensation of more than $1 million.


(Spreadsheet: Pierce family compensation compiled from 990 for fiscal year ending March 31, 2022.)

Trinity Foundation encourages donors to boycott non-profit organizations paying exorbitant salaries to executives.

Lawsuit: Religious TV Executive Owes Almost $18 Million in Taxes; Media Misses Bigger Picture


(Photo: The Word Network appeals primarily to African American audiences.)

The United States has filed a lawsuit in federal court, attempting to seize  Word Network president Kevin Adell’s $4.4 million Bloomfield Hills, Michigan-home, alleging the radio and TV broadcaster owes almost $18 million in estate and gift taxes, following the death of his father, Franklin Adell in 2006.

The case has received little news coverage outside of Michigan. The Detroit Free Press and Crain’s Detroit Business have covered the story. Journalists reporting on Adell’s legal problems have missed a bigger story: Adell has exploited a loophole in the law, crafted for churches, to avoid disclosing millions of dollars in compensation.

Who is Kevin Adell?


(Screenshot: Kevin Adell being interviewed following Novi city council approval to build the Adell Center.)

Kevin Adell is a broadcaster and serial entrepreneur involved in commercial real estate development. In addition to operating The Word Network, Adell owns talk radio station WFDF and WADL-TV, but not for much longer, as the pending sale of the TV station was announced May 17th  and Wikipedia reports the sale price at $75 million.

Adell constructed the $125 million Adell Center, a business complex in Novi, Michigan, featuring restaurants, shops and indoor skydiving.

Adell also owns a massive car collection. In 2019, Hagerty Media revealed that Adell had a “fleet of 100 or so automobiles—plus one special tractor.”  Adell is reportedly the only American owner of a Lamborghini Nitro 130 T4i tractor.

Adell’s collection features iconic vehicles from TV shows and movies. According to Hagerty, Adell “owns one Batmobile, one Bat motorcycle, the General Lee Dodge Charger from ‘The Dukes of Hazzard’ (minus its rebel flag), Burt Reynolds’ Trans Am from ‘Smokey and the Bandit,’ and the faux Ferrari 250GT California Spyder launched off a balcony in ‘Ferris Bueller’s Day Off.'”

The Lawsuit

The case United States of America v. Adell et al was filed on April 24th. According to the complaint, when Franklin Adell died, he left a “gross estate valued at $32,930,891.”

The lawsuit alleges that Kevin Adell owes $9,775,326.65 in unpaid estate taxes and $8,178,714.47 in unpaid gift taxes. The lawsuit claims, “Kevin Adell dissipated the Adell Estate’s assets and knowingly and willfully failed to pay the estate tax liabilities the Adell Estate owed to the United States.”

Continue reading “Lawsuit: Religious TV Executive Owes Almost $18 Million in Taxes; Media Misses Bigger Picture”

The Walls Came Tumbling Down: Holy Land Theme Park Demolished After TBN Spent $130 Million on Pet Project

The Holy Land Experience, one of America’s largest biblical theme parks, lies in ruins, after Trinity Broadcasting Network (TBN) spent more than $130 million on the project.

AdventHealth purchased the Orlando property from TBN in 2021 for $32 million. According to Orlando TV station WESH, AdventHealth submitted plans to build a hospital on the site.


(Photo: Theme Park before demolition began. Screenshot from video by Steve Ronin.)

Demolition is currently underway.  Adam, host of TheDailyWoo YouTube channel, recently visited Holy Land Experience, and documented the theme park’s destruction.

Expenses from Purchasing and Operating Holy Land Theme Park

Religion News Blog reported in 2007 that TBN spent $37 million to acquire Holy Land Experience. The purchase involved three financial transactions: TBN paid off an $8 million loan from Grace Foundation to Holy Land Ministries, spent $12 million to acquire land from Sola Scriptura and donated $17 million to Master’s Gate Foundation.

According to Trinity Foundation informants, The Holy Land Experience became TBN co-founder Jan Crouch’s pet project. Jan oversaw remodels and new exhibits as the theme park produced Broadway-style musicals.

Continue reading “The Walls Came Tumbling Down: Holy Land Theme Park Demolished After TBN Spent $130 Million on Pet Project”

Church Defense Strategy: Hillsong Responds to Allegations and Government Investigation

Australian megachurch Hillsong, facing leadership scandals and allegations of financial misdeeds, has embraced a defense strategy remarkably like American televangelists facing investigations and court challenges.

Hillsong’s responses to allegations can be summarized as …

  1. Deny problems exist.
  2. Create churches as limited liability companies as part of a risk containment strategy. Individual churches are overseen by managers.
  3. Threaten to sue critics.
  4. After indisputable evidence emerges, confess, or admit that mistakes have been made.
  5. Request prayer for fallen leaders.
  6. Acquire expert legal advice.
  7. Make personnel and board changes.
  8. Experts release a report denying systemic problems exist.

Hillsong History

In 1983, Brian Houston founded Hills Christian Life Centre. The church would become Hillsong.

Actions taken by Houston more than twenty years ago still haunt the organization. In 1999, Houston learned his father Frank Houston had committed sexual abuse of children but failed to report the criminal behavior to law enforcement. Houston is currently on trial for the failure to report, with a decision expected this year.

In 2019, Hillsong threatened to sue news media for publishing articles critical of Houston:

“Much of this commentary is factually incorrect and highly defamatory, and we call on the media and others to immediately stop making these spurious claims. We have directed our lawyers to review several articles that have published untrue and defamatory claims that smear Pastor Brian’s reputation as a Christian leader. Furthermore, we remind those who seek to spread rumours and baseless information via social media that these comments may also be subject to a defamation action.”

Houston embraced the prosperity gospel and in 2000 he authored the book You Need More Money.

Hillsong began to expand internationally. In 2010, Hillsong Ministries USA, Inc. was incorporated. The articles of incorporation stated, “The Corporation shall have no members.”

On the advice of attorneys such as Stephen Lentz, the father of Carl Lentz, Hillsong would form affiliated churches in America as limited liability companies (LLCs).  Stephen Lentz is a leading advocate for churches to use LLCs as part of a risk containment strategy and describes this strategy in his book The Business of Church.

In 2020, Hillsong fired celebrity pastor Carl Lentz who led the church’s New York City congregation. After the firing, Houston responded, “I’m acknowledging that mistakes have been made and that there are things where we need to get far better, much better. I’m not shrinking back from that.”

Continue reading “Church Defense Strategy: Hillsong Responds to Allegations and Government Investigation”

Dead Televangelist Rapist Haunts Word Network Viewers

Trinity Foundation doesn’t normally report on the more salacious side of televangelism, be it Christianity, pseudo-Christianity, or Islam for that matter.  There is more than enough corruption stemming from dark money swishing around in religious organizations (see our “Dark Money…” article). We urge donors to follow the money, but when that’s not possible, follow the scandal.

A huge amount of sexual abuse and sex-trafficking is flying under the radar shielded by government agencies that fail to provide adequate oversight, abusive non-disclosure agreements and threats to fire employees that speak out, and by other means.

Church leaders operating with dictatorial powers, and not in humility, pressure followers for sexual favors. Consider the following examples:

Tony Alamo

Susan and Tony Alamo, PHOTO: GILBERT B. WEINGOURT/ZUMA PRESS/, From a Wall Street Journal article titled “‘Ministry of Evil: The Twisted Cult of Tony Alamo’ Review: Hell on Earth” by Dorothy Rabinowitz

Some televangelists never seem to go away, even after their death.  The late convicted serial statutory rapist and tax evader Tony Alamo is back on television here in the U.S. on media owner Kevin Adell’s religious TV channel “Word Network Church” up to four times weekly.

Alamo passed away on May 2, 2017, while in federal custody.

In 2009, Alamo began serving a 175-year prison sentence in Tucson after being convicted on 10 counts of sex trafficking minors—transporting underage girls across state lines for sex.

A little background:  Though many celebrities such as Johnny Cash, Black Sabbath, and the cast of TV’s Dallas wore jackets purchased from his Nashville country and western clothing store, his organization, Tony Alamo Christian Ministries, was widely regarded as a cult.

His followers worked in Alamo’s many businesses for almost nothing aside from the food they ate.  In 1982 Alamo, who was married at least six times, held a vigil over his wife Susan’s dead body for months, hoping to resurrect her from the dead.

In 1976, the US Department of Labor brought charges against Alamo for violations of the Fair Labor Standards Act.  He lost the suit and an appeal to the U.S. Supreme Court in 1985 and the IRS revoked the tax-exempt status of his church retroactively for a prior 4-year period.

However, Alamo’s lawyers fought the IRS ruling in the courts for seven years until 1992 when Special Trial Judge Larry L. Nameroff ruled that the organization during the period in question was essentially “operated for Tony’s and Susan’s private benefit.” From 1994 to 1998, Alamo served four years in prison for income-tax evasion. He later claimed he was imprisoned for preaching the gospel.

So now, the creepy dead guy is back… on a creepy religious TV network!!

Word Network Church—Kevin Adell’s purported “Christian” TV network has faced its own legal troubles. Its tax-exemption was revoked by the IRS in March 2015 retroactive to 2007.  Adell was paid an average yearly salary of $5.4 million from 2008 to 2011. When the TV network realized it was in trouble in 2013, they created a backup plan that went into effect as soon as the revocation took effect—they became a church… Church of the Word, a/k/a Word Network Church—the perfect vehicle to hide its profit motives.

Naasón Joaquín García

L.A. Times photo, from article titled “From An L.A. Prison Phone, La Luz Del Mundo Megachurch Leader Addresses Followers in MexicoBy Summer Lin and Libor Jany 

Convicted child-molester Naasón Joaquín García (N.J.G.) still leads the multi-million-member Mexico-based La Luz Del Mundo (LLDM) church from within prison walls here in the U.S.  N.J.G is believed to be the “Elect” one to connect church members to God.  He is facing sixteen more years in prison and a possibility of more federal charges—read our March article here

The U.S. is home to many dozens and perhaps hundreds of LLDM churches, with 35 in Texas alone.

Continue reading “Dead Televangelist Rapist Haunts Word Network Viewers”

Foreign Financial Reporting: When Church and Ministry Money Travels to Foreign Countries

Researchers at the Center for the Study of Global Christianity, writing for the International Bulletin of Mission Research, estimate that $55 billion will be spent on foreign missions in 2023. That may seem like a lot, but the same researchers also estimate that Christian religious leaders will embezzle $62 billion in 2023.

Foreign mission organizations are notorious for their lack of transparency. Gospel for Asia, which raises millions of dollars to support missionaries,  doesn’t disclose to donors important financial information such as total annual revenue, total annual expenses or compensation for highly paid executives.

Compounding the problem, American tax laws are poorly understood and poorly enforced, often resulting in noncompliance. If a church operates a mission project in a foreign nation with a foreign bank account and the foreign account exceeds $10,000, the church is required by the Bank Secrecy Act to file a Report of Foreign Bank and Financial Accounts (FBAR).

To make matters worse, if a church or ministry reports a foreign bank account, the report is confidential and cannot be revealed to church or ministry donors. Corrupt religious leaders can engage in international money laundering and the existence of their foreign bank accounts are shielded by privacy laws.

Australian Charity Rules

Some countries such as Australia have stricter laws regarding foreign reporting and foreign expenditures for churches.

In 2022, Hillsong Church employee Natalie Moses turned whistleblower. Moses served as Fundraising & Governance Coordinator for Hillsong Global Corporate Group.

According to Moses’ statement of claim, Brian Houston, the founder and former senior pastor of Hillsong “announced that $10,000 would be given to persons who were his former interns and who had sought to start a ‘Hillsong’ Church in Bucharest, Romania.”

Moses responded by informing a supervisor the direct cash payments to individuals in Romania by Australian non-profit organizations was prohibited.

To avoid violating Australian law, Hillsong Global LLC (an American non-profit limited liability company) transferred the funds. Meanwhile, Hillsong Global does not file a Form 990 disclosing its foreign spending because American churches and church integrated auxiliaries are exempted from filing the non-profit information return.

Moses raised additional concerns that Hillsong was failing to comply with Australian laws.

Australia has adopted Four External Standards which regulate foreign non-profit spending and reporting. Australian churches are not exempt from these standards.

The Australian Charities and Not-for-Profits Commission requires foreign financial records to be “complete, accurate and legible.” Australian churches and ministries should compile a list of all foreign third-party organizations they collaborate with. Non-profit organizations are expected to document criminal and illegal activities committed by employees after misconduct is discovered.

Unfortunately for Australian Christians, these complete records are not available for church donors. Instead, they must be made available to government officials that request them.

The Australian Charities and Not-for-Profits Commission provides basic financial information for Australian churches and ministries, but good luck finding Hillsong Church’s foreign missions expenditures.

(Photo: Hillsong Church Ltd. reporting no foreign expenditures for 2021.)

Continue reading “Foreign Financial Reporting: When Church and Ministry Money Travels to Foreign Countries”

Convicted Child Molester Still ‘Enthroned’ by Millions of Faithful Churchgoers

(Photo: Before his imprisonment for sex crimes, Naasón Joaquín García preached to large audiences in the United States, Mexico and in Central America.)

By Pete Evans, with Luís Treviño

A moment in time: A warm Sunday morning, spring, 2019. 

We (Luis and Pete) go to a Dallas church and realize it’s far from your “normal” sanctuary.  We are ushered into a temple and amidst the expensive architecture—probably worth millions, we immediately notice a gilded, velvet-covered throne front and center-stage, raised up several steps as if it were a true king’s throne.  On the throne are emblazoned the initials—not of Jesus Christ as one might expect—but of N. J. G., Naasón Joaquín García, the 3rd generation “anointed apostle” of the world-wide La Luz Del Mundo (LLDM—“Light of the World”) church organization.

(Photo: La Luz Del Mundo in Dallas after worship has ended.)

Little did we know at the time, that this so-called apostle (of apostasy) was already under investigation by various law-enforcement agencies in the United States for sex-trafficking, child molestation, psychological torture, statutory rape, child pornography, forcible oral copulation of a minor, control by manipulation, etc., etc.  Just a few weeks before Jeffrey Epstein was arrested on sex trafficking charges, Naasón Joaquín García was arrested when he stepped off his own private jet in Los Angeles.[1]

As obvious newcomers, including one non-Latino, we are intercepted and given special treatment and placed on a back row of wooden pews.  Friendly Hispanic ushers encourage us to use our printed bulletins, reading and singing along with the apparently poor but well-dressed and probably hard-working congregation.  The women are dressed modestly in white, wearing long skirts and transparent headdresses of different colors, and the men are dressed in formal business attire, wearing coats and ties.

The sermon and singing appear to lead to a climatic central point of the service when, row-by-row, under direction from the ushers, every single member of the congregation—except us two visitors—begins to form two single-file lines, one section for women and another for men, and pass in front of the throne depositing their tithes and offerings and returning to their seats.  We were not forced to do so.

Continue reading “Convicted Child Molester Still ‘Enthroned’ by Millions of Faithful Churchgoers”

Caller Beware: The Prayer Line Business

Prayer lines are the secret ingredient driving the financial success of televangelism.

In a recent Form 990, Christian Broadcasting Network reported, “In 2020, the prayer center department handled 184,859 outbound and 1,935,522 inbound phone calls. A total of 4,488 people prayed the prayer of salvation with our prayer center employees and 6,677 people rededicated their life to Christ.”

When viewers call the prayer lines, call center employees and volunteers manning phones collect donations and say prayers after obtaining names and addresses.

The harvesting of contact information is a critical component of fundraising. Once a viewer is added to a ministry’s mailing list, solicitation letters are soon to follow.

When a viewer requests prayer for a job or health problem, their prayer need is listed in a database which is later used for generating personalized solicitation letters.

In 1991, ABC Primetime Live broadcast an investigative report featuring a secretly recorded meeting between Jim Moore, head of Response Media, and Trinity Foundation founder Ole Anthony.

The goal of the meeting was to learn the techniques televangelists used to grow their media empires. Moore told Anthony, “Give them something free. You know, we ought to mail you the latest copy of X and get their name and address. New names is the key, new names.”

Continue reading “Caller Beware: The Prayer Line Business”

Trinity Broadcasting Network Embraces Advertising Business Model

After taking the helm of Trinity Broadcasting Network (TBN) in 2015, Matthew Crouch discontinued TBN’s annual beg-a-thons,  restructured the network’s organization and made programming changes to appeal to younger audiences. The TV programs of Benny Hinn and Kenneth Copeland were removed from the network and TBN’s flagship program Praise the Lord was renamed to one word: Praise.

In 2018, TBN’s two largest non-profit organizations Trinity Broadcasting of Texas and Trinity Christian Center of Santa Ana reported no advertising revenue. In 2019, the TBN organizations reported a total of $3,368,490 in advertising revenue. In 2020, advertising revenue more than doubled to a total of $7,252,771.


(Photo: TBN advertising revenue spreadsheet compiled by Trinity Foundation)

In 2020, all TBN advertising revenue was reported as unrelated business income which is subject to possible taxation.

TBN advertisers include My Pillow and Vinia.