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”

The Legacy of Pat Robertson

Televangelist Pat Robertson has died, leaving behind a complicated legacy.

The Christian Broadcasting Network (CBN), the TV network Robertson founded in 1960, broke the news this morning.

Robertson also helped found the international disaster relief agency Operation Blessing, Regent University and the American Center for Law and Justice.

According to the Associated Press, “One of Robertson’s innovations was to use the secular talk-show format on the network’s flagship show, the ‘700 Club,’ which grew out of a telethon when Robertson asked 700 viewers for monthly $10 contributions.” His talk show format “His guests eventually included several U.S. presidents — Jimmy Carter, Ronald Reagan and Donald Trump.”

The 700 Club helped mainstream the Charismatic/Pentecostal movement in America.

As host of the 700 Club, Robertson gave so-called words of knowledge and spoke prophecies that went unfulfilled. Robertson told his viewers, “I guarantee you by the fall of 1982 there is going to be a judgment on the world.”

For 2007, Robertson prophesied, “There will be some very serious terrorist attacks.” Robertson, elaborated, “The Lord didn’t say nuclear, but I do believe it’ll be something like that – that’ll be a mass killing, possibly millions of people, major cities injured.”

Robertson promoted political positions and politicians associated with the Religious Right, culminating in his founding the Christian Coalition in 1987 and 1988 political campaign.

Non-profit funds were misused to advance Roberton’s political ambitions.

The New York Times reported, “During 1985 and 1986, the network gave $250,000 a month or more to the tax-exempt Freedom Council to mobilize Christian voters behind Mr. Robertson’s candidacy for the Republican Presidential nomination in 1988. By some estimates, as much as $8.5 million was funneled to the Freedom Council in this fashion.”

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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 Conspicuous Lack of Congressional and IRS Oversight

A loathsome, terrible lack of Congressional and IRS oversight of televangelists and religious organizations exposes the huge need for new laws to prevent abuses of the public trust.

“No church property is taxed and so the infidel and the atheist and the man without religion are taxed to make up the deficit.” Mark Twain

Mark Twain, whose real name was Samuel Langhorne Clemens, died on April 21, 1910, and yet his comment is even more appropriate now.

Huge amounts of church property here in the U.S. are not taxed. Aside from places of worship, churches, synagogues, and mosques also often provide property-tax exempt homes for their pastors, rabbis, and imams. In December 2021, the Houston Chronicle published an article we helped with exposing many church parsonages worth over a million dollars (our own article here).

In addition to extravagant church parsonages, religious non-profit laws allow for unhindered money laundering of church funds, obscenely huge tax-exempt housing allowances, loosely regulated bulk-cash smuggling out of the U.S., multi-million-dollar yearly salaries, and ministry-owned private jets used for personal vacations. And the list goes on. Read our “Dark Money” article for numerous examples.

Church, synagogue, and mosque income is generally tax-free. Though churches are supposed to report unrelated business income, there are many exclusions and deductions allowed. For example, Trinity Church in New York City owns more than six billion dollars worth of real-estate but does not disclose rental income by filing a form 990T. This is legal, believe it or not.

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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”

Updated Tax Rates on Televangelists Making Personal Flights on Church Aircraft


(Photo: Trinity Broadcasting Network’s Bombardier Global Express)

Twice per year the Internal Revenue Service (IRS) updates the tax rate charged on “non-commercial flights on employer-provided aircraft” which includes personal flights taken on ministry aircraft.

The latest tax update was announced in the April 10, 2023 edition of the Internal Revenue Bulletin and covers personal flights taken between January 1, 2023 and June 30, 2023.

The tax is comprised of a terminal charge of $52.35 along with an additional tax based on miles of the trip known as Standard Industry Fare Level (SIFL).

SIFL Mileage Rates for the first six months of 2023:

Up to 500 miles = $0.2864 per mile
501-1500 miles = $0.2183 per mile
Over 1500 miles = $0.2099 per mile

Only a handful of televangelists disclose their use of private jets on the IRS Form 990, a financial disclosure document which reveals total revenue, total expenses, and compensation of executives. However, most TV preachers claim a church exemption from this disclosure.  This fringe benefit would need to be reported on the televangelist’s personal income tax form 1040 each year.

Schedule J includes a box to checkmark for the use of first-class or charter travel.

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”

Trinity Broadcasting Network Jet Depreciates $20 Million in Three Years

(Photo: Trinity Broadcasting Network jet at Fort Worth Alliance airport.)

(Correction: The headline has been changed from “Trinity Broadcasting Network Jet’s Value Drops $20 Million in Three Years” to “Trinity Broadcasting Network Jet Depreciates $20 Million in Three Years.” Also, a paragraph has been added providing an IRS definition for depreciation.)

IRS form 990s and audited financial statements prove that churches and ministries waste millions of dollars annually by purchasing business-class jets.

In 2017, Trinity Broadcasting of Florida (TBF), a non-profit affiliate of Trinity Broadcasting Network, replaced its older Bombardier Global Express jet with a newer 2010 model. On its 2017 form 990, TBF reported $8,814,590 in depreciation but did not disclose how much of the depreciation was for aircraft.

For 2018, TBF reported $6,780,942 in airplane depreciation expense. For 2019, TBF reported total $6,846,838 in total airplane depreciation and $6,929,106 for 2020.

In three years the TBF jet depreciated by $20,556,886.

Depreciation totals are not available for 2021 or 2022 as 990s for these years are not yet available.

According to the IRS, “Depreciation is an annual income tax deduction that allows you to recover the cost or other basis of certain property over the time you use the property. It is an allowance for the wear and tear, deterioration, or obsolescence of the property.”

Organizations with lower-priced aircraft also report large losses for aircraft. LIFE Outreach International, the ministry led by James Robison, is the parent organization of Zoe Aviation which owns a Cessna 560XL jet manufactured in 2000.

Zoe Aviation had net operating losses of $782,292 in 2021 and $745,207 in 2020.