The International Nepal Fellowship (Australia) Limited: mini charity review for donors

Mini charity review of The International Nepal Fellowship (Australia) Limited (INF) as an organisation that fundraises from the public. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is INF registered?

  • As a charity, yes.
  • Other registrations:
    • As a public company, a company limited by guarantee.
    • INF operates – according to the ACNC Register – in all states except Tasmania, and has a public invitation to donate. But it is only registered to fundraise in NSW and Queensland.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • From the description of INF on the website that serves all The International Nepal Fellowship organisations:
    • Inspiring Aussies to help bring about ‘fullness of life’ for the most marginalised people in Nepal.
      • i.e. principally fundraising.
  • More specifically, what they did in 2015 (from their Annual Information Statement (AIS) 2015:
    • In the last financial year, INF Australia has pursued its charitable activities in the following ways: 1. We worked in partnership with charitable organisations in Nepal to resource development and welfare projects through financial grants, training, monitoring and evaluation, and advice and support. 2. We provided humanitarian assistance to people affected by earthquakes in Nepal. 3. We enabled fourteen Australians to serve as long-term volunteers in Nepal, improving the livelihoods of the poor and marginalised and building the capacity of Nepali people to address extreme poverty. In addition, two served short-term and another eight people visited Nepal. 4. Using printed media, email, social media, conferences and meetings we have communicated regularly with our supporters (numbering around 1,200 people) and the wider Australian community to share stories about the impact of extreme poverty, the work of INF Australia’s partners in Nepal, and the impact of Australian Aid, both from the government and the wider development community. 4. We have continued to manage a tax-deductible Relief Fund whose management committee have worked to strengthen relationships with partner organisations, monitor how our grants are used (including grants from the Australian government) and help partner organisations improve the effectiveness of their monitoring and evaluation, planning and project implementation.

Do they share the Gospel?

  • No.
    • This is consistent with the last ‘Entity subtype’ they selected for the ACNC Register, their receipt of money from the Australian government, and INF’s objects (in its constitution).

What impact are they making?

  • For the Community Health and Development work done by the international organisation, not INF particularly, see here.
  • Nothing else systematic on outcomes found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • INF claim that 91% of expenses ‘are directly incurred in aiding Nepal projects and programmes’ [page 6, Financial Report]. Note, however, that
    • these expenses include not only ‘Accountability and Administration’, but also ‘International Programs – program support costs’, ‘Community Education’, and ‘Domestic Programs Expenditure’ (i.e. in Australia); and
    • even excluding the spending in Australia, the ‘directly incurred’ just means ‘sent to Nepal’.
    • None of the above items are defined.

Can you get a tax deduction?

  • According to the ABN record (via the ACNC Register), yes. Both as an organisation and for a fund that it operates, International Nepal Fellowship (Australia) Relief Fund.
    • This matches what is shown on the giving page on the international website’s page for Australia.
    • However, it does not match what is shown in the Table of Cash Movements For Designated Purposes in the Financial Report (page 11). Apart from donations for ‘INF Volunteers’, some donations to ‘Nepal Projects’ were also non-tax deductible

Is their online giving secure?

  • It appears that PayPal is used, so yes.

Is their reporting up-to-date?

  • Yes (lodged five and a half months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now four and a half months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Not quite. There are no outcomes given, and a number of the figures in the Income Statement do not match those in the Financial Report.
  • Financial Report 2015: Questionable
    • The directors have decided that INF, an organisation that earned over $2 m revenue, including $1.72 m in gifts from ‘around 1200 people’, operates in seven states, and appeals publicly for donations, has no users, either present or prospective, who rely on the financial statements to make decisions. This means that they can produce special purpose financial statements, statements that do not have to comply with all the Accounting Standards.
    • The auditor contradicts the directors, saying that general purpose reports were produced.

What financial situation was shown by that Report?

  • No obvious concerns.

What did the auditor say about the last financial statements?

  • He gave a ‘clean’ opinion. To take the right amount of comfort for this finding, please read here and here.
    • Note, however, that he says that the financial statements he audited are not the type that the directors said they produced.

If a charity, is their information on the ACNC Register complete?

  • Not quite. There are blanks under ‘Phone’ and ‘Website’, and INF is, at least according to the ACNC, long overdue in selecting an Entity Subtype.

What choices do you have in how your donation is used?

  • Here’s the possibilities that come up on the international website donation page for Australia:
    • ‘Where most needed…’
    • ‘Community Development and Rehabilitation projects’
    • ‘Green Pastures Hospital and other clinical work’
    • ‘Support of I & N Baumann May’
    • ‘Support of the Steven family’
    • ‘Support of the Colville family’
    • ‘Support of the Mcgunnigle Hilder family’
    • ‘Support of C & D Price’
    • ‘Support of Sam Budhathoki’
    • ‘Other project or person…’

Who are the people controlling the organisation?

  • Said to be these six (bottom right). But probably also the seventh name on the ACNC Register, Matthew Johnson.

To whom are they accountable?

  • See second panel from the bottom here on the Australian page of the website for INF’s memberships. Only the ACFID information mentions accountability, but Missions Interlink has an accountability regime too. So does an organisation they don’t mention – the ACNC.
    • For one opinion on the strength of the Missions Interlink accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review, they did not respond.
    • Which doesn’t seem consistent with the following statement on their webpage:
      • INF/A is committed to honesty and transparency and is a member of the Australian Council For International Development and a signatory to their Code of Conduct, adhering to high standards of management, public communication and disbursement of funds.

 

 

Steer Incorporated: mini charity review for donors

Mini charity review of Steer Incorporated (Steer) as an organisation that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is Steer registered?

  • As a charity, yes.
  • Other registrations:
    • As a public company, a company limited by guarantee (despite the ‘Incorporated’ in its name).
    • Not registered for fundraising in any of the seven states that have a fundraising licence regime. This includes the five states in which Steer operates (or eight if we go by their AIS 2015).
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • You place – either give or sell – income-earning assets with them; they manage these assets and distribute the income, tax-free, to missions.

Do they share the Gospel?

  • No

What impact are they making?

  • Nothing found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • If ‘direct’ is defined as ‘Gifts to missionary organisations’, then 15%.

Can you get a tax deduction?

  • No

Is their online giving secure?

  • NA.

Is their reporting up-to-date?

  • Yes (lodged five and a half months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now five months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Not quite. There are no outcomes given, and a number of the figures in the Income Statement do not match those in the Financial Report.
  • Financial Report 2015: No
    • There is no audit report.
    • The directors have decided that Steer, an organisation that received $4.76 m in revenue, including $2.42 m in gifts, operates in five (maybe eight) states, and appeals publicly for donations, has no users, either present or prospective, who rely on the financial statements to make decisions. This means that they can produce special purpose financial statements, statements that do not have to comply with all the Accounting Standards.
    • Two of the programs for donors are the leasing, at a peppercorn rental, of agricultural land and rental properties.
      • There is no split between the two types of properties.
      • There is no identification of these leases as either operating or finance.
      • There is no policy note on accounting for the rental payment – is it just the peppercorn amount?
    • Another of the programs is ‘Livestock and wool’. This program results in Steer taking ownership, either for no consideration or some, presumably nominal, consideration, of livestock.
      • These livestock are not included in the accounts. Steer says that the geographical location and diversity of these assets mean that valuation is not worth the effort. However, while this may make valuation subsequent to purchase difficult, it does not preclude valuation at the time of acquisition. The value, and if not the value then the cost, would be known at that time.
        • Even if it is still decided not enter figures for the livestock holding, some indication of the type and number of animals would allow at least a rough estimate by a reader.

What financial situation was shown by that Report?

  • Last year’s surplus of 7% of revenue was increased to 19% this year, largely due to an increase in ‘Gifts’.
  • Due to the practice of only seeking at call loans, their working capital is negative (that is, current (short-term) liabilities slightly exceed current (shot-term) assets.) There is no consequential comment on the going concern assumption.
  • No obvious concerns about the longer term structure.

What did the auditor say about the last financial statements?

  • NA. (No audit report.)

If a charity, is their information on the ACNC Register complete?

  • Apart from blanks under ‘Phone’ and ‘Website’, yes.

What choices do you have in how your donation is used?

  • They have six programs:
    • You make an interest-free loan to them.
    • Your family or discretionary trusts makes a distribution to them
    • You rent your investment property to them for $1 p.a.
    • You either give or sell your livestock to them. (They pay you to raise it.)
    • You lease your farm land to Steer at a peppercorn rental. It is then share farmed.
    • ‘Bequests’

Who are the people controlling the organisation?

  • The five men shown here include three of the four directors.
    • Although Terence Crook is included in the list on the ACNC Register, he is not a responsible person.

To whom are they accountable?

  • As they claim on the website, they are, apart from being accountable to the ACNC, accountable as a Member of Missions Interlink.
    • For one opinion on the strength of this accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review, they did not respond.

 

 

The Christian & Missionary Alliance of Australia Inc: mini charity review

Mini charity review of The Christian & Missionary Alliance of Australia Inc (CMAA) as an organisation that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is CMAA registered?

  • As a charity, yes.
  • Other registrations:
    • As an ACT incorporated association (A 02382).
    • Not registered for fundraising in any of the seven states that have a fundraising licence regime. This includes the six states in which CMAA operates.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.
    • If its operations interstate include ‘carrying on business’, then it doesn’t have the required registration (an ARBN).

What do they do?

  • CMAA is a Christian denomination.
  • This is the list of their ministries:
    • ‘Our Australian Work’: churches, youth events and training, and The Alliance College of Australia.
      • The College is a separate charity.
    • ‘Our International Work’: short-term mission trips, missionary conventions, and ‘international workers’.

Do they share the Gospel?

  • Looking at the ministries, one would presume so.

What impact are they making?

  • Nothing found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • As is often the case, this is not easy to tell[1]. If it is represented only by the item ‘Administration’, then it is 32%. If the object of costing is set lower than ‘Overseas missions’, ‘Australian ministries’, and ‘Leadership training’, then the figure is likely much higher.

Can you get a tax deduction?

  • No

Is their online giving secure?

  • There is no comment about security on the first two pages in the giving process.

Is their reporting up-to-date?

  • Yes (lodged three and a half months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now nearly 11 months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Not quite. There are no outcomes given, and a number of the figures in the Income Statement do not match those in the Financial Report.
  • Financial Report 2015: Doubtful.
    • From information on the ACNC Register, it appears that CMAA controls at least three other entities, Alliance College of Australia, The Christian Missionary Alliance Development Fund, and The Christian And Missionary Alliance of Australasia Property Trust, yet there is no mention of them in the Financial Report.
    • The directors have decided that CMAA, an organisation that receives over a million dollars in donations, operates in six states, and appeals publicly for donations, has no users, either present or prospective, who rely on the financial statements to make decisions. This means that they can produce special purpose financial statements, statements that do not have to comply with all the Accounting Standards.

What financial situation was shown by that Report?

  • Ignoring the fact that it is likely that a quite different picture would be shown if CMAA had included the entities that it controls (see the last question above):
    • The ‘Cash and cash equivalents’ balance represents 8 months of revenue.
    • Current (short-term) liabilities are well covered by current assets (even allowing for the fact that the ‘Finance loans’ and ‘Personal loans’ are not actually all due beyond 12 months).
    • 55% of the equity is represented by a fleet of motor vehicles.

What did the auditor say about the last financial statements?

  • He gave a ‘clean’ opinion. To take the right amount of comfort for this finding, please read here and here.
    • This opinion implicitly includes his agreement with the decision not to consolidate the three charities that CMAA controls, and the decision to produce special purpose financial statements.

If a charity, is their information on the ACNC Register complete?

  • Apart from blanks under ‘Phone’ and ‘Website’, yes.

What choices do you have in how your donation is used?

  • ‘Fiji Cyclone’, ‘Great Commission Fund’, and ‘IMPACT Sydney’.

Who are the people controlling the organisation?

  • Not shown on the website.
  • See under ‘Responsible Persons’ here.

To whom are CMAA accountable?

  • Although they do not mention it on their website, they are, apart from the ACNC, a Member of Missions Interlink.
    • For one opinion on the strength of this accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review, this response was received from the position of ‘Administrator’:
    • Thank you for your review. We do not agree with all of your observations e.g. we are a denominational head office, therefore administration is a major function; and we preach the Gospel as noted in our Annual Information Statement etc. However, we do not wish to enter into a detailed justification of each point.
      • Reviewer comment: (1) There is insufficient information in the accounts to isolate the cost of delivering administration versus their direct charitable work; (2) There is nothing the AIS 2015 to say that CMAA shares the Gospel.

 

 

  1. See the first question on the ACNC’s FAQs on ‘Charities and administration costs’.

YWAM Canberra: mini charity review for donors

Mini charity review of Youth With A Mission Canberra Incorporated (YWAMC)[1] as an organisation that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is YYAMC registered?

  • As a charity, yes.
  • Other registrations:
    • As an ACT incorporated association (A00414).
    • Not registered for fundraising in any of the seven states that have a fundraising licence regime. This includes the state in which they operate.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • There are nine things under the main menu item ‘Ministry and Service’.
    • Canberra 435 conducts ‘local outreach ministries’.
    • Bible Ministry has a number of Bible courses for Christians, and one for non-believers.
    • Three say ‘Information coming soon’.
    • One is blank.
    • Two say that two other YWAM entities are housed at YWAMC: Australian Mercy and the Asia and Pacific Field Office.
    • One is a partnership between a local church and YWAMC to be the Canberra arm of Chain Reaction[2].

Do they share the Gospel?

  • From the description of some of the ministries in the section above, yes.
  • Sharing the Gospel is not explicitly included in the its objects (in the constitution).

What impact are they having?

  • Nothing found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • The financial information on the ACNC Register is very out-of-date. (See three questions below.)

Can you get a tax deduction?

  • Yes, for a donation to itself and also to two funds that it operates:
    • Youth With A Mission Canberra Incorporated Building Fund Account, and
    • Youth With A Mission Inc Sacred Heart School Building and Maintenance.

Is their online giving secure?

  • Westpac’s portal is used, so yes.

Is their reporting up-to-date?

  • No.
    • It is so behind that the ACNC, after a generous period of grace, has given them a ‘red mark’ for their AIS 2014. And the AIS 2015 is due at the end of September.

Does their reporting comply with the regulator’s requirements?

  • They have not reported since the AIS 2013.

What financial situation was shown by that Report?

  • NA. See the previous question.

What did the auditor say about the last financial statements?

  • NA. See two questions back.

If a charity, is their information on the ACNC Register complete?

  • No.
    • See three questions back.
    • Plus ‘Other Name(s)’, ‘Phone’ and ‘Website’ are blank.

What choices do you have in how your donation is used?

  • This is the list on the website:
    • Payments of School Fees
    • Payments of Staff Fees and other Invoiced amounts
    • Donations to YWAM Canberra Staff
    • General Donations to the ministry of YWAM Canberra
    • Donations to YWAM Canberra Building Fund (these donations are tax deductable)(sic)
    • Donations to Australian Mercy Projects (some of these donations are tax deductable) (sic)

Who are the people controlling the organisation?

  • They are not shown on the website.
  • The ACNC Register says that there are two directors, both Kevin Clark.
  • Their constitution requires a minimum of three people.
  • The committee is accountable to the members of the company.

To whom are YSC accountable?

  • Not claimed on the website, but they are members of Missions Interlink.
    • For one opinion on the strength of this accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review… they did not respond.

 

 

  1. The name that they use for themselves, YWAM Canberra, is not a registered business name.
  2. Which is an unincorporated entity that is an unregistered charity.

YWAM Southlands Melbourne: mini charity review for donors

 Mini charity review of Youth With A Mission Melb Inc (YWAMM)[1] as an organisation that seeks donations[2]. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is YWAMM registered?

  • As a charity, yes.
  • Other registrations:
    • As a Victorian incorporated association (A0005653U).
    • Not registered for fundraising in any of the seven states that have a fundraising licence regime. This includes the state in which they operate.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • No description found on the website.
  • This is the description of their activities in the AIS 2014:
    • By running religious training courses that get the students involved with local, national and inter national (sic) community service projects for all our staff.

Do they share the Gospel?

  • Sharing the Gospel is not explicitly included in the its objects (in the constitution).

What impact are they having?

  • Nothing found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • The expenses are not classified in a way that allows this calculation.

Can you get a tax deduction?

  • Not to YWAMM, but to the Youth With A Mission Melb Inc Building and Maintenance Fund.
    • This Fund is one of the donation options on the website.
    • It is not mentioned in the Financial Report 2014.

Is their online giving secure?

  • PayPal is used, so yes.

Is their reporting up-to-date?

  • Yes (five months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now nearly 17 months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Not quite.
    • Outcomes missing.
    • Donations are not shown.
    • The wrong type of financial statements are specified.
  • Financial Report 2015: No
    • There is no audit report.
    • The Committee members’ declaration is unsigned.

What financial situation was shown by that Report?

  • No obvious concerns.

What did the auditor say about the last financial statements?

  • NA. See two questions back.

If a charity, is their information on the ACNC Register complete?

  • Yes.

What choices do you have in how your donation is used?

  • General Donation’, ‘School Building & Maintenance Fund’, ‘School Fees’, ‘Seminar/Outreach’, ‘Staff Donation/Payment’, and ‘Other’.

Who are the people controlling the organisation?

  • They are not shown on the website.
  • The ACNC Register says that there are four directors (which is the minimum required by the constitution):
    • Stephen Aherne
    • Jade Baravilila
    • Fay Collins
    • Nicholas Matthews
  • The committee is accountable to the members of the company.

To whom are YWAMM accountable?

  • Not claimed on the website, but they are members of Missions Interlink.
    • For one opinion on the strength of this accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review, they did not respond.

 

 

  1. This name is the one on the ACNC Register. The asic.gov.au registration has ‘(Melbourne)’ instead. The name in the title is the name they use on the internet. It is not a registered business name.
  2. Via an unregistered group called YWAM Southlands; their website is the destination for the address www.ywammelbourne.org.

YWAM Sunshine Coast: mini charity review for donors

Mini charity review of Youth With A Mission Sunshine Coast Inc (YSC)[1] as an organisation that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is YSC registered?

  • As a charity, yes.
  • Other registrations:
    • As a Queensland incorporated association (IA28315).
    • Not registered for fundraising in any of the seven states that have a fundraising licence regime. This includes the state in which they operate.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • They conduct ‘DTS’, ‘SBS’, and ‘Titus’ courses for Christians (see the main menu), and have various ‘ministries’ to non-believers.

Do they share the Gospel?

  • Sharing the Gospel is not explicitly included in its objects (in the constitution).
  • Their description of some of their ministries suggests that in at least those ministries it is something they do.

What impact are they having?

  • Nothing found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • The Profit & Loss that has been submitted to the ACNC does not include a complete listing of the expenses, so no calculation is possible.

Can you get a tax deduction?

  • No.

Is their online giving secure?

  • Westpac’s portal is used, so yes.
  • See the Security Policy at the bottom of the giving page.

Is their reporting up-to-date?

  • Yes (nine months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now over 16 months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: No.
    • Outcomes missing.
    • The last section is blank.
    • The financial statement figures don’t match the financial statements.
    • The wrong type of financial statements are specified.
  • Financial Report 2015: No
    • Nothing that is required is submitted. There is only one page, an incomplete Profit & Loss in a long out-of-date format.

What financial situation was shown by that Report?

  • NA. See the previous question.

What did the auditor say about the last financial statements?

  • NA. See two questions back.

If a charity, is their information on the ACNC Register complete?

  • Not quite. ‘Phone’ and ‘Website’ are blank.
  • Not incomplete, but incorrect: the year end is 30 April, not 30 June.

What choices do you have in how your donation is used?

  • None.

Who are the people controlling the organisation?

  • They are not shown on the website.
  • The ACNC Register says that there are four directors (which is one more than the minimum required by the constitution):
    • Patricia Hensser
    • Robert Hensser
    • John-Daniel Faull
    • Keri Schaber
  • The committee is accountable to the members of the company.

To whom are YSC accountable?

  • Not claimed on the website, but they are members of Missions Interlink.
    • For one opinion on the strength of this accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review, they did not respond.

 

 

  1. The names that they use for themselves, YWAM Waves and YWAM Sunshine Coast, are not registered business names.

Wesleyan World Mission: mini charity review for donors

Mini charity review of Wesleyan World Mission (WWM), an entity that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is WWM registered?

  • The charity regulator, in its factsheet Making sure your donation gets to where it needs to’, a factsheet that has ‘Safe giving’ in its hyperlink, says that
    • If the charity is listed on the ACNC Register you can be sure that there is a properly registered charity of that name. However, as registration is voluntary, not all charities will be on our register. Organisations that are seeking donations should also be checked with your state or territory fundraising regulator available here – see the contact list of state and territory regulators below.
  • WWM is not registered as a charity.
    • See here for what that means.
  • WWM is not licensed to fundraise in any of the seven states that have a licensing regime.
    • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.
  • Should you wish to continue with your giving anyway, you should know that
    • WWM is not registered as a ‘business’ in its own right, i.e. the holder of an ABN.
      • See here for what this means.
    • It is not registered as an incorporated body (company, association, etc).
    • Its name is not a registered business name.
      • See here for what this means.
  • A Google search on the name leads to a website for WWM. In smaller print under the top gallery of pictures we learn that WWM is The Missions Arm of the Wesleyan Methodist Church of Australia (WMCA). So we ask the ACNC’s questions, above, of WMCA:
    • They are registered as a charity.
    • WMCA is not a registered fundraiser in any of the six states in which it operates that have a fundraising regime.
      • However, WMCA may argue that it is exempt in Queensland because they are a ‘religious order’, and in Victoria because they can marry people. Plus the law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do WWM do?

  • There is no description on the website.
  • From the main menu we know that they have a training centre in the Solomon Islands and that Australian Wesleyans serve overseas. (The Updates appear to be about more than just Australian activities.)

Do they share the Gospel?

  • None of the five projects on the giving page include this.

What impact are they having?

  • There is no indication that they are assessing their impact. (I searched for ‘outcomes’ too.)

What do they spend outside the costs directly incurred in delivering the above impact, that is, administration?

  • No financial statements for WWM are available.
    • Nor are the financial statements of WMCA available on the ACNC Register. This is because they are exempt due to being a ‘Basic Religious Charity’.

Can you get a tax deduction?

  • On the website: ‘Gifts are administered by the Wesleyan Methodist Church of Australia and are not tax deductible.’

Is their online giving secure?

  • PayPal is used, so yes.

What choices do you have in how your donation is used?

  • “SRI Lanka Flood Appeal’, ‘Support Noro Building Project’, ‘Support David Collins’, ‘Support the Floyds’, ‘Jeff Shelly (sic) Davies’, ‘General Gift’.

Is their reporting up-to-date?

  • They are not registered anywhere, so NA.

Does their reporting comply with the regulator’s requirements?

  • No regulator, so NA.

What financial situation was shown in that Report?

  • WWM do not publish financial statements. Nor are WMCA’s financial statements offered on their website.

What did the auditor say about the last financial statements?

  • No audit, so NA.

If a charity, is their information on the ACNC Register complete?

  • Not a registered charity, so NA.

Who are the people controlling the organisation?

  • No information on the WWM website.
  • As they are a mission of WMCA, presumably it is the people listed as responsible persons of WMCA on the ACNC Register:
    • Jeffrey Adams
    • Peter Dobson
    • Rosemary Richardson
    • Rex Rigby
    • Douglas Ring

To whom is PWMC accountable?

  • Although it is mentioned on neither website, WWM is accountable because of their membership of Missions Interlink.
      • For one opinion on the strength of this accountability, see the section Activities in this review.

Is it responsive to feedback?

  • When sent a draft of this review, they did not respond.

 

 

YWAM Gold Coast: mini charity review for donors (and others)

Mini charity review of Youth With A Mission Gold Coast Inc (YGC)[1] as an organisation that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is YGC registered?

  • As a charity, yes.
  • Other registrations:
    • As a Queensland incorporated association (IA36004).
    • Not registered for fundraising in any of the seven states that have a fundraising licence regime. This includes the two states in which they operate.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • They conduct ‘DTS’ and other schools for Christians (see the main menu), and have various ministries to non-believers.

Do they share the Gospel?

  • Sharing the Gospel is not explicitly included in the its objects (in the constitution). Their description of some of their ministries suggests that the Gospel is shared, but again these are substantially about good deeds.

What impact are they having?

  • Nothing found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • The classification of expenses does not allow a split between direct and indirect – however ‘direct’ is defined.

Can you get a tax deduction?

  • According to YGC’s Government ABN record, yes, both to YGC itself and to its fund, Youth With A Mission Gold Coast Inc Trust.
    • Not according to YGC though. They say that tax deductible donations are only available for donations ‘to YWAM Gold Coast through our Building Fund
    • This is the only reference to the Trust or this fund on the website or in the Financial Report.

Is their online giving secure?

  • PayPal is used, so yes.
  • See the Security Policy at the bottom of the giving page.

Is their reporting up-to-date?

  • Yes (four months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now over 16 months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Except for the absence of outcomes, yes[2].
  • Financial Report 2015: No
    • Two of the four required financial statements are missing.
    • Even though the auditor’s report says that the Notes to the accounts were audited, no Notes are included.
    • Even though the auditor has issued his report, there is no Directors’ Declaration (or similar).
    • The Detailed Profit and Loss Statement uses a long out-of-date format.

What financial situation was shown by that Report?

  • 2013’s surplus of 6% of revenue, has been turned into a deficit that is 13% of revenue.
  • No obvious concerns with either short-term or long-term financial structure.

What did the auditor say about the last financial statements?

  • He gave a ‘clean’ opinion. To take the right amount of comfort for this finding, please read here and here.
    • But note that he approved of the Financial Report in its deficient state (see above).

If a charity, is their information on the ACNC Register complete?

  • No, only two ‘responsible persons’ are shown.
  • Less important: the website address is missing.
  • Not incomplete, but incorrect: the year end is 30 April, not 30 June.

What choices do you have in how your donation is used?

  • ‘School fees’, ‘Donations’ and ‘Staff fees’.

Who are the people controlling the organisation?

  • They are not shown on the website.
  • There are only two shown on the ACNC Register:
    • Dave Bartsch
    • Darcy McCaslin
  • The constitution requires a minimum of three.
  • The committee is accountable to the members of the company.

To whom are YGC accountable?

  • Not claimed on the website, but they are members of Missions Interlink.
    • For one opinion on the strength of this accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review, they did not respond.

 

 

  1. The name by which they are commonly known, YWAM Gold Coast, is not a registered business name.
  2. I think that they have made a mistake in reporting 28 employees – ‘Employee expenses’ are zero.

YWAM Medical Ships – Australia Ltd: mini charity review for donors

Mini charity review of Ywam Medical Ships – Australia Ltd (YMS) as an organisation that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is YMS registered?

  • As a charity, yes.
  • Other registrations:
    • As a public company, a company limited by guarantee.
    • Only operates in Queensland but no fundraising licence there. Or, with the exception of Tasmania, in any of the other five states that have a licensing regime.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • Generally, from the website.
  • More specifically, from the Annual Information Statement (AIS) 2015:
    • YWAM MSA is actively developing communities by addressing the health care and training needs in Papua New Guinea (PNG) alongside the priorities and vision of the PNG National Health Plan, PNG National Department of Education and Australia and PNG’s commitment to the Millennium Development Goals. YWAM MSA is implementing programs with its Medical Ship and land-based teams in rural PNG communities in association with key stakeholders and partners….
  • For the detail of what was delivered under these programs, see the very good coverage in the Annual Report.

Do they share the Gospel?

  • Not according to information on the website, or in the Annual Report.
    • Which is consistent with ‘Advancing religion’ only being one of four Entity Subtypes on the ACNC Register, YMS’s objects (in the constitution), and its funding by the Australian Government.

What impact are they making?

  • YMS claim, in the Annual Report [page 3], that
    • Every dollar given to YWAM Medical Ships will produce a 300% return on investment, which means more lives helped.
      • No evidence found for this statistic.
  • Except for possibly the above claim, no systematic evidence of impact was found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • If you define direct costs as ‘the field’, then YMS say that the figure is 12%.
  • Apart from not knowing the definition of ‘field’ in YMS, the expenses are not classified so as to allow a split between direct and indirect costs.

Can you get a tax deduction?

  • Yes (see the last section in the ABN record).
    • But not, according to the donation page, for ‘outreach fees’.
      • There is no explanation for this exception.

Is their online giving secure?

  • Eway is used, so yes.

Is their reporting up-to-date?

  • Yes (but lodged a month late, seven and a half months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now over eight months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Except for the absence of outcomes, yes.
  • Financial Report 2015: No
    • There is no audit report.
    • YMS has a ship that cost $9.1 m plus the cost of the subsequent fit out as a hospital, yet there is no ship in the Statement of Financial Position.
      • Note 18 in the Notes to the Financial Statements says that the ship ‘is recorded as an asset in the books of YWAM PNG Ship Ltd’, but the only explanation is that the ship was purchased by YMS ‘on behalf of YWAM PNG Ship Ltd.’
    • The only asset relating to the ship is an intangible asset called ‘Right to Use Agreement – YWAM PNG Ship Ltd’ for $3 m.
      • There is no mention of this intangible in the policy Note on intangibles, nor is the valuation basis identified.
    • There is a loan to Suncorp for $2.41 m, presumably against the ship.
      • The terms of this loan are not disclosed.
    • There is also a liability of $3.21 m for ‘funds held on Trust’, described in Note 18 as ‘the donations that were received during the period up to the date of the purchase’.
      • There is no explanation of the relationship of this liability to the either the assets in each company’s books, or the loan.
      • Only $1.10 m of financial assets are held by YMS, well short of the funds held in trust.
    • There is no explanation why, if ‘All of YWAM MSA’s staff, including senior project managers, are full-time volunteers’, YMS
      • has, according to their AIS 2015, three casual employees, and
      • incurred $2.23 m ‘Employee benefits expense’.
    • The ‘Basis of preparation’ section in Note 1 first says that ‘general purpose financial statements have been prepared’, but contradicts this three paragraphs later by saying that the Report is ‘a special purpose financial report’.
    • The ‘Related Party Transactions’ Note (number 12), does not mention the dealings (see above) with YWAM PNG Ship Ltd.
    • It appears from Note 12 that $400K was donated to YWAM Townsville. There is no explanation of this item.
    • YWAM Townsville is an incorporated association with five directors, yet YMS says, without explanation, that it is ‘controlled by a [YMS] director and his wife’ (presumably Jared and Rebekah Hoover).
    • YMS owns the business name YWAM Medical Ships PNG. Is YWAM PNG Ship Ltd a subsidiary? The accounts do not disclose the relationship.

What financial situation was shown by that Report?

  • YMS recorded a deficit again – albeit reduced from $832 K to $144K.
  • They have a large working capital deficit (short-term assets less short-term liabilities). This threatens the going concern assumption.
  • The longer term financial structure is more sound.
  • The high level of liabilities means that equity ($311K ) is only 2.2 times last year’s deficit.

What did the auditor say about the last financial statements?

  • Although other documents in the Financial Report show that an audit was performed, the audit report has not been included.

If a charity, is their information on the ACNC Register complete?

  • With one minor omission – YWAM Medical Ships PNG under ‘Other Name(s) – yes.

What choices do you have in how your donation is used?

  • None.

Who are the people controlling the organisation?

  • The people shown when you roll down here.
    • Who are accountable to the members of the company.

To whom are YMS accountable?

  • Here’s their answer, a FAQ:
    • As a Company, YWAM MSA has a Board of Directors which is accountable to its members. YWAM is also a signatory on the World Relief Code and a member of Missions Interlink, and all medical volunteers carry PNG medical registration. There are a number of external accountability bodies as well, which cover our ship and medical operations. All services and findings are reported to the PNG Department of Health
      • Membership of Missions Interlink confirmed.
        • For one opinion on the strength of this accountability, see the section Activities in this review.
      • Missing: the ACNC
      • Incorrectly claimed in the footer of the website: a signatory to the ACFID Code of Conduct.

Are they responsive to feedback?

  • When sent a draft of this review, Jennifer Rentsch¹ sent this response:
    • ‘I have taken time to read through the mini review which you have undertaken on YWAM Medical Ships Australia. 

There are substantial errors in your report due to a lack of understanding of the supporting legal structures of the organisation. In that regard, we would welcome any donors to contact our office directly for any questions or information they may require.’ 

  • Having confirmed that I had described the legal structure of YMS correctly (a company limited by guarantee), and not being able to find any errors in the review, I asked Jennifer for her help. She did not respond.
    • I remain willing to correct any errors.

 

¹ Who was added to the list of responsible persons after the review.

YWAM Bryon Bay: mini charity review for donors

Mini charity review of Youth With A Mission Bryon Bay Incorporated (YBB)[1] as an organisation that seeks donations. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is YBB registered?

  • As a charity, yes.
  • Other registrations:
    • As a NSW incorporated association (INC9889230).
    • Not registered for fundraising in any of the seven states that have a fundraising licence regime.
      • The law in this area is not straightforward – is an internet invitation ‘fundraising’ for instance? – and advice varies, so check with the charity before drawing any conclusions.

What do they do?

  • They conduct ‘DTS’ schools, for Christians, and have various ‘ministries’ to non-believers. See the footer on the website.

Do they share the Gospel?

  • Yes.

What impact are they having?

  • One report of ‘healings’ on the website, but nothing else found on outcomes.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • The classification of expenses does not allow a split between direct and indirect – however ‘direct’ is defined.

Can you get a tax deduction?

  • Not to YBB itself, but to the Youth With A Mission Byron Bay Building and Maintenance Fund, yes.
    • There is no mention of this fund on the website or in the Financial Report.

Is their online giving secure?

  • PayPal is used, so yes.

Is their reporting up-to-date?

  • Yes (six months after their year-end).
    • But if you are considering a large donation, I would ask for more up-to-date financial information – the accounts are for a year end that is now over 16 months ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Except for the absence of outcomes, yes.
  • Financial Report 2015: No
    • There is no audit report.
    • Two of the four required financial statements are missing.
    • The Directors’ Declaration is not made by the ‘responsible persons’ as required by YBB’s enabling legislation, but by ‘the director’ (most likely the male of the two ‘base directors’).
    • The Directors’ Declaration is unsigned.
    • The Detailed Profit and Loss Statement uses a long out-of-date format.
    • Many of the usual Notes are missing.

What financial situation was shown by that Report?

  • 2013’s small deficit has been turned into a surplus that is 26% of revenue.
  • No obvious concerns with either short-term or long-term financial structure.

What did the auditor say about the last financial statements?

  • There is no auditor’s report included. In fact, there is nothing in the Financial Report to suggest that an audit was performed.

If a charity, is their information on the ACNC Register complete?

  • With the exception of no phone number or website, yes.

What choices do you have in how your donation is used?

  • None for a one-off payment; a name of a staff member or a student can be specified for a recurring payment.

Who are the people controlling the organisation?

  • They are not shown on the website, but here they are from the ACNC Register:
    • Steven Clark
    • Susan Clark
    • Melody Mims
    • Keven Stickl
    • Tiffany Stickly
  • These people are accountable to the members of the company.

To whom are YBB accountable?

  • Not claimed on the website, but they are members of Missions Interlink.
    • For one opinion on the strength of this accountability, see the section Activities in this review.

Are they responsive to feedback?

  • When sent a draft of this review they did not respond.

 

 

  1. The name by which they are commonly known, YWAM Byron Bay, is not a registered business name.