Archived: CRC Churches International Australia Inc: mini charity review for donors

Mini review of CRC Churches International Australia Incorporated (CRC) as an organisation that seeks donations^[1] and is, under its old name (see below), a member of Missions Interlink. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

Is CRC registered?

• As a charity, no. At least not in that name. There is a registered charity called Christian Revival Crusade National Council (CRCNC), and according to the CRC website, The Christian Revival Crusade is the former name of CRC.
  • CRCNC has an ABN – otherwise no charity registration – but despite that record showing that CRCNC is an ‘Other Incorporated Entity’, no incorporation could be found in that name.
  • There is however a South Australian incorporated association (number A1283) in CRC’s current name.
  • It appears therefore that both the charity record and the ABN record are in the old, and therefore wrong, name.
• Other registrations:
  • CRCNC operates – according to the ACNC Register – throughout Australia. It is not registered to fundraise in any of the seven states that have a licensing regime.
    • The law in this area is not straightforward and advice varies, so check with the charity before drawing any conclusions.
  • If it’s ‘carrying on business’ interstate, as it appears to be, then it doesn’t have the required registration (an ARBN).

What do they do?

• ‘About’ on the website says that
  • CRC Churches International, previously known as The Christian Revival Crusade, is an established pentecostal denomination that started in Australia, has expanded throughout the Asia Pacific, and now encompasses a global vision.
• More specifically, these are its ‘departments’:
  • ‘Evangelism’
  • ‘Missions’
    • This department has its own website, and although it trades under the name CRC Missions International, this is not a registered business name.
  • ‘Training’
    • This department is called CRC College of Ministry. This is a registered business name of CRC.
  • ‘Ministry to Youth’
  • ‘Ministry to Children’
  • ‘Church Planting’
• What they did in 2015 should be in the AIS 2015. However, that has CRC’s mission, not its activities.

Do they share the Gospel?

• Not themselves, but presumably their churches do.

What impact are they having?

• No information found.

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

• There is no single income statement for CRC lodged with the ACNC (see below), but if we define ‘direct’ as the two ‘Grants made’ items in the Income Statement in the AIS 2015, then administration is 28% of expenses.
  • ‘Employment expenses’ are 16% of total expenses.

Can you get a tax deduction?

• No

Is their online giving secure?

• NA (‘coming soon’)

Is their reporting up-to-date?

• Yes (lodged a little over five months after their year-end).
  • But if you are considering a large donation, I would ask for full accounts (see below), and that are more up-to-date than even those available on the website (see below).

Does their reporting comply with the regulator’s requirements?

• AIS 2015: No
  • Neither activities nor outcomes are given.
  • The section ‘Financial Information’ does not match the information in the Financial Report.
  • The ‘2015 Financial Report’ that has been attached does not include a financial report for CRC.
• Financial Report 2015: No
  • The Report includes three separate sets of financial statements where there should be just one:
    • Christian Revival Crusade National Council
    • CRC Missions International
    • CRC Training College (CRC College of Ministry)
  • Even if this were acceptable, all three sets are missing two of the four required financial statements, the Notes to the accounts, and a responsible persons’ declaration. Plus the audit report is either deficient or missing.

What financial situation was shown by that Report?

• NA (see immediately above).

What did the auditor say about the last financial statements?

• NA (see two questions above).
  • The auditor gives a qualified opinion on the first set of statements. Without saying why, he reports that he had to restrict his procedures for ‘voluntary revenue’ to the amounts that had been recorded. This means that the reader can have no confidence that all the money given to CRC made it into the bank account.

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

• Not quite: ‘Phone’ and ‘Website’ is blank.

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

• Missions, bequests and ‘Donation to Colombo Project’.

Who are the people controlling the organisation?

• Not shown on the website, but you can see who they have listed with the ACNC under ‘Responsible Persons’ here.

To whom are CRC accountable?

• Missions Interlink.
• They are also accountable to the ACNC.

Are they responsive to feedback?

• When sent a draft of this review, they… did not respond [amended from XXXX on 20.11.17].

1. Here, here, and one request in the shop. ↑