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Archived: Love International Limited: mini-charity review

Care:  At least some of the information about this charity is no longer current.  Use the ‘Search charity names’ box to see if there is a later review.  If the latest review has a message like this, you are welcome to make your case for an updated review via email to ted@businessbythebook.com.au.

Mini-review of Love International Limited (LI) as an organisation that (a) seeks donations online, and (b) is a member of Missions Interlink, an organisation that, among other things, gives members income tax exemption even though they do not meet the “in Australia” test and do not have deductible gift recipient status. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

See here for last year’s review.

Is it responsive to feedback?

  • When sent a draft of this review, on 21 June 2017, they…did not respond.

Is LI registered?

  • As a charity, yes.
  • Other registrations:
    • As a public company, a company limited by guarantee.
    • LI does not have the necessary provisions in its Articles of Association to allow it to omit ‘Ltd/Limited’ at the end of its name.
      • Their website suggests that maybe they are not always complying with this.
    • LI operates – according to the ACNC Register – only in Queensland. It has a fundraising licence there.
      • The extent to which, after exemptions, it is required to have one in the other six states that have a licensing regime depends on whether those states interpret LI’s request for money on its website as fundraising.

What do they do?

  • See here on the website.
  • This ‘News’ is more specific and later than what is given in the Activities section in the Annual Information Statement (AIS) 2016.

Do they share the Gospel?

  • No information found.
    • The sixth and seventh (of eight) ‘principal objects’ in the Memorandum of Association (part of the ‘Governing document’ on the ACNC Register), are about advancing the Gospel.

What impact are they having?

  • Nothing found.

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

  • LI claims that
    • …100% of your donation will go to the persons or project concerned.  We do not use your donation to fund administrative costs.  Everything is done on a voluntary basis…
    • How does this fit with the fact non-gift revenue is less than ‘Other expenses/payments’? That ‘Grants and donations made…’ are not 100% of donations and bequests received? And that ‘Grants and donations made…’ are significantly less than gifts received?

Can you get a tax deduction?

  • No

Is their online giving secure?

  • NA

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

  • None

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 nearly a year ago.

Does their reporting comply with the regulator’s requirements?

  • AIS 2016: Almost – no outcomes are reported.
  • Financial Report 2016: Yes
    • Its small size means that LI is not required to submit a financial report to the ACNC.
    • LI declares its membership of Missions Interlink (confirmed here):
      • Love International is a member of Missions Interlink, a prominent and well respected organisation in Australia representing colleges, aid and missionary organisations.
      • This membership requires LI to ‘have available for its members and supporters a clear and appropriate financial statement which has been approved by its auditor[iii]. Last year I asked for this statement but didn’t get a reply. I didn’t bother this year.

What financial situation was shown in that Report?

  • NA
    • The AIS 2016 shows no liabilities.

What did the auditor say about the last financial statements?

  • NA

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

  • Yes
    • ‘Phone’ and ‘Website’ are blank, but neither are compulsory.

Who are the people controlling the organisation?

  • Not shown on the website.
  • These people on the ACNC Register (under ‘Responsible persons’):
    • Tracey Jones
    • Donald Stewart
    • Olivia Stewart
    • Unless the members have, under clause 34 of the Articles of Association changed the composition of the board, it is (still) two members short.
    • Given that Donald and Olivia appear to be a couple, it is questionable wisdom to have a couple as directors of a charity that seeks public money when there are only three directors in total.

To whom is LI accountable?