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Archived: Perth Bible College Inc: 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Care:  At least some of the information about this charity is no longer current.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 charity review of Perth Bible College Inc (PBC) as an organisation that invites you, on its website, to donate to it.

Is it responsive to feedback?

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

Is PBC registered?

  • As a charity, yes.
    • With a slight mistake in the name though – there are no brackets.
  • Other registrations:
    • As a WA incorporated association (A0390019Y).
      • The website is in the name Perth Bible College. It is likely they use this name elsewhere. They don’t have this name registered as a business name, so are contravening their enabling legislation.
    • PBC doesn’t have a fundraising licence in the state in which, per the ACNC Register, it operates[1].

What does PBC do?

Do they share the Gospel?

  • No – at least not to show who haven’t heard it.

What impact are they having?

  • No information found.
    • No outcomes given in the AIS 2015.

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

  • The expenses are not classified to allow this calculation; for instance, personnel costs are not classified by the function of the employee.

Can you get a tax deduction?

  • Yes

Is their online giving secure?

  • PayPal is used, so yes.

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

  • General College Donation’
  • ‘Library Donation’
  • ‘Student Scholarship Fund’
  • ‘International Mission Teams’

Is their reporting up-to-date?

  • Yes (six and a half months after year end, half a month late).

Does their reporting comply with the regulator’s requirements?

  • AIS 2015: Not quite. ‘Email address’ is blank, and no outcomes are reported.
  • Financial Report 2015: No
    • The ‘Going Concern’ Note does not explain what, if anything, is being done to overcome the fact that PBC is currently a loss-making operation.
    • There is no Statement of Changes in Equity
    • The Statement of Profit or Loss is incorrect:
      • No Other comprehensive income is shown.
      • ‘Assets written off’ have been excluded from expenses.
      • ‘Donations’ are not ‘Other Income’.
      • There is no calculation of ‘employee benefits expense’.
      • A major expense, ‘SCD Course Expenditure’, is unexplained.
      • Neither buildings nor the library are depreciated.
    • The directors do not say why the think that PBC is not a reporting entity.
    • The audit report is deficient (see below).
    • Neither the directors nor the auditor mention the ACNC Act.

What financial situation was shown in that Report?

  • A surplus of 6% of revenue was turned into a deficit of 10% of revenue.
  • ‘Personnel expenses’ were 67% of expenses.
  • Working capital (current assets less current liabilities) decreased from a positive 1.2 times to negative 0.7.
    • The amount owed to the Department of Education increased from $67K to $301K.
    • The negative working capital has been addressed by borrowing against the property.

What did the auditor say about the last financial statements?

  • He gave a ‘clean’ opinion[2].
    • However, he
      • Makes no comment on the fact, acknowledged by the directors, that PBC’s financial situation means that the validity of the going concern assumption is under question.
      • Allowed PBC to omit a Statement of Changes in Equity;
      • Agreed with the directors’ decision to produce the lower disclosure special purpose financial statements;
      • Excluded the Statement of Cash Flow from the scope of his audit.

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

  • No – ‘Email’, ‘Phone’ and ‘Website’ are blank.
  • There’s a country under ‘Where the Charity Operates’, but there should be four more: Kenya, South Sudan, Uganda, and Ethiopia.
  • The board (see Responsible Persons) is, compared to the constitution, one member short.

Who are the people controlling the organisation?

To whom is PBC accountable?

  • To Missions Interlink, because it’s an Associate member.
  • PBC is also accountable to the ACNC, and to the WA associations regulator.


  1. 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.
  2. To take the right amount of comfort from a ‘clean opinion’, please read here and here.