Archived: Reach Beyond: mini-review for donors

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

Is Reach Beyond registered?

• Yes, as a charity.
• Also as a public company (limited by guarantee).
• Operating in all seven states that have a fundraising licensing regime, but not licensed in any of them. (They seek donations on the internet, so this may be another reason for a licence.)

What do they do?

• ‘Since 2003 Reach Beyond (Australia) formerly HCJB Australia has been transmitting from far North West Australia to the Asia Pacific region through short wave radio and today broadcasts programs for 9 hours a day in 29 languages, including 17 South Asia languages [Who we are].
• ‘To serve with global partners as the voice and hands of Jesus. Transforming individuals and communities, not only through dynamic media but also healthcare and community development’ [Our Mission].

Do they share the Gospel?

• Yes. (Listen to a sample of the programs here^[1].)

What impact are they making?

• A search on ‘impact’ on the website produces seven hits. Only one describes an impact of the work, and that is about one person. Nothing for ‘outcomes’.
• There is nothing relevant in the newsletters issued since July 2015 (March 2016 was partly unreadable.)

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

• There is insufficient information disclosed in the last accounts to even estimate this.

Can you get a tax deduction?

• No.

Is their online giving secure?

• PayPal is used, so yes.

Is their reporting up-to-date?

• Yes.
  • 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 2015: Except for the absence of outcomes, yes.
• Financial Report 2015: Questionable.
  • The directors’ decision (with the auditor’s agreement) to produce the type of financial statements that don’t comply with all the Accounting Standards is questionable.
    • At least 77%^[2] of revenue is from donations, and from the picture painted by the Register, combined with the website, there are many donors, and they are spread far and wide. And then there are the prospective donors envisaged by the public request for money. Do the directors realise that they are saying that any of these donors, both present and prospective, can request Reach Beyond to tailor a financial report to suit their particular needs?

What was the financial situation shown by that Report?

• Working capital – the excess of current (short-term) assets over current (short-term) liabilities – is negative. Superficially it appears that ‘Trade and other payables’ (creditors) has increased at the expense of the loan repayment. Cash may be at a premium.
• The longer term financial structure appears sound^[3].

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 approved the decision to issue the lower standard financial statements.

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

• Yes.

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

• Although not supported by information elsewhere on the website, a message on the Donate page implies that you do:
  • To allocate your gift, when you reach the review donation page, please leave us a message.

Who are the people controlling the organisation?

• These people^[4]. (Who answer to the members.)

To whom is Reach Beyond accountable?

• Apart from the ACNC, it is a Member of Missions Interlink.
  • This membership is put forward by Reach Beyond to support you giving to them.
  • About the accountability this provides: see the section Activities in this review.

Are they responsive to feedback?

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

1. Evangelism is required by the first object in the constitution: ‘to proclaim the gospel of Jesus Christ, by the making and broadcasting of programs by radio, other communicating technologies or other mean’. ↑
2. The revenue items ‘Receipts from Kununurra’ $126K and ‘Share the Cost Programs’ $44K may include some donations. ↑
3. There is some confusion in the Notes about what items have been revalued, and the valuation mentioned is well out-of-date. ↑
4. I assume that John Wilson on the Register is the same person as Ian Wilson here. ↑