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Second Wind Network: mini-charity review

Charity registration 'voluntarily revoked', effective 1 July 2017.  No ABN at 19 August 2021.

Mini-review of Second Wind Network (SW), 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.

See here for last year’s review.

Is it responsive to feedback?

  • When sent a draft of this review, on 19 June, they…did not respond.

Is SW registered?

  • As a charity, yes.
  • SW is an unincorporated entity.
  • It is not registered for GST, so its gross income should be less than $150K.
  • It has its name registered as a business name.
  • It operates (per the ACNC Register) in Queensland. It does not appear to fundraise, so needs no fundraising licences.

What do they do?

  • See here.
  • SW were looking for new ‘National Directors’ from at least early 2014. I don’t think they found them.
  • What they did in 2016 (from the Annual Information Statement (AIS) 2016):
    • Conducted an elective seminar at a church Missions expo to promote the Second Wind concept. Continued to maintain the website as a portal for enquirers looking for opportunities in mission.
  • The ‘portal’, the Mission Matching Service they established, was handed over to Missions Interlink last year.

Do they share the Gospel?

  • No.
  • Although the ‘primary objects’ in the constitution make no mention of Christianity, let alone spreading the Gospel, the ‘primary requirement’ for new board members does:
    • ‘members will have a passionate heart for God and world mission and a belief that people in their 40s and upwards have a significant contribution to make to the completion of the Great Commission [Constitution, clause 3.2].

What impact are they having?

  • No information found.

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

  • The financial information in the AIS 2016 does not allow this calculation. (But minimal trade means that the question is largely academic.)

Can you get a tax deduction?

  • No

Is their online giving secure?

  • NA (SW no longer calls for donations on its website.)

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

  • NA

Is their reporting up-to-date?

  • Yes (four months after their year-end).

Does their reporting comply with the regulator’s requirements?

  • AIS 2016: Almost – no outcomes are reported
  • Financial Report 2016: NA
    • As a ‘Small’ charity, SW does not have to lodge a Financial Report.
    • SW could have voluntarily lodged their report with the ACNC, but they chose not to.
    • There is no ‘financial statement’ on the website.
      • As a member of Missions Interlink, SW must ‘have available for its members and supporters a clear and appropriate financial statement which has been approved by its auditor [Standards Statement, 4.1].

What financial situation was shown in that Report?

  • NA
    • In the AIS 2016: $150 revenue, $2,130 expenses, $4,768 assets (no liabilities).

What did the auditor say about the last financial statements?

  • NA

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

  • Almost – their business name is missing.
  • “Phone” and “Website” are blank, but neither are compulsory.

Who are the people controlling the organisation?

  • Not shown on the website.
  • Per the ACNC Register (‘Responsible persons’):

To whom is SW accountable?

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