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Archived: Westminster Presbyterian Church Bullcreek 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Care:  At least some of the information about this charity is no longer current.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 Westminster Presbyterian Church Bullcreek Inc (WPCB).

Are they responsive to feedback?

  • If sent them a draft of this review. They did not answer when I asked them whether they intended to suggest corrections and submit comments.

Is WPCB registered?

  • Yes, as a charity.
  • WPCB is a Western Australian incorporated association (A0770077W).
  • Registered for GST.
  • No business names are held. It should therefore not be trading under the names WPC Bull Creek or Bull Creek WPC.
  • It likely does no fundraising, so the lack of fundraising licences is to be expected.

What does WPCB do?

  • The things that you would expect of an institutional ‘church’. See www.wpcbc.net.

Do they share the Gospel?

  • Yes

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?

  • If the impact they are seeking is what’s expressed in ‘Article III – Object’ in the constitution, the expenses are not classified to allow the calculation of a figure for ‘administration’.

Do they pay their board members?

  • This is not prohibited by their constitution.
  • The expenses are not disclosed sufficiently to check for such payments.

Can you get a tax deduction?

  • No

Is their online giving secure?

  • NA

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

  • General giving “Tithes & Offerings”
  • Missions & Apprenticeship Programme’

Is their reporting up-to-date?

  • Yes (in a relatively short time after their year-end, two months; but ten days later than last year).

Does their reporting comply with the regulator’s requirements?

  • AIS 2017: No
    • Three of the figures in the ‘Comprehensive Income Statement summary’ do not match those in the financial statements.
    • No outcomes are reported.
    • ‘WA incorporated association number is blank.
  • Financial Report 2017: No
    • With a professional staff of 13 and earning $1.22m in revenue, special purpose financial statements are not appropriate.
      • The elders do not explain why they made this decision.
    • The ‘Statement by Session’ does not meet ACNC requirements.
    • No ‘Other comprehensive income’ is disclosed.
    • There are several significant items under ‘Expenditure’ that are not explained.
    • All the cash did not come from ‘customers’.
    • The valuation basis of the non-current assets is not disclosed.
    • The distinction between ‘Land’ and ‘Church property’ is not explained.
    • Many of the liabilities, at least based on their name, do not meet the definition of a liability.
    • ‘Prepayments’ are an asset, not a liability.
    • The source of the ‘Borrowings’ is not disclosed.

What financial situation was shown in that Report?

  • The deficit as a percentage of revenue was still negative, but declined from 1% to 1/2%.
  • Employee expenses were 48% of expenses.
  • Current assets as a multiple of current liabilities declined from 2 to 1.7.
  • Holding property ensures that the long term financial structure is sound.

What did the auditor say about the last financial statements?

  • The auditor, Geoffrey Carslake, for Shreeve & Carslake, issued a ‘clean’ opinion.
  • Before you conclude on how much comfort you should take from this opinion, please
    • read on the meaning of ‘clean’ here and here, and
    • re-read the section ‘Financial Report 2017’. (To do the audit, Geoffrey had to be comfortable with the elders’ decision to not produce general purpose financial statements.)

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

  • Not quite – ‘Who the Charity Benefits’ is blank.

Where were your (net) donations sent?

  • The AIS 2017 shows that ‘Grants and donations made for use in Australia’ totalled $120K, and that the similar figure for overseas was $89K.
    • The combined figure is $53K short of ‘Missions’ in the expenses.
  • The destination of this money is not disclosed.

Who are the people controlling the organisation?

To whom is WPCB accountable?

  • As a charity, to the ACNC.
  • As an association, to the Western Australian regulator of incorporated associations.