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Youth With A Mission (Brisbane) Inc, 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Care:  At least some of the information about this charity is no longer current.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.

This is a charity review, a review for those with an interest in the Australian charity Youth With A Mission (Brisbane) Inc (YWAMB).

It is structured according to the charity’s entry on the ACNC Register, and its purpose is to supply some information extra to what is there, information that may be helpful in your decision about YWAMB.

It is up to you to decide whether any or all of the information presented here is what you need in order to make that decision, and whether you should seek any other information, either from the charity itself or from other sources.

Ministry response

Prior to publishing this review, I sent my observations to the charity, on 17 May 2016, and invited them to comment. They did not respond.

Organisation of this review

  • The first part of this review is organised according to the headings in the Register entry. This is how to use this section of the review:
    1. For each heading in the register entry, first read the information under that heading.
    2. Then check if that heading is included below. (Headings for which there is no comment are not included.)
  • There is then a more detailed comment on the Financial Report.
  • Lastly, there is a section Membership of accountability organisations.

Sources

REGISTRATION DETAILS

Entity Subtype

  • A subtype consistent with sharing the Gospel.
  • The No. 1 object in the constitution is
    • To advance the Christian Faith (sic) in all parts of Australia and the rest of the world; (sic) By such means as the committee of the Association may determine being in its opinion in accordance with the statements, values and principles embodied in the following seven declaration of principal documents….

CHARITY DETAILS

Legal Name

  • This name does not match that in the constitution, nor the name that is registered with the Queensland government for its registration as an association (IA01425), Youth With A Mission Brisbane Inc.

Other Name(s)

  • There should be a trading name here, but even if it wasn’t identical to the legal name, it is a business name that is needed in order to trade in other than a legal name.
  • Despite this, YWAM goes by a number of other names on social media and its website: YWAM Brisbane, Youth With A Mission Brisbane, Youth With A Mission The Go Centre Brisbane.

Charity ABN

  • Tax deductibility: You can only claim a tax deduction if you give to their building fund, Youth With A Mission Brisbane Incorporated Educational Building Fund.
    • However, there is no mention of this fund on the website.

Charity Address for Service

  • I have no reason to believe that this doesn’t work.

Charity Street Address

  • No postal address on the website.

Email

  • I have no reason to believe that this doesn’t work.

Phone

  • From the website: 07 3855 5111.

Website

ANNUAL REPORTING

  • AIS 2015
    • This is YWAMB’s compulsory Annual Information Statement 2015 (AIS 2015).
    • It gives basic financial information. If you think that this will be sufficient for you
      • The financial statements are not the Accounting Standards-complaint ‘general purpose financial statements’ as claimed here. They are not even the lower standard ‘special purpose financial statements.
      • The statements from which these figures have been drawn have not been audited- or at least there is no evidence of an audit.
      • The directors have not put their name to the financial statements.
      • Zero for ‘Employee expenses’ matches the reporting of zero employees elsewhere in the AIS.
      • There are no ‘Non-current loans’ in the balance sheet.
  • Financial Report 2015
    • There is nothing in the Financial Report that is signed, or even dated, so we don’t know when the accounts were approved by the directors (or, indeed, if they were approved).
    • The Report was lodged three months late, ten months after year end.
    • The coverage of finances in this review is left until the financial report proper (see Latest financial report – detail, below). (Go straight there.)

ABOUT THE CHARITY

  • Statement of Faith
    • There isn’t one on the website.
    • The constitution says that YWAMB’s ‘values and principles’ (are) embodied in the following seven declaration of principal (sic) documents (sic):
      • Youth With a Mission Statement of Purpose International
      • The Foundational Values of Youth With A Mission
      • The Christian Magna Carta
      • Founding Principals (sic) of the University of Nations
      • The Manila Covenant 1988
      • The Lausanne Covenant 1974
      • YWAM Justice of Appeals.
    • There are no sources given, but I’m sure that an internet search would find them if you were interested.

Date Established

  • No history found.

Who the Charity Benefits

  • Vision, mission
    • Nothing found
  • Activities (What did YWAMB do?)
    • In the AIS 2015:
      • Youth With A Mission (YWAM) is a community-based, Christian missionary organization. YWAM is part of a larger international ministry, YWAM International. YWAM’s motto is “To know God and to make Him known.” We serve in Brisbane and throughout Queensland, as well as internationally. We are involved in religious, educational and community activities and projects. We are dedicated to presenting the gospel of Jesus. Our programs have the aim of sharing the gospel of Jesus, training Christians in ministry skills, encouraging youth in their value and worth, and seeing communities developed and transformed.
        • The lack of specifics means that we can’t tell whether this is particularly about 2015.
    • The typical and upcoming activities are described in the second, third, and fourth main menu items.
  •   Outcomes (What did YWAMB deliver?)
    • YWAMB did not respond to the request in the AIS for a description its outcomes.
    • Nothing found.
  • Impact (How were people’s lives improved?)
    • Nothing found.

Size of Charity

  • YWAMB is $593K over the threshold for this size, the largest.

Financial Year End

  • This year end is not the same as the one required by the constitution (30 April).
  • This year end means that the next financial report is due by 31 December 2016 – or 31 January 2017 if the ACNC is generous again. Before that the financial information on the Register will be up to 18 months out-of-date.
    • You may therefore need to ask for more up-to-date information.

WHERE THE CHARITY OPERATES

Operating State(s)[i]

  • It is not possible to tell definitively from the Financial Report whether or not YWAMB fundraises in this state. It doesn’t have a fundraising licence.
  • YWAMB invites donations on its website.
    • It does not have a fundraising licence in any of the other six states that have a licensing regime.
      • Apart from exemptions, whether it needs a licence depends on whether those states think that YWAMB, by calling for donations publicly, is ‘fundraising’ in their territory.

Operates in (Countries)

  • No grants were made for use outside Australia, plus there is nothing on the website to support this list of 24 countries.

CHARITY’S DOCUMENT (SIC)

  • An Annual Report/Review can be lodged on the ACNC Register, but YWAMB hasn’t done this.
  • Nor is there one on the website.

RESPONSIBLE PERSONS

No. of Australian ‘responsible person’ positions[ii]

Gwendolen Carman     This function was not working at the time of publication

Darcie de la Porte

Angela McGill

Stephanie Mille

David Neibling

Valma Neibling

Jason Solari

  • The directors are not shown on the website.
  • Under ‘Position’
    • The constitution requires a Deputy Director.
    • Unless elected to the board, the Secretary is not a responsible person.

(End of review of the ACNC Register information)

Latest financial report – detail[iii]

  • This report is grossly deficient. It consists only of a Detailed Balance Sheet… and a Detailed Profit and Loss Statement, neither of which are compliant with the Australian Accounting Standards.
  • This means that there is no audit report. (Was an audit even performed? The ACNC requires an audit, Missions Interlink requires one (see below). Even YWAMB’s own rules require one.)
  • The two statements say that there are ‘accompanying notes’ but there are no Note numbers so I don’t think the Notes have just been omitted.
  • The directors have not put their name to the report (there is no directors’ declaration).

Membership of accountability organisations claimed

(End of review)

 

[i] This is how the ACNC explains ‘operating locations’ in  their application guide: ‘You need to give details about where in Australia your organisation conducts (or plans to conduct) its activities.’

[ii] Because of the possibility of two (or more) directors having the same name on the register of responsible persons, it is not possible to be definitive about the number of directorships held.

[iii] I use the Pinnacle Financial Statements, respected in the profession as providing a very sound basis for producing compliant financial reports.  To this I add an assessment of materiality (both quantitative and qualitative), where the users being considered are donors.

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