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Care:  At least some of the information about this charity is no longer current.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

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

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 1 April 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 claimed.

Sources

REGISTRATION DETAILS

Entity Subtype

  • A subtype consistent with sharing the Gospel.
  • So is the first object in the constitution:
    • To advance the Christian faith in all parts of Australia and the rest of the world by such means as the committee of the Association may determine in its opinion…[clause 2(1)].

CHARITY DETAILS

Legal Name

  • YWAMW is a NSW incorporated association (No. INC9892166).

Charity ABN

  • No tax deduction is claimable for a donation to YWAMW.
  • However, if you donate to their Building and Maintenance Fund, you will get one.

Charity Address for Service

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

Charity Street Address

  • Postal address, from the website: PO Box 132 Port Kembla NSW, 2505.

Email

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

Phone

  • From the website: 02 4274 1616.

Website

  • From the Google search: www.ywamwollongong.org.

ANNUAL REPORTING

  • AIS 2014
    • This is YWAMW’s compulsory Annual Information Statement 2014 (AIS 2014).
    • It was lodged eight months after year end, two months late.
    • It gives basic financial information. If you think that this is all you might need
      • The lack of ‘Employee expenses/payments’ doesn’t match the declaration elsewhere in the AIS that they had 54 casual employees.
  • Financial Report 2014
    • Although it says ‘Not required’, this is no doubt due to YWAMW’s declaration of its size as Small (see Size of Charity, below).
    • This is a poor quality report– see Latest financial report – detail, below.

ABOUT THE CHARITY

  • Statement of Faith
  • On the website. (The same as the one in the ‘Statement of Faith’ link on the same page, the one belonging to Youth With A Mission worldwide.)

 Date Established

  • No history found.

Who the Charity Benefits

  • Vision and Mission
    • None found.
  • Activities (What did YWAMW do?)
    • From the Description of charity’s activities and outcomes in the AIS 2014:
      • Hosted and trained local and international volunteers to serve the community and mankind reflecting values and principals (sic) as found in the Bible
        • Not particular to 2014.
    • See social media.
  • Outcomes (What did YWAMW deliver?)
    • YWAMW did not respond to the request in the AIS 2014 for a description of its outcomes.
    • Nothing found on the website.
    • See social media for some anecdotal evidence.
  • Impact (How were people’s lives improved?)
    • Nothing found.
    • See social media for some anecdotal evidence.

Size of Charity

  • This is a mistake. Even last year YWAMW was over the $250K threshold for Medium.

Financial Year End

  • This means that the next financial report is due by 30 June 2016. 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)[ii]

  • YWAMW does not have a fundraising licence in this state.
  • An invitation to donate is not prominent on the website, but it is there.
    • It doesn’t have a fundraising licence in any of the other six states that have a licensing regime.
      • Apart from exemptions, whether it needs such a licence in these states depends on whether those states think that YWAMW, by calling for donations publicly, is ‘fundraising’ in their territory.

Operates in (Countries)

  • With no money paid overseas, and no missionaries, why this list?

CHARITY’S DOCUMENT (SIC)

  • There is no Annual Report/Review available on the ACNC Register.
  • Nor on the website.

RESPONSIBLE PERSONS

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

Bruce Skinner         This function was not working at the time of publication

Kristin Maree Skinner

Geoffrey Rochester

  • According to the constitution, three committee members is the minimum, with the members deciding whether there should be more.
  • If three is the size of the board, then the composition should be seriously questioned.
  • Under ‘Position’, to comply with the constitution, there should be a Director/President, Deputy Director, and a Treasurer. Does this mean that there are actually five on the committee?

Latest financial report – detail

  • This report is seriously deficient in a number of areas:
    • Although written by a Fellow of one of the professional accounting bodies, the audit report (and therefore likely the audit that led to it) deviates greatly from professional standards.
    • The preparer of the financial statements and the auditor of those financial statements are one and the same person.
    • The Statement by Members of the Committee is unsigned (and undated).
    • The Committee’s Report has none of the content required in such a report, and is unsigned (and undated).
    • Two of the four required financial statements are missing.
    • And although the financial statements were prepared by an elder of the profession
      • The Income Statement is not in the form, nor has the contents, required by the Accounting Standards:
        • No Other Comprehensive Income
        • ‘Revenue’ not disclosed
        • Uses unexplained terms
        • Combines the two acceptable methods of classifying expenses
        • Does not disclose the expenses that have to be disclosed
        • Why is there no depreciation charged on the building(s)?
      • With the Balance Sheet
        • No information about the building and its valuation is disclosed. (The building is in the books at less than $200K more than the Loans – Secured, and there was only a $33K reduction in those loans.)
        • Where is the Gift Fund that is required by the deductible gift recipient fund status
        • Why no Accumulated Depreciation on the Building(s)? (Or its contra, depreciation, in the Income Statement.)
        • What are the terms of the $1.23 m loan?
        • Why are two bank accounts shown under Trade and Other Receivables?
        • Why are there no repayments on the loan shown as Current Liabilities?
        • How is it that there is a building but no plant and equipment?
      • With Notes to the financial statements
        • The most important Note, Note 1, does not, among other things
          • explain why a ‘special purpose financial report’, a report with much lower disclosure standards than a general purpose report, has been chosen
          • disclose the Accounting Standards followed.
        • The majority of the Notes required in order to explain the statements are missing.

(End of review of the ACNC Register information)

Membership of accountability organisations claimed

  • The Missions Interlink ‘Accredited Member’ logo is in the footer of the website. Membership confirmed.

(End of review)

 

 

[i] Australian Charities and Not-for-profits Commission, Australia’s national regulator of charities.

[ii] 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.’

[iii] 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.

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