World Vision Hong Kong

Rating
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

A Christian humanitarian organisation working to create lasting change in the lives of children, families and communities living in poverty.

The organisation proactively provided the links to latest annual report and audited financial statement and supporting high transparency. Its annual donation income was about HKD901m. It has high fundraising efficiency that the cost of raising every $100 was about $3.3. Fundraising expense, project expense(including program staff cost), back office salaries expense and administrative expense were bout 3.3%, 94%, 2% and less than 1% of total expenditure. Cash in hand was about HKD83m which can support only 1.2 months of operation. Annual report stated simple statistic of programs and financials. Donors and the general public will be able to understand the use of donation and operation better if the organisation disclose detail breakdown of expenses.

Operation Blessings

Rating
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

disaster relief and to fight poverty

The organization proactively provided the latest audit report and supported high transparency. Donation was about HKD2m. Advertisement and promotion expense was less than 1% of total expenditure. Program expense and administrative expense were 96% and 4% of total expenditure. There is no staff cost as all front line staff cost was absorbed in program expense. Donation was spent on Amity Foundation, CBN and Christian Broadcasting Network in China. More project details are available on website. Cash in hand was about HKD900k, which can support operation for 5-6 months.

InspiringHK Sports Foundation

Rating
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To empower underprivileged youths by providing equal sports training opportunities to instill in them good sportsmanshi

The organization proactively provided the latest audit report and supports high transparency. We estimated the fundraising efficiency using the marketing and publication expense. The cost of raising every $100 was $3.5. Fundraising expense was only about $54,000 (~2.3% of total expenditure). Project expense, salaries and administrative expense were about 65%, 26% and 7% of total expenditure. It had very good control of administrative expense and considered quite efficient. Its impact report was very well prepared. It stated the operation statistics including the sources of income, number of sports, classes and students clearly. It also has various testimonies of students and coaches, and introduced the background of every board and committee member, full time staffs and voluntary staff with photos, so that the public will learn more about the team, which help to increase the trust of the public toward the organization. Other organization may want to consider taking this impact report as a reference.

Hong Kong Wheelchair Aid Service

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide inexpensive & emergency support service to the poor, elderly and the disabled wheelchair users who are lack of social support

Major source of fund is from the Community Chest. Small in scale and comparatively difficult to achieve economies of scale. Project expense, staff costs and administrative expenses were about 53%, 24% and 21% of total expenditure. It recorded a surplus. Cash and investments in hands can support operation for 2 years. We suggest the charity to consider using the reserves to expand the service or try to cooperate with other agencies and increase publicity so that more people know about service and can be benefit.

Watoto Hong Kong

Rating
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

Response to the overwhelming number of orphaned Children and vulnerable women in Uganda

Major source of income was donation. The estimated cost of raising every $100 was about $9. Fund raising event expense was less than 2% of total expenditure. Project expense, salaries and administrative expense were about 78%, 3% and 12% of total expenditure. It recorded a surplus, and cash in hand can support about 2 years of operation. However, the organization is expanding its service and building more schools and home. It operated Children’s village and schools and teaching more than 3,300 students, and served more than 2,100 women.

Enlighten Hong Kong

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide support and care to those affected by epilepsy </br> To remove prejudice through community education

Major source of income was donation. Audit report stated the project expenses clearly including project staff costs and rental payment. Project expense was about 81% of total expenditure. Staff cost and administrative expense were about 10% and 7% of total expenditure. It recorded a deficit. Cash in hand can support 9-10 months operation.

Hong Kong Christian Council

Rating
    
Fund Needs
   
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To preach gospel together by connecting different churches in Hong Kong

Regulated by an ordinance and no audit report can be found on company online registry. No audit report or financial highlight is available to the public on the organization website. Chairman of its committee and voluntary treasurer would deal with the daily accounting. They also set the budget and strategy of investment, property management, and future development. Annual report stated that it subsidized about 8,000 students in China in 2010, and spent almost $5 million to reconstruct schools. Service details of social justice and gospel preaching is also available.

(China)Liangshan Yi for Empowerment Center

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To serve the female and children influenced by drugs, AIDS and poverty

Donation was the only source of income. It had no government subvention. Fund raising expense (~$2,000) was less than 1% of total expenditure. The cost of raising every $100 was about $5. Project expense and administrative cost were about 90% and 10% of total expenditure. Audit report did not stated staff costs separately and should have grouped them under program expense. It recorded a surplus and cash in hand can support about 11 months of operations.

Dharma Ddrum Mountain Foundation (hong Kong Branch)

Rating
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To advocate “people’s quality enhancement and paradise on the Earth construction”

Only audit report for year 2008 is available. Major source of income was donation. It has good fund raising efficiency. The cost of raising every $100 was about $14 and fund raising expense was about 13%. Project expense, salaries and administrative cost were about 75%, 3% and 7% of total expenditure. Major project expense was donation. It recorded a surplus. Cash in hand could support 7 months operation. No service statistic on the website but news of latest activities and electronic magazine are available.

Sham Shui Po Community Association

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide charity services to the old, weak, poor and needy persons, encourage the community to take care of them

The organization is small in scale. Annual revenue and expense were about $400,000. Its major source of income was grants from Community Chest. The second major source of income was government subvention. Project expense, salaries and administrative expense were about 59%, 15% and 28% of total expenditure. It recorded a surplus, and cash in hand can support 5 months operation. It served more than 12,700 people time during the year.

Happy Elderly Services

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To assist elderly to live a joyful life

It was small in scale. Annual income and expenditure were about $250,000 and $430,000. Project expense, salaries and administrative expense were 27%, 27% and 43% of total expenditure. Rental payment contributed a major part of total administrative expense. It recorded a deficit, and cash in hand can support operation for less than 1 month. No service statistic is available on the website.

Oxfam Hong Kong

Rating
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To work against poverty and related injustice

Oxfam supports high transparency and uploaded both audit report and annual report on the website, and being responsible to the public. Major source of income was donation. The average cost of raising every $100 was about $21, and fundraising expense was about 14% of total expenditure. Program expense, salaries and administrative expense were 77%, 6%, and 5% of total expenditure. It had an effective control of administrative expense and enjoyed economies of scale. It recorded a deficit of about HKD50m during the year. Cash in hand was about HKD54m which can support operation for 2-3 months. Audit report stated detail breakdown of items, and annual report listed statistics of programs and service in details. The organisation operated 726 program all over the world, and 406 out of 438 new programs were in Southeast Asia and East Asia.

China Care Fund

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide educational fund to children in China's poor rural and the remote mountainous areas

As fundraising cost was not disclosed, rating is not available. Scored high in all other indicators. Project expense, staff salaries and administrative costs were about 84%, 10% and 6% of total expenditure. Audit report set out the special projects fund income and expenditure in a simple and clear way. It recorded a surplus for the year, while operating cash held enough for two years. The financial report was not the most updated as it has not uploaded 2009 or 2010 audit report. It would be great if annual report or services statistics can be posted on website for so that the public can better understand the operations.

Lions Kidney Educational Centre and Research Foundation

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide health education in research in prevention of kidney disease To provide low cost haemodialysis service for kidney patients with financial difficulties

Service fee was the major income. No rating is available because no disclosure of fund raising cost, and grouping all expenses into ‘cost of revenue’ and ‘administrative expense’ with no breakdown. Salaries and administrative expenses were about 44% and 33% of total expenditure. Salaries should have included frontline staff costs. It recorded a surplus. Cash in hand can support about 7-8 months operation. Bank loan was about $3million.

The Hong Kong Life Saving Society

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

Sole organization that conducts lifesaving examinatioins

The most eye catching part was the loan arrangement to Hong Kong Life Saving Foundation, which does not have s.88 tax exemption status. The loan was amount to $4.5million. It was unsecured and used to purchase a property for investment purpose. The charity rented it back for office use. The rental payment was more than the interest received. Such arrangement did not seem to benefit the charity. For details, please refer to the detail rating analysis.

Basketball Sport Ministry

Rating
  
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To preach the gospel and train disciples on basketball field

Major source of income was donation. Its fund raising efficiency was estimated based on promotion and advertising expense. The cost of raising every $100 was about $6 and promotion and advertising expense was about 4% of total expenditure. Project expense, salaries and administrative expense were about 12%, 63% and 20% of total expenditure. It recorded a deficit. Cash in hand can support operation for 3 month, but it can only support operation for less than 1 month net current liabilities.

Hong Kong Cancer Fund

Rating
 
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide free information and professional support to anyone living with or affected by cancer, and to make life better for people touched by cancer

Major source of income was donation and the second major source of income was sponsorship for two centers. It recorded a significant surplus as the expenditure was only about 33% of total income. Cost of raising every $100 was $12 and fund raising expense was about 23% of total expenditure. Project expense, salaries and administrative cost were about 45%, 14% and 15% of total expenditure. Front line staff costs were grouped under project expense. Cash and investment in hand were about $118 million that can support about 32-33 months of operation. It held high risk investment product Equity Linked Note (ELN), Currency Linked Note, non-listed oversea bonds and fund etc. It served more than 65,000 people time in 2010.

Caritas Hong Kong

Rating
    
Fund Needs
   
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To offer relief and rehabilitation services to the poor and the distressed

No audit report is available to the public. No consolidated annual report, financial highlights or service report. Some of the service units such as social service department has annual report and financial highlight on its website, and a service center has service report on internet. Other than the Caritas Newsletter issued every 2-3 months, there is no other system to communicate with the public. It does not disclose annual income and expense and value of assets held. It was incorporated by ordinance and no information can be found in company registry.

Apostolic Faith Church of Hong Kong

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide education and social service to residences in need

Major source of income was donation. Project expense, salaries and administrative cost were about 43%, 43% and 7% of total expenditure. It operated two service centers and therefore grouped rental payment and air conditioning expense under project expense. Salaries should have included front line staff costs. It recorded a deficit. Cash in hand can support about 3 month operation. It operating two service centers and services include seminars, workshops, short courses, tutoring and library etc. No service statistics is available on the website.

Asia Art Archive

Rating
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

Through collecting, preserving, and making information on the recent history of contemporary art in Asia easily accessible, AAA aims to facilitate understanding, research, and writing in the field

Asia Art Archive is one of the world's leading public resources for contemporary Asian art. It had high fundraising efficiency in 2009. Cost of raising every $100 was about $6. Fund raising expense was about 6% of total expenditure. Project, salary and administrative expense were about 57%, 15% and 12% of total expenditure. It recorded a surplus. Cash in hand was about $23million and can support operation for about 3 years. Operating an art center and library with over 20,000 collections.

Banyan Elderly Service Association

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To serve elderly living alone

The organization is small in scale. Donation income was over $2million in 2009, however, donation income and expense in 2010 were between $270,000 and $380,000. Major source of income was donation and it has no government subvention. Project expense (including the salary of the only staff) and administrative expense were about 89% and 10%. It recorded a surplus. Cash in hand at the end of March 2010 could support about 6.5 years operation. In 2009 - 2010, the organization did not actively provide services and many activities were done after March 2010. It served more than 3,000 people times between 2009 to 2011.

Youth Outreach

Rating
   
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To serve young people who were seeking for help

The charity provides a wide range of services for young people. It has an effective public fundraising strategy.We suggest to reduce the dependency of social welfare funding, and fully utilize the effective public fund-raising activities so as to raise more public donations.In addition, the charity may offer more courses so as to enhance economic efficiency and increase revenue.

Kwun Tong Resident Association

Rating
  
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide diversify social services </br> To serve infants, youths, women, elderly and new immigrants

Major source of income was sponsorship and donation only took a small portion of total income. Cost of raising every $100 was about $13. The fund raising expense was also only about 1% of total expenditure. Project expense, salaries and administrative expense were about 28%, 58% and 11% of total expenditure. Salaries should have included front line staff cost. It recorded a deficit. Cash in hand can support about 2-3 months operation. The latest service report online was for the year of 2009. No detail of the services and activities for year 2010 and 2011.

New Life Psychiatric Rehabilitation Association

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide rehabilitation services for people with mental illness

No rating is available because of no disclosure of fund raising expense. Project expense, salaries and administrative costs were bout 64%, 24% and 11% of total expenditure. Estimation of frontline staff cost to be grouped under program expense was made by taking average. Rent, rate and utilities were also grouped under program. It recorded minor deficit and cash in hand can support about 9 months operation. It served about 12,000 people and the average successful rate (service users without relapse within 1 year) was 98.8%.

Giving Love Elderly

Rating
  
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To serve the elderly

Only audit report for 2009 was available but audited reports of fund raising events in 2011 are available online. Cost of raising every$100 was $5 thought public subscription. Fund raising expense was about 4% of total expenditure. Project expense, salaries and administrative expense were 7%, 19% and 69% of total expenditure. Advertising expense was over 50% of total expenditure. It recorded a deficit and cash in hand can support operation for less than 1 month.

Hong Kong Ambassadors of Design

Rating
 
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To promote design and culture with a dynamic and educational approach

Major source of income was donation from Ball and sponsorship. The cost of raising every $100 was about $28. Fund raising cost was about 8% of total expenditure. Project expense, salaries and administrative expense were about 56%, 15% and 20% of total expenditure. It has good operating efficiency overall for a small charity. It record a serious deficit, and cash in hand can support operation for about 3-4 months. Facebook fan page showed the activities held in 2009 and 2010 and the link to Detour 2010. No service statistics is available as the website is under renovation.

Hong Kong Animal Adoption Center

Rating
    
Fund Needs
   
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To re-home abandoned animals so that they can escaped from being destroyed

No audit report is available to the public. Service information is available. The site has also stated the expenditure on treatment and food for dogs and cats. The public can have a better understanding of the services provided to the animals.

Senior Citizen Home Safety Association

Rating
   
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide Personal Emergency Link Service to elderly for immediate assistance

It has reduced transparency - audit report was available in 2008-2009 annual report but no longer available in 2010-11 annual report. It had low fundraising efficiency (excluding flag day). The cost of raising every $100 was about $40 in TVB program and other fundraising activities. Major source of income was leasing income($67million), sales income($13million) and general donation ($10million). Program expense, salaries and administrative expense were about 18%, 58% and 15% of total expenditure. Salaries should have included frontline staffs, however, no number of front line staffs has been disclosed and no estimation of program staff salaries to be grouped under program expense was made. It recorded a surplus of $11million (excluding amortization and depreciation expense) and general donation has not been utilized during the year. Cash and investment in hand were about $110million, which can support operation for about 1 year.

Silence

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To serve the hearing impaired; To inspire and unleash individual talent and harness collective strength; To build a harmonious and barrier-free world

The organisation continuously and proactively provided the latest audit report and support high transparency. Its major source of income was project subsidy, which contributed ~53% of total income. Since there is no disclosure of fund raising expense, no estimation of fundraising efficiency can be done. Project expense, salaries and administrative expense were about 76%, 16% and 5% of total expenditure. It recorded a minor deficit. Cash in hand was about HKD2m which can only support about 3 months operation (excluding direct project subsidy. Services include job matching and career development support to people with hearing impairment, sign language classes, sign language interpretation services, and tutoring subsidy etc.

Self-Help Development Centre

Rating
    
Fund Needs
   
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

A resource center serving various kind of self-help group

Small in scale. Major source of income was grants from Hong Kong Jockey Club. The 2nd major income was grants from the Government. It has no public donation. Project expense and administrative cost were about 81% and 19% of total expenditure (excluding depreciation). It had no staff costs and relied on volunteers. It recorded a surplus and cash in hand can support about 9 month operation. It lease cubical for small self help groups to operate in a low rate so as to facilitate them to grow.

Food Angel (by Bo Foundation)

Rating
  
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To reallocate the resources in an efficient way so as to reduce wastage</br> To assit the underprivileged and people struggling with poverty</br>

Major source of income was donation (~$900,000). Director and her companies had donated ~$600,000. Fundraising efficiency is estimated by marketing expense. Cost of raising every $100 was about $1. Project, employee benefit and administrative expenses were about 28%, 63% and 4% of total expenditure. No detail breakdown of employee benefit and not sure whether it was related to project. Food Angel was the major charitable activity of the organisation, which collect and cook the recycled food. Those ricebox were distributed to charitable organisations. It has distributed over 50,000 rice boxes.

UNICEF - Hong Kong Committee for UNICEF

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To safeguard children's rights. Hong Kong branch is a fund raising branch.

Effective fund-raising strategies.Since most of the donations raised would be transferred to the New York headquarter, we cannot assess the capital level and not able to rate the charity.According to the annual report of the headquarters, about 90% of donation was used in front-line services.We recommend a timely update of Hong Kong website, and indicate the frequency and amount of annual remittances to the headquarters, so that the public would know how the charity spend the donation.

HONG KONG WONG CLAN ASSOCIATION (EDUCATION COMMITTEE)

Rating
    
Fund Needs
   
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

No information</br>

Rental income was the major sources of income (~$2.3million) Project expense, salary and administrative expense were 69%, 13% and 12% of total expenditure Recorded a surplus Cash in hand was about $30million, which can support operation for 7 years

Print Rite Charity Foundation

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

Donate to improve the education, environment protection, and hygiene problems in China/Hong Kong

Project expense was donation to charities and it was about 99.5% of total expenditures. Administrative costs was less than 0.5%, and it has no staff cost. However, donation only represented 40% of total income, and the rest of the income was idle. We suggest the foundation to post selection criteria and fund raising cost on the website so that the public will understand the operation status better.

UNITED BOARD FOR CHRISTIAN HIGHER EDUCATION IN ASIA

Rating
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To partner with higher education institutions to express values such as justice, reconciliation and harmony

Major source of income was income from endowment fund. It had no government subvention. 5% of the endowment fund will be used every year. Cost of raising every $100 was about $33 and fund raising cost was only about 10% of total expenditure. Project expense, salaries and administrative expense were about 70%, 15% and 8% of total expenditure. It recorded a surplus, and cash in hand and endowment fund were about US$90 million. No statistic of program is available on the website.

Wai Ji Christian Service

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To strive for excellence and creativity in serving people with disabilities

Scored high in almost all categories,but no disclosure of fund raising expense. More than 90% of the staffs were front line or professional staffs. Project expense, salaries and administrative expenses were about 86%, 6% and 4%. Project expense included the estimated staff costs of front line and professional staffs, rental and food expenses. It recorded a surplus, and cash in hand can support operation for 7 months. Served about 1,170 people during the year. Major group of service users were mild and moderate grade of intellectual disability.

AIDS Concern Foundation

Rating
 
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

TRIPLE ZERO - To see Hong Kong with ZERO new HIV infections, ZERO stigma for people living with HIV and ZERO AIDS deaths. </br> To stop the spread of HIV/AIDS and eliminate stigma for people living with HIV.

The organisation proactively provided the latest annual report and supports high transparency. There is a financial summary showing the % of total income or expenditure for each item, which helps donors to understand how the resources was used. Both donation and grant income were major source of income. Cost of raising every $100 was about $23 (including both fundraising activities and monthly donation program). Fundraising expense, project expense, staff cost and administrative expense were about 13%, 61%, 21% and 5% of total expenditure, and it had good control of operating cost. Recorded a very minor surplus and cash in hand can support operation for 4 months only.Total number of voluntary counselling and testing session conducted was over 4,600, and total number of contact via venue outreach and internet outreach was over 35,000. More details are available on the annual report.

Stewards

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

Christian charity that provides education and medical services

Audit report was shorter than the previous year (cut from 35 pages to 22 pages). Cost of raising every $100 on flag day was about $4, and fund raising expense was less than 1% of total expenditure. Staff cost, operating expense and property cost were stated. Staff cost and operating expense were 68% and 32% of total expenditure. It recorded a surplus exceeding donation.

Retina Hong Kong

Rating
    
Fund Needs
   
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To help retinitis pigmentosa patients and their families, to lend equipments, to provide rehabilitation services

Major source of fund was flag sales, followed by fund contributions. Project expense, staff costs and administrative expenses were 5%, 58% and 37% of total expenditure. It is small in scale. Audit report simply divided expenditure into operating expenses and administrative costs. Staff salary should include front line staffs. Besides, it recorded a net deficit of charitable projects and the item was put under expenditure. Therefore, each charity project may operate independently. By end of 2009, cash held can support 3 years of operation. However, the latest news on the website stated that 2010 was the first time to have an operating deficit. Website has no service statistics, but there are much retina information. It has 700 members by end of 2009.

Hong Kong Asthma Society

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To assist the people with Asthma to live a normal life

Small in scale. Major source of fund was donation. Good fund raising efficiency (costs $17 of raising every $100). Fund raising cost, salaries and administrative costs were about 25%, 43% and 27% of total expenditure. No item for project expense was shown. Salaries should have included the frontline staffs. Flag day & golf day fund raising event significant increase the donation and covered the deficit of previous year. Cash in hand can support operation for about 17 months. Services details have been posted on the website, but there is no service statistic.

City Heroes

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

First photo exhibition with the theme of 'City Heroes' in Hong Kong

It was the first and unique photo exhibition with the theme of 'City Heroes' in Hong Kong in 2003. In 2010, it had no donation or other income. Total expenditure was about $8,000 that was minimum administrative expense. It was a dormant organisation with no operation, and cash in hand was less than $2,000. In 2009, there was $35,000 donation income and project expense was about 35% (~$15,000) of total expenditure. It had no paid staff. The organization main activity was to raise fund for a unique photo exhibition by Leong Ka Tai, which showed showed a series of 40 portraits.

Hong Kong Paediatric Rheumatism Association

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To support children with rheumatic diseases and their families

High administrative costs due to small scale. The administrate cost was about 59% of total expenditure.Small donation amount and therefore had a serious deficit for the year.The charity focuses on helping the people in need, but did not put much effort in fund raising.Cash in hand can support operation for 9 monthts only.We recommend the charity take an active initiative to raise fund for on going operation. IT will be nice it can also post service statistics on the website.

Share Happiness Benevolent Fund

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To sponsoring high school education for children from poor farming villages

Small in scale with high transparency. Services details, audited reports for past several years, charity registration document and detail Q&A are posted on the website, which is commendable. It scored high for all indicators, however, rating is unavailable because of no disclosure of fund raising cost. Project expense and administrative costs were about 96% and 4% of total expenditure. No salaries because all staffs were volunteers. Donation has significant increase in 2010 comparing to 2009. Cash in hand can support operation for about 19 months. It has focused on high school education sponsorship since 2006, and now plans to sponsor 300 student every year.

Tung Wah Group of Hospitals

Rating
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To serve the sick, elderlies, and the youth

Highly effective fund-raising, and the major service units have recorded a small surplus, low administrative costs, management leadership, and, prudent financial management, commendable appreciation.Because of good management, the rental income and service unit surplus exceeded the total amount of public donation. Donation was idle.We propose services expansions or cooperate with other charities so as to share effective fund-raising experience. Tung Wah may even consider taking the fund-raising role for other charities so that public donation can be delivered to the people who need help.

Hope Worldwide

Rating
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide education, medical treatment and voluntary services to children from poor families

The organization proactively provide and upload the latest audit report and support high transparency, which is commendable. The cost of raising every $100 was about $23, and fund raising expense was about 16% of total expenditure. Project expense, salaries of supporting staffs and administrative expense were about 75%, 6% and 2% of total expenditure. Administrative expense was kept at a low level representing good control of operating cost. It recorded a surplus and cash in hand can support operation for about 3 months. It provided services to over 2,500 elderly, 1,100 children, and 11,000 high school students, and assisted about 1,150 children of farmers in China to receive education

Christian Family Service Centre

Rating
    
Fund Needs
$$ 
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To serve people in need and promotes family functions

Major source of fund is from Social Welfare Department. Annual reports showed detail titles and names of employees in 15 pages. Total number of staff was more than 870, and more than 650 staffs worked on front-line projects. Taking average and putting the estimated front-line staff salary under project expense, the project expense, salaries and administrative costs were about 75%, 19% and 7% of total expenditure. It has more than 50 service units. It recorded surplus for the year, cash and investments in hand can support operation for 6 months.

Dream Possible

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide life leadership course to individual

Tuition fee (>$1.5million) was the major source of income. Project expense, salaries and administrative expense were 17%, 48% and 22%. The salary expense should have included the frontline staffs. Rental payment under the administrative expense was about 12% of total expenditure. It recorded a surplus (~570,000) and cash in hand was about $620,000 which can support operation for 9 months. It was self-sufficient service nature.

KINGDOM HARVEST MINISTRIES

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

Religious organisation which organize activities for the youth

Donation was the major source of income. Sales income was the second major source of income. Project expense, salaries, and administrative expense were about 32%, 40% and 27% of total expenditure. Staff cost was over $1.3million including director remuneration (~$470,000), which has violated the guideline of Inland Revenue Department. It recorded a minor deficit. Cash in hand can support operation for about 7-8 months. No website and no information of the organization is available.

Produce Green Foundation

Rating
    
Fund Needs
$  
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

The 1st organic farm for education in Hong Kong

No rating is available because of no disclosure of fund raising expense. Income and expense of each project were clearly stated on the audit report. Major source of income was income from activities. Donation contributes a small portion of a small part of total income. Project expense, administrative staff cost and administrative expenditure were about 88%, 6% and 5% of total expenditure. Project expense already included front line staff cost (~46% of project expense). Cash in hand can support about 9-10 months of operation. Audit reports stated that about 26 campaign and projects have been done during the year.

U Hearts

Rating
    
Fund Needs
$$$
Fund-raising efficiency
Fund-raising expenses
Project expense
Staff salaries
Administrative expenses
010

To provide an interactive culture exchange between the youth in Hong Kong & China, and help the poor province in China to construct schools

No audit report. The organisation voluntarily disclose the financial report on the website. Donation was the major source of income. Project expense and administrative expense were 97% and 3% of total expenditure. Cash in hand was about $3.4million which can support operations for about 8 months. It sponsored 274 students in 2010. More service statistic is available online.