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.

The Bethune House Migrant Women’s Refuge

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

To provide a safe haven for female migrant workers whose legal, sexual, and employment rights have been abused

It is small in scale. Major source of income was donation. Cost of raising every $100 was about $2 and fund raising expense was about 2%. Project expense, salaries and administrative cost were about 93%, 3% and 3% of total expenditure. Project expense was mainly the operation expense for temporary shelter including front line staff cost, rental payment, and utilities, and more than 30% of the project expense was salaries. It recorded a surplus. Cash in hand could support 3 months operation. It has no service statistics because of no website.

China Hong Kong Fire Protection

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

To help the people with economic difficulties to get back to live a normal life after disasters

It is small in scale with annual income around $100,000. Its major source of income was donation. Project and administrative expense were 57% and 27% of total expenditure. Project expense mainly included $50,000 donation and $13,000 function expense. It showed no salary expense and should have no full time staff. Administrative expense was only about $30,000. It recorded a deficit and cash in hand was about $1.1 million which could support operation for 10 years.

The Salavation Army

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

To preach the gospel of Jesus Christ and to meet human needs in His name without discrimination. It is operated under a unique military and administrative structure.

The staff was helpful when we had enquiries about audited financial statement. The staff even took the initiative to provide the latest audit report to us. The attitude of maintaining high transparency to the public is much appreciated.The rating only includes Property Fund, Social Fund and the General Fund.Schools under the name of Salvation Army have independent audited reports.No disclosure of fund-raising cost, and grouped project expense and administrative costs into one item, we don't have sufficient data to perform rating.Major source of funding was government funding and operating income.It runs more than 72 service center. Salaries amounted to 59% of total expenditure.There was net loss. Cash in hand may support operations for 9 months.

Hong Kong Love Foundation

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

It had 16 goals and one of the goals was following the leadership of the Central Government

Only the audit report of 2009 is available to the public. The latest balance sheet (2011) is available on the website but there is no income statement. Salary expense in 2010 was about $100,000, which was about 60% of total expenditure. Administrative expense and project expense were about 30% and 8% of total expenditure in 2009. By end of 2011, the director lent over $10million to the organization, but there is no breakdown of income and expenditure provided to the public. One of the missions of the organization is to follow the leadership of the Central Government.

Neighbourhood & Workers’s Education Centre

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

To assist the workers to succeed and fight for democracy

Cost of raising every $100 was $4, and the cost was about 2% of total expenditure. Major source of income was donation and school fee & activities income. Project expense, salaries and administrative expenses were about 49%, 31% and 18%. Rental expense was about 22% of total expenditure and was grouped under project expense. Salaries should have included front line staff. School fee support more than 80% of the total expenditure. It recorded a surplus (~53% of income) showing part of the donation was idle. Cash in hand can support operation for 19 months. Service information is available on the website but there was no service statistic.

Autism Children Foundation

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

To help autism children in Hong Kong

Major source of income was therapy service income and donation was second major income. Project expense and administrative expense were about 69% and 28% of total expenditure. Project expense was mainly therapy service expense. It recorded a surplus and cash in hand can support 9 months operation.

Tin Yan Charity

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

To promote voluntary work to everyone</br> To assist in fund raising for large charities</br> To help people in need by providing daily food and accessories, and home visiting</br> To organize activities for elderly and disabilities including birthday party, tours, and wheelchair maintenance referral etc.

It was small in scale. Annual income and expenditure were less than $600,000. Cost of raising every $100 was about $25. Fund raising expense was about 14% of total expenditure. Project expense, salaries and administrative expense were about 24%, 35% and 25% of total expenditure. It record a surplus and cash in hand can support operation for 1-2 months. Media reported volunteers of this organization acted as disabilities by sitting on the wheelchair and raised fund on the street on Dec 30, 2011. Then, the organisation posted the audit reports of past 3 years online.

HONG KONG FEDERATION OF TRADE UNIONS WORKERS' MEDICAL CLINICS

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

To provide good but inexpensive Chinese and western medicines to many areas

Management fee income and interest income on bank deposits were income were the major sources of income (~$2.7million). Project expense and administrative expense were 30% and 11% of total expenditure. Salaries take a big portion, about 54% of total expenditure. It recorded a surplus.Cash in hand was about $33 million.

Hong Kong Women Development Association

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

To promote women's self-confidence, self-esteem, self-reliance, self-awareness

The main source of fund were activities and programs income. Project expense, salaries and administrative cost were about 8%, 66% and 21% of total expenditure. The low project costs could be due to only the net amount was stated on audited report. In addition, salaries of frontline and administrative staffs were not shown separately. It recorded a deficit for the year. Cash in hand can support 4 to 5 months operation. The site has not uploaded the latest annual report, and there is no service statistics.

New Home Association

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

To serve minority and people who rom China to Hong Kong for less than 7 years

It was founded in May 2010. Donation was over $103million. Total expenditure was only $17million. Since it was the 1st year, there maybe expansion of service with such a big amount of donation. Project expense, salaries and administrative expense were about 60%, 22% and 17% of total expenditure. It also has invested $5million in a social enterprise. It recorded a surplus. Cash in hands was about $75million which can support operation for about 4 years. Under ‘partnership’ tag, there were Wei Wei Po, Ta Kung Pao, and China Travel Service. This organisation may have support from people with political background.

1Step Association

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

To serve handicapped suffering from serious injuries from work; To provide one-stop advisory and support services.

It did not disclose fund-raising costs so rating is unavailable.It recorded net loss for two consecutive years. The deficit might be due to paying legal consulting fee for handicapped caused by work-injuries and fighting for disability compensation. Organization is not actively raising fund but focused on helping those suffering in injuries.High transparency, and timely upload the latest audited financial situation.

Friends of Beida

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

To promote education, especially the advance education in Peking University

Donation (~HK$19million) was major source of income. Cost of raising every $100 was less than $2 and fund raising expense was about 2% of total expenditure. Project, salary and administrative expense were about 98%, 0% and 1% of total expenditure. It recorded a minor deficit. Cash in hand was about $100,000 that can support operation for about 3-4 months. No website is available.

CENTER FOR CROSS CULTURAL SERVICE

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

No information and no objective is stated

Donation activity income and trip settlement income were the major sources of income (~$4.2 million). Project expense, salaries expense and administrative expense were 68%, 7% and 12% of total expenditure. It recorded a deficit of 0.7 million and no way to access the operation. No website and no service statistics is available

Hong Kong Unison

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

To serve Hong Kong's Ethnic Minority Residents

Major source of income was donation. High fund raising efficiency and fund raising cost was less than 1% of total expenditure. Project expense, salaries and administrative expense were about 85%, 11% and 2% of total expenditure. Most expenditure was spent on charitable project (designated projects). Salaries and administrative expense only took a small % of total expenditure which was better than some larger organizations. It reflected an effective cost control. Designated funds recorded a surplus and cash in hand can support about 8 months of projects operation. It recorded a serious deficit of general fund (for operation).

Soul Talk Foundation

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

Emotional caring for women with relationships crisis, and providing professional services

Effective fund-raising strategies with no staff cost as all were volunteers.Administrative costs 14% of total expenditure, while the project costs and staff pay 13% of the total expenditure and 70%, a high proportion of staff salaries, estimates that it's relevant to full-time counselors, social workers and other frontline staff, and on a small scale.Served 1500 to 2000 women during the year.The proposed increase in public donations total revenue, and expand the scale so that more women can be benefit.

Basic Law Institute

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

To promote ‘One Country, Two System’ and basic law of HKSAR

Annual income and expenditure were about $500,000 in the previous year (2010). In 2011, income dropped significantly to about $15,000 only. In 2010, major source of income was grants from Hong Kong Jockey Club in 2010 and over 80% of expenditure was books and periodic expense in 2010. It seems to have no active operation in 2011. No project expense or salary payment, sundry expense was only $24,000. It recorded net liability. It has no website and no project information is available online.

Kelly Chen Children Education Fund

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

To serve children under eighteen for their well-being and improving the public concerns of children welfare.

Impressive fund-raising efficiency. Cost for every $100 donation was about $16, while the total fund-raising cost accounted for ~5% of total expenditure.Project costs, salaries and administrative costs were 82%, 14% and 1% of total expenditure respectively. The charity has place control on the administrative expense.Audit report showed that most of the project expense was scholarships and school project.Wikipedia refers to the Fund in Guizhou, Yunnan, Sichuan, Gansu, Shandong and build over 30 schools, estimated to be participated in sponsorship for the construction of schools.

Non-Profit Making Veterinary Services Society

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

To provide affordable veterinary services to all pet owners in Hong Kong

No rating is available because of no disclosure of fundraising expense. Major source of income was clinic service income (>$31million). Project expense, salaries and administrative expense were about 38%, 53% and 7% of total expenditure. We believe part of the salaries represented frontline staff package and should be grouped under project expense. It recorded a surplus, and cash in handcan support operation for 3 to 4 months.

Children’s Hope Fund Hong Kong

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

To give children and their families in distressed situations hope by providing physical, emotional, spiritual, intellectual and economic resources

Major source of income was gift in kind donation, and it has no government subvention or foundation support. Cost of raising every $100 was about $4 (including the value of gifts-in-kind), and fund raising expense, programmes, salaries and administrative expense were about 4%, 83%, 5% and 8% of total expenditure. Breakdown of project expenses to different countries were clearly stated on the audit report, and details of gift-in-kinds are available on the website . Most of the gift-in-kinds goods were medical, education, and dehydrated food. It recorded a deficit and cash in hand net gift-in-kind could support operation for about 7 months.

The Boys’ & Girls’ Club Association of Hong Kong

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

To care the balance development of body and mind of children and young people; To help children and young people understand themselves, and build harmonious relationships with family members.

It did not show fund-raising costs, thus no rating is available.It served more than 941,600 children and youth. The charity mostly relies on government funding.Administrative costs was about 15% of total expenditure, and the ratio is reasonable. Most employees were frontline staff and the salaries should be recognized as project expense. As a result, the project expense accounted for 85% of total expenditure.It recorded surplus for the year.We recommend the charity work with other organization with similar mission in youth so as to share experiences and resources. This may also assist other organization to grow and more young people will be benefit.

Apple Daily Charitable Foundation

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

To collect donation from the readers of Appledaily so as to help the poor and underprivileged group in the community</br>

Donation was amounted to ~$40million. It had low promotion expense (~$100,000). Donation spent on the needy was about $32million (~95% of total 欸xpenditure)。Salaries and administrative expenses were about 2% and 2% of total expenditure. It had effective control on operating costs. It recorded a surplus, and cash and investment in hand were amounted to $57million. For projects details, please refer to the quarterly report on the website

China Hands United

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

An advocate for relieving poverty in China

Major source of income was donation. Project expense, salaries and administrative expense were about 93%,4% &3% of total expenditure. Project expense consisted mainly donation and grants. It had no detail breakdown of projects receiving donation and grants. The latest newsletter on website was January 2011 and it had no news or update about operation afterward. It recorded a surplus and cash in hand can support operation for 2-3 months. Photos taken on field were available on the website but there is no detail report or statistics about its service.

University of Oxford China Office

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

To develop relationship for University of Oxford to facility philanthropic income, alumni relationship and academic exchange

Major source of income was management income from parent company. It had no donation. It had no detail breakdown of expenditure and showed no project expense. It has only 1 paid staff during the year and the salary was about 36% of total expenditure (~$1.3million). Administration expense was about 54% of total expenditure. Cash in hand can support operation for 2 months. It had no service statistics or annual report.

Crossroads Foundation

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

To link those who are in need with those who can provide help

No rating is available because of no breakdown of total expenditure on audit report. No calculation of fund raising, project, administrative and staff expense could be made. It recorded a surplus (net of depreciation expense) and cash in hand can support 2-3 months of operation. Services include Global Distribution, Global Village, Global Handicraft and Global Hands. No annual report or service statistics is available on the website.

Stand Tall

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

To rebuild the physical and mental health of victims of 2008 Sichuan earthquakes

Major source of income was government subvention. Project expense, salaries and administrative cost were about 80%, 12% and 8% of total expenditure. Project expense was mainly staff cost (hospitality authority member) and medical expense. Salaries was mainly non-hospitality authority members and might include front line staffs. It recorded a surplus and cash in hand can support more than 1 year operation. It had frequent service reports update with words, photos and videos.

The Association of Evangelical Free Churches of Hong Kong

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

To represent the group of churches to handle all legal related issues </br> To handle all property rental and trading issue for churches of the network

No rating is available because it provided supporting services to churches of the network and had no charitable programs. Its annual income was only $32,000 membership fee and annual expense was only $21,000. Cash in hand was (a) held on behalf of some churches in the network (b) designated fund. Major function is handling all legal related issues and property rental or trading for Evangelical Churches in Hong Kong. Each church has representative in the board and has independent financial management.

Hong Kong Rehabilitation Power

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

Empowering the disabled to develop

Major source of fund was from Social Welfare Department and operating income of social enterprises. Audit report showed the income for charitable programmes excluding income of social enterprises and calculated the surplus with such numbers. Project expense and administrative costs were about 62% and 38% of total expenditure. Salaries were grouped under administration center or project expenses. It recorded a surplus. Cash in hand can support operation for about 4 months. Services include career services and training.

Green Power

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

To promote environmental protection and education

Project income is the main source of income, and sufficient to cover the cost of the project.administrative costs and salaries were about 6% and 32% of total expenditure. Salaries was at a high level.Brief report of activities and projects, without specifying sources of project income and expenditure distribution.2008 payroll was 10% compared to 2007, but there was less than 25% in proportion of MPF contributions , the unknown was mostly part-time or a large proportion in rising rate of salaries.We suggest the charity submit 2009 financial reports as soon as possible, and put a note about the project income sources and the distribution of project expenditures so that the public can understand the operational situation.

World Children’s Fund

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

To facilitate caring and sharing of aid to needy, suffering children in crisis situations worldwide

Fund-raising efficiency was low. The average cost of raising every $100 was $47. Total fund-raising expense was about 39% of total expenditure. Project expense, salaries and administrative cost were about 49%, 1% and 11% of total expenditure. Charitable project was Asia-focus. There was also gift-in-kind project. It recorded a deficit for the year. Cash in hand can support operation for 7-8 months. As there is no annual report or statistics, we have limited information and no details of charitable projects.

ROYAL SOCIETY OF LONDON FOR IMPROVING NATURAL KNOWLEDGE

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

To recognise, promote, and support excellence in science and to encourage the development and use of science for the benefit of humanity.

Donation income was the major sources of income (~£55,000). Project expense and administrative expense were 98% and 1.4% of total expenditure. Good control on the operation cost. It probably is a voluntary organization. It recorded a surplus and cash in hand was about £1.47million. Detail annual report and available on the website.

Amnesty International (Hong Kong)

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

To promote human rights movement globally

It didn't disclose the fund-raising costs. Therefore, rating is unavailable.Project expense, administrative costs and salaries accounted for 5%, 30%, and 62% of the total expenditure respectively.However, annual report showed that about 51% of total expenditures was spent on research, and 33% of the expenditures was cost of membership development and fundraising.We recommend the charity to disclose the calculation method of fundraising costs and project expenses, and separate the salaries of researcher and administrative staffs.It recorded a slight loss for the year. Most of the cash in hand had to return to the headquarters.

Windshield Charitable Foundation

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

To serve new immigrants to Hong Kong

Audit report was presented in a clear way with detail breakdown, which is commendable. Its major source of income was interest and dividend. Fair fundraising efficiency of charitable dinner. The cost of raising every $100 was about $41, but fundraising expense low only ~3% of total operating expenditure. Project expense, supporting staff salaries, and administrative expenses were about 56%, 10% and 30% of total operating expenditure(~$4.7million). It recorded a deficit mainly caused by the drop of value of investment. Cash & investment in hand were amounted to $100million.

Asia Women League

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

To promote and implement elderly-related education and social welfare activities

Salaries, project expense and administrative cost were about 75%, 20% and 5% of the total expenditure.Salaries took a significant portion because of running a nursing home .Cash in hand can support operation for 12 months.It held more than 2,700 events throughout the year, and there were more than 60,000 participants.Annual report listed all the names and roles of staffs. Such a high transparency is commendable.

Direction Association For The Handicapped

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

To collect the strength of handicapped and promote mutual help

Impressive operational efficiency despite of the small scale.Project costs, salaries and administrative costs were about 51%, 19% and 23% of total expenditure.Scored better than many large scale charities in three indicators. Major source of funding is public donations and the funding from Community Chest.The financial was break even for the year. It served about 1,300 people throughout the year.It also operates social enterprises which provides quality web design and production services. Employees were mainly disabilities.

The Hong Kong Shao Lin Temple

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

To promote Buddhism and world peace; To combine meditation and kungfu.

Major source of funding was the course fee, followed by public donations. Project expenses and administrative costs were 57% and 33% of total expenditure. There was no staff costs. Project expense were mainly Buddhist ceremonies expense and charity donations. It was small in scale with an avoidable relatively high administrative costs. It recorded a surplus for the year. Cash in hand can support operatioin for 24 months. It held activities and courses throughout the year but there was no statistics of services. It may consider submit the latest audit report to company registry as soon as possible and publish the progress of the fund raising for temple construction.

Hong Kong Ladies Dynamic Association

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

To encourage women to participate in social issues and contribute to the community

Public donation was the major income, and grants from the Government was the 2nd major income. Project expense and administrative expenses were about 97% and 3%. No disclosure of staff cost. It recorded a surplus. Cash in hand can support about 10 months operation. No updates or information of recent activities on the website. No service statistics is available on the website. Operating social enterprise but it should have an independent account as the financials of the social enterprise did not seem to be included in the audit report of the organization.

Grameen Foundation

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

To enable the poor, especially the poorest, to create a world without poverty

An oversea company which has a global consolidated financial statement. Breakdown details of program services and support services were stated on the audit report. It also stated the Income and expenses in Hong Kong branch. Its cost of raising every $100 was $2 and the fund raising expense was about 1% of total expenditure. Project expense, salaries and administrative cost were about 84%, 10% and 5% of total expenditure. Front line staff cost was grouped under project expense. It has low administrative expense but recorded a deficit. Cash in hand can support about 8 months of operation. Services covered 35 areas including America, South America, Africa, Middle East, India, and China etc

Advancement Academy

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

To memorialize AA in the form of serving students with dyslexia or long term illness and their family

It was small in scale. Annual income and expenditure were about $260,000 and $210,000. Project expense and administrative expenditure was 96% and 4%. No salary paid and should be run by volunteers. It recorded a surplus. Cash in hand can support operation for 1 year. Provided scholarship to students with dyslexia or long term illness.

Lok Hong Social Service Association

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

To rescue abandoned animals, and bring to their medical treatmentand provide animal adoption service.

There were video clips and interviews on the website.Fund-raising expenses for not listed, together with the auditor refers to the body may lead to a going concern deficit, it is not possible to give rating.Project expense was about 48% of total expenditure, and it was primarily medical and utilities expenses. Salaries was only about 7% of total expense.The administrative cost was high due to shelter maintenance and utilities expense.There was a serious net loss for the year, and the founder paid for the shortfall.

HokHoiLibrary

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

To promote Chinese Literature and to train people with strong interest in Chinese Literature

It was very small in scale. Annual income and expense were about $220,000 and $330,000. It recorded a serious deficit. Dividend from listed stocks was the major source of income. Project expense was mainly staff costs and lecture fee which was about 72% of total expenditure. Administrative expense was about 18% of total expenditure which is considered low level with such a small scale. Cash and investment in hand was over $4.5million which can support the daily operation.

Society for the Prevention of Cruelty to Animals (Hong Kong) Trustees

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

To promote kindness and to prevent or suppress cruelty to animals

Low fundraising efficiency - Cost of raising every $100 was about $48. No disclosure of annual audit report, and no breakdown of income and expenditure is provided. No assessment of needs of funding can be done

Hong Kong Sports Association for the Mentally Handicapped

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

To organize sport activities to mentally handicapped people

Major source of income was government subvention, and the second major source of income was grants. Its direct program cost, staff cost and operating expenses were clearly stated on the audit report. Project expense, salaries and administrative expense were about 63%, 23% and 11% of total expenditure. It recorded a surplus, and cash in hand can support about 2-3 months operation. It had over 5,100 participants during the year. Training courses for individual sports have served about 45,000 person time.

The Hong Kong Buddhist Association

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

To promote Buddhism and charitable works

Surplus for the year excluding depreciation was about $22million, which was about 70% of government subvention ($34million) which meant most of the government subvention was not spent during the year. Cash and investment in hand was about $573 million and can support 8 years operation. It has invested in Equity Linked Note which was a high risk investment product. To make gain from investment was not the mission of the organization and the organization may want to explain the investment strategy to the public. Project expense, salaries and administrative cost were about 3%, 66% and 27% of total expenditure. Project expense was mainly donation and subsidy. Salaries should have included front line staff costs.

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.

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.

Hong Kong Seeing Eye Dog Services

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

To train local professionals for the seeing eye dog industry</br> To breed and train seeing eye dogs locally</br> To provide trained seeing eye dogs and follow-up services free of charge to suitable visually-impaired applicants</br> To promote seeing eye dog protection and to prevent abandonment and mistreatment of the dogs after matching</br>

The charity is young and small in scale. It has high transparency. Total income in 2013 was about $130,000 including ~$73000 donation and ~$52000 event income. No rating is available as there is no estimation of fundraising efficiency . Project expense was about 83% of total expenditure. Project expense included Trainee's salary, medical expense for dogs and event expenses. Administrative expense was about 17% of total expenditure, which was considered very efficient for such a small charity. Total expenditure was about $160,000 in 2013. It recorded a deficit, and cash in hand was only about $13,000. Detail information of the 13 dogs, services and events are available on the website.

Greenpeace

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

To defend the natural world and promote peace

Fund raising efficiency was below average as the cost of raising every $100 was about $33. Fund raising cost was about 18% of total expenditure. Project expense, salaries and administrative expenses were about 49%, 10% and 22%. It recorded a deficit and cash in hand can support about 3 months of operations. Works include promote renewable energy, protect forest and oceans, monitor the pollution etc. Achievements were listed on the website.