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.

Children Education Fund

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

To improve the education system in China mountainous area

Donation was the major source of income. It was organized by volunteers with no paid staff. Project expense was donation, but there was no breakdown of donation projects to China. Part of school sponsorship information including number of student and donation amount (~$330,000) was available on the website. Administrative expense was only about 11% of total expenditure. It recorded a deficit and cash in hand can support operation for 1 year.

Sai Kung And Tseung Kwan O Women’s Association

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

No detail was stated on the blog

Audit report was outdated (2007). No financial report for year 2008, 2009 and 2010 is available. Major source of income was donation and activity income. No rating is available because no disclosure of fund raising expense. Project expense, salaries and administrative cost were about 70%, 13% and 12% of total expenditure. It recorded a surplus and cash in hand can support about 8-9 months operation. Services include social activities, short courses and seminars. No service statistics is available on the website.

Junior Achievement Hong Kong

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

Committed to youth entrepreneurship and financial education

Reducing transparency - annual report and audit report are no longer available on the website, and there is no financial highlight. Donation was the major source of income. Cost of raising every $100 was about $10
Fundraising expense was about 10% of total expenditure. Project expense, salaries, and administrative expense were about 69%, 7% and 14%. It recorded a surplus. Cash in hand can support operation for 2 months

Gig Lok Temple

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

A temple for worshipping budda

Donation was the major source of income. Sales income of columbarium was amortized for over 20 years and recognized as deferred income under liabilities, and was not fully reflected under income. Project expense, salaries and administrative expense were about 15%, 5% and 65% of total expenditure. An item ‘refund’ was amounted to over $6million under administrative expense, and there was no detail or not about this transaction. Cash in hands was about $5.2million which can support operation for about 6 months. Temple information is available on the website

Institute for Integrated Rural Development, Hong Kong

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

To promote education and hygiene condition in rural area in China through sponsorship

It was small in scale that the total annual expenditure was only about $710,000, but it scored full marks for all indicators. Major income was donation. Its cost of raising every $100 was $1, and fund raising cost was about 1% of total expenditure. Project expense, salaries and administrative expenses were about 85%, 12% and 1%. It recorded a deficit. Cash in hand can support about 14 months operation. It sponsored more than 620 students and the clinic served about 13,700 people.

China Hong Kong Acupunture Association

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

Not available online

Donation received and expenditure were about $50,000 and $28,000. All expenditures were administrative expense including audit fee and corporate secretarial fee etc. It had no expense seemed to be program related. It had no staff cost. It seems like a dormant organization with no active daily operation.

Grace Charity Foundation

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

To assist the poor people and students in Guizhou by constructing schools and clinics

It proactively provided the latest audit report for rating and supported high transparency which is commendable. Estimated cost (using administrative expense) of raising every $100 was less than $1. Project expense and administrative expense were about 99% and 1% of total expenditure. It had no paid staffs as all supporters were volunteers. Cash in hand was about $14million net of the payables for school and clinic constructions. Detail service report is available on the website.

Chinese Buddhist Culture Publishing Company

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

No website and no mission is available</br>

Profit on sales of books was the major source of income (~$60,000) No disclosure of fund raising efficiency and fund raising expense Therefore, no rating is available Expense was about $30,000 which was almost project expense Recorded a surplus about $80,000 Cash in hand was about 7.2 million The use of stored cash was unavailable Expense for the year was very little Cash in hand was can support quite a long time operation No website and no service statistics is available

The Hong Kong Committee on Children’s Right

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

To promote, advance and ensure the rights of the child in Hong Kong

Even it is small in scale, it had low administrative expense. Donation was major income and it received no government grant. It has good fund raising efficiency that the cost of raising every $100 was $21. Fund raising cost was about 4% of total expenditure. Project expense, salaries and administrative expenses were about 48%, 37% and 9%. It recorded a surplus and cash in hand can support about 10 months operation.

Pet Favour Garden

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

To enhance people’s moral value and treatment of animals</br> To strive for animal welfare

Seems like a shell charity. It received no donation. Annual expense was about $5,800 including $3,000 audit fee, and $2,450 business registration fee. No expense was related to charitable activities, and it holds no cash or asset. Website stated that it was incorporated in 2007 and gained the s.88 charity status in 2008. Besides, Website and Facebook page posted the latest activities showing that it is not a dormant charity.

Post Crisis Counseling Network

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

to provide psychological assistance to victims impacted by natural or human disasters

It supports high transparency and proactively provided the latest audit report for rating, which is commendable. Course income was the major source of income and the donation was the second major source of income. Project expense, salaries and administrative expense were about 81%, 4$ and 15% of total expenditure. It has good control on administrative and staff cost. It recorded a minor deficit, and cash in hand was loan by a director which can support operation for 11 months.

Siu Fook Union

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

To provide training course to the youth and social services

The organisation has 10 years of history and registered as a charity in 2010. It is small in scale and major source of income was programme income (~$135,000). It supported high transparency and proactively provided the latest audit report for rating. Project expense and administrative expense were about 91% and 9% of total expenditure. No disclosure of salaries. It recorded a surplus and cash in hand can support operation for 14 moths. Past participants came from 150+ schools.

The Confucian Academy

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

To promote Confucian

Major source of income was donation (~$4.4million) from the president Mr. Tong or his groups. Second major source of income was donation from executives, members, vice president etc. Total donation income was about $6.5 million. Expenditure under Mr. Tong Yun Kai Fund was about $3.4million, and was grouped under project expense (excluding salaries). Project expense, salaries and administrative expense were about 88%, 11% and 1% of total expenditure. It recorded a surplus and cash in hand can support operation for over 36 months. Latest activities information is available online but there is no service statistics.

Action Care

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

To support residence in the Eastern District of Hong Kong Island

Its major source of income was donation (~70% of total income). Project expense, salaries and administrative expense were 11%, 73% and 15% of total expenditure. Salaries should have included front line staff cost. Administrative expense was under good control. It recorded a surplus and cash in hand can support operation for about 2 months. It served ~3,000 people in 2010.

Hong Kong Cat Refuge

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

Trap, neuter and rehome/release stray cats and dogs

We had received request of rating this charity from users
No audit report on Company Registry and we could not rate the organization based on its financial
On our Facebook Fans Page, hot discussions about charities taking care of animals have been going on
Appledaily Hong Kong reported the organization lease the public fund raising license to individuals on 2011/9/13
Estimated monthly rental income was about $180,000 and might not be recorded in the charity account

Baptist Oi Kwan Social Service

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

To provide social service with a heart of Christ

Major source of income was government subvention. Project expense, salaries and administrative cost were about 67%, 22% and 10% of total expenditure. Project expense has included the front line staff cost. It had low administrative expense and recorded a surplus. The surplus for the year was about 7-8 times of the public donation (excluding grant to desiganted fund), and cash in hand can support about 8 months of operations. It operated 17 services units and served over 140,000 people time during the year

The Lok SIn Tong Benevolent Society Kowloon

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

To provide diversify social services to youth, elderly, and people in need

It didn't disclose fund-raising costs, thus no rating is available.Project expense was about 58% of the total expenditure and mainly spent onschools, nursing homes and other community projects.The charity is a fund raising department for other service units, but it has not disclosed the fund-raising cost. The public do not know its fund raising efficiency, and no way to learn about the redistribution of funds is satisfactory or not.We suggest the charity disclose the fund-raising costs to the public and expanding scope of services.Salaries and administrative costs were about 23% and 20% of total expenditure. They are at a reasonable level.The institution hold sufficient Cash and long-term investment for more than 4 years of operations. This shows donation was idle.

ESOTERIC BUDDHISM CHARITY FUND

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

Help society through setting up schools, hospitals and etc.</br>

Donation income was the major source of income (~$15million)
Project expense and administrative expense were 99% and 0.3% of total expenditure
Record a deficit about $5 million
Cash in hand was about $2 million which can’t support long time opera
tion

China Professional Services (H.K.)

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

To help Christian professionals responding to their callings with professional skill

It was very small in scale. Annual income was about $70,000 and expenditure was about $120,000. Major source of income was donation. It had no government subvention. Fund raising efficiency was estimated by promotion expense. Cost of raising $100 was about $4 and the promotion expense was about 2% of total expenditure. Administrative expense was unavoidably high because of its small in scale. Project expense and administrative expense were about 43% and 56% of total expenditure. It recorded a serious deficit and cash in hand was about $310,000.

The Media Evangelism

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

To build a Christian media presence to promote the kingdom of Jesus Christ

Cost of raising every $100 was $1.5, and the fund raising cost was about 1% of total expenditure. Project expense, salaries and administrative expenses were about 52%, 30% and 16%. Salaries should have included the front line staff costs. Cash in hand can support only 1 month operation. However, it had a net current liabilities so it basically has no reserve. Served more than 71,000 people time during the year (excluding the audience of TV program and movies)

The Society for Truth and Light

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

To advocate on social ethic with Christian faith

Major source of income was donation and it had no government subvention. High fund raising efficiency on the flag day. Cost of raising every $100 was about $1 and the fund raising expense was also only about 1% of total expenditure. Front line staff cost was estimated by taking average and grouped under project expense. Project expense, salaries and administrative expense were about 51%, 18% and 20% of total expenditure. It recorded a surplus. Cash in hand can support about 8-9 months operation. Service report stating the activities participated or organized, the publication, and conference held etc.

L L C S (Hong Kong)

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

To raise fund to build rain-saving water cellars in the arid regions in Mainland China

The audit reported stated the 9 months financial status between Apr and Dec 2012. Donation was about ~$10million. The cost of raising every$100 was about $27. Fund raising expense, project expense and administrative expense were about 20%, 67% and 7% of total expenditure. Project expense was amounted to $9.36million, which was about 90% of the total donation of the year. It recorded a surplus. Cash in hand was about $15million which can support operation for a year. Fundraising income and expenses of different events were clearly stated on the audit report.There was a bank mortgage on the audit report for an investment property.

ASSOCIATION OF HONG KONG QUANZHOU CHARITY PROMOTION

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

No information is available online

Donation was the major income (~$3.2million). All expenditures were grouped under ‘administrative expense’. No breakdown or indication of project expense. Salary expense was only $26,000. Operating expense was over $4million which should have included project and administrative expense. A director received a loan ($1.8million) from the organization in 2009 and repaid $600,000 during the year, and the rest of the $1.2million loan was repaid in 2010. It recorded a deficit and cash in hand can support operation for 6 months. On March 8, 2011, Takungpao reported the total donation amount for different projects in China in 2010 were about HK$1.8million.

TIN TAK SING KAU CHUNG WUI

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

No website and no service information is available

Dividend income was the major sources of income (~$4.7 million). Project expense, salaries and administrative expense were 50%, 11% and 48% of total expenditure excluding depreciation. It recorded a surplus of $4million and cash and investment in hand was about $130million which can support operation for 37 years.

The Girls’ Brigade Hong Kong

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

Outreach ministry

Salaries accounted for 68% of total expenditure. Administrative costs accounted for 32% and it had no project cost.It recorded a serious net loss for the year.It provided no statistic of Girls' Brigade, the public had no way to measure the operational efficiency. and social impact. It is difficult to convince the public to make donation to the charity instead of a local church.We recommend the charity may consider to merge with a church so as to share resources.

Project Vision

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

To develop a sustainable model serving the poor with eye illness and restoring their sight

Project expense was about 86% of total expenditure. Detailed breakdown of income and expenditure were stated on the audit report. Expenditure on equipment and surgery of eye centers located in different cities and provinces were also clearly stated. Salaries and administrative expense were about 9% and 5% of total expenditure. It had good control on operating expense. It recorded a deficit and cash in hand can support operation for 2-3 months. It has performed over 70,000 eye surgery for free or at cost in China.

The Hong Kong Taoist Association

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

To promote Taoism

Major source of income was donation. Project expense, salaries and administrative cost were about 13%, 53% and 24% of total expenditure. Salaries should have included front line staff costs. It recorded a minor deficit. Balance of designated funds were shown on balance sheet but no movement (income & expenditure during the year) was shown. Cash in hand excluding designated fund can support about 3 month operation. No service statistics or annual report on the website but there were monthly newsletter and latest activities available.

Hong Kong Society for the Aged

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

To provide the best and comprehensive services to elderly

Major source of income was government subvention ($190million) and fee income ($45million). Community Chest and Hong Kong Jockey Club also provided funding to the organisation. Donation contributed less than 25% of total income. Flag day income was about $1.3million and cost of raising every $100 was about $10. Fundraising expense on flag day was only about 1% of total expenditure. Project expense (most staff cost for 29 service units), staff expense and administrative expense were 73%, 5% and 11% of total expenditure. It recorded a surplus. Cash and investment can support operation for 8 months. Services included escort service, personal care, nursing caring and provision of meals etc.

United Heart Youth Foundation

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

To provide education to the children in Hong Kong and rural area in China

Project expense, administrative cost, were about 77% and 24% of the total expenditure. It has salaries and it may be included in administrative expense.The audit report only have a brief description of expense and showed no details of the projects.Website described the mission of the charity but provide no statistic or details of the services. The public wasn't able to learn about the project and usage of donations.We suggest the charity to increase its transparency by posting annual report and detail service statistic

Worldview Childhood Education Foundation

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

To promote and improve the early childhood education in rural China

It was incorporated in February 2009. Annual income and expenditure were only about $90,000 and $20,000 respectively as at March 2010. It was very small in scale. Major source of income was donation for designated purpose. It had no paid staff as it has been operated by volunteers. Administrative expense was unavoidably high because of its small in scale and short operation period. Project expense and administrative expense were about 40% and 60% of total expenditure. It recorded a surplus, and cash in hand was about $80,000.

The Hong Kong Society for the Deaf

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

To promote the well being of the hearing impaired and seeks to ensure equalization of opportunities for hearing impaired persons

No rating is available because of no disclosure of fund raising cost. Major source of fund was programmes & courses income. Project expense, salaries, and administrative costs were about 58%, 34% and 4% of total expenditure. More than 50% of the staffs are frontline staffs. Many frontline staffs a professional therapist, the real staff costs should be higher than our estimation based on taking a simple average. It recorded a deficit. Cash in hand can support daily operation for about 20 months. It served more than 56,000 people during the year.

Sheng Kung Hui St. Christopher’s Home

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

To provide a healthy, caring and home like environment to children without adequate family care

No fund raising cost was disclosed and therefore no rating is available. Project expense and salaris were about 15% and 68% of total expenditure. Salaries took a high portion as front line staffs were included. Administrative cost was about 17% of total expenditure. This showed an effective cost control system. It recorded surplus for the year. Cash and investment in hand can support operation for 10 months. The average occupancy rates of temporary home was 93%. It served over 30,000 people through holding various activities.

Yan Oi Tong

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

To provide social welfare, education, medical care, recreation and other services

Charitable ball had the highest fund raising cost amounted to HK$3.7million, but this event was the least efficient. We recommend the charity to organize more efficient fund-raising activity such as movie night. Besides, the charity may explain to the public about the food expense, non-employee compensation and miscellaneous expenses amounted to HK$30million. Audit report could not show the net gain or loss of each service unit. The charity may improve the presentation method and try to turn all service units to financially break even status.

Vision Education Organization

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

To promote ‘Dreams for Youth’ courses

Lent 94% of surplus of the year (~$2.2million) to a private company, Life Dynamics (International) Limited. The private company was controlled by one of the two directors of the charity. The loan had no specified repayment period, and no collateral. The arrangement made us speculated that the organisation used the s.88 tax exemption status to run a profitable ‘tax-free’ business and then transferred the profits to a private company controlled by a director. Please click on the name to view detail analysis.

China Star Light Charity Fund Association

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

To build schools and promote education in the poor region in China

Donation was the major source of income. Activity income was the second major source of income. Project expense, salaries and administrative expense were about 81%,6% and 8% of total expenditure. Salaries and administrative expense were kept at a low level reflecting a good control of operating expense. It recorded a deficit and cash and investment in hand (~$4.7million) can support operation for 10-11 months. School construction projects and scholarship information (until 2008) are available on the website.

United Social Serivce Centre

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

Not applicable (no website introducing the service)

The latest audit report was for the year ended March 31, 2009 which is outdated. The audit report for 2010 and 2011 have not been submitted to the company registry. Major source of income was donation. No rating is available because of disclosure of fund raising expense and program expense. The report only stated two kind of expense - salaries and other expense. Salaries was about $250,000 which was 42% of total expenditure. Recorded a surplus and cash in hand can support 1-2 months operation. No search result of its website or blog and therefore no understanding of its services.

Ocean park Conservation Foundation Hong Kong

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

To promote and participate in the Asian region's wildlife and habitat conservation

Project cost about 61% of total expenditure, staff salaries and administrative costs were 10% and 8% of total expenditure respectively, indicating very good control of operating costs.The conservation team has researched for about 30 endangered species from 14 areas, and developed conservation plans.June 2010 after the year end audit, the report has been able to see on the Internet, administrative efficiency, is commendable.

The Society of Rehabilitation and Crime Prevention, Hong Kong

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

To provide multifarious quality rehabilitation services for ex-offenders to re-establish themselves in society, to lead a fulfilling life and to participate in community-wide crime prevention activities.

No rating as it has no public fund raising activities. Major source of fund was government subvention. Project expense, salaries, and administrative costs were about 85%, 12% and 2% of total expenditure. Annual report showed more than 80% of the staffs were front-line staffs. It recorded a surplus, and cash in hand can support operation for 6 months. It served more than 25,000 people. If we take account of school education, it served more than 100,000 people.

The Amity Foundation

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

To promote education, social services, health, and rural development from China’s coastal provinces in the east to the minority areas of the west

Operating offices in both Hong Kong and China. Major source of income was donation for designated fund. Fund raising expense was about RMB570,000, and it was less than 1% of total expenditure. Project expense and administrative expense were about 91% and 8% of total expenditure. Salaries should have been grouped under various project expense. It recorded a surplus. Cash and investment in hand can support about 2 years operation.

HONG KONG UNITED EVANGELISTIC MISSION

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

No information is available but should be a religious organization

It was very small in scale. Donation income was the major source of income and was only ~$100,000. Project expense and administrative expense were 4% and 16% of total expenditure. Directors’ remuneration was about 80% of total expenditure and violated the IRD guideline for charity. It recorded a deficit about $170,000. Cash in hand can support operation for 3 years. No website and no service statistics is available

Zuni Icosahedron

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

An experimental art groups

Major income were government funding and performance income.Project expense, salaries and administrative costs were about 48%, 32%, and 6% of total expenditure.Audit report clearly stated the production costs and salaries of art performance, however, there was HK$1million miscellaneous expense accounted of 25% of the total production costs. The charity may consider telling the details or breakdown.Cash in hand can support operation for 2-3 months.The charity should keep a good cash flow status so as to have a sustainable and smooth operation.

China Morality Association

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

To promote the Chinese culture and morality

Donation is the only source of income other than bank interest income. Project expense and administrative expense were about 75% and 13% of total expenditure. It is organized by volunteers with no staff cost. Its depreciation was about 12% of total expenditure. Administrative expense was low reflecting a good cost control. It recorded a surplus. Cash in hand was over $7million which can support operation for more than 6 years. No statistic of printing and book distribution is available.

Breakthrough

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

To provide and promote culture, education and services to the Youth

The organisation proactively provided the annual report and audit report and supported high transparency, which is commendable. Major source of income was sales of books and gift, and rental income of Breakthrough Center and Village. Cost of raising every $100 was about $8, and fundraising expense was less than 2% of total expenditure. Project expense, salary and administrative expense were about 21%, 53% and 17% of total expenditure. Salaries should have included frontline staffs. It recorded a surplus. Cash and investment properties in hand can support operation for 4-5 months. Reached about 550,000 people during the year.

International Tin Lang Ministry

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

Disaster relief and poverty solution

Small in scale but score high overall. Cost of raising every $100 was $12, and fund raising cost was about 11% of total expenditure. Project expense, salaries and administrative expenses were about 56%, 4% and 27%. Administration expense was mainly rental and utilities expense, which were about 19% of total expenditure. It recorded a deficit and cash in hand can support only about 2 month operation.

Open Door Ministries

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

To gather families, help the elderlies and build a joyful community

Effective fund-raising strategy that the average cost of raising every $100 was $8. The fund raising cost was only about 2% of total expenditures. Project expense, staff salaries and administrative cost were 10%, 31% and 37% of total expenditures. Audit report summarized administrative costs as other expense with no breakdown. Website does not have annual report of service statistics that the public may not know the service and operational efficiency well. It recorded a deficit. Cash in hand is sufficient for operation for 7-8 months.

Hong Kong Federation of Women Centre

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

To promote women's rights and social position

As it didn't disclose the fund-raising costs, no rating is available.Major source of funding is foundation sponsorship. Administrative costs, project expenses and salaries were about 13%, 22% and 65% of total expenditure.It served over 63,000 women throughout the year.In average, $87 would be able to serve a person.The surplus for the year exceed public donations. Cash in hand can support operation for 12 months and the charity has no investment.We recommend the charity to put effort in raising fund from the public, and to expand the scope of services so that more people would be benefited.

Children’s Heart Foundation

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

To enhance public awareness of congenital heart disease, and offer supports, psychological help to children suffering from heart disease and their families

Surplus in 2009 was 3 times of the charitable project expenditure. It reflects the charity has not made a good use of donations.We propose the charity to consider widening the service scope so that more people can be benefited.The proportion of salary to total expenditure was at a high level.