International Care Ministries

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

To raise fund for ICM in Phillipines and serve the poor family

It is an international charity and Hong Kong branch is a fundraising branch. Cost of raising every $100 was about $17. Fund raising expense was about 4% of total expenditure. The breakdown of each fundraising event was clearly stated on the audit which is commendable. Project expense, salaries and administrative expense were 93%, 4% and 2% of total expenditure. Project expense was mainly donation to the Philippines office. No indicator whether the expense were administrative expense or project expense. It recorded a surplus. Cash in hand can support operation for 3 years.

CHI TAK SHA ASSOCIATION

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

No website and no mission is available

Financial report is outdated, and it showed the financial from 2003 to 2005. Donation income was the major source of income. Cost of raising every $100 was about about $24. Fund raising expense, project expense and administrative expense were 2%,34% and 50% of total expenditure. It recorded a surplus about $10,000. Cash in hand was only about $100,000 which only support about 1 month operation. It has no website so no service statistics is available.

Hong Kong Ballet

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

成為世界級芭蕾舞團,充分彰顯香港的獨特活力

Major source of income was government subvention, and the second major source of income was performance income. Donation and sponsorship took a small portion of total income. We estimated the staff cost to be grouped under project expense by taking average. Project expense, salaries and administrative expense were about 64%, 22% and 13% of total expenditure. It recorded a deficit, and cash in hand can support about 6 months operation. 42 performances attracted a local audience of more than 43,000.

Habitat for Humanity China

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

Its vision:a world where everyone has a decent place to live. Anchored by the conviction that housing provides a path out of poverty, the organisation advocate to improve access to decent and affordable shelter, and strive to help families in disaster-prone areas through home building, rehabilitation and repairs.

Improved the transparency by proactively provided the latest annual report with 1 page financial summary. Project expense and administrative expenses to total expenditure were about 78% and 7%, of total expenditure. Cash in hand can support operation for 1.3 month. Statistic of completed homes, people helped and building projects in China are stated on the annual report.

Suen Mei Speech & Hearing Centre

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

To provide early education and training to children with hearing impairment problem

Major source of funding is from the Social Welfare Department. Project expense, salaries, and administrative costs were about 6%, 87% and 4% of the total expenditure, A high proportion of staff salaries could be due to professional counselors services. It recorded a surplus for the year. The cash in hand can support operation for 16 months. Annual report is not posted on the website and no detail of the service statistic.

Hong Kong Huiling

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

To provide education, training, and host service to mentally disabled people at all ages

Hong Kong Branch is a fund raising branch for service centers in China and major source of income was donation. Project expense and administrative cost were about 98% and 2%. Most project expense was transferred to service centers in China. A very minor part was expenses on goods for training school and tour show. It had no paid staff and low administrative cost representing good cost control. It recorded a deficit and cash in hand can support about 5 months of operations. Website has links to website of centers in China which provide more details of the services.

The Hong Kong Catholic Marriage Advisory Council

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

To promote happy marriage and responsible parenthood

Major source of funding was from Social Welfare Department and other Funds. Website and annual reports show the personnel structure with roles and number of staff. Such a high transparency is commendable. Project expense, salaries and administrative expenses were approximately 58%, 34% and 7% of total expenditure. It recorded a small surplus for the year. Cash in hand can support operation for 7 months. The latest annual report has not been uploaded yet, but last year report showed the charity handled more than 2,000 cases and had 112 talks in universities, secondary schools and primary schools.

Society for the Promotion of Hospice Care

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

To advocate hospice and palliative care and provide bereavement support, and life and death education

Major source of income was fundraising income. Fair fundraising efficiency as cost of raising every $100 was about $36, and fund raising cost was about 20% of total expenditure. Project expense, salaries and administrative expenses were about 47%, 11% and 8%. It recorded a deficit. Project expense was mainly frontline staff cost (90%). Cash in hand can support operation for about 24 months.Annual report showed the service statistic.

Changing Young Lives Foundation

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

To serve poor children and young people, and help them develop their potentials

Fund-raising efficiency was low.Salaries took a high proportion to total expenditure. We recommend the charity to show the salaries of frontline and back office staffs so that the public could know about the social impact of projects.In addition, the charity should improve the net financial loss status.

MED-ART

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

To provide or assist the orphans in China to receive medical treatment

Donation was activity income were the major source of income (~$1.5million). Cost of raising every $100 was about $30. Project expense and salaries expense were 60%, 10% and 2% of total expenditure. Recorded a deficit about 0.2 million. Cash in hand was about $2.7million which can support operation for only about 1.5 years

Committee on Youth Smoking Prevention

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

To promote no smoking culture and develop the new generation with no smoking

Public donation was the major income. Project expense, salaries and administrative expenses were about 11%, 56% and 12% of total expenditure. Salaries should have included the front line staff costs. It recorded a deficit. Cash in hand can support about 16 months operation. Recent activities, research reports, advocacy paper and education materials are available on the website.

The Hong Kong Joint Council of Parents of the Mentally Handicapped

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

To fight for the welfare, service and rights of mentally disabilities

Latest annual report (2011) with audited financial statement was sent to us by the organization showing that they support high transparency and open communication. Major source of income was grants from Community Chest. Good fund raising efficiency on the flag day as the cost of raising every $100 was $10. Fund raising expense was about 3% of total expenditure. Project expense, salaries and administrative cost were about 77%, 8% and 12% of total expenditure. Front line staff cost was included in the project expense. Cash and investment in hand was over $6.8million and can support about 45 months of operation. However, the Development Fund is reserved for other purpose, and not for daily operation. It served more than 100,000 people time which about 51,000 people times were served during exhibitions at public library and promotions at schools.

The Society for the Aid and Rehabilitation of Drug Abusers

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

To give aid to, to treat and to take all necessary steps to rehabilitate persons who are drug abusers, and to promote public education against drug abuse

No audit report was found in Company Registry. Annual report stated the income and expenditure highlight. Major source of income was subvention from the Department of Heath. It has received subvention from Social Welfare Department, grants from Community Chest and Jockey Club. Other income was less than 1% of total income. Over 60% of the total expenditure were spent on residential treatment and rehabilitation, advisory and aftercare for males’ and counselling services at methadone clinics. It served about 3,600 cases. Over 8,500 people attended the group counselling sessions. The rehabilitation rate was 74% and employment rate was about 50%.

Heep Hong Society

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

To provide service to children with special needs

Major source of funding was Social Welfare Department (~HK$160million). It also receive funding from Jockey Club and Community Chest. Public donation only contributed less than 5% of total income. High fund raising efficiency on flag day and raffle tickets sale as cost of raising every $100 was about $3. Fundraising expense was only about 1%. Project expense including frontline staffs were about 54% of total expenditure. Salaries and administrative expense were about 33% and 7% of total expenditure. Cash in hand was about $180million which can support operation for 10 months. It recorded a surplus of $16million which exceeded the public donation.

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.

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.

Aberdeen Kai-Fong Welfare Association Social Service Centre

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

To serve resident in the southern district

Major source of funding is from Social Welfare Department. It had no public fund raising activity in 2009. Project expense, staff salaries and administrative costs were about 24%, 60% and 14% of total expenditure. Staff costs was high but it should have included front-line staff. It served more than 23,000 people throughout the year. The community centers and library served more than 8 million of people. It recorded surplus for the year. Cash in hand can support operation for 7-8 months.

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.

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.

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.

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.

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.

Giving Light - Needy Patient Charity Supporting Fund

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

To serve as a financial safety net to meet the needs of patients who have difficulties in affording medical treatment

It was very small in scale. Donation was the only source of income. Annual income and expense were about $360,000 and $300,000. Project expense included function expense and donation which was about 63% of total expenditure. It had no paid staff as it is a voluntary organization. It recorded a surplus, and cash in hand was about $620,000 which can support about operation for 24 months. Major service was to assist patient with economic difficulty to receive medical treatment.

Citywide Renewal

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

To organize Christian activities, including the Global Day of Prayer

Scored high in most indicators despite its small scale.Project expense, administrative cost and salaries were about 84%, 11% and 4% of total expenditure.Most donation has been used for front-line project with minimum administrative costs.It recorded a slight net loss for the year. Cash in hand can support operation for 4 months.It will be nice if the charity can post the mission, fund raising expense, and service statistics on the website so that the public will know more about the charitable work. It will also be nice to have direct communication channel.

Ever Green Association

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

To promote material recycling and environmental protection

It is small in scale. Annual income and expenditure were about $600,000. Project expense, salaries and administrative expense were about 31%, 54% and 15% of total expenditure. Salaries should have included payment to frontline staff cost. It recorded a deficit and cash in hand (~$60,000) can only support operation for 1-2 months. Latest news and photos taken in latest activities are available on the Facebook Fans Page.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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

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.

Medical Mission International

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

To provide emergency medical assistance and community health

Good fund raising efficiency that the average cost of raising every $100 was about $18. Total fund raising cost were about 20% of total expenditure. Major source of fund was donation. Project expense and administrative costs were about 77% and 3% of total expenditure. No staff salaries as it was bear by a associated company. It recorded a surplus. Cash in hand can support 5 months operation. No service statistic on the website.

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