Hong Kong New Life Family Services Association

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

No website.Only a descriptive paragraph on audit report saying tha charity serve from single-parent families

Fund-raising was not disclosed. No rating is available.Salaries, project expense, and administrative costs were about 63%, 15% and 22% of total expenditures.As we have no information about the services, project nature, and activities statistics, we cannot estimate the no. of frontline staffsThe committee lent HK$33,000 to the charity for daily operation, and the charity only holds a small amount of cash. There was a net loss for the year of 2009.We recommend the charity to build a web site and provide more information about its services.

Peace Development Foundation

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

To assist United Nations Development Program to achieve Millennium Development Goals in China

Annual donation income was only about $40,000. It has fair fund raising efficiency. Cost of raising every $100 was about $25. Fund raising expense was about 6% of total expenditure. Project expense and administrative cost were about 94% and less than 1% of total expenditure. Organization is the official partner of United Nations Development Program and the donation should be related to such program. It recorded a deficit and cash in hand can support about 3 years of operation.

Beat Drugs Fund Association

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

To promote community efforts to beat drugs

$3 billion was injected to the fund in 2010 by the Government. Fund raising efficiency was estimated by investment gain and investment management fee. Investment management fee for every $100 gain in 2010 was about $5, and the management fee was about 3% of total expenditure. Investment gain in 2010 was about $22million and total income (including dividend and interest) was about $55million. Project expense was about $45million, which was ~90% of total expenditure. Salaries and operating expense were about 3% and 4% of total expenditure. It recorded a surplus. Projects details were listed on the audit report and website.

ONE MISSION SOCIETY

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

focuses on intentional evangelism, planting indigenous churches, training national leadership in Bible colleges and seminaries around the world and joining national workers, churches and other ministries to reach the nations for Christ.</br>

Donation income was the major source of income (~$20million) Fundraising efficiency and expense can’t be analyzed from report No rating Project expense and administrative expense were 58% and 22% of total expenditure Recorded a surplus about 5 million Cash in hand can support operation for 2 months Introductions and some new events are updated on the website Financial statements are not listed on the website for downloading

CBN Hong Kong

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

To preach gospel through media

Major source of funding is from the U.S. headquarters. Public donation only takes a very portion.Salaries, project expense and administrative costs were 34%, 50% and 10% of total expenditure respectively.The report did not distinguish between front-line staffs and administrative staff salaries. Its TV program production was shown on ATV, Cable TV, Now TV and Hong Kong Broadband.It recorded a net loss and the cash could only support 1 month operation..

HONG KONG ACADEMY FOR GIFTED EDUCATION

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

To provide structured, articulated and challenging off-site programmes for students with exceptional talent, and to promote the concepts and practices of gifted education.

It was small in scale as income was about 360,000. Project expense and administrative expense were 27% and 8% of total expenditure. Salaries take a big portion which should have included frontline staffs, about 62% of total expenditure. Cash & investment in hand was about $188million which can support operation for 108 months.

Agape Love Deaf International

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

To assist poor children with hearing impairment to go to school and provide sign language translation services

It is an International organization with branches in America and China. Hong Kong branch was small in scalem and its annual income and expense was about $120,000. Project expense, salaries and administrative expense were 19%, 62% and 20% of total expenditure. Salary paid during the year was only about $72,000 but it contributed a high proportion of total expenditure because of small scale. It recorded a deficit and cash in hand can support operation for 2 months. Services include sign languages translation and scholarship.

Hong Kong Neuro-Muscular Disease Association

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

A self-help non-profit making charity for people suffered from Neuro-muscular disease and their carers

Organisation is small in scale that income for the year was only about HK$1.59million. Major source of income were grants from Community Chest, Social Welfare Department, and donation from corporations and private foundation. Public donation contributed only about 12% of total income. No rating is available as there was no disclosure of fund raising expense. Project expense, salaries, and administrative expense were about 79%, 10% and 11% of total expenditure. It had good control in operating expense despite. It recorded a deficit of ~$300,000. Cash in hand was about $2.9million (~$1.4million belong to designated fund). Services include subsidy for medical or rehabilitation facilities, medicine, advocacy and activities for people with neuro-muscular disease.

Chi Wo Tan

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

A temple for Confucianists to learn and meditate

Major source of income was donation and receipt from ritual functions (~$8million). Project expense was mainly donation and materials for ritual functions and project expense was about 57% of total expenditure. Salaries, administrative and depreciation expense were about 12%, 18% and 10% of total expenditure. Salaries & administrative expense were at reasonable levels. It record a surplus. Cash and investment in hand was about $6million which can support operation for 13 months.

TAI YI ZONG JIU XUAN MEN ASSOCIATION

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

No information available to the public

New organization set up in late 2010. Donation is the major source of income. Project expense and salaries were about 25% and 11% of total expenditure. Administrative expense mainly consisted of rental payment (~$320,000) which was about 30% of total expenditure, and depreciation was about 17% of total expenditure. Rental payment was a related party transaction that was paid to the company owned by the 1st councillor of the organization. Bank mortgage was amounted to about $2.2million. It recorded surplus amounted to $670,000, and cash in hand can support operation for 13 months. No website and no details or statistic of the service.

Po Leung Kuk

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

To provide professional, quality and multi-faceted social services to the community, under modern and cost-effective management

Transparency has been improved comparing to the previous year even the total expenditure figure and breakdown is still unavailable. Unaudited balance sheet is available to the public. Cash and investment in hand were over $2,360million. Total income was over $750million including fundraising income (~$173million) and Government subvention (~$460million). Major construction and development projects costed $74million only. No estimation of number of month of operation that $2,360million can support as there is no disclosure of total expenditure.

Sin Kai Funds

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

To serve the children in poverty in Guai Zhou, China

It submitted outdated audit report (2006) to Company Registry in October 2010. It provided no financial data of 2007, 2008 and 2009. Project and administrative expense were about 82% and 18% of total expenditure. It has no staff cost because all staffs were volunteers. It recorded a surplus and cash in hand can support 9 months of operation. Services information are available on the website with frequent update (including 2007-2011 service information). Service users information and on site visit report are also available on the website.

Arts with the Disabled Association Hong Kong

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

Arts are for Everyone (Including handicapped)

Scored high in all indicators. The cost of raising every $100 was about $4, and the fund raising cost was less than 1%. The major source of fund were project grants. Project expense, salaries and administrative cost were about 75%, 18% and 6% of total expenditure. It recorded surplus for the year and the cash in hand can support operation for 1 year. Annual report listed out all art activities, competition, exhibition and seminars held during the year.

BUDDHIST MAN SANG HALL

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

To spread Buddhism culture

Donation income was the major source of income (~$17million). Project expense and administrative expense were 58% and 22% of total expenditure. Salaries was only 4.5% of total expenditure. Cash and investment in hand was over $100million which can support operation for 22 years. Financial statements and service statistic are not available on the website.

Christian Action

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

For the welfares of the unfortunate and poor ones

Major source of funding was project sponsorship.Administrative costs and project costs are 83% and 14% of the total expenditures.Audit report showed salaries under project expense, and salaries accounted for 80% of project expense.The launch of the 2009-2011 Annual Report is not being presented, but the 2006-2008 more than 144,000 times the total service, including services to foreign domestic helpers, the poor, also provides legal information services, providing more than 11,000 jobs and training courses.

BONFIRE

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

To encourage disciples to have mediation daily

Donation was the only source of income. Project expense was mainly rental payment as the organization operate a center with bookshelf, prayer room and cafe. Rental expense was about 42% of total expenditure. There is no income from book or coffee sales was stated. 2007 paid management fee amounted to $380,000. It recorded a deficit and cash in hand can support operation for about 8 months. No service statistics is available.

Rainbow Project

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

To provide special educational facilities for children with autism</br> To promote awareness of autism in the Hong Kong community

Major source of income was donation. The second major source of income was tuition. Project expense, salaries and administrative cost were about 9%, 75% and 13% of total expenditure. Salaries should have included front line professional staff. It recorded a surplus and cash in hand can support about 5 months of operation. Service information including speech therapy, occupational therapy, and therapy provided to low income family are available on the website. No service statistic is available

Hong Kong Workers’ Health Centre

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

To promote and protect the health of workers

Project expenses accounted for 86% of the total expenditure. Salaries and administrative costs were about 8% and 6%, of total expenditure respectively. The indicators reflect effective control of operating costs.Since the audit report did not show a breakdown of project expense, we do not know how the charity spend the donation.Annual report showed that the charity focused on policy research. It served more than 4,000 people during the year.It recorded small surplus for the year.Cash in hand can only support the operation for six months. No donation was idle.The charity may consider distributing news or updates through internet and mobile phone so as to raise public attention.

Hong Kong Federation of Handicapped Youth Association

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

To promote the welfare handicapped youth

It had no public fund raising activities. Thus unavailable for rating.Administrative cost, project expense, and salaries, were about 13%, 10% and 51% of total expenditure respectively. More than 60% of the staff were handicapped.Main source of income was sales and service income. Government funding was the 2nd major source of income.It operated a social enterprises. We suggest the social enterprise may share its experiences with others.It may consider raising fund from the public. With more revenue, the charity can expand its service and achieve economies of scale.

Cheungshawan Kaifong Welfare Association

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

To promote welfare of the district

It is small in scale. Annual income and expense were about $400,000 and $300,000. 80% of income was donation. Project expense, salaries and administrative expense were about 60%, 24% and 15% of total expenditure. It recorded a surplus. Cash in hand can support about 19 months operation. It has no website and no service details or statistic is available.

The Chinese Muslim Cultural and Fraternal Association

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

To promote religious and education

It was small in scale that annual income (excluding increase in fair value of property) and expenditure were $1.1million and $2million. Major source of income was rental income ($500,000). Project expense, salaries and administrative expense were about 41%, 30% and 29% of total expenditure. Administration expense was mainly website expense (~$190,000). Cash in hand was about $35million which can support operation for 240 months. Latest news and activities are available on the website but there is no service statistics.

Association of Women with Disabilities Hong Kong

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

To provide the channel for women with disabilities to speak up </br> To fight for the rights for women with disabilities

It was small in scale. Annual income and expense were about $300,000. It had no disclosure of fund raising expense and breakdown of expenditure. Only two expenses, program expense and bank interest, were shown on the audit report. Program expense should have already included front line staff and administrative expense. It recorded a deficit and cash in hand can support about 3-4 months operation.

AIDS CARE CHINA

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

To provide a communication platform between people affected by Aids

Hong Kong is a fund raising location. Projects were operated in China and donation is the only source of income. It had no disclosure of fund raising expense and therefore no rating is available. Project expense and administrative expense were about 96% and 4% of total expenditure. Overseas helper costs were grouped under project expense. It recorded a surplus amounted to almost 50% of total income. Cash in hand was about $780,000 which can support operation for 14-15 months. No service statistics is available on the website.

Hong Kong Blind Union

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

To improve the employment and education condition of 12 million blind people in Hong Kong

Major source of fund was government subvention. The second major source of income was donation. It had high fund raising efficiency on the flag day and cost of raising $100 was about $3 and total fund raising expense on flag day was less than 1%. Project expense, salaries and administrative expense were about 65%, 14% and 21% of total expenditure. More than 70% of staff were program related staffs. It recorded a surplus. Its cash and investment in hand can support operation for 13-14 months. It served about 5,000 person time.

Care of Rehabilitated Offenders Association

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

To aid, assist and give to rehabilitated offenders

Fund raising dinner income (~$1.02million) was the major source of income and the fund raising dinner expense was about $380,000. The cost of raising every $100 was about $37 and fund raising expense was about 83% of total expenditure which is considered a very high level. No donation was paid to other charity after the fund raising dinner during the year. The only item considered as project expense considered was meeting expense (~$12,000) which was about 3% of total expenditure. Staff cost and administrative expense were about 10% and 4% of total expenditure. Cash in hand was about $1.2million and can support operation for 31 months. No service details or statistic is available because no website was found.

Operation Dawn

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

To provide support to rehabilitation drug users through Gospel-based counseling and group activities

Major source of funding was Government subvention. Salaries expense (~$5million) & depreciation (~$2million) took a significant portion of total expenditure. We have estimated the front line staff cost by taking average. Project expense, salaries and administrative expense were about 57%, 6% and 17% of total expenditure. It record a surplus (excluding depreciation expense which was a non-cash item) and cash in hand can support about 5-6 months operation. It operates a remote island and a halfway house to support.

Suicide Prevention Services

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

To provide mental care and hotline support to people with intention to commit suicide

Salaries was about 69% of total expenditure.Even though it showed no clear proportion of frontline and back office staffs salaries, we guess about 66% of staffs were frontline staffs according to the positions and numbers listed on the annual report.Therefore, the estimated project expense would be about 60% of the total expenditure. Salaries and administrative costs were about 23% and 11% of total expenditure.It had more than 350 volunteers. They handled more than 40,000 calls throughout the year. In average, $140 could help a suicidal person.It recorded suplus amounted to 20% of income for the year. Cash in hand can support operation for 14 months.

Star Fish Charitable Foundation Ltd

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

To provide medical treatment and care for orphans in China, be it physical deformities or sicknesses

The Organisation proactively provided the latest audit report and supported high transparency. It has good fundraising efficiency that the cost of raising every $100 in Thanksgiving Dinner and Musical function were about $15. Fund raising expense was about 14% of total expenditure. Medical treatment or surgery expense for orphans in China, and feeding home in Shanghai was about 85% of total expenditure. Its administrative expense was about 0.02% of total expenditure. It recorded a surplus (~$6.4million). It provided medical treatment and restored lives for 77 orphans in China in 2013. It also opened a feeding home for kids with seriously illness. Detail reports with surgery fee, medical treatment, photos and status of orphans are available on the website.

China Evangelistic Mission

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

To preach the gospel, build churches, train disciples and serve the community

Major source of income was donation. Fund raising efficiency was estimated by promotion and printing expenses. Cost of raising every $100 was about $2, and the fund raising expense (promotion and printing expense) was only about 2% of total expenditure. Most of the staffs went to other countries to preach and considered as front line staffs. Project expense, salaries and administrative expense were about 69%, 20% and 10% of total expenditure. It recorded a surplus and cash in hand can support operation for 8-9 months.

GLOBAL HOPE NETWORK LIMITED

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

To build a website</br>

Donation activity income and trip settlement income were the major sources of income (~$0.55 million) Project expense, salaries expense and administrative expense were 73%, 11% and 14% of total expenditure Recorded a deficit and no way to access the operation No website and no service statistics is available

Loving Elderly Services Centre

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

To provide social activities to elderly

Major source of fund was from public donation and charity sales. The cost of raising every $100 was $33, and the total cost was about 17% of total expenditure. Project expenses and salaries were not shown separately in the audit report. All expenses were grouped as administrative expense. Recorded a minor deficit for the year. Its liability was amounted to $1million and may bring going concern. No annual report or service statistics is available on the website.

New Kowloon Women Association

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

To provide full day pre-school education to kids

Donation, subvention and subsidy were the major source of income. No breakdown of operating expenses was provided on the audit report. Salaries and administrative expense were about 72% and 25% of total expenditure, and depreciation was about 3%. Salaries should have included the front line staff cost. It recorded a minor deficit. Cash in hands was about $14million which can support operation for about 14 months. It operates 4 kindergarten. No services related to women was stated on the website.

Causeway Bay Association

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

To understand and care the life of residence of Causeway Bay and bring harmony to the community

It was small in scale. Total income and expenditure was about $270,000. Major source of income was donation (contributed more than 70% of total income). Second major source of income was activities income. It had no disclosure of fund raising expense. Project expense, salaries and administrative expense were about 36%, 44% and 20%. Project expense was mainly recreational activities expense. Staff cost was only about $120,000. It recorded a deficit and cash in hand can support operation for 4-5 months. It had no website. Since Wen Wei Po & Ta Kung Po reported about its annual dinner, the organization may lean toward left wingers.

Shinji Shumeikai Of Hong Kong

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

New religious organisation from Japan

Donation (~$25million) was the major source of income. Depreciation (no cash outflow) was about 30% of total expenditure. Project expense, salaries, and administrative expense were about 12%, 25% and 34% of total expenditure. It recorded a surplus. Cash in hand was about $77million which can support operation for about 42 months. No website and no information of the organization is available

Hong Kong Federation of The Blind

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

Self help group founded by the blind

Major source of income was donation and government subvention. Its fund raising efficiency in prior year (2008-2009) was good. The cost of raising every $100 was $8, and the total fund raising expense was about 3% of total expenditure in 2009. In 2010, project expense, salaries and administrative cost were about 81%, 12% and 5%. Front line staff costs was estimated by taking average and project expense already included the front line staff cost. It recorded a surplus and cash in hand net payable can support about 6 months of operations. Served more than 7,000 people time of people with sight impairment.

Sheung Tak Tong

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

Religious organization & operating social service center

Donation income was the major source of income (~$9million). Depreciation expense was about 50% of total expenditure and the factor is not counted when we performed the analysis because there was no cash outflow. Project expense and administrative expense were about 40% and 60% of total expenditure. It recorded surplus and cash in hand was only about $4million. No website and no service statistics is available.

Hong Kong Society for Education in Art

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

To promote art education

Audit period was half year (Jan - Jun 2009) and no specific reason was stated. No rating is available because of no disclosure of fund raising costs. Project expense, salaries and administrative expense were 17%, 58% and 23% of total expenditure. No separation of frontline and administrative staff salariesProject expense in 1st half of 2009 dropped to $70,000 from $320,000 in 2008 full year. It seems to have a cut down in operation. It recorded a deficit. Cash in hand can support operations for 4-5 months.

Kam Lan Koon

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

To promote Taoism

Transparency has been improved by putting up latest audit report on the website. Major source of income was donation (~$1.24million). Project expense, salaries and administrative expense were about 38%, 15% and 47% of total expenditure. Project expense were mainly ceremonial and worshipping expense, and free medical aid services. Administrative expense remained high (~32%) even excluding rent & rates. Provision for legal fee of a lawsuit amounted to $2.5million was reversed in 2010. Cash and investment were about $2.1million which can support operation for 21 months

Hong Kong Youth Power Association

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

To encourage young people to understand the motherland</br> To provide activities and training to the youth and develop their civic awareness

Income from fund raising event was the major source of income. No rating is available because of no disclosure of fund raising expense and salaries. Project expense and administrative expense were about 61% and 39% of total expenditure. It recorded a surplus and cash in hand can support about 9-10 months operation.

Couple Co-Creation Society

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

To promote good and harmonious marriage

It is small in scale with a simple audit report that grouped all expenses to administrative expense. Since there was no disclosure of fund raising cost and project expense, no rating is available. It has high transparency as the website has posted annual and financial report, however, the latest report has not been uploaded yet. It recorded a deficit. Cash in hand is sufficient for 2 months operation. The charity may consider expand its service and generate more income from various source.

Richmond Fellowship of Hong Kong

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

To promote community mental health and caring services

Project costs, staff costs and administrative expenses were accounted for 17%, 66% and 16% of total expenditure respectively.High staff costs could be due to the operation costs of professional counselling and temporary homeIt served about 2,400 people throughout the year. In average, $2,000 could help a mentally ill patient.If we also take into account of promotion and education, more people have been benefits during the year.It recorded surplus for the year. Cash in hand can support operation for 9 months.

People Service Centre (formerly known as 'ADPL Social Service Centre)

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

To provide social services to the elderly, disabilities, poor family, unemployed people and other people in need

High fund raising efficiency that the average cost of raising every $100 was $9. Total fund raising expense was about 1% of total expenditure. Project expense, salaries, and administrative costs were about 74%, 14% and 9% of total expenditure. The indicators showed effective control in operating cost. Most resources are used for charitable programes. It recorded a deficit. Cash in hand can support 3 months operation. Services included training for women, elderly and youth.

Oriental Daily News Charitable Fund

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

‘To whom much is given, much is expected’</br> To promote charitable works and help the people in need

Major source of income was donation. The cost of raising every $100 was about $2, and fund raising cost was about 3% of total expenditure. Project expense was about 97% of total expenditure and administrative expense was less than 1% of total expenditure. It has no staff cost. It recorded a surplus of more than $6 million. Fund can be used was about $16million and can support about 15 months operation. It handled about 900 cases during the year.

Children Life Stimulation Organization

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

To provide training and material support to children from poor families

High fund-raising costs because of small scale. The cost of raising every $100 was $42. The "part-time promoters" stated on the audit report might represent professional fund-raising staffs. Project expense is very low and only accounted for 4% of total expenditure.Salaries and administrative expenses amounted to 50% of total expenditure.The operating efficiency is low due to no economies of scale. It will take time to improve.

Heifer International Hong Kong Limited

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

Taking a self-sufficient approach by supporting farmers to raise cows instead of giving free milk

Hong Kong Branch is a fund-raising branch and The average cost of raising every $100 was about $21. The total fund-raising expense was 21% of total expenditure. Comparing to other international charities, it was less competent.The salaries has been included in either fund-raising or administrative costs. Administrative costs was only about 5% of total expenditure.Project expense was about 74% of total expenditure and all contributed to China projects. Please also refer to Charity Navigator for U.S. branch rating.

Society for the Welfare of the Autistic Persons

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

To fight for the rights and benefits of autistic people

Major source of income was income on flag day. The second major source of income was government subvention. Cost of raising every $100 was $7 and fund raising expense was about 3% of total expenditure. Project expense, salaries and administrative cost were about 34%, 54% and 9% of total expenditure. Rental payment was grouped under project expense. Staff cost should have included front line staff. Cash in hand was about $2million and can support about 26 months of operation.

Chi Lin Nunnery

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

To promote Buddhism. There are elderly homes, primary, and secondary schools, cultural department, evening college and a library operated under Chi Lin Nunnery

Audit report showed eye catching and high risk investment such as ELN and pledged bank deposit. There was significant investment loss. Please refer to the detailed rating report.

Companion Animal Federation

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

To promote animal welfare

The latest audit report is for the year ended 2008. Audit report of 2009, 2010 and 2011 have not been submitted to the company registry. It was small in scale and the annual income and expenditure were about $600,000. Project expense, salaries and administrative expense were about 58%,13% and 29% of total expenditure. It recorded a deficit and cash in hand was only about $3,000 and can hardly maintain the daily operation.

Doctor Pet

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

To promote animals therapy

No rating is available because of no disclosure of fund raising expense and staff costs. Donation was major source of income and 95% of donation was spent on functions. It recorded a serious deficit. Administrative expense unavoidably high due to small scale and it was paid by saving at banks. Cash balance as at 31/3/2009 was less than $39,000. Project expense and administrative costs were about 69% and 29% of total expenditure. Cash in hand can only support operation for 1 month. Volunteers visit elderly home, schools and hospital for more than 200 times during the year.

GiftOfJoy

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

To sponsor education program for children

The organisation is very small in scale. Annual donation and expenditure were about HK$90,000 and $60,000. Donation was the only source of income. Project expense, staff welfare and administrative expense were about 55%, 23% and 19% of total expenditure. Project expenditure in the prior year was about 70% but there was a serious deficit. This year it recorded a surplus this year. Cash in hand was about $90,000. It had no website.