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.

The Parent Association of Pre-School Handicapped Children

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

To advocate for the need and welfare of persons with disabilities, and to monitor the quality of services

No rating - no disclosure of public fund raising cost. Major source of fund was subvention from Hong Kong Jockey Club. Project expense, salaries, and administrative costs were about 60%, 22% and 12% of total expenditure. It recorded a deficit and cash in hand can support operation for 26 months. It operates district service centers, and rehabilitation service etc, and serve more than 20,000 person time throughout the year.

KELY Support Group

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

To empower young people and to enable them to make informed choices in reaching their potential (provided by KELY)

The organisation proactively provided the latest audit report and support high transparency. Audit reports stated the analysis of financial result for audience to understand the figures, which is commendable.Major source of income was designated fund or grants from corporations or charitable funds(~60% of income). Significant improvement in fund raising efficiency that the cost of raising very $100 was about $39. Public fundraising expenses was about 8% of total expenditure. Project expense, salaries and administrative expense were about 64%, 22% and 5% of total expenditure. 7 out of 10 paid staffs were program staffs and the salaries expenses were classified as project expense. Good control in operating efficiency with low administrative expense. It recorded a surplus and cash in hand can support for 1.5 month only.

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.

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.

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

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

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.

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.

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

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.

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.

Fu Hong Society

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

To provide opportunities for the disabilities </br> To fight for the welfare and rights of disabilities

Government subvention was the major source of income (~78% of total income). Public donation contributed less than 3% of total income. Project expense (80% belongs to frontline staff) was about 76% of total expenditure. Estimated supporting staff salaries and administrative expense were about 6% and 8% of total expenditure. It recorded a surplus exceeding public donation. Cash and investment in hand (~$190million) can support operation for 8-9 months. Service information and statistics were stated on the annual report.

Save the Children Hong Kong

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

To build a world for children that they can enjoy rights of living, and protection

The organisation proactively sent us the latest audit report and supports high transparency, which is commendable. Its major source of income was public donation (~$102million). The cost of raising every $100 was about $30. Fund raising expense, project expense, salaries and administrative expense were about 22%, 70%, 5% and 3% of total expenditure. Cash in hand was about $23million which can support operation and projects for 2-3 months. It spent ~$14million on programs in China, ~7.1million in Ethiopia, ~$4.6million in Haiti, and ~$4.5million in Bangladesh. Services includes children education (by opening learning center), humanitarian, health and children protection.

HKSKH Lady MacLehose Centre

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

To promote the love of Christ, and enhance personal, social consciousness, moral, spiritual and other aspects of growth and development.

Mainly funded by Social Welfare Department.Salaries were about 68% of total expenditure, but most of the staffs were front-line staffs and should be considered as project expense. Therefore, project expense was about 75% of total expenditure. The portion of salaries dropped to 18% and administrative expenses was about 6% of total expenditure.It served more than 5 million people throughout the year.Cash in hand can support operation for 6 months. Most donation have been used to serve the people in need as soon as possible.It recorded a slight net loss for the year.

St. James Settlement

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

A multi social service agency provides high quality comprehensive services to meet the diverse needs of children, youth and elderly.

Project expense, salaries and administrative costs were about 27%, 56% and 9% of total expenditure. Since salaries of front-line staff and administrative staff have not shown separately, no estimation of project costs can be done. It recorded a surplus for the year. Cash and investment in hands can support operation for 7-8 months. Audit report clearly stated the income and expenditure of about 80 projects or service unit. It has 40 service points in HK and serve more than 10,000 people everyday. It may consider to display the service statistic on the website so that the public can understand the operational status and social impact better.

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.

Christian Communications

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

To publish books and train Chinese disciples

Major source of income was project income. The second major source of income was donation and total annual income was about $11million. Project expense, salaries and administrative expense were about 37%, 12% and 18% of total expenditure. Salaries should include frontline staff cost. Cash and investment in hand was about $9million which can support operation for 6 months. Information of services, publications and latest activities were available on the website

Regeneration Society

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

To provide rehabilitation services to people with long term illness

Donation and flag day income was the major source of income. Cost of raising every $100 was about $7 and fundraising expense was about 2% of total expenditure. Project expense, supporting staff cost and administrative expense were about 69%, 17% and 11%. It recorded a deficit. Cash in hand was about can support operation for 9-10 months. Latest activities information is available on the website.

Heung Hoi Ching Kok Lin Association

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

To promote buddhism and provide elderly and education services

Project expense, salaries, administrative costs were about 3%, 70% and 19% of total expenditure. Project expense was mainly for Buddhism promotion. Salaries should have include staff in elderly home, but the report did not separately show the frontline and administrative staffs. Cash and available-for-sale investment amounted to $420 million, and can support operation for 38 months. There was a staff with annual salary over $1.2 million (less than 1% of total expenditure). Charities need to recruit talent people. Senior manager making a comparable salary with the private market is reasonable. The public would like to learn more about the performance of the senior management.

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.

The Dharmasthiti Group

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

To promote the spirit and value of Eastern Culture

No audit report or annual report is available to the public. No analysis or rating can be done. It probably was registered as a society.

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.

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.

Joyful (Mental Health) Foundation

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

To raise public awareness on emotional health, and reduce misunderstanding, prejudice and discrimination.

There are rooms to improve operational efficiency according to all indicators.Served or communicated with about 26,900 people during the year. Cost of providing mental health or counseling services to a person was about $110 in average.Cash in hand can support operation for 2 years. The charity may consider investing in low risk products.To capitalize on the contributions as soon as possible so that more people in need to be benefit, you can expand the scope of services to hire full-time staff and service people.

Association of Salesian Cooperators

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

To raise fund for service fund, and serve the youth

It was small in scale but it had high fund raising efficiency. The cost of raising every $100 was about $2. Project expense, salaries, and administrative expense were about 89%, 1% and 8% of total expenditure. It recorded a surplus. Cash in hand was about $740,000 which can support operation for 24 months. No service statistics is available.

The Comfort Care Concern Group

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

To promote comfort care to the terminally ill and their families, and well as the breaved

Major source of income were subsidy of foundation. It has no government subvention. Public donation was about 16% of total expenditure. It has good fund raising efficiency. Cost of raising every $100 was $5. Fund raising expense was about 1% of total expenditure. Project expense, salaries and administrative cost were about 59%, 27% and 14% of total expenditure. 90% of total expenditure was front line staff cost. It recorded a surplus. Cash in hand can support about 8 months of operation. Served more than 580 people.

Royal British Legion

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

To help the armed force community and commit to the welfare, interests and memory of the Service family

Organization is incorporated outside Hong Kong. It submitted a consolidated audit report from U.K. to Hong Kong Company Registry. Its major source of income was donation and has fair fund raising efficiency. The cost of raising every $100 was about $21 and fund raising expense was about 20% of total expenditure. Project expense, salaries and administrative cost were about 59%, 5% and 21% of total expenditure and project expense has already included front line staff cost. It recorded a surplus and cash in hand can support about 23 months of operation. It has about 15,000 beneficiaries during the year.

Ladder Mission

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

To preach the gospel to the whole city

Rating is unavailable because of no disclosure of fund raising cost. Major source of fund was donation. Project expense, salaries, and administrative costs were about 54%, 37% and 7% of total expenditure. Salaries took a high proportion and should have included the front line staffs. No separation of salaries of frontline and administrative staffs. Administrative expense was low. It recorded a deficit. Cash in hand can support operation for 4 to 5 months. Services include neighbor center, food banks, community church, and course etc. However, website shows no service statistics.

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.

V Q Foundation

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

To raise fund for service projects to help children in Hong Kong to set an object of pursuit and assist them becoming responsible citizens

It is small in scale. Donation received was about $200k and activities income was about $160k. Project expense and administrative expense were about 76%, and 24% of total expenditure. Since the website was down, we looked up on Facebook for projects and we were not sure which projects consumed most of the expenses, and generated income. It had no paid staff and it recorded a surplus. Cash in hand was about $380k which can support operation for3 years.

The Industrial Evangelistic Fellowship

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

To serve and care the poor and to preach gospel

High fund raising efficiency. Cost of raising every $100 was $9, and the total fund raising expense was about 1% of total expenditure. Major source of fund were from foundation and public donation. Project expense, staff salaries and administrative cost were about 49%, 30% and 13% of total expenditure. Project expenses included estimated front line staff cost. It recorded deficit for the year. Cash in hand can support operation for 6 months. It served 32,000 people during the year and the average cost was $300 per person.

Comfort House of Elderly

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

Not application (Website is broken)

Major source of income was donation from fund raising activities. The cost of raising every $100 was about $3 and fund raising expense was about 2% of total expenditure. Project expense, salaries and administrative cost were about 8%, 34% and 55% of total expenditure. Administration expense was mainly marketing and promotion expense (~45% of total expenditure). No service information or statistic as the link to website is broken.

Home of Artists

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

To serve the Christian performing artists

It was small in scale. In 2009, annual income and expenditure were about $700,000 and $820,000. It recorded a deficit but positive net cash flow (excluding depreciation expense). Member offering was the major income (~95% of total income). Project expense, salaries and administrative expense were about 43%, 28% and 10%. Low administrative expense represented a good control of operating cost. Depreciation (no cash out flow) was 19% of total expenditure. Cash in hand was about $530,000 which can support operation for 8 months

Hong Kong Health Education and Health Promotion Foundation

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

To promote health education

Major source of income was grant. Project expense and administrative cost were about 98% and 2% of total expenditure. No salaries was paid during the year (prior year salaries only took a small portion of total expenditure). We guess the project was outsourced or all staffs were volunteers. It recorded a surplus. Cash in hand can support about 15 months operation. Service include student campaign and seminars etc. No service statistics is available on the website.

HOCC Charity Fund

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

To provide services and support to the people with needs

Fund-raising efficiency is low. The cost of raising every $100 was $56. The fund raising cost was about 57% of total expenditure. This could be due to the small scale and less experienced in fund raising.Project costs, salaries and administrative expenses were about 27%, 2% and 15% of total expenditure. Staff and administrative costs were under the strict control by the fund. Very good at organizing volunteer group. Its network has more than 350 volunteers.They may consider assisting other charities to expand volunteer network.

Association of Baptists for World Evangelism

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

To provide social services through operating social services center and schools

Government subvention was the major source of income. Service income was the second major source of income. Staff cost was (~$20million) was about 72% of total expenditure. The salaries should have included the frontline staff cost. Project expense and administrative expense were about 9% and 14%. It recorded a surplus. Cash in hand was about $20million which can support operation for about 8-9 months. Operating several service centers serving youth, elderly and infants.

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.

Sik Sik Yuen

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

To promote Taoism.

Project expense, salaries and administrative cost were about 16%, 60% and 14% of total expenditure. Project expense includes estimated front-line staff costs ($69million) as the annual report showed that there were 579 staffs and front-line staffs were about 60%. It recorded a surplus for the year. Cash and investments held in cash was over $600million and is sufficient for operation for 38 months. Wong Tai Sin Temple and online praying system had 210,000 visitors. Elderly and medical services served about 100,000 people. It may consider sharing the long term development plan so that the public will know how the charity will use the assets. It may also consider expanding services so that more people can be benefited.

Ronald McDonald House

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

To provide a temporary home for children with illness and their parents.

Total income was about $13million, and fundraising income contributed almost 50% of total income. It had high fund raising efficiency. Cost of raising every $100 was about $7 and fund raising expense was about 13% of total expenditure. Project and service expense which included mostly salaries was about 68% of total expenditure. Administrative expense was about 19% of total expenditure. It recorded a surplus, and cash and investment in hand can support operation for 8 years

Hong Kong Young Women’s Christians Association

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

To provide diversify social services

Major source of income was government subvention (~$210million) and second major incoe was operating income (~$180million). Public donation contributed less than 1% of total income. Cost of raising every $100 was only about $5, which was better than the previous year (~$10), and fund raising cost was less than 0.1% of total expenditure. Project expense, salaries and administrative expenditure were about 56%, 33% and 4% of total expenditure. It recorded a surplus and cash and investment in hand was about $430million which can support operation for 13months. Audit report was 46 pages long attached with 123 pages appendix which was highly accountable and commendable.

Hong Kong Adventure Corps

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

Formerly the Royal Hong Kong Regiment (The Volunteers) Junior Leader Corps

Major income was operating income from camp. Cost of raising every $100 was about $2 on flag day and the fund raising cost was less than 1% of total expenditure. Project expense, salaries and administrative expenses were about 43%, 33% and 22%. No disclosure of the proportion of front line and administrative staffs. It recorded a surplus and it exceeds the public donation amount. Cash in hand can support about 11 months operation.

Hong Kong Alzheimer’s Disease Association

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

To provide services to persons with dementia and their families and advocate for the enhancement in services and resource allocation for dementia care, and to promote public awareness of dementia

Good efficiency overall. Even though audit report showed that it had low fund raising efficiency (average cost of raising every $100 was $65), the major fund raising event was 15 anniversary celebration and concert, which were not solely fund raising events. Its major source of income was sponsorship and service fee income, and fund raising expense was about 10% of total expenditure. Project expense, salaries, and administrative costs were about 59%, 9% and 17% of total expenditure. Salaries represented the staff cost at head office only and front line staff cost should have been grouped under project expense. It recorded a deficit. Cash in hand can support operation for 6-7 months. Served more than 14,000 people time.

Friends of Hope Education Fund

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

To provide scholarship and construct school for the poor children in China

Donation was the major source of income. Project expense and administrative expense were about 75% and 25% of total expenditure. It recorded a surplus and cash in hand was about $3.3million which can support operation for about 4 years. Details of the schools and projects receiving donation from the fund was stated on the website

Catkin Elderly Welfare Center

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

To provide various activities for the elderly so that they can play, learn and make friends

With unspecified fund-raising costs, no rating is available.Project expense was about 52% of total expenditures. It was mainly rental expenses (30% of total expenditures).Administrative costs was only 12% of total expenditures, and this was at a low level.It recorded net loss for the year of 2009.Small scale made it difficult to reach economies of scale.We recommend the charity to raise fund proactively.