CharityWatch Analysts perform an in-depth analysis of charities' audited financial statements and IRS tax filings, and often review other documents such as state filings, annual reports, and fundraising contracts during their evaluations. Below are select notes that CharityWatch believes may be of interest to donors.

Any time an Analysts' Note refers to a charity's Audited Financial Statements or IRS tax form, CharityWatch encourages interested donors to obtain a copy of the referenced documents so that they may view the information in context. Please contact the charity directly to request a copy of any referenced document. Charity tax forms and audits may also be obtained from a number of online databases. For a list of sources, please visit our LINKS page.

Note(s)
According to the Action on Smoking and Health (ASH) audit of December 31, 2016 (Note 9, Related Party Transactions):

"Leading up to December 31, 2015, ASH's Executive Director, Chief Operating Officer, and other ASH staff were involved in the operations of the Framework Convention Alliance (the FCA), a consortium of over 350 non-government organizations from more than 100 countries working on the development, ratification, and implementation of the international treaty, the World Health Organization's Framework Convention on Tobacco Control. ASH was a member of the FCA and supported the coalition with in-kind contributions as well as reimbursements for various expenses incurred in support of the FCA's global program of work, which aligned with ASH's mission. ASH's staff was not compensated by the FCA for their contributions. For the year ended December 31, 2015, expenses paid by ASH on behalf of the FCA totaled $250,548. At December 31, 2015, ASH dissolved their related party relationship with the FCA. On February 15, 2016, ASH provided a grant to the FCA to provide $100,000 in order to supplement the FCA's general operations in 2016."

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