CharityWatch REPORT
Issued September 2016

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)
The American Bird Conservancy (ABC) includes $351,676 for "Membership" expenses in its total reported Program Services expenses, according to its audited financial statements for the year ended December 31, 2015. The ABC 2015 tax filing describes its Membership Services program as: "ABC's membership is a growing network of birders and nature lovers making a difference for birds throughout the Americas" (IRS Form 990 Part III, line 4c).

CharityWatch adjusted this $351,676 in Membership expenses from Program Services to Fundraising expenses before calculating ABC's Program % and Cost to Raise $100 for 2015.
According to the American Bird Conservancy (ABC) 2015 tax filing (IRS Form 990 Schedule L, Parts IV & V):

For Business Transactions Involving Interested Persons, ABC reports a "family relationship" involving Rita Fenwick at a transaction amount of $100,795.

The description of the transaction is reported as: "During the year, Rita Fenwick served as the Organization's VP of Development. The compensation [of $100,795] was determined at arms-length and was considered fair market value."

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