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.

CharityWatch's rating of the American Jewish Joint Distribution Committee includes the financial activities of the organizations included in its Consolidated Audit of December 31, 2014.

According to audit note 2, entities included in the consolidated audit are related through common board control and economic interest. They include:

"The American Jewish Joint Distribution Committee, Inc., Joint (JDC) - Israel (CC), the Jack G. Buncher Charitable Fund for the American Jewish Joint Distribution Committee, the Swergold Family Foundation for Children in Crises, the Thalheimer Family - JDC Support Foundation, Inc., AJJDC Real Estate Company Limited, the Taub Center for Social Policy Studies in Israel, and the Maurice and Vivienne Wohl Charitable Foundation..."

Whenever practicable, CharityWatch obtains consolidated audited financial statements that include all of the entities of a charity. Such an audit eliminates related party transactions among related groups, and allows us to determine how efficiently an organization is operating on the whole.

For more information on this topic, please see our section on Treatment of Related Organizations, which can be found on the Criteria & Methodology tab under the "About Us" navigation header.

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