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 Children International consolidated audit of September 30, 2016 (Note 1, Product Donations):

"...[T]he Organization receives contributions of medical supplies, textbooks, clothing, shoes, etc. from various donors. ...The Organization has included [product donations valued at] $61,372,498 in Pubic Support and Revenue and the same amount under Worldwide Program Service expense for the year ended September 30, 2016."

[Note: CharityWatch generally excludes the value of in-kind (non-cash) donations of goods and services from its calculations of Program % and Cost to Raise $100. More information on how grades are calculated and the treatment of in-kind donations can be found by clicking on "About CharityWatch" from the navigation bar and then clicking on "Criteria & Methodology".]
According to the Children International consolidated audit of September 30, 2016 (Note 1, Nature of Operations):

"Children International India and Children International, Inc., in the Philippines, were organized in 2012 as fundraising and program affiliates of the Organization in support of its worldwide programs. Children International - Australia (CI-Australia), Children International - Canada (CI-Canada) and Children International - Dominican Republic (CI-DR), were organized in 2014 as fundraising and program affiliates of the Organization in support of its worldwide programs. Children International provides management assistance and oversight to these organizations to ensure they are operating in accordance with the Organization's vision."


CharityWatch's rating of Children International is based on its audited consolidated financial statements for the fiscal year-ended September 30, 2016, which include the financial activities of the international affiliates noted above.
According to the Children International consolidated audit of September 30, 2016 (Note 7, Related-Party Transactions):

"The Organization and Children International Community Organization (CICO) are related parties that are not financially interrelated organizations. CICO develops, owns and operates the local community centers through which social services are provided to impoverished children throughout the world. The Organization raises funds from donors and transfers certain funds to CICO providing the resources necessary to construct community centers throughout the Organization's international program locations."

"The Organization's contributions to CICO during the year ended September 30, 2016 was $1,048,346..."

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