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)
In early 2017, First Candle merged with CJ Foundation for SIDS to become CJ First Candle, according to cjfirstcandle.org.

CharityWatch's rating of CJ First Candle will not include the financial activities of CJ Foundation for SIDS until at least the year-end December 31, 2017 financial statements of the combined organization become available to CharityWatch. CharityWatch does not provide a separate rating for CJ Foundation for SIDS.
According to the First Candle audit of December 31, 2014, Note 6, Management Agreement:

"First Candle is contracted with an association management company to provide management services and office facilities. The agreement automatically renews each twelve-month period and commences January 1 of each year. Either party may terminate the agreement without cause upon written notification. Mangement fees for the year ended December 31, 2014 [were] $119,604. The minimum fee under the contract for the contract year ending December 31, 2015 is $119,604."

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