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 Crohn's & Colitis Foundation of America includes the financial activities of the legal entities included in its audited financial statements for the year-ended 12/31/2015.|
According to the Crohn's & Colitis Foundation of America audit (Note 1), the Foundation has its headquarters in New York City and has 41 Chapters across the United States. The audited financial statements include the financial activities of the national office, the 41 Chapters, and the volunteer affiliates.
|According to the Crohn's & Colitis Foundation of America audit of December 31, 2015 (Note 1), the Foundation reports receiving in-kind donated services valued at $2,391,633 and in-kind donated airtime, primarily in the form of donated public service announcements (PSAs), valued at $9,343,092, for a total of $11,734,725 in contributed in-kind services and airtime in 2015.|
[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 Crohn's & Colitis Foundation of America 2015 tax filing (IRS Form 990 Schedule C, Political Campaign and Lobbying Activities, Part IV, Supplemental Information):|
"The Crohn's & Colitis Foundation of America, Inc. (CCFA) pays the Health and Medicine Counsel of Washington D.C. to keep the Organization up-to-date on what is transpiring with legislation on Capitol Hill concerning health and medicine. (Total amount paid in 2015 was $74,248). It should be noted that the Heath and Medicine Counsel of Washington is a healthcare advocacy group that may lobby on behalf of healthcare organizations; however, it is not paid to directly undertake any lobbying activities on behalf of CCFA. CCFA holds a 'Day on the Hill' event every year, in which patients suffering with Crohn's disease volunteer to travel to Washington D.C. to discuss proposed healthcare bills with legislators. The 'Day on the Hill' event was conducted during the calendar year 2015, for which expenses incurred were approximately $80,814."
|According to the Crohn's & Colitis Foundation of America audit of December 31, 2015 (Note 12, Related Party Transactions):|
"The Foundation uses a website to process online contributions for its special events. This website is affiliated with a member of the Foundation's Board of Trustees. The Foundation is charged a processing fee on all transactions which was 5.25% during the years ended December 31, 2015 and 2014. For the years ended December 31, 2015 and 2014, total fees paid were approximately $700 and $280,000, respectively."
|According to the Crohn's & Colitis Foundation of America audit of December 31, 2015 (Note 2, Research Grants):|
"... [T]he Foundation has unpaid conditional grants outstanding of $14,224,011...at December 31, 2015...which are payable upon satisfaction of the underlying conditions by the grantees and, therefore, such amounts have not been recorded in the accompanying financial statements."