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 Food and Water Watch includes the financial activities of the 501(c)(3) public charity (tax ID#32-0160439). Our rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, Food and Water Watch Fund (tax ID#32-0160436).|
CharityWatch issues separate ratings for 501(c)(4) organizations, even when such groups are included in a charity's consolidated audited financial statements, due to the different tax treatment of these groups. For more information on this topic, please see our sections on Types of Non-Profits and Tax Status, which can be found on the Criteria & Methodology tab under the "About Us" navigation header.
CharityWatch does not issue a separate rating of the 501(c)(4) Food and Water Watch Fund at this time due to its relative small size. Food and Water Watch Fund reports receiving approximately $866,800 in contributions in 2015, according to its Form 990 tax filing.
|According to the Food and Water Watch audit of December 31, 2015 (Note 7, Related Party Transactions):|
"The Organization shares common management and employees with Food and Water Watch Fund (the Fund), a 501(c)(4) organization whose purpose is to lobby elected officials on behalf of citizens on issues of safe food and clean water. The Fund is billed by the Organization for its share of salary and office expenses. These costs approximated $211,111 for the year ended December 31, 2015. At December 31, 2015 the Fund owed the Organization $231,501 for shared costs.
"During the year ended December 31, 2015, the Organization's Board of Directors approved an $110,000 contribution to the Fund..."