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.
|According to the National Kidney Foundation audit of March 31, 2016 (Note 1, Nature of Organization):|
"The Foundation has a chartered network of 12 affiliated organizations ('Affiliates') and 27 regional offices as of March 31, 2016 across the country to implement its mission... Under the provisions of a charter with the Foundation, each Affiliate must meet certain requirements regarding organizational structure, program services and fundraising."
CharityWatch's rating of the National Kidney Foundation does not include the financial activities of its 12 Affiliates.
As described in the National Kidney Foundation (NKF) fiscal 2016 tax filing: "...The Affiliates are separate legal entities (not controlled by NKF) which in tandem with the Foundation help implement its mission... NKF and its Affiliates have agreements under which a portion of contributions received by Affiliates is shared with NKF for the express purpose of fulfilling its mission" (IRS Form 990 Schedule O).