CharityWatch REPORT
Issued September 2018

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)
CharityWatch's rating of Oxfam-America includes the financial activities of the 501(c)(3) public charity entity (tax ID #23-7069110).

The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, Oxfam America Action Fund (tax ID #20-1971032). CharityWatch does not rate the Action Fund, which is relatively small in terms of revenue and expenses, at this time.

Should CharityWatch rate Oxfam America Action Fund in the future, we will issue a separate rating due to the different treatment of 501(c)(4) organizations under the IRS tax code. For more information on the different types of nonprofit organizations, please see our sections on Types of Non-Profits and Tax Status, which can be found by clicking on "Criteria & Methodology" under the "About Us" navigation header.


According to the Oxfam-America (OA) consolidated audit of March 31, 2018 (Note 1), OA describes its organizational structure as follows:

"OA is a member of Oxfam International, which is a non-profit organization registered in the Netherlands, comprised of twenty independent organizations around the world. OA's chair is a member of the Oxfam International Board of Supervisors. Each Oxfam International member organization has one vote on the Oxfam International Board of Supervisors..."
According to the Oxfam-America consolidated audit of March 31, 2018 (Note 11, Direct Grants to Partners):

Included in Oxfam-America's program service expenses during the year ended March 31, 2018 are "direct development, advocacy and humanitarian grants provided to partners" that totaled $26,062,000. These direct grants were distributed in the following amounts by country/region of impact: (1) $3,283,000 to Regions of Asia and the Pacific; (2) $10,672,000 to Regions of Africa; (3) $5,884,000 to Latin America and Caribbean; (4) $5,272,000 to Global Programs; and (5) $951,000 to United States & U.S. Territories.
According to the Oxfam-America (OA) consolidated audit of March 31, 2018 (Note 9, Donated Services):

"OA received and recognized contributed services and materials (primarily legal services) of approximately $1,301,000 and $706,000 for the years ended March 31, 2018 and 2017, respectively..."

[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 Oxfam-America (OA) tax filing for the fiscal year-ended March 31, 2018 (IRS Form 990, Schedule J, Part III) re: Compensation, Supplemental Information:

"OA undertook reorganization in which some long-term staff received compensation packages in the form of severance. As a result, James Daniell received severance for the amount of $133,654, Mark Aherrera received severance for the amount of $73,179, and Lisa Tellekson received severance for the amount of $69,547...

"Ray Offenheiser retired as President and CEO in June 2017 and continued in full time employment through September 2017 to assist in transition to the new President and CEO, Abby Maxman. Ray received $48,120 upon his retirement for vacation he had earned and not taken."

[...]

"Abby Maxman [President (joined June 2017)] received a one-time taxable payment of $25,000 towards her relocation costs. Shelley Goode [VP, Resource Development] received a one-time taxable payment of $20,000 towards her relocation costs."


Regarding the individuals noted above who received severance, James Daniell is reported as Chief Operating Officer (until 7/17), Mark Aherrera is reported as IT Director (until 8/17), and Lisa Tellekson is reported as Director, Individual Giving (until 8/17). Their respective reported total compensation, including the severance, is $371,602, $205,392, and $182,808 for the calendar year 2017 (IRS Form 990, Schedule J, Part II).

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