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 Oxfam-America includes the financial activities of the 501(c)3 organization (tax ID#23-7069110). Our rating does not include the financial activities of the related 501(c)4 organization, Oxfam America Advocacy Fund (tax ID#20-1971032). CharityWatch does not rate the Advocacy Fund at this time. |
Should CharityWatch rate Oxfam America Advocacy Fund in the future, we will issue a separate rating due to the different treatment of 501(c)4 organizations under the 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 on the Criteria & Methodology tab under the "About Us" navigation header.
Oxfam-America (Oxfam) describes its organizational structure in its consolidated audit of March 31, 2015 (Note 1) as follows:
"Oxfam is a member of Oxfam International which is a non-profit organization registered in the Netherlands, comprised of seventeen independent organizations around the world. Oxfam'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, 2015 (Note 13, Direct Grants to Partners):|
Included in Oxfam's program service expenses during the year ended March 31, 2015 are "direct development, advocacy and humanitarian grants provided to partners" that totaled $19,755,000. These direct grants were distributed in the following amounts by country/region of impact: (1) $8,662,000 to regions of Africa; (2) $4,355,000 to Latin America/Caribbean; (3) $3,915,000 to global programs; (4) $2,069,000 to regions of Asia; and (5) $754,000 to the United States.
|According to the Oxfam-America consolidated audit of March 31, 2015 (Note 1, Concentration of Credit Risk):|
"... [T]wo donors accounted for approximately 19% and 11% [30% combined] of contribution income in fiscal 2015."
|According to the Oxfam-America (Oxfam) consolidated audit of March 31, 2015 (Note 15, Subsequent Events):|
"Oxfam spun off its Equitable Food Initiative ('EFI') program in April 2015 into a separate un-affiliated non-profit corporation. Oxfam holds a seat on the EFI board of directors. On May 7, 2015, Oxfam signed a fiscal sponsorship agreement with EFI. As fiscal sponsor, Oxfam acted as fundraising agent for EFI until June 5, 2015 when EFI was granted 501(c)(3) tax-exempt status. During the fiscal sponsorship period, Oxfam charged an administrative fee equal to 50% of the indirect cost recovery of the grants awarded to EFI during that period."