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 Sunshine Foundation (National Office) does not include the financial activities of the Foundation's 15 chapters located throughout the United States.

According to the Sunshine Foundation audit of June 30, 2017 (Note 1, Nature of Business):

"... All chapters are operated by a slate of officers, all of whom are unpaid volunteers, under the guidelines and direction of the management of the Foundation. At various times throughout the year, each chapter has fundraising events for the benefit of the Foundation..."
According to the Sunshine Foundation audit of June 30, 2017 (Note 2, Donated Materials and Services):

"The Foundation has recorded donated airfare for families and Dreamlifts (a one day excursion to Orlando theme parks), admission to attractions for families, education and awareness displays, and other materials..." The Foundation reports recording donated materials and services for which it placed a total value of $280,849 in fiscal 2017.

[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".]

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