Compassion & Choices

CharityWatch's rating of Compassion & Choices is for the 501(c)(3) public charity (tax ID #84-1328829).

The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, Compassion & Choices Action Network (tax ID #84-1328830), for which CharityWatch does not provide a separate rating at this time. The Action Network received $68,532 in contributions in fiscal 2020, according to the audited Combining Statements of Revenue and Functional Expenses for the year ended June 30, 2020. "Compassion & Choices Action Network has independently governed chapters which are located throughout the United States," according to Note 1 of the Compassion & Choices fiscal 2020 combined audit. 

CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when they are included together in a combined audit, due to their differing treatments under the IRS tax code. For more information on this topic, please see our sections on Types of Non-Profits, Tax Status, and Treatment of Related Organizations, which can be found on the Our Process page.

For more information about things to consider when donating to organizations that have related public charity and social welfare entities, read "Sorting Out Nonprofit Pairs" in the "Articles & Alerts" section, below.

According to the Compassion & Choices (C&C) tax filing for the fiscal year ending June 30, 2020, C&C received in-kind donated services and use of facilities on which it placed a total value of $618,541 (IRS Form 990, Schedule D, Part XI).

[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 on the Our Process page.]

According to the Compassion & Choices (C&C) tax filing for the fiscal year ending June 30, 2020, C&C reports for Business Transactions Involving Interested Persons a transaction in the amount of $135,461 involving a board director, Mark Weideman. The reported description of the transaction is: "Mark Weideman is an owner of Weideman Group, Inc. who provides consulting services in the State of California to Compassion & Choices" (IRS Form 990, Schedule L, Parts IV & V).

According to the Compassion & Choices and Compassion & Choices Action Network [the Organizations] combined audit of June 30, 2020 (Note 14, Business Conditions):

"On March 11, 2020, the World Health Organization declared the outbreak of a respiratory disease caused by a new coronavirus as a 'pandemic'. First identified in late 2019 and known now as COVID-19, the outbreak has impacted thousands of individuals worldwide and the full outbreak continues to evolve as of the date of this report [October 16, 2020]. As such, it is uncertain as to the full magnitude that the pandemic will have on the Organizations' condition, liquidity, and future results of operations. As of the date of issuance of the [audited] combined financial statements, the Organizations' financial operations have not been significantly negatively impacted, however, the Organizations continue to monitor the situation. No impairments were recorded as of the combined statement of financial position date as no triggering events or changes in circumstances had occurred as of year-end; however, due to significant uncertainty surrounding the situation, management's judgment regarding this could change in the future. In addition, while the Organizations' results of combined operations, cash flows and financial condition could be negatively impacted, the extent of the impact cannot be reasonably estimated at this time."