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David Livingstone Missionary Foundation

CharityWatch report issued
December 2020

 
CharityWatch Grade
 

Contact Information

David Livingstone Missionary Foundation
PO Box 716
Morgantown, WV 26507

Other Names

All About Orphans

Tax Status

501(c)3

Stated Mission

To provide housing, food, clothing, education, and Christian training to children in need around the world.

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Data based on Fiscal Year Ended 12/31/2019

*Why a Question Mark Rating?

CharityWatch is currently unable to provide complete rating information due to the organization's nondisclosure of financial information.

Churches, synagogues, mosques, and certain other types of religious organizations are not legally required to file annual reports with the IRS or state charity regulators, which allows them to avoid being rated by CharityWatch. Such groups often do not even have to notify the IRS when they form. They receive the same tax benefits as other charities, including tax-exempt status and the ability to accept tax-deductible contributions, with little to none of the reporting obligations or oversight. Donors wanting to know how such a charity spends its contributions, compensates its employees, or even who sits on the charity's board of directors may be at a loss if the organization does not want to open its records to outside scrutiny.

CharityWatch periodically requests financial information from religious organizations (appearing on our A to Z list) that solicit the public for contributions. When a religious organization declines to provide requested financial documents, and these documents are not publicly available from third-party sources, CharityWatch is unable to provide a rating.

Donors may review the Internal Revenue Service's Tax Guide for Churches and Religious Organizations to learn more about special rules that apply to organizations exempt from public disclosure requirements.


Governance & Transparency

CharityWatch evaluates certain criteria related to a charity's Governance and Transparency. Donors may want to consider a charity's willingness to be open and transparent with CharityWatch to be a good litmus test for determining its commitment to public accountability.
David Livingstone Missionary Foundation
does not meet governance benchmarks.
 
David Livingstone Missionary Foundation
does not meet transparency benchmarks.

CharityWatch Governance Concerns

See Analysts' Notes for Explanation
Transparency
Provides Financial Information
Audit Accessibility
Governance: Policies
Reports regularly & consistently monitoring & enforcing compliance with a written Conflict of Interest Policy
Reports required, annual disclosure by officers, directors, and key staff of interests that could give rise to conflicts
Reports having a written Whistleblower Policy
Reports having a written Document Retention and Destruction Policy
Governance: Financials
Reports providing copy of tax form to all board members prior to filing it with IRS N/A*
Reports that financial statements were audited by an independent accountant
*Religious organizations are not required to file with the IRS
Governance: Board of Directors
Reports at least 5 voting board members
51% or more of voting board members reported as independent
Reports documenting minutes of board and board committee meetings
Privacy Policy
Privacy Policy

Unable to Provide Salaries

See Analysts' Notes for explanation.

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.
CharityWatch is currently unable to provide complete rating, governance, or salary information for this organization.

Churches, synagogues, mosques, and certain other types of religious organizations are not legally required to file annual reports with the IRS or state charity regulators, which allows them to avoid being rated by CharityWatch. Such groups often do not even have to notify the IRS when they form. They receive the same tax benefits as other charities, including tax-exempt status and the ability to accept tax-deductible contributions, with little to none of the reporting obligations or oversight. Donors wanting to know how such a charity spends its contributions, compensates its employees, or even who sits on the charity's board of directors may be at a loss if the organization does not want to open its records to outside scrutiny.

CharityWatch periodically requests financial information from religious organizations (appearing on our A to Z list) that solicit the public for contributions. When a religious organization declines to provide requested financial documents, and these documents are not publicly available from third-party sources, CharityWatch is unable to provide complete information.