CharityWatch is unable to provide a letter grade rating of Reproductive Freedom for All (RFA) at this time due to our specific concerns about the charity's financial reporting. For this reason we have assigned it a "?" rating for its 2023 fiscal year based on our analysis of the organization's IRS Tax Form 990 and audited financial statements for that period. Specifically, CharityWatch is concerned that the charity could be including certain fundraising expenses in its reported program expenses. For example, Reproductive Freedom for All reports paying $3,505,292 to AB Data, LTD in fiscal 2023 for "Direct Mail" Services; $2,844,865 to Chong & Koster for "Advertising Services;" and $2,213,872 to AB Data Client Trust for "Direct Mail." Reproductive Freedom for All reports total fundraising expenses for fiscal 2023 of only $2,690,621. For this reason, in order to compute a meaningful program spending ratio for the charity for fiscal 2023, CharityWatch requires confirmation that none of the cited payments to vendors included fundraising-related services. Additionally, CharityWatch required further clarification regarding Joint Cost allocation methodology among functional expense categories in order to make accurate Joint Cost adjustments to Program and Fundraising expenses. CharityWatch contacted RFA on March 10, 2025, via U.S. mail with questions about its financial reporting for its fiscal year ended September 30, 2023. In reference to page 70 of RFA's IRS tax Form 990, CharityWatch requested a breakout by vendor reflecting how payments to the independent contractors reported in this section, except for Anwins Connect Administrators, were allocated by function and natural classification in 990 Part IX, Statement of Functional Expenses. Furthermore, CharityWatch requested breakouts by function to provide clarification on whether the $1,646,725 and $3,733,720 of Other Professional Fees (line 11g) and Advertising and Promotion (line 12), respectively, that were allocated to Program expenses consisted of Joint Costs and/or contained any fundraising components. Additionally, per Audit 10 of RFA's audited financial statements, CharityWatch noted $925,865, $1,303,225, and $329,440 was allocated across the following program services: "Advocacy and organizing," "Communications," and "Government relations," respectively, totaling $2,558,530. Also, the "Fundraising" and "Management and general" portions of Joint Costs were reported to be $1,159,464 and $307,007, respectively. CharityWatch requested confirmation that all of the Joint Costs noted above were not shared across any of the other organizations consolidated RFA's audited financial statements, and breakouts reflecting how the $2,558,530 in joint costs allocated to Program Services in 2023 was allocated among relevant line items within the audited Schedule of Functional Expenses. As of the date of this note, March 30, 2025, we have not yet received a response. If RFA provides an adequate response to the above questions in the future, CharityWatch may update RFA's fiscal 2023 rating at that time. |
CharityWatch's rating of Reproductive Freedom for All is for the 501(c)(4) tax-exempt, social welfare organization (tax ID #13-2630359). CharityWatch provides a separate rating for the related 501(c)(3) public charity, Reproductive Freedom for All Foundation (tax ID #52-1100361). CharityWatch separates the ratings for 501(c)(3) & 501(c)(4) organizations, even when their financial activities are included together in a consolidated 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." |
According to the Reproductive Freedom for All consolidated audit of September 30, 2023 (Note 11, Collective Bargaining Agreement): "NARAL operates under a collective bargaining agreement (the agreement) with UAW Choice, National Organization of Legal Services Workers, UAW Local 2320, and AFL-CIO (UAW), to act as the sole exclusive bargaining agent with respect to rates of pay, hours of work and other conditions of employment for those employees occupying positions stipulated in the agreement. The agreement was renewed on March 29, 2022 and covers through May 31, 2025." |
