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National Right to Life Committee

CharityWatch report issued
September 2021

 
CharityWatch Grade
 

Contact Information

National Right to Life Committee
1446 Duke St
Alexandria, VA 22314-3403

Other Names

None

Tax Status

501(c)4

Website

www.nrlc.org

Stated Mission

Devoted to disseminating information and support for pro-life issues.

View similar charities
Data based on Fiscal Year Ended 04/30/2020

*Why a Question Mark Rating?

CharityWatch currently has concerns about this organization and/or is unable to provide complete rating information due to the organization's nondisclosure of financial information. Please see the Analysts' Notes section for a more detailed explanation.


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.
National Right to Life Committee
does not meet governance benchmarks.
 
National Right to Life Committee
does not meet transparency benchmarks.
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
Reports that financial statements were audited by an independent accountant
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

  Name Title Compensation
1 Brian Johnston Director $135,656
2 David N. O'Steen Executive Director $135,617
3 Darla St. Martin Co-Executive Director $124,596
1
Name: Brian Johnston
Title: Director
Compensation: $135,656
2
Name: David N. O'Steen
Title: Executive Director
Compensation: $135,617
3
Name: Darla St. Martin
Title: Co-Executive Director
Compensation: $124,596

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 unable to provide a letter grade rating of National Right to Life Committee at this time and has issued it a "?" rating based on its fiscal year ended April 30, 2020 due to its Adverse Opinion audit.

According to the September 26, 2020 Report of Independent Auditors for the National Right to Life Committee, Basis for Adverse Opinion & Adverse Opinion:

"The Committee prepares separate consolidated financial statements which include all inter-related entities; however, the accompanying [audited] financial statements do not consolidate all inter-related entities which include the National Right to Life Committee Educational Trust Fund, the National Right to Life Political Action Committee, the National Right to Life Conventions, Inc., the National Right to Life Educational Foundation, Inc. and the National Right to Life Victory Fund. In our opinion, inclusion of this information is required to conform to accounting principles generally accepted in the United States of America."

"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph [above], the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of National Right to Life Committee, Inc. as of April 30, 2020 and 2019 or the changes in its net assets and its cash flows for the years then ended, since they do not include all of its inter-related entities."


In addition, according to the National Right to Life Committee audit of April 30, 2020 (Note 2, Summary of Significant Accounting Policies, Basis of Presentation): "The accompanying [audited] financial statements do not include the assets, liabilities, and change in net assets of the Committee's financially inter-related organizations that are controlled by management of the Committee. As such these financial statements are not designed to be a complete presentation of the Committee."


[NOTE: CharityWatch issues a separate rating for the related 501(c)(3) public charity, National Right to Life Committee Educational Trust Fund. The related party transactions between the National Right to Life Committee and its inter-related organizations are included in Note 5 of the audited financial statements, which is cited in a separate Analysts' Note, below.]

According to the September 26, 2020 Report of Independent Auditors for the National Right to Life Committee, Emphasis-of-Matter:

"As discussed in Note 10 [cited below], the National Right to Life Committee, Inc. has incurred deficits from operations and has a significant deficit in net assets at April 30, 2020. The Committee is currently evaluating its future plans to strengthen its overall financial condition." [The "significant deficit in net assets at April 30, 2020" is $(1,149,395), according to the audited Statement of Financial Position.]


According to the National Right to Life Committee audit of April 30, 2020 (Note 10, Management's Plans to Improve the Committee's Financial Condition):

"A break-even budget for the Committee has been submitted and approved by the Board of Directors for the year ending April 30, 2021. The Committee has added and filled a new position of Chief Marketing Officer. This employee will oversee the Development Department staff and take over all duties relative to direct mail fund raising and prospecting. This will free the Executive Director to devote more time to major gift acquisition. The Committee intends to continue expansion of the donor base through its telemarketing acquisition campaign conducted by a professional fund raiser on a break-even cost basis. The Committee will also continue to work with several major gift fund raisers. The Committee will continue to seek additional ways to reduce expenses."

According to the National Right to Life Committee audit of April 30, 2020 (Note 5, Related Party Transactions):

"The Committee established the National Right to Life Political Action Committee (PAC) as a separate segregated fund. The administrative expenses of the PAC that are paid by the Committee total $219,761 and $264,072 for the years ended April 30, 2020 and 2019, respectively, and are included in the accompanying [audited] financial statements of the Committee. 

"The Committee obtained loans from the PAC Fund during the years ended April 30, 2012 through April 30, 2017. All outstanding loan due dates have been extended to April 30, 2021. As of April 30, 2020 and 2019, $233,002 w[as] outstanding on the loans for both years.

"The Committee contributes cash and pays certain administrative costs of the National Right to Life Conventions, Inc. (Conventions). The amounts of the contributions are recorded on the accompanying [audited] financial statements as an expense. The Committee paid for $12,580 and $19,756 in administrative costs for the years ended April 30, 2020 and 2019, respectively. Conventions contributed $-0- and $30,000 to the Committee during the years ended April 30, 2020 and 2019, respectively.

"The Committee provides various administrative services and lobbying to the National Right to Life Educational Trust Fund (the Trust) and is reimbursed by the Trust for the cost of the services. For the years ended April 30, 2020 and 2019, the cost of the administrative services provided was $884,270 and $601,694, respectively. For the years ended April 30, 2020 and 2019, the cost of the lobbying provided was $189,000 and $210,000, respectively. In addition, the Committee and the Trust maintain combined operating bank accounts that are tracked separately. Total amounts due to the Trust from the Committee as of April 30, 2020 and 2019 is $2,868,264 and $2,884,798, respectively. These amounts are reported on the accompanying [audited] statements of financial position. Amounts due to the Trust are non-interest bearing...

"The Committee contributes cash and pays certain administrative expenses of the National Right to Life Victory Fund (Victory Fund). The amounts of [the] contributions are recorded on the accompanying [audited] financial statements as an expense. For the years ended April 30, 2020 and 2019, the Committee contributed $34,125 and $60,843, all of which was in the form of administrative assistance, respectively. In addition, the Committee contributed $352,000 in cash to the Victory Fund during the year ended April 30, 2019."

According to the National Right to Life Committee tax filing for the fiscal year ended April 30, 2020, the Committee reports for Business Transactions Involving Interested Persons a transaction in the amount of $59,560 paid to David N. O'Steen, Jr. The relationship is reported as: "Related to the Executive Director." The transaction is described as: "Salary and benefits" (IRS Form 990, Schedule L, Parts IV & V).

[The Executive Director is David N. O'Steen; his reported total compensation is $135,617 (IRS Form 990, Part VII, Section A).]

According to the National Right to Life Committee audit of April 30, 2020 (Note 11, Subsequent Events):

"Towards the end of the fiscal year, U.S. and global business and financial markets have been severely impacted by the Coronavirus pandemic. The potential impacts on the Committee's financial condition and activities cannot be determined at this time. All subsequent events have been evaluated through September 26, 2020, which is the date the [audited] financial statements were available to be issued. This review and evaluation revealed no other material event or transaction which would require an adjustment to or disclosure in the accompanying financial statements."

CharityWatch is unable to provide a letter grade rating of National Right to Life Committee (the Committee) at this time based on its fiscal year-ended April 30, 2017 operations due to its Adverse Opinion audit.

According to the January 29, 2018 Report of Independent Auditors for the National Right to Life Committee, Basis for Adverse Opinion & Adverse Opinion:

"The Committee prepares separate consolidated financial statements which include all inter-related entities; however, the accompanying [audited] financial statements do not consolidate all inter-related entities which include the National Right to Life Committee Educational Trust Fund, the National Right to Life Political Action Committee, the National Right to Life Conventions, Inc., the National Right to Life Educational Foundation, Inc. and the National Right to Life Victory Fund. In our opinion, inclusion of this information is required to conform to accounting principles generally accepted in the United States of America."

"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph [above], the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of National Right to Life Committee, Inc. as of April 30, 2017 and 2016 or the changes in its net assets and its cash flows for the years then ended, since they do not include all of its inter-related entities."

CharityWatch is unable to provide a letter grade rating of National Right to Life Committee (the Committee) at this time based on its fiscal year-ended April 30, 2015 operations due to its adverse opinion audit.

According to the June 26, 2015 Report of Independent Auditors for the National Right to Life Committee audit of April 30, 2015, Basis for Adverse Opinion & Adverse Opinion:

"The Committee prepares separate consolidated financial statements which include all inter-related entities; however, the accompanying [audited] financial statements do not consolidate all inter-related entities which include the National Right to Life Committee Educational Trust Fund, the National Right to Life Political Action Committee, the National Right to Life Conventions, Inc., the National Right to Life Educational Foundation, Inc. and the National Right to Life Victory Fund. In our opinion, inclusion of this information is required to conform to accounting principles generally accepted in the United States of America."

"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph [above], the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of National Right to Life Committee, Inc. as of April 30, 2015 and 2014 or the changes in its net assets and its cash flows for the years then ended, since they do not include all of its inter-related entities."

CharityWatch is unable to provide a letter grade rating of National Right to Life Committee (the Committee) at this time based on its fiscal year ended April 30, 2014 operations due to its adverse opinion audit:

According to the June 16, 2014 Report of Independent Auditors for the National Right to Life Committee audit of April 30, 2014 (Basis for Adverse Opinion & Adverse Opinion):

"The Committee prepares separate consolidated financial statements which include all inter-related entities; however, the accompanying [audited] financial statements do not consolidate all inter-related entities which include the National Right to Life Committee Educational Trust Fund, the National Right to Life Political Action Committee, the National Right to Life Conventions, Inc., the National Right to Life Educational Foundation, Inc. and the National Right to Life Victory Fund. In our opinion, inclusion of this information is required to conform to accounting principles generally accepted in the United States of America."

"In our opinion, because of the significance of the matter discussed in the Basis for Adverse Opinion paragraph [above], the financial statements referred to above do not present fairly, in accordance with accounting principles generally accepted in the United States of America, the financial position of National Right to Life Committee, Inc. as of April 30, 2014 and 2013 or the changes in its net assets and its cash flows for the years then ended, since they do not include all of its inter-related entities."