CharityWatch is unable to provide a letter grade rating of National Right to Life Educational Trust Fund (the Fund) at this time and has issued it a "?" rating for its fiscal year ended April 30, 2020 for reasons that include following:
(1) Although the Fund's tax filing for the fiscal year ended 04/30/2020 reports that its financial statements for fiscal 2020 were audited by an independent accountant, the Fund has not made these audited financial statements publicly available from online sources (as of 09/17/2021).
(2) As of 09/17/2021, the Fund has not responded to CharityWatch's 08/24/2021 letter requesting its most recent audited financial statements, nor has it responded to similar requests made by CharityWatch in recent prior years.
(3) As of 09/17/2021, CharityWatch did not find for the Fund a currently active charitable organization registration on any of the state Attorney General or Secretary of State websites with online searchable databases that typically contain copies of charity audits. (For example, the Fund's registry status in California was revoked as of 09/21/2017; its status in Colorado expired on 12/15/2013; its status in North Carolina expired on 09/15/2013.)
(4) The independent auditors for the Fund's 501(c)(4) related organization, National Right to Life Committee, issued an "Adverse Opinion" audit for the Committee's fiscal year-ended April 30, 2020 financial statements. The Report of Independent Auditors, dated September 26, 2020, states that the audited financial statements of the National Right to Life Committee for the years ended April 30, 2020 and 2019 "do not present fairly, in accordance with accounting principles generally accepted in the United States of America...since they do not include all of its inter-related entities." One of the "inter-related entities" is the National Right to Life Educational Trust Fund. The Fund reports transaction amounts for leases and reimbursements for expenses involving the Committee that total over $1.1 million, according to its fiscal 2020 tax filing (IRS Form 990, Schedule R, Part V).
CharityWatch also issued National Right to Life Educational Trust Fund a "?" rating based on its 2017, 2015, and 2014 fiscal years for reasons similar to those noted above.