Oxfam-America

CharityWatch's rating of Oxfam–America is for the 501(c)(3) public charity entity (tax ID #23-7069110). The rating does not include the financial activities of the related 501(c)(4) tax-exempt, social welfare organization, Oxfam America Action Fund (tax ID #20-1971032). CharityWatch does not rate the Action Fund, which is relatively small in terms of revenue and expenses, at this time.

Should CharityWatch rate Oxfam America Action Fund in the future, we will issue it a separate rating due to the differing tax treatments for 501(c)(3) & 501(c)(4) organizations 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.

According to the Oxfam–America (OA) consolidated audit of March 31, 2020 (Note 1 re: Nature of Operations):

"OA is a member of Oxfam International ('OI'), which is a non-profit organization registered in the Netherlands. OI is the central confederation of twenty independent organizations around the world. As a member of OI, OA works within the OI framework of shared priorities while seeking to leverage best practices in achieving those priorities via on the ground activities in various countries, long-term partnerships with grassroots organizations and collaborations with other OI members...

"The chairperson of OA's board is a member of the OI Board of Supervisors. Each OI member organization has one vote on the OI Board of Supervisors. In addition, the executive director of each member serves on the Executive Board of OI to facilitate collaboration on OI priorities. OA made grants and other payments of $18,179,000 and $19,860,000 to Oxfam International and its member organizations and received $2,391,000 and $5,397,000 for the years ended March 31, 2020 and 2019, respectively, from Oxfam International and its member organizations for program activities."

According to the Oxfam–America (OA) consolidated audit of March 31, 2020 (Note 8, Direct Grants to Partners):

Included in OA's program expenses during the year ended March 31, 2020 are "direct development, advocacy and humanitarian grants provided to partners" that totaled approximately $18,399,000. These direct grants were distributed in the following amounts by "Country/Region of Impact": (1) $2,822,000 to Regions of Asia and the Pacific; (2) $6,212,000 to Regions of Africa; (3) $3,436,000 to Latin America and Caribbean; (4) $4,675,000 to Global programs; and (5) $1,254,000 to United States & U.S. Territories.

According to the Oxfam–America (OA) tax filing for the fiscal year ended March 31, 2020, OA reports receiving donated services and use of facilities on which it placed a total value of $914,663 (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 Oxfam–America (OA) consolidated audit of March 31, 2020 (Note 10, Commitments and Contingencies, COVID):

"Management is currently unable to accurately forecast the future impact resulting from the Coronavirus (COVID-19) pandemic which could impact contributions and contract support on a prospective basis. This could impact the future results of operations, however management believes they have the ability to scale operations based on resources available."

According to the Oxfam–America (OA) consolidated audit of March 31, 2020 (Note 11, Subsequent Events):

"OA has evaluated subsequent events through October 6, 2020, the date the [audited] consolidated financial statements were authorized to be issued.

"OA received $4,000,000 on May 6, 2020 in the form of a Payroll Protection Payroll loan under the Coronavirus Aid, Relief and Economic Security ('CARES') Act. While technically structured as a loan, the practical effect of this [is] that this will be considered grant income as eligible costs are incurred."

According to the Oxfam–America (OA) consolidated audit of March 31, 2020 (Note 10, Commitments and Contingencies, Post Award Review):

"Certain contributed and contracted support is subject to post award review by funders. Such reviews could result in the requirement to return amounts to funders or disallow certain incurred costs. Management seeks to allocate proper and supportable costs to its programs in accordance with any requirements of funders to reduce this risk of post award returns...

"In 2020, OA conducted a review of one of its locations and identified a number of areas of concern relative to the handling of certain matters and has reported these matters to funders. Management is working to resolve these matters but is presently unable to determine the amount, if any, associated with potential disallowances."

According to the Oxfam–America (OA) consolidated audit of March 31, 2020 (Note 10, Commitments and Contingencies, Contracts):

"OA has union contracts for certain staff in the Boston and Washington, D.C. offices which extend through March 31, 2024."

According to the Oxfam–America (OA) tax filing for the fiscal year ended March 31, 2020, OA reports re: Compensation, Supplemental Information (IRS Form 990, Schedule J, Part III):

Regarding severance payments to officers, directors, trustees, key employees and highest compensated employees (Schedule J, Part I, Line 4a):

"A former employee reported on Schedule J received a severance payment of $152,648 in 2019."