Charity Review

Issued: August 2016 Expires: August 2018

Charity Seal Holder

World's Children

Meets Standards
 
(541) 230-1191 PO Box 2708, Corvallis OR 97339-2708 www.worldschildren.org
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
Conclusions

World's Children meets the 20 Standards for Charity Accountability.

Purpose

The mission of World's Children is to provide humanitarian aid and assistance to people and communities living in poverty around the world, and especially to those living in the most under-developed areas of the poorest third world countries.

Incorporated: 2006 in OR

Also Known As: World's Children International

Programs

World’s Children provides direct support to children living in orphanages and group homes through three main programs: Sponsorship, Scholarships and Special Projects for Children. We also assist in disaster relief efforts when needed.

Where They Work: In 2015 World’s Children had sponsorship programs or special projects in India, Ethiopia, the Philippines, Guatemala, Mexico, and Nepal.

Sponsorship Program: The World’s Children sponsorship program is highly successful. It works because there is a one-on-one relationship with a real person who cares and wants to see that child succeed. Their sponsored children come from traumatic backgrounds. To World's Children they aren’t just numbers, they’re real kids with smiling faces and bright futures ahead.

Scholarship Program: Scholarship students receive funding to help with the cost of a college degree or vocational training. Most college scholarship recipients are the first in their families to finish high school. The vast majority of scholarship students are young women. Education, especially for girls and young women, is vital in the global fight against poverty.

Special Projects for Children: World’s Children provides a helping hand to homes in need of essential repairs, upgrades, or other special projects to improve living conditions or overall quality of life.

Disaster Relief: When disaster strikes, World’s Children acts fast to get much-needed funds on the ground with the help of trusted partners who understand the urgent needs of the victims. They send 100% of all disaster relief funding directly overseas.

Monetary Breakdown of World’s Children Program Services for 2015:  Through the child sponsorship program, World's Children sent monetary aid in the amount of $294,103 for the care of approximately 1,000 children in 37 orphanages in India, Ethiopia, the Philippines, Guatemala, and Mexico. This support ensures that children living in the orphanages we support receive nutritious food, clean & warm clothes, medical care, a good education, and a safe and loving environment in which to grow up. 

World’s Children also supplied 220 students with scholarships for a total of $94,913, and performed special projects to improve the infrastructure for the children in the amount of $99,154. World’s Children also supplied $15,191 for disaster relief from the Nepal earthquake and Chennai flood. 

2015 Impact Summary: 
- Children sponsored: 1055
- Number of orphanages supported: 39
- Scholarship students: 220
- 2015 college graduates: 32
- College Graduation Rate (over 6 years): 97%
- Nursing colleges WC helps: 2
- Number of sponsors and donors: 840
- Orphanage libraries funded by WC: 35

Number of children served in 2015 by Special Projects:

- 2,585 children have recreational reading libraries
- 2,745 children have encyclopedia sets
- 54 children have backup power sources
- 520 children have water filters, heaters, coolers, one refrigerator
- 1 young woman has a sewing machine
- 299 children have new beds and/or bedding
- 193 children have new or repaired borewells
- 80 girls visited the zoo for the first time
- 35 children no longer have faulty wiring
- 73 children have new gardens
- 186 children have new or repaired toilet facilities
- 534 children have improved dining facilities)
- 106 children have improved laundry facilities
- 122 children have new playground equipment
- 121 children have improved hostel facilities (roof, kitchen)
- 54 children can now take classes remotely via a projector
- 800 families were helped by flood relief efforts in Chennai 

Governance & Staff

Board Chair: Mr. Patrick Spiger, Retired business owner

CEO: Mr. David Purviance, Executive Director Business Affiliation: World's Children

Board Size: 9

Staff: 4

Fund Raising
Method(s) used: Direct Mail Appeals Invitations to Fundraising Events Print Advertisements (Newspapers, Magazines, etc.) Grant Proposals Internet Appeals Planned Giving Arrangements Appeals via Social Media (Facebook, etc.)

% of Related Contributions on Fundraising: 2.62%

Tax Status

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.

Financial

The following information is based on World's Children Audited Financial Statements for the fiscal year ending Thursday, December 31, 2015.

Source of Funds
Contributions $768,457
Other revenue $333
Interest and investment income $9,136
Total Income: $777,926
 
Fusion Chart
 
Program Expenses: $634,756
Fundraising Expenses: $20,126
Administrative Expenses: $29,515
Total Expenses: $684,397
 
Income in Excess of Expenses: $93,529
 
Beginning Net Assets: $648,442
Ending Net Assets: $741,971
Total Liabilities: $7,177
Total Assets: $749,148


An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

Standards Legend

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  • Standards Not Met IconStandards Not Met
  • Did Not Disclose IconDid Not Disclose
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Standard 1: Board Oversight


Description:

Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.

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Standard 2: Board Size


Description:

Soliciting organizations shall have a board of directors with a minimum of five voting members.

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Standard 3: Board Meetings


Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

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Standard 4: Board Compensation


Description:

Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

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Standard 5: Conflict of Interest


Description:

No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

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Standard 6: Effectiveness Policy


Description:

Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.

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Standard 7: Effectiveness Report


Description:

Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.

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Standard 8: Program Expenses


Description:

Spend at least 65% of its total expenses on program activities.

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Standard 9: Fund Raising Expenses


Description:

Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.

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Standard 10: Accumulating Funds


Description:

Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.

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Standard 11: Audit Report


Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

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Standard 12: Detailed Expense Breakdown


Description:

Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.

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Standard 13: Accurate Expense Reporting


Description:

Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.

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Standard 14: Budget Plan


Description:

Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

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Standard 15: Truthful Materials


Description:

Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

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Standard 16: Annual Report


Description:

Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.

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Standard 17: Website Disclosures


Description:

Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.

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Standard 18: Donor Privacy


Description:

Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.

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Standard 19: Cause Marketing Disclosures


Description:

Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

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Standard 20: Complaints


Description:

Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.