Charities... By the numbers

The Australian Charities and Not for Profits Commission (ACNC) is the Commonwealth regulator of charities but also has an important role to educate the general public and the sector about the work of charities. “One of the ACNC’s functions is to improve public understanding of the work of charities and other not-for-profits. To do this we will make information available based on the data we collect regularly from registered charities.”

One obligation on charities is to provide annual information through the Annual Information Statement, and also through Annual Financial Reports. The criteria for submitting reports are set here out on the ACNC website.

The data which the ACNC collects is available, along with over 12,000 other databases, at the government website http://data.gov.au

The ACNC has undertaken a comprehensive review of the 2014 data provided by charities.

Accounting for Good has also examined the data, and focussed on the financial side of the charities which completed reports for the 2014 financial year. Some 46,483 organisations submitted IAS and Financial Reports in the year.

Revenue

The top 25 charities by Total Gross Income (including Government Grants, and Donations and Bequests) are

• Catholic Education Commission Of Victoria Limited ($2,088,791,959)
• Monash University ($1,875,064,000)
• The University Of Queensland ($1,688,673,041)
• WA Country Health Service ($1,469,629,000)
• 
The Corporation Of The Trustees Of The Roman Catholic Archdiocese Of Brisbane ($1,219,169,497)
• St John Of God Health Care Inc ($1,157,755,731)
• Australian Red Cross Society ($1,108,682,515)
• Royal Melbourne Institute Of Technology ($988,534,677)
• University Of Western Australia ($957,095,487)
• Sydney Catholic Schools Archdiocese of Sydney ($923,456,650)
• Mater Misericordiae Limited ($919,614,000)
• 
Queensland University Of Technology ($907,008,000)
• Curtin University Of Technology ($889,640,000)
• Goodstart Early Learning Ltd ($875,289,422)
• Deakin University ($869,029,000)
• Griffith University ($845,342,000)
• The University Of Adelaide ($840,373,000)
• Macquarie University ($764,668,519)
• Western Sydney University ($729,665,000)
• Co-operative Bulk Handling Ltd ($702,500,000)
• University Of Technology Sydney ($700,003,000)
• The University Of Newcastle ($694,317,000)
• Epworth Foundation ($673,687,000)
• La Trobe University ($671,319,000)
• The Sydney Children's Hospitals Network ($652,306,176)

Total annual revenue for this group of 25 is $25.2bn and is similar to the total annual revenue of the bottom 44,891 charities.

Excluding universities, the top 25 charities had revenue of $17.9bn, being

• Catholic Education Commission Of Victoria Limited ($2,088,791,959)
• WA Country Health Service ($1,469,629,000)
• The Corporation Of The Trustees Of The Roman Catholic Archdiocese Of Brisbane ($1,219,169,497)
• St John Of God Health Care Inc ($1,157,755,731)
• Australian Red Cross Society ($1,108,682,515)
• Sydney Catholic Schools Archdiocese of Sydney ($923,456,650)
• Mater Misericordiae Limited ($919,614,000)
• Goodstart Early Learning Ltd ($875,289,422)
• Co-operative Bulk Handling Ltd ($702,500,000)
• Epworth Foundation ($673,687,000)
ª The Sydney Children's Hospitals Network ($652,306,176)
• Unitingcare NSW.ACT ($651,282,000)
• UnitingCare Health ($630,425,000)
• St. Vincent's Hospital (Melbourne) Limited ($622,278,579)
• Blue Care: Head Office ($604,882,000)
• Catholic Education Office Diocese Of Parramatta ($566,549,688)
• St. Vincent's Hospital Sydney Limited ($496,997,233)
• World Vision Australia ($380,005,000)
• Royal Rehab ($374,521,707)
• Catholic Church Insurance Limited ($351,538,000)
• Life Without Barriers ($344,851,290)
• Mission Australia ($284,509,212)
• Mercy Public Hospitals Inc. ($273,383,000)
• Adelaide Community Healthcare Alliance Inc ($272,309,000)
• The Roman Catholic Trust Corporation For The Diocese Of Rockhampton ($257,773,361)

Government Grants

In terms of revenue from Government Grants, the top 25 charities (excluding universities) received $10.46bn, being 75% of their Total Gross Income of $13.94bn.

 Catholic Education Commission Of Victoria Limited ($2,088,791,959)
• Australian Red Cross Society ($1,108,682,515)
• The Corporation Of The Trustees Of The Roman Catholic Archdiocese Of Brisbane ($1,219,169,497)
• Sydney Catholic Schools Archdiocese of Sydney ($923,456,650)
• The Sydney Children's Hospitals Network ($652,306,176)
• Blue Care: Head Office ($604,882,000)
• St. Vincent's Hospital (Melbourne) Limited ($622,278,579)
• Unitingcare NSW.ACT ($651,282,000)
• Catholic Education Office Diocese Of Parramatta ($566,549,688)
• St. Vincent's Hospital Sydney Limited ($496,997,233)
• WA Country Health Service ($1,469,629,000)
• Life Without Barriers ($344,851,290)
• Royal Rehab ($374,521,707)
• Mercy Public Hospitals Inc. ($273,383,000)
• Legal Aid Commission Of NSW ($247,674,000)
• General Practice Education And Training Limited ($234,345,900)
• Diabetes Australia ($230,468,379)
• The Roman Catholic Trust Corporation For The Diocese Of Rockhampton ($257,773,361)
• Catholic Schools Office - Newcastle ($239,732,486)
• Trustees For The Wollongong Diocese Catholic School System ($225,340,468)
• BaptistCare NSW & ACT ($252,671,000)
• Ozcare ($219,981,441)
• Victoria Legal Aid ($162,222,000)
• Silver Chain Group Limited ($186,392,000)
• Mission Australia ($284,509,212)

This is about the same amount of Government Grants as the lowest 45,300 charities.

There is a range in government grants received, depending upon the state/territory of the charity, from $1.09m in ACT to close to $3m in WA for each charity.

Government grants received by state.

(For a discussion about how big nonprofits get bigger, and the role of government funding as the main source, go here.)

Surplus/Deficits

In regard to surplus’ in 2014, the top 25 charities (exclusive of Universities) made over $2bn, similar to the bottom 46,300 charities.

 Royal Rehab ($287,532,930)
• St George Community Housing Limited ($149,879,038)
• The Corporation Of The Trustees Of The Roman Catholic Archdiocese Of Brisbane ($132,237,314)
• BlueCHP Limited ($113,004,045)
• Sydney Catholic Schools Archdiocese of Sydney ($108,561,128)
• Affordable Community Housing Limited ($106,421,391)
• Co-operative Bulk Handling Ltd ($92,226,000)
• ECH Inc ($81,012,000)
• St John Of God Health Care Inc ($76,693,533)
• Junction Support Services Inc ($73,310,522)
• L.D.S. Charitable Trust Fund ($67,662,705)
• Serpentine Foundation Pty Limited as trustee for the Serpentine Foundation ($63,827,881)
• The Uniting Church In Australia Property Trust (Victoria) ($62,372,000)
• Catholic Education Office Diocese Of Parramatta ($59,713,388)
• Epworth Foundation ($57,157,000)
• City West Housing Pty Limited ($50,434,218)
• Catholic Church Insurance Limited ($50,099,000)
• F P Archer Charitable Trust ($49,022,666)
• Mater Misericordiae Limited ($48,199,000)
• The Trustee For The Monash University Foundation ($47,839,000)
• The Roman Catholic Trust Corporation For The Diocese Of Rockhampton ($45,867,567)
• Junction and Women's Housing Ltd ($43,980,341)
• Corpus Christi Community Greenvale Inc ($42,606,587)
• The Benevolent Society ($40,322,064)
• Library Council Of NSW ($37,401,000)

On the other hand, 11,250 charities reported deficits totalling $1.79bn,  ranging from $1 to $63.6m.

304 charities reported deficits of more than $1m, and 15 with losses of more than $10m.

Assets held

The top 25 charities held assets totalling $46.3bn in value. Of this 25, 18 are Universities. Excluding the universities, the top 25 charities hold $24.2bn worth of Assets.

This is the same as the bottom 45,825 charities.

WA Country Health Service ($2,248,457,000)
• Unitingcare NSW.ACT ($1,455,424,000)
• Co-operative Bulk Handling Ltd ($1,443,720,000)
• Art Gallery Of NSW Trust ($1,377,412,000)
• St John Of God Health Care Inc ($1,117,185,386)
• Catholic Church Insurance Limited ($1,108,723,000)
• Mater Misericordiae Limited ($1,091,594,000)
• Anglican Community Services ($1,067,209,000)
• The Uniting Church (NSW) Trust Association Limited ($1,061,130,458)
• Illawarra Retirement Trust ($958,612,176)
• Blue Care: Head Office ($956,210,000)
• The Trustee For R.S.L (QLD) War Veterans' Homes Trust ($929,844,000)
• Australian Red Cross Society ($918,780,593)
• The Lutheran Laypeople's League Of Australia Inc ($902,441,183)
• RSL Lifecare Limited ($900,542,007)
• The Trustee For Australian Museum Trust ($766,805,000)
• New South Wales Aboriginal Land Council ($719,425,000)
• Common Equity Housing Limited ($701,166,242)
• The Sydney Children's Hospitals Network ($666,909,118)
• Mcauley Property Limited ($658,461,088)
• Catholic Healthcare Ltd ($656,922,259)
• Uca Cash Management Fund Limited ($650,817,000)
• Southern Cross Care (S.A. & N.T.) Inc ($633,361,036)
• Sir Moses Montefiore Jewish Home ($614,036,000)
• UnitingCare Health ($593,048,000)

254 Charities (excluding Universities) have assets of more than $100m, and 9 have more than $1bn in assets.

13,966 charities reported zero asset values.

In terms of Assets held by Activity, the following table applies.

In terms of employment, charities pay for employment in a broad range. The following table highlights those charity activities which retain a greater proportion of paid staff (blue shading) and those with few employed staff (olive shading). Also the table shows that charities which provide Aged Care Activities, Primary and Secondary Education, and Hospital Services Rehabilitation have employment expenses exceeding $23.4bn.

Looking at these Activity Types by organisational size, we can start to consider how future benchmarks might emerge for the proportion of salary expenses to total expenditure..

To be continued...

$(document).ready(function() { $('#next1').click(function() { var orgname= $('#orgname').val(); var putorgname= $('.org_name').html(orgname); $('.org_name1').val(orgname); }); }); (function($) { $(function() { $(document).ready(function(){ //Client-supplied mystery meat constants var r2eRatioMin = 8; var r2eRatioMax = 22; var wcRatioMin = 0.2; var wcRatioMax = 3.2; var crRatioMin = 2; var crRatioMax = 12; var prRatioMin = 0; var prRatioMax = 10; var currentstep = '#step1'; $('#step2,#step3,#step4').hide(); $('.calcnav .next').addClass('disabled'); function safeVal(value) { value = value.replace('$',''); value = value.replace(/,/g,''); value = value.replace(' ',''); return value; } /**********************************************/ //NAV //When we click a nav link, show the div referenced by the href, which will be something like #step2 $('.calcnav a').click(function(e){ //Don't navigate if required fields are missing or the link is disabled if($(this).hasClass('disabled')){ return false; } if($(this).hasClass('.next') && !checkReq(currentstep)) { return false; } e.preventDefault(); var selector = $(this).attr('href'); if($(selector).length) { //we have a div to show //Fade out, then fade in the new div $.when($('.calcsection').fadeOut(500)).done(function() { $(selector).fadeIn(); currentstep = selector; if(currentstep == '#step4') { step4calc(); } }); } }); //.calcnav a.click() /************************************************/ function step1calc() { var v21 = parseInt( safeVal($('input[name="orgname"]').val()) ); var v1 = parseInt( safeVal($('input[name="bankaccounts"]').val()) ); var v2 = parseInt( safeVal($('input[name="currentassets"]').val()) ); var v3 = parseInt( safeVal($('input[name="fixedassets"]').val()) ); if(isNaN(v1) || isNaN(v2) || isNaN(v3)) { $('input[name="totalassets"]').val(''); $('#step1 .calcnav a.next').addClass('disabled'); return false; } $('#step1 .calcnav a.next').removeClass('disabled'); $('input[name="totalassets"]').val(v1 + v2 + v3); } //Add listeners for step 1 $('#step1 input').change(function(){ step1calc(); }); $('#step1 input').keyup(function(){ step1calc(); }); /**********************************************/ function step2calc() { var l1 = parseInt( safeVal($('input[name="creditors"]').val()) ); var l2 = parseInt( safeVal($('input[name="staffentitlements"]').val()) ); var l3 = parseInt( safeVal($('input[name="grants"]').val()) ); var l4 = parseInt( safeVal($('input[name="currentliabilities"]').val()) ); var l5 = parseInt( safeVal($('input[name="noncurrentliabilities"]').val()) ); if(isNaN(l1) || isNaN(l2) || isNaN(l3) || isNaN(l4) || isNaN(l5)) { $('input[name="totalliabilities"]').val(''); $('#step2 .calcnav a.next').addClass('disabled'); return false; } $('#step2 .calcnav a.next').removeClass('disabled'); $('input[name="totalliabilities"]').val(l1 + l2 + l3 + l4 + l5); var reserves = parseInt( safeVal($('input[name="totalassets"]').val()) ) - parseInt( safeVal($('input[name="totalliabilities"]').val()) ); $('input[name="reserves"]').val(reserves); } //Add listeners for step 2 $('#step2 input').change(function(){ step2calc(); }); $('#step2 input').keyup(function(){ step2calc(); }); /**********************************************/ function step3calc() { var a1 = parseInt( safeVal($('input[name="annualincome"]').val()) ); var a2 = parseInt( safeVal($('input[name="annualspend"]').val()) ); var a3 = parseInt( safeVal($('input[name="staffcosts"]').val()) ); if(isNaN(a1) || isNaN(a2) || isNaN(a3) ) { $('input[name="net"]').val(''); $('#step3 .calcnav a.next').addClass('disabled'); return false; } var net = a1 - a2 ;// - parseInt(a3) //total income - total costs $('#step3 .calcnav a.next').removeClass('disabled'); $('input[name="net"]').val(net); } //Add listeners for step 3 $('#step3 input').change(function(){ step3calc(); }); $('#step3 input').keyup(function(){ step3calc(); }); /**********************************************/ function step4calc() { var currentAssets = parseInt( safeVal($('input[name="bankaccounts"]').val()) ) + parseInt( safeVal($('input[name="currentassets"]').val()) ); var totalAssets = currentAssets + parseInt( safeVal($('input[name="fixedassets"]').val()) ); var currentLiabilities = parseInt( safeVal($('input[name="creditors"]').val()) ) + parseInt( safeVal($('input[name="staffentitlements"]').val()) ) + parseInt( safeVal($('input[name="grants"]').val()) ) + parseInt( safeVal($('input[name="currentliabilities"]').val()) ); var totalLiabilities = currentLiabilities + parseInt( safeVal($('input[name="noncurrentliabilities"]').val()) ); var reserves = totalAssets - totalLiabilities; var netSurplus = parseInt( safeVal($('input[name="annualincome"]').val()) ) - parseInt( safeVal($('input[name="annualspend"]').val()) ); //1 var ratio1 = parseInt( safeVal($('input[name="reserves"]').val()) ) / parseInt( safeVal($('input[name="annualspend"]').val()) ) * 100; var score1 = Math.round((((ratio1 - r2eRatioMin)/(r2eRatioMax-r2eRatioMin))*9+1)*10)/10; if(score1 < 0){ score1 = 0;} if(score1 > 10) { score1 = 10;} $('#score1').text(score1); $('#score1a').val(score1); $('#ratio1').text(ratio1.toFixed(1) + '%'); $('#ratio1a').val(ratio1.toFixed(1) + '%'); var status1 = '';var status1a = ''; if(ratio1 < 15) { status1 = 'bad';status1a = 'red'; } else if(ratio1 >= 15 && ratio1 < 18) { status1 = 'average';status1a = 'yellow'; } else if(ratio1 >= 18) { status1 = 'good'; status1a = 'green'; } $('#status1').addClass(status1); $('#status1a').val(status1a); //2 var ratio2 = 0; if(currentLiabilities <= 0){ ratio2 = 0; } else { ratio2 = currentAssets / currentLiabilities; } $('#ratio2').text(ratio2.toFixed(1)); $('#ratio2a').val(ratio2.toFixed(1)); var score2 = Math.round((((ratio2-wcRatioMin)/(wcRatioMax-wcRatioMin))*9+1)*10)/10; if(score2 < 0){ score2 = 0; } if(score2 > 10) { score2 = 10; } $('#score2').text(score2); $('#score2a').val(score2); var status2 = '';var status2a = ''; if(ratio2 < 1){ status2 = 'bad'; status2a = 'red'; } else if(ratio2 >= 1 && ratio2 < 2) { status2 = 'average'; status2a = 'yellow'; } else if(ratio2 >= 2) { status2 = 'good';status2a = 'green'; } $('#status2').addClass(status2); $('#status2a').val(status2a); //3 var totalExpenditure = parseInt( safeVal($('input[name="annualspend"]').val()) ); var weeklyExpenditure = totalExpenditure / 52; var ratio3 = 0; var bankAccounts = parseInt( safeVal($('input[name="bankaccounts"]').val()) ); var grants = parseInt( safeVal($('input[name="grants"]').val()) ); if (totalExpenditure == 0) { ratio3 = 0; } else { ratio3 = (bankAccounts - grants) / weeklyExpenditure; } $('#ratio3').text(ratio3.toFixed(1)); $('#ratio3a').val(ratio3.toFixed(1)); var score3 = Math.round((((ratio3-crRatioMin)/(crRatioMax-crRatioMin))*9+1)*10)/10; if(score3 < 0) { score3 = 0; } if(score3 > 10) { score3 = 10; } $('#score3').text(score3); $('#score3a').val(score3); var status3 = ''; var status3a = ''; if(score3 < 7) { status3 = 'bad'; status3a = 'red'; } else if(score3 >= 7 && score3 < 10) { status3 = 'average';status3a = 'yellow'; } else if(score3 >= 10) { status3 = 'good';status3a = 'green'; } $('#status3').addClass(status3); $('#status3a').val(status3a); //4 var profitmargin = 0; var totalincome = parseInt( safeVal($('input[name="annualincome"]').val()) ); if(totalincome > 0){ profitmargin = (totalincome - totalExpenditure) / totalincome * 100; } var ratio4 = profitmargin; $('#ratio4').text(ratio4.toFixed(1) + '%'); $('#ratio4a').val(ratio4.toFixed(1) + '%'); var score4 = Math.round((((profitmargin-prRatioMin)/(prRatioMax-prRatioMin))*10)*10)/10; if(score4 < 0) { score4 = 0; } if(score4 > 10) { score4 = 10; } $('#score4').text(score4); $('#score4a').val(score4); var status4a = ''; if(score4 < 1) { status4 = 'bad';status4a = 'red'; } else if(score4 >= 1 && score4 < 6) { status4 = 'average'; status4a = 'yellow'; } else if(score4 >= 6 ) { status4 = 'good';status4a = 'green'; } $('#status4').addClass(status4); $('#status4a').val(status4a); //5 var ratio5 = 0; var staffcosts = parseInt( safeVal($('input[name="staffcosts"]').val()) ); if(totalincome == 0) { ratio5 = 0; } else { ratio5 = staffcosts / totalincome; } $('#ratio5').text((ratio5 * 100).toFixed(1) + '%'); $('#ratio5a').val((ratio5 * 100).toFixed(1) + '%'); var score5 = 0; score5 = Math.round(((1-ratio5)*10+3)*10)/10; if(score5 < 0) { score5 = 0; } if(score5 > 10) { score5 = 10; } $('#score5').text(score5); $('#score5a').val(score5); ratio5 = ratio5 * 100; var status5 = '';var status5a = ''; if(ratio5 < 60) { status5 = 'bad'; status5a = 'red'; } else if (ratio5 >= 60 && ratio5 < 80) { status5 = 'average';status5a = 'yellow'; } else if(ratio5 >= 80) { status5 = 'good';status5a = 'green'; } $('#status5').addClass(status5); $('#status5a').val(status5a); //total var totalscore = parseFloat($('#score1').text()) + parseFloat($('#score2').text()) + parseFloat($('#score3').text()) + parseFloat($('#score4').text()) + parseFloat($('#score5').text()); $('#totalscore').text(totalscore); selector12(); return false; } function selector12() { $("#button").trigger('click'); //$("#button").click(); return false; } /**********************************************/ function checkReq(selector) { var proceed = true; $.each($(selector + ' input.required'),function() { if( $(this).val() == '' ) { proceed = false; } }); if(proceed == true) { return true; } else { return false; } } /***********************************************/ $('.helpicon').mouseover(function(e){ $(this).siblings('.helpcontent').css('top',e.pageY - 10); $(this).siblings('.helpcontent').css('left',e.pageX + 10); $(this).siblings('.helpcontent').show(); }); $('.helpicon').mouseout(function(){ $(this).siblings('.helpcontent').hide(); }); }); }); })(jQuery);