Top-Rated Charity
Website
Stated Mission
A Quaker organization that promotes lasting peace with justice, as a practical expression of faith in action; draws on continuing spiritual insights & works with people of many backgrounds to nurture the seeds of change & respect for human life that transform social relations & systems.
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Ratings & Metrics
Joint Costs
American Friends Service Committee's rating was adjusted for Joint Costs. If you are a donor who considers direct mail, telemarketing, and other Joint Cost solicitations to be true charitable programs, the below efficiency ratios, which were not adjusted for joint costs, may better reflect your goals.
| Program % | Cost to Raise $100 |
|---|---|
| 82% | $13 |
Accounting rules allow charities to report some telemarketing, direct mail, and other solicitation costs as Program expenses. CharityWatch believes that most donors do not consider a charity's solicitation activities to be the Programs they are intending to support with their donations. We therefore adjust such expenses out of a charity's reported Program expense and add it to Fundraising expense prior to calculating its rating.
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.
Top Salaries
| Name | Title | Compensation | |
|---|---|---|---|
| 1 | Hector Cortez | Deputy General Secretary | $191,986 |
| 2 | Laura Boyce | Associate General Secretary for U.S. Programs | $160,647 |
| 3 | Kerri Kennedy | Associate General Secretary for International Programs | $160,144 |
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1 Name: Hector Cortez Title: Deputy General Secretary Compensation: $191,986 |
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2 Name: Laura Boyce Title: Associate General Secretary for U.S. Programs Compensation: $160,647 |
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3 Name: Kerri Kennedy Title: Associate General Secretary for International Programs Compensation: $160,144 |
Analysts' Notes
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 able to evaluate the financial efficiency of American Friends Service Committee (AFSC) and issue it a letter grade rating by conducting an analysis of its audited financial statements. According to the AFSC audit of September 30, 2017 (Notes 1 & 2), AFSC has a central office, four U.S. regional offices, 32 area offices, two branch offices, and 16 international project offices. The audited financial statements include the financial activities of AFSC's national, regional, area, and international project offices. All material interoffice accounts are eliminated in the audit. AFSC is not required to complete a Form 990 tax filing for submission to the IRS due to its status as an "association of churches." According to the AFSC website re: "Governance": "AFSC is incorporated as a charity in Pennsylvania and is classified by the U.S. Internal Revenue Service as a tax-deductible 'association of churches.' "The legal governing body is a corporation, composed of members appointed by Quaker meetings from across the country, which meets yearly. A smaller Board of Directors meets more regularly and is charged with establishing policies, considering and approving an annual budget, and appointing the General Secretary, one of two positions that must be filled by a Quaker." |
| According to the American Friends Service Committee audit of September 30, 2017 (Note 2, Investment in Friends Center Corporation): "The Friends Center Corporation ('FCC') is a 501(c)(3) nonprofit organization comprised of three member organizations, including the Committee, the Philadelphia Yearly Meeting of the Religious Society of Friends ('PYM'), and Central Philadelphia Monthly Meeting (CPMM'), and governed by an agreement among these organizations (the 'FCC Agreement'). The FCC constructed and operates the Friends Center complex in Philadelphia for the use by the Committee, other Quaker organizations, and organizations with similar beliefs. Certain provisions of the FCC Agreement permit each member organization to withdraw from FCC with proper notification. In the event of a withdrawal or dissolution, the Committee is entitled to receive an amount equal to 37% of the Friends Center's net assets, as defined in the FCC Agreement. The percentages for PYM and CPMM are 33% and 30%, respectively. The Committee accounts for its investment in FCC using the equity method of accounting..." Also according to the Committee's fiscal 2017 audit (Note 4, Investment in Friends Center): "The Committee's 37.0% equity interest of $2,929,652 and $3,030,657 as of June 30, 2017 and 2016, respectively, is recorded as 'Investment in Friends Center' in the [audited] statement of financial position. Its share of the FCC's net changes in net assets was $(101,005) and $(93,596) for the years ended June 30, 2017 and 2016, respectively, which is disclosed within 'Investment (losses)/gains not appropriated' in the [audited] statement of activities." |