It was correctly said the “We can’t help everyone, but everyone together can help someone”. Thus, the basic idea behind this powerful quote is that humanity lies in collectively getting together to help other and join the independence in life. Jesus Christ taught the world that love is helping others and suggested a life for every human being which starts from helping others whenever required, making it the ultimate source of Love. Thus, every individual requires leading a life which is full of love and helping others. In Australia, a non-religious Christian service organization for the entire Australian community was set up to materialize the said saying of Jesus Christ that Love is helping others. This a non-religious Christian service organization was called Mission Australia and it providing various families, communities in Australia with housing, early learning facilities and employment opportunities all across Australia.
Mission Australia is a community service organization which works for serving the Australian in need and not for profit making life other business organizations in Australia. Thus, Mission Australia firsts determines the reasons which help to an individual coming to a situation where he becomes a needy and then tries to find solutions and methods to get the individual out of his needy condition. Mission Australia accomplishes this task by helping needy individuals secure jobs, finding a house, receiving education and developing or enhancing their skills in life. This organization uses different approaches and different manner in which they deal with different individuals along with the values of Christianity and Jesus Christ. The programmes and services of Mission Australia are for every individual in Australia irrespective to their age and religion. The services provided by Mission Australia start from providing early education to needy children and inculcating helping values in him from the very early stage in life and this extends to his entire life including his old age. Thus, the facilities provided by Mission Australian range from helping individuals from children till their old age. The Mission Australia serves to serve the community in Australia o reduce homelessness and strength humanity across Australia. The Mission Australia organization follows the values of compassion, integrity, respect, celebration and preservation. The primary objective of the said community service organization is to help the needy and spread the words of Love of Jesus Christ.
Benjamin Short introduced the concept of City Missions in Australia which was inspired after witnessing the success of London City Mission plans initiated by David Nasmith. This lead to adoption of Sydney City Mission in the year 1862 which was later recognized as the Town and Country Mission. However, seeing the success of the said concept, few years later Brisbane City Mission and Adelaide City Mission was also initiated.
Thus, the union and amalgamation of all the city mission plans lead to the formation of Mission Australia in the year 2000. Thus Mission Australia is serving the needy in Australian community for over 155 years. The said organization consists of many programs like employment agency and job support, various community services, support for needy families and children and the homeless in Australia. Additionally, the Mission Australia organization is a registered training organization (RTO) which is capable of providing training right from basic skills to vocational training. These training courses are certified and the students of the same are granted certificates when the training is completed. Moreover diploma courses regarding business, age care, automotive, construction, and children care services, retail, hospitality, English are conducted by Mission Australia under its training programs.
Mission Australia is a not for profit organization which aims to work profit, but it operatives to help and serve the community in Australia. Thus, Mission Australia is a charity organization which is registered under the Australian Charities and Not-for-profit Commission (ACNC). Mission Australia thus, complies with all the rules and regulations which are required by the ACNC Governance Standard rule book. Although Mission Australia is an a listed company in Australia, it still complies with the rules and regulations made by the Australian Stock Exchange (ASX) Corporate Governance Council for following good cooperate governance and making clear disclosures to all the supporters of Mission Australia. Along with being registered as a not-for profit organization, Mission Australia is also registered under the Australian Skills Quality Authority (ASQA) as a registered training organization (RTO). The Australian Skills Quality Authority (ASQA) is a statutory body in Australia formed to regulate and review all the RTO’s in operative in Australia. Additionally, the Mission Australia Group is listed under the Corporation Act 2001 as a not-for profit organization which is limited with guarantee. Thus, the Mission Australia Group complies with the rules and regulation under the Corporation Act 2001, Australian Charities and Not-for-profits Commission Act 2012, rules and regulations made by Australian Skills Quality Authority (ASQA) and the Australian Stock Exchange (ASX) Corporate Governance Council. Thus, the said Group consists of a CEO and directors.
Mission Australia Group has a Board Audit and Risk Committee which is formed by three Non-Executive Directors of the organization who are experts in accounting and financial matters. Additionally, an ex official member of the company who is not a Board member is also a part of the said committee. Thus, the committee is independent of the directors of the Mission Australia Group and has the responsibility to help and assist the Board of Directors to comply with all the required Cooperate Governance obligations. Thus, the said committee maintains a framework to reduce risks, is responsible for honest, reliable and authentic financial statements and other financial communication, conducting effective external and internal audits and overlooking the organizations insurance coverage. The said committee has the authority to appoint external auditors. The Australian Charities and Not-for-profits Commission Act 2012 enhanced the financial reporting and record keeping requirements of a not-for –profit organization and stated that a financial report should include financial statements, notes to the said statements and the responsible entitles declaring the statements.
The directors of the Mission Australia Group furnish their director’s report together with the financial statements and the financial report for all its entities at the end of every financial year. The director report consists of all the activities, program and the finances of Mission Australia for the financial year for which it was prepared. The last director report of Mission Australia included the names of the directors namely the Mr Ewen G W Crouch AM, Mr Martin G Watkins, Mr Nicholas S Barnett, Dean Brown AO, M.Rur, Mr Kenneth A Dean BCom, Mr Grant A Dempsey, Ms Evelyn Horton, Ms Jennifer M Lambert, Dr Karin N Sowada, Mr Stephen E Anson. The director report also requires to list down the all director meeting that were held during the said financial year. The director report also needs to include the list of all compliances which was carried out throughout the financial year under various statutory laws. Additionally, the director report should incorporate a list of principle activities which are conducted in the financial year stating whether the principle activities achieved their objective for which they were initiated. Additional, the director report should include the financial statement of the group for the entire financial year.
The Mission Australia group has Board Audit and Risk Committee which is responsible for the internal and external audit of the organization. The Mission Australia Group has many members and stakeholders to whom they are responsible concerning the conducts and affairs of the Group. Therefore, at the end of each financial year, annual general meetings are conducted which the auditors of the company attend and are responsibly for answering the audit related questions of the members. Additionally, Mission Australia Group has an internal audit team who is responsible for providing guidance and assistance to the top management and Board of Directors as and when required. The process of internal audit is completed by determined and evaluating all the risk in the sector of finance, information technology, safety and compliance with statutory regulations and various contracts entered into by Mission Australia. The audit team in the end prepares a risk management framework after finishing the audit of the organization. KPMG is the accounting firm which provides auditing services to the Mission Australia Group for approximately 250 projects. In the years 014-1015, the cost of audit services received by KPMG amounted to $235,000. The Australian Charities and Not-for-profits Commission Act 2012 also brought new changes in audit requirements of charitable organization stating medium sized organization require review of financial report whereas larger organization require audit of financial reports.
Mission Australia publishes its director’s report along with financial statement and audit reports on its official website from where it is accessible to the members, stakeholders of Mission Australia along with the public at large. Additionally, Mission Australia also delivers it director’s report along with financial statement and audit reports to the regulatory bodies in Australia complying with the mandatory obligation set under law.
The rules under the Corporation Act 2001 and the ASIC (Australian Securities and Investments Commission) state that a company limited with guarantee should have at least 3 directors, one secretary and at least one member. Thus, the last annual report of Mission Australia stated that it has 10 directors, one secretary and many members. Thus, the Mission Australia Group has complied with all the rules and regulation which are required by the statute in Australia.
The Mission Australia Group is not for profit and is established to eradiate poverty, illness and illiteracy from Australia. Thus, a not for profit organization needs to be registered in Australia under the Australian Charities and Not-for-profits Commission Act 2012. Most of the not-for- profit organizations are registered as company limited with guarantee under the said Act. To first register a not-for-profit organization, a company requires an Australia Business Number, which can be applied online for free. Additionally to be registered as a not-for-profit organization a company requires to be proclaimed to not be for any illegal purpose or promoting and supporting illegal activities and comply with external statutory standards. Then a form of approval has to be filed and furnished to a Commissioner who registers it after reviewing the form.
Thus, in the case of Mission Australia, which is established to serve the Australian community, it also requires to be registered and comply with Charities Act 2013 and under the sub- group of “purpose of advancing social or public welfare”
In Australia, a non-profit organization can be registered as a company limited by guarantee, co-operative association and trust. Thus Mission Australia is registered under the Australian Charities and Not-for-profits Commission Act 2012 as a company limited by guarantee whose motive is to serve community and not make profits.
Deductible Gift Receipt
Mission Australia is registered as a DGR which is Deductible Gift Receipt since 1 July 2001. Donations to programs over the amount of $2 can be entitled to tax reduction under the Deductible Gift Receipt.
The said report has examined the legal structure of Mission Australia which is a not-for-profit organization. Thus, after briefing about the organization’s mission, history and the activities, the said report critically analysis the legal structure of the said company. It was examined that the Mission Australia is a company limited by guarantee. The organizational structure and status of the said company is a not-for-profit organization which makes Mission Australia a charitable organization which aims to serve community and not make profits. Thus, the said report has recognized the organizational structure of Mission Australia in relation to its obligations and compliances under the Australian Charities and Not-for-profits Commission Act 2012, the Corporation Act 2001, its DGR status. The Mission Australia though a an unlisted company follows the compliances issued by the Australian Stock Exchange (ASX) Corporate Governance Council to maintain good reporting and cooperate governance standards. Thus, Mission Australia is a not-for-profit organization registered as a company limited with guarantee under the Corporation Act 2001 and the Australian Charities and Not-for-profits Commission Act 2012.
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