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CHARITY REVIEW
Issued: March 2025 Expires: March 2027

WHAS Crusade For Children

Accredited Charity
Accredited Charity

Meets Standards

520 W Chestnut St
Louisville, KY, 40202

Standards For Charity Accountability

Governance

  1. Board Oversight
  2. Board Size
  3. Board Meetings
  4. Board Compensation
  5. Conflict of Interest

Measuring Effectiveness

  1. Effectiveness Policy
  2. Effectiveness Report

Finances

  1. Program Expenses
  2. Fundraising Expenses
  3. Accumulating Funds
  4. Audit Report
  5. Detailed Expense Breakdown
  6. Accurate Expense Reporting
  7. Budget Plan

Fundraising & Info

  1. Truthful Materials
  2. Annual Report
  3. Website Disclosures
  4. Donor Privacy
  5. Cause Marketing Disclosures
  6. Complaints

WHAS Crusade For Children meets the 20 Standards for Charity Accountability.

In regard to Standard 10, BBB has determined that WHAS Crusade for Children meets this standard even though the organization's unrestricted net assets available for use are more than three times the size of its past year’s expenses. All of the Crusade's unrestricted net assets are designated for the endowment. The purpose of the endowment is to fund the Crusade's administrative and fundraising expenses so that 100 percent of the Crusade’s annual telethon collections (the tote board total) go directly to agencies that help children with special needs.

Stated Purpose:
The WHAS Crusade for Children makes life better for children with identified health care, educational, and emotional wellness needs by inspiring generosity with community partners.

Year, State Incorporated:
1980, KY

The WHAS Crusade for Children is the longest-running and most successful local telethon in the country. In the past 71 years, more than $216 million has been collected and granted back to hospitals, agencies, and schools in Kentucky and Southern Indiana. These funds make life better for children with identified health care, educational, and emotional wellness needs. WHAS Crusade for Children's vision is that together, it advances opportunities for all children with identified needs to reach their full potential.

For the year ended August 31, 2024, WHAS Crusade For Children's program expenses were:

Program services $5,555,527
Total Program Expenses $5,555,527

Chief Executive
Dawn Lee, President/CEO

Chair of the Board
Dennis Stilger

Chair's Profession / Business Affiliation
Community Engagement Council

Board Size
18

Method(s) Used:
Direct mail appeals, Telephone appeals, Invitations to fund raising events, Print advertisements (newspapers, magazines, etc.), Television, Radio, Grant proposals, Internet, Planned giving arrangements, Cause-related marketing (affinity credit cards, consumer product sales, etc.), Other

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.

The following information is based on WHAS Crusade For Children's audited financial statements for the year ended August 31, 2024.

Source of Funds
Endowment $8,902,289
Contriubtions $6,665,551
In-kind contributions $671,234
Distribution from beneficial interest in charitable trusts $224,692
Investment income, net $221,588
Distribution from beneficial interest in funds held by others $100,000
Total Income $16,785,354

Programs: 75% Fundraising: 14% Administrative: 11%

Total Income $16,785,354
Total expenses: $7,380,010
  Program expenses $5,555,527
  Fundraising expenses $1,015,827
  Administrative expenses $807,606
  Other expenses $1,050
Income in Excess of Expenses $9,405,344
Beginning Net Assets $37,199,286
Other Changes In Net Assets $0
Ending Net Assets $46,604,630
Total Liabilities $7,649,866
Total Assets $54,254,496
Ending net assets as reported above include $37,153,672 without donor restrictions and $9,450,958 with donor restrictions.

Total assets as reported above include $37,699 in property and equipment, net.

In September, 2002, the WHAS Crusade for Children's Board of Directors voted to create the Crusade Endowment. The purpose of the endowment is to fund the Crusade's administrative and fundraising expenses so that 100 percent of the Crusade’s annual telethon collections (the tote board total) go directly to agencies that help children with special needs. 

The WHAS Crusade for Children's revenues reported above include in-kind and investment income. In addition, the expense breakdown shows administrative and fundraising expenses per audited financial statements. As indicated above, the Crusade utilizes endowment income to cover annual administrative and fundraising expenses in order to assure that all annual telethon contributions (in any given campaign year) are subsequently allocated to community agencies.

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 International Association of Better Business Bureaus.

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

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Report completed by:
BBB serving Greater Kentucky and South Central Indiana