See a charity's finances in plain English
Look up any registered New Zealand charity and get a plain-English report on its filed figures: the overall picture, key findings, where the money comes from and goes, how long its reserves would last, and questions worth asking.
A short report, in the same order every time
Each check follows the same method and the same sections, so two charities can be read side by side. You can print it or save it as a PDF to read later. It's a starting point for questions, not something to rely on for decisions.
- 01Overall pictureA score out of 100 from up to four areas: operating result, cash cover, income mix and trend, and what it owes against what it holds (cash-basis returns have no balance sheet, so that area is scored only when borrowing is reported).
- 02About the organisation and key findingsWhat it says it does, in its own filed words, and the few things that matter most, each with why it matters.
- 03Income and spendingEvery filed year side by side, growth before and after inflation, and the biggest changes on the year before.
- 04Where the money came from and wentA step-by-step chart from income to the result, and income and spending by type, year by year.
- 05Cash, reserves and resilienceHow many months its cash would last, why cash went up or down, cash already spoken for, and what if income fell or costs rose.
- 06What it holds and owesCash, investments and property, and assets against liabilities over time, for charities that file a balance sheet.
- 07Key measuresThe latest year and the trend, each with how it is worked out.
- 08Compared with similar charitiesWhere its figures sit among registered charities of a similar size in the same sector.
- 09Issues and questionsPoints drawn from its figures and filings, related entities and the group added together, with questions a board might ask.
- 10Governance and filingOfficers, reporting tier, audit, and when the next annual return is due.
Code does the numbers. AI drafts the words, which are then checked.
The aim is a clear, consistent read of what a charity has filed, in about ten minutes. It's a starting point, not the full picture: filings can be out of date or incomplete, and the wording can still get things wrong, so check anything important with the charity itself.
The figures
Taken from the annual returns the charity files with Charities Services: income, spending, cash, assets, liabilities and their parts, for up to five years.
The calculations
Every measure, score, illustration and flag is worked out by code, the same way every time, with how each is calculated shown beside it.
The wording
An AI model writes the summary and findings from those figures. Code rejects any number that isn't in them, and a second AI review checks the wording. Anything that fails is replaced with code-written text. These checks catch many mistakes, but not every one.
Common questions
About Second Look, where its figures come from, and what a check is and isn't.
What is Second Look?
A free website that turns a registered New Zealand charity's filed annual returns into a plain-English report on its finances: income and spending over the years, where the money comes from and goes, how long its cash would last, how it compares with similar charities, and questions a board might ask.
Where do the figures come from?
From the public Charities Register, run by Charities Services at the Department of Internal Affairs, using its open data. Each report uses only what the charity itself filed. Nothing is uploaded and no accounts are needed.
Which organisations can I check?
Any registered New Zealand charity with a financial return on the Charities Register, including trusts, incorporated societies and student associations that are registered charities.
Is it a rating or financial advice?
No. A check describes what the filed figures show and raises questions worth asking. It is general information, not a rating, an audit or advice.
Can a report get things wrong?
Yes. A check is only as complete and up to date as what the charity filed, and the filings themselves can contain errors. The plain-English wording is drafted by AI, and while code and a second review check it, some mistakes can still get through. Use a check as a starting point for questions. Always go back to official and original sources, such as the charity's own performance report and its entry on the Charities Register, and get professional advice (for example from an accountant or lawyer) before making decisions.
How are the reports made?
Code works out every figure, measure, chart and comparison from the filed returns, the same way each time. An AI model writes the plain-English wording, and code checks that every number it uses appears in the figures before anything is shown.
How does the comparison with similar charities work?
Each week Second Look reads the latest return of every registered charity that has filed one in the last 30 months, and groups them by size of income and main sector. A report shows where a charity's figures sit within its group, as a prompt for questions rather than a judgement.
Why is it free, and can I support Second Look?
Second Look is free because many charities are small and stretched, and understanding the finances shouldn't cost them, their volunteers or their supporters anything. It's a starting point for questions, not a replacement for the charity's own reports or professional advice. If you'd like to support it, please consider a donation to the Wellington School of Drawing, a charity that teaches drawing in Wellington. You can also follow the artwork of Max Lin, who made Second Look, on Instagram at @maxlin.art.
Free to use. If it helps, pass it on.
Second Look is free. If you like the site or find it helpful, please consider a donation to the Wellington School of Drawing, a Wellington charity that teaches drawing and painting.
Made by Max Lin. See my paintings at maxlin.art and on Instagram at @maxlin.art.
A check is a starting point for questions, not a rating, an audit or advice. A charity aims to spend on its purpose, so a small deficit or a modest balance isn't a problem in itself, and the figures may be a year or more old. Checks can contain mistakes. Always refer to official and original sources, such as the charity's own performance report and the Charities Register, and get professional advice before making decisions.