Charity Risk Signals Dashboard
Aggregate view of risk indicators disclosed in New Zealand charity annual reports and auditor opinions. Signals reflect what charities or their auditors have chosen to disclose — not findings or judgments by CharityData.
See also: Going Concern Watchlist (audit-opinion view).
Total signals
867
Charities flagged
89
High-severity
40
Going concern / covenant / net deficit
Signal types tracked
265
Signal type breakdown
Signals by year
7
17
3
18
21
19
95
20
134
21
205
22
132
23
176
24
94
25
Pandemic/COVID signals concentrated in FY20–21; inflation/revenue pressure in FY22–23.
Charity watchlist
82 of 82| Charity | Sector | Latest FY | Severity | Signals |
|---|---|---|---|---|
| University Of Waikato | Education | FY2023 | High | Operating DeficitRedundanciesCovenant breachRelated-party concentrationImpairmentLoan CovenantRevenue DeclinePandemic impactRevenue pressureContingent liabilityInternational Student DeclineRestructuringFinancial PressureDeclining EnrolmentsCovid 19 Pandemic ImpactGovernance ChangeStrategy RenewalCOVID-19 impactOperational DisruptionRevenue ConcentrationRevenue Impact |
| St John Of God Health Care Incorporated | Religion | FY2025 | High | Going concern uncertaintyContingent liabilityOperating DeficitDiscontinued operationsNet deficitLitigationOperating lossSignificant ProvisionsDirector ChangesSignificant Deficit Prior YearMedical LiabilityWorkers Compensation ClaimsCOVID-19 impactFinancial LossOperational DisruptionWorkers CompensationLate filing |
| Search and Rescue Services Limited | Health | FY2024 | High | Cash Flow StressContingent liabilityRevenue ConcentrationCapital CommitmentOperational DeclineLiquidity ManagementShareholder Funding VolatilityCovenant breachRelated-party concentrationShareholder Distribution PolicyFinancial LossGoing concern uncertaintyCOVID-19 impactBad Debts |
| University of Otago | Education | FY2024 | High | Net Income DeficitNet Income NegativePrimary Reserve ConcernPrimary Reserve WeaknessNegative net income ratioWeak reserve ratioImpairmentContingent liabilityGoing concern uncertaintyCOVID-19 impactStudent HardshipCOVID-19 impactCovid 19 Impact |
| Royal New Zealand Plunket Trust | Health | FY2025 | High | Operating DeficitGoing concern uncertaintyService Delivery ImpactStaffing CrisisEquity GapService Performance DeclineService Delivery GapPerformance MissStaff ShortageContract ExpiryAsset Disposal |
| Canterbury Museum Trust Board | Education | FY2025 | High | Qualified Audit OpinionAdverse Audit OpinionAccounting Standards Non ComplianceHeritage Assets UnrecognizedQualified OpinionAccounting Standard Non ComplianceHeritage Asset Non RecognitionGoing concern uncertaintyAccounting MisstatementNon Compliance Accounting StandardsAccounting Non Compliance |
| Te Runanga o Ngati Whatua | Arts & Culture | FY2019 | High | Loan CovenantRelated Party ReceivablesContingent liabilityGoing concern uncertaintyQualified Audit OpinionImpaired LoansDebt ConcentrationImpairmentPrior Period ErrorImpaired InvestmentLitigation |
| Maori Television Services | Other | FY2025 | High | Funding ConstraintOrganisational RestructuringFunding ReductionOrganizational RestructuringFiscal PositionGoing concern uncertaintyOperational DisruptionCOVID-19 impactContingent liabilityCovid Impact Ongoing |
| East Health Trust Board | Health | FY2025 | High | Receivables IncreaseOperating Cash OutflowContingent liabilityGoing concern uncertaintyCash DeclineRelated-party concentrationAffiliate ComplexityPrior Year ChangeRegulatory ChangeDeficit |
| Comprehensive Care PHO Limited | Health | FY2025 | High | Lease Expiry UpcomingHeavy Parent DependencyRevenue DeclineCash DepletionNegative Operating CashflowDeclining ProfitabilityGoing concern uncertaintyLiquidityCash DeclineNegative Cash Flow |
| Dilworth Trust | Education | FY2024 | High | LitigationEmphasis of matterContingent liabilityGoing concern uncertaintyFinancial stressInvestment ValuationHistorical Abuse ProvisionOperating DeficitOperating lossChild Safety Focus |
| Te Kaupapa Mahitahi Hauora-Papa o te Raki Trust Board | Health | FY2024 | High | Contingent liabilityRelated Party TransactionsRevenue ConcentrationDeficitLate filingGoing concern uncertaintyStaff TurnoverRelated-party concentrationOperating DeficitHigh Staff Turnover |
| Auckland Museum Trust Board | Arts & Culture | FY2023 | High | Climate Event DisruptionOperational DisruptionClimate Event ImpactGoing concern uncertaintyDeficitRevenue ConcentrationInvestment VolatilityContingent liabilityLitigationCOVID-19 impact |
| CHT Healthcare Trust | Health | FY2025 | High | Contingent liabilityRegulatoryEmphasis of matterOperational DisruptionCost PressureStaffing ChallengesGoing concern uncertaintyRegulatory ActionLitigation |
| Auckland UniServices Limited | Health | FY2024 | High | Tax Provision ResolutionLitigationContingent liabilityInvestment VolatilityRegulatory ActionFair Value LossNon Current LiabilityTax UncertaintyGoing concern uncertainty |
| Lincoln University | Education | FY2024 | High | Emphasis of matterCapital Funding ConcentrationGoing concern uncertaintyContingent liabilityFinancial PerformanceCovid 19 ImpactLivestock DepopulationFarm Depopulation |
| Health Hawke's Bay Limited | Health | FY2024 | High | Going concern uncertaintyContingent liabilityRegulatory ActionOperating DeficitComprehensive LossRegulatory ChangeGoing Concern AssessmentRelated-party concentration |
| ProCare Health (PHO) Limited | Health | FY2025 | High | Related Party LoanContingent liabilityRelated-party concentrationRevenue ConcentrationDeferred RevenueTrade Receivables AgingGoing concern uncertainty |
| Trinity Lands Limited | Community Development | FY2024 | High | Contingent liabilityOperational ChallengeRevenue DeclineCovenant breachRelated-party concentrationRegulatory RiskCommodity Price Risk |
| OSPRI New Zealand Limited | Health | FY2025 | High | Significant ImpairmentGovernance Extended TenureDeficit TrendDeficitLiquidityGoing concern uncertainty |
| National Assistance Fund | Religion | FY2024 | High | Liquidity RiskContingent liabilityInterest Rate RiskReserves Policy UnderdevelopedGoing concern uncertaintyRelated Party |
| Visionwest Community Trust | Health | FY2024 | High | Going concern uncertaintyContingent liabilityRelated-party concentrationCapital CommitmentLoan SecurityFamily Compensation |
| Victoria University of Wellington | Education | FY2023 | High | Financial stressLitigationContingent liabilityGoing concern uncertaintyDeficitEmphasis of matter |
| Eastern Bay Of Plenty Regional Economic Development Trust | Arts & Culture | FY2025 | High | Operational RestructureGoing concern uncertaintyFunding DiscontinuationDeficitContingent liability |
| Community Care Trust Aotearoa | Social Services | FY2025 | High | Going concern uncertaintyData BreachLate filingDocument IncompleteInsufficient Data |
| Nurse Maude Association | Health | FY2023 | High | Going concern uncertaintyCovenant breachLitigationContingent liability |
| Barnardos New Zealand Incorporated | Education | FY2023 | High | Contingent liabilityGoing concern uncertaintyImpairmentLitigation |
| Te Runanga O Toa Rangatira Incorporated | Health | FY2022 | High | Related Party TransactionContingent liabilityGoing concern uncertaintyRelated Party Conflict |
| Royal New Zealand Foundation Of The Blind Incorporated | Health | FY2022 | High | Contingent liabilityGoing concern uncertaintyMaterial Valuation UncertaintyCovenant breach |
| Pasifika Futures Trust | Health | FY2021 | High | Funding DependenceRevenue ConcentrationGoing concern uncertaintyContingent liability |
| Otautahi Community Housing Trust | Health | FY2025 | High | Going concern uncertaintyContingent liabilityFinance Strain |
| New Zealand Community Trust | Education | FY2023 | High | Late filingGoing concern uncertaintyCOVID-19 impact |
| Presbyterian Support (Northern) | Religion | FY2024 | High | Contingent liabilityGoing concern uncertainty |
| Royal District Nursing Service New Zealand Limited | Health | FY2023 | High | Going concern uncertaintyContingent liability |
| New Zealand Methodist Trust Association | Religion | FY2025 | High | Going concern uncertainty |
| Apprentice Training New Zealand 2010 Trust | Education | FY2024 | High | Going concern uncertainty |
| Predator Free 2050 Limited | Environment | FY2024 | High | Going concern uncertainty |
| Christchurch Methodist Central Mission | Religion | FY2023 | High | Going concern uncertainty |
| New Zealand Housing Foundation | Social Services | FY2021 | High | Going concern uncertainty |
| Te Taiwhenua O Heretaunga Trust | Other | FY2020 | High | Going concern uncertainty |
| University of Auckland | Education | FY2023 | Medium | Contingent liabilityInflationary PressuresRevenue ConcentrationPandemic RecoveryInflation PressureRevenue ConstraintRevenue UncertaintyInflationary PressurePandemic impactInternational Border DependencyFinancial PressureRegulatory constraintInflation pressureCost Of Living PressureInternational Student Recovery RiskRevenue pressureCOVID-19 disruptionPandemic disruptionVoluntary Leaving SchemeCampus ClosureMajor Campus Closure |
| Habitat for Humanity New Zealand Limited | Environment | FY2025 | Medium | Significant Government BorrowingRevenue ConcentrationProperty Asset ConcentrationDisaffiliationRevenue DeclineSurplus DeclineAffiliate MergerAffiliate DisaffiliationDeclining Service DeliveryDeclining RevenueDeclining SurplusDeclining Overseas FundingMerger And DisaffiliationRelated Party TransactionsCost PressuresCapital Commitments |
| Ngati Hine Health Trust Board | Religion | FY2024 | Medium | Conflicts Of InterestContingent liabilityImpairmentRelated PartyLitigationCapital CommitmentsCapital CommitmentDebt RestructureRelated Party Conflict Of InterestMajor Capital CommitmentDebt RestructuringInsufficient Data |
| Spectrum Care Limited | Social Services | FY2025 | Medium | Asset ImpairmentRelated Party TransactionConcentration RiskContingent liabilityRelated-party concentrationRelated Party Receivable ConcentrationLiquidity ConcernFunding Timing IssueRevenue ConcentrationProvision For Doubtful DebtCOVID-19 impact |
| Affinity Services Charitable Trust | Health | FY2025 | Medium | Contingent liabilityImpairment RecognisedAccounting AdjustmentPost Balance Date TransactionAccounting Policy ChangeSubsequent EventsTier TransitionRapid GrowthWorking CapitalRevenue ConcentrationEmphasis of matter |
| Massey University | Education | FY2022 | Medium | Cost InflationRevenue DeclineDeficitCOVID-19 impactSubsidiary DisposalAssociate Wind UpImpairmentContingent liabilityReceivables ImpairmentWinding Up |
| Tātaki Auckland Unlimited Trust | Arts & Culture | FY2022 | Medium | LitigationContingent liabilityCOVID-19 impactQualified OpinionEmphasis of matterQualified Audit OpinionRevenue ShortfallAsset DisposalAsset ImpairmentPandemic impact |
| The Research Trust of Victoria University Of Wellington | Education | FY2024 | Medium | Document IncompleteOperating DeficitDeficitLiquidity ConcernWorking Capital DeclineLiquidityReceivables AgingDeferred Revenue DeclineCredit Risk |
| The Eden Park Trust | Arts & Culture | FY2024 | Medium | Flood RemediationInfrastructure DevelopmentDependent RelationshipsRegulatory UncertaintyQualified Audit OpinionCOVID-19 impactRedundanciesEmphasis of matterEvent Disruption |
| Roman Catholic Diocese of Auckland Ecclesiastical Goods Trust | Religion | FY2023 | Medium | Loan ImpairmentContingent liabilityInvestment VolatilityRevenue ChangeImpairmentRelated Party TransactionEntity ChangesAccounting Policy ChangePrior Period Errors |
| New Zealand Red Cross Incorporated | International Aid | FY2024 | Medium | Operating DeficitCash DeclineContingent liabilityDeficitRestricted Funds DeclineRevenue ConcentrationCOVID-19 impact |
| Central Air Ambulance Rescue Limited | Health | FY2024 | Medium | Revenue ConcentrationService Volume DeclineDisclosure ExemptionContingent liabilityContract ExpiryContract Expiry RiskCovid Impact Assessment |
| St Andrew's Presbyterian College Board Of Governors Incorporated | Education | FY2022 | Medium | Investment VolatilityFinancial DeficitLoan Facility DrawdownInvestment Market VolatilityMajor Capital ProjectDeficitMajor Project Commitment |
| Presbyterian Support Central | Religion | FY2021 | Medium | Related Party ConflictOperating DeficitSignificant Valuation ChangesContingent liabilityRelated Party TransactionEmphasis of matterIncomplete Document |
| Total Healthcare Charitable Trust | Health | FY2025 | Medium | DeficitContingent liabilityHealth Sector ReformRegulatory ChangeIncomplete DocumentIncomplete Data |
| The Mount Albert Grammar School Foundation | Education | FY2025 | Medium | Contingent liabilityProperty ValuationTreasury ManagementSubsequent Event Major GiftSubsequent EventsSubsequent Event Property Purchase |
| Diocesan School For Girls | Education | FY2024 | Medium | Interest Rate ExposureSubsequent Event RefinancingSubsequent EventContingent liabilityLitigation |
| Hutton Wilson Charitable Trust | Other | FY2024 | Medium | Insufficient DataIncomplete DataSignificant LossInvestment LossContingent liability |
| Te Pou Matakana Limited | Health | FY2023 | Medium | Contingent liabilityDeficitRevenue Growth AnomalyRelated-party concentrationSignificant Related Party Transactions |
| Kāhui Tū Kaha Ltd | Community Development | FY2023 | Medium | Post Balance Date EventAccounting RestatementSubsequent EventContingent liabilityEmphasis of matter |
| Pegasus Health (Charitable) Limited | Health | FY2025 | Medium | Contingent liabilityLitigationImpairmentInterest Register Maintained |
| Brackenridge Services Limited | Education | FY2025 | Medium | Contingent liabilityRegulatory ActionConcentration Of RevenuePrior Period Correction |
| Canterbury West Coast Air Rescue Trust | Social Services | FY2025 | Medium | Liquidity ManagementRelated Party TransactionTrustee ChangeContingent liability |
| He Whānau Manaaki o Tararua Free Kindergarten Association Incorporated | Education | FY2025 | Medium | Subsequent EventDeficit ResultOperating DeficitSignificant Revenue Growth |
| The King's College Trustees | Education | FY2024 | Medium | Liquidity ConcernContingent liabilityInterest Rate RiskReceivables Impairment |
| Te Awakairangi Health Network | Health | FY2024 | Medium | Disclaimer Of Opinion Prior YearPrior Year Audit DisclaimerAudit Opinion ChangeDisclaimer Of Opinion |
| TBfree New Zealand Limited | Health | FY2025 | Medium | Service Contractor ChangeRelated-party concentrationManagement Transitions |
| The Royal Australian and New Zealand College of Obstetricians and Gynaecologists | Health | FY2025 | Medium | DeficitQualified Audit OpinionDeclining Reserves |
| The Church of Jesus Christ of Latter-day Saints Trust Board | Religion | FY2024 | Medium | Significant Expenditure IncreaseLoss On Asset SalesInsufficient Data |
| The Spectrum Foundation | Health | FY2024 | Medium | Contingent liabilityOrganizational RestructureOrganisational Restructure |
| The Isaac Conservation and Wildlife Trust | Arts & Culture | FY2024 | Medium | Contingent liabilityLitigationCOVID-19 impact |
| St Cuthbert's College Educational Trust Board | Religion | FY2023 | Medium | Conflict Of InterestContingent liabilityLease Rent Uncertainty |
| The Masonic Villages Trust | Social Services | FY2021 | Medium | Related Party TransactionContingent liabilityProperty Valuation Dependency |
| CCS Disability Action Incorporated | Social Services | FY2020 | Medium | Property DisposalAffiliate Auditor ConflictRelated-party concentration |
| Te Kohao Health Limited | Health | FY2025 | Medium | Tier 1 Transition PendingTier Transition |
| The Roman Catholic Diocese Of Christchurch Diocesan Trust | Religion | FY2025 | Medium | Contingent liabilityContingent Asset |
| MASH Trust | Health | FY2025 | Medium | Insufficient DataLate filing |
| University Of Otago Foundation Trust | Education | FY2023 | Medium | Donation DeclineNegative Cash Flow |
| Kristin School Charitable Trust | Education | FY2023 | Medium | Contingent liabilitySignificant Asset Revaluation |
| Grafton Downs Limited | Religion | FY2022 | Medium | DeficitContingent liability |
| Midlands Regional Health Network Charitable Trust | Health | FY2022 | Medium | Revenue ConcentrationContingent liability |
| Te Roopu Taurima o Manukau Trust | Social Services | FY2021 | Medium | Contingent liabilityCOVID-19 impact |
Signals are extracted from annual report disclosures and auditor notes. Severity tiers reflect the signal type, not a diagnostic of the charity. Many signals (pandemic impact, inflation) are macro context rather than charity-specific concerns.
Data sourced from Charities Services annual returns and AI-assisted extraction (Claude Haiku) of audit notes and risk disclosures from charity annual reports. Our datasets may not be complete. Automated analysis can produce errors. If you believe any data on this page is incorrect, please contact us at hello@nzxplorer.co.nz.
For informational purposes only. Not investment advice.