I bet they can massage those numbers anyway they want. Evangelizing? Teaching? You could probably put almost any expense in those categories. I mean, the whole purpose of the borg is supposed to be teaching and evangelizing, right? And what exactly is the difference between the two?
Also, lumping Donations in with Overseas Aid probably creates an impression that they are more involved with charitable work than they actually are. I am guessing that if they send some of their surpluses to Brooklyn or another branch, it's considered "Donations" and goes in that category. (They are "donating" from WTBTS of Australia to a different charitable organization, WTBTS of Pennsylvania or whatever). I wouldn't be surprised if they funnel extra cash from countries like Australia to the US, where less transparency is required and they can then invest it without having to disclose the returns on the investments or where it is ultimately spent.