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Arkansas
Index to the Implementation Guide

Affiliated organizations

   Combined financial statements (Standard 17 )

   Staff as board members (Standard 4 )

Affinity credit cards (Standard 19 )

Annual report

   Contents (Standard 16

   Website (Standard 17 )

Assets available for use (see Unrestricted net assets, Standard 10 )

Auditor's management letter (Standard 1 )

Board meeting (Attendance at; number of, annually; spacing of) (Standard 3 )

Board of directors

   Annual report roster (Standard 16 )

   Compensation, direct and indirect (Standard 4

   Conflict of interest assessment (Standard 5 )

   Minimum membership (Standard 2 )

   Organizational self-assessment (Standards 6 , 7 )

   Oversight responsibilities (Standard 1 )

Budget

   Board approval (Standards 1 , 14

   Format (Standard 14 )

   Use in available assets calculation (Standard 10 )

Cause-related marketing (Standard 19 )

Chief executive - see Staff member(s)  below

Complaints (Standard 20 )

Conflict of interest

   Board -approved policy (Standards 1 , 5

   Factors in assessment (Standard 5 )

Disclosure, point of solicitation (Standard 19 )

Effectiveness

   Assessment of (Standard 6

   Report on assessment of (Standard 7 )

Endowment (Standard 10 )

Extenuating circumstances, evidence of -see Ratios  below

Financial review as acceptable financial statement (Standard 11 )

Financial statements

   Acceptable forms of (Standard 11

   Receipt by board (Standard 1 )

Fixed assets (Standard 10 )

Functional breakdown of expenses

   Example of (Standard 12

   IRS 990 as source of (Standard 12 )

Functional expense categories

   Accuracy of (Standard 13

   Annual report presentation (Standards 16 , 17 )

   Budget (Standard 14 )

Fund raising

   Accuracy, etc., of appeals (Standard 15 )

   Agreements with fund raising firms (Standard 1

   Expense ratio (Standard 9 )

   Financial reporting of (Standard 13 )

   Privacy requirements (Standard 18 )

   Types of (Standard 9 )

   Website (Standard 17 )

Guidestar.org, links to (Standard 17 )

Honoraria (Standard 4 )

IRS Form 990

   As acceptable financial statement? (Standard 11

   &s source of functional breakdown of expenses (Standard 12 )

   Board review of (Standard 1 )

   Compared to audited financial statements (Standards 8 , 9 )

   Use in calculating ratios (Standards 8 , 9 , 10 )

   Website requirements (Standard 17 )

IRS Form 990 EZ

   As acceptable financial statement (Standard 11

   Board review (Standard 1 )

   Ratios, inadequacy for calculating (Standards 9 , 10 )

   Use in calculating program expense ratio (Standard 8 )

Joint cost allocations

   Assessing accuracy of (Standard 13

   Disclosure in audited financial statements (Standard 11 )

Mission

   In organizational self-assessment (Standard 6 , 7

   Statement of, in annual report (Standard 16 )

Privacy requirements (Standard 18 )

Program categories

   Breakdown in financial statements (Standard 12

   Budget (Standard 14 )

Program expenses

   Accuracy of financial reporting (Standard 13

   Financial documentation (Standard 11 )

Ratio (Standard 8 )

Ratios

   Available assets (Standard 10

   Extenuating circumstances, presenting evidence for (Standard 8 , 9 , 10 )

   Program expense (Standard 8 )

   Fund raising expense (Standard 9 )

"Related contributions" (Standard 9 )

Sales promotions (Standard 19 )

Special fund raising events, financial accounting for (Standard 13 )

Staff member(s)

   As board chair or treasurer (Standard 4

   Conflict of interest assessment (Standard 5 )

   Staff head performance, board review of (Standard 1 )

Solicitations-see Fund raising above .

Unrestricted net assets (Standard 10 )

Websites

   Contents required (Standard 17

   Privacy policy (Standard 18 )