Standard 13: Accuracy of Expenses in Financial Statements - Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.
MHAEC does not meet this Standard because its audited financial statements for the year ended December 31, 2012:
- Reports the organization had no fund raising expenses.
Standard 14: Budget - Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
MHAEC does not meet this Standard because, when the organization provided 2013 budget information, it indicated that the budget:
- Did not identify total projected fund raising expenses.
Standard 16: Annual Report - Have an annual report available to all, on request, that includes: (a) the organization's mission statement, (b) a summary of the past year's program service accomplishments, (c) a roster of the officers and members of the board of directors, (d) financial information that includes (i) total income in the past fiscal year, (ii) expenses in the same program, fund raising and administrative categories as in the financial statements, and (iii) ending net assets.
MHAEC does not meet this Standard because the 2012 annual report did not include:
- A roster of the board of directors.
- Total income.
- Total program expenses.
- Total fund raising expenses.
- Total administrative expenses.
- Total end of year net assets.
Standard 17: Web Site Disclosures - Include on any charity websites that solicit contributions, the same information that is recommended for annual reports, as well as the mailing address of the charity and electronic access to its most recent IRS Form 990.
MHAEC does not meet this Standard because the organization's website, www.eriemha.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Electronic access to the organization’s 2012 IRS Form 990.
MHAEC does not meet this Standard because: