Standard 1: Oversight of Operations and Staff - Organizations shall have a board of directors that provides adequate oversight of the charity's operations and its staff. Indication of adequate oversight includes, but is not limited to, regularly scheduled appraisals of the CEO's performance, evidence of disbursement controls such as board approval of the budget, fund raising practices, establishment of a conflict of interest policy, and establishment of accounting procedures sufficient to safeguard charity finances.
Gandhi Memorial Trust Fund does not meet this Standard because its board of directors does not:
- Review the performance of the chief executive officer at least once every two years.
Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
Gandhi Memorial Trust Fund does not meet this Standard because:
- According to the its IRS Form 990 for the fiscal year ended December 31, 2010, the organization spent $ or % of its total expenses ($1,279) on program service activities.
Because of use of public facilities to hold the various events, program expenses are non existent.
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.
Gandhi Memorial Trust Fund does not meet this Standard because its IRS Form 990 for the fiscal year ended December 31, 2010:
- Reports the organization had no fund raising expenses.
- Reports the organization had no administrative expenses.
No fundraising expenses: GMT does not hire any one or has paid staff.
Trustees raised the funds by personal contacts or seeks sponsor for activities.
No administrative expenses-No paid staff. Only volunteers.
No Program expenses: GMT partners with library,school or village, hence no GMT funds are utilized. Facilities/staff are provided by the same.
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.
Gandhi Memorial Trust Fund does not meet this Standard because the organization's website, GANDHIMEMORIAL.ORG, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Total income.
- Total program expenses.
- Total fund raising expenses.
- Total administrative expenses.
- End of year net assets.
- The organization’s mailing address.
Standard 18: Privacy for Written Appeals & Internet Privacy - Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.
Gandhi Memorial Trust Fund does not meet this Standard because:
Gandhi Memorial Trust Fund does not meet this Standard because the privacy policy on this website, GANDHIMEMORIAL.ORG does not indicate:
- What personal information is being collected and how it will be used.
- How to inform the charity that the visitor does not want his/her information shared with others.
- What security measures are in place to protect personal information that is collected.