Standard 3: Frequency and Attendance of Board Meetings - An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.
For the year ended June 30, 2010, the charity states that it held two (2) meetings of the full governing board of directors.
Standard 12: Detailed Functional Breakdown of Expenses - Include in the financial statements a breakdown of expenses (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program, fund raising, and administrative activities. If the charity has more than one major program category, the schedule should provide a breakdown for each category.
Because the IRS Form 990-EZ does not require a detailed functional breakdown of expenses, BBB requests an internal breakdown from the charity. However, BBB did not receive a detailed functional breakdown of expenses by natural classification (e.g., salaries, travel, postage, etc.) that shows what portion of these expenses was allocated to program(s), fundraising, and administrative activities.
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.
The charity states it does not have an annual report covering activities conducted in the past year.
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.
The charity has a website that requests contributions, but the website does not include financial information for the past fiscal year, which includes total income, expenses by programs, fundraising, and administration, and total ending net assets. Additionally, the website does not provide access to the charity’s most recent IRS Form 990, the annual financial form filed with the Internal Revenue Service.