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 December 31, 2010, the charity states that it held one (1) meeting of the full governing board of directors.
Standard 6: Board Policy on Effectiveness - Have a board policy of assessing, no less than every two years, the organization's performance and effectiveness and of determining future actions required to achieve its mission.
The charity’s board of directors does not have a formal policy that states that the charity’s performance and effectiveness will be assessed at least once every two years.
Standard 7: Board Approval of Written Report on Effectiveness - Submit to the organization's governing body, for its approval, a written report that outlines the results of the aforementioned performance and effectiveness assessment and recommendations for future actions.
The charity states that it has not completed a performance assessment of its programs and does not have one planned to take place in the next two years.
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 requested 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, 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.
Despite written requests, BBB was not provided with the charity’s most recent annual report.
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 a current roster of the members of the board of directors and 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 include a link to the charity’s most recent IRS Form 990, the annual financial form filed with the Internal Revenue Service.