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.
- This organization does not meet this Standard because it does not have a board-approved conflict of interest policy.
Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
- The organization does not meet this Standard because according to the organization's unaudited financial statements for the fiscal year ended December 31, 2006, the organization spent $2,186 or 3% of its total expenses ($74,603) on program service 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 organization does not meet this Standard because it 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.
- This organization does not meet this Standard because its website, www.clevelandjwj.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include a board roster or financial information. The website also does not provide electronic access to the organization’s most recent IRS Form 990.