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.
Bethel's Heavenly Hands 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.
- Have a voting member of the board who is assigned the responsibility of serving as the treasurer. In general, the board’s treasurer helps provide independent oversight of the organization’s finances.
- Have a board-approved conflict of interest policy
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.
Bethel's Heavenly Hands does not meet this Standard because:
- The board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
Bethel's Heavenly Hands does not meet this Standard because:
- According to the its IRS Form 990 for the fiscal year ended December 31, 2010, the organization spent $217,597 or 45% of its total expenses ($483,243) on program service activities.
Standard 11: Financial Statements - Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $250,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $250,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $100,000, an internally produced, complete financial statement is sufficient to meet this standard.
Bethel's Heavenly Hands does not meet this Standard because:
- It states it does not have audited financial statements for the past fiscal year.
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.
Bethel's Heavenly Hands 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.
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.
Bethel's Heavenly Hands does not meet this Standard because, when the organization provided budget information, it indicated that the budget:
- Did not identify total projected program service expenses.
- Did not identify total projected fund raising expenses.
- Did not identify total projected administrative expenses.
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.
Bethel's Heavenly Hands does not meet this Standard because the organization's website, www.bethelsheavenlyhands.org, does not include a link to its most recent IRS Form 990.