Standard 9: Fund Raising Expense Ratio - Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.
SWIF does not meet this Standard because:
- According to the its audited financial statements for the year ended December 31, 2009, the organization spent $5,215,224 or 43% of its total related contributions ($11,990,230) on fundraising 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.
SWIF does not meet this Standard because:
- Although requested, the charity did not provide the Alliance with a full copy of its audited financial statements.
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.
SWIF does not meet this standard because the most recent annual report did not include:
- The organization’s mission statement
- A roster of the board of directors
- Total income.
- Total program expenses.
- Total expenses for each program in the same categories that appear in the organization’s financial statements.
- Total fund raising expenses.
- Total administrative expenses.
- Total end of year net assets.
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.
SWIF does not meet this Standard because the organization's website, www.southwestindian.com, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- A roster of the board of directors.
- Total income.
- Total program expenses.
- Total fund raising expenses.
- Total administrative expenses.
- End of year net assets.
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.
SWIF does not meet this Standard because the privacy policy on this website, www.southwestindian.com does not indicate:
- How to contact the charity to review personal information that is collected and request corrections.
- What security measures are in place to protect personal information that is collected.