Standard 4: Compensated Board Members - Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.
- ACA does not meet this Standard since the paid chief executive officer (CEO) also serves as the chair of the board.
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.
- ACA does not meet this Standard because the detailed functional breakdown of expenses within the organization's financial statements only included one program service category. It did not include a detailed breakdown of expenses for each of its major program activities (i.e. public policy, direct care for animals, etc. )