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.
ACR 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.
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.
ACR does not meet this Standard because:
- The board of directors did not hold any full governing board meetings with face to face participation in the past fiscal year.
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.
ACR does not meet this Standard because:
- 2 members out of the 5 member board of directors (40%) are compensated (the CEO who also serves as the chair of the board is compensated directly while the treasurer is compensated indirectly).
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.
ACR 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 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.
ACR does not meet this Standard because:
- It has not completed an effectiveness assessment in the past fiscal year and does not have one planned for the near future.
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.
ACR does not meet this Standard because:
- The organization indicated that it did not prepare a budget for the current fiscal 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.
ACR does not meet this Standard because the organization's website, www.saveacat.org, 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.
- Electronic access to the organization’s most recent IRS Form 990.