Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
NW does not meet this Standard because:
- According to the its audited financial statements for the year ended December 31, 2009, the organization spent $178,872 or 56% of its total expenses ($317,565) on program service activities.
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.
NW does not meet this Standard because, in the organization's financial statements, the detailed functional breakdown of expenses:
- Was not included. A detailed functional breakdown shows expenses by natural classification (e.g., salaries, travel, postage, etc.) and indicates what portion of these expenses was allocated to program, fund raising, and administrative 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.
NW does not meet this standard because:
- The organization states it does not have an annual report covering activities conducted in the past year.
Standard 19: Cause Related Marketing - Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).
NW does not meet this Standard because:
- The organization participates in several partnerships with online merchants, where NW benefits from transactions. However, the promotional language states that "a portion of each purchase will go to Noah's Wish." The actual anticipated amount benefitting Noah's Wish is not disclosed.