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.
AFH does not meet this Standard because its board of directors does not:
- 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.
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.
AFH does not meet this Standard because:
The board of directors held one in-person meeting of the full governing board in 2010.
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.
AFH 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 14: Budget - Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.
AFH does not meet this Standard because, when the organization provided budget information, it indicated that the budget:
- Was not approved by the organization’s board of directors.
- Did not identify total projected fund raising expenses.
- Did not identify total projected administrative expenses.
- Did not breakdown projected program service expenses by major program categories (i.e. education, athlete engagement, etc.).
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.
AFH does not meet this standard because:
- The organization states it does not have an annual report covering activities conducted in 2010.
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.
AFH does not meet this Standard because the organization's website, www.athletesforhope.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Total income for 2010.
- Total program expenses for 2010.
- Total fund raising expenses for 2010.
- Total administrative expenses for 2010.
- Ending net assets for 2010.
- Electronic access to the organization’s 2010 IRS Form 990.