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.
ERC does not meet this Standard because:
The organization's audited financial statements for 2010 do not provide a breakdown for each of the organization's major programs (fair housing, disability rights, etc.).