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.
POA does not meet this Standard because:
- It did not produce a written report outlining the results of its most recent effectiveness assessment.
Standard 13: Accuracy of Expenses in Financial Statements - Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.
POA does not meet this Standard because:
- The Alliance does not agree with POA's allocation of fund raising expenses, which does not include expenses associated for salaries and other related costs for generating grant revenue.
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.
POA does not meet this Standard because, when the organization provided budget information, it indicated that the budget:
- Did not identify total projected program service expenses.
- Did not identify total projected fund raising expenses.
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.
POA does not meet this Standard because the organization's website, www.partners.net, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Total income.
- Total program expenses.
- Total fund raising expenses.
- Total administrative expenses.
- End of year net assets.
- Electronic access to the organization’s most recent IRS Form 990.