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.
WC 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 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
WC does not meet this Standard because:
- According to the audited financial statements for the year ended December 31, 2010, the organization spent $971,365 or 64% of its total expenses ($1,519,968) 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.
WC does not meet this Standard because, in the organization's financial statements, the detailed functional breakdown of expenses:
- Only included one program service category. It did not include a detailed breakdown of expenses for each of its major program activities (i.e., Land Conservation and Planning, Rivers Conservation, Environmental Education, and Other Programs).
Standard 18: Privacy for Written Appeals & Internet Privacy - Address privacy concerns of donors by (a) providing in written appeals, at least annually, a means (e.g., such as a check off box) for both new and continuing donors to inform the charity if they do not want their name and address shared outside the organization, (b) providing a clear, prominent and easily accessible privacy policy on any of its websites that tells visitors (i) what information, if any, is being collected about them by the charity and how this information will be used, (ii) how to contact the charity to review personal information collected and request corrections, (iii) how to inform the charity (e.g., a check off box) that the visitor does not wish his/her personal information to be shared outside the organization, and (iv) what security measures the charity has in place to protect personal information.
WC does not meet this Standard because the privacy policy on this website, www.wildlandspa.org does not indicate:
- What personal information is being collected and how it will be used.
- How to contact the charity to review personal information that is collected and request corrections.
- How to inform the charity that the visitor does not want his/her information shared with others.
- What security measures are in place to protect personal information that is collected.