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.
GNBA does not meet this Standard because its board of directors does not:
- Receive information about the financial arrangements made with outside fund raising firm(s) and/or consultant(s) hired in the past year.
- Receive a copy of the organization’s IRS Form 990.
- Seperate the roles of chair and treasurer.
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.
GNBA does not meet this Standard because:
- The board of directors met twice in the past fiscal year.
Standard 4: Compensated Board Members - Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.
GNBA does not meet this Standard because:
- Two members out of the fourteen member board of directors (14%) are directly compensated.
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.
GNBA 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 for each major program category.
- Did not identify total projected fund raising expenses.
- Did not identify total projected administrative expenses.
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.
GNBA does not meet this standard because:
- The organization states it does not have an annual report covering activities conducted in the past fiscal year.
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.
GNBA does not meet this Standard because the organization's website, www.backtothebible.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- A summary of program service accomplishments.
- A roster of the board of directors.
- Electronic access to the organization’s most recent IRS Form 990.