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.
TASER does not meet this Standard because:
- Its effectiveness assessment policy does not specify that this assessment will take place at least once every two years.
Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
TASER does not meet this Standard because:
- According to the its unaudited financial statements for the fiscal year ended June 30, 2009, the organization spent $362,496 or 41% of its total expenses ($881,802) on program service activities.
Standard 9: Fund Raising Expense Ratio - Spending should be no more than 35% of related contributions on fund raising. Related contributions include donations, legacies, and other gifts received as a result of fund raising efforts.
TASER does not meet this Standard because:
- According to its unaudited financial statements for the fiscal year ended June 30, 2009, the organization's fund raising costs were 41% ($168,308) of related contributions, which totaled $414,155.
Standard 11: Financial Statements - Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $250,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $250,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $100,000, an internally produced, complete financial statement is sufficient to meet this standard.
TASER does not meet this Standard because:
- Although the organization's financial statements for the fiscal year ended June 30, 2009 report total revenue of $769,127, the statements were not audited.
Standard 19: Cause Related Marketing - Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).
TASER does not meet this Standard because:
- In the past year, the organization participated in promotions for the sale of consumer goods that indicate the organization will benefit from these purchases, however the promotions did not specify the actual or anticipated amount of the purchase price that will benefit the organization.