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.
BRA does not meet this Standard because:
- The board of directors met twice in the past year. The organization indicates that it also communicated with the board via email, however the Alliance does not consider this to be a "board meeting" as it does not allow for adequate interaction between members.
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.
BRA does not meet this Standard because, the organization's financial statements did not include:
- A detailed breakdown of expenses by natural classification (e.g., salaries, travel, postage, etc.) which indicates what portion of expenses was allocated to each major program activity, fund raising, and administrative activities.