Better Business Bureau Report for
AKC Museum of the Dog

Better Business Bureau Report issued April 2007
Better Business Bureau Report expires April 2009


Does not meet one or more standards
This charity does not meet one or more of the 20 standards for Charity Accountability. Find out more...


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Charity Contact Information

Name: AKC Museum of the Dog
Address: 1721 South Mason Road
  St. Louis , MO 63131
Phone: 314-821-3647
314-821-7381
Web Address: www.museumofthedog.org
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Better Business Bureau Comments

Year, State Incorporated: 1981, Missouri
Affiliates: None
Stated Purpose: is dedicated to the collection, preservation, exhibition and interpretation of the art, artifacts and literature of the dog for the purposes of education, historical perspective, aesthetic enjoyment and in order to enhance the appreciation for and knowledge of the significance of the dog and the human/canine relationship.

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Evaluation Conclusions

              

AKC Museum of the Dog (AKCMD) does not meet the following 9 Standards for Charity Accountability.

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.

The organization does not have a chief executive performance review policy nor does it have a conflict of interest policy. 

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.

The organization does not have a board policy of assessing organizational performance and effectiveness. 

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.

The organization does not have a board policy of assessing organizational performance and effectiveness. 

Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.

55% of this organization's total expenses are for programs. 

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.

The organization does not have a detailed functional breakdown of expenses in its audited financial statements. 

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.

The organization's budget does not show projected program, fundraising, and 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.

The organization doesn't produce an annual report. 

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.

The organization solicits donations via its website; however, it does not have its annual report information or a link to its most recent IRS Form 990 on the site. 

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.

The organization does not have an online privacy policy. 

In addition, the St. Louis Better Business Bureau requested but did not receive complete information on the organization’s governance and oversight and is unable to verify the organization's compliance with the following Standard for Charity Accountability: 3.
AKC Museum of the Dog (AKCMD) meets the remaining 10 Standards for Charity Accountability.
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Programs

              

Library and Museum

For the fiscal year ended September 30, 2006, AKCMD's program expenses were:

  
Library and Museum 279,054
Total Program Expenses: $279,054
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Governance

              

Chief Executive : Barbara Jedda McNab , Executive Director
Compensation*: 

Chair of the Board: Gilbert S. Kahn
Chair's Profession / Business Affiliation:

Board Size: 28

Paid Staff Size: 9

*Compensation includes annual salary and, if applicable, benefit plans, expense accounts, and other allowances.
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Fund Raising

              

Method(s) Used:

direct mail, invitations to fund raising events, internet, membership
Fund raising costs were 11% of related contributions. (Related contributions, which totaled $412,730, are donations received as a result of fund raising activities.)
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Tax Status

              

This organization is tax-exempt under section 501(c)(3) of the Internal Revenue Code. It is eligible to receive contributions deductible as charitable donations for federal income tax purposes.
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Financial

              

The following information is based on AKCMD's audited financial statements for the fiscal year ended September 30, 2006.

Source of Funds  
Contributions from public 264,198
Unrealized/realized gain on investments 118,791
Interest and other 90,137
Gift shop sales 68,447
Memberships and admissions 54,929
Theatre benefit (net) 25,156
Total Income $621,658


chart



Uses of Funds as a % of Total Expenses

Programs: 55%  Fund Raising: 9%  Administrative: 36% 

Total income $621,658
Program expenses $279,054
Fund raising expenses 46,083
Administrative expenses 183,303
Total expenses $508,440
Income in Excess of Expenses 113,218
Beginning net assets 6,938,507
Ending net assets 7,051,725
Total liabilities 41,515
Total assets $7,093,240


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