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 meet this Standard because the board of directors does not have a written policy stating that, at least every two years, an appraisal be done assessing the organization’s performance and effectiveness and determining future actions required to achieve its mission.
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 meet this Standard because it did not produce a written report outlining the results of the effectiveness assessment.
Standard 8: Program Service Expense Ratio - Spend at least 65% of its total expenses on program activities.
The organization does not meet this Standard because according to the organization's IRS Form 990 for the fiscal year ended December 31, 2007, the organization spent $1,032,324 or 32% of its total expenses ($3,240,103) on program service activities.
Standard 10: Ending Net Assets - Avoid accumulating funds that could be used for current program activities. To meet this standard, the charity's unrestricted net assets available for use should not be more than three times the size of the past year's expenses or three times the size of the current year's budget, whichever is higher.
This organization does not meet this Standard because according to its budget for the fiscal year ending December 31, 2008, the organization's total unrestricted net assets were $45,626,685, or 14 times the charity's total expenses of $3,337,665.
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's audited financial statements do no include a detailed functional breakdown of expenses.
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.
This organization does not meet this Standard because the budget provided by the organization does not clearly identify the projected amounts to be spent on program service activities.
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 does not meet this Standard because it states it does not have an annual report covering activities conducted in the past year.