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.
This organization did not send the BBB a copy of the board's official policy of assessing the organization's performance and effectiveness.
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.
This organization's IRS Form 990 for year ending 12/31/04 does not allocate any expenses to fundraising even though the charity was involved in fundraising activities. This organization has responded to the BBB by stating that the only fundraising cost they have is for postage and that all special events are underwritten by businesses.
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.
This organization did not provide the BBB with audited financial statements.
Standard 13: Accuracy of Expenses in Financial Statements - Accurately report the charity's expenses, including any joint cost allocations, in its financial statements. For example, audited or unaudited statements which inaccurately claim zero fund raising expenses or otherwise understate the amount a charity spends on fund raising, and/or overstate the amount it spends on programs will not meet this standard.
This organization's IRS Form 990 for year ending 12/31/04 does not allocate any expenses to fundraising even though the charity was involved in fundraising activities. This organization has responded to the BBB by stating that the only fundraising cost they have is for postage and that all special events are underwritten by businesses.
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.
This organization did not provide 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.
This organization solicits donations via its website; however, it does not have a link to its most recent IRS Form 990 or an annual report on its site. This organization has informed the BBB that this information is available upon request.