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.
CCC does not meet this Standard because, when the organization provided budget information, it indicated that the budget:
- Did not identify total projected fund raising 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.
CCC does not meet this standard because the most recent annual report did not include:
- Total expenses for each program in the same categories that appear in the organization’s financial statements.
- Total fund raising expenses.
- Total administrative expenses.
- Total end of year net assets.
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.
CCC does not meet this Standard because the organization's website, cccnmc.org, does not include all of the recommended information for those charity websites that solicit for donations. Specifically, it does not include:
- Electronic access to the organization’s most recent IRS Form 990.