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. The organization has informed the BBB that it is working to comply with this Standard.
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 meet this Standard because it did not have a detailed functional breakdown of expenses in its audited financial statements. The organization has informed the BBB that it is working to comply with this Standard.
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 does not meet this Standard because its audited financial statements and IRS Form 990 for the fiscal year ended June 30, 2008 reports the organization had no fund raising or administrative expenses. The organization has informed the BBB that it is working to comply with this Standard.
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, fundraising, and administrative activities. The organization has informed the BBB that it is working to comply with this Standard.
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. The organization has informed the BBB that it is working to comply with this Standard.
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 online 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. The organization has informed the BBB that it is working to comply with this Standard.