Charity Review

Issued: November 2016 Expires: November 2018

Partners for A Hunger-Free Oregon

Standards Not Met
 
(503) 595-5501 712 SE Hawthorne Blvd Ste 202, Portland OR 97214-3538 www.oregonhunger.org
  1. Conclusions
  2. Purpose
  3. Programs
  4. Governance & Staff
  5. Fund Raising
  6. Tax Status
  7. Financial
Conclusions

Partners for A Hunger-Free Oregon does not meet the following 3 Standards for Charity Accountability.

Standard 6: Effectiveness Policy - 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.

Partners for A Hunger-Free Oregon does not meet this standard because:

The organization does not meet Standard 06 because its board of directors does not have a board policy stating that the organization's performance and effectiveness will be assessed at least once every two years.

Standard 11: Audit Report - Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

Partners for A Hunger-Free Oregon does not meet this standard because:

The organization does not meet Standard 11 because it states that it does not have audited financial statements for the past fiscal year. The organization does, however, have financial statements that were reviewed by a certified public accountant (CPA). A review is an accounting service providing some assurance to interested parties as to the reliability of financial data without the CPA conducting an examination in accordance with Generally Accepted Auditing Standards (GAAS).

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.

Partners for A Hunger-Free Oregon does not meet this standard because:

The organization does not meet Standard 16 because its annual report does not provide a financial review that includes total revenue; total expenses; program, fundraising and administrative expense totals; and ending net assets; a roster of the board of directors; or the organization's mission statement.

Purpose

Partners for a Hunger-Free Oregon works with communities across the state to end hunger before it begins.

Incorporated: 2006 in OR

Programs

Partners for Hunger-Free Oregon (PHFO) offers the following programs and services to address hunger in Oregon:

Child Hunger Prevention:
Many federally-funded child nutrition programs go underutilized because parents, teachers, and other community members are unaware of their existence, or face barriers to accessing them. Some programs struggle to maintain adequate staffing and operating funds. PHFO works with community partners, including the Oregon Department of Education, to publicize and expand participation in these nutrition programs. They currently focus on three underutilized programs:
- The After-School Meal and Snack Program
- The Summer Food Service Program
- The School Breakfast Program

SNAP Outreach: PHFO works with local communities and statewide leaders to identify access barriers, implement new policies, and increase participation statewide. Their SNAP Outreach Committee works to improve the program at many levels.  Outreach staff travel across the state providing training, tools, and support to community partners. PHFO has developed several successful strategies to increase participation of under-served populations, including seniors and students. 

Public Policy and Advocacy: Advocacy is the most effective way to eliminate hunger and poverty in Oregon. We support and advocate for public policy that will increase economic stability, strengthen our food system and increase access to the food assistance safety net on the local, state and federal levels.

Governance & Staff

Board Chair: Donalda Dodson, Executive Director Business Affiliation: Oregon Child Development Coalition

CEO: Annie Kirschner, Executive Director

Board Size: 7

Staff: 13

Fund Raising
Method(s) used: Direct Mail Appeals Invitations to Fundraising Events Grant Proposals Internet Appeals Appeals via Social Media (Facebook, etc.)

% of Related Contributions on Fundraising: 4.74%

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.

Financial

The following information is based on Partners for A Hunger-Free Oregon CPA Reviewed Financial Statements for the fiscal year ending Tuesday, June 30, 2015.

Source of Funds
Government grants $237,262
Foundation grants $614,540
Contributions $95,937
Events revenue $29,691
In-kind contributions $3,847
Interest/dividend income $21
Miscellaneous income $2,693
Total Income: $983,991
 
Fusion Chart
 
Program Expenses: $573,425
Fundraising Expenses: $46,466
Administrative Expenses: $105,591
Total Expenses: $725,482
 
Income in Excess of Expenses: $258,509
 
Beginning Net Assets: $138,604
Ending Net Assets: $397,113
Total Liabilities: $39,380
Total Assets: $436,493


An organization may change its practices at any time without notice. A copy of this report has been shared with the organization prior to publication. It is not intended to recommend or deprecate, and is furnished solely to assist you in exercising your own judgment. If the report is about a charity and states the charity meets or does not meet the Standards for Charity Accountability, it reflects the results of an evaluation of information and materials provided voluntarily by the charity. The name Better Business Bureau is a registered service mark of the Council of Better Business Bureaus, Inc.

This report is not to be used for fund raising or promotional purposes.

Standards Legend

  • Meets Standards IconMeets Standards
  • Standards Not Met IconStandards Not Met
  • Did Not Disclose IconDid Not Disclose
  • Review in Progress IconReview in Progress
  • Unable to Verify IconUnable to Verify
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Standard 1: Board Oversight


Description:

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.

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Standard 2: Board Size


Description:

Soliciting organizations shall have a board of directors with a minimum of five voting members.

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Standard 3: Board Meetings


Description:

An organization shall have a minimum of three evenly spaced meetings per year of the full governing body with a majority in attendance, with face-to-face participation. A conference call of the full board can substitute for one of the three meetings of the governing body. For all meetings, alternative modes of participation are acceptable for those with physical disabilities.

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Standard 4: Board Compensation


Description:

Not more than one or 10% (whichever is greater) directly or indirectly compensated person(s) serving as voting member(s) of the board. Compensated members shall not serve as the board's chair or treasurer.

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Standard 5: Conflict of Interest


Description:

No transaction(s) in which any board or staff members have material conflicting interests with the charity resulting from any relationship or business affiliation. Factors that will be considered when concluding whether or not a related party transaction constitutes a conflict of interest and if such a conflict is material, include, but are not limited to: any arm's length procedures established by the charity; the size of the transaction relative to like expenses of the charity; whether the interested party participated in the board vote on the transaction; if competitive bids were sought and whether the transaction is one-time, recurring or ongoing.

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Standard 6: Effectiveness Policy


Description:

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.

Partners for A Hunger-Free Oregon does not meet meet this standard because:

The organization does not meet Standard 06 because its board of directors does not have a board policy stating that the organization's performance and effectiveness will be assessed at least once every two years.

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Standard 7: Effectiveness Report


Description:

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.

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Standard 8: Program Expenses


Description:

Spend at least 65% of its total expenses on program activities.

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Standard 9: Fund Raising Expenses


Description:

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.

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Standard 10: Accumulating Funds


Description:

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.

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Standard 11: Audit Report


Description:

Make available to all, on request, complete annual financial statements prepared in accordance with generally accepted accounting principles. When total annual gross income exceeds $500,000, these statements should be audited in accordance with generally accepted auditing standards. For charities whose annual gross income is less than $500,000, a review by a certified public accountant is sufficient to meet this standard. For charities whose annual gross income is less than $250,000, an internally produced, complete financial statement is sufficient to meet this standard.

Partners for A Hunger-Free Oregon does not meet meet this standard because:

The organization does not meet Standard 11 because it states that it does not have audited financial statements for the past fiscal year. The organization does, however, have financial statements that were reviewed by a certified public accountant (CPA). A review is an accounting service providing some assurance to interested parties as to the reliability of financial data without the CPA conducting an examination in accordance with Generally Accepted Auditing Standards (GAAS).

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Standard 12: Detailed Expense Breakdown


Description:

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.

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Standard 13: Accurate Expense Reporting


Description:

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.

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Standard 14: Budget Plan


Description:

Have a board-approved annual budget for its current fiscal year, outlining projected expenses for major program activities, fund raising, and administration.

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Standard 15: Truthful Materials


Description:

Have solicitations and informational materials, distributed by any means, that are accurate, truthful and not misleading, both in whole and in part. Appeals that omit a clear description of program(s) for which contributions are sought will not meet this standard. A charity should also be able to substantiate that the timing and nature of its expenditures are in accordance with what is stated, expressed, or implied in the charity's solicitations.

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Standard 16: Annual Report


Description:

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.

Partners for A Hunger-Free Oregon does not meet meet this standard because:

The organization does not meet Standard 16 because its annual report does not provide a financial review that includes total revenue; total expenses; program, fundraising and administrative expense totals; and ending net assets; a roster of the board of directors; or the organization's mission statement.

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Standard 17: Website Disclosures


Description:

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.

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Standard 18: Donor Privacy


Description:

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.

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Standard 19: Cause Marketing Disclosures


Description:

Clearly disclose how the charity benefits from the sale of products or services (i.e., cause-related marketing) that state or imply that a charity will benefit from a consumer sale or transaction. Such promotions should disclose, at the point of solicitation: (a) the actual or anticipated portion of the purchase price that will benefit the charity (e.g., 5 cents will be contributed to abc charity for every xyz company product sold), (b) the duration of the campaign (e.g., the month of October), (c) any maximum or guaranteed minimum contribution amount (e.g., up to a maximum of $200,000).

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Standard 20: Complaints


Description:

Respond promptly to and act on complaints brought to its attention by the BBB Wise Giving Alliance and/or local Better Business Bureaus about fund raising practices, privacy policy violations and/or other issues.